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I. Introduction
a. When and how did the war start?
b. Why did the U.S. use women to fight in the war? How many women worked before the war? How many now went to work? What did they do?
c. According to the women interviewed, what aspects of working in the war were good for them? What aspects were bad?
d. In what ways did they suffer?
e. Although only five women were interviewed in this document, many of their stories likely represent what millions of other women also experienced
II. Education and the war
a. What did these women study before the war—in high school, and in college?
i. Does it appear that going to college at the time was rare for women, or common? [Find out with research on the internet. What percentage of young women in the 1930s went to college?]
b. How did the war affect their education?
i. How was the time to get an education shortened because of the war?
ii. What work did the women now prepare for?
iii. How were they now trained?
c. Was their wartime training usual for that time period?
III. Jobs
a. What were the various jobs these women did in the war, according to this document?
i. What jobs did college educated women take?
ii. What jobs did women with a high school education take?
b. Working conditions
i. Discuss the amount of time women worked; discuss how tired they were
ii. How were women pressured to work long hours?
iii. What was their income like?
iv. Did they experience sexual harassment? How? What did the women do to try to avoid this harassment?
a. How did their supervisors react to complaints of sexual harassment? Were these women’s complaints taken seriously?
b. Based on what you know, was sexual harassment on the job, and the authorities ignoring it, common at that time for women in the workforce?
IV. Hardships
a. Rationing: What was rationed during the war? Why were these things rationed?
b. Deaths of friends and family: did any friends or family of any of these women die in the war? Did that make them feel any differently about the war?
V. Propaganda
a. Did the government, or did Hollywood or any other group or institution, create propaganda during the war? Why? What was it?
b. How did one or more women in the document respond to this propaganda? Why did they feel that way?
VI. Tired of the war
a. Did any of these women get tired of the war, over the years? Why?
VII. Reaction to working by the end of the war
a. how did one or more of these women feel about the fact that they worked during the war? How did working make them feel? Did it change one or more of them? How?
b. How did others view the idea of these working? Were they fired after the war? Why? What does that show about society at that time?
VIII. Conclusion
a. Why is this document important for showing us what it was like for some women to work during the war?
b. How did the lives of these women change after the war started?
c. What were the good things that happened to one or more of these women because of the war?
d. What were the bad things that happened to one or more of these women?
e. Did their view of themselves change, because of the war? How and why?

A purpose statement is a sentence that tells your reader what your essay is about. It should be specific and reflect your thesis or main argument. If you are writing a research paper, it should contain your research question or hypothesis. If you are writing an argumentative essay, it should state your position on the topic and what you plan to argue.

A purpose statement can also be called a thesis statement, if you are writing a paper in the humanities or social sciences. It should be clear and concise, so that the reader knows what the essay is about from the beginning.

Here are some tips on how to write a good purpose statement:

1. Be specific: Don’t use general phrases like ‘I will discuss…’ or ‘I will explain…’. Be specific about what you will talk about in your essay, so that the reader knows exactly what they’re reading about.

2. Make it clear: Don’t use confusing language or long sentences with multiple clauses. Keep it simple and direct so that anyone can understand it without having to read it over multiple times.

3. Use active voice: Active voice gives your writing a stronger tone and makes it easier to read. Instead of saying ‘the data is shown in table 2’, say ‘data is shown in table 2’. It makes the sentence more direct and powerful.

4.Keep it brief: A purpose statement should be short and to the point.

5. Use correct punctuation: Your purpose statement should be written correctly according to standard punctuation rules.

There are many instances in which law essays can be used. One example is in legal proceedings. Law essays can be used to provide an overview of a specific area of law or legal procedure. They can also be used to highlight specific issues that are relevant to a case.

Additionally, law essays can be used to explain the relevant legal principles that apply to a given situation. They can also be used to analyze the potential,outcomes of a case based on these principles.

Another instance in which law essays can be used is in academic settings. Law essays are often required as part of coursework for law degrees and other related degree programs.

They can also be required as part of admissions processes for law schools and other graduate programs that require applicants to have completed legal studies. In both of these settings, law essays are often used as part of assessment procedures for applicants.

In addition to being used in legal and academic settings, law essays can also be published online or in print. This allows readers who are not familiar with legal terminology or procedures to also understand and utilize the information contained within the essay

To begin, organize your thoughts and outline your argument. Then, draft your letter, keeping in mind that it should be professional and courteous.

Be sure to include all necessary information such as your name, address, and contact information. Include a deadline by which you expect a response. Finally, proofread your letter for grammar and punctuation mistakes. Here are some additional tips on how to write a complaint letter:

Be specific and concise. Be sure to include the who, what, where, when, and why of the situation.

Keep it professional.Keep the tone of your letter polite but firm.

Be patient. Remember that it may take some time for the issue to be resolved.

Provide evidence. Include any documentation or evidence that supports your claim.

There are many ways to review literature and it depends on your field of research, personal interests, and goals. Generally, literature reviews can help you gain a deeper understanding of a particular topic, provide a framework for future research, and contribute to the literature in your field.

Here are some tips on how to review literature:

1. Start with a clear research question and goal. What do you hope to learn from the literature review? What questions do you have that need answering? What is the purpose of the review?

2. Review previous work in the field. How has the topic been studied before? What are some existing theories or approaches?

3. Choose sources carefully. Think about what resources would be most helpful on the subject and which would be most relevant to your research question.

4. Read actively instead of passively skimming through the literature. Take notes on key concepts, terms, and findings that you come across, as well as any questions or clarifications you might have throughout the reading process.

5. Synthesize all of your research findings into one document or presentation. This will ensure that all of your work is organized in one place and that you’re using consistent terminology throughout.

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Learning how to write effective arguments and opinion essays can help you improve your writing skills and gain confidence in communicating with others.

Learning how to write effective arguments and opinion essays can also help you achieve your academic and career goals.

By learning how to write effective arguments and opinion essays, you can improve your chances of getting into the college or university of your choice, getting a job interview, and even getting a better-paying job after graduation.

In particular- Learning how to write effective arguments and opinion essays can help you gain the following benefits:

1. Improve Your Writing Skills: Learning how to write effective arguments and opinion essays can help you improve your writing skills, which are essential for success both academically and professionally. Writing skills are required for nearly every job, and strong writing skills can give you an advantage over other job applicants. By learning how to write effective arguments and opinion essays, you can develop the skills needed to write effective college papers, research papers, cover letters, resumes, CVs, and more.

2. Gain Confidence in Communicating With Others: Learning how to write effective arguments and opinion essays can also help you gain confidence in communicating with others. When you know how to effectively express your thoughts and ideas in writing, it can boost your self-confidence while also improving your communication skills. As a result, you’ll feel more confident speaking in front of groups or giving presentations at work or at college.

3. Improve Your Chances of Getting into College or University of Your Choice: Learning how to write effective arguments and opinion essays can also help you improve your chances of getting into the college or university of your choice. When applying to colleges or universities, strong writing skills are one of the most important factors that admissions officers look for. Having strong writing skills will give you an edge over other applicants when applying for admission into a program or degree at college or university. By learning how to write effective arguments and opinion essays, you’ll be better prepared for college writing assignments that require refined essay-writing skills.

One type of essay is the journey essay, which follows a writer’s journey and experiences. These essays are typically written in first person, and the writer describes their experiences and emotions throughout the journey.

If you’re looking for a good journey essay topic, you should try writing about something that changed your life in a positive or negative way.

You could write about a difficult time in your life that taught you a valuable lesson, or you could write about a time when someone came into your life and changed it for the better. Whatever you decide to write about, make sure that your essay is well-structured and easy to read

There are many types of journey essays, and they can follow any type of journey.

Some examples of journey essay topics include:

A first-person account of a long-distance train trip A description of a solo road trip across the United States.

A retelling of your experience hiking in the Himalayas · An exploration of the underground world of Berlin ·

An analysis of a prominent WWII battle through the eyes of an ordinary soldier.

The main purpose of journy essay is to educate the reader about a specific topic through the narrator’s eyes. It can be written for any type of audience, such as academic or general readers. A journey essay can be written about almost any topic, but it’s most commonly used to tell life lessons.

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I. Introduction
a. Thesis: Engel became a socialist because he believed that the American economic system, political system, and judicial system exploited the working class, which he belonged to. He claimed the Americans elites had all the power: they “gamed” the system so that the working class was impoverished and powerless.

II. Engel’s expectations prior to emigration from Germany: While in Germany, Engel believed that, if he emigrated to the United States, it would treat him fairly and reward him for hard work.
[Note: “The United States” is one country; therefore, the proper pronoun to use is singular: it.] a. He was unable to flourish in the German economy, because of industrialization [why, exactly?] b. He heard that the U.S. would treat even its working class fairly.
c. He was eager to emigrate to the U.S., become a good citizen, and work hard (Note: Emigrate means “to leave a particular country in order to move to some other country. “Immigrate” means to move to a particular country from some other country. For example, consider the sentence, “There are twenty million immigrants in the U.S.” That statement indicates what country they settled in. The statement, “Three million Syrians have emigrated due to the Syrian civil war” means those who left their country to live in some other country.]
III. Engel’s mistreatment: Engel was mistreated because of the economic hardship, political corruption, and judicial bias he suffered.
a. The working class was unable to live dignified lives because of horrible working and living conditions.
1. working conditions
i. [describe how they were unfair] 2. living conditions
ii. [discuss the starving workers, and so on] b. The working class was unable to improve its conditions because the American political system had been corrupted in favor of the elites
1. [what evidence does he give for this corruption?] c. Working class radicals, who only sought a more equitable society, were unfairly punished by the judicial system
1. Police don’t care about the rights of workers to protest
2. Engel was arrested not for a crime he had committed, but because the elites didn’t like his political beliefs
3. The jury in his trial is prejudiced: it didn’t care about truth–Engel claims he had nothing to do with the terrorist bombing.

IV. Because of these inequalities and injustice, Engel turned to Socialism/Anarchism
[note: while Socialism, Anarchism, and Anarchist terrorism are actually very different ideologies, Engel seems toy conflate them (unknowingly mixes them all together) in his trial statement.] 1. Why Socialism and Anarchism are political-economic ideologies that will make society equal for everyone, concentrating on the working class.
a. [What specifically will socialism/Anarchism do, to make the lives of workers better?]V. Conclusion
1.While in Germany, Engel dreamed of moving to the U.S., where his life would be better. He expected that he would find a decent job, live a respectable life, vote in fair elections, and be treated justly by the judicial system.
2. However, after he arrived, he found that
a. he could not find a decent job
b. he, and other workers, were forced to live in poverty
c. voting didn’t matter, since the system was rigged
d. He eventually was caught up in a criminal system that was fundamentally unfair
3. For these reasons, Engel joined radicals to overthrow the U.S. government
a. Radical Socialists and Anarchists would create a just world, where the masses of people would divide the wealth equally, and have true democracy

English academic writing is a type of written communication that follows specific writing conventions for academic discourse. Academic writing is characterized by a formal, analytical style and a clarity of expression.

Academic writers compose pages of text and references that must be well-researched, accurate, and free of errors. They use meticulous referencing, varied and appropriate punctuation, correct grammar, and spelling according to the prescribed guidelines.

English academic writing also requires the following:

•A clear purpose or thesis statement at the beginning of the paper. (A thesis statement is the main idea or claim that your paper will explore). •Citations at the end of each paragraph or section that provide evidence for the information presented.

•Appropriate and consistent formatting of headings and lists throughout the document. •Adherence to specific formatting guidelines (e.g., MLA style or APA style).

Question 1 (10 Marks)

Crystal Ltd. has prepared the following comparative balance sheets at December 31, 2020 and 2021. Crystal prepares its financial statements under IFRS.

2021

2020

Cash

$148,500

$76,500

Accounts receivable

79,500

58,500

Inventory

75,000

90,000

Prepaid expenses

9,000

13,500

Property, plant & equipment

630,000

525,000

Accumulated depreciation

-225,000

-187,500

Goodwill

76,500

87,000

$793,500

$663,000

Accounts payable

$76,500

$84,000

Accrued liabilities

30,000

21,000

Mortgage payable

0

225,000

Preferred shares

322,500

0

Common shares

300,000

300,000

Retained earnings

64,500

33,000

$793,500

$663,000

    The condensed income statement for 2021 is as follows:

Sales

$990,000 

Cost of sales

544,500

Gross profit

445,500

Operating expenses

345,000

Net income

$100,500 

Depreciation expense and a charge for impairment of goodwill have both been included in operating expenses.

Required:

From the information above, prepare a statement of cash flows (indirect method) for the fiscal year 2021. (10 Marks)

Question 2 (20 Marks)

On January 1, 2020, Hobbes Corp. enters into a ten-year non-cancellable lease with Calvin Ltd. for equipment having an estimated useful life of 11 years and a fair value of $ 6,000,000. Hobbes’s incremental borrowing rate is 8%, but they do not know Calvin’s implicit rate of 7%. Hobbes uses the straight-line method to depreciate assets. The lease contains the following provisions:

1.    Semi-annual lease payments of $438,000 (including $38,000 for maintenance), payable on January 1 and July 1 of each year.

2.    Calvin estimates they will realize $ 200,000 from selling the asset at the expiration of the lease. Hobbes does not provide any guarantees related to this.

Both companies report under IFRS. Both companies have year end of December 31.

Required:

1. Discuss how Hobbes should record this lease. (1 Marks)

2. Calculate the present value of the minimum lease payments. Round to the nearest dollar. (2 Marks)

3. Present the journal entries that Hobbes would record on January 1, 2020 and December 31, 2020. Include an amortization schedule through January 1, 2021 and round values to the nearest dollar. (8 Marks)

4. What kind of lease is this to Calvin Corp.? Why? (3 Marks)

5. Present the journal entries that Calvin would record on January 1, 2020 and December 31, 2020. (3 Marks)

6. Assume that at the end of lease term on January 1, 2030, the fair value of the equipment was $183,000. Record the required journal entries on the books of Hobbes and Calvin. (3 Marks)

Question 3 (15 Marks)

The following information relates to Sheeren Corporation’s transactions during 2020, its first year of operations.

1. Income before income tax on the income statement for 2020 was $60,000.
2. Income before income tax ($60,000 above) is net of a loss due to the writedown of land of $46,000.
3. The tax rate enacted for 2020 and future years is 25%. Because this was Sheeren Corporation’s first taxation year, no instalments on account of income taxes were required or paid by Sheeren.
4.  Differences between the 2020 GAAP amounts and their treatment for tax purposes were as follows:
   1. Warranty expense accrued for financial reporting purposes amounted to $12,000. Warranty payments deducted for taxes amounted to $15,000. Warranty liabilities were classified as current on the SFP.
   2. Of the loss on writedown of land of $46,000, 25% will never be tax-deductible. The remaining 75% will be deductible for tax purposes evenly over the years from 2021 to 2023. The loss relates to the loss in value of company land due to contamination.
   3. Depreciation of property, plant, and equipment for financial reporting purposes amounted to $80,000. CCA charged on the tax return amounted to $60,000. The related property, plant, and equipment cost $300,000 when it was acquired early in 2020.
   4. A $3,500 fine paid for a violation of pollution laws was deducted in calculating accounting income.
   5. Dividend revenue earned on an investment was tax exempt and amounted to $1,400.
5. Taxable income is expected for the next few years.

Sheeren Corporation follows IFRS.

Required:

1. Calculate Sheeren Corporation’s deferred tax asset or liability at December 31, 2020. (4 Marks)

2. Calculate the taxable income for 2020. Show all details of the adjustments to accounting income to arrive at taxable income. (7 Marks)

3. Prepare the journal entry(ies) to record deferred income taxes for 2020. (2 Marks)

4. Prepare a partial 2020 income statement, beginning with “Income before income tax.” (2 Marks)