Thursday, October 24, 2019
Mr. Darcy
Mr. Darcyà is an intelligent, tall, fine, handsome, wealthy and reserved gentleman, who often appears haughty or proud to strangers. Mr. Darcy has a strong moral fibre and a natural and somewhat embarrassed kindness. Mr. Darcy is the owner of the fictional estate ofà Pemberley, he is described as the perfect landlord, a sensible and honourable manager of the estate. He has a great responsibility to keep the estate running ââ¬â and the locals who depend on it for a livelihood are lucky to have such a good master.Mr. Darcy's inflated personal pride, snobbish indifference and arrogance causes him to considerà Elizabeth Bennetà as low-born and plain, ââ¬Å"tolerableâ⬠and ââ¬Å"not handsome enough to tempt himâ⬠. However, afterwards he becomes attracted to Elizabeth, and courts her clumsily while struggling against his continuing feelings of superiority. His arrogance and rudeness enhance his desirability, and they are reconsidered later as a sign of his repressed passion for Elizabeth. Pride and Prejudice Writing StyleSurprising Turns of Phrase, Sarcastic, Subtle, Pointed Austen is the total master of the slow, subtle burn. It's like poetry in motion ââ¬â you just watch as sentence after sentence starts out nice and predictable and then ââ¬â BAM! ââ¬â right in the kisser. Let's watch and learn how a pro does it in this paragraph that introduces Sir William Lucas, Charlotte's dad: Sir William Lucas had been formerly in trade in Meryton, where he had made a tolerable fortune, and risen to the honour of knighthood by an address to the king during his mayoralty.The distinction had perhaps been felt too strongly. It had given him a disgust to his business, and to his residence in a small market town; and, in quitting them both, he had removed with his family to a house about a mile from Meryton, denominated from that period Lucas Lodge, where he could think with pleasure of his own importance, and, unshackled by business, occupy hims elf solely in being civil to all the world.For, though elated by his rank, it did not render him supercilious; on the contrary, he was all attention to everybody. By nature inoffensive, friendly, and obliging, his presentation at St. James's had made him courteous. (5. 1) First we go swimmingly along, as Sir William is shown to be a well-off guy who even gets to make a speech in front of the king. Then, though, check out the long third sentence, as the narrator asterfully goes from Sir William's point of view (he now finds actually working for a living ââ¬Å"disgustingâ⬠and moves to a house in the country) to an outside perspective on Sir William's growing egotism (all he does now is ââ¬Å"think with pleasure of his own importanceâ⬠), and then, finally, rounds it off with an amazing judgment on the way climbing the social ladder creates a useless man out of an industrious one (Sir William is free from the ââ¬Å"shacklesâ⬠of his work and now just spends his time b eing ââ¬Å"civilâ⬠).Funny ââ¬â but we're not done yet. The problem isn't really just that Sir William himself has become totally purposeless ever since getting his knighthood and becoming too high class for his business. The narrator next expands the issue further, pointing to the culture at large, which is more than happy to go along with Sir William and his new attitude.Check out how, because he's all fancy and titled, in the eyes of his neighbors he gets a fancier adjective to describe his behavior (instead of simply ââ¬Å"friendlyâ⬠he's become ââ¬Å"courteous,â⬠which also carries the pun of ââ¬Å"courtâ⬠(as in royal court) inside it ââ¬â the place where Sir William has picked up his new status). By the ââ¬Ëtwo themes' I assume you mean pride as one theme and prejudice as the other? Because there are many, many more themes to the text than that: don't be led astray into thinking they're the only ones (or the most important; the novel's title is somewhat arbitrary).One of my personal favourite ways Austen plays with language in P&P is how, once married, Charlotte Lucas is often lumped into conversation as if she is property and little more than an animal (the quote that comes to mind is something about Lady Lucas enquiring of the ââ¬Ëwelfare and poultry of her eldest daughter' after the visit to Rosings ââ¬â apologies I don't have to text to hand to find the exact quote). If you're looking for Irony, look carefully at practically anything Elizabeth says, particularly in conversations with her mother.Elizabeth says an awful lot in jest, where as her mother is very literal and very closed-minded. In fact, any exchange that involves Mrs Bennet tends to include some irony as she never realises she is being laughed at. Take a story's temperature by studying its tone. Is it hopeful? Cynical? Snarky? Playful? Ironic, arch, wry, full of witticisms and bon-mots, arm's length Reading this novel is kind of like having a conv ersation with someone who says snarky things in a deadpan voice while onstantly raising her eyebrow. You know what we mean? Austen is just so clearly amused by her characters and their nonsense and also totally committed to discretely pointing out their foibles. It's not that she hates them or is disinterested or anything, but her narrator definitely keeps a distance and functions as an observer who is always elbowing the reader to look at the next funny thing. Check out this description of the aftermath of Mr. Collins proposing to Charlotte: In as short a time as Mr.Collins's long speeches would allow, everything was settled between them to the satisfaction of both; and as they entered the house he earnestly entreated her to name the day that was to make him the happiest of men; and though such a solicitation must be waived for the present, the lady felt no inclination to trifle with his happiness. The stupidity with which he was favoured by nature must guard his courtship from any charm that could make a woman wish for its continuance; and Miss Lucas, who accepted him solely from the pure and disinterested desire of an establishment, cared not how soon that establishment were gained. 22. 2) Both Charlotte and Mr. Collins are clearly mocked here, although, obviously, Mr. Collins is a much easier and bigger target. Look at the different ways the mockery works, though. First, we've got the overhead view, meaning the narrator takes in the scene and shows us the ridiculous in all its glory: it's funny to try to picture just how not ââ¬Å"shortâ⬠Mr. Collins's ââ¬Å"long speechâ⬠would be. There's also that great joke in the idea that the proposal is ââ¬Å"settled to the satisfaction of bothâ⬠(because the satisfaction is kind of pragmatic since Charlotte is Mr.Collins's third choice and he is her choice only because he's got a job and a house and it beats living at mom and dad's). Next, we get to laugh at Mr. Collins more from Charlotte's point of view. Even though they aren't in quotes, the words about his ââ¬Å"stupidityâ⬠and the lack of ââ¬Å"charmâ⬠in his ââ¬Å"courtshipâ⬠are clearly her thoughts as he goes on and on in his pompous way. Finally, we circle back around to the narrator mocking the characters again, as we check out how Charlotte is going to deal with the fact that she can see how lame Mr. Collins is. Answer: she's going to wait as long as possible to actually get married. ) Whatââ¬â¢s Up With the Title? You know what's funny about this title? Well, you know how nowadays, the book jackets for novels written by the same author are usually really similar ââ¬â same font, same general layout, and so on? (Think about those endlessà John Grisham novels. ) That's because publishers are going for an if-you-liked-that-you'll-also-love-this approach. Pride and Prejudiceà is basically the result of the same kind of thing, turn of the 19th century-style.Originally, the novel was going to be calledFirst Impressions, but after Austen hit the big time with the blockbuster sales ofà Sense and Sensibility, her publisher asked if they could try for a little branding magic by sticking to the same title formula: noun-and-noun. This is all well and good, and sure enough, this new novel went over like gangbusters. Does anything change, though, about how we might see the novel when we go from the first title to the second? Well, withà First Impressions, readers are right off the bat being shown things from the characters' point of view.After all, it's Darcy and Elizabeth that are going be to be making and having these impressions, and, this title suggests, we're going to experience these impressions right alongside them. Also, think about what first impressions are all about ââ¬â people interacting with each other. A novel calledà First Impressionsà puts the idea of people meeting with and reacting to other people front and center. The focus is on manners, behavio r, and outward appearance. Not to mention, oftentimes first impression are wrong. On the other hand,à Pride and Prejudiceà turns the thing around 180 degrees.With a title like that, we're no longer looking at things through the characters' eyes. Instead, the title sounds like someone is being called names ââ¬â and it's up to the reader to try to figure out who is who. The reader isn't buddy-buddy with the characters any more, but is instead totally supposed to be all judgy and superior from the get-go. Withà Pride and Prejudiceà as the title, our novel BFFs aren't Darcy or Elizabeth at all. Instead, our main pal is the narrator, who knows ahead of time that someone's full of pride and someone else is probably full of prejudice.Also, we've now moved into some deep psychological territory here. Feeling prideful and being prejudicial are things we do in the privacy of our thoughts, not things we wear on our sleeve. A novel named in this way makes readers immediately get rea dy for being all up in the characters thoughts, seeing how they make decisions and what their value systems are all about. Which title do you prefer? Why? ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Style Pride and Prejudice, like most of Jane Austen's works, employs the narrative technique ofà free indirect speech.This has been defined as ââ¬Å"the free representation of a character's speech, by which one means, not words actually spoken by a character, but the words that typify the character's thoughts, or the way the character would think or speak, if she thought or spokeâ⬠. [8]à By using narrative that adopts the tone and vocabulary of a particular character (in this case, that of Elizabeth), Austen invites the reader to follow events from Elizabeth's viewpoint, sharing her prejudices and misapprehensions. The learning curve, while undergone by both protagonists, is disclosed to us so lely through Elizabeth's point of view and her free indirect speech is essentialà â⬠¦ for it is through it that we remain caught, if not stuck, within Elizabeth's misprisions. ââ¬Å". [8] Clear, Witty, Sarcastic In this dialogue-driven novel, wit and sarcasm predominate the text. Pride and Prejudice is often an exercise in reading between the lines, as Austenââ¬â¢s characters must almost always use polite language to mask their true intentions. The greatest exception is, of course, when Elizabeth chews Darcy out after his proposal. ) Weââ¬â¢ll offer two examples up for you. Mr. Bennetââ¬â¢s response to his wife after she subjects him to a play-by-play of Mr. Bingleyââ¬â¢s actions at the ball: ââ¬Å"If he had had any compassion for me,â⬠cried her husband impatiently, ââ¬Å"he would not have danced half so much! For God's sake, say no more of his partners. O that he had sprained his ankle in the first place! â⬠Mr. Bennet clearly doesnââ¬â¢t mean the se things. What heââ¬â¢s really saying is that he wishes his wife would spare him the details.The following snippet of conversation betweenà Lady Catherineà and Elizabeth takes place at the end of a long interrogation from Lady Catherine. ââ¬Å"ââ¬ËUpon my word,ââ¬â¢ said her ladyship, ââ¬Ëyou give your opinion very decidedly for so young a person. Pray, what is your age? ââ¬â¢ ââ¬ËWith three younger sisters grown up,ââ¬â¢ replied Elizabeth, smiling, ââ¬Ëyour ladyship can hardly expect me to own it. ââ¬â¢ Lady Catherine seemed quite astonished at not receiving a direct answer; and Elizabeth suspected herself to be the first creature who had ever dared to trifle with so much dignified impertinence. See what we mean? Elizabeth dodges Lady Catherineââ¬â¢s question, but does so in the politest way possible. We call itâ⬠¦polite resistance, and it requires a great deal of quick thinking. STYLE Jane Austen's graceful, economical narrative style was un ique in her time. It was an era in literature given to flowery wordiness and emotional excess. Readers of the day could take their choice among collections of sermons to improve their minds, tales of sin and punishment to improve their morals, and horror stories to stimulate their circulation.Pride and Prejudice is told in a readable prose without a single superfluous word, and it frequently breaks into dialogue so lively and so revealing of characters that entire scenes have been lifted bodily from the novel and reproduced in dramatized versions for stage and screen. In some passages the author enters into the mind of one or another of her characters, most often into her heroine Elizabeth's, and there she reveals her character's capacity for humor and self-criticism. Austen's style is so deceptively lucid that we can hardly believe she submitted her writing to so much polishing and revision. | POINT OF VIEW Pride and Prejudice is mostly written from the objective view of an externa l observer. However, from time to time the novel departs from this objective storytelling approach to explore the thoughts and feelings of a character-either Darcy as he slips little by little into love with Elizabeth, or Elizabeth as she considers her own behavior and the behavior of others. Whatever the approach whether through Elizabeth's mind or through the voice of a narrator, the point of view is always and unmistakably Jane Austen's.It is always her sharply critical eye, youthful though it was when she wrote the novel, that observes and subtly comments on her society's follies and foibles, making us laugh but also making us aware. When we finish her book we know very well the defects she saw in the people of her world, but we also know how much she enjoyed her life among them, faults and all. FORM AND STRUCTURE Like her writing style, the structure of Jane Austen's novel is deceptively simple. She appears to be telling a straightforward story, character by character and happe ning by happening, exactly as it occurred in chronological sequence.We can in fact read the novel that way. But on closer look we find that Pride and Prejudice is not merely a record of events. Instead, it is an interweaving of plot and subplots, an intricate pattern with various threads. The main plot follows the far from smooth course of the romance between Elizabeth and Darcy and the conflict of his pride and her prejudice. Their feelings, born of first impressions, are not the only obstacles between them. Three subplots complicate their relationship. The first is Bingley's attraction to Jane Bennet and Darcy's intervention to save his friend from what he sees as an undesirable marriage.The second is Wickham's involvement with the Darcy family, and his ability to charm Elizabeth and deepen her prejudice against Darcy. The third is Charlotte Lucas' marriage to Mr. Collins, which throws Elizabeth and Darcy together and sharpens their differences. Elizabeth ends up rejecting Darcy i n what we come to see as the first dramatic climax of the story. The Wickham subplot brings on the second dramatic climax: his elopement with Lydia and the scandal and probable ruin of the entire Bennet family. Austen maintains an air of suspense to the very end. She also keeps her three subplots alive with a novelist's juggling skill.In the end, all three subplots contribute to the resolution of the principal plot, and the hero and heroine come together in happiness at last Writing Style: In Pride and Prejudice there is very little focus on natural surroundings such as trees, bushes, flowers, or descriptions of the weather. Rarely does Austen describe characterââ¬â¢s psychological states, instead this aspect of the characters is revealed through dialogue. The unnaturally flowery language in Pride and Prejudice may be seen by modern audiences as ââ¬Å"coldâ⬠or ââ¬Å"sterile,â⬠but it is this use of language that helps to develop the characters and themes.Exaggeration and hyperboles (in a melodramatic form) are also common writing styles of Austen. In terms of style conventions, the usage of ââ¬Å"Missâ⬠and ââ¬Å"Mr. â⬠in Pride and Prejudice makes it at times unclear which character is talking, and therefore at times very confusing to follow the story. The frequent dialogue between characters also makes it difficult to distinguish which character is speaking. A number of plot points are also advanced in Pride and Prejudice through the writing of letters between essential characters, which tend to be some sort of monologue regarding a possible theme or conflict in the story.
Wednesday, October 23, 2019
Meaning of life Essay
Philosophy is ââ¬Å"the study of ideas about knowledge, truth, the nature and meaning of life, etcâ⬠¦; a particular set of ideas about knowledge, truth, and meaning of life; and a set of ideas about how to do something or how to liveâ⬠(Philosophy, 2014, para. 1). Philosophy plays a huge role in all of our lives. Studding of philosophy influences our lives in many ways and has many purposes. Philosophy has five major branches metaphysis, epistemology, ethics, aesthetics, and logic. Each of these branches plays a role with culture to develop thoughts in human beings by wondering, a dynamicà process, the truth, and wisdom. ââ¬Å"Philosophy is an attempt to reason clearly and critically about all areas of experience: science, religion, art, politics, and mortalityâ⬠(What is Philosophy, Para, 1). The purpose of philosophy is to try to understand and evaluate our most basics, beliefs, values, and to integrate them into a coherent view of each of us and the world around us (What is Philosophy, 2014). Studying philosophy is important because it continues to play an important role in shaping the future of all human existence, Philosophy enhances personal growth,à professional opportunities, improves reading skill, critical thinking, communication, and helps in arguments by showing your philosophical knowledge (What is Philosophy, 2014). There are five major basic branches of philosophy. The branches are the metaphysics, epistemology, ethics, aesthetics, and logic. The metaphysics branch is the study of existence. For example, a few questions one might ask them self would be PHILOSOPHY 3 what else is out there, why I am here, and what is my purpose in life (Important of Philosophy, 2014). Epistemology branch is the study of knowledge. Individuals like to know as much as possible to help their selves understand what is going in life and around then. For example, a question one might ask their selves would be how I know about certain things. In philosophy, knowledge is looked at as factual senses, and not just guesses. People that are epistemology rather use statements and questions in factual form, such as, dogs are mammals (Important of Philosophy, 2014). Ethic branch is the study of actions. This is the branch of philosophy that helps the decision making in what is right and what is wrong; beliefs and values. An example of ethics is your conscious. On one side there is the devil telling you to do the wrong thing, and the angel on the other side telling to do the right thing. Many ethical people try to avoid judgment, but have high moral beliefs in specific things. Ethics also plays a role in religion and faith (Important of Philosophy, 2014). The Aesthetics branch (also known as politics) is the study of action. This is the branch that shoes what actions are permissible. An example, would be how politics work in the world. What laws should be made, and how they should come to be. Politics are the ethics that are applied to people based off what they are told to do or believe (Important of Philosophy, 2014). Finally, the last branch of philosophy is logic or esthetics. This is the study of art. The main question is what can life be like? This is the branch that allows mankind to see the world in an abstract way. According to Importance of Philosophy (2014) PHILOSOPHY 4 Esthetics is important because it delves into the reason why art has always existed, the burning need of mankind through the ages to see the world in a different, clear way ità further evaluates art by the standards of human life, and whether it accomplishes the job of satisfying manââ¬â¢s intellectual needs, or whether it tends to hurt or make worse those needs (Para. 3). Esthetics is bringing the emotion and idea together to make a decision (Important of Philosophy, 2014). Within all the branches there are arguments, these arguments helps in philosophy to create creative thinking and growth. We all have questions, and beliefs to the meaning of life, and we will continue to argue trough ethnic, logic, politics, and beliefs. Each of the five basic philosophy groups have to face basic arguments, Theseà arguments are structure of arguments, evaluating arguments, types of arguments, and informal fallacies (Chaffee, 2013). The structure of arguments includes: reason, reason, and conclusion. Evaluating arguments include truth of reason, validity of structure, and soundness of argument. There are two types of arguments deductive: conclusion follows necessarily from premises (reasons), and inductive: conclusion supported by premises to some degree. Finally, there are informal fallacies, these are unsound arguments that appeal to emotion and prejudice (Chaffee, 2013). Philosophy and culture interact to develop thought because there are so many different beliefs in the word. Philosophy is love and wisdom, while in culture there is so much hate. The more we talk about our beliefs, and talk out the way we each feel it creates creative thinking, and more open minds. For example, scientist see things one PHILOSOPHY 5 way, but when we are more philosophical it shows us that there are more than one answer to each question. Science believes in evolution, religions believe in god, while the rest of us are still trying to find the meaning of life. When it comes to me, I think ethics represents me the most. I believe in right and wrong, and I have faith. I believe that taking actions against wrong in the world is very important. In our culture, there is so much hate, and I am a very big advocate for equality. I fight for equality for all humans, and I also fight for the rights of animals. Philosophy is ââ¬Å"the study of ideas about knowledge, truth, the nature, and meaning of life (Philosophy, 2014, para. 1). There are five major basic groups, and there will always be questions to create creative thinking, and open minds. Philosophy hasà been around from the beginning of time, and will be around until the end of time. We will always want to know the meaning of life and why we exist. PHILOSOPHY 6 References: Chaffee, J. (2013). The philosopherââ¬â¢s way: Thinking Critically about Profound Ideas (1st Ed,). Pearson Education, INC. Importance of Philosophy. (2014). Retrieved from http://www. importanceofphilosophy. com/FiveBranchesMain. html Philosophy. (2014). Retrieved from http://www. merriam- webster. com/dictionary/philosophy What is Philosophy? (2014). Retrieved from http://www. etsu. edu/cas/philosophy/whatis. aspx.
Tuesday, October 22, 2019
Georges Character Critcal Analysis Essays
Georges Character Critcal Analysis Essays Georges Character Critcal Analysis Essay Georges Character Critcal Analysis Essay This extract recounts the experiences of a young boy named George. He is the main character, and the passage focuses on his perspective of the world. The first and main relationship is with his mother. George being very timid and naive turns to his mother who teaches him to understand the world around him, disciplines him into obeying and stating what boundaries he has. The writer uses a third person narrator in this extract but the point of view is limited to Georges world and his understanding of it.This limited view lets the reader experience the naivety of George and how he reacts to the world around him; for instance when George started crying because of the sudden hoarse bellow the cow utters, the passage only describes the actions of his father and does not go into any other detail. Georges character is conveyed in simple diction in the passage, which mirrors and continues to emphasise his age and naivety.George is a young boy, who is obedient to his parents and very timid. His mother disciplines him and tells him what he is not allowed to do such as shout[ing], run[ing] and soiling [him]self. The things he is not allowed to do are written in a form of a list, as if he is remembering them. This emphasises the notion of how everything ought to be his mother compels on him. George is suspicious of the world beyond what he is familiar with.When his father returns from beyond the Vicarage wall, he speaks of people who are old, and sick, and poor and children who are liars, and that builds a view that there are unexpected noise and unexpected happenings that lead him to the notion of distrust in the world beyond what is known to him. : In the passage, the reader is presented with the Christian faith. In the first lines of the passage, George starts to mourn his late uncle but his mother tells him that excessive weeping is unchristian.Moreover, later in the passage we find out that both his parents have affiliations with the church. His father writes and preaches sermons and his mother teaches Sunday school at the Vicarage (church). The passage is very literal and there is a lack of metaphors and imaginary that may depict a notion that has to be taken into further analysis. Having a very neutral tone this extract describes the life of a young boy growing up. Through the third person limited perspective and simple diction, we are able to view his world in his own terms and try to understand and live his experiences.
Monday, October 21, 2019
What is The IFRS
What is The IFRS Free Online Research Papers International Financial Reporting Standard (IFRS) are the standards which are principal based in nature. These are the standards, framework and the interpretation promulgated by International Accounting Standards Board (IASB), an international standard setting-body based in London. IFRS has a specific structure as it establishes rules and also gives guidelines on the various procedures to be followed for treatment. Started by IASC (International Accounting Standards Committee) for formulating the standards, IASC decided to dissolve itself in 2001 and form a professional board IASB. IASC trustees appoint members for IASB, IFRIC (International Financial Reporting Interpretations Committee) and SAC (Standards Advisory Council). IASB emphasizes on developing standards based on sound and clearly stated principles which requires interpretation. During the existence of IASC, it formulated 41 standards which are known as International Accounting Standards (IAS) and the Framework for the Preparation and Presentation of Financial Statements ( Barry J. Epstein Eva K.Jermakowicz). Some of the standards formulated by IASC have been withdrawn since then like IAS 30, Disclosures in the Financial Statements of Banks and Similar Financial Institutions or superseded like IAS 22, Business Combinations was superseded by IFRS 3, Business Combinations. IASB framework for the Preparation and Presentation of Financial Statements defines the concepts which form the basis of preparation and presentation of financial statements. It includes the objectives, assumptions, characteristics, definitions and criteria that administer financial reporting and the framework is also known as conceptual framework due to these features. The frameworks defines the objective of the financial statement, underlying assumptions, qualitative characteristics that specifies the usefulness of information in financial statements and the definition, identification and measurement of elements used to construct the financial statement. The framework is not a standard and also, it does not have to be implemented like a standard. The sole purpose of framework is to assist and guide IASB while developing new or revising the existing standards, to assist in setting of standards at national level consistent with international principles and to assist during the prepar ation of financial statement in judging the circumstances which are addressed by any standard. The framework inherited by IASB from IASC states that the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Accounting policies are promulgated by IASB by the framework and the standards of IFRS. The framework states that the users of financial statement have to evaluate the ability of the entity to not only generate the income but also the timing and assurance of doing so. The framework also specifies that financial statement should be true and fair. Two differences and similarities between IFRS and GAAP Similarities IFRS and GAAP both have the same approach for treatment of foreign currency translation. The criteria to determine the functional currency of an entity are defined separately in both GAAP and IFRS; however they lead to same determination which is the primary currency of entity. The transaction of foreign currency has to be re-measured in the entityââ¬â¢s operational currency and the amount from translation in currency is booked under income. Also, both IFRS and GAAP state that the operational currency has to be re-measured in operational currency before translation in reporting currency. IFRS and GAAP define that Earnings per Share should be disclosed by the entities which issue shares in market or are in the process of share trading. They require that the diluted and basic EPS should be presented on the face of income statement. Treasury stock method is required for determining the impact of stock options on diluted EPS calculation. Differences In GAAP, the lease for land or building which involves transferring of ownership to lessee or involves the bargain purchase option is classified as capital lease by lessee. In IFRS, land and building are considered as separate while evaluating the indicators. In GAAP if the fair value of land at starting in more than 25% of fair value of lease then the land and building component are considered separately for evaluation purpose whereas in IFRS, there is no condition of 25% and the land and building has to be considered separately only for evaluation In GAAP, equity method investments are accounted at fair value and in case of entity not willing to go for fair value accounting, equity method of accounting can be used as an option whereas in IFRS investors have to use equity method of accounting for their investments. Mutual funds, venture capital entities and unit trusts are excluded from this standard. IFRS also requires the uniformity of accounting policy between the investor and investee while GAAP does not have such requirement, the accounting policy of investor and investee can be different. Work Cited Barry J. Epstein Eva K.Jermakowicz. Interpretation and Application of International Financial Reporting Standards. Wiley, 2010. Research Papers on What is The IFRSThe Project Managment Office SystemIncorporating Risk and Uncertainty Factor in CapitalOpen Architechture a white paperPETSTEL analysis of IndiaResearch Process Part OneMarketing of Lifeboy Soap A Unilever ProductTwilight of the UAWDefinition of Export QuotasThree Concepts of PsychodynamicCanaanite Influence on the Early Israelite Religion
Sunday, October 20, 2019
NOT SO SCARY ONCE YOU DO IT
NOT SO SCARY ONCE YOU DO IT This week several readers have given me pause, making me remember from whence I came and that Ive learned. We read the blogs and newsletters from people who seem to be way over our heads in power, ability and talent, and too often we discount our own abilities. In mentioning the recent rash of face-to-face interviews Ive done lately (Skype and in-person), someone commented about how scary that was. As Im writing this, Im nervous about a 20-minute talk Im giving this evening to a MENSA chapter in Columbia, SC. These folks are often accomplished with pretty decent levels of intellect. Here I am, coming off 15 appearances, yet Im a bit ill-at-ease about this one. Instead of being too afraid to accept, however, I had to make fun and remind myself, as Will Smith said in the movie Men in Black, First off, you chose me, so you recognize the skills In another situation, where I taught about entering contests and recognizing the scams, half the readers seemed afraid if not angry about contests, believing they were all scams. One guy was sure that if a contest charged a fee, they were opportunists at our expense. I reminded him that all publishers were in the business to make a buck, and all of them charged: some in advance, some after sales.In traditional or self-publishing circles, the publishers arent all that charitable, doing what they do for the sake of God or humanity. Plus contests are such opportunities. And on Facebook, someone fussed about editors and how they are evil minions intent on changing our stories to their own. He was concerned that editors would overstep their bounds and rewrite the content, not just make corrections. I reminded him that writers pick and choose whats edited. Even with traditional publishers that want manuscripts changed before agreeing to publish, you can negotiate. I did. The underlying theme in all of these concerns and complaints is that of fear. Fear someone will make fun. Fear someone will steal our work or our money. Fear someone will take advantage of our deep-seeded, emotional urge to publish. Were pouring our souls into print, and the last thing we need in the midst of our trepidation is someone who also robs us of money,rights or self-esteem. Do . . . it . . . once. Do an interview in person. Speak to a small group. Enter a contest. Let an editor lay hands on your work. Whats the worst that can happen? The interview goes badly? The host wants a good interview more than you do, trust me. The speech goes awry? You learn from it. The audience got no satisfaction from your trip-up. They were up their with you. So you lose the contest. So the editor doesnt like your writing. You decide if you walk away unscathed. Not them.
Saturday, October 19, 2019
Business Ethics Essay Example | Topics and Well Written Essays - 2250 words - 9
Business Ethics - Essay Example s to show the possible impacts of developing Tea For All Ltd as an ethical organization and also, to realize its impact on the environment, fair trading and employee relationships of the company. The project also evaluates the code of conduct, which has been followed by Starbucks in dealing with its business partners. This is because Starbucks is the leading coffee shop company in the world, with a spectacular scale of operation. The ways through which Starbucks can improve its ethical operations have also been highlighted. The final segment of the project discusses possible ways of implementation of the code of conduct of Starbucks on Tea For All Ltd. Tea for All Ltd. is a tea producing and supplying company, which wishes to emphasize on code of ethics for establishing itself as one of the successful global companies. This essay discusses the advantages and disadvantages that can be faced by the company, if it wants to position itself as an ethical organization. The first and foremost argument that can be put forward for establishing the company as an ethical organization is the fact that it will provide the company with a competitive advantage over the competitors. Ethical leadership can facilitate good business leadership in the company. The research conducted by James A. Mitchell shows that companies with an ethical advantage demonstrate better financial performance than those without it (Mitchell, 2001). The advantages of using a sound ethical code of conduct, as far as the environment, trading practices and workplace relationships are concerned, are highlighted below. The ethical objective of the company is to reduce its adverse impact on the environment as much as possible. The problem of the company is that it involves extensive farming techniques which can have corrosive action on the soil and wastage of water Ethical leadership is not a sufficient condition to create a successful business venture, but it is definitely a necessary one (Mitchell, 2001).
Friday, October 18, 2019
An Evaluation of Recent Digital Resources that Have Been Developed to Essay
An Evaluation of Recent Digital Resources that Have Been Developed to Support Teaching and Learning in ICT - Essay Example You may find it useful to write the assignment before making a presentation and then fine tune your work in the light of feedback from that occasion. Abstract Applicable with the use of the old ICTs (Microsoft Word, Excel, PowerPoint and digital videos), the role of the recent digital resources in primary school education is to bridge the teaching and learning gap between the primary school teachers and the student. Aside from making it easier to address the specific teaching and learning needs of each student, significant changes in the features of interactive whiteboard, Blackboard, COSE, and MOODLE are useful in terms of promoting e-security and facilitating better communication and interaction between the primary school teachers and the students and/or among the primary school students. Table of Contents Abstract .............................................................................................................................. 2 Table of Contents ...................... ......................................................................................... 3 I. ... ...................................................................................... 10 IV. Conclusion and Recommendations ....................................................................... 14 References ......................................................................................................................... 17 Appendix I ââ¬â Sample of Scientific-based Study on Human Lung Capacity ..................... 22 Appendix II ââ¬â Sample of a Napoleonââ¬â¢s Theorem Diagram Drawn Using an Excel Worksheet ........................................................................................ 22 Appendix III ââ¬â PowerPoint Presentation on Multiplication Using a Combined Plain Text and Cartoon Character .............................................................. 23 Figure IV ââ¬â PowerPoint Presentation on Multiplication Using Plain Text ........................ 23 Appendix V ââ¬â Using PowerPoint Slides in Conducting a Whole Class Review Activi ty . 24 Appendix VI ââ¬â Movie Trailer on How to Use iMovie ........................................................ 25 Appendix VII ââ¬â Two-way Interaction Using MOODLE .................................................... 25 Appendix VIII ââ¬â Using MOODLE for Individual or Group Math Homework .................. 26 Introduction Since 1999, ICT has become a significant part of the curriculum of the UK primary schools. To improve the quality of teaching and learning, primary school teachers are required to incorporate the use of ICT tools in their teaching and learning curriculum. Since primary school teachers in UK are required to use ICT in teaching, most of them buy Maths and English packages to allow the students to practice. These packages would also
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