Notes, abstracts, papers, exams and problems of Latin

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Accounting Concepts and Calculations: A Comprehensive Guide

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Accounting Concepts and Calculations

1. Income Statement

  • Gross Sales: Total sales before any deductions.
  • Returns: Deducted from gross sales to calculate net sales.
  • Cash Discounts: Deducted from gross sales to calculate net sales.
  • Net Sales: Gross sales minus returns and cash discounts.
  • Cost of Goods Sold (COGS): The cost of the goods sold during the period.
  • Other Expenses: Expenses not related to COGS.
  • Profit Before Tax: Net sales minus COGS and other expenses.
  • Tax Expense: Taxes owed on profit before tax.
  • Net Income: Profit before tax minus tax expense.

2. Balance Sheet

  • Accounts Receivable: Money owed to the company by customers for goods or services sold on credit.
  • Allowance for Doubtful Accounts (ADA): An estimate of the amount of accounts receivable
... Continue reading "Accounting Concepts and Calculations: A Comprehensive Guide" »

T.S. Eliot's Critical Theories and Literary Impact

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T.S. Eliot's Influence on Literary Criticism

T.S. Eliot was an influential figure in literature. While the literary canon naturally changes with society, Eliot managed single-handedly to modify the canon of English literature through his criticism.

Revitalizing and Reshaping the Canon

He revitalized whole periods of English literature that were almost forgotten, including:

  • The Jacobean drama
  • Metaphysical poets
  • John Dryden
  • The poetry of Dante
  • Symbolist poetry

However, he also criticized Romantic poetry, managing to impose a dislike for it because he felt it descended into sentimentalism.

Eliot's Critical Concepts

He introduced a series of critical concepts that have exerted an enormous influence on how criticism was conducted in the 20th century. For Eliot,... Continue reading "T.S. Eliot's Critical Theories and Literary Impact" »

Connecting Words and Phrases in Spanish - A Comprehensive Guide

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ADDITION

Moreover, beside, furthermore, in addition (además), and also (y también), likewise (asimismo), as well as (como también), not only...but also (no solo...sino que también), further (mas aun), another (otro), still another (aun otro), last but not least (ultimo pero no menos importante).

RESULT

so (asi que, entonces), therefore (por lo tanto), hence (de ahí que), thus (asi), consequently, as a consequence (como consecuencia), for this reason (por esta razón), as a result (como resultado), so that (de manera que), that’s why (por eso es que), accordingly (por consiguiente), so...that (tan...que), such (a)...tan (tan...que), nevertheless (no obstante).

PURPOSE

in order to (con el fin de), in order that (con el fin de que), for the... Continue reading "Connecting Words and Phrases in Spanish - A Comprehensive Guide" »

Vocabulary Definitions: Enhance Your Word Power

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Vocabulary Definitions

  • Annular - (adj) ring-shaped
  • Apiary - (n) a place where bees are kept and tended
  • Apocalyptic - (adj) relating to a revelation
  • Apostasy - (n) abandonment of faith or dedication to basic beliefs
  • Append - (v) to attach, add
  • Auspices - (n) patronage, sponsorship
  • Brusque - (adj) abrupt, rough in speech or manner
  • Bucolic - (adj) of the countryside
  • Cabal - (n) a group of people engaged in intrigue
  • Cache - (n) a secret place for hiding supplies, food, etc.
  • Cairn - (n) a heap of stones marking a special site
  • Codicil - (n) a supplementary statement, especially as in a will
  • Dissimulate - (v) to mask or confuse by false appearance
  • Dissipate - (v) to cause to disappear; to scatter
  • Eclectic - (adj) chosen or selected from various sources
  • Ecumenical
... Continue reading "Vocabulary Definitions: Enhance Your Word Power" »

Objective Literary Criticism: Theory, History, and Race

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Theory of Criticism

He believes that criticism should be descriptive (tries to describe), interpretative (tries to give the meaning), and objective. A criticism that engages the text directly without personal or historical influences, trying not to add anything of your own personality.

If I form the subject, it will be subjective. So it has to form itself. The critic has not to form the judgment, but it can’t form itself. So knowing that the critic, at the end, is the one able to form the judgment, he has to do it objectively, giving the appearance that it was formed itself.

The critic should “communicate first knowledge and let his own judgment pass along with it”. He assumes it is impossible that your judgment is not yours, but don’t... Continue reading "Objective Literary Criticism: Theory, History, and Race" »

Gulliver's Travels: Publication and Satirical Frame

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Gulliver's Travels: Publication History

  • Swift most probably had a transcribed copy of the text by the end of 1725. To keep the holograph safe (and perhaps to obscure his authorship) Swift had an additional copy made.
  • This latter manuscript copy (made by an amanuensis) was sent to the printer in 1726 and was used to set the text of Gulliver's Travels.
  • Swift set out for London from Dublin on 6 March 1726, bringing with him the copy for the printer. Shortly afterwards, Charles Ford arrived with the holograph.
  • An approach to the publisher Benjamin Motte seems to have been made around 8 August by means of a letter from “Richard Sympson.”
  • The letter was accompanied by ‘about a fourth part’ of the text of Gulliver's Travels as a sample.
  • All materials
... Continue reading "Gulliver's Travels: Publication and Satirical Frame" »

Authors and Literary Movements: 16th to 19th Century

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Authors and Works of the 16th Century

Peter Seraph: Poet and painter, his date of birth is unknown, and it is known he died around 1566. His poetry still presents points of contact with March. However, he used proper poetic forms of the Renaissance, such as the sonnet, and he cites poets of Greek and Latin classics (Homer, Virgil, and Ovid) and two Italian dolce stil nuovo poets (Dante and Petrarch) plus March. He also wrote in Catalan.

18th Century Authors

Francesc Vicent Garcia: He is considered one of the most outstanding authors of three centuries. Known as the Rector of Vallfogona, he was born in Tortosa and died in Vallfogona. His reputation is based on one aspect of his work: that which emphasizes a thick, deliberately exaggerated humor,... Continue reading "Authors and Literary Movements: 16th to 19th Century" »

Written English Numbers (1-150) & Color Translations

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Numbers Written Out in English

Numbers 1 to 30

  1. One
  2. Two
  3. Three
  4. Four
  5. Five
  6. Six
  7. Seven
  8. Eight
  9. Nine
  10. Ten
  11. Eleven
  12. Twelve
  13. Thirteen
  14. Fourteen
  15. Fifteen
  16. Sixteen
  17. Seventeen
  18. Eighteen
  19. Nineteen
  20. Twenty
  21. Twenty-one
  22. Twenty-two
  23. Twenty-three
  24. Twenty-four
  25. Twenty-five
  26. Twenty-six
  27. Twenty-seven
  28. Twenty-eight
  29. Twenty-nine
  30. Thirty

Numbers by Tens (40-100)

  • Forty
  • Fifty
  • Sixty
  • Seventy
  • Eighty
  • Ninety
  • One hundred

Numbers 101 to 150

  • One hundred and one
  • One hundred and two
  • One hundred and three
  • One hundred and four
  • One hundred and five
  • One hundred and six
  • One hundred and seven
  • One hundred and eight
  • One hundred and nine
  • One hundred and ten
  • One hundred and eleven
  • One hundred and twelve
  • One hundred and thirteen
  • One hundred and fourteen
  • One hundred and fifteen
  • One hundred and sixteen
  • One hundred and seventeen
  • One hundred and eighteen
  • One hundred and
... Continue reading "Written English Numbers (1-150) & Color Translations" »

Spanish Literature: Key Authors and Movements

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Miguel de Cervantes

Miguel de Cervantes Saavedra was a Spanish novelist, poet, and playwright. He was likely born on September 29, 1547, in Alcalá de Henares and died on April 22, 1616, in Madrid. He was buried on April 23, and this date is popularly known as the date of his death. He is considered the greatest figure in Spanish literature. He is universally known, especially because he wrote *The Ingenious Hidalgo Don Quixote de la Mancha*, which many critics have described as the first modern novel and one of the best works of world literature. He was given the nickname "Prince of Wits."

Baroque Poetry

Baroque poets demonstrate an extraordinary literary quality in sonnets, tenths, *letrillas*, *silvas*, *romances*, etc. Notable authors include... Continue reading "Spanish Literature: Key Authors and Movements" »

Post-Romanticism: Parnassianism, Symbolism, and Literary Figures

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Introduction to Post-Romanticism

In the last third of the 19th century, a reaction against the post-Romantic idealistic type emerged. Writers rebelled against bourgeois values and customs (business, money, fame) and chose a more marginal way of life (alcohol, drugs) as a rejection of the society to which they belonged. They were drawn to the bohemian lifestyle, a model based on rebellion and freedom, which had two faces: the dandy and the cursed. Writers believed that the ultimate aim of art should be beauty. With them, contemporary art and artists were born. Post-Romanticism had its maximum splendor in France, giving rise to two poetic movements: Parnassianism and Symbolism.

Parnassianism

Focused on the theme of art for art's sake, Parnassian

... Continue reading "Post-Romanticism: Parnassianism, Symbolism, and Literary Figures" »