Understanding Income Statements

Understanding Income Statements If you are part of the business world, you need to be aware of some of the financial statements companies are required to produce. If you’ve heard people talk about profits and losses, the chances are they are talking about an income statement. For people who haven’t gone through accounting school, these statements can be all Greek.But understanding income statements is vital for anyone who’s involved with the business world â€" whether you are an aspiring business journalist, a small business owner or an investor. © Shutterstock.com | Achmad Fahmi RosyadThis guide is going to explain 1) the basics of an income statement, 2) help you understand the terminology used in these statements and 3) provide you with tips for analysing income statements.WHAT IS AN INCOME STATEMENT?An income statement is an essential part of a company’s financial records. The official definition says an income statement is:A financial document generated monthly and/or annually that reports the earnings of a company by stating all relevant revenues (or gross income) and expenses in order to calculate net income. Also referred to as a profit and loss statement.In essence, the income statement looks at the financial performance of an entity over a specific period in time. It provides the entity a summary of the revenue and expenses by looking at operating and non-operating activities.In most instances, an income statement looks at the net profit or loss of the entity over a fiscal year, but in certain instances, this cou ld also be a quarter or even a month.In crude terms, an income statement is divided into two sections:The income coming into the entityThe expenses going out of the entityThe two sections are then combined to show whether the entity is making a profit or a loss.Who gets and uses an income statement?Publicly traded companies must provide income statements, as well as balance sheets and cash flow statements. For these companies, the income statements must be publicly available for the general public at any given time. In addition, other companies and entities also create income statements, although they are not necessarily publicly published.The basics of the income statement remain same from business to business, but there are differences within the sectors depending on the industry and the type of business in question.In essence, any entity that makes money will use an income statement. But business’ income statements are also essential for investors, as they provide financial inf ormation on the business and can therefore influence investor decisions.Why are income statements essential?While income statements are often required by law for accounting purposes, they do also provide plenty of essential information for businesses. Therefore, an income statement shouldn’t just be considered as unavoidable, but also as an important part of improving the business’ finances.Income statements are important for any entity because they:Provide vital financial information â€" you can quickly establish how well the business is doing in financial terms and whether it is profitable. Furthermore, as mentioned above, the information is not only vital for the business entity, but also for investors.Shows trends in the business’ finances â€" business entities can collect their income statements over a long period and by comparing them, learn a lot about the business and any possible trends behind the business’ finances. This can help the business to improve profits and grow the business.A TYPICAL INCOME STATEMENT FORMATIn order to make the most of the income statement, whether as investor or business owner, it is important to understand the income statement format. The good news is income statement formats are relatively generic, although there might be slight differences between countries as well as the sectors the business operates in. You can find out more about the differences between countries later on in the guide.In general, an income statement is divided into two parts: the operating and the non-operating sections. Both of these sections will look at the revenue and expenses of the business, with:The operating section focusing on the revenue and expenses associated with the business’ normal, everyday activities. For instance, the costs associated with making of the goods the company sells are part of the expenses in the operating section.The non-operating section informs of any revenue and expenses that are outside of this normal, every day activity. For example, the business might at some point sell some of its investments, which is considered as an occasional income.In terms of formatting, it is possible to have the income statement produced either in:Single-step format, orMulti-step format.The multi-step format is often the most professional option, mainly because it clearly states the different profitability measures of the business, which are not included in the single-step format.These four profitability measures found in the multi-step format include:Gross income,Operating income,Pre-tax income, andNet income (after tax).This differentiation is not available in the single-step format, although it can naturally be calculated with the data provided by the income statement. The single-step format will show profitability in terms of:Pre-tax income, andNet income.The formats are often chosen depending on the size of the business. For example, a small business with very clear revenue and expense streams can manage with a single-step format. On the other hand, a larger company, with different revenue and expense streams, might want to consider a more detail approach to the income statement.Terminology used in income statementsIn order to understand income statements, you need to understand some of the common terminology used in the statements. The following might not be present depending on whether the format is a multi-purpose or a single-format, but they can be found in most income statementsThe first part of the terminology focuses on the revenue aspect of the income statement. The revenue is often the first thing announced at the top of the income statement. The following are the key revenue-related terms.Net salesThis refers to the entity’s sales or revenue and highlights the company’s sales of goods and services during the fiscal period.The part is often a good indicator of the company’s profitability, as most businesses won’t be able to grow faster than their revenues. For inve stors, it is important to also keep an eye on this part.The next section of the income statement typically looks at the expenses of the business. It is good to remember income statements don’t differentiate expenses and revenue with a minus sign. Therefore, understanding the meaning of the terms is vital in order to understand whether the business is making or losing money.The following are the key expenses-related terms of the income statement.Cost of salesThis section highlights the costs of goods or products sold, as well as the cost of services provided by the entity. Cost of sales generally also includes the depreciation expenses.For manufacturing businesses, the cost of sales is often related mostly on the creation of the goods. It is the combination of the expenses relating to raw materials, labour and manufacturing.Wholesalers and retailers also focus on the cost of purchasing and reselling the goods or products. On the other hand, for service-related businesses, the secti on looks at the cost of creating and providing the service to customers. This is often especially focused on labour costs, for example.The cost of sales can be divided into more detailed sections. For example, the business could list the cost of labour separately to the cost of business premises.Selling, General and Administrative expenses (SGA)The SGA section of the income statement comprises the operational expenses of the business. It shows the managerial efficiency of the business.This part of the statement is often the most looked at, as financial analysts believe businesses are the most able to control it. If businesses want to decrease their spending, then this is often considered the easiest part of cutting costs.Interest expenseIf the business has borrowed money, the interest expense section deals with any interest payments the company might have. Generally, businesses record a net figure here for interest expenses as well as the interest-related income businesses might rec eive from investing in funds.Income taxesThe income tax announced in the income statement doesn’t necessarily refer to the actual paid tax. It is rather an estimation of the income tax for the period and shows what the company is likely going to have to pay.Special Items or extraordinary expensesThere might be a variety of occasional expenses businesses might need to pay. These could be restructuring charges or unusual and non-recurring items.These one-off events need to be carefully considered when looking at the business income. It is important to understand that they could potentially distort evaluations, as the one-off events might not actually mean the business is making a regular loss, for example.Finally, the bottom of the income statement looks at the profits or losses of the company. This part of the statement will be calculated based on the information above and depending on the format of the statement, it can include single income figures or different profitability indi cators.The following are the key profit or loss-related terms of the income statement.Gross incomeGross income is often referred to also as gross profit or gross margin. Simply put, the figure represents what you get when you calculate the difference between net sales and the cost of sales.Gross income is the amount of money the entity has available for paying off other expenses the company might have. Therefore, the bigger the gross margin, the higher the net income is likely to be.Operating incomeOperating income is achieved by deducting the SGA from the gross income. Operating income is the income, the entity has been able to generate before any non-operating expenses and costs are deducted or added. None of the occasional income or expenses is included in the operating income.The operating income is often a crucial figure for investors, as it tells a more reliable picture of the company’s earnings than the net income, for example.Pre-tax incomePre-tax income is another crucial indicator of the company’s health for both the business owners as well as the investors. The section is rather self-explanatory, as it refers to the income the company makes before taxes are deducted.The figure is crucial because companies have different methods and techniques at their disposal to minimise their tax burden. Therefore, this figure can be a better indicator of the company’s real profit capability.Net incomeFinally, perhaps the most crucial aspect of the income statement is the bottom line or the net income section. This is the section where all operational and non-operational revenue and expenses are calculated. If the company’s revenues are bigger than expenses, the entity naturally makes a net profit. If the expenses are higher than the revenue, the company is making a net loss.Comprehensive incomeIn addition to the above, the multi-step format can also talk about comprehensive income. This term is relatively new and many income statements don’t include thi s concept.Comprehensive income first entered income statement formats in the 1998 in the US. It’s the most useful for international companies and other such large-scale businesses.It takes into account the effect of items such as foreign currency translation adjustments, as well as minimum pension liability adjustments and unrealised gains/losses on certain investments the company might have in debt and equity.Things such as market volatility and other such economic events often influence the above items and are outside of the management team’s control. Therefore, many investors don’t think the comprehensive income tells much about the company’s actual profitability.Differences in standard formatsTo make the above format and terminology seem more familiar, below are examples of both styles.A single-step income statementRevenue1,250,000Net salesInterest revenuesGain on sale of investments1,000,000150,000100,000Expenses535,000Cost of salesSelling, general and administrative ex pensesInterest expenseExtraordinary expenses250,000125,000110,00050,000Pretax income715,000Income tax expenses215,000Net Income500,000A multi-step income statementNet sales1,000,000Cost of sales250,000Gross income750,000Selling, general and administrative expenses125,000Operating income625,000Other income250,000Extraordinary expenses50,000Interest expense110,000Pretax income715,000Income tax expenses215,000Net income500,000Differences between countriesThe above examples, as many of the terms mentioned above, refer to the standard model for income statements used in the US. The US model is commonly used elsewhere in the world, but there can be slight differences between countries.Countries have been trying to standardise these accounting formats in recent years and the good news is the basic structure is easily identifiable across countries.Often the differences between different countries are only in terminology. For example, the British income statement refers to ‘turnover’ ins tead of ‘revenue’. Furthermore, instead of saying ‘Net income’, the statement might refer to ‘Profit after taxation for the year’.ANALYSING AN INCOME STATEMENT The above terminology and examples should give you a basic understanding of the income statements. But there are certain other things you need to keep in mind when you are looking at and analysing an income statement.Here are some of the key things to keep in mind when you are trying to make out what the income statement is saying.Understanding the numbersAs mentioned above, the income statement will reveal some key financial information for you about the company’s performance. It is vital all the numbers on the income statement are correct. If you’re the business owner, you need to go over the numbers to ensure they are correct. As an investor, you might not have the resources to recheck the numbers, but make some basic calculations and estimations to ensure the data is correct.You need to identify the key pr ofitability indicators that matter to you the most and analyse them. Gross margin, for example, is the first indicator of whether the business product or service is profitable. On the other hand, the operating profit will reveal how efficiently the business is managed and whether it should consider cutting operating expenses.   Finally, the net income might be the most important figure for an investor. It provides the final verdict on the profitability of the firm.In addition, you should also look at the development of the figures in the income statement over a certain period. As an investor, you want to know how well the company has managed to increase its sales over the years and to grow its net profit. On the other hand, as a business owner, you must be able to see whether your business is growing and if certain expense cuts have proved a success or a failure.Comparing it with othersWhether you are an investor or a business owner, it is important to compare the business’ income statement with other similar organisations. This can reveal a lot about how well the business entity is doing against other companies in the sector and reveal which areas of your business might require special attention.Small- and medium-sized businesses might have trouble accessing income statements for other similar companies, as the statements are only required to be public for publicly traded companies. But certain firms sell financial statement studies, which can reveal a lot of crucial information, and big accounting firms might also have some data available.Make sure you don’t just compare the actual amounts, but also the percentage of how specific revenues and expenses relate to each other. For example, it is important to see how much similar companies in the industry are spending on SGA as a percentage of revenue.The importance of accounting methodsThe accounting methods the business uses can have a big impact on the income statement. Companies can, for example, have dif ferent methods of determining revenue. Some businesses use the cash method of accounting, which only accounts for income when the cash is received. On the other hand, there are businesses that consider all billed cash as income, whether or not the cash is received at the time of creating the income statement.Furthermore, similar accounting differences can also appear in the expenses section. Expenses such as depreciation and the way the company accounts for these can have an impact on the company’s annual expenses.When you are looking at an income statement, you need to identify the areas where companies might have used discretion. Depending on whether the company uses aggressive or conservative accounting methods, the income statement might look different.

The Time Value of Money and the Attached Components - 550 Words

The Time Value of Money and the Attached Components (Essay Sample) Content: Time value of MoneyNameInstitutionInstructorà ¢Ã¢â€š ¬s NameDateQuestion 1Selecting the best superannuation plan is key to ensuring a sustained financial being after retirement. Employees are exposed to choosing between the Defined Benefit Plan and the Investment Choice Plan, two pension plans both focused on reducing the social care costs. In this case, tertiary employees are ought to consider certain factors in choosing their preferred superannuation plans. Among these factors include the costs or charges included in the plan that is the employee should opt for the most profitable plan with lower charges as this shall assure higher returns from the superannuation plans CITATION Boo06 \l 1033 (Boot Thakor, 2006). Time and the risks involved are also critical factors to consider in choosing between Defined Benefit Plan or the Investment Choice Plan as higher risks compromise the value of the final pension payout as time affects the value of money since majority sha ll prefer shorter periods for the higher value of money. In this case, shorter plans shall mean higher risks, a reflection of higher returns since the money today is more value than money tomorrow CITATION Bob04 \l 1033 (Ryan, 2012).Question 2The time value of money is a prominent concept in the superannuation plan. The value of the investments in the future is highly pegged on the aspect of the time value of money with the focus on attaining higher return. Preceding the instances of spending, the employees though mandated by the federal statutes, they tend to invest part of their earnings in the pension plans with the focus of receiving return compensations for the foregone spending CITATION Wil13 \l 1033 (Wild, KenShaw, Chiapetta, 2013). The time value of money is largely dependent on the period is taken by the investments to remain in the banks this helps in distinguishing their well-performing investment from poor performing products. The time value of money thus encourages m ore investing as the employees strive to venture into both Plans with the focus on making substantive profits CITATION Boo06 \l 1033 (Boot Thakor, 2006).In this case, employees hold that money today has more value as one can easily invest it in a pension plan and earn more to graph e or returns from it compared to the money that is defined and is planned to come in the future CITATION Bob04 \l 1033 (Ryan, 2012). Employees who invest in the defined benefit plan, therefore, stand out in preceding the returns and revenue from the money they earn today by investing in the long-term investment funds which are directed onto the long run investments such as the government bonds, stable funds or the protected bonds that are exposed to in their investment. On the other hand having a full decision to choose where to pension investments are to be placed allowing a person to make shorter but riskier decisions that shall increase the value of money ears CITATION Wil13 \l 1033 (Wild, KenShaw, Chiapetta, 2013).Question 3Basing on the fact that money today is more worthy than the money tomorrow, the tertiary employees shall consider investing in the investment options that provide regular returns to provide value for money and avail money for other investments receiving earnings at an earlier time than waiting for longer periods to receive less worth cash. From the investment options provided by UniSuper Ltd, indexed pensions stand out as the best option for investment as they provide cash earnings regularly as they are short term and highly subjected to ...

Sensitive Information About Essay Writing Samples for Tech Mahindra That Only the Pros Know Exist

Sensitive Information About Essay Writing Samples for Tech Mahindra That Only the Pros Know Exist New Step by Step Roadmap for Essay Writing Samples for Tech Mahindra Narrative writing is easily the most simple type of work. Also remember this kind of essay requires you to write from your own perspective, so utilize suitable words to express your own mindset. A book could possibly be listed, but it doesn't mean that you want to absorb the entire thing. Our writers also undergo a string of other training that could truly convince us they are fantastic for the job. So you've just realized that you're a couple of hours away to your homework submission deadline and don't have any clue where to begin or ways to get from the mess you're going to land into. As a consequence, you get a good deal of free time and completed homework. And three, we don't only test, train and pick out the best writers. Essay Writing Samples for Tech Mahindra Secrets That No One Else Knows About The major part and conclusion are the two most necessary elements of the essay that show your comprehension of the topic. The conclusion is just one of the vital pieces of the narrative essay. The introduction, usually, outlines the principal concept, sets the tone for a great many work, and introduces the range of problems under consideration. The coming of the essay needs to be bright and attract attention. The rules for writing an excellent essay are the same. Denote for yourself what will be the principal portion of the essay, and what's the auxiliary material. A huge conclusion section is a huge minus, which says that you can't summarize your thoughts concisely. To prevent this, it's required to look closely at how the expert authors do without repeating the words indicating the major character or the sequence of events. The bluechip criteria The simple fact that the Mahindra Group is made up of a plethora of companies seems to question the whole notion of focus. Mahindra Satyam, formerly called Satyam Service Company Limited, is among the thriving worldwide company and information technology services company. The company is now facing plenty of competition from different players in the campaign management program publishing. This way, it would be able to dominate the market which would get the company more sales and thereby more revenues. The 5-Minute Rule for Essay Writin g Samples for Tech Mahindra Get your creative juices flowing by brainstorming all the potential ideas you can imagine to deal with your college essay question. When you surf our site for recommendations that may help you write your own essay, you will come across many helpful tips. The very first and the most essential idea is to bear in mind that you're writing a story, not only an essay. Moreover, both editions have a bibliographic essay that examines the strengths and weaknesses of the principal source collections on this subject, and as such. There's numerous essays completed by them. We recognize our customers need reliable essay writing help but can't afford exorbitant fees, and that's why we've designed our service to coincide with low prices with higher quality so that you don't need to compromise on the potency of the help you will receive from our cheap essay writing service. You may even opt for an available writer to communication panel, which gives you an immediate communication between the author and the customer. It's only normal to be anxious about hiring an on-line essay writer as you can't ever be sure whether you are employing the suitable service or not. Global student loans let you cover until the overall cost of your education making it a good approach to have the money that you need! Regaining Agricultural dynamism is the crucial goal in eleventh Five year program. In the past ten years or so, South Africa showed a stable financial growth among the people. In order to construct a logical chain, you are in need of a plan of writing. This fashion depends on overall social and financial dynamics. Thus, before the last document for development of the computer software would be accepted, the feedback would be taken from a number of the possible users to make sure that all their needs are sufficiently met. The human element is inherent to each market, but the system of counterchecks lets us eliminate its possible adverse effect. The conclusion should include a synthesis or a succinct summary. One have to bear in mind a specific regularity in using verbal forms. You should start your work with the analysis of the topic, on the grounds of the analysis of the topic of the essay, you pick the material, the principal facts, and the important points of your paper. Describe some tasks that you've accomplished over the last two years which do not have any connection to academic studies.

Context Taming of the Shrew - 1767 Words

The Taming of the Shrew is one of Shakespeare’s earliest comedies, and it shares many essential characteristics with his other romantic comedies, such as Much Ado About Nothing and A Midsummer Night’s Dream. These characteristics include light-hearted and slapstick humor, disguises and deception, and a happy ending in which most of the characters come out satisfied. The light-heartedness of these romantic comedies contrasts sharply with the darker humor and deeper characterization of Shakespeare’s later plays, both comic and tragic. The youthfulness of the playwright can be seen in the unusual spirit of the early plays. Like the other romantic comedies, The Taming of the Shrew focuses on courtship and marriage, but, unlike most of them, it†¦show more content†¦The ultimate answer is no, of course. In The Taming of the Shrew, society involves a web of experiences that are always able to uncover one’s true nature, no matter how differently one wishe s to portray oneself. Tranio, disguised as Lucentio, needs only to bump into Vincentio, and his true identity surfaces. As Petruchio implies on his wedding day, a garment is simply a garment, and the person beneath remains the same no matter what disguise is worn. The motif of domestication is shown in the play’s title by the word â€Å"taming.† A great part of the action consists of Petruchio’s attempts to cure Katherine of her antisocial hostility. Katherine is thus frequently referred to as a wild animal that must be domesticated. Petruchio considers himself, and the other men consider him, to be a tamer who must train his wife, and most of the men secretly suspect at first that her wild nature will prove too much for him. After the wedding, Petruchio and Katherine’s relationship becomes increasingly defined by the rhetoric of domestication. Petruchio speaks of training her like a â€Å"falcon† and plans to â€Å"kill a wife with kindness.† Hortensio even conceives of Petruchio’s house as a place where other men may learn how to domesticate women, calling it a â€Å"taming-school.† The several father/child relationships in the play—Baptista/Bianca, Baptista/Katherine, Vincentio/Lucentio—focus on parents dealing with children ofShow MoreRelatedWilliam Shakespeares Taming of the Shrew William Shakespeare’s romantic comedy, The Taming of1100 Words   |  5 Pages William Shakespeares Taming of the Shrew William Shakespeare’s romantic comedy, The Taming of the Shrew, is an embodiment of the context in which the text was shaped, the Renaissance. The Renaissance period was a time of progression, primarily in the areas of art, science, humanism, religion and self-awareness. The Renaissance focused on taking elements of the past including religion, art and science and adapting them to make them better. Humanists advocated for the freedom of the individualsRead More The Changing Meaning of The Taming of The Shrew Essay873 Words   |  4 PagesThe Changing Meaning of The Taming of The Shrew    Through the ages, it is common for words to change in meaning. As the world around us changes, words often take on new meanings to accommodate the changes in lifestyle and society caused by progress. Thus, it is easy to become confused when reading literature that was written several centuries before, since the very same words may hold varying significance. In The Taming of the Scold, D.E. Underdown offers background information which makesRead MoreThemes in Taming of the Shrew1433 Words   |  6 PagesThe Taming of the Shrew is a comedy written in the early 1590’s by William Shakespeare. This play within a play starts when a powerful lord plays a prank on a poor, drunken man named Christopher Sly. 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And because Kates taming and her performative speech both take place in a play-within-a-play, Taming fostered a critical interest in the intersection between performanc e and gender long before the phrasegender troubleRead MoreThe Taming Of The Shrew And 10 Things I Hate About You Directed By Gil Junger1365 Words   |  6 PagesShakespeare’s audience.† – Dorothea Kehler Detecting intertextual relationships between The Taming of the Shrew by William Shakespeare and 10 Things I Hate About You directed by Gil Junger has enriched my understanding of feminism in the American society. The Taming of The Shrew, written in 1593, challenges cultural expectations of women’s rights at that time. 10 Things I Hate About You however, was produced to fit the context of 1990’s America. 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Critical Analysis Of Hills Like White Elephants - 1437 Words

Hemingway keeps the inner and outer details of both the girl and the American to a seemingly bare minimum, but he is still able to communicate the underlying tension between the two through the short and snarky (and emotionally-driven) remarks that are made. For instance, when it is first mentioned that the girl stares off into the hills, she states that the hills look like white elephants, to which the man replies, almost indifferently, â€Å"I’ve never seen one,† to which the girl replies, â€Å"No, you wouldn’t have.† (804) The man then replies that what she says about him never (seeing a hill that looks like white elephants) doesn’t prove anything. This exchange is only three relatively short lines; through this, however, one can detect the†¦show more content†¦There are many lines like this in the story and some are purposefully ambiguous. However, Hemingway does provide some indication on the status and state of mind between the girl and the American. After the brief fuss about the drink, the girls says, â€Å"I wanted to try this new drink. That’s all we do, isn’t it -- look at things and try new drinks?† (804) In this, one can detect a hint of frustration in the girl’s voice, which can possibly show that both the girl and American are going no longer; they may live freely, but they have little to look forward to, and they have virtually nothing to aim for. It is also implied later in the story that the two travel rather extensively, which means that they have been to many different places and have likely meet many different people, but it is still only the two of them, and the possibility of there being a third member--a child--has utterly changed the dynamic between the girl and the American. This is shown when the latter says, â€Å"It’s the only thing that’s made us unhappy.† (805) Though ‘it’ is never explicitly stated, Hemingway uses subtle euphemisms to communicate exactly what the girl and the American are arguing about. The word ‘Abortion,’ or getting an abortion, is never directly stated by either character in the story, but how one is able to detect that this is about a girl getting an abortion is through the subtle word: â€Å"Operation.† Roughly in theShow MoreRelatedCritical Analysis of Hills Like White Elephants923 Words   |  4 PagesMikhail Shimonov Professor Kaufman March 28, 2011 Critical Analysis of Hills like White Elephants At first glance, Hills like White Elephants by Ernest Hemingway, may allude to many interpretations, however, the short story has a clear purpose. Set in the Ebro River valley in Spain, the story looms around the issue brought forth by Jig and the American, who is nameless throughout the whole story. The issue here being the ‘simple operation’ that Jig is about to undergo which happens to be anRead MoreHills Like White Elephants : A Critical Analysis1708 Words   |  7 Pagesâ€Å"Hills Like White Elephants†: A Critical Analysis Introduction: One of the many themes in his stories for which Ernest Heming way is known, includes feminism. At Hemingway’s time feminism was known as a famous movement and it affected many important writers like Octavia Butler and Virginia Woolf. Hemingway was a literary icon of his time and he was influenced by the political, social and human rights movements of his time. He was also touched by the hopelessness of women and how their thinkingRead MoreCritical Analysis on Hemingways Hills Like White Elephants Essay575 Words   |  3 Pages The thing that makes, Hills Like White Elephants, by Ernest Hemingway such a powerful story is the subtlety with which it is told. Hemingway is commenting on subject matter which for the time would have been considered taboo, but does so without actually spelling it out for the reader. As the characters sit together drinking beer and talking, it becomes immediately apparent that there is something weighty between them and as the conversation continues, the reader can feel pressure building betweenRead MoreCritical Analysis Of Hills Like White Elephants By Ernest Hemingway1089 Words   |  5 Pagesentire generation of aspiring writers who came after him. Hemingway’s short and economical style is perhaps best displayed in his earlier work, most notably in his short stories, and one of his earliest, and most famous, short stories is â€Å"Hills Like White Elephants.† The story is about two people who are simply referred to as ‘the American’ and ‘the girl,’ at a train station, waiting to catch the next express to Barcelona; they have drinks as they wait and they talk about the seemingly mundane, butRead MoreCritical Analysis of the Short Story ‘Hills Like White Elephants’ by Ernest Hemingway.1497 Words   |  6 Pages------------------------------------------------- Critical Reading of Literature in English Critical Analysis of the short story ‘Hills like White Elephants’ by Ernest Hemingway. Word Count: 1367 Hills like White Elephants – Ernest Hemingway â€Å"Will Jig have the abortion and stay with the man; will Jig have the abortion and leave the man; or will Jig not have the abortion and win the man over to her point of view?† (Hashmi, N, 2003). These are the three different scenarios that have beenRead Moreâ€Å"the Lottery† and â€Å"Hills Like White Elephants† Essay881 Words   |  4 Pagesâ€Å"The Lottery† and â€Å"Hills like White Elephants† Regardless of the type of society people live in controversial topics and cowardly individuals can create conflict. The stories â€Å"The Lottery† by Shirley Jackson and â€Å"Hills like White Elephants† by Ernest Hemingway implement this concept. â€Å"The Lottery† is about a small town that holds an annual lottery in which the winner will be killed. â€Å"Hills like White Elephants† is the story of a couple’s discussion over the decision they must make of whether orRead More Analysis of Hills Like White Elephants Essay1049 Words   |  5 PagesAnalysis of Hills Like White Elephants â€Å"Hills Like White Elephants†, by Ernest Hemingway, is a short story published in 1927 that takes place in a train station in Spain with a man and a woman discussing an operation. Most of the story is simply dialogue between the two characters, the American and Jig. This couple is at a critical point in their lives when they must decide whether or not to have an abortion. Certain themes arise from this story such as choices and consequences, doubtRead MoreEssay about Modernism: Hills Like White Elephants, by Ernest Hemingway1578 Words   |  7 Pagesthe restricted human spirit. It had no trust in the moral conventions and codes of the past. One of the examples of modernism, that breaks the conventions and traditions of literature prior to Modernism, is Ernest Hemingway’s short story â€Å"Hills Like White Elephants†. The short story uses plot, symbolism, setting, dialogue, and a new style of writing to allow human spirit to experiment with meaning a nd interpretation. Some of the characteristics of Modernism are: a desire to break conventions and establishedRead MoreHills Like White Elephants, a Theme Analysis Essay1243 Words   |  5 PagesHemmingway uses time, place, and symbolism in Hills like White Elephants to intensify the central dilemma in a story about a man and a woman deciding on whether to go through with an abortion. Although a literal reading of the title may not seem to have any relation to the story, the title is rich in implications. Critics suggest that Hills refers to the shape of a womans stomach when pregnant, and Websters 21st Century Dictionary defines white elephant as: [An] awkward, useless possession. Read MoreThe Tell Tale Heart Analysis1295 Words   |  6 PagesIt can also be said that the style utilizes realistic techniques using narratives with surreal or dreamlike elements. An example of Magic realism in Sherman Alexie’s short story is how Thomas Builds-the-fire jumped off the roof and flapped his arms lik e an eagle. They describes him as â€Å"flying†. The story also likens his broken arm to that of a broken â€Å"wing†. Sherman Alexie uses this technique as he is an Indigenous American with ancestry for many different Native American tribes. What are the characteristics

Blooms Taxonomy Synthesis Category

Bloom’s Taxonomy  (1956 ) was designed with six levels in order to promote higher order thinking. Synthesis  was placed on the fifth level of the Bloom’s taxonomy pyramid  as it requires students  to infer relationships among sources.  The high-level thinking of synthesis is evident when students put the parts or information they have reviewed as a whole in order to create new meaning or a new structure. The Online Etymology Dictionary records the word synthesis as coming from two sources: Latin synthesis  meaning a collection, set, suit of clothes, composition (of a medication) and also from the Greek  synthesis  meaning a composition, a putting together. The dictionary also records the evolution of the use of synthesis to include deductive reasoning in 1610 and  a combination of parts into a whole in 1733. Todays students may use a variety of sources when they combine parts into a whole. The sources for synthesis may include articles, fiction, posts, or infographics as well as non-written sources, such as films, lectures, audio recordings, or observations. Types of Synthesis in Writing Synthesis writing is a process in which a student makes the explicit connection between a thesis (the argument) and evidence from sources with similar or dissimilar ideas. Before synthesis can take place, however, the student must complete a careful examination or close reading of all source material. This is especially important before a student can draft a synthesis essay. There are two types of synthesis essays: A student may choose to use an explanatory synthesis essay in order to deconstruct or divide evidence into logical parts so that the essay is organized for readers. Explanatory synthesis essays usually include descriptions of objects, places, events or processes. Descriptions are written objectively because the explanatory synthesis does not present a position. The essay here has information gathered from the sources that the student places in a sequence or other logical manner.In order to present a position or opinion, a student may choose to use  an argumentative synthesis. The thesis or position of an argumentative essay is one that can be debated. A thesis or position in this essay can be supported with evidence taken from sources and is organized so that it can be presented in a logical manner.   The introduction to either synthesis essay contains a one-sentence (thesis) statement that sums up the essays focus and introduces the sources or texts that will be synthesized. Students should follow the citation guidelines in referencing the texts in the essay, which includes their title and author(s) and maybe a little context about the topic or background information.   The body paragraphs of a synthesis essay can be organized using several different techniques separately or in combination. These techniques can include: using a summary, making comparisons and contrasts, providing examples, proposing cause and effect, or conceding opposing viewpoints. Each of these formats allows the student  the chance to incorporate the source materials in either the explanatory or the argumentative synthesis essay. The conclusion of a synthesis essay  may remind readers of the key points or suggestions for further research. In the case of the argumentative synthesis essay, the conclusion answers the so what that was proposed in the thesis or may call for action from the reader. Key Words for the Synthesis Category: blend, categorize, compile, compose, create, design, develop, form, fuse, imagine, integrate, modify, originate, organize, plan, predict, propose, rearrange, reconstruct, reorganize, solve, summarize, test, theorize, unite. Synthesis Question Stems With Examples Can you develop a theory for the popularity of a text in English?  Can you predict the outcome of behavior in Psychology I by using polls or exit slips?How could you test the speed of a rubber-band car in physics if a test track is not available?How would you adapt ingredients to create a healthier casserole in Nutrition 103 class?How could you change the plot of Shakespeares Macbeth so it could be rated G?Suppose you could blend iron with another element so that it could burn hotter?What changes would you make to solve a linear equation if you could not use letters as variables?Can you fuse Hawthornes short story The Ministers Black Veil with a soundtrack?Compose a nationalist song using percussion only.If you rearrange the parts in the poem The Road Not Taken,  what would the last line be? Synthesis Essay Prompt Examples Can you propose a universal  course of study in the use of social media  that could be implemented across the United States?What steps could be taken in order to  minimize food waste from the school cafeteria?What facts can you compile to determine if there has been an increase in racist behavior or an increase in awareness of racist behavior?What could you design to wean young children off video games?Can you think of an original way for schools  to promote awareness of global warming or climate change?How many ways can you use  technology in the classroom to improve student understanding?What criteria would you use to compare  American Literature with English Literature? Synthesis Performance Assessment Examples Design a classroom that would support educational technology.Create a new toy for teaching the American Revolution. Give it a name and plan a marketing campaign.Write and present a news broadcast  about a scientific discovery.Propose a  magazine cover for a famous artist using his or her work.Make a mix tape for a character in a novel.Hold an election for the most important element on the periodic table.Put new words to a known melody in order to promote healthy habits.

The Battle Of The American Civil War - 1335 Words

Looking back with hindsight and the knowledge of warfare of the 21st century it is easy to say that the American Civil War was simply put, a very traditional war. Thinking of modern tactics and a course of numbers and deployment one might come to the conclusion that the Civil War was fought centuries ago; nevertheless, it only occurred 152 years ago. This hard fought national struggle was in fact a very modern war for many simple reasons, including the emergence of a new form of large national government with centralized authority, new state run economies, groundbreaking technologies, the development of rank based on merit rather than birth or relationship status, as well as many others. Edging on the turn of the century and ushering in†¦show more content†¦Bureaucratic systems were brought to light as governments grew and organizations needed running. Turning to capable citizens, bureaucratic positions were filled. As bureaucracy grew, authority became much more national and centralized as compared to the past. Prior to the Civil War, authority was dispersed and regional, and different objectives followed resulting in chaos on some accounts. With such a substantial and immense war taking place, authority needed to be controlled and centralized so all intentions were organized. Changes like these were a step in the movement to a more modern type of war, and they progressed away from the norm of traditional American wars previous to 1861. With the growing numbers of men used, how was this ever so expensive war funded and paid for? In comes the introduction of national taxes, only accompanied by the growth of a nation state on both sides. However, the Confederate states were much more ready to lean to taxing their citizens. It is recorded that many types of taxes were implemented including the graduated income tax, license tax on business, sales tax on buying/selling, and a tax-in-kind (this was a form of tax placed on a good or service where no money was involved). The use of taxing to support a war was nothing new; however, the use of taxes on such a grand scale was never witnessed before. What gave the governments the chance to inflict said constraints on the citizens thatShow MoreRelatedThe Battle Of The American Civil War Essay1488 Words   |  6 Pages How could a traumatic war possibly be a great cause to our country? The battles of the American Civil War for example, has dramatically affected this country in a plethora of ways; from abolishing slavery in the South, uniting the United States, and changing the political and social ways of how we are today. However, these are not the only changes to occur. Military and medicine started to advance, and even different cultures and languages began to develop across the land. As of today, it has beenRead MoreThe Battle Of The American Civil War905 Words   |  4 PagesThe American Civil war occurred about seventy-eight years after the American Revolution, and has many of the same characteristics of a revolution. In both wars, the American people fought for what they believed in and the way of life that they wished to live. However, the two wars differ from each other, as the soldiers that fought in the Civil War fought a new American Revolution that could have split the new world. The Confederate soldiers in the Civil War fought to keep their way of life withoutRead MoreThe Battle Of The American Civil War1140 Words   |  5 PagesOn April 12th 1861 the famous American Civil War began, citizens from all over the United states fought against one another. The war pitted brother against brother in a fight primarily over the freedom of slaves. The majority of soldiers in the Civil War were white especially those serving the southern regiments, however African Americans served as well. The black regiments of the military during the civil were successful and essential. These African Americans were referred to as Buffalo SoldiersRead MoreThe Battle Of The American Civil War869 Words   |  4 PagesA Confederate Divided The American Civil War has become a point of controversy and argument when discussing key events in shaping America. The arguments that arise when discussing the war tend to focus on whether the Confederate was constitutionally justified in seceding, or whether the North had the right to prevent the secession. However, when discussing the America Civil War and the idea of separation, it is important to be mindful that separation did not simply end at the state level.Read MoreThe Battle Of The American Civil War1425 Words   |  6 PagesThree years after the attack on Fort Sumter, one of the most controversial battles of the American Civil War was fought in West Tennessee. The battle at Fort Pillow, located near the Mississippi River about 50 miles north of Memphis, was a bloody slaughter of a mixed Union garrison. The garrison was comprised of 557 men total, about half of those men were African American s in the 6th U.S. Regiment Colored Heavy Artillery, and the 2nd Colored Lig ht Artillery, commanded by Major Lionel F. Booth.Read MoreThe Battle Of The American Civil War998 Words   |  4 PagesThe American Civil War was fought from April 12th 1861 to May 9th 1865 to mark the bloodiest clash in American history. The civil war started as a result of differences between the free and slave states over the authority of the national government to outlaw slavery in the Southern states. The economy of the northern states had modernized and industrialization had taken root. They had invested heavily in their transport system, financial industries and communications network. The Southern economyRead MoreThe Battle Of The American Civil War1018 Words   |  5 Pages On September 17, 1862, the Union and Confederate armies met near the Maryland village of Sharpsburg in a battle that still remains the single bloodiest day in American history. The battle consisted of many attacks and counterattacks between Union General George B. McClellan and The Army of the Potomac against Confederate Robert E. Lee and his Army of Northern Virginia. Despite being heavily outnumbered, the Confederates managed to fight relentlessly over the course of the struggle. However, afterRead MoreThe Battle Of The American Civil War2055 Words   |  9 PagesThe American Civil War was an infamous struggle fought, primarily, on the issue of slavery. This war shook the nation to its very core, and its legacy has lived on in the hearts and minds of American citizens. Few words have a stronger impact, or strike as familiar of a note, as the words â€Å"Four score and seven years ago.† Americans recognize this statement on a subconscious level, even if they do not know whe re they are from. These words were spoken in Abraham Lincoln’s Gettysburg Address, at a pivotalRead MoreThe Battle Of The American Civil War1463 Words   |  6 Pagesâ€Å"Stonewall† Jackson was alive in a very tense time for American History. The Southern States were in a full scale rebellion from the Union now calling themselves The Confederate States of America. The previously unified nation was split into two opposing sides going head to head in a battle to the death, with no end in sight. Starting his career in the US military, Jackson continued on to become one of the most famous generals in the American Civil War. Many historians consider him not only a strong leaderRead MoreThe Battle Of The American Civil War1494 Words   |  6 PagesThe American Civil War was a battle that took place in the United States from 1861 to 1865. This war ripped the entire country into two opposing sides and forced them to fight against each other due to differences in beliefs. Al though this War brought great tragedy across the entire nation, some refer to this time period as an American Revolution. But how could a time that caused mass amounts of death and terror be considered a period that revolutionized the country? By exploring this time period