Importance Of Profit And Loss Account Accounting Essay

Importance Of Profit And Loss Account Accounting Essay The Profit and Loss Account is a Financial Statement which summarizes a companys revenue and expenditure for a specific period of time, usually prepared annually or quarterly. These statements provide information that shows the ability of a company to generate profits by increasing its revenues and reducing costs. The Profit and Loss Account is also known as a Statement of Profit and Loss, an Income Statement or an Income and Expense Statement. IMPORTANCE OF PROFIT AND LOSS ACCOUNT : Profit and Loss Account represents a companys ability to generate income through their business operations. Many times businesses will need financing to help create the facilities for their operations. Smaller companies usually obtain bank loans that are based on the amount of income a company has earned from past operations. Solid Profit and Loss history is essential for getting the best loan terms. Profit and loss statements are important also because many companies are required by law or association membership to complete them. Apart from this, a profit and loss statement will help the company to understand their net income, which may be helpful in decision-making processes. That is, it gives one the information needed to grow or expand his business. KEY ITEMS OF THE PROFIT AND LOSS ACCOUNT : Income from Sales Cost Of Goods Sold Gross Profit Operating Expenses Net Profit from Operations Other Income Other Expenses Net Profit STANDARD STRUCTURE OF A CORPORATE PROFIT AND LOSS ACCOUNT: Profit and Loss Account for the year endedà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ Particulars Rs. Particulars Rs. To Gross Loss à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. By Gross Profit à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Salaries à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. By Interest Received à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Rent à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. By Commission Received à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Rent and Rates à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. By Other Receipts à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Discount Allowed à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. By Etc., Etc. à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Commission Allowed à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. By Net Loss (Transferred to Capital Account of the Trader) xxxx To Insurance à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Bank Charges à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Legal Charges à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Repairs à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Advertising à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Trade Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Office Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Bad Debts à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Travelling Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Etc., Etc. à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. To Net Profit (Transferred to Capital Account of the Trader) xxxx Profit and Loss Account for the year endedà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦(Statement Form) Particulars Rs. Rs. Rs. Income From Sales: Sales à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Less: Sales Returns à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Sales Discount à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Net Sales à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Cost Of Goods Sold: Stock as on 1stJanuary à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Purchases à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Less: Purchase Returns à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Net Purchase à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Cost Of Goods available for sale à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Less: Stock as on 31stDecember à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. COGS (Cost Of Goods Sold) à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Gross Profit xxxxxx Operating Expenses: Selling Expenses:- Sales Salary à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Advertising Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Insurance Expenses selling à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.. Store Supplies Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Sundry Selling Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Total Selling Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. General Expenses: Office Salaries à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Taxes à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Insurance Expenses general à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Office Supplies Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Sundry General Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Total General Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Total Operating Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Net Profit from Operations xxxxxx Other Income: Rent Income à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. Other Expenses: Interest Expenses à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. NET PROFIT xxxxxx GIVEN BELOW IS THE PROFIT AND LOSS ACCOUNT OF TATA STEEL LIMITED :- (This will help us understand the purpose of a Profit and Loss Account and also enable us to understand how a Profit and Loss statement is made.) Profit Loss Tata Steel Ltd Mar12 Mar11 Mar10 Mar09 12 Months 12 Months 12 Months 12 Months INCOME: Sales Turnover 37,005.71 31,901.94 26,757.60 26,843.53 Excise Duty 3,167.20 2,594.59 1,816.95 2,495.21 NET SALES 33,838.51 29,307.35 24,940.65 24,348.32 Other Income 0.00 0.00 0.00 0.00 TOTAL INCOME 34,389.27 29,635.26 25,272.24 24,653.68 EXPENDITURE: Manufacturing Expenses 5,608.38 4,463.65 3,803.33 3,349.96 Material Consumed 9,696.65 9,222.27 8,491.42 8,279.44 Personal Expenses 3,047.26 2,618.27 2,361.48 2,305.81 Selling Expenses 1,832.40 109.36 82.17 61.49 Administrative Expenses 2,119.56 1,922.33 1,622.77 1,518.83 Expenses Capitalised -478.23 -198.78 -326.11 -343.65 Provisions Made 0.00 0.00 0.00 0.00 TOTAL EXPENDITURE 21,826.02 18,137.10 16,035.06 15,171.88 Operating Profit 12,012.49 11,170.25 8,905.59 9,176.44 EBITDA 12,563.25 11,498.16 9,237.18 9,481.80 Depreciation 1,151.44 1,146.19 1,083.18 973.40 Other Write-offs 0.00 0.00 0.00 0.00 EBIT 11,411.81 10,351.97 8,154.00 8,508.40 Interest 1,925.42 1,686.27 1,848.19 1,489.50 EBT 9,486.39 8,665.70 6,305.81 7,018.90 Taxes 3,162.63 2,912.44 2,168.50 2,114.87 Profit and Loss for the Year 6,323.76 5,753.26 4,137.31 4,904.03 Non Recurring Items 372.66 1,107.89 909.49 297.71 Other Non Cash Adjustments 0.00 0.00 0.00 0.00 Other Adjustments 0.00 4.54 0.00 0.00 REPORTED PAT 6,696.42 6,865.69 5,046.80 5,201.74 KEY ITEMS Preference Dividend 0.00 0.00 45.88 109.45 Equity Dividend 1,165.46 1,151.06 709.77 1,168.95 Equity Dividend (%) 119.97 119.97 79.98 159.95 Shares in Issue (Lakhs) 9,712.14 9,592.14 8,872.14 7,305.92 EPS Annualised (Rs) 68.95 71.58 56.88 71.20 [The portion highlighted by a black box shows the Profit earned by Tata Steel Limited from 2008 -2012] HOW THE PROFIT AND LOSS ACCOUNT HELPS THE CORPORATE DECISION MAKERS TO SHAPE THEIR DECISIONS? A Profit and Loss account provides a collection of operating data that can be used by corporate decision makers to improve corporate operations. Regular review of this statement can help the entrepreneur to adjust the strategic paths of the company based on the prevailing economic conditions. A Profit and Loss statement also helps outside investors to measure a firms economic viability in the long run. Also; Analyzing a statement of profit and loss gives corporate leaders the tools necessary to measure competitors progress in the market, hence improve their market share. The Profit and Loss account gives a clear view of all the expenses and incomes of the firm, hence a regular analysis of these statements help firms cut down their expenses. Creating a forum through which business unit leaders discuss and help top leaders set performing segments apart from activities that generate less than mediocre revenue. By reviewing the firms revenues and expenses, management can decide which segment to sell. A profit-and-loss report indicates to the rest of the world the corporate segments that are thriving, emphasizing products that positively affect the corporate bottom line.

How significant is the theme of loneliness in Of Mice and Men? Essay

Loneliness is a state of detachment, separation, and isolation and a feeling of being friendless and forlorn. The book Of Mice and Men by John Steinbeck picks up this feeling as one of it’s main themes. Several characters from the novel either isolate themselves or are being isolated. The main characters George and Lennie on the other hand have a strong relationship and many others envy them for this but even those two find themselves confronted with loneliness in some way. The two protagonists George and Lennie have a special kind of relationship and this makes them stand out from the others. Many of the other characters are very lonely and even Slim, the most popular worker on the farm, how special and rare George and Lennie’s relationship is. By sharing a dream together they relieve themselves of their loneliness. Both are in some way dependant on each other and that is exactly what many others search for. Crooks comments on his own loneliness by saying that â€Å"a guy goes nuts if he ain’t got nobody†. Candy and Crooks are two characters, who are excluded because of physical features and they both admire George and Lennie’s friendship. Candy is an old man who lost a hand during his work on the farm. He feels he is excluded from the others and very much holds on too his old dog. After this dog is shot he looses an important part of his life. One could draw some kind of comparison between the relationship of Candy and his dog and George and Lennie. Both of these two have a similar kind of dependency on each other and without each other they no longer have someone or something to look out for. So after Candy has lost his dog he offers George and Lennie his money in order for them to allow him to join them in their dream. This shows how little all of his savings mean to him if he can have just someone around him. Not only Candy though shows his loneliness and has suffered from it. Crooks, the black stable-buck, shares a similar fate to the old Candy. At the time the novel takes place black people were looked down upon and excluded. Crooks clearly suffers under this and although he initially displays aggressiveness, the reader can still sympathize with him because it is rather clear that this origins from his isolation and loneliness. When Lennie enters his bunk house he at first tries to throw him out but then decides to tease Lennie by asking him what would happen when George wouldn’t return. This displays Crook’s curiosity for the type of bond that exists between George and Lennie. Even though he does not believe George’s and Lennie’s dream will ever come true and even though he at first seems rather rejective towards the other characters he decides to ask whether he can join them. Demonstrating his strong longing for companionship. One more character though experiences loneliness even though it is not for the same reasons as for Crooks and Candy. Curley’s wife is excluded for different than Candy and Crooks but experiences the same kind of injustice. As she mentions, she is not very happy with her husband Curley. Therefore she flirts with the other men one the ranch but they try to keep away from her. They are afraid of getting in trouble with Curley and therefore she very much is isolated from everyone on the ranch. In Lennie she finds someone she can tell her feelings to because he cannot care any less about it and does not understand the reasons for her being isolated. This is her downfall but in someway frees both of them from their curse. Curley’s wife dies even though she is married in loneliness. Lennie would without George have no chance in the hard life of that time. In George Lennie not only found a protector but also someone to relieve him from his doom of being lonely. The other men left on the farm are all in some way lonely. Even though they keep contact they do not have anyone to look after or to take care of. Exactly that is where George and Lennie differentiate themselves from the others. All characters in the novel, besides George and Lennie, are in some way lonely, whether it is because some physical feature, their age, their sex or simply because of the circumstances of the time. They all had lost their goals on the way and therefore the connection to the people around them. George and Lennie on the other hand have a bond that connects them on two levels first of all the dependency on each other and second of all their shared dream.

Mass Murder at Babi Yar Ravine

Before there were gas chambers, the Nazis used guns to kill Jews and others in large numbers during the Holocaust. Babi Yar, a ravine located just outside of  Kiev, was the site where  the Nazis  murdered approximately 100,000 people. The killing began with a large group on September 29-30, 1941, but continued for months. The German Takeover After the Nazis attacked the Soviet Union on June 22, 1941, they pushed east. By September 19, they had reached Kiev. It was a confusing time for the inhabitants of Kiev. Though a large portion of the population had family either in the Red Army or had evacuated into the interior of the Soviet Union, many inhabitants welcomed the German Armys takeover of Kiev. Many believed the Germans would free them from Stalins oppressive regime. Within days they would see the true face of the invaders. Explosions Looting began immediately. Then the Germans moved into Kievs downtown on Kreshchatik Street. On September 24 - five days after the Germans entered Kiev - a bomb exploded around four oclock in the afternoon at the German headquarters. For days, bombs exploded in buildings in the Kreshchatik that had been occupied by Germans. Many Germans and civilians were killed and injured. After the war, it was determined that a group of NKVD members was left behind by the Soviets to offer some resistance against the conquering Germans. But during the war, the Germans decided it was the work of Jews, and retaliated for the bombings against the Jewish population of Kiev. The Notice By the time the bombings finally stopped on September 28, the Germans already had a plan for retaliation. On this day, the Germans posted a notice all over town that read: All [Jews] living in the city of Kiev and its vicinity are to report by 8 oclock on the morning of Monday, September 29th, 1941, at the corner of Melnikovsky and Dokhturov Streets (near the cemetery). They are to take with them documents, money, valuables, as well as warm clothes, underwear, etc. Any [Jew] not carrying out this instruction and who is found elsewhere will be shot. Any civilian entering flats evacuated by [Jews] and stealing property will be shot. Most people in town, including the Jews, thought this notice meant deportation. They were wrong. Reporting for Deportation On the morning of September 29, tens of thousands of Jews arrived at the appointed location. Some arrived extra early in order to ensure themselves a seat on the train. Most waited hours in this crowd - only slowly moving toward what they thought was a train. The Front of the Line Soon after people passed through the gate into the Jewish cemetery, they reached the front of the mass of people. Here, they were to leave their baggage. Some in the crowd wondered how they would be reunited with their possessions; some believed it would be sent in a luggage van. The Germans were counting out only a few people at a time and then letting them move farther on. Machine-gun fire could be heard nearby. For those that realized what was happening and wanted to leave, it was too late. There was a barricade staffed by Germans who were checking identification papers of those wanting out. If the person was Jewish, they were forced to remain. In Small Groups Taken from the front of the line in groups of ten, they were led to a corridor, about four or five feet wide, formed by rows of soldiers on each side.  The soldiers were holding sticks and would hit the Jews as they went by. There was no question of being able to dodge or get away. Brutal blows, immediately drawing blood, descended on their heads, backs and shoulders from left and right. The soldiers kept shouting: Schnell, schnell! laughing happily, as if they were watching a circus act; they even found ways of delivering harder blows in the more vulnerable places, the ribs, the stomach and the groin. Screaming and crying, the Jews exited the corridor of soldiers onto an area overgrown with grass.  Here they were ordered to undress. Those who hesitated had their clothes ripped off them by force, and were kicked and struck with knuckledusters or clubs by the Germans, who seemed to be drunk with fury in a sort of sadistic rage. 7 Babi Yar Babi Yar is the name of a ravine in the northwestern section of Kiev. A. Anatoli described the ravine as enormous, you might even say majestic: deep and wide, like a mountain gorge. If you stood on one side of it and shouted you would scarcely be heard on the other.8 It was here that the Nazis shot the Jews. In small groups of ten, the Jews were taken along the edge of the ravine. One of the very few survivors remembers she looked down and her head swam, she seemed to be so high up. Beneath her was a sea of bodies covered in blood. Once the Jews were lined up, the Nazis used a machine-gun to shoot them. When shot, they fell into the ravine. Then the next were brought along the edge and shot. According to the Einsatzgruppe Operational Situation Report No. 101, 33,771 Jews were killed at  Babi Yar  on September 29 and 30.10  But this was not the end of the killing at Babi Yar. More Victims The Nazis next rounded up Gypsies and killed them at Babi Yar. Patients of the Pavlov Psychiatric Hospital were gassed and then dumped into the ravine. Soviet prisoners of war were brought to the ravine and shot. Thousands of other civilians were killed at Babi Yar for trivial reasons, such as a mass shooting in retaliation for just one or two people breaking a Nazi order. The killing continued for months at Babi Yar. It is estimated that 100,000 people were murdered there. Babi Yar: Destroying the Evidence By mid-1943, the Germans were on the retreat; the Red Army was advancing west. Soon, the Red Army would liberate Kiev and its surroundings. The Nazis, in an effort to hide their guilt, tried to destroy evidence of their killings - the mass graves at Babi Yar. This was to be a gruesome job, so they had prisoners do it. The Prisoners Not knowing why they had been chosen, 100 prisoners from the Syretsk concentration camp (near Babi Yar) walked toward Babi Yar thinking they were to be shot. They were surprised when Nazis attached shackles onto them. Then surprised again when the Nazis gave them dinner. At night, the prisoners were housed in a cave-like hole cut into the side of the ravine. Blocking the entrance/exit was an enormous gate, locked with a large padlock. A wooden tower faced the entrance, with a machine-gun aimed at the entrance to keep watch over the prisoners. 327 prisoners, 100 of whom were Jews, were chosen for this horrific work. The Ghastly Work On August 18, 1943, the work began. The prisoners were divided into brigades, each with its own part of the cremation process. Digging:  Some prisoners had to dig into the mass graves. Since there were numerous mass graves at Babi Yar, most had been covered with dirt. These prisoners removed the top layer of dirt in order to expose the corpses.Hooking:  Having fallen into the pit after having been shot and having been underground for up to two years, many of the bodies had twisted together and were difficult to remove from the mass. The Nazis had constructed a special tool to disentangle and pull/drag the corpses. This tool was metal with one end shaped into a handle and the other shaped into a hook.The prisoners who had to pull the corpses out of the grave would place the hook under the corpses chin and pull - the body would follow the head. Sometimes the bodies were so firmly stuck together that two or three of them came out with one hook. It was often necessary to hack them apart with axes, and the lower layers had to be dynamited several times. The Nazis drank vodka to drown out the smell and the scenes; the prisoners werent even allowed to wash their hands.Removing Valuables:  After the bodies were pulled out of the mass grave, a few prisoners with pliers would search the victims mouths for gold. Other prisoners would remove clothing, boots, etc. from the bodies. (Though the Jews had been forced to undress before they were killed, later groups were often shot fully clothed.)Cremating the Bodies:  After the bodies had been checked for valuables, they were to be cremated. The pyres were carefully constructed for efficiency. Granite tombstones were brought from the nearby Jewish cemetery and laid flat on the ground. Wood was then stacked on top of it. Then the first layer of bodies was carefully laid on top of the wood so that their heads were on the outside. The second layer of bodies was then carefully placed on the first, but with the heads on the other side. Then, the prisoners placed more wood. And again, another lay er of bodies was placed on top - adding layer after layer. Approximately 2,000 bodies would be burned at the same time. To start the fire, gasoline was doused over the pile of bodies. The [stokers] got the fire going underneath and also carried burning torches along the rows of projecting heads. The hair, soaked in oil [gasoline], immediately burst into bright flame - that was why they had arranged the heads that way. Crushing the Bones:  The ashes from the pyre were scooped up and brought to another group of prisoners. Large pieces of bone that had not burned in the fire needed to be crushed to fully destroy the evidence of Nazi atrocities. Jewish tombstones were taken from the nearby cemetery to crush the bones. Prisoners then passed the ashes through a sieve, looking for large bone pieces that needed to be further crushed as well as searching for gold and other valuables. Planning an Escape The prisoners worked for six weeks at their gruesome task. Though they were exhausted, starving, and filthy, these prisoners still held on to life. There had been a couple of earlier escape attempts by individuals, after which, a dozen or more other prisoners were killed in retaliation. Thus, it was decided amongst the prisoners that the prisoners would have to escape as a group. But how were they to do this? They were hindered by shackles, locked in with a large padlock, and aimed at with a machine gun. Plus, there was at least one informer among them. Fyodor Yershov finally came up with a plan that would hopefully  would allow at least a few of the prisoners to reach safety. While working, the prisoners often found small items that the victims had brought with them to Babi Yar - not knowing they were to be murdered. Among these items were scissors, tools, and keys. The escape plan was to gather items that would help remove the shackles, find a key that would unlock the padlock, and find items that could be used to help them attack the guards. Then they would break their shackles, unlock the gate, and run past the guards, hoping to avoid being hit by machine-gun fire. This escape plan, especially in hindsight, seemed nearly impossible. Yet, the prisoners broke into groups of ten to search for the needed items. The group that was to search for the key to the padlock had to sneak and try hundreds of different keys in order to find the one that worked. One day, one of the few Jewish prisoners, Yasha Kaper, found a key that worked. The plan was almost ruined by an accident. One day, while working, an SS  man hit a prisoner. When the prisoner landed on the ground, there was a rattling sound. The SS man soon discovered that the prisoner was carrying scissors. The SS man wanted to know what the prisoner was planning on using the scissors for. The prisoner replied, I wanted to cut my hair. The SS man began to beat him while repeating the question. The prisoner could have easily revealed the escape plan, but did not. After the prisoner had lost  consciousness  he was thrown  onto  the fire. Having the key and other needed materials, the prisoners realized they needed to set a date for the escape. On September 29 one of the SS officers warned the prisoners that they were going to be killed the following day. The date for the escape was set for that night. The Escape Around two oclock that night, the prisoners tried to unlock the padlock. Though it took two turns of the key to  unlock  the lock, after the first turn, the lock made a noise which alerted the guards. The prisoners managed to make it back to their bunks before they were seen.   After the change in guard, the prisoners tried turning the lock  a second  turn. This time the lock did not make a noise and opened. The known informer was killed in his sleep. The rest of the prisoners were woken up and all worked on removing their shackles. The guards noticed the noise from the removal of the shackles and came to investigate. One prisoner thought quickly and told the guards that the prisoners were fighting over the potatoes that the guards had left in the bunker earlier. The guards thought this was funny and left. Twenty minutes later, the prisoners rushed out of the bunker en masse in an effort to escape. Some of the prisoners came upon guards and attacked them; others kept on running. The machine gun operator didnt want to shoot because, in the dark, he was afraid he would hit some of his own men. Out of all the prisoners, only 15 succeeded in escaping.

Video Game And Violent Video Games - 1574 Words

Along with the rapid development of the internet in recent years, game and violence game have become companions of young people. We could not deny the fact that video game already has strong attraction for many people. Especially in today’s society, when work pressure is growing, gaming is an effective solution to relieve tension, dispel feeling of fatigue, anxiety. Playing the normal video game, which it not include any violence scenes, plus regulatory reasonable playing time can help players relaxed and balanced in terms of psychological after hours of studying, and working hard. But a lot of current game players do not like the game that bring the gently feeling, they want to experience a new kind of game, which make up a stronger feeling, and be able to do thing that they would not be able to do in the real world. This is one major reason that make people who enjoy to play violence video game have increase, and difficult to abandon this kind of game. A lot of people think that when you often playing violent video game, you will easy be haunted by the feeling of the spectacle going on in the game, and this will lead to the violation of real life. There is also an argument that violent video game did not affect the players because it is just a game, and it not real. The players should be able to tell what is real and what is virtual. In my opinion, playing violent video game did not affect to people behavior. Instead of that, playing violent video game is a benefit toShow MoreRelatedVideo Game : Violent Video Games927 Words   |  4 PagesThe video game industry possible causing behavioral problems for people of all ages. Video game violence isn’t breaking news for years people have played games with murder and sexual innuendos. People ask why violent video games are so attractive, maybe it’s a way to escape from real life or even therapeutic. History shows us that human being like violence, in roman time gladiators killed people and ani mals for sport with huge number of people as an audience. Today the video game industry has foundRead MoreVideo Games and Violent Video Games Effect1225 Words   |  5 Pages A video game is â€Å"an electronic game in which players control images on a television or computer screen† (Merriam-Webster). Video games have been entertaining and challenging gamers since the Game Boy to modern console games. Despite the simplicity of the definition of video games, a video game, especially ones containing violence can have a large effect on the gamer. Because of the realism and advancements in the video game industry, video games can influence the player, and can make the gamerRead MoreVideo Game Violence : Violent Video Games1626 Words   |  7 PagesDavis English III 27 March 2015 Video Game Violence Violent video games have been being created since the first console. Yet only recently have we been blaming them for aggression in the player. We as humans have a tendency to blame our violent behavior on other things rather thin ourselves. Now aggression is being defined in many ways in this situation but mainly people point to the anger that’s brought out in the real world after the game or maybe it’s the gamers’ tendency to haveRead MoreViolent Games And Violent Video Games1122 Words   |  5 PagesAs video game images become increasingly more realistic and graphic. Therefore, is there any link between the violence depicted in those games and violence in real life? Students are the main group people who played violent video games very often. Also, losing a game causes many people to have a negative impact. Last, the attitudes on violent game and antisocial. Games are everywhere around us, such as cellphones, televisions, or computers, but violent gam es are the most popular type of game. TheRead MoreViolent Video Games 886 Words   |  4 PagesAmerican child spends on video games per week is 8 hours? That’s a more than a whole school day! Many kids today are spending more and more time on video games. Not only is it damaging to the brain and body, but it also can cause insanity and dementia. Many of the mass murderers of the past have been found to play violent video games. Teens should not be permitted to play violent video games to ensure that they will not become aggressive. The foundation of the first video games was the CRT. The cathodeRead MoreVideo Game Violence And Violent Video Games2382 Words   |  10 PagesAbstract The issue of video game violence seems to be a hot topic right now after several shootings have occurred and made a connection to the shooters being video gamers. In looking at past research it is apparent that there seems to large amounts of research that contradict one work to another. Although I would have been interested in conducting a poll of the publics opinion regarding the use of violent video games and their connection to mass shootings I was not able to conduct the researchRead MoreRegulation of Violent Video Games2128 Words   |  8 PagesIssue: Video games are the primary source of entertainment for children nowadays. Be it in form of Wii Games, Nintendo or Xbox; children nowadays seems to be practically smitten with video games. It was also shown as evidence in some cases that the influence of such games is so huge that few children start speaking and acting like characters in the video games. Many video games, dating back to 1976’s Death Race, contain some or other aspect of violence, such as killing the bad person, driving dangerousRead MoreViolent Video Games Are Violent1677 Words   |  7 Pages2016 Violent Video Games Effect The future of entertainment revolves around technology which perhaps has caused video games to become more and more realistic over time. Although they often are entertaining, the contents have become more violent and disturbing as computing technology has become much more advanced. These days, the popularity of violent video games has caused an increase in controversy. Many parents and researchers say the video games are now becoming too violent. The violent videoRead MoreVideo Games And Violent Violence1345 Words   |  6 PagesOn television, iPads, cell phones, and even specially made devices for babies and children. Video games are interwoven with our daily lives. For many, it is just an innocent way to relax or enjoy themselves. For others, it has become an addiction in which they cannot escape. Not all video games are violent, but what about those that are? Does society have an obligation to monitor every type of video game children and adults play simply because they believe it may lead to acts of violence? PsychologistsRead MoreVideo Games And Violent Behavior1460 Words   |  6 Pages Video Games and Violent Behavior Jessi Moffett CRJ 385 September 15, 2015â€Æ' Intro Technology is an important aspect of change in our world. As time goes on, we are introduced to more and more technology every year, which includes media such as video games. The increase of technology has also increased and improved the world including ways of communicating and distribution of information. More often used outlets of media are those used for entertainment purposes, like television, internet and