Weather - Japanese Vocabulary

Whether you planning a trip to Japan or conversing in Japanese class, rain or shine, youll need to learn how to talk about the weather. Click the links to hear the pronunciation for each weather-related Japanese vocabulary word or phrase. Japanese Weather Vocabulary Weather tenki Ã¥ ¤ ©Ã¦ °â€" Climate kikou æ °â€"候 Temperature ondo æ ¸ ©Ã¥ º ¦ Sunny hare æ™ ´Ã£â€šÅ' Cloudy kumori 㠁 Ã£â€šâ€šÃ£â€šÅ  Rain ame é› ¨ Snow yuki é› ª Thunder kaminari é› · Storm arashi Ã¥ µ  Fog kiri éÅ" § Useful Expressions Related to the Weather How is the weather?Tenki wa dou desu ka.Ã¥ ¤ ©Ã¦ °â€"㠁 ¯Ã£  ©Ã£ â€ Ã£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€š The weather is nice.Yoi tenki desu.よ㠁„å ¤ ©Ã¦ °â€"㠁 §Ã£ â„¢Ã£â‚¬â€š Its sunny.Harete imasu.æ™ ´Ã£â€šÅ'㠁 ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its cloudy.Kumotte imasu.曇㠁 £Ã£  ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its raining.Ame ga futte imasu.é› ¨Ã£ Å'é™ Ã£  £Ã£  ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its snowing.Yuki ga futte imasu.é› ªÃ£ Å'é™ Ã£  £Ã£  ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€š Its hot.Atsui desu.暑㠁„㠁 §Ã£ â„¢Ã£â‚¬â€š Its humid.Mushiatsui desu.è’ ¸Ã£ â€"暑㠁„㠁 §Ã£ â„¢Ã£â‚¬â€š Its cold.Samui desu.Ã¥ ¯â€™Ã£ â€žÃ£  §Ã£ â„¢Ã£â‚¬â€š Its warm.Atatakai desu.æšâ€"㠁‹ã â€žÃ£  §Ã£ â„¢Ã£â‚¬â€š Its cool.Suzushii desu.æ ¶ ¼Ã£ â€"㠁„㠁 §Ã£ â„¢Ã£â‚¬â€š Its windyKaze ga tsuyoi desu.é ¢ ¨Ã£ Å'Ã¥ ¼ ·Ã£ â€žÃ£  §Ã£ â„¢Ã£â‚¬â€š

Should Marijuana Be Legalized - 1384 Words

Marijuana Legalization Views on marijuana use and its legal status are slowly shifting across America. What was once viewed as a dangerous gateway drug is slowly being legalized across the nation for medicinal and recreational purposes. Alcohol is often used as a comparator to marijuana for good reason. Banning alcohol was attempted before and it was not successful. Marijuana is currently progressing through a similar phase alcohol went through during the Prohibition Era. Four states, including Washington, Oregon, Colorado, and Alaska, now allow the use of recreational marijuana. Ironically, despite marijuana use still being illegal under federal law, Washington D.C., the nation’s capital, allows it as well. Marijuana should be legalized, both medically and recreationally, across the nation because it is less deadly than alcohol, stimulates the economy and generates tax revenue, and provides medical relief for serious ailments. Marijuana use is far less deadly than alcohol use. The statistics on alcohol-related deaths, from overdose alone, are astounding. According to the Centers for Disease Control and Prevention, â€Å"During 2010–2012, an annual average of 2,221 alcohol poisoning deaths (8.8 deaths per 1 million population) occurred among persons aged ≠¥15 years in the United States† (Brewer et al). On the other hand, there has never been a reported death from marijuana overdose. The National Cancer Institute reports, â€Å"Because cannabinoid receptors, unlike opioid receptors, areShow MoreRelatedShould Marijuana Be Legalized?849 Words   |  4 Pageswhether marijuana should be legalized. Around 23 states have legalized marijuana for medical and recreational use. In the state of Illinois, medicinal use of marijuana has been passed on April 17, 2013. Since January 2014, patients are able to obtain marijuana with a doctor s recommendation. The new debate is whether marijuana should be legalized for the general public as a recreational drug. Although some believe that marijuana is harmless, and that it has beneficial medicinal uses, marijuana shouldRead MoreShould Marijuana Be Legalized?1715 Words   |  7 PagesMarijuana in Society Cannabis, formally known as marijuana is a drug obtained from the tops, stems and leaves of the hemp plant cannabis. The drug is one of the most commonly used drugs in the world. Only substances like caffeine, nicotine and alcohol are used more (â€Å"Marijuana† 1). In the U. S. where some use it to feel â€Å"high† or get an escape from reality. The drug is referred to in many ways; weed, grass, pot, and or reefer are some common names used to describe the drug (â€Å"Marijuana† 1). Like mostRead MoreShould Marijuana Be Legalized?1489 Words   |  6 Pagescannabis plant or marijuana is intended for use of a psychoactive drug or medicine. It is used for recreational or medical uses. In some religions, marijuana is predominantly used for spiritual purposes. Cannabis is indigenous to central and south Asia. Cannabis has been scientifically proven that you can not die from smoking marijuana. Marijuana should be legalized to help people with medical benefits, econo mic benefits, and criminal benefits. In eight states, marijuana was legalized for recreationalRead MoreShould Marijuana Be Legalized?1245 Words   |  5 PagesMarijuana is a highly debatable topic that is rapidly gaining attention in society today.   Legalizing marijuana can benefit the economy of this nation through the creation of jobs, increased tax revenue, and a decrease in taxpayer money spent on law enforcement.   Ã‚  Many people would outlaw alcohol, cigarettes, fast food, gambling, and tanning beds because of the harmful effects they have on members of a society, but this is the United States of America; the land of the free and we should give peopleRead MoreShould Marijuana Be Legalized?1010 Words   |  5 PagesThe legalization of marijuana became a heated political subject in the last few years. Twenty-one states in America have legalized medical marijuana. Colorado and Washington are the only states where marijuana can be purchased recreationally. Marijuana is the high THC level part of the cannabis plant, which gives users the â€Å"high† feeling. There is ample evidence that supports the argument that marijuana is beneficial. The government should legalize marijuana recreationally for three main reasonsRead MoreShould Marijuana Be Legalized?1350 Words   |  6 Pagespolitics in the past decade would have to be the legalization of marijuana. The sale and production of marijuana have been legalized for medicinal uses in over twenty states and has been legalized for recreational uses in seven states. Despite the ongoing support for marijuana, it has yet to be fully legalized in the federal level due to cultural bias against â€Å"pot† smoking and the focus over its negative effects. However, legalizing marijuana has been proven to decrease the rate of incrimination in AmericaRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and medicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRead MoreShould Marijuana Be Legalized? Essay1457 Words   |  6 PagesSHOULD MARIJUANA BE LEGALIZED? Marijuana is a drug that has sparked much controversy over the past decade as to whether or not it should be legalized. People once thought of marijuana as a bad, mind-altering drug which changes a person’s personality which can lead to crime and violence through selling and buying it. In the past, the majority of citizens believed that marijuana is a harmful drug that should be kept off the market and out of the hands of the public. However, a recent study conductedRead MoreShould Marijuana Be Legalized?1596 Words   |  7 Pages But what needs to be known before a user can safely and completely make the decision if trying Marijuana is a good idea? Many do not want the drug to be legalized because they claim that Cannabis is a â€Å"gateway drug†, meaning it will cause people to try harder drugs once their body builds up a resistance to Marijuana, because a stronger drug will be needed to reach a high state. This argument is often falsely related to the medical si de of the debate over legalization. It is claimed that this wouldRead MoreShould Marijuana Be Legalized?985 Words   |  4 PagesLegalize Marijuana Despite what people believe about marijuana, it hasn’t once proved to be the cause of any real issue. It makes you wonder what the reason as to why there is a war on drugs. Why is marijuana the main concern? Since the time that alcohol and tobacco became legal, people wonder why marijuana isn’t legal yet. The fact that marijuana is illegal is mainly caused by the amount of money, jobs, and pride invested in the drug war. Once the government starts anything, they stick to it. At

The Deutsch And Krauss Interpersonal Bargaining Experiment

The Deutsch and Krauss Interpersonal Bargaining experiment was performed by Morton Deutsch and Robert Krauss in 1960 and 1962 to study the theory of communication and cooperation and also trust and suspicion. Deutsch and Krauss were both professors in the psychology department of Columbia University. The experimenters came up with a hypothesis, designed their experiment to study the subject, and generated results. Deutsch and Krauss came up with two hypothesis. In their research paper they list them as follows: â€Å"1. Bargainers are more likely to reach an agreement, the stronger are their cooperative interests in comparison with their competitive interests. 2. Bargainers are more likely to reach an agreement, the more resources they†¦show more content†¦At the beginning of the trial, the subjects were told to only worry about their own gain. When the subjects ran into each other, a variety of different choices could be made from that point which is what Deutsch and Krauss were studying. Each pair of subjects were put into three different conditions that contained twenty trials. There was a no threat condition, a one way threat conditions, and a two way threat condition. In the end, Deutsch and Krauss concluded that in the no threat condition, subjects found it fairly easy to compromise, In the one way threat condition, the subjects found it difficult to come to a decision, and in the two way threat condition, it was extremely difficult for the subjects to come to an agreement. With this information, you can realize that if there is a big difference in what and the other person are trying to accommodate for, it will take longer for you and this person to come to an agreement. Agreements are much easier to reach in conditions where nobody is threatening each other, more difficult to reach when one person is using threats, and extremely difficult to arrive at when both people are using threats to achieve their goals. If you ever arrive at a moment where you want something and somebody else wants something, but you have to get through each other to reach it, the use of threats within your disagreement is very unlikely to help the situation in any way and usually makes it more difficult

Willy Loman And The American Dream - 1968 Words

A child develops its ideas and behaviors dependent on its environment and the people that surround it. Ideas that can have many different meanings based on the person, such as the American Dream, can lead children into a life of confusion, since they dont know which meaning to stick to. Such is the case even for adults who, for example, dont know which definition of success and the American Dream is the best for them personally. People can lose themselves and what they believe in if they get lost in all of the possibilities of success, and end up as empty shells that never achieved anything. As if in warning, Arthur Millers play, Death of a Salesman, depicts many realizations of the American Dream through its characters, and documents†¦show more content†¦In essence, Willy is constantly trying to find himself in his success, and since he has none, he degrades into his troubled psychological state. Eventually he deludes himself into thinking that by committing suicide, Willy can provide his son with life insurance money so Biff can become successful instead of him. Willy is like his father in the sense that in the end, they both fail their sons Willys father was one version of an American Dream success, and Willy is enamored by it, to the point of dismissing the fact that his father abandoned his family to make it big on the Alaskan Frontier. According to Daniel Thomià ¨res, American society confronts Willy Loman with three dreams which are represented by three different characters in his mind(which he says are Ben, Dave Singleman, and Bernard) but in fact, Willys father represents a fourth wild American Dream where a man uses his hands to craft his way into success and prominence (Thomià ¨res, par. 3). In the scene where his brother, Ben, comes to visit Willy for the first time, Willy says, Please tell about Dad. I want my boys to hear. I want them to know the kind of stock they spring from. All I remember is a man with a big beard, and I was in Mamma’s lap, sitting around a fire, and some kind of high music(Miller 33; Act 1). Willy has idealized his fathers image, and even wants his own boys to know the legacy. B en replies that their father was a wild man who took their family from the East coast through manyShow MoreRelatedWilly Loman : the Tragedy of the American Dream2717 Words   |  11 PagesWilly Loman : The Tragedy of the American Dream Prosperity, job security, hard work and family union are some of the concepts that involve the American Dream, generally speaking. Some people think this dream is something automatically granted; or in contrast, as in the story Death of a Salesman written by Arthur Miller, as something that has to be achieved in order to be successful in life. The play takes issues with those in America who place too much stress on material gain, instead ofRead MoreWilly Loman And The American Dream Analysis1075 Words   |  5 PagesHappiness in the American Dream In Arthur Miller’s play, Death of a Salesman, Willy Lomans pursuit of the American Dream is characterized by his selfishness, demonstrating how the American Dream can subtly turn into the American Nightmare. However, Willy’s role is quite important because he often led to failure through the creation of the American Dream and the real world. To fully understand the storyline of Willy Loman in Death of a Salesman, one must evaluate each member of the Loman family. TheRead MoreAnalysis Of Willy Loman And The American Dream1553 Words   |  7 PagesIn one of Arthur Miller’s play, â€Å"Death of a Salesman† written in 1949; it uncovers the betrayal of the American Dream. Willy Loman, one of the characters in â€Å"Death of a Salesman† who believes that finding success is very easy, but in reality’s he only finds his success in own imagination. In Act one of the play, Willy Loman stated â€Å"Bigger than Uncle Charley! Because Uncle Charley is not †¦ Liked. He’s Liked, but not well Liked (p21).† This quote expresses that being liked is not the key to successRead MoreWilly Loman and the American Dream Essay1986 Words   |  8 Pages​Willy Loman, in the play Death of a salesman, believes that being physically attractive and well liked by people, are the only necessary ingredients to attain the American dream. Willy works his entire adult life trying to become an astounding salesman, such as Dave Singleman. In Willy’s mind, Dave is the epitome of a successful salesman and â€Å"thus, the dream has shaped in Willy’s mind. All his life has been spent trying to imitate this person† (Danqing 27), until he finally realizes that his hardRead MoreThe American Dream Destroyed Willy Loman and the Great Gatsby1894 Words   |  8 PagesEveryone has a dream of their desired future, they dream of the one thing that makes them happy that they do not have now. In Fitzgerald’s The Great Gatsby and Miller’s Death of a Salesman, Willy Loman and Gatsby are characters dominated by an American dream that destroyed them. Their dream comes from a fantasy past. These dreams were made outside from who they truly are. Gatsby tried to repeat his past, while Willy attempted to create a new past. The lack of control over their goals and dreams lead toRead More Willy Loman, Jay Gatsby, and the Pursuit of the American Dream798 Words   |  4 PagesWilly Loman, Jay Gatsby, and the Pursuit of the American Dream Scott Fitzgerald, author of The Great Gatsby, and Arthur Miller, author of Death of a Salesman, both tell the stories of men in the costly pursuit of the American dream. As a result of several conflicts, both external and internal, both characters experience an extinction of the one thing that they have set their sights on.... The American Dream. Jay Gatsby, a mysterious, young and very wealthyRead MoreWilly Loman, Jay Gatsby, and the American Dream Essay736 Words   |  3 PagesGatsby and Loman My own life’s dream is to have a career in which I can surround myself in music. I will not let anything stand between my dream and I; however, I will never allow my dream to come between myself and my loved ones, or my reality. Many have already fallen victim to the pursuit of the American Dream – a fantastic projection of life that varies based upon its dreamer. However, the road to the American Dream, if followed blindly, can lead to nothing more than a dead end. In The GreatRead MoreEssay about The American Dream in Death of a Salesman1371 Words   |  6 Pagesof American life and consumerism. It relates the story of a common man who portrays this lifestyle. Other issues explored in the play include: materialism, procrastination and alienation. The play was set in 1948, in a time where The American Dream was highly regarded, despite the Depression. The American Dream was a belief that emerged in the later half of the nineteenth century, that if you work hard you w ill achieve success and prosperity. The American Dream affects our view of Willy Loman asRead MoreThe American Dream Essay1565 Words   |  7 Pagesher tough times and sticking to it and working hard after moving to America. This phenomenon is called the American Dream. Being called this due to the freedom of opportunity for prosperity and success, the American Dream is considered to be full of happiness, love, laughter, and anything one could ever hope for in life. In James Adams’s book The Epic of America, he describes the American Dream as a vision of a better, deeper, richer life for every individual, regardless of the position in societyRead MoreWilly And The American Dream1273 Words   |  6 PagesWilly and the â€Å"American Dream† Willy Loman is a traditional man who exemplifies the traditional American values. Willy Loman has reached the old in which he cannot continue fighting for success as a traveling salesman. Confronted with termination of his job as a salesman, Willy began to have flash backs of his past life. At this important part Willy’s presence of his older son Biff has returned home for a visit, and Willy’s old desire for his son to be a traditional success in life is renewed.

Ratio annlysis Free Essays

Current ratio is always larger than quick ratio, it may because that inventory is overstated. Inventory turnover ratio has a relatively slight rise , it also can be an indicator for the overstated inventory. As per the current ratio, overstating inventory allows Santa to avoid booking expenses and reduces the cost of goods sold. We will write a custom essay sample on Ratio annlysis or any similar topic only for you Order Now It could also indicate obsolete stock problems. Ratio Explanation Account Key assertion The change in current ratio compared with the previous year, supports the idea that inventory could be overstated. As a decrease in inventory lead to a decrease in gross margin, the auditor would be concerned that inventory is overstated. Inventory Existence Overstating inventory allows Santa to avoid booking an expense now and also rates a larger asset base. By overstating inventory. Management can reduce the cost of good sale. In order to overstate inventory, management may book sales for inventory that does not exist or miscalculate costs . Days in inventory The increase in days in inventory inventory Existence and valuation As per the current ratio, overstating allows management to avoid booking expenses and reduces the cost of goods sold, it could also indicate obsolete stock problems. How to cite Ratio annlysis, Papers

Discretionary Accounting and Predictive Ability †MyAssignmenthelp

Question: Discuss about the Discretionary Accounting and Predictive Ability. Answer: Introduction: Cash flows have been a tremendously important component of accounting since the beginning of utilization of the particular subject. The capability of a company to generate revenues in the form of cash flows is a major factor in the decision making process of a particular stakeholder. A particular stakeholder or investor comes to know about the future proceedings of business of a particular company or the liquidity position and future in terms of revenue generation of a particular company by the forecasts of future cash flows. The Australian Accounting Standards Board (AASB) has mentioned in its accounting disclosures that it is very important for an entity to prepare cash flows as because it will help the particular entity as well as the investors to take economic decisions and will result in a clear and concise financial reporting (Bodie, Z., 2013). The method of cash flow is essentially based upon the idea that every event or transaction that takes place in a particular venture wil l be recorded at the exact time of their occurrence and then divided into different heads like investing activities and operating activities and financing activities (Hales and Orpurt 2012). Many experts are of the opinion that cash flow is the primary tool in the hands of accounting earning. But this is not completely supported by all as some experts are of the opinion that accounting accruals should never be used as a measuring tool of the performance of the company (Allen, Larson and Sloan 2013). They are primarily of the view that the cash flow system which technically identifies and puts forward the components of earnings involve a certain level of subjectivity which may be exploited by the managers in the form of discretionary accruals and give the managers a chance to gain personally at the expense of the company (Ball, Kothari and Nikolaev 2013). Therefore the issue that persists is the identification of the component that is most effective in estimating the accounting earnings or cash flows. Though some experts are of the opinion that both accounting earning and cash flows have the capacity to measure the future inflow of cash, others have either chosen cash flow or accounting earning as the right tool. The objective of this research proposal is to determine whether operating cash flows or accounting earning should be utilized in order to measure the future cash flows (Farshadfar and Monem 2013). (Badertscher, Collins and Lys 2012) are of the belief that cash flow from operating activities guarantees a better financial performance than the net profit incurred by a particular company. This is because of the fact that a cash flow from operating activities is less exposed to distorted handling than the net revenue generated by a particular company. (Farshadfar and Monem 2013) has also revealed that using the cash flows from operating activities has not only given a clearer picture as to what will be the estimate of future cash flows but also has reduced the chances to manipulate the earnings of a particular firm by its managers. This is because managers using cash flows from operating activities not only use them in order to hold back the investors but also to display the cash flow related to accruals which minimize the chances of exploitation or manipulation. (Call, Chen and Tong 2013) state that cash flows are mainly preferred by the CEOs. This is because of the fact that the positive results that are carried by a cash flow help to cover the negative results that are forecasted by the accounting earnings. Moreover when the case is such that the accounting earnings portrays a positive result then the cash flows are used to prove the credibility of such forecasts and lastly when the company runs through a growth phase in order to prove its economic viability cash flows are used. (Mohanram 2014) in his paper is also of the opinion that when financial analysts disclose accounting earnings along with cash flows, the accruals are exposed which reduce the chances of mispricing. (Goodman et al., 2013) in his paper has also observed that when accounting earnings are forecasted along with the cash flows from operating activities, the calculations seem to be more accurate by the financial analysts. The paper focuses on bringing forward a brand new approach to measure the nature of accounting results and accruals. This method is based upon the principle that high ac curacy in measuring accruals which needs a great degree of balance. However, the inaccuracy that may be committed increase the chance of manipulation. The results of the study display that the variations or differences in rotating funds are not positively related to cash flows from operating activities, and positively related to the cash flows from operating activities of the past and future. While estimating the returns of a particular company, both accounting earning and cash flow from operating activities are important. Cash flows from operating activities as recommended by the vast literature van be separately utilized in order to measure the financial position of a particular company because of the fact that it not only minimizes the chances of mispricing but also makes the statements of accounting earning more accurate. Therefore the following hypothesis is suggested. The ability of earnings to predict future operating cash flows is higher than the ability of past operating cash flows. Research Methodology The research methodology that is used in this particular research is survey. A number of companies are taken as samples in the research. Interviews of different CEOs are done in order to know their opinions as to whether the cash flow or accounting earning which is the more viable method for estimating the financial position or the financial condition of the company. A number of journals have also been considered for the purpose of the research. Several experts and financial analysts have also been interviewed in order to complete the research of the proposal. Referencing Badertscher, B.A., Collins, D.W. and Lys, T.Z., 2012. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, 53(1), pp.330-352. Farshadfar, S. and Monem, R., 2013. Further evidence on the usefulness of direct method cash flow components for forecasting future cash flows. The international journal of accounting, 48(1), pp.111-133. Call, A.C., Chen, S. and Tong, Y.H., 2013. Are analysts' cash flow forecasts nave extensions of their own earnings forecasts?. Contemporary Accounting Research, 30(2), pp.438-465. Mohanram, P.S., 2014. Analysts' cash flow forecasts and the decline of the accruals anomaly. Contemporary Accounting Research, 31(4), pp.1143-1170. Goodman, T.H., Neamtiu, M., Shroff, N. and White, H.D., 2013. Management forecast quality and capital investment decisions. Bodie, Z., 2013. Investments. McGraw-Hill. Ball, R., Kothari, S.P. and Nikolaev, V.V., 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), pp.1071-1097. Farshadfar, S. and Monem, R., 2013. The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re?examination and extension. Accounting Finance, 53(4), pp.1061-1082. Hales, J. and Orpurt, S.F., 2012. A review of academic research on the reporting of cash flows from operations. Allen, E.J., Larson, C.R. and Sloan, R.G., 2013. Accrual reversals, earnings and stock returns. Journal of Accounting and Economics, 56(1), pp.113-129.