Cause and effect essay Example | Topics and Well Written Essays - 750 words - 1

Cause and effect - Essay Example An emotional effect of being angry is pessimism. Anger drives the positivity out of an individual and leaves them emotionally drained. As a result, the outlook of the individual on the world in general and people in particular becomes very pessimistic. While this emotional effect lasts just as long as the anger does, it can cause the individual to make negative moves that they might even regret later. For example, just because of a misunderstood comment on Facebook from an otherwise close friend, the individual might unfriend the person out of anger, only to realize later that the move was not worth making. Pessimism causes people to make uninformed decisions. In anger, people tend to overlook the positive aspects of an individual’s personality and expand on the negative aspects excessively. The ability to rationally analyze situations, people, and circumstances is sapped in anger. An emotional effect of being angry is emotional outburst. Anger saps intelligence and the abilit y of an individual to maintain emotional balance. Emotional outburst can be exhibited in different ways. While some people shout, scream, or yell, others become faint. In emotional outburst, people say things that they really do not mean to say. They exaggerate the matter at hand and other’s fault in it, thus not only sounding irrational, but also casting a negative impression upon the audience both that is related to the matter and others that are not. Emotional outburst also causes many effects to appear physically and reflect in the face of the angry person. For example, some people go very red in the face when they are angry, some people’s lips, hands, and limbs start trembling in anger, and yet there are others, who start to perspire heavily in anger. All of this is a result of the interaction between mind and body in emotional outburst. In emotional outburst, people even say things that are not directly related to the matter at hand. They may draw examples of eve nts that have passed several years ago, thus casting an impression upon the audience that they do not let go of things even if they seem to have forgiven. When people faint as a result of emotional outburst, their body temperature decreases and they turn white and pale in the face. Many people also perspire heavily when they faint. A physical effect of being angry is violence. Different people behave differently when they are angry. A reaction commonly shown by people in anger is violence. While some people simply enclose themselves in an empty room, and sleep away the anger, others start throwing things away, thus breaking them. A bad news heard over the television can seem a good reason to throw a vase at the LED screen and shatter it. Some people become so overwhelmed with anger that they ignite fire and burn away their possessions, rooms, and other kinds of property, thus putting others’ lives in danger in addition to their own. Possession of weapons can be potentially ha rmful for such an individual who cannot control themselves in anger. People who possess pistols have a tendency to shoot the person they are angry at in rare circumstances. Possession of weapons can be particularly dangerous when there is a fight between children or young adults. Out of immaturity and insanity, they are vulnerable to hurting or even

DB 6 Research Paper Example | Topics and Well Written Essays - 750 words

DB 6 - Research Paper Example Deposits refer to clients’ money that are kept with the bank while borrowings are cash and cash equivalents that a banking institution may borrow from other sources such as other commercial banks and the Federal Bank (Union Bank, 2011). Liabilities of a magazine publisher, like those of a newspaper publisher, are however diverse and can be explored in terms of current liabilities and long term liabilities. Current liabilities of the form of business organization are creditors, accrued payroll, prepaid subscriptions, accrued expenses, and outstanding taxes. Portions of long term debts and lease liabilities that falls due in a given accounting period also form part of the publishers’ short term liabilities. Long-term liabilities for the form of business include â€Å"long term debt and capital lease obligations,† â€Å"pension benefits obligations,† â€Å"post retirement benefits obligations† among other long-term commitments (New York Times, 2012, p. 55). Current liabilities of a departmental store such as Macy’s departmental stores however include â€Å"short term debt,† â€Å"merchandise accounts payable,† â€Å"accounts payable and accrued liabilities,† â€Å"income taxes and differed income taxes† and outstanding taxes while long term liabilities are long term debts, outstanding taxes and other forms of long term liabilities (Macy’s, 2012, F-5). Borrowings and outstanding taxes are the common types of liabilities for the three forms of organizations while accounts payable, accrued expenses, accrued liabilities and long-term debts are common elements among magazine publishing organizations and departmental stores. Deposits are however unique for a banking institution while prepaid subscriptions are unique for a magazine publishing organization’s balance sheet and merchandise accounts payable is unique among departmental stores (Union Bank, ; New York Times, ; Macy’s, ). Project 2: A report for Alcenon’s management The Corporation leases a large percentage of its operational assets. The choice to make operating leases as opposed to capital lease has aimed at keeping lease debts out of the organization’s balance sheet in order to attain low debt rations in financial reports. Alcenon is currently negotiating a 10-year-lease on an asset whose anticipated useful life is 15 years. Terms of the lease requires ten annual lease payments at $ 20000 per year. The first installment is due at the beginning of the lease term and the value of the leased asset is $ 135180. There is no provision for transfer of title to the lessee and no provision for bargain purchase. Decision into accounting for the lease as an operating lease must however be based on accounting and legal provisions that the management must be informed of. This report explores relevant provisions to accounting for the lease and makes recommendations to the management. Accounting co ncepts for professional and legal regulation of accounting for asset lease differentiate between capital lease and operating lease and knowledge of the differences must be identified before the corporation classifies the lease. One of the factors that the management should consider is the lease duration relative to the asset’