Tag: comedian

Famous Theme Parks in Florida

The Stunning Queen Sabine

Florida is known world-wide as a fun vacationland. For those of you who have not had the pleasure of visiting the Orlando/Kissimmee area, here’s whats waiting for you.

Walt Disney World, which includes the Magic Kingdom, Epcot, Animal Kingdom, and the Disney-MGM Studios. The Magic Kingdom is the king of theme parks, divided into seven distinct areas, and is known as ‘The Happiest Place on Earth’ by every kid from three to 103. It draws more visitors than any other theme park in the world. Epcot (Experimental Prototype Community of Tomorrow) is like taking a vacation to the best sights in 11 different countries, as well as being able to participate in interactive presentations and view the latest in cutting-edge technology. Epcot is divided into two parks – Future World, which focuses on science and inventions, and technology from both the past and the future, and The World Showcase, which features a variety of countries celebrating their culture, history and cuisine. The Animal Kingdom is a vast assortment of more than 1,000 animals in a beautiful 500-acre park that transports visitors to exotic locales and leaves them with a renewed respect for our Earth and its inhabitants.

Disney-MGM Studios is a creative theme park devoted to bringing the magic of movies, television, radio and Broadway plays to life in an educational and fun environment.

Universal Studios Florida is creative, highly energetic, action park. This is a place where you can totally immerse yourself in the land of movies and television. You can go on exciting thrill rides or go behind the scenes or jump right into the action of some of your favorite films. The City Walk area is Universal’s shopping and dining complex – with everything from rock concerts and jazz to gourmet dining or causal fare.

Islands of Adventure is a high-tech theme park that is especially popular with families with small children and teens. Do battle with comic book heroes defy gravity, ride the white water rapids, and experience the world’s first inverted, dual roller coaster. Islands of Adventure is five adventure parks in one, from Marvel Superhero Island to Toon Lagoon, there is a different ride for young and old – something for just about everyone to enjoy.

SeaWorld Orlando is a marine-world adventure park with amazing animal encounters, world-class shows and thrilling rides. Guests can explore the mysteries of the sea and interact with marine life, or experience new state-of-the-art water rides with special effects. Nine restaurants are available at SeaWorld, ranging from full-service to cafeteria-style. Rides and Attractions include shows and animal attractions, thrill rides, and other special attractions like the kids’ play area with a splashy water maze and slippery slides. The Shamu Adventure, hosted by Jack Hanna, is one of the most famous animal attractions ever presented. It has trainers and killer whales performing astounding feats with dazzling theatrical effects to a rock ‘n’ roll beat. The Odyssea is a 30-minute show that transports guests to the depths of the ocean. Clyde and Seamore Take Pirate Island is SeaWorld’s comical tale of pirate adventures, along with help from Clyde the sea lion. Blue Horizons is a show with acrobatic dolphins. Other wonderful animal encounters include Penguin Encounter, Tropical Rain Forest, Dolphin Cove, Turtle Point and Manatee Rescue. SeaWorld is also home to the fastest, longest, tallest and only floorless roller coaster in the region. Journey to Atlantis combines a roller coaster/water ride with dazzling special effects. Wild Arctic is a motion-based, jet helicopter flight to a remote research station on the Arctic where you come face to face with real beluga whales, walruses and two polar bears named Klondike and Snow.

The Holy Land Experience takes you back 3000 years to the land of the Bible. It is an educational, inspirational, theatrical and historical presentation. It authentically recreates the city of Jerusalem and its religious importance between the years 1450 B.C. and A.D. 66 with sights, sounds and tastes. There are several indoor and outdoor exhibits and activities recreating the time when Jesus lived. Attractions include the Scriptorium museum, built in fourth-century Byzantine architectural style, houses the finest private collection of authentic biblical artifacts and antiquities in the world. Inside are ancient cuneiform, scrolls, manuscripts and Bibles – many of which are extremely rare or the only known copies in existence. Each treasured piece is exhibited in the historical and geological environment out of which it came. Exhibits include an exact replica of the Garden Tomb where the body of Jesus Christ was buried. A massive archway is the grand entrance to the Plaza of Nations, which houses the imposing Temple of the Great King, a place held in the highest reverence among the Jewish people. There are also a lot of fun activities for children at the Oasis Outpost, including a 25-foot climbing wall or you can dig for artifacts in a sandy desert.

There are a lot of wonderful places to see in Florida, so make sure Orlando is part of your itinerary.

The Most Beautiful Woman in the World Award

Lost in the road F570, Iceland mode... =O)

My adoration for women is actually a rare innocent one if I am allowed to judge myself. I will be more than happy to outline my criteria that define my own jurisdiction, because it's not correct to be one's own judge. But, I think I will let my results speak for themselves.

The most beautiful woman in the world, for most exotic beauty, goes to Jennifer Connelly. I can not get her hair out my head from the movie Blood Diamond . Of course, she's in the bushes in West Africa following the story of conflict diamonds and does not have time to setup an appointment with a hairdresser. But when someone can be that gorgeous even under those circumstances, that's what drives me wild. Forget the fact that I've been in love with her since I first saw her in Labyrinth and I've followed her career through some of my most favorite movies including House of Sand and Fog , Dark Water , and He's Just Not That Into You . Jennifer Connelly steals away with the most beautiful woman in the world for most exotic beauty.

The most beautiful woman in the world, for being an unexpected hottie, goes to Jenna Fischer. I started watching The Office when it first came out in 2005 and I noticed the cute receptionist behind the desk. I loved the way she flirted with Jim and deal with Michael. I was actually rooting for Jim and now he finally is with her, with a child and the whole nine yards. But then, I saw her on the cover of Shape in November 2009. It was seriously one of those Wow moments. Who in the world is that? The hottest little hottie to grace the cover of Shape , and I had no idea that the cool, cute receptionist from The Office was that gorgeous. Jenna Fischer takes by a landslide the most beautiful woman in the world for being an unexpected hottie.

The most beautiful woman in the world, for absolute adorability, goes to Jennifer Aniston. Bursting onto the scene in Friends , she caught everyone's attention with her rich-girl innocence and her amazing beauty. The Rachel hairedo became a national hit. Millions of girls tuned in every week just to see what she was wearing. Even though she could not miss any matter what she wore, she had some of the most famous outfits including the green dress in TOW No One's Ready , the yellow dress in TOW All The Kissing , and the black dress in TOW Monica's Thunder . Rachel Green owned that show and Jennifer Aniston went on to star in such favorites as Office Space , Along Came Polly , and The Break-Up . Jennifer Aniston sweeps the votes for the most beautiful woman in the world for absolute adorability.

The most beautiful woman in the world, for pure loveliness, goes to Angela Kinsey. Another unexpected beauty comes from The Office in the form of Angela Martin. She plays the straight-laced accountant who can not stand inappropriate behavior, excess indulgence or frivolous activities. However, she goes on to have an affair with both Dwight and Andy at the same time showing us that she too is human and not above temptation. But then, I saw Angela Kinsey sport a turquoise blouse with black shorts, high heels and straight blonde hair. That's when I realized how perfectly gorgeous she really was. That was just the first of many enjoyable other-than The Office sightings including the red bikini top and cut off shorts on a day at the beach with her daughter, the blue dress at the premiere of "Meskada" after party, and a slew of red carpet sleeves that knock me dead every time I see her. Angel Kinsey blasts the competition away for the most beautiful woman in the world for pure loveliness.

The most beautiful woman in the world, for stunning angel, goes to Emily Procter. Of course, I first noticed her as Calleigh Duquesne in CSI: Miami , a beautiful detective who was nice to everyone, but stern at times when the situation called for it. The first episode I watched was when a new officer was being introduced to the force and one of his first duties was as an observer of everything Calleigh was doing. She explained a few things to get him up to speed and then she welcomed him to the Miami Dade Police Department. Her eyes stayed fixed for what seemed like eternity and she flashed that smile that would haunt me for years. Emily Procter triumphs as the most beautiful woman in the world for stunning angel.

The most beautiful woman in the world, for sheer elegance, goes to Sasha Alexander. She hit the scene in her first memorable performance as Gretchen, Pacey's older sister, in the wild conflicted, overly dramatic, idealistic world of Dawson's Creek . She and Dawson share a romance that is associated with too much thinking and not enough spontaneity, even though once in awhile you see sparks of an actual relationship in there somewhere. She immediately became one of the actresses who holds the status, "If she is in it, I will watch it." Here, my attention turned to NCIS when I saw her pure gorgeousness grace the show as the big sister type to the team. Obviously, I was heartbroken when she was murdered by Ari. But, Rizzoli & Isles have become the balm that soothes all the ails. Sasha Alexander gallops away with the most beautiful woman in the world for sheer elegance.

The most beautiful woman in the world, for unmatched brilliance, goes to Beth Riesgraf. Repelling into my life as Parker in Leverage , she is a bit naïve about certain facts of life even though she is remarkably skilled in cracking safes, scaling buildings and gaining entrance either legally or illegally. It's the stern look that comes across her face when she is thinking about something as deep as she can, but her smile is mesmerizing. You melt when you see her fifty gorgeous expressions. Where has she been all my life? She pulls off the beautiful rock and roll blonde, the straight hair formal and the runway yellow dress with designer pocketbook to match. Beth Riesgraf lifts the most beautiful woman in the world for unmatched brilliance.

The most beautiful woman in the world, for stealing the show, goes to Natalie Portman. Of course, she had been in Anywhere But Here and Beautiful Girls along with a slew of other huge hits. But, I did not sit up and notice her until a pregnant girl with no shoes is abandoned at America's department store in Where the Heart Is . Adopted by a crazy couple, she grew from a childish teenager into a professional lady who finally learns how to trust her heart again. From then on, I have not been able to take my eyes off of her. She rocks the innocent look in Sesame Street while dominating sexy in such works as Black Swan and No Strings Attached . Natalie Portman is hands down the most beautiful woman in the world for stealing the show.

The most beautiful woman in the world, for total whiplash head turner, goes to Katherine Heigl. When you see her smile from the side in that infamous "sucker" scene in The Ugly Truth , your heart passionately screams, "I want to be in that guy's shoes." She's down to earth playful, seriously red carpet hot and even pulls off the bad hair day with beauty most runway models would die to embody. I think I love her most when she's facing her own mortality in Gray's Anatomy "Good Mourning" or facing someone else's in "Dream a Little Dream." It's in those deadly serious moments that you find her true beauty glowing from within. Katherine Heigl rules the most beautiful woman in the world for total whiplash head turner.

The most beautiful woman in the world, for dripping hot sexy, goes to Charlize Theron. When she caught my attention in The Devil's Advocate , I thought to myself that someone would literally have to be daft to drift away from her into a meaningless marriage. But, that was written into the script. Just look at how she rocked Mighty Joe Young , Reindeer Games , The Italian Job and Hancock . She even made a serial killer seem likable in Monster . But to really understand the jaw dropping, massive coronary, stand-there-with-nothing-to-say pure sexiness Charlize exudes, all you have to do is witness her raw amour as she walks down the hallway leaving layers of clothing behind in the renamed Dior J'Adore commercial. Charlize Theron demands the most beautiful woman in the world for dripping hot sexy.

The most beautiful woman in the world, for pure enchantment, goes to Christi Paul. The CNN's Headline News anchor as well as for In Session on truTV. She is the ultimate girl next door with the prom queen beauty. But, there were some Miss America aspirations that could have come true as witnessed by her climb from Miss Mansfield to Miss Greater Cleveland as she worked her way up to running for Miss Ohio in 1993. WDTV was smart to hire her as broadcast journalism just sees to be in her blood. And now you know where I get my news spoon fed from everyday. Christi Paul wears the most beautiful woman in the world crown for pure enchantment.

Robin Meade certainly shares the title of pure enchantment along with Christi Paul. With her adorable laugh and the new style she has brought to the news, I stay on top of what's going on in the world today and it's easy to figure out why. Plus, Robin's song Welcome Home is a touching tribute to the troops who are fighting overseas and that means a lot to a veteran like me. But, the reason why I step out of protocol and share a title between these two gorgeous anchors from CNN is because their lives are so totally similar. However, she went on to become Miss Ohio in 1992 and was one of the top ten finalists in the 1993 Miss America Beauty Pageant. They both are married with children and living in Georgia. So, I tap Robin Meade to share the most beautiful woman in the world for pure enchantment with Christi Paul. It's the most beautiful woman in the world for crying out loud! I'm sure they do not have a problem sharing it.

The most beautiful woman in the world, for knocking my socks off entirely, goes to Scarlett Johansson. With only one exception, the mysterious skip in 2000, Scarlett has at the very least bought us something new every year since herception in 1994 with North . Among my favorites are Lost in Translation , The Perfect Score , and In Good Company just to name a few. But, it's when she plays the parts in such movies as He's Just Not That Into You that you see her amazing sensuousness. Her wonderful laugh, the elegant look over her shoulder, even her ability to be innocent while entrenched in raw passion makes me fall in love with her over and over again. Scarlett Johansson epitomizes the most beautiful woman in the world for knocking my socks off entirely.

The most beautiful woman in the world, for ending fascination, goes to Julie Bowen. Catching my attention in Ed , I immediately hung on her every scene. I cursed the director and the other actors who were stealing our precious time away from me. But then, she became the love interest in Happy Gilmore and Adam Sandler's daydreams are nothing short of ingenious. She is the reason I became a fan of Boston Legal just like she's the reason I watch Modern Family now. Her soft brown eyes can flash intense every once in awhile. But, her smile! It's the kind of smile that radiates and it is very contagious. Julie Bowen exhibits utter greatness of the most beautiful woman in the world for ending fascination.

The most beautiful woman in the world, for being drop dead gorgeous, goes to Diane Lane. She can not be touched! Since 1979, she has touched my heart and I was not even aware of how deeply then. But, I caught on when she exploded on the screen in Streets of Fire . That was the making of history. An all-time favorite of mine, I have enjoyed her in such greats as Chaplin , A Walk on the Moon and Under the Tuscan Sun. But, she brings it home in works like Jack , Judge Dred , and The Perfect Storm where she's not the lead but she steals each scene. She's class and elegance and everything you can say about a princess. A genuine model of all that is beautiful in the world, Diane Lane easily exemplifies the most beautiful woman in the world for being drop dead gorgeous.

The most beautiful woman in the world, for everlasting magnificence, goes to Ashley Judd. So powerful in her back story, she left her mother and sister while they were still on the road performing. She went off on her own to do her own thing and what a gift she has given us! She's in a long line of favorites to cherish such as Double Jeopardy , High Crimes , and Where the Heart Is . She could easily become a cult classic with roles like Eye of the Beholder , Twisted and Bug . She has the allure to bring fans from the outskirts into the mainstream because she can be pleasantly charming even when her character might be suffering from alcoholism, is mentally disturbed or grossly psychotic. Her beauty requires absolutely no makeup as she rocks the red carpet in dresses and skirts that she makes look good, while trumping the beauty of all the celebrities who flock to take their pictures with her. Ashley Judd simply is the world's most beautiful woman in the world for everlasting magnificence.

The most beautiful woman in the world, for redeeming grace, goes to Dana Delany. A routine Dana photo shoot can produce such great shots as the purple blouse with sexy hair in her eyes, the blue dress from Desperate Housewives , and the black shirt staring into the camera from Kidnapped . Truly amazing how effortlessly she makes it all look. I will not mention her age, which is by far the most phenomenal feature about her beauty. My heart skipped a beat when she leaned against the tree in Tombstone . I've watched every ounce I could find of her since, catching old reruns of China Beach , Wild Palms and Sweet Surrender . Checking out Multiple Sarcasms, A Beautiful Life and even Route 30. But now, I will be able to get my weekly Dana dosage in Body of Proof . I can not imagine this world without her! Dana Delany describes most beautiful woman in the world for redeeming grace.

As you can see, these ladies are not ranked from one to three as being the most beautiful woman in the world. They are simply the most beautiful woman in the world. They can not be put in any kind of order at all. Furthermore, it was very difficult to narrow my choices down to just these three. But, I did it! I finally narrowed my choices down to only those whom I absolutely consider to be the most beautiful woman in the world.

This panel acknowledges the fact that there is indeed a very beautiful woman in the world missing from this year's choices. There are quite a few in fact including but not limited to farmer's daughters, nuns, librarians, teachers, ex-girlfriends, sisters and my daughter, who are not included for legal reasons relating to being on the panel, being its only panel member and to avoid any allegations of bias. It is only due to a sheer mental meltdown after making my selection that the rest of the most beautiful women in the world were not included.

List of Filipino Folk Songs

The story that remains untold

Folk songs are, quite literally, songs of the people. And in determining the identity of a country, one can look no further than this form of music for clues to a particular culture. This list of Filipino folk songs offers a few examples of the many simple yet timeless tunes long since ingrained into the Philippine people’s consciousness.

BAHAY KUBO

This song is as familiar to Filipino schoolchildren as the “ABC’s” and “Twinkle, Twinkle, Little Star” are to kids everywhere. Credited to have been written by composer and 1997 National Artist for Music Felipe de Leon (1912-1992), it tells of the traditional Filipino rural house, the humble “bahay kubo” or nipa hut, and goes on to enumerate the various vegetables planted in its vicinity.

PAKITONG-KITONG

Also called “Tong Tong Tong Tong Pakitong-kitong,” this Filipino folk song has both a Tagalog and Cebuano version. It describes a crab that is delicious to eat, but hard to catch because of its snapping pincers.

MAGTANIM AY ‘DI BIRO

Credited to Felipe de Leon, “Magtanim Ay ‘Di Biro” (“Planting Rice is Never Fun”) describes the tedious chore of planting rice. It has been covered by Filipino rock band The Dawn, and former president Joseph “Erap” Estrada even rewrote it into a much more “inspirational” version entitled “Kung Tayo’y Magtatanim” (“If We All Plant Rice”).

O ILAW

A popular example of the traditional Filipino love song genre “kundiman”, this song was made famous by Filipino singer and actor Ruben Tagalog (1920-83). The real title of the song is actually “Aking Bituin” (“My Star”), its current title having been derived from its first two words “o ilaw” (“o light”).

ANG PIPIT

“Ang Pipit” (“The Sparrow”) relates the story a sparrow who falls off the branch its perched on after being stoned by a cruel man. It was co-written by Lucio D. San Pedro (1913-2002) and Levi Celerio (1910-2002). Named National Artist for Music and Literature in 1997, Celerio had composed over 4,000 songs and has even been included in the Guinness Book of World Records for his unusual talent of playing music from a leaf.

SA UGOY NG DUYAN

Another collaboration from Lucio San Pedro and Levi Celerio. “Sa Ugoy ng Duyan” (“The Swing of the Cradle”) is a haunting and nostalgic lullaby expressing the feelings of a child finding tranquil security in the arms of a loving mother.

SA LIBIS NG NAYON

This song describes the beauty and serenity of life in the countryside. It was written by Santiago S. Suarez and popularized by Filipina singer and “Queen of Kundiman” Sylvia la Torre.

BAYAN KO

Written in 1929 by Filipino poet Jose Corazon de Jesus (“Huseng Batute” 1896-1932) and later set to music by Constancio de Guzman (1903-83), “Bayan Ko” (“My Country”) was meant as a patriotic song protesting the American occupation of the Philippines. Since then, it has practically been a second national anthem for freedom-loving Filipinos, a theme song for some of the most momentous events in Philippine history. Its most famous rendition is the one by Filipino folk singer Freddie Aguilar.

It can be said that a country is defined by its folk songs. From this list of Filipino folk songs, we can gather that the people of the Philippines are a humble folk, full not only of mirth but also of deep aspiration. They are also an industrious people, with a love for the simple things in life, as well as a great yearning for peace and national freedom. And of course, the Filipino people are a talented lot, capable of crafting songs that reflect the nature of their beloved country.

How To Write Songs: 5 Ways to Beat Writer’s Block

The Riddler 2010 Phoenix Comicon

This is part of an article series about how to write songs, which I am writing entirely from my own experience as a songwriter. I don’t have any formal training and haven’t studied under any great teachers in the field, but I seem to have a knack for it, and it is my passion and livelihood. I have taught a number of successful songwriting workshops and am happily pursuing a career as an independent recording artist, performer, and producer. I hope these articles help you. If you like what you see, please comment with your own songwriting tips, questions, or success stories.

In this article I will share five different techniques that have helped me to shake myself free of writer’s block.

1. Take a Walk

I have written many, many songs while walking. I once wrote an entire song while delivering flyers for my home teaching business. (If you’re a fan of my music, you might be interested to know that I’m talking about It All Winds Up in the Glass from Thought Experiment.)

Taking a walk is a time-honoured technique for clearing the mind. Try not to think too much about the songwriting process at first, and don’t give yourself a destination. Just walk around for a while and the ideas will start to flow, like magic. It might be a good idea to take a recording device along with you to record your ideas, unless you have a very good memory. If you normally write with an instrument, like a guitar or piano, you might be surprised at how beneficial it can be to get away from your instrument for once. Which brings me to my next tip:

2. Change Instruments

If you normally write on the guitar, give the piano or keyboard a try. Even if you don’t think you know how to play the piano, plunking around on the keys might give you an idea for a melody. Getting away from instruments entirely can also be helpful. We tend to fall into certain habits and patterns when we play an instrument. If we get away from them and just hum or sing to ourselves, it gives us a chance to approach songwriting from a new angle.

3. Automatic Writing

Sit down in a quiet, calm place with a pen and paper (or your computer) and just write. Write as fast as you can and do your best not to think about it. If you haven’t done this before, you may feel self-conscious at first, but be patient. Once you learn to write without thinking, you will begin accessing your subconscious mind and giving it a voice. You may be very surprised at what comes out. This is a good way to come up with lyric ideas. They may need editing, but automatic writing can produce some wonderfully visceral and powerful lyrics.

4. Draw Stories From Your Life

Some of the best songs you can write will be based on your own experience. I’m talking about vivid life experiences: the very best and very worst things that have ever happened to you. What matters most, though, is not so much what has happened to you, but how you feel about it. For instance, if you had a difficult breakup, you may resist writing a song about it, thinking that it’s already been done to death. If you think about your own experience of that breakup, though, you will find something unique that could make a truly beautiful song. How did the pain feel, physically, in your chest, belly or throat? What were the dreams that you had to give up? What are the images that come to your head when you think of it? Going to the heart of your own experiences can create very powerful lyrics.

5. Draw Stories from Mythology and History

Are you interested in history or mythology? If you haven’t really thought about it before, this is a good time to start. There are millions of wonderful stories that make wonderful subject matter for songwriting. Singing of the deeds of heroes, the power of gods, and the fate of nations has kept songwriters busy for millennia.

Culture

Qoʻqon UZ - Dakhmai-Shokhon 03

In the present-day world there are few people who reject the phenomenon of globalization. The world is becoming more and more global in the sense that people of various cultures start to communicate more freely. Furthermore there are means to communicate thoughts and ideas across cultures such as television, the internet and so on. Even though it is so common to believe that knowledge, experience, science are capable of transcending all cultural differences, many people lessen the importance of those barriers and oftentimes disregarding their existence.

All cultures have a set of beliefs that institute the code of values ​​and moral laws for that particular culture. In Asia for example people were exposed to certain social phenomena and inevitably adopted certain beliefs that now determine their behavior as a separate culture. In other countries people share different beliefs and values ​​due to a variety of factors. Religion is one of the most important factors that shape the society in terms of its cultural beliefs and traditions. Another important component is history that can tell us about the events of the past that might have had some influence on the further development of people in that particular country.

Cultural differences present a very interesting social phenomenon to study and understand. There are cultures that share very similar values ​​and traditions and there are cultures that have very different beliefs. In the confines of this paper, I will focus my attention on the differences between Chinese and American cultures that in my opinion present very good examples for this study. There are myriad differences in all aspects of social activity and there are probably more differences than similarities in these two cultures.

To study a particular culture is to actually study the people and their behavior from a sociological perspective. It is very important to construct a working definition of a culture. Culture is a set of social norms, traditions, beliefs and values ​​shared by a large group of people. Individuals who belong to that group can be considered a culture. By the same token, they can be called a society because at this point there is not much difference between the two notions. A society is literally a group of people that share that particular set of beliefs, values ​​and so on, whereas the word culture has slightly different connotations. A particular culture may as well be share by more than one nation whereas the word society is usually applicable to the nation that inhabits a particular country. There are slight differences between these two terms but most sociologists and anthropologists use them interchangeably.

In other words, a culture is a set of beliefs or a particular ideology that a society shares. It is very interesting to understand how people develop a culture because it seems to be a purely social phenomenon developed by a group of people and then spread among others individuals who somehow relate to that particular group.

As an example, communist countries have very different cultures. They vividly illustrate how a group of people can influence a culture. China was not always a communist country. Long before communists came to power the population of the country shared a different ideology. The communist government directly influenced the country's culture by the means of propaganda, the education system, television etc. Subsequently, the next generation is going to absorb the culture modified by communism whereas the previous generation is not so likely to accept it. However, even though communists altered people's views and beliefs they could not completely eradicate most of the traditions shared by the society (Henry Rosemont, 1981).

There are many numerous differences between human beings and animals. Even though humans as well as animals are very complex creatures that have very complicated biological and chemical processes going on in their bodies, humans are more complex creatures because there is a great deal of social interaction that implies relationships, mental processes, human behavior, etc . Social sciences are several related fields that basically study the interaction among human beings. This field is very broad because the social activities that human beings involve in are so numerous that it would be hard to expound all the phenomena that can not be explained by natural sciences in one discipline.

The social sciences include anthropology, sociology, political science, economics, law, psychology, criminology and social psychology. All these sciences are very important because they make an attempt to explain why people act that way they do, why they interact with others, and why they form a global society. Actually these disciplines cover a lot more social issues that directly relate to the behavior of people. The difference between the social sciences and the natural sciences lies in the fact that the natural sciences like physics, mathematics, biology and chemistry study the processes and objects that can be physically measures in terms of weight, speed, or other measurements. Social sciences deal with more subtle social processes and phenomena that can not be measured exactly but can only be pondered and theorized about (Encyclopedia Britannica).

Anthropology is a very diverse and broad discipline that primarily deals with questions like what people think, what they do, why they interact with each other, and how they evolved over the course of time. Mostly, anthropologists deal with very basic questions but it is the simplicity that gives way to more complex phenomena. This discipline also studies how people can adopt to various cultural environments and how the cultures were formed. Ultimately, the purpose of this science is to understand the human life. Anthropology contains three main components that are employed by scientists to unravel the mysteries of the human race. They are society, culture, and evolution. Society and culture are the terms that are often confused and used interchangeably.

The basic definition of society can be found in biology where a herd of horses for example is referred to as society. However, society in the anthropological sense is used in reference to humans who can form a society of several billions of people who share the same culture. Culture, on the other hand, is a set of rules, customs, traditions that people live in accordance with. A society that shares the same set of social rules that can be called a culture. Therefore, there is very subtle difference between the two terms and most of the time they can be used interchangeably due to the great deal of similarity. There are several elements that institute a culture.

First of all, people who form a culture speak the same language, and employ other means of communicating complex ideas such as art, literature, cinema, etc. Thus a culture can be passed from generation to generation. Evolution is a radically different approach and it aims at the evolution of human beings over time. There are numerous theories that try to examine the process of evolution but most of them are questionable. As a separate discipline of anthropology consists of several fields that include cultural anthropology that studies the elements that institute a culture and what role cultures play in the world today; linguistic anthropology that focuses on the role of the language in the society; archaeology that studies the ancient societies, the cultures of the past and the effect they have on the present-day world; and physical anthropology that focuses on the evolution of human beings in terms of biological and physiological aspects.

Physical anthropology is similar to archaeology in the sense that both study the evolution. However, physical anthropology focuses on the physical changes that presumably occurred in the human bodies over time whereas archeology emphasizes the cultural aspects of evolution. As you can see, anthropology is a very broad field and it is closely related to some other social disciplines (Encyclopedia Britannica).

Another very important component that I believe influences the formation of a particular culture is mythology that relates to the people of that culture. Mythology is essentially a set of myths that originated in a culture and were spread around by people. Thereafter, this set of myths became traditions and cultural beliefs that are share by the people of that culture. A myth can be classified as a narrative or a tale that has been passed from one generation to another by word of mouth. This process of retelling keeps going up to the point when it is hard to distinguish between a tale and a true story.

Myths usually get accepted by the culture as a custom or a tradition and when this happens it is hard to tell a myth from reality. Most of the time, people involuntarily believe that the myths that happened to originate a long time ago set the foundation of their culture (E. Evans, 1983). Myths are universal, occurring in almost all cultures. They typically date from a time before the introduction of writing, when they were passed orally from one generation to the next. Myths deal with basic questions about the nature of the world and human experience, and because of their all-encompassing nature, myths can illuminate many aspects of a culture. Although it is difficult to draw rigid distinctions among various types of traditional tales, people who study mythology find it useful to categorize them.

The three most common types of tales are sagas, legends, and folktales. When a tale is based on a great historical (or presumably historical) event, it is generally known as a saga. Despite a saga's basis in very distant historical events, its dramatic structure and characters are the product of storytellers' imaginations. A legend is a fictional story associated with a historical person or place. Legends often provides examples of the virtues of honored figures in the history of a group or nation. The traditional American story about young George Washington and the cherry tree – in which he could not lie about chopping it down – is best described as a legend, because George Washington is a historical figure but the story about the cherry tree is recognized today as fictional. Folktales, a third variety of traditional tale, are usually simple narratives of adventure built around elements of character and plot – for example, the young man who slays a monster and wins the hand of a princess. Folktales may contain a moral or observation about life, but their chief purpose is entertainment (E. Evans, 1983).

Myths may include features of sagas, legends, and folktales. What makes one of these tales a myth is its serious purpose and its importance to the culture. Experts typically define a myth as a story that has complying drama and deals with basic elements and assumptions of a culture. Myths explain, for example, how the world began; how humans and animals came into being; how certain customs, gestures, or forms of human activity originated; and how the divine and human worlds interact. Many myths take place at a time before the world as human beings know it came into being. Because myth-making often involves gods, other supernatural creatures, and processes beyond human understanding, some scholars have viewed it as a dimension of religion. However, many myths address topics that are not typically considered religious – for example, why features of the landscape take a certain shape (Encyclopaedia Britannica, 2002, Deluxe Edition).

The key character of Chinese mythology is monkey. He is a god-hero who is the cornerstone of ancient China's mythology (Henry Rosemont, 1981). Based on what is said in the legends, monkey was born from a stone egg that was created from a rock as old as time and included the essence of the Earth and Heaven. Monkey was endowed with a magical staff that could shrink or grow to any size. Also this hero had other magical abilities. For example there is a famous picture in Chinese mythology where the monkey creates an army out of his fur blowing it into the air.

Subsequently, this clever creature creates a monkey warrior out of every single hair. Monkey defied the supreme god of Chinese mythology, the Jade Emperor, with his own claim as high god. To appease the mischievous Monkey, the Jade Emperor proclaimed him King of Heaven, concealing the fact that he had only made him a heavenly stable keeper. Monkey discovered this deception and, enraged, returned to Earth to wreak havoc. The Jade Emperor entreated Buddha for help. Buddha dropped a mountain on Monkey, and Monkey remained benefit it for 500 years. On his journey from China to India to retrieve Buddhist scriptures, the monk Tripitaka unearthed Monkey, who became tripitaka's escort and disciple. With two other companions, Piggy and Sandy, both exempts of the Heavenly Court reborn in monstrous bodies, Monkey accompanied the monk for 14 years, covering nine kingdoms and encountering numerous fantastic adventures. After introducing the scriptures Tripitaka had obtained in India to the Chinese emperor in the imperial capital of Chang-an, the four travelers were borne up to heaven. Monkey, with his irrepressible spirit and countless magic tricks, is generally regarded as a personification of the nature of genius (Encyclopedia Britannica).

Culture is basically the patterns of behavior and thinking that people living in social groups learn, create, and share. Culture identifies one human group from others. It also identifies humans from other animals. A people's culture includes their beliefs, rules of behavior, language, rituals, art, technology, styles of dress, ways of producing and cooking food, religion, and political and economic systems (E. Evans, 1983). Culture is the most important concept in anthropology – the study of all aspects of human life, past and present. Anthropologists commonly use the term culture to refer to a society or group in which many or all people live and think in the same ways.

Likewise, any group of people who share a common culture – and in particular, common rules of behavior and a basic form of social organization – constituents a society. Thus, the terms culture and society are somewhat interchangeable. However, while many animals live in societies, such as herds of elk or packs of wild dogs, only humans have culture. Culture developed together with the evolution of the human species, Homo sapiens, and is closely related to human biology. The ability of people to have culture comes in large part from their physical features: having big, complex brains; an upright post; free hands that can grasp and manipulate small objects; and a vocal tract that can produce and articulate a wide range of sounds (Encyclopedia Britannica, 2002 Deluxe Edition). These distinctively human physical features began to develop in African ancestors of humans more than four million years ago.

The earliest physical evidence of culture is crude stone tools produced in East Africa over two million years ago. People have culture primarily because they can communicate with and understand symbols. Symbols allow people to develop complex thoughts and to exchange those thoughts with others. Language and other forms of symbolic communication, such as art, enable people to create, explain, and record new ideas and information. Symbols allow people to develop complex thoughts and exchange those thoughts with others (E. Evans, 1983). A symbol has either an indirect connection or no connection at all with the object, idea, feeling, or behavior to which it reiterates.

For instance, most people in the United States find some meaning in the combination of the colors red, white, and blue. But those colors themselves have nothing to do with, for instance, the land that people call the United States, the concept of patriotism, or the US national anthem, The Star Spangled Banner. To convey new ideas, people constantly invent new symbols, such as for mathematical formulas (E. Evans, 1983). In addition, people may use one symbol, such as a single word, to represent many different ideas, feelings, or values. Thus, symbols provide a flexible way for people to communicate even very complex thoughts with each other. For example, only through symbols can architects, engineers, and construction workers communicate the information necessary to construct a skyscraper or bridge. People have the capacity at birth to construct, understand, and communicate through symbols, primarily by using language.

Research has shown, for example, that infants have a basic structure of language – a sort of universal grammar – built into their minds. Infants are thus predisposed to learn the languages ​​spoken by the people around them. Language provides a means to store, process, and communicate amounts of information that vastly exceeds the capacities of nonhuman animals. For instance, chimpanzees, the closest genetic relatives of humans, use a few dozen calls and a variety of gestures to communicate in the wild. People have taught some chimps to communicate using American Sign language and picture-based languages, and some have developed vocabularies of a few hundred words. But an unabridged English dictionary may contain more than half-a-million vocabulary entries. Chimpanzees have also not clearly demonstrated the ability to use grammar, which is crucial for communicating complex thoughts. In addition, the human vocal tract, unlike that of chimpanzees and other animals, can create and articulate a wide enough variety of sounds to create millions of distinct words.

In fact, each human language uses only a fraction of the sounds humans can make. The human brain also contains areas dedicated to the production and interpretation of speech, which other animals lack. Thus, humans are predisposed in many ways to use symbolic communication. People are not born with culture; they have to learn it. For instance, people must learn to speak and understand a language and to abide by the rules of a society. In many societies, all people must learn to produce and prepare food and to construct shelters. In other societies, people must learn a skill to earn money, which they then use to provide for themselves. In all human societies, children learn culture from adults.

Anthropologists call this process enculturation, or cultural transmission. Enculturation is a long process. Just learning the intricacies of a human language, a major part of enculturation, takes many years. Families commonly protect and enculturate children in the households of their birth for 15 years or more (Encyclopedia Britannica). Only at this point can children leave and establish their own households. People also continue to learn through their lifetimes. Thus, most societies respect their elders, who have learned for an entire lifetime. Humans are not alone in their ability to learn behaviors, only in the amount and complexity of what they can learn.

For example, members of a group of chimpanzees may learn to use a unique source of food or to fashion some simple tools, behaviors that may distinguish them from other chimpanzee groups. But These unique ways of life are minor in comparison to the rich cultures that distinguish different human societies. Missing speech, chimps are very limited in what they can learn, communicate to others, and pass on from generation to generation.

People living together in a society share culture. For example, almost all people living in the United States share the English language, dress in similar styles, eat many of the same foods, and celebrate many of the same holidays. All the people of a society collectively create and maintain culture. Societies preserve culture for much longer than the life of any one person. They reserve it in the form of knowledge, such as scientific discoveries; objects, such as works of art; and traditions, such as the observation of holidays.

As it was pointed out mythology plays a vital role in the development of a culture. The tales and sagas that originated in a particular culture are adopted as beliefs and traditions that in turn form a cultural foundation that people adhere to. It is not only traditions that determine a cultural barrier that interferes with the mutual understanding among cultures. People in China were able to develop different traditions and customs partly because they inhabited a different geographical area and were not influenced by the American culture. There are things that can only be understood by people who live in a particular area. Furthermore when the representatives of a particular culture confront people from another culture there is a great deal of misunderstanding between them. Using the sociological terminology, it can be classified as a cultural clash. Such a cultural clash happens whenever people from two different cultures attempt to communicate an idea not taking into account the cultural differences that exist between them.

Bibliography
Chinese Language, Chinese Philosophy, and Truth. Journal of Asian Studies 44: 3 (May 1985), p. 491-519

Encyclopedia Britannica 2002 Deluxe Edition.

Edward Evans. Understanding and interpreting cultures. New York: Random House, 1983.

Henry Rosemont. Studies in Classical Chinese Thought. Atlanta: Scholars Press, 1981.

Lisa A. Raphals. Sharing the Light: Representations of Women and Virtue in Early China. Albany, NY: SUNY Press, 1998.

The Purpose of the Science Fiction Novel

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Where fantasy goes into uncharted territory, the kind of story that could not exist, science fiction, a term made famous by the likes of Philip K. Dick, Isaac Asimov, and Robert Heinlein, goes into charted territory. Let's make sense of that last statement: Science fiction is based on truths, questions of reality, and questions of survival. Its purpose is to go where other fiction can not. Unlike horror, it tells something far more dangerous because it could happen. Unlike mystery, there is not always someone at the other end of the gun, maybe "something" instead. Like mainstream work, it proposes fascinating philosophies on mankind in the past, present, and future.

When reporters talked of space stations maybe they were onto something. When Star Trek characters could talk to each other on small, hand-held phones, most thought it was too good to be true. Now we have cell phones, computers that can talk, computers that can think in some ways, and a variety of other ideas that were often suggested in science fiction.

But the science fiction novel has its own place outside of the realm of Star Trek and Star Wars. For one, the legend must be created in words, not film or TV images. Second, the writers behind it are often as much philosophers as authors. Lastly, science fiction is its own frontier, a place for free thinking.

The thesis for all this would be that the science fiction novel engages a reader in a "This is how it could happen." The purpose is, as in all writing, to say something different. Long before "War of the Worlds" and even longer before Star Trek and Star Wars, people looked to the skies with hope, emboldening their legends with all kinds of flying creatures-angels, demons, sometimes aliens-who could do things they could not . That is exactly the purpose of the modern science fiction novel-it says we, the human race, can do something that right now we can not.

The final purpose of the science fiction novel is always to make a mark on society. Star Trek could only go so far. When one looks at a science fiction novel, however, sometimes it seemsingly is a race to the finish instead of a treat on life in the future. Something is always happening; it happens fast. Take Philip K. Dick, for example, who once wrote 11 novels in 2 years (he used various drugs, much like Hunter Thompson, to improve writing speed). However, there is nothing superficial about the science fiction novel. This is because even films have a hard time capturing the legion of ideas presented in the classics, like "The Man In the High Castle," Philip K. Dick's best novel. If any film does capture the purpose of science fiction, it's "Blade Runner," considered to be one of the best films of all time, based on the Philip K. Dick story "Do Andods Dream of Electric Sheep?"

Where it can be hard to pin down the modern science fiction novel, it can easily be seen that writing one can be a lucid ride into the unexplored. One of the best in recent memory is "Hyperion," a science fiction novel that won the famous Hugo award. Here, Simmons explored what is real, much like Philip K. Dick, and did it as though he was poet, forming a tale of seven pilgrims to a far away world, much like "The Canterbury Tales."

Some of the finest novels of the 20th century were labeled "junk" because they explored taboo subjects or had sexually revealing covers. Without the likes of Philip K. Dick, Isaac Asimov, Robert Heinlein, and the hundreds of other talents, maybe there would have been no Star Trek, Star Wars, or Battlestar Galactica. Without the junk science fiction novel bought for a nickel in the 1940s and 50s maybe mankind would never have dreamed of stepping on the moon in the 1960s.

The Forensics of Signed Celebrity Art

W. H. Auden and Christopher Isherwood en route to China, 1938.

When it comes to art, many professionals in the field of what is considered "great" and "historic" art, believe that signed celebrity art or celebrity art in general, has no place in the world of art. These so-called professionals believe that true artists are only comprised of those who dedicate their own lives to a specific type of art, such as painting or sculpturing. However, if a celebrity crosses over and begins to produce artwork, many professionals will not take them or their work seriously. They will simply believe that the celebrity is simply "dabbling" in art.

This is true of various types of art beyond the world of historic and museum type art. It can even be seen in the field of entertainment. For instance, when a musician attempts to cross over from music into acting, many people raise an eyebrow and will criticize the musician for their acting. They will make bold statements saying that the musician should stick to singing and get away from acting. This has been seen a great deal over the last decade as many rap artists have attempted to cross the boundaries between one creative medium to the next. Very few artists can successfully do both and this has been seen time and time again.

The main reason for this is that people in general will always see an artist in the first vein that they were recognized in. If an individual acquired fame as a singer, not many people want to see them cross over into another field of entertainment or art. They will always forever judge the person or celebrity based on the first thing that they were successful at. This is why there are few individuals and or celebrities who have been successful in more than one creative outlet.

However, the forensics of signed celebrity art, have proven that regardless of the artistic talent of a musician, singer, sports figure, or actor when it concerns them crossing over into painting or creating sculptures, that the individual will succeed in making some type of money. It has also been proved that signed celebrity art will increase in value throughout the years based on the performance of the celebrity in their most well known field of art whether it is acting or musical performances.

Signed celebrity art is increasing in value each and every year. The majority of collectors who purchase or seek after signed celebrity art, are die-hard fans of the celebrity who will do anything to acquire anything and everything created by the celebrity.

Many fans are willing to fork over great deals of money in order to obtain signed artwork created by their favorite celebrity. Fans are very much different than the majority of professional art owners and critics. They are willing to enjoy the many arts of their chosen celebrity. This means that they enjoy the majority of everything that their chosen celebrity produces, and are more willing to give them the benefit of the doubt when they attempted to cross from one medium to another.

Writers Learning to Learn

Weimar - Schillerstrasse 01

Software like Photoshop, Excel, and Scrivener are great, but they can also be intimidating. Have you ever paid for a program and never use it? Learning something new can be scary. Many programs have help files, but often that’s not enough. Reading something and learning it are two different things. There are three types of learning. They are audio, visual, and hands-on. In this article, I will use Scrivener as my example.

When considering this software, I looked at the Scrivener website and studied the overviews and features section. Impressed enough to make the purchase and read the written tutorial, I was quickly overwhelmed. Note, at this point, I was only looking at buttons and icons.

Next, I went to Facebook and found a group called Scrivener Users. I prefer to hear from those who use the software, as opposed to those trying to sell me something. One advantage was now I could ask questions. Many people kept referring to the book Scrivener for… by Gwen Hernandez, so I purchased that. The book was excellent. Occasionally, I would click on an icon to verify the features listed underneath.

Being a photographer for 40+ years, I relate to all things visual. Therefore, the next logical step was YouTube. Although they had dozens of tutorials most felt like a synopsis, a summary if you will.

I liked being able to see and hear what I was learning. But, I wanted to watch without being dependent on the internet. What I found was a website called udemy.com, which had several outstanding video tutorials. What I had missed to this point, was the hands-on approach. With the program now open, I found the pause button was my new best friend.

The class was reasonably priced and had excellent quality. It was also downloadable. With my slow internet speed, it did take a while (over 5 hours), but each of the 46 videos was downloaded to a folder on my desktop. Now, I could watch, practice, and hear the lessons all at the same time.

If you want to be a writer, you don’t just write when it’s convenient, you write every day. If you want to learn something new you don’t just read a manual and expect to know it all. You use different senses when you want to learn effectively, and you can also use a variety of resources.

Millions of writers write blogs and how-to books with the expectation you will comprehend the subject better. There are thousands of users on Facebook and other social media outlets, waiting to share information they have learned from experience. The key word being experience. You must jump right in and get your hands dirty. YouTube has videos on almost any subject you can imagine. You can find inexpensive courses online. In many cases, you can also find Pod Casts and audio CDs on your favorite subject.

The information age does not limit you to one medium. You’ve heard the phrase show don’t tell. This applies to learning as well as writing. Part of my learning process includes repetition. If I can listen or watch something multiple times, it tends to stay with me better. Some people can read something once and retain everything. I’m not one of those people. The more types of learning methods you employ, the better the odds you will retain the information. When getting your hands dirty doesn’t help and reading is not enough, try using more resources.

Rectification Of Accounting Errors

Pathway

Accountants prepare trial balance to check the correctness of accounts. If total of debit balances does not agree with the total of credit balances, it is a clear-cut indication that certain errors have been committed while recording the transactions in the books of original entry or subsidiary books. It is our utmost duty to locate these errors and rectify them, only then we should proceed for preparing final accounts. We also know that all types of errors are not revealed by trial balance as some of the errors do not effect the total of trial balance. So these cannot be located with the help of trial balance. An accountant should invest his energy to locate both types of errors and rectify them before preparing trading, profit and loss account and balance sheet. Because if these are prepared before rectification these will not give us the correct result and profit and loss disclosed by them, shall not be the actual profit or loss.

All errors of accounting procedure can be classified as follows:

1. Errors of Principle

When a transaction is recorded against the fundamental principles of accounting, it is an error of principle. For example, if revenue expenditure is treated as capital expenditure or vice versa.

2. Clerical Errors

These errors can again be sub-divided as follows:

(i) Errors of omission

When a transaction is either wholly or partially not recorded in the books, it is an error of omission. It may be with regard to omission to enter a transaction in the books of original entry or with regard to omission to post a transaction from the books of original entry to the account concerned in the ledger.

(ii) Errors of commission

When an entry is incorrectly recorded either wholly or partially-incorrect posting, calculation, casting or balancing. Some of the errors of commission effect the trial balance whereas others do not. Errors effecting the trial balance can be revealed by preparing a trial balance.

(iii) Compensating errors

Sometimes an error is counter-balanced by another error in such a way that it is not disclosed by the trial balance. Such errors are called compensating errors.

From the point of view of rectification of the errors, these can be divided into two groups :

(a) Errors affecting one account only, and

(b) Errors affecting two or more accounts.

Errors affecting one account

Errors which affect can be :

(a) Casting errors;

(b) error of posting;

(c) carry forward;

(d) balancing; and

(e) omission from trial balance.

Such errors should, first of all, be located and rectified. These are rectified either with the help of journal entry or by giving an explanatory note in the account concerned.

Rectification

Stages of correction of accounting errors

All types of errors in accounts can be rectified at two stages:

(i) before the preparation of the final accounts; and

(ii) after the preparation of final accounts.

Errors rectified within the accounting period

The proper method of correction of an error is to pass journal entry in such a way that it corrects the mistake that has been committed and also gives effect to the entry that should have been passed. But while errors are being rectified before the preparation of final accounts, in certain cases the correction can’t be done with the help of journal entry because the errors have been such. Normally, the procedure of rectification, if being done, before the preparation of final accounts is as follows:

(a) Correction of errors affecting one side of one account Such errors do not let the trial balance agree as they effect only one side of one account so these can’t be corrected with the help of journal entry, if correction is required before the preparation of final accounts. So required amount is put on debit or credit side of the concerned account, as the case maybe. For example:

(i) Sales book under cast by Rs. 500 in the month of January. The error is only in sales account, in order to correct the sales account, we should record on the credit side of sales account ‘By under casting of. sales book for the month of January Rs. 500″.I’Explanation:As sales book was under cast by Rs. 500, it means all accounts other than sales account are correct, only credit balance of sales account is less by Rs. 500. So Rs. 500 have been credited in sales account.

(ii) Discount allowed to Marshall Rs. 50, not posted to discount account. It means that the amount of Rs. 50 which should have been debited in discount account has not been debited, so the debit side of discount account has been reduced by the same amount. We should debit Rs. 50 in discount account now, which was omitted previously and the discount account shall be corrected.

(iil) Goods sold to X wrongly debited in sales account. This error is effecting only sales account as the amount which should have been posted on the credit side has been wrongly placed on debit side of the same account. For rectifying it, we should put double the amount of transaction on the credit side of sales account by writing “By sales to X wrongly debited previously.”

(iv) Amount of Rs. 500 paid to Y, not debited to his personal account. This error of effecting the personal account of Y only and its debit side is less by Rs. 500 because of omission to post the amount paid. We shall now write on its debit side. “To cash (omitted to be posted) Rs. 500.

Correction of errors affecting two sides of two or more accounts

As these errors affect two or more accounts, rectification of such errors, if being done before the preparation of final accounts can often be done with the help of a journal entry. While correcting these errors the amount is debited in one account/accounts whereas similar amount is credited to some other account/ accounts.

Correction of errors in next accounting period

As stated earlier, that it is advisable to locate and rectify the errors before preparing the final accounts for the year. But in certain cases when after considerable search, the accountant fails to locate the errors and he is in a hurry to prepare the final accounts, of the business for filing the return for sales tax or income tax purposes, he transfers the amount of difference of trial balance to a newly opened ‘Suspense Account’. In the next accounting period, as and when the errors are located these are corrected with reference to suspense account. When all the errors are discovered and rectified the suspense account shall be closed automatically. We should not forget here that only those errors which effect the totals of trial balance can be corrected with the help of suspense account. Those errors which do not effect the trial balance can’t be corrected with the help of suspense account. For example, if it is found that debit total of trial balance was less by Rs. 500 for the reason that Wilson’s account was not debited with Rs. 500, the following rectifying entry is required to be passed.

Difference in trial balance

Trial balance is affected by only errors which are rectified with the help of the suspense account. Therefore, in order to calculate the difference in suspense account a table will be prepared. If the suspense account is debited in’ the rectification entry the amount will be put on the debit side of the table. On the other hand, if the suspense account is credited, the amount will be put on the credit side of the table. In the end, the balance is calculated and is reversed in the suspense account. If the credit side exceeds, the difference would be put on the debit side of the suspense account. Effect of Errors of Final Accounts

1. Errors effecting profit and loss account

It is important to note the effect that an en-or shall have on net profit of the firm. One point to remember here is that only those accounts which are transferred to trading and profit and loss account at the time of preparation of final accounts effect the net profit. It means that only mistakes in nominal accounts and goods account will effect the net profit. Error in the these accounts will either increase or decrease the net profit.

How the errors or their rectification effect the profit-following rules are helpful in understanding it :

(i) If because of an error a nominal account has been given some debit the profit will decrease or losses will increase, and when it is rectified the profits will increase and the losses will decrease. For example, machinery is overhauled for Rs. 10,000 but the amount debited to machinery repairs account -this error will reduce the profit. In rectifying entry the amount shall be transferred to machinery account from machinery repairs account, and it will increase the profits.

(il) If because of an error the amount is omitted from recording on the debit side of a nominal account-it results in increase of profits or decrease in losses. The rectification of this error shall have reverse effect, which means the profit will be reduced and losses will be increased. For example, rent paid to landlord but the amount has been debited to personal account of landlord-it will increase the profit as the expense on rent is reduced. When the error is rectified, we will post the necessary amount in rent account which will increase the expenditure on rent and so profits will be reduced.

(iil) Profit will increase or losses will decrease if a nominal account is wrongly credited. With the rectification of this error, the profits will decrease and losses will increase. For example, investments were sold and the amount was credited to sales account. This error will increase profits (or reduce losses) when the same error is rectified the amount shall be transferred from sales account to investments account due to which sales will be reduced which will result in decrease in profits (or increase in losses).

(iv) Profit will decrease or losses will increase if an account is omitted from posting in the credit side of a nominal or goods account. When the same will be rectified it will increase the profit or reduce the losses. For example, commission received is omitted to be posted to the credit of commission account. This error will decrease profits ( or increase losses) as an income is not credited to profit and loss account. When the error will be rectified, it will have reverse effect on profit and loss as an additional income will be credited to profit and loss account so the profit will increase ( or the losses will decrease). If due to any error the profit or losses are effected, it will have its effect on capital account also because profits are credited and losses are debited in the capital account and so the capital shall also increase or decrease. As capital is shown on the liabilities side of balance sheet so any error in nominal account will effect balance sheet as well. So we can say that an error in nominal account or goods account effects profit and loss account as well as balance sheet.

2. Errors effecting balance sheet only

If an error is committed in a real or personal account, it will effect assets, liabilities, debtors or creditors of the firm and as a result it will have its impact on balance sheet alone. because these items are shown in balance sheet only and balance sheet is prepared after the profit and loss account has been prepared. So if there is any error in cash account, bank account, asset or liability account it will effect only balance sheet.

Online Writing Contest – Competition Tips – How to Win Every Contest You Enter

the lonely tree

So you’ve stumbled across an online writing competition / contest, or perhaps your favourite brand of cereal is offering you a chance to win a holiday around the world. All you have to do is tell them in 25 words or less why you want it. And you want to win, right?

Well believe it or not there are a small number of easy steps you can take to dramatically increase the odds in your favor. And here they are, free of charge just because I’m such a nice guy…

No Sob Stories!

This tip goes first on the list, because it is the most important. For some reason the first thing that seems to come to people’s minds with these contests and competitions is “how can I get them to pity me?” It sounds like a great plan as an entrant, but speaking from personal experience as a judge in these contests, I can tell you that it’s a complete turnoff.

Nonetheless people will try ever trick in the book…

We can’t pay the rent… our house burnt down… everybody in my family has cancer… I need 16 operations so that my dog stops being depressed and I can have my leg re-attached then pay the rent and burn the house down… well you get the point.

Let me make it very clear – this tactic does not work, even if you are telling the truth, because:

1. Judges can’t verify your claims, so anyone can make up any story they like.

2. After a while these entries become so numerous and laborious that they don’t stand out.

All that you will do is send the judge into a depression spiral. More to the point, you will end up highlighting your competitors’ entries because theirs are more enjoyable to read.

Be Creative and Make it Fun to Read

Depending on the number of entrants, judges can often have a lot of text to read. As their head slumps closer and closer to the desk and the coffee starts to wear off, your entry is going to need to have something special about it to get noticed. The best thing you can do is get creative. And I mean really thinking outside of the box (if you are thinking poetry right now, you are not thinking hard enough).

My advice to you here is simple. If you come up with something different and make it really stand out, and MAKE IT FUNNY, you will win. When I hear a fellow judge burst out into laughter at his or her desk, 9 times out of 10 he or she is reading the winner. I can usually even tell which entry they are reading because I had the same reaction when I first read it.

If you can manufacture a reaction like this, chances are you are on a winner. I suggest using your friends and family as test dummies here. If they end up in a ball rolling around the floor you’ve done your job. If the best you get is “not bad”, “(chuckle) very good” or even “looks good to me”, then you need to go back to the drawing board.

Now that’s not to say every winner will be comical or humorous, but your entry needs to stand out as somehow being impressive or interesting.

Stick to the Rules and Stay on Topic

If I had a penny for every time a “words or less” entry broke the rules, I would currently be Bahamas and you would be on your own with this one. Take the time to read the rules, terms and conditions before entering. And if you are provided with a quick-start guide to entering a competition, read it over at least 3 times and make sure you take the advice onboard.

In general, you should always:

· Stay within the word limit

· Write in direct response to the competition’s question or topic (really important!)

· Avoid coarse language

· Submit your entry in the language requested

Short, Sharp, Shiny

Just because you are allowed to use 25 words doesn’t mean you should. If your entry says what you want it to say, don’t fill up the rest of your word limit by repeating yourself or adding useless details. All you end up doing is diluting your message.

Polish It!

So it took you 5 minutes (or maybe 2 days) to create your entry. Would another 5 minutes of proofreading kill you? No, of course not, but it will definitely help you win. Check your grammar, check your punctuation, check your capitalization and check your spelling. Presentation makes your entry easier to read, and will greatly improve your chances.

Submit It

It sounds obvious, doesn’t it? But how many times have you seen a competition you would like to enter, only to let the due date slip by? As the saying goes, you’ve got to be in it to win it. And if you use the advice I’ve just given you, your chances of coming out on top will greatly improve.

So what are you waiting for?