Mall Culture Essay Example for Free

Mall Culture Essay Gone are the days when people had to buy different things from different places. People would visit local Kirana stores for purchasing daily-required household materials, and go to some other local markets for buying clothes. Shopping was never as convenient for people as it is now. The shopper gets the experience of one stop shop. From apparels to FMCG goods, the consumer gets leisure time visiting malls. Each store offers an individual a wide variety be it for choosing a stationery pen or a laptop. One of the reasons for the existence of mall culture is globalization. Products and brands from various places, cultures and communities are under one roof. One of the central features of conventional shopping areas and stores has been their uni-dimentionality. Local festivals and events are given special importance within the mall world. Festivals often become the occasion of greater consumption and are also reflected in the fashion trends of the season. The globalization of cultureof immense economic activity, though at some expense to the environment. A large mall situated along a narrow road in Gurgaon or Noida is a host to queues of vehicles. Queues that line up several kilometres causing huge deficiency to nation already starved for diesel and petrol. Please check the smog that results from fumes emitted from exhaust tubes of these vehicles. Electricity distributers never have enough to supply to the shopping malls. So they need to burn on an average of 5000-7000 litres of diesel per day to stay in operational mode. Quite a huge volume! This can light up an apartment complex for a month. Now the food courts where you relish your favourite food generates 2-3 tonnes of toxic waste every day. The landfills are helpless. Look where the polystyrene cups and plates that you use go every day. And the poor washroom in a mall that has to take a load of ten thousand visitors every day. You are aware that 50% people never wash their hands after peeing. Then they

Comparing Female Sexuality in Sylvia Plath’s The Bell Jar and Alice Mun

Comparing Female Sexuality in Sylvia Plath’s The Bell Jar and Alice Munro’s Lives of Girls and Women In Sylvia Plath’s The Bell Jar and Alice Munro’s Lives of Girls and Women, Esther and Del try to take control of their sexuality and their sexual lives. These two female protagonists attempt to gain sexual confidence by quietly rejecting the societal images of women. They are able to seduce men and pilot their own sexual lives. These women are also able to ignore the popular beliefs about marriage and motherhood, thus freeing them from the traditional, restrictive female sexual roles. By rejecting the popular notions of womanhood, sexuality, and marriage, Esther and Del become the mistresses of their sexuality and sexual lives. Female sexuality is often equated with physical beauty. In The Bell Jar, the protagonist Esther works for an â€Å"intellectual† fashion magazine The Ladies’ Day and receives bonuses such as clothing and make-up kits. These false enhancers of female sexuality only make her feel â€Å"very empty† (Plath, 3). To fill the empty void in her sexual wellbeing, Esther stows away these beauty products and privately envies the â€Å"stern muscular Russian girl with no make-up† at the U.N. (78). As well, Esther admires Jay Cee, the editor who has brains so that â€Å"her plug-ugly looks didn’t seem to matter†(6). Esther sees that once a woman is rid of her make-up, she may appear masculine, but her strength will shift towards useful talents such as simultaneous interpretation, which enhances her true feminine value. Indeed, Esther is insulted when she reads a magazine article which insists: â€Å"The boy thinks of the universe, its immensity and myste ry; the girl thinks, ‘I must wash my hair’†(177). Esther does not belie... ...g her successful control over her sexuality. As Del remarks in Lives of Girls and Women, â€Å"There is a change coming I think in the lives of girls and women. Yes. But it is up to us to make it come† (Munro, 173). Del and Esther are women who answer this call to repossess their sexuality and reclaim their sexual lives. They take the initiative to stray from the mainstream definition of femininity, and they learn to make men dance to their tune in the game of sex. Uninterested in the traditional domestic roles of women, Del and Esther reject the institution of marriage and reshape their attitudes towards motherhood. The change is not merely coming; it has already taken root in the psyches of these two women. WORKS CITED Munro, Alice. Lives of Girls and Women. London: Penguin Books, 1982. Plath, Sylvia. The Bell Jar. London: Faber and Faber, 1966.

Acct 562 Assignment 2 – The town of bedford falls approved a general fund

Chapter 4: Problems 4–4, 4–6, 4–10, and 4–11 3–9.Recording General Fund Operating Budget and Operating Transactions. The Town of Bedford Falls approved a General Fund operating budget for the fiscal year ending June 30, 2011. The budget provides for estimated revenues of $2,700,000 as follows: property taxes, $1,900,000; licenses and permits, $350,000; fines and forfeits, $250,000; and intergovernmental (state grants), $200,000. The budget approved appropriations of $2,650,000 as follows: General Government, $500,000; Public Safety, $1,600,000; Public Works, $350,000; Parks and Recreation, $150,000; and Miscellaneous, $50,000. Summary General Fund operating budget: fiscal year ending June 30, 2011 Budget: revenues of $2,700,000 property taxes: $1,900,000 licenses and permits: $350,000 fines and forfeits: $250,000 intergovernmental (state grants):$200,000 The budget approved appropriations of $2,650,000 as follows: General Government:$500,000 Public Safety: $1,600,000 Public Works: $350,000 Parks and Recreation: $150,000 Miscellaneous:$50,000 Required : a. Prepare the journal entry (or entries), including subsidiary ledger entries, to record the Town of Bedford Falls’s General Fund operating budget on July 1, 2010, the beginning of the Town’s 2011 fiscal year. Answer: General LedgerSubsidiary ledger Estimated RevDR: $2,700,000 Budgetary fund Bal. CR: $2,700,000 TaxesDR: $1,900,000 Intergovernmental Rev. DR: $200,000 Licenses & PermitsDR: $350,000 b. Prepare journal entries to record the following transactions that occurred during the month of July 2010. 1. Revenues were collected in cash amounting to $31,000 for licenses and permits and $12,000 for fines and forfeits. Answer: licenses and permits (Subsidiary Ledger) DR: Licenses & Permits $31,000 CR: Cash $31,000 fines and forfeits (general ledger) DR: Estimated Rev $12,000 CR: Budgetary fund bal. $12,000 2. Supplies were ordered by the following functions in early July 2010 at the estimated costs shown: Answer: Appropriations LedgerSubsidiary ledger General GovernmentCR: $7,400 Public SafetyCR: $11,300 Public WorksCR: $6,100 Parks & RecreationCR: $4,200 Misc. CR: $900 Encumbrances subsidiary LedgerSubsidiary ledger General GovernmentDR: $7,400 Public SafetyDR: $11,300 Public WorksDR: $6,100 Parks & RecreationDR: $4,200 Misc. DR: $900 3. During July 2010, supplies were received at the actual costs shown below and were paid in cash. General Government, Parks and Recreation, and Miscellaneous received all supplies ordered. Public Safety and Public Works received part of the supplies ordered earlier in the month at estimated costs of $10,700 and $5,900, respectively. c. Calculate and show in good form the amount of budgeted but unrealized revenues in total and from each source as of July 31, 2010. Answer: Budgeted but unrealized revenues: General Govn – $100 Public Safety – ($100) Public Works – ($200) Park & Rec – $100 Misc. – $0 d. Calculate and show in good form the amount of available appropriation in total and for each function as of July 31, 2010. Answer: Available appropriation: General Govn. – $100 Public Safety – $0 Public Works – $0 Park & Rec – $100 Misc. – $0 4–4 Property Tax Calculations and Journal Entries. The Village of Darby’s budget calls for property tax revenues for the fiscal year ending December 31, 2011, of $2,660,000. Village records indicate that, on average, 2 percent of taxes levied are not collected. The county tax assessor has assessed the value of taxable property located in the village at $135,714,300. Required: a. Calculate to the nearest penny what tax rate per $100 of assessed valuation is required to generate a tax levy that will produce the required amount of revenue for the year. Answer: 2,700,000%. 096= $2,812,500 b. Record the tax levy for 2011 in the General Fund. (Ignore subsidiary detail and entries at the government-wide level. ) Answer: DR: General Revenue-Property Taxes CR: Property Taxes c. By December 31, 2011, $2,540,000 of the current property tax levy had been collected. Record the amounts collected and reclassify the uncollected amount as delinquent. Interest and penalties of 6 percent were immediately due on the delinquent taxes, but the finance director estimates that 10 percent will not be collectible. Record the interest and penalties receivable. (Round all amounts to the nearest dollar. ) 4–6 Special Revenue Fund, Voluntary Nonexchange Transactions. The City of Eldon applied for a competitive grant from the state government for park improvements such as upgrading hiking trails and bike paths. On May 1, 2011, the City was notified that it had been awarded a grant of $200,000 for the program, to be received in two installments on July 1, 2011, and July 1, 2012. The grant stipulates that $100,000 is for use in each of the city’s fiscal years ending June 30, 2012, and June 30, 2013. Any amounts not expended during FY 2012 can be carried over for use in FY 2013. During FY 2012, the city expended $90,000 for park improvements from grant resources. Required For the special revenue fund, provide the appropriate journal entries, if any, that would be made for the following: 1. May 1, 2011, notification of grant approval. Answer: No Entry 2. July 1, 2011, receipt of first installment of the grant. Answer: CR: Grant $1,000,000 DR: Cash $1,000,000 3. During FY 2011 to record expenditures under the grant. Answer: No Entry 4. July 1, 2012. CR: Grant- park improvements, $90,000 DR: Cash- grant resources, $90,000 4–10 Operating Transactions, Special Topics, and Financial Statements. The City of Ashland’s General Fund had the following post-closing trial balance at April 30, 2010, the end of its fiscal year: ? During the year ended April 30, 2011, the following transactions, in summary form, with subsidiary ledger detail omitted, occurred: 1. The budget for FY 2011 provided for General Fund estimated revenues totaling $3,140,000 and appropriations totaling $3,100,000. . The city council authorized temporary borrowing of $300,000 in the form of a 120-day tax anticipation note. The loan was obtained from a local bank at a discount of 6 percent per annum (debit Expenditures for discount). 3. The property tax levy for FY 2011 was recorded. Net assessed valuation of taxable property for the year was $43,000,000, and the tax rate was $5 per $100. It was estimated that 4 percent of the levy would be uncollectible. 4. Purchase orders and contracts were issued to vendors and others in the amount of $2,059,000. 5. The County Board of Review discovered unassessed properties with a total taxable value of $500,000. The owners of these properties were charged with taxes at the city’s General Fund rate of $5 per $100 assessed value. (You need not adjust the Estimated Uncollectible Current Taxes account. ) 6. $1,961,000 of current taxes, $383,270 of delinquent taxes, and $20,570 of interest and penalties were collected. 7. Additional interest and penalties on delinquent taxes were accrued in the amount of $38,430, of which 30 percent was estimated to be uncollectible. 8. Because of a change in state law, the city was notified that it will receive $80,000 less in intergovernmental revenues than was budgeted. 9. Total payroll during the year was $819,490. Of that amount, $62,690 was withheld for employees’ FICA tax liability, $103,710 for employees’ federal income tax liability, and $34,400 for state taxes; the balance was paid to employees in cash. 10. The employer’s FICA tax liability was recorded for $62,690. 11. Revenues from sources other than taxes were collected in the amount of $946,700. 12. Amounts due the federal government as of April 30, 2011, and amounts due for FICA taxes, and state and federal withholding taxes during the year were vouchered. 13. Purchase orders and contracts encumbered in the amount of $1,988,040 were filled at a net cost of $1,987,570, which was vouchered. 14. Vouchers payable totaling $2,301,660 were paid after deducting a credit for purchases discount of $8,030 (credit Expenditures). 15. The tax anticipation note of $300,000 was repaid. 16. All unpaid current year’s property taxes became delinquent. The balances of the current tax receivables and related uncollectibles were transferred to delinquent accounts. 7. A physical inventory of materials and supplies at April 30, 2011, showed a total of $19,100. Inventory is recorded using the purchases method in the General Fund; the consumption method is used at the government-wide level. Required a. Record in general journal form the effect of the above transactions on the General Fund and governmental activities for the year ended April 30, 2011. Do not record subsid iary ledger debits and credits. Answer: General FundDebitCredit revenues $3,140,000 appropriations $3,100,000 borrowing of $300,000 principle and interest$300,000 roperty tax levytax levyCash b. Record in general journal form entries to close the budgetary and operating statement accounts. c. Prepare a General Fund balance sheet as of April 30, 2011. Answer: General Fund Cash $3,140,000 Borrowing/Lending 300,000 Total Liabilities Vouchers payable totaling $2,301,660 materials and supplies $19,100 tax liability $62,690 d. Prepare a statement of revenues, expenditures, and changes in fund balance for the year ended April 30, 2011. Do not prepare the government-wide financial statements. 4–11 Permanent Fund and Related Special Revenue Fund Transactions. Annabelle Benton, great-granddaughter of the founder of the Town of Benton, made a cash contribution in the amount of $500,000 to be held as an endowment. To account for this endowment, the town has created the Alex Benton Park Endowment Fund. Under terms of the agreement, the town must invest and conserve the principal amount of the contribution in perpetuity. Earnings, measured on the accrual basis, must be used to maintain Alex Benton Park in an â€Å"attractive manner. All changes in fair value are treated as adjustments of fund balance of the permanent fund and do not affect earnings. Earnings are transferred periodically to the Alex Benton Park Maintenance Fund, a special revenue fund. Information pertaining to transactions of the endowment and special revenue funds for the fiscal year ended June 30, 2011, follows:1. The contribution of $500,000 wa s received and recorded on December 31, 2010.2. On December 31, 2010, bonds having a face value of $400,000 were purchased for $406,300, plus three months of accrued interest of $6,000. A certificate of deposit with a face and fair value of $70,000 was also purchased on this date. The bonds mature on October 1, 2019 (105 months from date of purchase), and pay interest of 6 percent per annum semiannually on April 1 and October 1. The certificate of deposit pays interest of 4 percent per annum payable on March 31, June 30, September 30, and December 31.3. On January 2, 2011, the town council approved a budget for the Alex Benton Park Maintenance Fund, which included estimated revenues of $13,400 and appropriations of $13,000.4.On March 31, 2011, interest on the certificate of deposit was received by the endowment fund and transferred to the Alex Benton Park Maintenance Fund.5. The April 1, 2011, bond interest was received by the endowment fund and transferred to the Alex Benton Park M aintenance Fund.6. On June 30, 2011, interest on the certificate of deposit was received and transferred to the Alex Benton Park Maintenance Fund.7. For the year ended June 30, 2011, maintenance expenditures from the Alex Benton Park Maintenance Fund amounted to $2,700 for materials and contractual services and $10,150 for wages and salaries. All expenditures were paid in cash except for $430 of vouchers payable as of June 30, 2011. Inventories of materials and supplies are deemed immaterial in amount.8. On June 30, 2011, bonds with face value of $100,000 were sold for $102,000 plus accrued interest of $1,500. On the same date, 2,000 shares of ABC Corporation’s stock were purchased at $52 per share. Required a. Prepare in general journal form the entries required in the Alex Benton Park Endowment Fund to record the transactions occurring during the fiscal year ending June 30, 2011, including all appropriate adjusting and closing entries. Note: Ignore related entries in the go vernmental activities journal at the government-wide level. ) b. Prepare in general journal form the entries required in the Alex Benton Park Maintenance Fund to record Transactions 1–8. c. Prepare the following financial statements: (1) A balance sheet for both the Alex Benton Park Endowment Fund and the Alex Benton Park Maintenance Fund as of June 30, 2011. (2) A statement of revenues, expenditures, and changes in fund balance for both the Alex Benton Park Endowment Fund and the Alex Benton Park Maintenance Fund for the year ended June 30, 2011.

The History Of Social Work Practice - 1530 Words

In this essay I will be giving a brief introduction to the history of social work practice, by introducing the laws that contributed to its development. Explaining how the sub divisions divide into specialism s within the variety of social work settings, using both public and private sectors to show understanding. Also, demonstrate knowledge of different legislation that has been introduced to social work practice over the past 25 years and why it is used in particular areas. Then to finalise using protection issues, how to justify why legislation was used by assessing the likely impact of results. Social work laws and provisions, have set how social workers practice today. The foundation of social work has so many contributors, but one of the first laws to contribute to the welfare of individuals was The Poor Law Act 1601. Under the provisions of this act, it enabled parishes to offer two forms of relief. This then enabled people to receive; if deemed eligible under the criteria s: indoor relief and outdoor relief. The act was later amended in 1834. This with other contributing laws, begun to shape Government system in England. Setting in stone, introduction of the Local Government Act 1929. Which enabled, The Poor law boards Guardians, replaced by Local Authorities. (www2.rgu.ac.uk) However, the welfare state still was not delivering adequate services. In 1972 The Beveridge report was produced by author William Beveridge. Which he recommended that the governmentShow MoreRelatedSocial Work As A Practice And The History Of The Reformers That Helped Create The Very Career Itself Essay1007 Words   |  5 Pagesdescription of social work as a practice and the history of the reformers that helped create the very career itself. In this section, I will include topics such as the mission, goals, and purpose of a social worker and attributes of the profession. 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