Walking with Kafka Review Essay Example

Walking with Kafka Review Paper Essay on Walking with Kafka book, which is obviously the authors guide, as such, in my opinion, did not work The author, enjoying, leads us to the ruins of the regime and not the city However, there is. not us. book from the first page is written to the Swedes, and not forget about it. We will write a custom essay sample on Walking with Kafka Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Walking with Kafka Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Walking with Kafka Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer the difference of perceptions so far no one has denied. incomprehensible how it was possible to fit so much negativity in his short eight chapters is a feeling that the author has squeezed out all the dirt that has accumulated this city and Germany as a whole, during the last few decades based seemingly on a nkretnye historical facts, it is very easy to distort the most of them in varying degrees, to fit in with his plan. No, no, I do not deny the dirt lacks in history any country has ever played a leading role on the world political arena. but you would like to read something like this about your country? about your city? I think, the answer is yes, slukavili. pointing out all the negative aspects, it would not hurt to mention about those that have the sign +. although, again in the idea of ​​the book, apparently, it was not. and that Intelli gentnye Germans in the reviews referred to as mission-impartial and ironic, giving freedom of association, not very intelligent I would like to be called bile dripping from the pages However, Im not going to do and put the assessment of the book good.. ? why I explain: in German it was published under the title Ein Barbar in Berlin ( Barbarian in Berlin), And so, if we consider the her with such a position, the familiarization with it is, of course, helpful and informative. mystery is for me remains why it was called in Russia Walking with Kafka . that want to say publishers? to flatter the author? Or just to generate interest and increase sales? After reading the one and the other, it seems absolutely absurd .

Free Essays on Fall Of Ancient Egypt

Next came the Persian conquest. Cyrus the Great of Persia marked out Egypt as part of the world he planned to master; but he died before accomplishing that portion of his designs. His son Cambyses advanced against Egypt just as the aged Aahmes died, and the Persians thus encountered a new and untried sovereign, who made little resistance against them. The story of Persia's dominion over Egypt has been already told. It is true that Cambyses and his successors took the title of Pharaoh and that the Egyptian priesthood included them among the dynasties of Egyptian sovereigns. But the Persians held the rank of Pharaoh only as one among their many honors; they dwelt in their own country and ruled Egypt by governors as a conquered country. The long line of independent monarchs who had held the throne of ancient Egypt as their chief glory and their seat of empire vanished with Aahmes. Alexander, the famous Grecian conqueror, won Egypt when he defeated Persia. Indeed, the Egyptians hailed him as a deliverer. He worshipped their gods, accepted the title of "Pharaoh" with solemn respect, and caused Egypt to profit greatly by his favor. He founded the celebrated city of Alexandria at the western mouth of the Nile, naming the city after himself and planning to have it supersede Tyre as the commercial metropolis of all the eastern world. In the division of Alexander's empire among his generals, which followed after his death, Egypt fell to Ptolemy, the son of Lagos. His family, the Ptolemies, ruled Egypt as independent monarchs for nearly three centuries, making of it a sort of Greek-Egyptian kingdom. Its fortunes fluctuated, without marked extremes, in the constant struggle for power which occupied the various Greek kings whom Alexander had thus left in control of all the East. This era of the Ptolemies is to be reckoned on the whole as one of the more fortunate periods of Egyptian life. At no time was the Nile valley actually invaded, ... Free Essays on Fall Of Ancient Egypt Free Essays on Fall Of Ancient Egypt Next came the Persian conquest. Cyrus the Great of Persia marked out Egypt as part of the world he planned to master; but he died before accomplishing that portion of his designs. His son Cambyses advanced against Egypt just as the aged Aahmes died, and the Persians thus encountered a new and untried sovereign, who made little resistance against them. The story of Persia's dominion over Egypt has been already told. It is true that Cambyses and his successors took the title of Pharaoh and that the Egyptian priesthood included them among the dynasties of Egyptian sovereigns. But the Persians held the rank of Pharaoh only as one among their many honors; they dwelt in their own country and ruled Egypt by governors as a conquered country. The long line of independent monarchs who had held the throne of ancient Egypt as their chief glory and their seat of empire vanished with Aahmes. Alexander, the famous Grecian conqueror, won Egypt when he defeated Persia. Indeed, the Egyptians hailed him as a deliverer. He worshipped their gods, accepted the title of "Pharaoh" with solemn respect, and caused Egypt to profit greatly by his favor. He founded the celebrated city of Alexandria at the western mouth of the Nile, naming the city after himself and planning to have it supersede Tyre as the commercial metropolis of all the eastern world. In the division of Alexander's empire among his generals, which followed after his death, Egypt fell to Ptolemy, the son of Lagos. His family, the Ptolemies, ruled Egypt as independent monarchs for nearly three centuries, making of it a sort of Greek-Egyptian kingdom. Its fortunes fluctuated, without marked extremes, in the constant struggle for power which occupied the various Greek kings whom Alexander had thus left in control of all the East. This era of the Ptolemies is to be reckoned on the whole as one of the more fortunate periods of Egyptian life. At no time was the Nile valley actually invaded, ...

Gibe, Gybe, Jibe, and Jive

Gibe, Gybe, Jibe, and Jive Gibe, Gybe, Jibe, and Jive Gibe, Gybe, Jibe, and Jive By Maeve Maddox The verbs gibe, gybe, jibe and jive all begin with the sound [j] and are often confused. gibe (verb): to taunt, to insult. Example: â€Å"If he laughed instead of cried when someone  gibed  at him, often the  teasing stopped.†Ã‚   gibe (noun): a sneering comment, a taunt. Example: â€Å"The  teasing, taunts,  gibes  and hurtful acts are a part of me still.† gybe (verb): (sailing term) to shift suddenly and with force from one side to the other when a ship is steered off the wind until the sail fills on the opposite side. Alternative spelling: jibe. Examples: â€Å"As Phil slipped overboard, the  boom gybed.† â€Å"A gust of wind caught their  sail, the  boom jibed, nearly knocking Mr. Snider overboard.† jibe (verb): to make sense, to agree with, to fit in. Example: â€Å"The latest research findings jibe with those recorded in 1934.† The noun jive has these three meanings: 1. a type of fast, lively jazz Weve been wanting to  play Jive  since the band first started. 2. lively and uninhibited dancing. He doesnt quite bounce around like a rubber band during his jive, but does good enough to notch a 7-7-7. 3. talk or conversation, especially talk that is false, misleading, or worthless. It’s time to cut the jive and tell the truth. As a verb, jive can mean to play lively music or to dance to lively music. Example: They spaced each other about four feet apart and  were jiving  to the music. The verb jive can also mean, â€Å"to mislead or deceive.† Maybe the narcs  were jiving  him, maybe  they were  going to shoot him in the back. I searched his eyes for some clue that  he was jiving me. He wasnt.   The most common errors with these words are to spell gibe as jibe and to use jive in the sense of jibe. Here are some examples of misuse from the Web: Incorrect: Arizona Prison Privatization Proposal Doesnt Jive with Market Correct : Arizona Prison Privatization Proposal Doesnt Jibe with Market Incorrect:  But  my opinion  about that  doesnt jive  with everyone elses opinion.   Correct :  But  my opinion  about that  doesnt jibe with everyone elses opinion.   Incorrect: If your child is hurling his own silly  jibes at  the teaser, then its a mutual thing. Correct : If your child is hurling his own silly  gibes at  the teaser, then its a mutual thing. Incorrect: Put-downs, slurs, jibes, and innuendo of all kinds are never purposeless or harmless. Correct : Put-downs, slurs, gibes, and innuendo of all kinds are never purposeless or harmless. The Oxford English Dictionary validates the nonstandard use of jive in the sense of jibe as â€Å"U.S.† usage, but Merriam-Webster Unabridged (notorious for its tendency to embrace all types of questionable usage) does not. The only definition M-W offers for jibe is â€Å"to be in accord.† Its only definitions for the verb jive are related to music, misleading talk, and teasing. Two other much-cited American authorities are careful to distinguish between gibe and jibe: The Chicago Manual of Style A gibe is a biting insult or taunt; gibes are figuratively thrown at their target â€Å"The angry crowd hurled gibes as the suspect was led into the courthouse.† Jibe means to fit, usually with negation â€Å"The verdict didn’t jibe with the judge’s own view of the facts.† The AP Stylebook To gibe means to taunt or sneer: â€Å"They gibed him about his mistakes.† Jibe means to shift direction: â€Å"They jibed their ship across the wind.† or, colloquially, to agree: â€Å"Their stories didn’t jibe.† Summary The sailing term may be spelled either gybe or jibe. The latter is more common in US usage. The verb that means â€Å"to agree† or â€Å"to fit† is spelled jibe. The noun and verb that convey taunting are spelled gibe. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:"Based in" and "based out of"Best Websites to Learn EnglishDrama vs. Melodrama

Northern Ireland Between 1963 and 1972 Essay Example | Topics and Well Written Essays - 2000 words

Northern Ireland Between 1963 and 1972 - Essay Example This particular time period is one of the most important in regards to the entire history of the competing forces between the Unionists and the Nationalists and even in regards to Northern Ireland overall, and in order to understand why the British government was so ineffective during this time, there are several key issues that need to be discussed in regards to this matter. By addressing and examining different people's points of view, as well as integrating somewhat of a personal opinion, we will be able to not only answer the argument of why the British government was so ineffective in this regards, but also the things that they should and could have done in order to best mend relations between these competing forces. Furthermore, we will be addressing the issue of why there was only a political initiative being tabulated after all of this, in the year 1973, and why it was not done before this, as it certainly should have been. This is what will be dissertated in the following. Between the years of 1963 and 1972, there was much turmoil that took place in Northern Ireland, particularly in regards to the competing forces of the Unionists and the Nationalists. ... The Troubles is a term which is used to basically describe the era that is in discussion here, however the Troubles actually initialized in the early 1920s. It is a term which is used to describe "the latest installment of periodic communal violence involving republican and loyalist paramilitary organizations, the Royal Ulster Constabulary (RUC), the British Army and others in Northern Ireland from the late 1960s until the late 1990s ending with the Good Friday Agreement on April 10, 1998".2 Although the Troubles are considered as having truly initialized during the late 1920s, they really did not become acknowledged as to have had begun until the year 1968, when there was widespread rioting and public disorders all over Northern Ireland that had broken out at the marches of the Northern Ireland Civil Rights Association (NICRA). This was one of the main times when the British government should have stepped in and really done something to arbiter these competing forces however they in a sense basically stood by and did nothing. There are a few different reasons that can be used to explain why this is, and one in particular is the fact that they were afraid. Basically, although the Nationalists (Catholics) made up the majority of the population even at that time, it was the Unionists (Protestants) who tended to be richer and more powerful, however when the NICRA group ended up launching a peaceful civil rights campaign in the year 1967, they were "seeking a redress of Catholic and Nationalist grievances within Northern Ireland. Specifically, they wanted an end to the gerrymandering of electoral constituencies that produced unrepresentative local councils (particularly in Derry City) by

Contracting with the Federal Government Term Paper

Contracting with the Federal Government - Term Paper Example Contracting by Simplified Acquisition Procedures, FAR 13 This rule involves the government purchase of tools that are less than the value of $150,000. The government purchase of this equipment is considered micro purchases. The involved procedures do not require competitive bids or quotes and the involved agencies can buy through credit cards or the Government Purchase Card. In addition, it is not necessary to involve the procurement officer. However, most of the government purchases are in this category since most of the products purchased do not involve a lot of money. An example is the government purchase of office equipment such as chairs, tables, and computers. This category comprises of more than 70 per cent of all government purchase dealings. According to government statistics, this category involved a total sum of $19 billion dollars. The increase in government transaction in this category is because the Federal Acquisition Streamlining Act made several amendments to the act thus eliminating limitations on government purchases under $150,000. This means that agencies can be allowed to use abridged processes for soliciting and assessing bids worth up to $150,000. However, it is mandatory for the government agencies to publicize all deliberate procurements over $25,000 according to Federal Business Opportunities or on the government website, which enlists all the available procurement opportunities. One main advantage of this easy purchase processes is that they require fewer governmental details, less endorsement levels, and fewer documentation. However, these procedures require all the government procurements above $3,000, but under $150,000, to be kept back for small companies. in addition, the small businesses has to apply for the purchases except if the assigned agent cannot get proposals from two or more minor businesses who are competitive on price, quality and distribution (Government Contracting 101; Worthington & Goldsman, 1998). Contracting by Negotiation, FAR 15 This government rule requires that the government agencies to use negotiation as a contracting method. In order to do this, the federal agencies have to issue a request for proposal (RFP) or Request for Information (RFI) or Invitation for Bid (IFB).  Unlike the previous rule, this rule allows for, communications, Clarifications, and discussions  in the selection procedure and the government might permit for last proposal amendments.  In order for a company to be selected, some factors such as best value and trade-off processes are evaluated. This occurs depending with the interest of the government to contemplate issues other than the lowermost price or utmost technical rating, or the lowermost price that is technically appropriate source for selection, where the solicitation highlights the marginally suitable standards and the selection is founded on a price assessment amongst all suitable bids.  This rule applies mostly to contracts above $150,000, and extremely technical products and services are being pursued (Worthington & Goldsman, 1998). Contracting by Sealed Bidding, FAR 14 The Contracting by Sealed Bidding as described by the rule consist of making and advertising an invitation for bids (IFB). It also involves receiving the proposals, opening them openly, assessing them without negotiations with the bidders, and giving the agreement to the accountable and responsive bidder founded on price and

Operational Analysis of BP

Operational Analysis of BP P1 Describe the different sectors in which engineering companies operate and the function that they carry out in that sector. Task1 a)Research and describe the function / operation of one of each engineering companies that you judge to work within the Primary, Secondary, Tertiary and Quaternary sectors. Where applicable, state any products that these companies manufacture. Bp Primary BP is basically located in all the sectors. Primary sector basically involves the extraction of raw materials. These raw materials include iron ore, trees, unprocessed coal, and oil. The primary sector is also referred to as the extractive production. BP is involved in this sector as it extracts its own raw materials which include crude oil and gas. Extraction is of their oil is mainly done in the Gulf of Mexico which include Atlantis, Na Kika, Thunder Horse and Mad Dog and on land their oil drilling rigs are in many places including 48 states on the United States and one of them is Alaska. In its involvement in the raw material extraction, BP between 2013 and 2015 its average daily production or extraction raised from 189,000 barrels of oil equivalent to 249,000. After crude oil and gas has been extracted the next step is to transport it to a refinery plant and create known fuels of today and that will commence the next stage which is the secondary sector. BP is involved in all the sectors meaning that it extracts its own raw materials, refine its own oil to make products and then distribute it and it does its own research to improve its refining methods to make its products of great quality. Oil rigs in the Gulf of Mexico operated by BP . Secondary as BP is involved in all the sectors as mentioned above, it refines its own crude oil to make many products that include fuel for many vehicles including aircrafts, gas used in homes and many more. The secondary sector basically involves the turning of raw materials into finished products or goods which will be used by other businesses. The main BP refinery plant is in Cherry Point, Wash.; Whiting, Ind.; and Toledo, Ohio as per BP website and they refine up to 744 000 barrels of oil every day. In this sector, they produce a wide range of products which include fuels like petrol and diesel, petrochemicals and lubricants which are then used to power up vehicles of all sorts. The end products of this sector are sold to aircraft owners as jet fuel, motor vehicle fuel and vehicle lubricates such as motor oil. BP refinery plants Tertiary this sector includes the distribution of the finished products or in other words the provision of services and goods to customers like for example jet fuel to companies like Boeing. To distribute its products throughout the whole world, BP has created fuel stations throughout the world which sell petrol and diesel. It also sells gas. It also supplies its products through independent jobbers and dealer wholesales and franchised retail sites as per the BP website. Quaternary this sector basically involves research and development within a company. The quaternary sector is based on knowledge and skill and scientific research to improve efficiency or the quality of the products being created. With BP, there is a sector which is always developing and researching technologies to make its operations safer and efficient and explore and discover new resources to use. As per the BP website, it tests, uses, and creates innovative technologies at its refinery plants and in its fuel business to make the product of quality and to make sure that it is safe to use. It is also researching ways to avoid oil spills that will destroy the natural environment thereby making the world a safer place. Shell Primary ­ as with BP, shell is also an oil based company that is involved in all sectors. In the primary sector, it extracts its own crude oil mainly in the North Sea. It extracts crude oil as well as gas and because it mainly operates in the North Sea, they constantly face challenges extracting that oil. In this sector shell uses extended reach drilling technology that allows it to work in places with high pressure as where the crude oil and gas is located since the fossils where made in high pressure conditions. Their first major oil discovery was in 1971 and was in Brent field which then started producing oil in 1976. Its first gas field was in Leman field and it was in 1966. Shell operates about 33 offshore oil extraction plants and about 65 interests in the North Sea as per the shell website. Secondary- after the extraction has been done like for example offshore, the raw materials are then transferred to onshore for processing. Its transported by pipeline most of it. When it arrives, the oil is refined and processed using a process called fractional distillation. Also, the oil enters the globally traded crude oil market and the finished products such as petrol and diesel that is put into cars, aviation, and marine fuel and lubricants and plastics and chemicals are then distributed in the tertiary sector. With gas, it is processed on shells 3 main gas plants which include St Fergus, Mossmoran and Bacton and they produce about 35% of the UK gas as per the shell website. Tertiary after the secondary stage has been finished that it the products have been made such as fuel, lubricants and products like plastic, the next stage is to distribute them to potential customers which include large companies like for example involved in aviation business and motor vehicle. Also, SHELL has its own fuel stations across the world so that it can distribute its fuel to the people. As a large company shell has small franchises that only specializes in the distribution sector like for example some fuel stations maybe franchises and it is another way of distributing its fuel to the world. Quaternary  ­ as a large company, Shell is always looking or researching for new technologies to improve its raw materials extraction, its production. Its looking for ways to make the whole process efficient. Its also developing technologies to cope with the deal with challenging environment like high pressure environment like in the North Sea. Its also researching in the field of advanced imaging to improve production. This include the research of 3D seismic images to help see the flow pattern of oil underground. This is all done to boost the oil production to meet the demand of the growing population. TATA industries Primary- TATA steel mainly operates in India and its 3 main materials it extracts are iron ore, chromite, and coal. Iron ore and coal are the main raw materials needed for the creation of steel. The company started mining these raw materials in 1903 as per their own website. The mining sites are in Noamundi, Joda and Katamati in the states of Jharkhand and Odisha. Its coal mines are in Jharia West Bokaro, in the state of Jharkhand. These raw materials are then used to make steel that is then transported to its vehicle making plant to make motor vehicles and other machines. Secondary- the whole secondary process is explained through the picture below. from how the iron ore is melted and the processes it goes for steel to be produced. Also, as mentioned above this process involves the transformation of raw materials to finished goods and products. In this sector is where the steel production is done by using iron ore and coal. Iron ore is smelted and the iron is separated from the ore. After that the iron is then further re melted and addictives are added such as coke and limestone in the furnace. After this process steel is produced. After steel, has been made it is used to make cars in the land rover and jaguar factories. Besides making cars, it also makes Gears, engines, motors, hydraulic systems, power generation. Tertiary after the manufacturing process, the next stage is to distribute and sell the finished goods to the consumers. The company has its own dealers that sells the famous jaguar and range rover cars. Besides cars it also sells car gears and engines to other manufactures. It also sells motors and generators. So, the company has its own dealerships as well as other franchises that will sell their products on their behalf. Quaternary the company has a division that specializes in research and development and production of advanced technologies. The company is always looking for new technologies to make mining safe and efficient. Also, its researching ways to make cars that produce less carbon footprints. Also, its producing technology or software that estimates the volume of coal in every seam and the quality. Information and pictures extracted from https://uk.pinterest.com/annmaireesaward/bp/ http://www.shell.co.uk/energy-and-innovation/meeting-todays-demands/finding-oil-and-gas.html http://www.tatasteelindia.com/products-and-processes/raw-materials.asp P2 Describe the organisational types of three given engineering companies Task2 From the companies, you have chosen above; Give a brief outline for the companies and state the sort of organisational type (the type of business organisation) they may have? (For example: sole traders, partnerships, companies, franchises). Shell is a franchise Describe the nature of their business. Describe the range of products that they offer and the engineering functions they carry out. State the kind of Organisational structures they have? (For example: Line Organisational Structure, Hierarchical structures). Explain why an Organisation needs a Structure? P3Outline how information flows through an engineering company in relation to an engineering activity Task3 Using the company you work in, draw up an organisational chart that shows the line of command in the company. Select a product that the company maintains. With reference to the above product, describe with aid of a flow chart how information is passed in an effective manner between the people responsible for its maintenance. M1 explain how improvements in information flow could enhance the functional activities of an engineering company Task4 Explain how business improvement techniques such as 5S/5C (Sort, Set-In-Order, Shine, Standardise and Sustain) facilitate information flow. D1 Evaluate the information flow through an engineering company in relation to an engineering activity Task5. Evaluate the effectiveness of how information is passed for the given company. Your evaluation should include as a minimum; The advantages and disadvantages of the process flow. Time it takes to complete the order against customer needs. Identify problems with the system. Describe why Lean Manufacturing has become an important philosophy to manufacturing industry and why techniques such as Just in Time (JIT), Kanban and 5S are so valued. You need to write to your manager explaining how you think information flow and communications can be improved.

Preferred stock

The property costs IPPP,OOH 3 years ago and was carried on the promoters' books at Pl 50,000. Jan. 31 Issued 30,000 shares of convertible preferred stock at Pl 50 per share. Each share can be converted to five shares of common stock. The corporation paid IPPP,OOH to an agent for selling the shares. Feb.. 15 Sold 9,000 shares of common stock at IPPP per share. The corporation paid issue costs of p 75,000. May 30 Received subscriptions for 12,000 shares of common stock at IPPP per share. Gag. 30 Issued 2,1 00 shares of common stock and 4,200 shares of preferred stock in exchanged for a building with a fair market value Of Pl , 530,000.The building was originally purchased for Pl , 140,000 by the investors and has a book value of IPPP,OOH. In addition, 1,800 shares of common stock were sold for IPPP,ooh cash. Novo. 15 Payments in full for half of the subscriptions and partial payments for the rest of the subscriptions were received. Total cash received was Shares of stock were issued fo r the fully paid subscriptions. Deck. Declared a cash dividend of Pl O per share on preferred stock, payable on December 31 to stockholders of record on December 1 5, and PEP per share cash dividend on common stock, payable on January 15, 2006 to stockholders f record on December 15.Deck. 31 Paid the preferred stock dividend. Net income for the first year of operations was Pl QUESTIONS: Based on the above and the result of your audit, determine the following as of December 31, 2005: 1 . Common stock a. IPPP,ooh p 144, 000 c. IPPP,ooh 2. Paid-in capital in excess of par value of preferred stock a. P 1 b. Pl 275,000 d. Pl 86,000 AP-5901 Q Page 2 of 5 Paid-in capital in excess of par value of common stock 3. A. PA,21 1,000 4. Retained earnings d. IPPP,ooh 5. Total stockholders' equity SUGGESTED ANSWERS: C, C, C, D, B PROBLEM NO. 2The Perseverance Corporation has requested you to audit its financial statements for the year 2005. During your audit, Perseverance presented to you its balan ce sheet as of December 31 , 2004 containing the following capital section: Preferred stock POI par; 60,000 shares authorized and issued, of which 6,000 are treasury shares costing PEP,OOH and shown as an asset Common stock, par value PA; 600,000 shares authorized, of which 450,000 are issued and outstanding Additional paid in capital (PA per share on preferred stock issued in 2000) Allowance for doubtful accounts receivable Reserve for depreciationReserve for fire insurance Retained earnings IPPP,ooh 300,000 12,000 840,000 198,000 Additional information: Of the preferred stock, 3,000 shares were sold for P 18 per share on August 30, 2005. Perseverance credited the proceeds to the Preferred Stock account. The treasury shares as of December 31, 2004 were acquired in one purchase in 2004. 2) The preferred stock carries an annual dividend of Pl per share. The dividend is cumulative. As of December 31, 2004, unpaid cumulative dividends amounted to AS per share. The entire accumulation w as liquidated in June, 2005, by issuing to the preferred stockholders 54,000 shares of common tock. ) A cash dividend of Pl per share was declared on December 1, 2005 to preferred stockholders Of record December 1 5, 2005. The dividend is payable on January 15, 2006. 4) At December 31, 2005, the Allowance for Doubtful Accounts Receivable and Reserve for Depreciation had balances of PEP,ooh and Pl respectively. 5) On March 1, 2005, the Reserve for Fire Insurance was increased by PEP,OOH; Retained Earnings was debited. 6) On December 31, 2005, the Reserve for Fire Insurance was decreased by PEP,000, which represents the carrying value of a machine destroyed by fire n that date.