Oil and Gas Accounting Essay Example for Free

Oil and Gas Accounting Essay If operation is conducted under Lease or concession agreement, it is unlikely that the contract would contain provisions that would permit cost recovery of these costs If the operation is conducted under a psc or risk service agreement, the contractor may be permitted to recover GG related expenditures incurred after license acquisition and possibly GG costs incurred before license acquisition Support equipment and facilities Cost of acquiring support equipment and facilities should be capitalized Any related depreciation or operating costs become an exploration, development or production cost, as appropriate. Entries: Db GG expense –depreciation Cr Accumulated Depreciation Db GG expense-operating costs Cr Cash Reprocessing Seismic How to account for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for oil then it should be accounted for according to SE provisions regarding prospecting and nondrilling exploration costs. If the purpose is to determine how best to develop the reserves in the field, then they should be capitalized as development costs. License acquisition costs Costs of evaluating business environment, signature bonus, negotiating, etc should be capitalized Entry: Db Intangible assets-unproved property Cr Cash Development and production bonuses If the payment is actually a deferred signing bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations are apparently proceeding to the development phase. Entries: To record signature bonus: Db Intangible Assets – unproved property Cr Cash To transfer unproved property costs to proved due to commercial discovery: Db Proved property Cr unproved property To record accrual of production bonus: Proved property Cr production bonus payable To record payment of production bonus: Db Production bonus payable Cr Cash Internal costs relating to acquisition Can allocate capitalized costs to individual licenses acquired, on an acreage basis or an a potential licenses basis Costs of carrying and retaining unproved properties Costs relating to maintaining unproved properties be charged to expense as incurred Ex: delay rentals paid on lease mineral properties until specified work is commenced, property taxes, accounting costs, legal costs Impairment of unproved property Impairment has occurred if there is some indication that the capitalized cost of an unproved property is greater than the future economic benefits expected to be derived from the property. Under SE, loss should be realized. Negative GG data and dry holes would typically suggest that part of the property’s historical cost has expired and impairment should be recognized Db Impairment expense Cr Allowance for impairment FASB permits impairment of individually insignificant properties on a group basis. Apply the impairment percentage to the total cost of the group of individually insignificant unproved properties. This determines the desired balance in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense. Entry: Impairment Expense Cr Allowance for impairment, group basis Abandonment of unproved property Full abandonment: When an individually significant license area is abandoned, its net capitalized acquisition costs should be charged to surrender and abandonment expense Ex: Db Surrender and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Cr unproved property Partial Abandonment or Relinquishments If the partial abandonment reflects a diminishment in the company’s assessment of the future economic benefit of the property, then the entire  property should be assessed for additional impairment. Unproved property classification An unproved property should be reclassified to a proved property status if and when commercial reserves are discovered on the property. Ex: Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Cr In tangible assets- unproved property Sales of unproved property If the property was individually significant, a gain or loss should be recognized on the sale. Ex: Db Cash (sale price) Db allowance for impairment (balance) Db/Cr(gain or loss) Cr unproved property If the property was individually insignificant, a gain should be recognized only if the selling price exceeds the original cost of the property. Loss recognition is not allowed. CHAPTER 5 Accounting for Exploratory Drilling and Appraisal Costs Under SE, general nondrilling exploratory costs are to be charged to expense as incurred; exploratory drilling type costs are initially capitalized. Exploratory Well- well drilled to find and produce oil or gas in an unproved area to find a new reservoir in a another reservoir or to extend a known reservoir. Stratigraphic test well- drilling effort to obtain information pertaining to a specific geological condition. â€Å"Exploratory type† if drilled in a proved area, â€Å"development type† if drilled in a proved area. Exploration well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costs Separate intangible drilling costs (IDC) from equipment costs. IDC deducted in year incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Targeted Depth When evaluating after drilling : if commercial reserves have been discovered, the drilling in progress account balances are transferred to another type of  asset account that will be subject to depreciation The first successful exploratory well’s cost will be reclassified from an unproved to a proved property account If well is unsuccessful, plug and abandon hole and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value must be written off. Capitalized GG SE- GG costs are to be charged to expense as incurred. Current methods may capitalize 3D and 4D seismic methods used to determine drill sites. Time Limit on exploration and evaluation or appraisal costs In order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory wwell has found oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to justify its completion and 2. Drilling of the additional wells is under way or planned for the near future All other wells, sshall not be carried as an asset for more than one year following completion of drilling Post-balance Sheet Period GAAP provisions that relate to information about conditions that existed at the balance sheet date or that became known after the end of the period but before the financial statements are issued. If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an exploratory well are typically reclassified as dry hole expense or as wells and related equipment Cost approval, budget and monitoring AFE- Authorization for expenditure CHAPTER 6 Drilling And Development Costs- US SE Development costs- costs incurred to obtain access to proved reserves and to  provide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs incurred to: Gain access to and prepare well locations for drilling, including surveying, draining, road building, etc Drill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systems Development well- well drilled within the proved area of an oil or gas reservoir to the depth of a stratigraphic horizon known to be productive Service well- completed for the purpose of supporting production in an existing field. Development type stratigraphic well- stratigraphic test well drilled in a proved area Capitalization of Development-Related GG Exploration Costs Requires capitalization of GG in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If 3d seismic is being used to study the reservoir and perhaps where addition development wells should be drilled, theoretically the cost should be capitalized to the field as development cost. Overhead As a general rule, all GA is expensed, however where the company has a defined method for allocation is permitted to capitalize these costs as part of development Capitalization of Depreciation of Equip and Facilities Depending on nature, costs can be expensed or capitalized Capitalization of Financing Costs â€Å"Capitalization of Interest† requires that a portion of interest costs incurred during the construction phase of assets should be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets: 1. Assets that are constructed or otherwise produced for an enterprise’s own use 2. Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capitalize- the portion of  interest costs incurred during the period when the asset is being constructed that could have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met: Expenditures for asset have been made Activities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurred Once production begins- depreciate capitalized costs Sole Risk or Carried Interests If an asset requires a period of time in which to carry out the activities necessary to bring it to that condition and location, the interest cost incurred during that period as a result of expenditures for the asset is a part of the historical cost of acquiring the asset. â€Å" CHAPTER 9 Production Costs Costs of labor to operate the wells and related equipment and facilities Repairs and maintenance Materials, supplies, and fuel consumed and services utilized in operating the wells and related equipment and facilities Property taxes and insurance applicable to proved properties and wells and related equipment and facilities Severance taxes Depreciation, depletion and amortization Accounting for Production Costs All costs relating to production activities, including workover costs incurred solely to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred. An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompletions- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a currently or previously producing formation or zone should be treated as an expense since the purpose is to restore  production without an increase in commercial reserves If the objective is to develop reserves in a new formation or find new reserves, the activity would be new drilling. (drilling costs could be exploratory or development rather than production) Costs should then be capita lized or expensed depending on SE or FC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production 1 Barrel = 42 gallons of oil at 60 degrees F API gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BSW- basic sediments and water Disposition: outright sales, direct supply, indirect supply, exchanges, fraccers, or oil used in operations Gas measurement Measurement in mcf is affected by temperature., pressure, compressibility, gravity etc Standard pressure is 14.73 pounds per square inch at 60 degrees Fahrenheit Pre Acquisition Acquisition Exploratory Development Production List the four Oil Gas Agreements used on a worldwide basis and describe each one. 1. US Domestic lease agreement- an oil and gas lease grants to the oil and gas company the right and obligation to operate a property. This includes the right to explore for, develop and produce oil and gas from the property and also obligates the company to pay all costs. (Company is a working interest owner). All costs, all risk. Payment of a signature bonus to mineral rights owner or a royalty. 2. Concession agreement- encountered in operations outside the united states where the mineral rights owner is the local government. Sometimes the government is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in developing. 3. Risk service agreement- oil companies erform workovers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownership of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recovered through payment of operating and capital fees. Government may participate in  operations as a working interest owner. 4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs. Company required to spend a predetermined amount of money, which is recoverable from future production. 2.) Describe the life cycle (Phases) of an Oil Gas Project. Include the Accounting Treatment (ie. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively large areas before acquisition of petroleum rights. Analyzing GG data. Successful Efforts (SE) Method The Financial Accounting Standards Board (FASB) has issued FASB Statement No. 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves. Costs which are attributable to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost center for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows: 1. Acquisition Costs: They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same way except the cost cannot be partially written off as an impairment expense. The property must be abandoned before any cost may be written off. 2. Exploration Costs: They are recorded in two different ways, depending upon the type of costs incurred. a. Nondrilling Costs: Examples of these type of costs are geological and geophysical (G G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costs  are expensed as they are incurred. For tax purposes, nondrilling costs are capitalized to the applicable property. b. Drilling Costs: They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area. A developmental well is a well drilled to produce from a proven reservoir. 1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities. 2) The costs incurred in drilling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled. The costs associated with tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are eligible for treatment as deductible IDC. Tax depreciation methods usually allow for a more accelerated rate of depreciation than book or financial depreciation. Also, book depreciation will be computed on 1-10the developmental dry holes and IDC which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation. 3. Production Costs: These costs are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that many taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as production costs. Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion: This usually requires an M-1 adjustment. Although the cost depletion formula is the same for book and tax purposes, the amount for the basis used in the computation of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a larger  percentage depletion deduction Full Cost Method Under the FC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost center are capitalized. Geological and geophysical (G G) studies, successful and unsuccessful, are capitalized for book and financial purposes. For tax purposes, successful G G costs are capitalized and unsuccessful G G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G G costs expensed. Delay rental costs are capitalized for book and financial purposes. Exploratory dry hole costs are capitalized for book and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to expense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes. For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 adjustment is required only when an abandonment is claimed for tax purposes. General and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. Depletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even where cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion allowable will vary.

Prime TV, New Zealand Strategies for Customer Attention

Prime TV, New Zealand Strategies for Customer Attention introduction to media studies PART 1 Introduction Prime TV is one of the oldest news channels in New Zealand that has managed to gain a large customer share in the market. A lot of people get information and entertainment from this channels and the most important fact is that it has become so popular that today it is the â€Å"word of mouth† in the whole world. The following paper explains the strategies used by Prime to grab and retain customer attention. Question 1: The introductory title, music, graphics and images of the news are all designed in such a way that they tend to grasp the attention of the users. A strategy used by Prime to do this is to portray real pictures or real life experiences of people. This means that Prime is always interested in hearing from people what they saw or what they felt about a particular instance and then portraying the same thing to other users. Similarly, with regards to the graphics and visionary effects created by Prime, it is clearly visible that they are distinctive and attracting so that they can convince people to watch them. This holds true for all sorts of dramas, news, reality shows and other sport related programs. The example shows the use of distinctive graphics, catchy colors and striking illustration to grab viewer’s attention. Question 2: The number, appearance and style of the presenters are also designed in a unique way. Apart from the graphical and visual effects of news, Prime has also focused on the efficient way in which the presenters deliver those news to the users. The style, appearance and number of the presenters portraying the news have been designed in such a way that could give more authenticity, credibility and reliability to the news. This makes Prime more prominent than other similar channels in the same capacity. The major presenters are Eric Young, Alistair Wilkinson and Charlotte Bellis. All of them are from highly professional journalism backgrounds and then expression, their style of speaking, their postures, their gestures and their tone are all good enough to convince people to watch the news. Thus, it can be said that the strength of Prime is multidimensional. On the one hand, the news are designed in a perfect way to capture attention and on the other hand, the presenters have an excellent tone and expression. Both of these factors collectively add to the success of Prime and maintain its strong position among other competitor TV channels. Question 3: The language, vocabulary and general discourse used to describe various news events is highly distinguishable and unique. The headlines of the news are written in such a way that they grab reader’s attention instead of describing a general abstract which is already known to the public. This can be illustrated by using an example of news from TV3: â€Å"Silent Leadership channel coming up† This news creates some sort of curiosity and suspense among the readers and convinces them to click on and read the actual news. In the original description, TV 3 has used highly professional vocabulary and expression to portray what is expected to be the future of leadership. For example: the author of the news says that the aim is to change the present attitudes towards those people who are hearing impaired. After describing why it needs to be done, the news promoted a general discourse in such a way that by the end of this news description, the reader is convinced to change his mind towards charity. This means that the TV 3 or Prime news are designed in such a way that they become different and catchy in the beginning and descriptive and convincing in the end. Question 4: Sometimes, the viewers agree to the assumptions made by the news programs and thus, it can be said that these news programs are quite convincing for the people. An important factor that is used to convince people is appeals. There can be appeals to logic, appeals to character, and appeals to reasoning, emotions and so on and so forth. The examples of Prime show that in news related to sports and entertainment, usually the appeal to characters is used. This is done by giving description about some famous sportsman, some celebrity and so on. In the example related to leadership described in the above question, emotional appeal has been used by the news makers. The news describes that hearing loss is becoming quite common in New Zealand particularly in workplaces. The description of news tells about preventive measures to control this hearing loss by describing what would happen if precautionary measures are not taken. Thus, we can say that hearing is important for every person and hearing loss is a big disease and problem. Therefore; this news has targeted at people through using an emotional appeal which means that Prime and TV 3 are using appeals as a strong tool to convince people in certain direction. Thus, the above analysis indicates how Prime has maintained its strong position by gaining attention from a large number of customers in the market. Part 2 Campbell live is a New Zealand current affairs TV program which involves series of 30 minutes each. These short news programs are shown at 7p.m from Monday to Friday and their host is John Campbell. These documentaries follow a typical pattern or sequence of stories and discussions that are shown to the people. The prominent feature is that the host as well as other presenters make use of their efficient personal style and tone to make this show a great success. Some of the major presenters are Auckland, Jendy Harper, Dan Parker, Rebecca Wright and so on. Firstly, the topics selected for this show are different and attractive for the customers. After this, these topics are discussed and explored in such a way that they could provide maximum information and critical analysis to the people. The host himself adds to the credibility of the show. His style, tone and expression are such that he grabs attention of his viewers through discussion. His basic quality is that he promotes a healthy discussion and discourse among the competitors involved. Interaction is the best way to encourage discussion among the people. Thus, it can be said that by promoting interaction, John Campbell has made his program very popular and attractive for his viewers. Another important aspect is the structure of 30 minute program. From beginning to end, the whole program is designed in such a way that there exists a proper flow of information in the discussion. This structure is efficient in a single program as well as in the whole series from Monday to Friday 7 p.m. The Campbell Live consists of national as well international news. From a diverse range of topics for example: recorded stories, interviews, news material, events and happenings, current affairs and so on. Thus, it can be said that all of these factors collectively contribute towards the success of the program. This impact can be proved by exploring the following example: What does the future hold for legal highs? This show was displayed on the Campbell series of 28th April, 2014 which explains the impact of synthetic cannabis on the lives of people. This case study shows that the host as well as the presenters focused on communities and people throughout the country. The discussion showed that Campbell had travelled across the country to illustrate the examples he described in his show. The other presenters also gave their viewpoints on the subject in a proper sequence. Thus, it can be said that the narrative of this cases study was structured in a highly interactional way. This was not a one sided story rather an effort had been made to describe both sides of the story. It explains the impact on community as well as their reaction. Conclusion Thus, the above mentioned analysis indicates that Prime TV and News 3 have been highly focused in terms of their structure, style and portrayal of news. The use of strategies have been deployed according to the need and type of the news being described. Moreover, by using the case study example from Campbell Live, the paper also showed the role of presenters in the delivery of these news programs. Hence, it can be concluded that the way news is structured can play an important part in shaping the opinions and views of the people and society at large.

Point Of View In Grendel And Beowulf Essay -- Epic of Beowulf Essays

Contrasting points of view in Grendel and Beowulf significantly alter the reader’s perception of religion, good and evil, and the character Grendel. John Gardner’s book, Grendel, is written in first person. The book translated by Burton Raffel, Beowulf, is written in third person. Good and evil is one of the main conflicts in the poem Beowulf. How is Grendel affected by the concepts of good and evil? Grendel is an alienated individual who just wants to be a part of something. His desire to fit in causes him to do evil things. Grendel is fascinated by the Shaper’s poetry. He often returns to the mead hall to listen to it. One night while he is listening, he hears the story of Cain and Abel, including the Danes explanation of Grendel. His reaction to this leads to one of his most dramatic emotional reactions: â€Å"I believed him. Such was the power of the Shaper’s harp! Stood wriggling my face, letting tears down my nose, grinding my fists into my elbow the corpse of the proof that both of us ere cursed, or neither, that the brothers had never lived, nor the god who judged them. ‘Waaa!’ I bawled. ‘Oh what a conversion’†(Gardner 51)! Grendel then cries for mercy from the Danes. He wants their forgiveness as well as unification with them, which represents the good in him. The Danes reject him by confusing his outburst of sorrow as an attack. After visiting with a dragon who tells Grendel a fictional version of the Shaper’s tale, Grendel continues to believe the Shaper’s story. He searches for the goodness in human beings, which was mentioned in the story. He eats people only because it provides a place for him in society, even if it is a negative position (The Two Faces of Grendel, 2). Good and evil is one of the main conflicts in the poem Beowulf, and ultimately both wipe each other out. Good, is portrayed by God, and evil seems to be what fate has in store for the hero. Beowulf occasionally talks to God and asks God to give him strength before the battle and to give him the valor he needs to overcome his enemy. Evil seems to always get the bad side of things since it always gets conquered by God’s good side. Even though this is true, evil lives the high life for a long time. Grendel, Beowulf’s first opponent, killed thousands and thousands of men before he met his match. Evil comes from the monsters. They attack the good side by killing innocent men because they ... ...rs have a sense of alienation and just want to fit in. The point of view of the book Grendel allows the reader to see another side of Grendel. In Beowulf, Grendel is viewed as the antagonist and the evil villain. Grendel is both feared and hated in Beowulf. Upon reading Beowulf, the reader discovers Grendel as seen through the eyes of his terrified victims. King Hrothgar, leader of the Danes, fears his visits: â€Å"The renowned ruler, the prince of long famous, sat empty of joy; strong in might, he suffered, sorrowed for his men when they saw the track of the hateful monster, the evil spirit.† Hrothgar would dread the fatal nights when Grendel would dine on human flesh. The ruler understands that Grendel attacks his men out of spite and jealousy (The Two Faces of Grendel, 1). In reading Grendel and Beowulf, one can find many similarities in the way the events occur in the books, however because of contrasting points of view, the reader gets insight on the entire picture from two different sides. This allows the reader to better understand each book and its contents, such as their beliefs and the concept of good and evil, and acknowledge the ways the character Grendel can be described. Point Of View In Grendel And Beowulf Essay -- Epic of Beowulf Essays Contrasting points of view in Grendel and Beowulf significantly alter the reader’s perception of religion, good and evil, and the character Grendel. John Gardner’s book, Grendel, is written in first person. The book translated by Burton Raffel, Beowulf, is written in third person. Good and evil is one of the main conflicts in the poem Beowulf. How is Grendel affected by the concepts of good and evil? Grendel is an alienated individual who just wants to be a part of something. His desire to fit in causes him to do evil things. Grendel is fascinated by the Shaper’s poetry. He often returns to the mead hall to listen to it. One night while he is listening, he hears the story of Cain and Abel, including the Danes explanation of Grendel. His reaction to this leads to one of his most dramatic emotional reactions: â€Å"I believed him. Such was the power of the Shaper’s harp! Stood wriggling my face, letting tears down my nose, grinding my fists into my elbow the corpse of the proof that both of us ere cursed, or neither, that the brothers had never lived, nor the god who judged them. ‘Waaa!’ I bawled. ‘Oh what a conversion’†(Gardner 51)! Grendel then cries for mercy from the Danes. He wants their forgiveness as well as unification with them, which represents the good in him. The Danes reject him by confusing his outburst of sorrow as an attack. After visiting with a dragon who tells Grendel a fictional version of the Shaper’s tale, Grendel continues to believe the Shaper’s story. He searches for the goodness in human beings, which was mentioned in the story. He eats people only because it provides a place for him in society, even if it is a negative position (The Two Faces of Grendel, 2). Good and evil is one of the main conflicts in the poem Beowulf, and ultimately both wipe each other out. Good, is portrayed by God, and evil seems to be what fate has in store for the hero. Beowulf occasionally talks to God and asks God to give him strength before the battle and to give him the valor he needs to overcome his enemy. Evil seems to always get the bad side of things since it always gets conquered by God’s good side. Even though this is true, evil lives the high life for a long time. Grendel, Beowulf’s first opponent, killed thousands and thousands of men before he met his match. Evil comes from the monsters. They attack the good side by killing innocent men because they ... ...rs have a sense of alienation and just want to fit in. The point of view of the book Grendel allows the reader to see another side of Grendel. In Beowulf, Grendel is viewed as the antagonist and the evil villain. Grendel is both feared and hated in Beowulf. Upon reading Beowulf, the reader discovers Grendel as seen through the eyes of his terrified victims. King Hrothgar, leader of the Danes, fears his visits: â€Å"The renowned ruler, the prince of long famous, sat empty of joy; strong in might, he suffered, sorrowed for his men when they saw the track of the hateful monster, the evil spirit.† Hrothgar would dread the fatal nights when Grendel would dine on human flesh. The ruler understands that Grendel attacks his men out of spite and jealousy (The Two Faces of Grendel, 1). In reading Grendel and Beowulf, one can find many similarities in the way the events occur in the books, however because of contrasting points of view, the reader gets insight on the entire picture from two different sides. This allows the reader to better understand each book and its contents, such as their beliefs and the concept of good and evil, and acknowledge the ways the character Grendel can be described.

Compare and Contrast The Hound of the Baskervilles Movie and Book Ess

The Hound of the Baskervilles written by Sir Arthur Conan Doyle and the movie The Hound of the Baskervilles directed by Jeremy Bret are two works of art that are mainly telling the same story. There are, however, many differences about the book and the movie. Those differences don’t affect the outcome of the story, but they give less impact to the story. Along with the differences there are many similarities, and those similarities give you confidence that it is the same story. One major difference in the movie that was not in the book was the starting scene of the movie was set in the moor with Sir Charles being attacked by the Hound. In the book the starting scene was when Watson and Holmes had just found a walking stick that had the initials C.C.H. on it. I think that the movie starting scene was more informative because it let you know about what was happening and it also gave some more suspense to the film. In the movie Holmes, in the beginning, was much more prideful and rude to Watson and people in general, but later on, Holmes was a lot nicer and somewhat humble at least compared to the book. This difference made the viewer feel less liking of the character of Holmes and it almost seemed that the director tried to save Holmes’s character by making him nicer at the ending. The difference had a big impact on the feeling of the movie because it felt that he was so stuck up he was rather unapproachable. ... ...aid in the book that the maid died of exhaustion from running so it must have been a little bit larger than how the movie shot it. I pictured all of the characters differently but that is just personal opinions and everyone would have those. I was overall pleased with the movie, because it stayed fairly close to the book's descriptions and the storyline. The storyline didn’t change except for the Hound dieing. The book and movie had many more differences and a lot of similarities yet they had the same storyline. Work Cited Doyle, Sir Arthur Conan. The Hound of the Baskervilles. Great Britain, Penguin Groups, 2004. New York, Berkley Publishing Group,1993. The Hound of the Baskervilles. Jeremy Bret. Granada Television Limited, 1984

of mice and men...theme of lonliness in the book :: essays research papers

Of Mice and Men Literary Analysis Of Mice and Men, written by John Steinbeck, is a book that can be analyzed and broken down into a vast majority of themes. One of the predominant themes found in this book is loneliness. Many characters in this book are affected by loneliness and they all demonstrate it in one way or another throughout the book. Examples of these characters are Curley’s Wife, Crooks, and Candy. All through the book Curley’s Wife is very â€Å"open† to everyone she meets. The reason for this can be interpreted by her and Curley’s â€Å"so-called† marriage. The relationship between Curley’s Wife and Curley seems to be somewhat unstable as he is always asking â€Å"Any you guys seen my wife?† (pg. ). This also shows how protective Curley seems to be as he is always checking up on where his wife is. Curley’s insecurity seems to cage in his wife from having any kind of a friendship with any other men. In turn, the wife gets so sick of being isolated like this and relieves her loneliness by conducting secret conversations with many other men on the ranch. As a result many of the ranch hands see her as a tramp but it can be viewed that all she really wants is a person to talk to. Crooks also feels a great deal of loneliness, as he is an outcast on the ranch. He lives in his own room where hardly anybody ever bothers him. He is never invited to play cards or do anything fun with the other guys. One day a curious Lenny asked, â€Å"Why ain’t you wanted?† Crooks replies â€Å"Cause I’m black. They play cards in there, but I can’t play because I’m black. They think I stink. Well I tell you, you all stink to me† (pg. ). Crooks’ attitude towards this is shown when he saw Lennie playing with his puppy outside of Crooks’ quarters. Crooks states that â€Å"if me, as a black man, is not allowed in the white quarters, then white men are not allowed in mine† (pg. ). However this is merely a front as the more open side of Crooks is shown later on in the book. Candy also feels the burden of loneliness and shows it by his relationship with his sheep dog. The dog, being described as â€Å"ancient†, â€Å"stinky†, and â€Å"half-blind†, had been in Candy’s life for a very long time and Candy had grown attached to it.

How Life has been Good to me Essay

I am a happy person. I have everything that I could ever want in my life. I am single, and yet I have the company and friendship of many. I have a good job, adequate money in the bank, and a nice house. Nevertheless, I am of the firm belief that whether or not I possess these material things, I will remain a happy person. A person’s happiness can be based on a variety of things, which could be of tangible or incorporeal nature. Happiness is a feeling that is based on an individual’s manner of thinking, philosophy in life, or religious belief. Happiness could consist in having nothing to worry about, or being in the company of loved ones. The source of happiness is as unique as every individual person. (Philosophy – Life – Happiness – Creativity). My happiness is based on my appreciation of every little thing that God has put in my way. I realize that I have been lucky because I do not live in poverty. I am fortunate enough to possess material things that make my life comfortable. I am also being prepared to be self-sufficient, as I am going through college. For all of these blessings, I have no other option but to be happy. I am optimistic about how the rest of my life will turn out. I am hoping it would still be as pleasant as the present, although I would not be sad if I encounter some rough road ahead. I believe trials make people strong. Finally, I believe I owe my happiness to God, who is the reason why I am enjoying everything that I have in the present, or will have in the future. I also believe that God is the reason why there is no second in my life that I feel empty. I know that I shall feel happy, for as long as I have God watching over me. Reference Philosophy – Life – Happiness – Creativity. Retrieved February 18, 2007, from http://huizen. daxis. nl/~henkt/happiness. htm

Sleep Disorders

People are getting less sleep in today's society than they did 80 years ago (Myers 54). Although not every person needs to sleep the standard number of 8 hours a night, everyone has a set number they need to meet in order to function optimally. About 20% of Americans are reporting that they are getting less than 6 hours of sleep a night (Davis). Modern inventions like computers, television, and social diversions are making this hard to achieve (Myers 53). Many people have the misconception that they can skimp on sleep now and later pay off their â€Å"sleep debt† with extra long sleep sessions, however, this is an untrue statement.The human brain keeps track and remembers the amount of sleep we are getting/not getting for at least two weeks at a time (Myers 54). It will take a lot more than a single slumberous weekend to get the body back on track. Sleep depravation has many effects, ranging from seemingly harmless to more prominent and severe. People who sleep less tend to ex perience higher rates of obesity, high blood pressure, memory impairment, irritability, slowed work performance, and impaired communication and concentration (Myers 54).The nuclear meltdown at Chernobyl and the Exxon Valdez oil spill have been linked to insufficient sleep (Coren). Data from a study on traffic incidents across Canada after daylight savings time, in which people lose one hour of sleep, showed a significant increase in the number of accidents than before the time change (Coren). Sleep depravation can weaken the body's immune system, which fights off viral diseases and other harmful illnesses like cancer (Myers 54). Psychologists believe there are a few explanations on why getting sufficient sleep is important.One reason is that sleep helps our body and brain repair damaged tissue. When sleeping, the neutrons in a person's body are also at rest and focus on repairing themselves (Myers 55). Another reason is that sleeping helps people remember. During sleep, bodies bring back and reconstruct memories of daily experiences (Myers 55). It has been found that people who are trained on certain tasks and have a restful night of sleep can recall them better than others who do not (Myers 55). Some groups of people are sleep deprived because they suffer from sleep isorders. These disorders, such as insomnia, sleep apnea, and narcolepsy (Myers 55-56), prevent individuals from receiving an adequate amount of sleep and can result in undesirable symptoms. Works Cited Coren, Stanley. â€Å"Daylight Savings Time and Traffic Accidents. † New England Journal of Medicine. Massachusetts Medical Society. , 04 Apr 1996. Web. 26 Jan 2012. Davis, Jeanie Meow. â€Å"Sleep Deprivation in America. † WebMD. com, n. p. 29 Nov 2011. Web. 26 Jan 2012. Myers, David G. Psychology in Everyday Life. New York: Worth Publishers, 2009. Print.