Sexual Love And The Freedom And Happiness Shared By Two...

The Song portrays the virtue of sexual love and the freedom and happiness shared by two lovers. The Song speaks of a sexual love between man and woman who stands equally before each other in the privacy of their intimacy with no consciousness of the hierarchies of their public world. Equal standing in its most encompassing meaning—neither one is superior nor inferior, but equally ready to initiate and invite, equally desiring and eager to please and be pleased, both transparent about fantasies and pleasures received, equally vocal to endear and arouse, same sense of wholeness and brokenness, of shamelessness and abandon. Passion is matched with passion; longings are returned with the same intensity--no holding back and no concern for anything except to ravish each other, both take pleasure, and absorbed in each other in their own Eden. Thus, sex is honorable, pleasurable, and paradisal. The Song is devoid of any â€Å"patriarchal† mindset; the woman exhibits a conscious ness of being highly valued. If she’s in a patriarchal society, then she has learned to be counter –cultural, just as the Hebrew Bible is counter-cultural with ANE and other ancient literature. She neither sees herself oppressed nor in a subordinate position. She values her sensuality and sexuality and sees herself as good as anyone else, even if her â€Å"patriarchal† world refuses to offer equal opportunity for her kind. Or perhaps she truly lives in a heterarchical culture? She does not strive to be equal with menShow MoreRelated Comparing Awakenings in Chopins The Storm and The Story of an Hour1260 Words   |  6 Pagessubjects. Chopin is famous for her progressive depiction of the female characters in her stories. Two such stories, The Storm and The Story of an Hour, examine and refute the long held ideal of the subservient wife. The Storm, written in 1898 but not published until later because of its provocative content, describes the passionate extramari tal affair between Calixta and Alcee, a former lover. The Story of an Hour follows Louise Mallard as she deals with the death of her husband. Chopin usesRead MoreIs There Love in Her Heart?1399 Words   |  6 Pages What is love? There are many opinions and definitions of love. One meaning of love is, â€Å"an intense feeling of deep affection† and another is â€Å"a feeling of warm personal attachment or deep affection.†(Dictionary.com) Love is an emotion and feeling that can only truly be experienced. It is not something that you can just pull from a hat, you must want it and even work for it. Kurt Vonnegut said, â€Å"A purpose of human life, no matter who is controlling it, is to love whoever is around to be loved†Read MoreThe Storm And The Story Of An Hour Comparison Essay847 Words   |  4 Pagesabout lovers who have found new relationships but were once had love for each other. Chopin died in August 1904 from a hemorrhage. I chose to write about two of Kate Chopin’s short stories titled â€Å"The Storm† and â€Å"The Story of an Hour†. The comparisons that stood out to me in her two stories were the theme, the gender roles, and the independ ence the women came to. Kate Chopin used a guilt in marriage for a theme in her short stories name â€Å"The Storm† and â€Å"The Story of an Hour†. Both stories shared someRead MoreNature in Sons and Lovers by D.H. Lawrence2490 Words   |  10 Pagesglorified union with nature along with its corollary, sexual fulfilment. His experience growing up in a coal-mining family provided much of the inspiration for Sons and Lovers, his third novel, also considered his ‘crowning achievement’ (Qamar Naheed, 1998). Written in 1913, it is considered a pioneering work for its realism, vivid characterisation, treatment of sex complications and faultless control over tone and narrative method. Sons and Lovers is referred to as a Kà ¼nstlerroman (a version of theRead MoreGeoffrey Chaucer’s The Wife of Bath’s Tale1379 Words   |  6 Pagesmust control everything in order to have a happy marriage; however, her life experience and the story she shared should tell her otherwise. Throughout Alison’s life, she believed that women had the same rights as a man and that personal happiness did not mean for person to be celibate if not married or view sexual desires in women as a moral sin. Alison’s outlook in life enabled her freedom to marry often and not let society or her husband’s dictate weather she was a capable individual withoutRead MoreA Comparison Between the Victorian and the Contemporary Couple in A.S Byatts Possession3530 Words   |  15 PagesByatts Possession Possession contains two love stories: a contemporary one and a Victorian one whose plots are interlaced, and not as its subtitle suggests a single one: A Romance. It is a novel about a pair of young scholars who trace the correspondence between two Victorian poets. The contemporary love story between Roland Mitchell and Maud Bailey develops in parallel with and is intermingled with the story of the Victorian lovers, Randolph Henry Ash and Christabel LaMotteRead MoreThe Shipm An Older Man Who Walked With The Most Subtle Essay2324 Words   |  10 PagesWithout having ever intended it, Fendrel and the Lady of the Water had fallen in love. Yet their romance was not able to continue, not aboard the ship. Each day that she stayed, the men of the crew became more curious and more hungry for the same attention it was rumored their captain received. Fendrel knew, if he wish to protect her from their treachery, she would have to depart from the ship. Tearfully, the lovers said their goodbyes late at night when the crew slept, with only a kiss to end theirRead MoreThe Depiction of Male/Female Relationships in Tolstoys War and Peace1929 Words   |  8 Pagespart Russian gentry. Increasingly relaxed social mores in the â€Å"developed† world, including the greater freedom to choose to whom one gets married to as well as increased women’s sexual rights, were much more uncommon during the time that War and Peace takes place. Tolstoy, an outspoken critic of arranged marriages, uses the characters in his novel as a way of exploring the various types of love, and in general the interactions between men and women of t he time. This essay will attempt to focus onRead More The Wife of Bath’s Tale2902 Words   |  12 Pagescould assume this was programmed into her by her influential mother and her own religious doctrines. Accordingly, Alisoun argued that the woman must control everything in order to have a happy marriage; however, her life experience and the story she shared should tell her otherwise. The widow Alisoun was seamstress by trade as well as a liberated older woman of her time in thought and action; for that reason, she traveled unescorted with a caravan of many diverse individuals toward the town of CanterburyRead More Contrasting Native Son and Their Eyes Were Watching God Essay4128 Words   |  17 Pages  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   This paper examines the drastic differences in literary themes and styles of Richard Wright and Zora Neale Hurston, two African--American writers from the early 1900s. The portrayals of African-American women by each author are contrasted based on specific examples from their two most prominent novels, Native Son by Wright, and Their Eyes Were Watching God by Hurston. With the intent to explain this divergence, the autobiographies of both authors (Black Boy and Dust Tracks on a Road) are

Qualitative Paradigm - 2550 Words

The Qualitative Paradigm The design of a research study begins with the selection of a topic and a paradigm. A paradigm is essentially a worldview, a whole framework of beliefs, values and methods within which research takes place. It is this world view within which researchers work. According to Cresswell (1994) A qualitative study is defined as an inquiry process of understanding a social or human problem, based on building a complex, holistic picture, formed with words, reporting detailed views of informants, and conducted in a natural setting. Alternatively a quantitative study, consistent with the quantitative paradigm, is an inquiry into a social or human problem, based on testing a theory composed of variables, measured with†¦show more content†¦Ã‚ · The researcher must consider whether to study a single case or multiple cases. The study of more than one case dilutes the overall analysis; the more cases an individual studies, the greater the lack of depth in any single case. When a researchers chooses multiple cases, the issue becomes How many?- Typically, however, the researcher chooses no more than four cases. What motivates the researcher to consider a large number of cases is the idea of generalizability, a term that holds little meaning for m ost qualitative researchers. Qualitative Methods of Data Collection People’s words and actions represent the data of qualitative inquiry and this requires methods that allow the researcher to capture language and behavior. The key ways of capturing these are: * Observation – both participant and direct * In-depth interviews * Group Interviews * The collection of relevant documents * Photographs and Video Tapes The Interview The interview is one of the major sources of data collection, and it is also one of the most difficult ones to get right. In qualitative research the interview is a form of discourse. According to Mischler (1986) its particular features reflect the distinctive structure and aims of interviewing, namely, that it is discourseShow MoreRelatedQualitative Paradigm2538 Words   |  11 PagesThe Qualitative Paradigm    The design of a research study begins with the selection of a topic and a paradigm. A paradigm is essentially a worldview, a whole framework of beliefs, values and methods within which research takes place. It is this world view within which researchers work. According to Cresswell (1994) A qualitative study is defined as an inquiry process of understanding a social or human problem, based on building a complex, holistic picture, formed with words, reporting detailedRead MoreTypes Of Research Paradigms Or Design, Qualitative And Qualitative Essay1842 Words   |  8 Pages(Greenhalgh, 2001) â€Å"A methodological scope will influence either the types of documents in the review or the way in which these documents are discussed† (UNC, 2015). There are two major categories of research paradigms or design, the Qualitative and Qualitative designs. The qualitative research is empirical because it is based on observation and experience. Observation because it deals with more realistic situations. With the quantitative research, we identify the population of interest, variablesRead MoreA Qualitative Case Study : An Interpretive Research Paradigm1583 Words   |  7 PagesThis is a qualitative case study conducted under an interpretive research paradigm. From an ontological perspective, unlike the position of the positivist paradigm in which there is the belief that there is only one truth and that objective reality does exist independent of human perception, this study employs the constructivist view of reality and the essence of phenomenon. The constructivists view truth as relative and dependent on one’s perspective. This paradigm â€Å"recognises the importance ofRead MoreExamine the Fields of Qualitative and Quantitative Research and the Advantages and Limitation of Each Paradigm.1089 Words   |  5 Pageslimitations between qualitative and quantitative research methods, it can be said that this issue has been debated to death with many spending years proving which methods is the best. Qualitative and quantitative researches are the two basic research categories which are used in psychology, with both these type of research having advantages and best limitations to their use in researching. For quite a while there has been some discussion around which method of distinctions between Qualitative research andRead MoreManagement Research According to Badewi (2013), there are two approaches for conducting a600 Words   |  3 Pagestype, scholars try to find a reality, however in the problem solving approach, there is no single reality, and it is based on qualitative and descriptive analysis. One of the most advanced research paradigm used today in conducting research starts with Ontology, epistemology, Methodology, methods and technics and structure (Easterby-Smith, 2012, p. 18). The research paradigm follows the literature review, and evaluates it by using its advanced philosophy. Ontology is the belief about the realityRead MoreEthical Issues In Networks Systems Design: A Reflection1190 Words   |  5 Pagesselected positivist research paradigm for use in my research process. Based on the nature of this research process , I opted to employ the paradigm duo its positive approach and its close relevance to the nature of research topic. This research topic also dictate that a positive approach be used in order to arrive at the ethical issues of concern being investigated. There is also the need to give the reality an objective manner. Furthermore, the positivist research paradigm is suitable for use in socialRead MoreNew Medi New Digital Age1254 Words   |  6 Pagestransformations in the society. In this paper, I argue that new media has contributed to all aspects of the paradigm shift. As it is constantly remediating its predecessors, it shapes new modes of subjectivity and changes the way we perceive knowledge. Although these changes create disruption in t he society, literacy has become the solution to the problems that we are facing in the shift of new paradigm. New media constantly remediates itself from old media technologies. While some people argueRead MoreMaking Differences Matter8932 Words   |  36 PagesA NEW PARADIGM FOR MANAGING DIVERSITY BYLINE: by David A. Thomas and Robin J. Ely; David A. Thomas is an associate professor at the Harvard Business School in Boston, Massachusetts. Robin J. Ely is an associate professor at Columbia University s School of International and Public Affairs in New York City. Their research and teaching focus on the influence of race, gender, and ethnicity on career dynamics and organizational effectiveness. ABSTRACT: MAKING DIFFERENCES MATTER: A NEW PARADIGM FOR MANAGINGRead MoreImpact of Science on Society38421 Words   |  154 Pagesmost apparently immutable system or structure may be experiencing change even as you look at it. By change I mean, of course, not just change in the sense of bigger and better models and new ways of doing the same things you were doing before, but qualitative chan ge in the structure and behavior of the society in which you live. I mean new philosophies as well as new gadgets. I’m not saying that the appreciation of change is easy; far from it, particularly today. As one of your more respectable socialRead MoreEvaluating Kuhn ´s Theory of Scientific Development Essay1545 Words   |  7 Pageson the history and philosophy of science. One of such is the Kuhn theory of science development postulated by Thomas Kuhn. His theory brought about a new perspective where scientific theories are placed in an umbrella of a grand theory called the paradigm. Thomas Kuhn who was born in 1922 in Cincinnati, studied physics at Harvard, graduating summa cum laude in 1943, applied his knowledge of quantum physics to humanities of science developing the Kuhn theory of science development (Bird, 2012). Although

Option and Major Studios Free Essays

FIN 4414 – Financial Management – Spring 2009 â€Å"Arundel† Case Assignment Due: March 23, 2009 Case: â€Å"Arundel Partners: The Sequel Project,† HBS, Case # 9-292-140, Revised 12/92. Main Question: Is $2million per movie a fair price? Why or why not? Additional Questions 1. Provide a brief overview of the proposed venture. We will write a custom essay sample on Option and Major Studios or any similar topic only for you Order Now Clearly describe the relevant time line. 2. Why do the proponents of this venture believe that Arundel Partners can make money buying movie sequel rights? Why do they propose buying a portfolio of rights rather than negotiating the purchase price on a film-by-film basis? Why do they propose to purchase the sequel rights at t=0 (before the first film is released) rather than at t=1? 3. Assuming a discount rate of 12% (risk free rate of 6% and a risk premium of 6%) calculate the NPV for all the sequels. Use the expected negative costs and the expected revenues given in Table 7. 4. Using the â€Å"decision-tree† approach, calculate the per-movie value of the sequel rights to the entire portfolio of 99 movies released in 1989 by the six major studios. . Assume that a maximum of ten sequels can be made in any given year. Using the same decision-tree approach, what would you estimate to be the per-movie value of the sequel rights to the entire portfolio of 99 movies released in 1989 by the six major studios? 6. Using the Black-Scholes approach, calculate the per-movie value of the sequel rights to the entire portfolio of 99 movies released in 1989 by the six major studios. Assume once again that there is no maximum to the number of sequels that can be made in a given year). You must provide details of how you estimated the inputs to the B-S formula. a. Asset value b. Exercise price c. Volatility of asset returns d. Time to maturity e. Risk-free rate HINT: Note that the time to maturity of the options is when uncertainty is resolved not necessarily when the sequel is made. The asset value is what you will get if you exercised the option to make the sequel. Again use average values for all the sequels. Similarly use the average value of the cost to make the sequels for the exercise price. Estimating standard deviation is a little trickier. Note that you do not have past information on returns to each sequel to estimate volatility for a sequel. However, you have information on a portfolio of sequels and you know the returns to these sequels and you could use these to estimate a standard deviation based on a cross-section of returns (DO NOT USE PRICE LEVELS). Also the standard deviation should be based on all 99 sequels – that is it should be based on the entire distribution. 7. Carry out a sensitivity analysis of the value of the option to the values of the underlying asset, exercise price, and volatility. 8. What problems or disagreements would you expect Arundel and a major studio to encounter in the course of a relationship like the one described in the case? What contractual terms and provisions should Arundel insist on? How to cite Option and Major Studios, Papers

Accounting Theory The Reporting Process

Question: Discuss about the Accounting Theory for The Reporting Process. Answer: Part A Issue Financial statement presentation Reducing complexity in Reporting financial statements The main that is involved with the financial statements is the reporting process. This has been stated by auditors and various users of financial statements. Therefore, it has been urged by many to the US financial accounting board and IASB to generate new standards of financial reporting that will help in reducing the complexity and will strive toward principle based approach. The discussion stretches to the main cause of complexity in terms of reporting the financial instruments. The discussion is even followed by the long term approaches that aim to eliminate the complexity. The main issue is the associated rules that are complex in nature and are used to evaluate the financial instruments[1]. There are innumerable possibilities that put the users and prepares in difficulty. It becomes difficult to understand which study should be considered. This discussion will undertake various approaches that will help in reducing the problem. The possible intermediate steps that can be taken to reduce the complexity involve several steps. The approaches that can be taken in this regard is to replace the standards that are existing with the fair value measurement principle and to have some exceptions that are optional in nature. Secondly, the measurement requirements can be amended that is the number of categories of the financial instruments can be reduced[2]. Moreover, hedge accounting can be simplified that will lead to a better understanding. All the three approaches can be taken into consideration or a combination can be used for an optimum result. This project is being undertaken to achieve a long-term solution that will help in eliminating the complexity. Long term solution is highly needed that will evaluate all kind of financial instruments that will further establish standard for financial statements[3]. In this manner many rules that are associated with financial instruments can be eliminated. This will lead to a measurement attribute that is useful for every financial instrument and will enable smooth comparison between the entities and the accounting period. Fair value can be treated as the best measurement attribute that leads to all kind of information for the financial instruments. In reality, fair value is an apt example of current value. IASB has undertaken various projects that produce general principles in determination of the fair value. The concerns that are addressed through the discussion are earnings volatility, presentation of gains and losses that are unrealized in nature. Further the study is undertaken to give effect to the class of financial instruments. It is difficult to ascertain the class of financial instruments[4]. This project is undertaken so that it comes to the forefront that there are various classification and it needs to be noted that which financial instruments should be treated a s equity, which instruments should be derecognized, etc. The discussion stress that the measurement requirements of various types should be eliminated that will provide a better exposure and will not be complex in nature. Issue - Fair value measurement Accounting is considered as an important tool in business that helps the entity to assess the assets and settles the monetary factor that includes the aspect concerned with the real value of the assets. The main issue that crops is the fact that there are various accounting properties that helps in delivering the best result. However, the presence of different methods puts the users in a fix. The most popular of them all is the fair value. The method is defined as an essential prospect of the business. The main difficulty that is involved with the method is the value reversal. There are various challenges that arrive when the measurement is used like the market condition. When the market is uncertain, a huge volatility exists. The value of the assets and liabilities fluctuates. Hence, utilization of the fair value might lead to revaluation of the assets and liabilities. Large swings are noted that do not go in the good books of the user. When the market strengthens or pacifies then t he value return to the original form indicating that the fair value has flaws when it comes to fluctuation of the market[5]. Moreover, the use of fair value measurement might impact the down market in a negative manner. When the asset is revalued in a down market, the revaluation might lead to a huge selling pressure. Without fair value measurement, companies do not indulge in selling the assets. Therefore, it is an important factor when it comes to assets and its valuation. It is important to eliminate the deficiency so that the companies do not suffer from such a limitation. The main motive of the discussion lies in the fact that fair value comprise of many citations and the modern market or business is present with different practices. The various parameters like values of depreciation and market value are unable to provide a credible amount into the computation of fair value. The values are computed on the growth prospect and financial risk assessment. The complex situation of the market and various other parameters has made the accounting insignificant. However, the existence of values is still present in accounting as a coefficient value. The fair value measurement is influence by the external value and hence, it is not completely correct in all respect. In the present scenario there has been a question on the transparency point of the measurement and hence subjected to innumerable controversies. This project is undertaken to shed light on the inefficiency of the fair value measurement. There are certain sections that are effectively dealt by the mea surement but certain assessments are not complete in the scope. An apt example that can be cited in this regard is the premium and discount[6]. Therefore, the discussion clearly states that the inefficiencies of the fair value must be effectively dealt with the help of new standards. It is important that the regulators must consider the proposal and seek to address the point that has inefficiency. Case Study 2 A Steward can be explained as the person that acts on the employers behalf. When it comes to local authorities they are stated as the government representative and needs to state that the assets held by the government are maintained in an effective manner and custody is strong. It is a fact that the major emphasis of IFRS is on the fair value, the ascertainment of the assets as per fair value projects the steward efficiency. Beyond question, IFRS is based on the concept of disclosure and hence, relevant in areas like accounting of lease, derivatives and schemes of PFI. The need of lease accounting under the old system was based on classification as operating or financial lease was based on scenario, but IFRS is not based on it. The theory of embedded derivative is needed when the agencies of the government need to test the financial instrument definition and then ascertain if a separate accounting is required depending on the fair value of the derivative. In link to the scheme of PFI , the original contract and the financial model needs to be ascertained. The gap between the land and building and various other disclosures needs to be done. Hence, it is evident from this that the need of recognition is stringent in nature followed by the measurement and disclosure concept. The financial scenario when the developments of the historical standard were done was completely apart from the scenario in the current scenario and hence the IFRS implementation needs immense effort and thereby subjected to huge variations. Considering such arguments, it can be commented that IFRS does not consider stewardship. IFRS is designed for the corporate sector that has huge class of investors who are needed to take decisions for buying and selling, etc. There are many factors that does not make it meaningful. At times it is seen that there is no presence of investors in the local authority because they do not give return and not displayed for sale. The financial statement users are no t present and the main uses are for academic or informational needs. The decision making by the local authorities is not linked to the financial statements. Hence, for the mentioned reasons, it can be said that IFRS cannot be the best resource for the local authorities. In reality, IFRS was floated by IASB and implemented in the listed companies. Secondly, it was done in the secondary market. Further this, there was no other place and hence IFRS was implemented in the local authorities[7]. Hence, considering the discussion above I am satisfied with the statement that IFRS is correct in its stand and provides an equal treatment whether it is corporate or a local authority. Even after the IFRS implementation, the local authorities will not find a great improvement. The comparability of financial statements does not take a strong stand in the case of local authorities. Hence, it can be said that it is inviting for a disaster in the coming scenario. 4. many authors opine that IASB does not work in the interest of the public and therefore, a private tool that is promoted for the advantage of the Big 4. This statement reflects that the accounting forms are using the measure for their private interest and duping innumerable corporations that are using their services. Many authors have claimed the fact that IASB has provided advantage to small accounting firms however, it aided the big four firms in their accomplishment. In fact, IASB i composed of fifteen members that projects nine different countries and includes country like US, India, etc. A unity between the IASB and FASB was witnessed in 2002 with an aim to merge the knowledge and develop a set of accounting practices that are of high value. This is the main reason that goes in favour of the fact that IASB and Big 4 firms are the main player in the enhancement of the IFRS[8]. Beyond question, the Big 4 firms have a strong edge when it comes to the resources, skills, diversific ation, etc. IASB states that useful information as that needed by the investors to ascertain if shares should be buying or sold. It does not play any role in financial reporting. Hence, when it comes to UK, the entire focus of IFRS shifted from GAAP that was based on reporting of profit. It cannot be said to be a small concern because GAAP of UK was based on accrual system so that there is a match between transactions and helps in knowing what happened amidst a period. Moreover, in this procedure balance sheet is a strategy that is residual in nature. Hence, the GAAP was based on financial ability, stewardship and actions. On the contrary, IFRS is measurement of value at a point of time and differentiating it with another period[9]. Therefore, it can be commented that balance sheet is predominant while profit ad loss account is secondary in nature. In a different manner, it can be said that IFRS gives due emphasis to the investors that are selected to be the main users of the accounting and as n o one have the will to invest in local authorities, the investors considered by IFRS are not present in the local authorities[10]. Therefore, IASB does not work in public interest and used as a medium for a financial disaster. Therefore, it brings more problems as compared to the solutions. Going by the very happening, it was decided that an alteration will be done in tune to the principles of IFRS[11]. Moreover, the IFRS implementation in India is postponed owing to huge changes in the companies Act, SEBI and FEMA. It completely depends upon the action and the manner in which the standard will be implemented in other countries. In short, there must be other nations that pay attention to the implication and ensure its implementation. Hence, the laws of the host country needs to be altered to attain a better implementation. 5. IFRS undoubtedly assumes a place of special importance and going by the benefits and pace it can be said that the implementation is essential in every country. Going by this fact, it can be said that adoption in IFRS is essential. Accounting standards undergoes immense change with the due passage of time. Changes happens so that the stakeholders are able to get proper set of information and hence, the decision making process is smooth. IFRS standard are endowed with innumerable and adoption of it will lead to a better external environment[12]. Adopting the IFRS system will bring immense advantages to the country (Australia) in terms of transparency and manner of reporting. This will disclose the information to the stakeholders in an effective manner and hence, will bring a greater result. Moreover, the policies will be standard in form and uniform in nature thereby facilitating an enhanced level of practice. The accounting system will be vastly influenced and a better progress wil l be witnessed. Reconciliation on a retrospective basis will prove to be of great help and this will match the company in its performance. It is one of the unique feature of IFRS that will bring additional benefits. The implementation of IFRS is endowed with ample advantages and hence going by this fact, Australia must implement IFRS. The information will be projected in a better fashion and will help in attracting the investors. This will lead to an overall positive advantage for the company. On the contrary cross border holding will be enhanced in the presence of such a standard. The processing cost of information will reduce thereby enabling a strong goodwill of the companies. This will create a balance and harmony that will attract the foreign funds[13]. The resources will be utilized to the optimum level. Moreover, it has been noted that when IFRS is implemented a strong change is seen in allocation, as well as ownership. Further, the comparison will be uniform in nature and an y chances of deviation will be eliminated. The implementation of IFRS will bring positive impact to the ASX too. The ASX will benefit in terms of foreign direct investment. One of the major positive point for IFRS is the pooling of capital and providing strength to the organization. Hence, it can be seen that the benefit of the IFRS is manifold and Australia is bound to get a strong support from the IFRS implementation. Teh overall economy will undergo immense change when the implementation of IFRS is done. Further, the protection of the investors is one of the major factors that need to be taken into consideration by any country and this is what IFRS is capable of. The benefits will persist in the economy for a longer time frame and hence, Australia must implement IFRS to avail numerous benefits[14]. Going by the above discussion it is clear that the IFRS standard is a vital requirement for progress and therefore should be adopted by the authorities of Australia. References Albrecht, Steve., Stice, Earl Stice, James, Financial accounting (Mason, OH: Thomson/South-Western, 2011) Brealey, Richard, Myers, Stewart, Principles of corporate finance (New York: McGraw-Hill/Irwin, 2011). Christensen, John, Good analytical research, European Accounting Review, 20(1), 2011, 41-51 Davies, Tony and Crawford, Ian , Financial accounting (Harlow, England: Pearson, 2011) Geoff, Meeks Peter Swann, Accounting standards and the economics of standards, Accounting and Business Research, International Accounting Policy Forum, 39(3), 2009, 23-44 Gordon, Lawrence A., Loeb, Martin.., Zhu, Wenjie, The impact of IFRS adoption on foreign direct investment, Journal of Accounting and Public Policy, 31(4), 2012, 374-398. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Kaplan, R.S 2011, Accounting scholarship that advances professional knowledge and practice, The Accounting Review, vol. 86, no.2, pp. 367383. Libby, R., Libby, P. and Short, D 2011,Financial accounting, New York: McGraw-Hill/Irwin. Maria, Wieczynska, The Big Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?, The Accounting Review, 91(4), 2016, 1257-1283 Wayne R. Landsman,Edward L. MaydewandJacob R. Thornock, The information content of annual earnings announcements and mandatory adoption of IFRS, Journal of Accounting and Economics, 53(2), 2011, 34-54.

The Colt Six

The Colt Six-shooter Essay The colt six shooter will always be a legend to Texas. Whether you know it as an accurate, cowboy, Texas Ranger, gun-slinging, out West, corral gun, or as a little protection, the colt will never be forgotten in Texas. Sam Colt is known as the inventor of the first revolving firearm. Sams mother died when he was six and his father owned a silk mill in Ware, Massachusetts. When Sam Colt was seven, he was fascinated by guns. He took apart his fathers gun in a field and was able to successfully rebuild it. Science, adventures of an active life, and mechanics were all the favorite passions of young Samuel Colt. During 1830 1831, Sam Colt was abroad at sea. It was during these years that Samuel first conceived the idea of a revolving firearm. Some think it may have come from watching the revolving wheel of the ship, turning and locking. While on board ship, Sam must have seen other revolving firearms in London or India. Sam carved a wooden model of his ideal gun while he was at sea. None of what Sam may have previously seen on revolving guns could have led to his invention. His ideas were not copied from any source, even though the revolving idea was not unique. We will write a custom essay on The Colt Six-shooter specifically for you for only $16.38 $13.9/page Order now When Sam arrived home from sea, he showed the wooden model to his father and a family friend. This friend was Henry Ellsworth, Commissioner of the United States Patent Office. Both Sams father and Mr. Ellsworth were greatly impressed by the model. They encouraged Sam to file for a patent for his revolving firearm. On February of the 25, in the year 1835, the first United States patent was granted for a colt revolver. The patent that Samuel received covered eight basic features. First, the application of caps at the end of the gun cylinder. Second, the application of a partition between the caps, as well as other basic ideas. The other areas of the patent cover the application of certain parts of the gun, the principle of locking and turning the cylinder , and all of the basic revolver parts. In 1848, the new pocket model revolver was introduced. Colt devised an alternative means of loading the gun removing the barrel and cylinder, and either switching an empty cylinder for a loaded one or using the axis pin as a ramrod. This gun was nicknamed the Baby Dragoon because it resembled the bigger Dragoon. The pocket-sized pistols had a larger span of appeal to the public. Even Sam Houston of Texas ordered a Baby Dragoon from his friend Sam Colt. Houston told Colt, (If) you have a small pistol, or will soon have one made of choice quality, I wish you to bring it with you as I wish to purchase one. I did not know (of them) until a few days since- I then saw one for the first time and was greatly pleased with it. The type seen be Houston was an actual Baby Dragoon with a square-back trigger guard and a Texas Ranger scene on the cylinder. This particular scene was of a Texas Ranger and an Indian in a fight scene. The colt revolver served a great purpose for the Texas Rangers. Thi s pocket-sized gun could be casually carried around and easily reloaded. The beauty of the gun was its six consecutive shots and its precise accuracy. The Texas Rangers and other Texas gunslingers know Colt as the cream of the crop in gun making, supreme revolving techniques and great precision make Colt the number one gun for Texans. Bibliography:1. The Handbook of Texas, p 382The Texas Historical Association2. Colt : An American Legend, all pagesWilson Publishings ; Robert Lawrence Wilson3. How It Works, p 3240H.S. Stuttman Inc.

IN INSTRUCTIONS Example

IN INSTRUCTIONS Example IN INSTRUCTIONS – Coursework Example Animal Testing Animal testing is one of the most controversial issues that are still discussed worldwide. Some may even say that it is quite ubiquitous, and the debate should stop. However, there is still no simple answer to the questions concerning justification of animal testing. More so, this topic touches such spheres as religion, science and politics. I know that animal testing have been in place for centuries and it is still needed for development of science. Of course, methods used can and should be changed as sometimes animals are exposed to excessive and meaningless suffering. As far as scientists are concerned, they argue that it is impossible to move further without tests and it is better to use animals before people participation in experiments (Mason, 2015). For scientists, animal testing is the necessary evil that is crucial for achievement of the overall good. At the same time, those who fight for animals’ rights keep saying that animal testing should be complet ely banned, as animals suffer from intolerable pain. These groups exert pressure on officials and politicians who often try to satisfy their demands. Thus, the government put certain restrictions on animal testing in cleaning products production (Mason, 2015). Notably, politicians imposed partial restrictions, which led to dissatisfaction of both groups: scientists and activists. It is important to note that politicians take certain sides in their desire to win more votes. The problem affects politics in this particular way. As for religious aspects, the issue reveals certain controversy of religious beliefs and paradigms. Christianity used to have quite a specific view on the matter as animals were seen as God’s gifts that can be used in any way. At present, Christians tend to focus on such concepts as animals and people as creations of God, animals having souls and so on. Christian leaders also try to address the problem, as they need to respond to issues that arise in the society to make people feel their guidance and support.Reference ListMason, R. (2015, March 12). Animal testing restrictions are wasted opportunity, say campaigners. The Guardian. Retrieved from theguardian.com/science/2015/mar/12/animal-testing-restrictions-wasted-opportunity-campaigners

4 cases analysis about strategic managmnent Essay

4 cases analysis about strategic managmnent - Essay Example h at this point, it is more correct to say he started assembling his own PCs) and soon targeted large corporate accounts with his low-cost computers. He also started to be more aggressive in his marketing campaigns, putting out ads in computer trade publications in time with the first-ever sales and product catalog of his company. About a decade later, sales reached nearly US$3.5 billion annually and by 2001, reached the top rank in global market share in computer sales (also number one in the U.S.). However, this rapid growth soon reached a plateau due to a disorganized corporate structure from having a very rapid growth. It abandoned its retail outlet distribution system and went back to direct distribution which was its original business model responsible for its success. Its business model is anchored on an efficient supply-chain management and logistics system that delivers made-to-order PCs direct to consumers. It also deliberately waits for few months for any new computer technology (whether hardware or software) to become standardized for it to be able to leverage its core competence in fast assembly of PCs. This minimizes its risks to technological obsolescence in an industry that is characterized by very rapid changes. Main Strategic Issues – Dell, Inc. is faced with a changed business and economic environment in which its competitors were able to catch up or match its low-cost pricing. This put pressure on the companys finances as profit margins were squeezed. The reductions of its overhead expenses plus manufacturing efficiencies gave it virtual monopoly of low-cost PCs but not anymore. Further, its leverage in terms of purchasing power from its supplies had been somewhat dented with the slowdown in PC sales worldwide to just 5% annually compared to torrid growth rates in prior years. Lastly, the biggest challenge facing the company is the vast change in consumer behaviors. The trend is now for a potential buyer to go to a retail store to

Electric Cars Research Paper Example | Topics and Well Written Essays - 1250 words

Electric Cars - Research Paper Example In 2008, during the presidential campaign, President Obama promised Americans that he would oversee the implementation of a project of over one million green vehicles grazing our roads, this however has not occurred for various reasons. Recently the department of Energy confessed that this was impossible. They projected that only two hundred and fifty thousand green vehicles could be in the roads by 2015. This is only one percent of all automobiles in the United States. The complete takeover of electric cars over gasoline powered cars has failed because to kick off because the consumers of cars have doubts about electric cars. In this research paper I will answer the question Are electric cars superior and much better than fuel powered cars? Unsurprisingly recently I was made to think by an uncle who wanted to purchase a new automobile and he asked me if I would give him an advice about the latest models of cars. We ended up discussing the prospects of electric cars. The electric cars are more efficient in power consumption than the fuel driven automobiles. The standard electric model car uses 0.20 to 0.40 kilowatt per hour per mile. However the average gasoline powered automobile uses about one gallon of fuel in every 25 miles. This is approximately 1.58 kilowatt per hour per mile. The difference clearly shows that the electric cars are way more efficient than the fuel dependent counterparts. Electric cars are eco-friendly. Electric automobiles are a powered using powerful rechargable battery which is categorized as clean sources of energy. The batteries are recharged using either electricity produced from natural sources such as hydropower, wind power and solar power. This ensures that the environment remains clean and free of harmful substances that would cause air, noise and water pollution. Fuel powered cars are completely eco unfriendly. They use of fuels such as gasoline and other petroleum have proved to be quite destructive. These models

Racist Violence In America Essay Example | Topics and Well Written Essays - 750 words

Racist Violence In America - Essay Example The fact that the author mentions different problems also makes the essay more informative. Another strong point is the inclusion of the real life personalities, such as the story of Trayvon Martin and Deamonte Driver, who died because of the â€Å"bacteria from the abscessed tooth that spread to the brain† after he was not given a timely medical help. (Giroux) This makes readers feel sympathy and become more prone to supporting the author. In addition, the author makes references to other authors, such as Steve Herbert, Glen Ford, Patricia and Trecento Clough to show that he is not alone in his considerations and make the argument more plausible. In general, I share the author’s point of view when he explains that the present-day society allows too much violence and, yet, it continues spreading the messages of fear among the population. In my opinion, it is clear that the economic gap between people exists and it is always difficult to break the circle of poverty having poor education and, therefore, poor opportunities to prosper. At the same time, in my opinion, the essay could be better grounded. Although the author gives the numbers of poor and imprisoned minorities and explains the conditions in which they live, he did not provide evidence that could show the causal connection between the facts, such as the rates of drop outs of the minorities and racial stereotyping for example. However, the points covered in the article are worth consideration and further research.

The United States and World War I

The United States and World War I Mohammad Mian On April 6th, 1917, the United States of America entered the First World War in support of the Allied powers, most notable of whom were Russia, Britain, and France.[1] Americas declaration of war on the Central Powers, led by Germany and Austria-Hungary, was largely due to the indiscriminate targeting of Americas passenger and merchant vessels by German submarines.[2] In early 1917, British intelligence notified the President of the United States, Woodrow Wilson, of an intercepted German telegram which encouraged Mexico to invade the United States.[3] The intercepted telegram convinced Wilson of the threat posed to the United States by Germany, and he declared war on Germany in April 1917.[4] After the United States entrance into the First World War, various American news organizations published articles in support of the war effort, often stressing the nations vital role in any foreseeable allied military and naval offensives. One such news organization was The New York Times. On December 31st, 1917, the New York Times published Allies Rely on Us for Decisive Aid, which was authored by Charles H. Grasty. Grastys article stressed the importance of the United States to any future successful Allied operations against Germany on the Western front.[5] Furthermore, Grasty contended that a positive outcome for the Allies in the war could only to be achieved once the American navy defeated German submarines in the Atlantic.[6] Thus, he argued in favour of Americas role in the war, as he considered any future Allied success to be dependent on the might of the United States army and navy.[7] Consequently, Grastys publication reflected the predominant view among Americas leading politicians in 1917 and 1918 that the First World War was a conflict to which the United States leadership on the Western front and in the Atlantic was vital.[8] His ability to precisely identify and address the major weaknesses of the Allies, as well as the use of subheadings to effectively organize his thoughts and ideas, were the strengths of the article. However, a bias in favour of the United States leadership in the war, and an inability to contextualize the military situation of the Allies at the beginning of 1918, were the primary shortcomings of Grastys article. Allies Rely on Us for Decisive Aid reflected the predominant view among American politicians in 1917 and 1918 that Allied victory in the First World War would solely depend on the decisiveness of the United States military and naval leadership in the war. In the article, Grasty stated A year ago Europe was bitter against President Wilson for utterance then wrongly construed as friendly to Germany. Today Europe looks to him for leadership and even now awaits word from Washington as to whether and how to proceed towards unity of control.[9] He stressed the importance of Americas leadership to the Allied war effort, as the European belligerents were now turning to the United States for advice and guidance.[10] Similarly, he argued Every calculation includes America as the chief factor. Unless there should come peace by negotiation, Americas military resources in men, material, money and moral support will settle the war if it is to be settled by whipping Germany.[11] This particular pas sage reflected Grastys view that an Allied victory in the war could only be achieved with American leadership, as he considered the United States military and economy to be the factor which would lead to a decisive end to the war in favour of the Allies.[12] Thus, the article reflected the belief that the Uniteds states had a vital role to play in the First World War, which prevailed among many of Americas leading politicians, most notable of whom was former President Theodore Roosevelt.[13] The confidence in Americas wartime leadership displayed by Grasty allowed him to precisely identify the weaknesses of the Allies in the First World War throughout his article. Grastys discussion of the Allies weaknesses was a strength of his article, as doing so lent credibility to his claim that the Americas participation in the war would turn the tide in favour of the allies. Accord to Grasty, two of the major weaknesses of the Allied powers were their inability to counter the German submarine threat, as well as their inability to quell internal dissension in Russia.[14] The German submarines, known as U-Boats, attacked and destroyed Allied vessels.[15] Regarding the veracity of German submarine warfare, Grasty stated The Prime Minister having definitely and wisely abandoned his over-optimistic policy, the public is beginning to realize how deadly serious is the submarine situationà ¢Ã¢â€š ¬Ã‚ ¦ It can not be stated often or too emphatically that the war depends primarily on the success or failure of the submarine operation, and that what has already been accomplished against the U-Boat [By the U.S.] is important chiefly for what it promises in future accomplishment.[16] In this passage, Grasty referred to the failure of the British Prime Minister, Lloyd George, to realize the seriousness of the German submarine attacks on allied shipping.[17] He went on to stress the importance of the United States to the submarine operations and war effort. By addressing the failure of the European Allies to counter the German submarine threat, Grasty was attempting to portray them as being incapable of winning the without the United States. Another weakness of the allies touched upon by Grasty was the internal dissension within Russia. Although Grasty did not mention the Russian Revolution, his article implied that Russia was engulfed in great turmoil Allied Europe closes the books and balances its year by a net loss on the operating side and a net gain in assets by so much as America is better than Russia as a fighting allyà ¢Ã¢â€š ¬Ã‚ ¦The Allies knew a year ago was a huge mine, with the fuse lighted to blow them up, but nobody flew to the rescue with man-fashion strenuousityà ¢Ã¢â€š ¬Ã‚ ¦ Perhaps the Allies will drift again as they did about Russia.[18] Ultimately, he was right about Russia, as the Communist revolution in 1917 led to the nations departure from the war and surrender with signing of the Treaty of Brest-Litovsk in March 1918.[19] By downplaying Russias importance to the Allies, Grasty sought to portray the United States as a nation which would change the Allies fortunes in the war. Aside from discussing the weaknesses of the Allies in his article, Grastys effective use of subheadings to organize his thoughts and ideas was another strength of his article. Grastys use of subheadings in his article effectively organized his thoughts and ideas. The four subheadings used by Grasty were Two Vital Questions, Shipping Squeeze to Be Severe, The Western Front, and Alls Looking to America.[20] Under each of these subheadings, Grasty discussed a different subject. Under Two Vital Questions for example, Grasty discussed the major issues facing the Allies, such as the internal dissension in Russia and the threat posed by the Submarines to the Allied war effort.[21] He then went on to discuss the impact of German submarine attacks on Allied shipping under Shipping Squeeze to Be Severe.[22] Finally, he discussed the situation on the Western front under The Western Front, and concluded by mentioning the importance of American leadership to the Allies under Alls Looking to America.[23] Grastys use of subheadings allowed readers to gain a thorough understanding of the document, as his ideas were well organized. Despite the excellent organization, the a rticle was biased in favour of American leadership during the war, and it lacked adequate historical context. Throughout his article, Grasty was biased in favour of Americas leadership in the First World War. He often downplayed the Allied command by placing an emphasis on their mistakes, such as Lloyd Georges failure to deal with the threat of German submarine warfare.[24] At the conclusion of the article, he stated America is looked to deal with every large phase of preparation with the same far-seeing and whole seeing that had just been shown in taking over the railroads-an action applauded in every quarter here as showing President Wilsons firm and enlightened will to win. And, finally, America is expected to profit by her own and the Allied blundering.[25] Grastys conclusion was evidence of his bias in favour of Americas leadership as he considered America to be in charge of Allied preparations, all the while the remaining Allies were blunderers. Another weakness of Grastys article was his failure to contextualize historical information. Grasty failed to provide a historical context for some of the events discussed in his article. The most notable event which he failed to contextualize was the Russian Revolution. Although Grasty referred to Russia as a huge mine, with the fuse lighted to blow them up, he did not elaborate on the events which engulfed the nation.[26] Had Grasty discussed a few notable details of the Russian Revolution, his article would have had more historical substance. Another historical detail which Gratsy failed to contextualize was the submarine warfare of the Germans. While he did discuss the German submarine operations, Gratsy failed to mention why and how they were destructive to the Allied war effort. Furthermore, he also did not mention any statistics regarding the amount of Allied ships lost to the German submarines. Overall, the lack of historical contextualization decreased the quality of Grastys article. Charles H. Grastys Allies Rely on Us for Decisive Aid expressed the dominating political opinion in the United States during the final two years of the First World War that American leadership would propel the Allies to victory. Both the mention of Allied weaknesses and the use of subheadings to thoroughly organize his ideas were the strengths of his article. Unfortunately, the article was hindered by Grastys bias in favour of American leadership during the First World War and his inability to adequately contextualize relevant historical events. Bibliography Primary Source Grasty, Charles H. Allies Rely On Us For Decisve Aid. The New York Times (London), January 31, 1917. Accessed January 1, 2017. Secondary Source Wilmott, Hedley Paul. World War I. London: Dorling Kindersley, 2009. [1] Hedley Paul Wilmott. World War I. (London: Dorling Kindersley, 2009), 196, 199. [2] Ibid, 200. [3] Ibid. [4] Ibid, 196. [5] Charles H. Grasty. Allies Rely On Us For Decisve Aid., The New York Times, January 31, 1917, 1, 3. [6] Ibid. [7] Ibid. [8] Ibid. [9] Charles H. Grasty. Allies Rely On Us For Decisve Aid., 1. [10] Ibid, 1. [11] Ibid, 3. [12] Ibid. [13] Hedley Paul Wilmott. World War I., 198. [14] Charles H. Grasty. Allies Rely On Us For Decisve Aid., The New York Times, 1. [15] Hedley Paul Wilmott. World War I, 183, 197, 198, 200. [16] Charles H. Grasty. Allies Rely On Us For Decisve Aid., The New York Times, 1. [17] Ibid. [18] Ibid. [19] Hedley Paul Wilmott. World War I, 250, 251. [20] Charles H. Grasty. Allies Rely On Us For Decisve Aid., The New York Times, 1, 3. [21] Ibid, 1. [22] Ibid, 1, 3. [23] Ibid, 3. [24] Ibid, 1. [25] Ibid, 3. [26] Charles H. Grasty. Allies Rely On Us For Decisve Aid., 1.

Thurgood Marshall Essay examples -- Papers Civil Rights Biography Essa

Thurgood Marshall During the 20th century I have read many books, newspaper articles and seen news broadcasts on two of the most famous Afro American Pioneers: Martin Luther King and Thurgood Marshall. Martin Luther King fought all his life for equal rights for Afro Americans, but Thurgood Marshall help elevate the Afro American civil rights struggles through legal precedents and timely court decisions. Thomas G. Kraftenmaker a professor of Constitutional law at Georgetown University Law Center wrote, "When I think of great American lawyers I think of Thurgood Marshall, Abe Lincoln and Daniel Webster". In this century only Earl Warren approaches Marshall. Thurgood Marshall is certainly the most important lawyer of the 20th century. Thurgood Marshall is the only black leader in American History who can argue that he defeated segregation where it really counts in court. Thurgood Marshall devised a legal strategy based on The United States Constitution; he forced rights to be extended equally to even the poorest and most disadvantaged citizens. Thurgood Marshall was born on July 2, 1908 in Baltimore Maryland. Thurgood Marshall many life accomplishments were instill upon him through his parents Norma Arica Marshall and William Canfield Marshall. Thurgood's mother Norma Arica Marshall was one of the first Afro Americans to graduate from Columbia University. Thurgood's father William Canfield Marshall was the first black person to serve on Baltimore's grand jury in the 20th century. Thurgood Marshall was a premed dental scholar at Lincoln University in Oxford Pennsylvania. As a junior, Thurgood met and eventually married his first wife Vivian Buster Burey, after graduation Thurgood went to the prominent Howard Law School i... ... at the age of 84 dies from a massive heart attack. Thurgood Marshall name can be mention in the same tone as Martin Luther King, both made big changes in the racial segregation culture and they did it without using violence. Today our society still isn't perfect, we still have to deal with crime and unemployment, but least Today Afro Americans have the right to vote, attend any school or college of their choice, and eat anywhere in a restaurant. Thurgood Marshall (Mr. Civil Rights) we appreciate what you have accomplished. RESOURCES Juan Williams Marshall's Law 7 Jan 1990*http://www.thurgoodmarshall.com.home.htm Ken Love Thurgood Marshall 9 Feb 1997*http://members.aol.com/klove01/marshall.htm Thurgood Marshall (1908-1993) New York Times 26 Jan 1993 http://www.ai.iit.edu/~/isbell/hth/blavck/events_and people/html/001.thurgood_marshall.html