Friday, August 21, 2020

Sharknado Will Teach You All About Blogging

Sharknado Will Teach You All About Blogging Sharknado. It brought forth 5,032 tweets for every moment at its top (around 84 tweets each second)for a film about a storm that produces tornadoes loaded up with sharks that cut down individuals, helicopters, and houses. What can you gain from this film about composition, past the way that individuals will watch anything scripted for the SyFy channel? From the outset at the astounding banner, it appears to be truly evident that there is minimal about blogging and substance showcasing in the film. **SPOILER ALERT** The sharks dont win. Without a doubt, they get in a couple of good nibbles, however at long last, the saint wins and its messy. In the enthusiasm of taking in something important from all of lifes encounters, even the absurd ones, would writers be able to discover anything of significant worth from Sharknado and its muddled courageous success? #Sharknado is a fortune trove of incredible composing guidance. #NoReallyMost unquestionably. In the wake of viewing Sharknado, you will understand that, as an author, you have to: 1. Think and react quickly. An adjustment in the blogging plan implied I had 40 minutes to compose and distribute a post. Those werent perfect conditions, but I did it. I wrenched out the blog entry, and sent it on to my group to peer audit. Hayden reacted back, in the wake of assessing the post. I actually thought as I read: heres what 10+ long periods of blogging and restrained composing gets you, he stated, and it was the first occasion when I understood that consistent long haul blogging gives you the aptitudes to think and react quickly when you need to. Long haul practice makes it feasible for you to think and react quickly. It will occur. Youll have around 30 minutes to compose a blog entry. Would you be able to improve have a procedure, the certainty, and the capacity to work out of the blue. Which prompts the following point 2. Keep up situational mindfulness. In Sharknado, the sharks were originating from each directionâ€air, land, water, living roomâ€and the saint must know about his environmental factors to remain alive. In those minutes when you need to think and react quickly, youll need situational mindfulness. To pull off that very late blog entry, I alluded to a rundown of running thoughts I am continually following. Im continually making note of blog thoughts on the grounds that in those exceptional moments,â youd better have something in the bank. What's more, to get those things, youll must know about how pretty much anything could be a blog entry and bank those thoughts.

Tuesday, June 9, 2020

Intellectual Societal Position in Anthills of the Savannah - Literature Essay Samples

Intellectual Societal Position in Anthills of the Savannah Chinua Achebe’s Anthills of the Savannah deals with positions of power in society, and government’s true role in this hierarchy of power. It explores the intersection of power with societal roles, gender, and education, showing how knowledge is both related to power closely and distanced from it incredibly. Through the lenses of Chris, Beatrice, and Ikem, as well as sometimes Sam, Achebe shows how differently intellectuals fare in postcolonial society, and yet how they all share many commonalities. For example, Franz Fanon in â€Å"On National Culture† explains that all natives â€Å"†¦need to take part in the fight if, quite simply, they wish to continue to exist†¦Ã¢â‚¬  (36). Each of these characters do fight in their own way, proving their stance as native intellectuals. Their role as storytellers highlights their intellectual standing and the power that they hold. This paper will argue that the native intellectual characters examined in Anthills o f the Savannah can all be basically defined in terms of Franz Fanon’s ideas in â€Å"On National Culture† through their many traits as storytellers. Firstly, it is important to note where each narrator of Achebe’s falls in the stages of the native intellectual, as described by Fanon. Fanon claims that the native storyteller in colonial or postcolonial society goes through three different phases: â€Å"In the first phase, the native intellectual gives proof that he has assimilated the culture of the occupying power,† â€Å"In the second phase we find the native is disturbed; he decides to remember what he is,† and, â€Å"Finally, in the third phase, which is called the fighting phase, the native, after having tried to lose himself in the people and with the people, will on the contrary shake the people† (Fanon 40-41). In the postcolonial society of Kangan, which Achebe creates, the characters of Chris, Beatrice, and Ikem all seem to be stuck in these different stages. Through the course of events in the novel, the characters do evolve slightly, but primarily Chris is in the first stage, Beatrice is in t he second, and Ikem is in the third. Sam lies questionably outside of these guidelines, but perhaps is most like a native in the first phase. Chris appears to stay in the first phase for at least a large portion of the novel, as he succumbs to the authoritarian regime of Sam and does his job dutifully, thus â€Å"[assimilating] the culture of the occupying power† through a government that is closely modeled to the one of their former colonizers. However, just because he falls under the corrupt government rules does not discredit his importance. His beliefs remain steadily opposed to Sam’s government. He firmly states his reasons for staying true to the government, and his resolute purpose appears to be for the greater good. He says, â€Å"†¦I couldn’t be writing this if I didn’t hang around to observe it all. And no one else would,† (Achebe 2). This speaks to his role as a storyteller, to his understanding of the importance of public information. Chris believes that if he openly opposed the government, he would be persecuted immediately and would be doing no one any good, and so he i s subservient and agreeable to Sam. So, Chris’s role in society is to play the double-agent, creating a kind of neutral ground between the people and the government, allowing for a compromise if one were ever to arrive. Beatrice appears to reside in the second stage, remaining adamantly disturbed by the references to white, western culture. She is aghast at Chris’s story about Sam and a white girl’s intimacy and she fixates on her â€Å"Desdemona complex.† â€Å"So I was locked in combat again with Desdemona, this time itinerant and, worse still, not over some useless black trash in England but the sacred symbol of my nation’s pride, such as it was† (Achebe 74). Beatrice is constantly aware of her position in society, showing distaste at her many forced roles. She connects with her identity very strongly, the only of the three narrators to do this completely. Fanon explains this phenomenon of the second stage: â€Å"Past happenings of the bygone days of [her] childhood will be brought up out of the depths of [her] memory; old legends will be reinterpreted in the light of a borrowed aestheticism and of a conception of the world which was discovered under other skie s† (41). Beatrice uses her references to her past to demonstrate her very specific role in society. For Beatrice, gender hinders her intellectual potential, as she is constantly viewed in a specific role for women. She is referenced as a priestess or prophetess of some sort many times, portraying a role of majesty and beauty, but she is also shown as being nothing more than a woman, as if it is inferior to any other role. Her real name, Nwanyibuife, means â€Å"A female is also something† (Achebe 79). At the party with Sam and the other government officials, she notes that she was brought to give â€Å"the woman’s angle,† rather than give actual input to any matters at hand (Achebe 69). In reality, it seems that Beatrice’s role in society as an intellectual is as a woman who â€Å"will descend and sweep the shards together† (Achebe 89), just as she does during the naming ceremony at the end of the novel, as a last resort. Beatrice’s re ferences to the past and to tradition are highlighted with the legend of Idemili, which only reinforces Beatrice’s forced role as the one who repairs the things men break. It is important to note, however, that Beatrice is not necessarily aware of her own parallel with Idemili. â€Å"Beatrice Nwanyibuife did not know these traditions and legends of her people because they played but little part in her upbringing† (Achebe 96). However, Beatrice is constantly looking for these meanings, for little pieces of herself, which she still has yet to find. Fanon reinforces this idea with his description of the second stage of native intellectualism: â€Å"But since the native is not part of his people, since he only has exterior relations with his people, he is content to recall their life only† (40-41). Ikem is the most radical of the three, the most revolutionary, and the most openly fighting. He â€Å"turns himself into an awakener of the people; hence comes a fighting literature, a revolutionary literature, and a national literature† (Fanon 41). Ikem is unafraid to fight, and unafraid to use his powerful words and his position as editor of the National Gazette as leverage in that situation. Ikem’s strong-mindedness is probably why so many governmental officials do not like him, as Ikem points out, saying, â€Å"‘The reason for our little disagreement is because I have not attempted to hide my opinion of them as plain parasites’† (Achebe 145). Ikem’s talk with the university students was perhaps his most important action in his societal role, which was, in fact, as an awakener of the people. Because Ikem came from Abazon, a place seemingly ridden with poverty and disconnected from the rest of Kangan, he can relate to the larger scheme of pe ople. Through his education and career as a writer, he can then reach these people and relate radical ideas to them with much agreement on the commoners’ side. Then, Ikem uses this leverage to fight back against their agreement, twisting their opinions to create their own, so that eventually the society to which he is talking will develop their own view of the political and social issues. This is apparent in his talk with the university students: â€Å"†¦it was during question-time that he finally achieved the close hand-to-hand struggle he so relished. By nature he is never on the same side as his audience. Whatever his audience is, he must try not to be† (Achebe 142). Ikem rallies the people, and even after his death, his role is remembered as the intellectual for the people; his death, it could be said, even inspires the rest of society to join in the fight against Sam’s regime. Ikem’s fight is a fight much more about the wrongdoings of society in general, than about the specific problems with Kangan. In this way, Ikem takes up â€Å"The responsibility of the native man of culture [which] is not a responsibility vis-à  -vis his national culture, but a global responsibility with regard to the totality of the nation†¦Ã¢â‚¬  (Fanon 43). Finally, Sam is an example of a native intellectual who is perhaps not fighting for the overall wellbeing of his society. Sam seems to possibly be in the first phase of the native intellectual, as he is proud to demonstrate the traits of the previously occupying power, and attempts to model a government around it. Still, he refuses to acknowledge that his regime could be worse than colonial power, seemingly putting anything African in front of anything European, although his actions do not support this. â€Å"The efforts of the native to rehabilitate himself and to escape from the claws of colonialism are logically inscribed from the same point of view as that of colonialism† (Fanon 38). Sam strives to be just like western culture, and it appears that he always wanted to be accepted by this culture. â€Å"†¦all he ever wanted was to do what was expected of him especially by the English whom he admired sometimes to the point of foolishness† (Achebe 44-45). This admi ration of western culture speaks to Sam’s character to say that perhaps he does not even fit in the battle of native intellectuals; he barely considers himself native, so it is possible that his acceptance of European culture does not even belong in the same category as the attitudes of his peers. Achebe and Fanon together show the different roles of intellectuals in a postcolonial society, and prove their significance in reference to society and culture in general. While other factors are clearly mixed with the roles of Achebe’s characters, like gender issues and governmental repression, the characters’ want of freedom and intellectual fighting defines them clearly, perhaps more than other traits. Each character is in a different stage of native intellectual development, and they all struggle to embrace African culture alongside their colonial past, but their ways of coping are very similar. They fight, sometimes passively, sometimes overzealously, but the confused fighting helps them all find their identities both as individuals and as a postcolonial nation. Bibliography Achebe, Chinua. Anthills of the Savannah. New York: Anchor, 1988. Print. Fanon, Frantz. â€Å"On National Culture.† Colonial Discourse and Post-Colonial Theory. Ed. Patrick Williams and Laura Chrisman. New York: Harvester Wheatsheaf, 1994. 36-52. Print.

Sunday, May 17, 2020

The Debate on Gun Control and the Second Amendment - Free Essay Example

Sample details Pages: 3 Words: 912 Downloads: 7 Date added: 2019/03/20 Category Law Essay Level High school Topics: Gun Control Essay Second Amendment Essay Did you like this example? In the United States Constitution, our second amendment stated that A well-regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed. Regarding this paper, I will be speaking out about gun control and the second amendment and how society can further enforce gun control while abiding by the constitution to remain a free state. Many people believe in the right to practice The United States second amendment by purchasing a gun; to which make them an active gun owner. However, not all active gun owners are choosing to practice this right safely and, in the end, whether accidental or intentional; the people of our nation are paying for it with their lives. Don’t waste time! Our writers will create an original "The Debate on Gun Control and the Second Amendment" essay for you Create order There is a better, safer and smarter way to ensure the nation is free to the constitutions belief while ensuring the protection of lives to our people. Personally, I support the United States to enforce gun control, Yes, its our right in the constitutions to bear arms, but by adding the gun control laws and making more restrictions on who can own a gun is still giving everyone the rights. But if the citizens violate laws by being unlawful with their guns, the government should have the authority to take their rights and their guns away, because violate the laws its a personal decision, if they choose to do so, they have the knowledge and have to suffer the consequences by having their rights taken away and possibly owning a gun in the future. From a source called Gun Control by Opposing Viewpoint Online, stated, The executive orders expanded background checks to cover firearms sold at gun shows and online; required states to provide the federal government with more information on people disqualified from purchasing guns; hired more federal agents to process the background checks. By adding the background checks for citizens to obtai n a gun license which allows them to purchase a gun, we know as a nation, who we are allowing to own guns. However, a gun license is different from concealed handgun licenses, which you must go to class and pass another series of background checks and tests. However, there will also be a huge impact on implement gun control laws and try to enforce a gun license. According to Second Amendment by American Law Yearbook 2016, Gun rights groups, businesses, and individual gun owners filed lawsuits in Connecticut and New York federal district courts, challenging the laws. They argued that the laws violated their Second Amendment rights and that some of the provisions were unconstitutionally vague. The New York district court agreed that the New York law burdened the Second Amendment rights of gun owners, but it did not violate the Second Amendment. Many citizens might against this idea of Gun licenses because they think adding a requirement is unnecessary or is preventing their constitutional right to own a gun, but its not, by adding this gun control/gun licenses, it will make a better and safer environment for everyone even for the gun owners, to know their fellow gun owners are law-abiding citizens, By forcing people to obtain a gun license , there will be less school shooting and fewer people will have to suffer by their lives taken away by unlawful gun owners. During his presidency, President Barack Obama proposed a number of measures aimed at curbing gun violence and illegal purchases following the 2013 Sandy Hook shooting. His efforts focused on improving background checks, banning private purchases of assault weapons, strengthening school safety procedures, and increasing Americans access to mental health programs. The Senate failed to pass any of the gun control measures Obama proposed. Obamas plan also included twenty-three executive actions that did not require Congresss approval, however. These executive actions included making improvements to the gun sales background check system, directing funds towards research into gun violence, and maximizing law enforcement efforts to help prevent and prosecute gun crime. That was a source from Right to Bear Arms by Opposing Viewpoints Online Collection. Just like Obama was trying to oppose the new gun control law, there can be many different improvements we can add on. For example, for a pers on that wants to be a gun owner to obtain the gun license, you must be a citizens of the United States, have to be at the age of 21 or older to buy any type of firearms, it doesnt matter if its rifles or handguns, and have to be mentally healthy and not the least, the person has to pass a background check that shows any type of criminal records that related to robbery or violence. By issuing those new laws, it might decrease the crime rates and help the society to be a safer place. Work Cited: Source Citation (MLA 8th Edition) Right to Bear Arms. Opposing Viewpoints Online Collection, Gale, 2017. Opposing Viewpoints in Context, https://link.galegroup.com/apps/doc/PC3010999251/OVIC?u=txshracd2544sid=OVICxid=0f6757f5. Accessed 25 Nov. 2018. Source Citation (MLA 8th Edition) Second Amendment. American Law Yearbook 2016: A Guide to the Years Major Legal Cases and Developments, Gale, 2017, pp. 188-191. Opposing Viewpoints in Context, https://link.galegroup.com/apps/doc/CX3633800079/OVIC?u=txshracd2544sid=OVICxid=f54d9920. Accessed 25 Nov. 2018. Source Citation (MLA 8th Edition) Gun Control. Opposing Viewpoints Online Collection, Gale, 2018. Opposing Viewpoints in Context, https://link.galegroup.com/apps/doc/PC3010999212/OVIC?u=txshracd2544sid=OVICxid=8a8426f0. Accessed 25 Nov. 2018.

Wednesday, May 6, 2020

The Yellow Wallpaper Reading Response - 1129 Words

The Yellow Wallpaper Reading Response Can the confinement of oneself be the cure for a person in a depressed state? My aunt who lives in India was subjected by the society she lived in to feel inferior to her husband and told to live a certain manner of life that pleased the long sought after traditions and values India has. Her husband and her children believed she was not as intelligent and did not respect her judgement. Her family believed she was to emotional and not logical as with any other woman. She felt lonely and scared, my mother used to talk to her and told me one morning â€Å"Your aunt is having thoughts of suicide.† That blew my mind so I asked a few intrusive questions as any other person would. Then I understood how lucky I was to not be subjected to the societal norms and judgement society has on many women in our current world. My aunt kept fighting this feeling but what she did to escape this feeling of confinement is not what most would find courageous but it was the only thing she could ve done. More on this later. In the short story â€Å"The Yellow Wallpaper† by Chartlotte Perkins Gilman is trying to say that many individuals are confined by the way society molds them and are too fearful to change the minds of the masses which can lead to many symptoms one including depression as is what the narrator experiences in the short story. It is clear that the short story depicts the life of a mental sick woman who is experiencing large depths ofShow MoreRelatedThe Yellow Wallpaper By Charlotte Perkins Gilman Essay1507 Words   |  7 PagesPerkins Gilman has surprised that her writing on â€Å"The Yellow Wallpaper† that based on her experience unfortunately become one of the early feminism literature in the Victorian era. At first, her tale is regarded as a horror story because of its gothic theme. However, after the 1960s when feminism became a trending topic of women in Europe, North America, Canada, New Zealand and Australia, people started to comprehend that â€Å"The Yellow Wallpaper† is a feminism narrative which accidentall y developedRead MoreThe Yellow Wallpaper: A Look Into Post-Partum Depression1061 Words   |  5 PagesCharlotte Perkins Gilman’s story, The Yellow Wallpaper, portrays the life and mind of a woman suffering from post-partum depression in the late eighteenth century. Gilman uses setting to strengthen the impact of her story by allowing the distant country mansion symbolize the loneliness of her narrator, Jane. Gilman also uses flat characters to enhance the depth of Jane’s thoughts; however, Gilman’s use of narrative technique impacts her story the most. In The Yellow Wallpaper, Charlotte Perkins Gilman usesRead More Comparing Jane Eyre and Yellow Wallpaper1650 Words   |  7 PagesSimilarities Between Jane Eyre and Yellow Wallpaper   Ã‚   There are notable similarities between Charlotte Perkins Gilmans The Yellow Wallpaper and Charlotte Brontes Jane Eyre. These similarities include the treatment of space, the use of a gothic tone with elements of realism, a sense of male superiority, and the mental instability of women. There is a similar treatment of space in the two works, with the larger, upstairs rooms at the summer lodging and at Thornfield Hall being associatedRead MoreGender Roles During The 19th Century1492 Words   |  6 Pages Patriarchy : Are women considered inferior to men? How does gender roles during the 19th century affect the narrator in The Yellow Wallpaper? Charlotte Gilman’s short story â€Å"The Yellow Wallpaper†, originally printed on the New England Magazine became the model literature of feminism and women’s oppression after its publication in 1892. Gilman in her short story emphasises the roles of women and their oppression against a male dominant society during the 19th century. According to Elizabeth Carey’sRead MoreYellow Wall Paper by Charlotte Perkins Gilman853 Words   |  3 Pageswomen and men have not been perceived equally. In many places women are considered as a second citizen. Although inequality among men and women has decreased tremendously in our society, it’s still an issue in some part of the world. The short story â€Å"Yellow wall paper† by Charlotte Perkins Gilman reveals gender inequality. It narrates about a newly married woman who is trying to get away from a trap that is restricting her freedom. Throughout the book the narrator is suffering within herself but sh eRead MoreA Critical Analysis Of The Yellow Wallpaper By Charlotte Perkins Gilman1051 Words   |  5 Pages Patel 1 Aditi Patel 3/14/16 English 102 Esposito, Carmine. A Critical Analysis of The Yellow Wallpaper by Charlotte Perkins Gilman Charlotte Perkins Gilman was a famous social worker and a leading author of women’s issues. Charlotte Perkins Gilman s relating to views of women s rights and her demands for economic and social reform of gender inequities are very famous for the foundations of American society in the late nineteenth and early twentieth centuries. In critics GilmanRead MoreThe Yellow Wallpaper: a Stifling Relationship1609 Words   |  7 PagesHusband-Doctor: A Stifling Relationship In Gilmans the Yellow Wallpaper At the beginning of The Yellow Wallpaper, the protagonist, Jane, has just given birth to a baby boy. Although for most mothers a newborn infant is a joyous time, for others, like Jane, it becomes a trying emotional period that is now popularly understood to be the common disorder, postpartum depression. For example, Jane describes herself as feeling a lack of strength (Colm, 3) and as becoming dreadfully fretful andRead MoreThe Cask Of Amontillado, By Edgar Allan Poe And The Yellow Wallpaper Essay1486 Words   |  6 Pagesvaluable to the reader and satisfying to the author because the audience must look beyond what the narrator is portraying and view all the elements of the read to understand the author s message. The Cask of Amontillado by Edgar Allan Poe and The Yellow Wallpaper by Charlotte Perkins Gilman are great examples of unreliable narration. The Cask of Amontillado, Poe tells the story through the eyes and voice of the character Montresor, a seemingly wealthy socialite in nineteenth century Italy. MontresorRead MoreWomen Are Crazy By Charlotte Perkins Gilman971 Words   |  4 Pagesbut as we see in this story, it can delve much deeper than that. In Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper† there is a woman who is diagnosed with nervous depression and sent up into a room given directions to rest as much as possible and refrain from any mental stimulation, with barred windows, and naturally, yellow wallpaper. As she is mentally enveloped in the design of this wallpaper, she begins to see a woman trapped behind it and tears down the paper to â€Å"free her†, while also seeingRead More The Yellow Wallpaper: A Stifling Relationship1551 Words   |  7 Pages Husband-Doctor: A Stifling Relationship In Gilman’s â€Å"the Yellow Wallpaper† At the beginning of â€Å"The Yellow Wallpaper†, the protagonist, Jane, has just given birth to a baby boy. Although for most mothers a newborn infant is a joyous time, for others, like Jane, it becomes a trying emotional period that is now popularly understood to be the common disorder, postpartum depression. For example, Jane describes herself as feeling a â€Å"lack of strength† (Colm, 3) and as becoming â€Å"dreadfully fretful and

Conceptual Framework for Financial Reporting Agenda Consultation

Question: Discuss about theConceptual Framework for Financial Reporting for Agenda Consultation. Answer: Introducing Major Issues in the New Standard The exposure draft selected is from the IASB (International Accounting Standards Board). The IASB published the exposure draft and opened it for public comment on 28 May 2015. The draft proposed amendments to the IAS 1 Presentation of Financial Statements. It was a proposal results from various short-term projects under the Disclosure Initiative of the IASB. It followed the different respondents recommendations to the Agenda Consultation 2011 of the IASB. The IASB was asked to undertake a review of the disclosure requirements in the available IFRS to explore mechanisms through which it could enhance disclosures. Accordingly, ISAB commenced the Disclosure Initiative in 2013 under a package of various projects expected at improving the financial information disclosure. The draft also aimed at improving the financial reporting through the provision of a more complete, clearer as well as updated array of concepts usable by different groups including the IASB itself when developing IFRS a nd others to enable them to have a comprehensive understanding and application of such Standards (Carey, 2012). The IASB proposed a narrow-focus in the exposure draft that gave clarification of the amendments to the IAS 1 to deal with issues raised regarding the presentation as well as disclosure requirements thereby making sure that entities can utilize the judgment during the preparation of their financial statements (Nagy, 2011). The exposure draft became more completed compared to the available Conceptual Framework. The completeness was because it dealt with various areas which were either uncovered or not covered comprehensively in the then Conceptual Framework. Some of the additional issues incorporated in the exposure draft included measurement, the reporting entity, presentation and disclosure, de-recognition and financial performance covering the use of other comprehensive income. The exposure draft also clarified certain aspects of the available Conceptual Framework. The New Standard specified that the information required to meet the financial reporting objective by incorporating information which can be utilized to assist stewardship management of the resources of the entity. It also explicated the roles of the prudence as well as substance over the form in the financial reporting. The exposure draft also gave a clarification that high levels of measurement uncertainty could turn financial information irrelevant (Christensen, 2010). The exposure draft explained that significant decisions on, for instance, recognition as well as measurement, were driven by regarding the resulting information nature about both financial position and financial performance. The exposure further gave precise definitions of the liabilities alongside assets as well as comprehensive guidance in support of such definitions. The last section of the exposure draft entailed the updates to the sections of the then available Conceptual Framework which were already obsolete. The exposure draft notably clarified the role of probability in the assets and liabilities definitions. The comment letter deadline for the high exposure draft was set to end on 23 July 2014. Whether Consensus or Disagreement and Rationale ATT Response The comment letters selected for this exposure draft were drawn from various organizations including Eumedion, AAT, ACCA and Accounting and Financial Reporting Daimler Group (FAG). The AAT (ref: 15-086 (SC)) was submitted on 26 October 2015. The AAT comment letter was drafted by the Association of Accounting Technicians in response to the high exposure draft. AAT added their comment to increase the value to and highlighted elements that needed to be taken into consideration (Nagy, 2011). ATT mainly emphasized on the operational aspects exposure draft and gave an opinion on the practicalities of implementing the outlined measures. AAT supported the revision to the Conceptual Framework for based on various reasons anchored on page six of ED such as certain critical areas remained uncovered, the lack of clarity on guidance and obsoleteness in certain aspects of the existing framework. AAT also supported the revision stressing the importance role of the standard in the process of setting standards by helping the IASB to develop standards anchored on consistent concepts. The ATT also supported the modification citing that it provided the necessary guidance for the preparation of the financial statements not addressed by the IFRS based on transactions, conditions or event as well as where the accounting standards provide an option for accounting policy like IAS 16 Property, Plant, and Equipment. ATT also supported because the Exposure Draft helped both users and preparers to understand and interpret the standards. Daimler Response The Daimler focused on highlighting the issues that were uncovered by the IASB during the Exposure Draft (ED) preparation. The organization held a view that the business model or activities needed to play a key role throughout the Conceptual Framework rather merely being restricted to the unit of measurement, account, disclosure, and presentation. They suggested that individual business model needs to be entitled to varying accounting practices. They suggested that the new standards or key amendments needed to answer the question of whether the amendment or standard ensured useful information for every business model in scope. Daimler took issue with the definition of liabilities and assets (Marques, 2012). They agreed with the definition of an asset as a right but dissented that such a right has adequate potential to generate economic benefits in case there are purely remote conditions whereby such benefits will flow to the firm. In their view, Daimler held that solely circumstances that favor economic substance needed to be considered during the assessment of whether an item meets the asset definition (Nagy, 2011). They also opposed the proposed criterion for recognition suggesting that it could result in far more liabilities and an asset to be acknowledged in the financial statements. They held the dissenting view that such criterion did not necessarily improve relevance or faithful representation but rather headed for costly with no enhancement of information usefulness. They held that embracing such an approach could negatively affect the preparers during the development of accounting policies for circumstances whereby no extra standards apply. The Daimler supported the definition of the statement of profit or loss by the IASB with reservation demanding for a precise definition of the statement of the comprehensive income to favor a shared understanding of the OCI thus clarifying what income and expenses to be entailed in the OCI (Marques, 2012). They supported the presumptions that acknowledge expenses and income in profit or loss as well as the recycling of all expenses and income recognized in OCI to the profit or loss as entailed in the Exposure Draft. Nevertheless, they held the dissenting view that inconsistencies between existing standards and ED could result from such presumptions and urged the Board to give guidance on situations where such presumptions may be rebutted to improve understandability as well as decrease complexity. They agreed that the IASB was in the right direction with a reservation for more research without hurried implementation of the amendments as outlined in ED (Nandelstadh Rosenberg, 2013). ACCA by Fangwei Lin Fangwei solely focused on parts of the ED since he had not finished reading the entire document. He focused on chapter four (the elements of financial statements) mainly income and expenses to entail amounts produced by transactions alongside other events such as alterations in the carrying value of liabilities and assets. He agreed with the definition of expenses and income by alterations in them but reserved that such a definition indicated the all-inclusive concepts to understand expense and income where there lacks a difference between abnormal and normal business (den Hertog, 2010). He favored the comprehensive use of operating concept alongside all-inclusive concept and suggested that the qualitative features of useful information like comparability and relevance will improve where one distinguishes abnormal and normal operations to define expense and income. Like Daimler ACCA called for further research by ISAB into countries considering to adhere to IFRS to understand the rea l scenarios before developing IFRS. Eumedion Corporate Governance Forum by Rients Abma (Executive Director) The Eumedion supported the inclusion EDs proposal to provide priority to incorporate the significance of giving the information required within the financial reporting objective for assessment of stewardship management of the resources of the organization. They concurred that it is as significance to issue useful information to examine stewardship as to provide information for the assessment of the prospect for coming cash flows to a firm (Nagy, 2011). They believed in the definition of stewardship as a distinct primary goal would protect its role where standard formulation would be varying for both stated objectives hence the reason for further requirements of additional relevant information as currently needed to assess the prospect for future cash flows for efficient management of stewardship. The held that the Conceptual Framework required to entail additional guidance on the consideration of stewardship when amending the existing standards and developing new ones as well as inte rpretation. Public Interest, Private Interest, and Capture Theories Assumptions Relevant Comment Letters The theory of public interest assumes that economic markets remain extremely fragile with tendencies of inefficient operations and favor the concerns of an individual as they ignore societal importance (Kuan, 2015). Government interventions are, thus, useful to ensure effective direction and monitoring of the commercial markets (Black Christensen, 2009). This theory best explains all the comments letters since financial reporters only want to hoard information by operating inefficiently to give the imperfect public information so as to benefit at the expense of the society (Hanretty Koop, 2009). All the comments are supporting the need avail useful information and suggest the ED is an indication of a right direction and some like Daimler and ACCA have called for further research to ensure efficient IFRS that allow efficient economic market operation for the public rather than an individual entity (Black Christensen, 2009). Regulatory capture theory assumes that a regulator is in t urn dominated by the industries or entities it is supposed to regulate. However, I do not see any comment letters being premised on this assumption (Bowen, Davis Matsumoto, (2015)). Finally, the private interest theory holds that those who are engaged in government are attracted to similar motivation that those individuals in the private have, and they are hence motivated by a narrow self-interest concept, wealth, power, and fame (Entwistle, Feltham Mbagwu, 2011). All the four comments letters do not ascribe to this assumption and hence they can only be explained by the theory of public interest. References Black, D. E., Christensen, T. E. (2009). US managers' use of pro formaadjustments to meet strategic earnings targets. Journal of Business Finance Accounting, 36(3à ¢Ã¢â€š ¬Ã‚ 4), 297-326. Bowen, R. M., Davis, A. K., Matsumoto, D. A. (2015). Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The Accounting Review, 80(4), 1011-1038. Brown, N. C., Christensen, T. E., Elliott, W. B., Mergenthaler, R. D. (2012). Investor sentiment and pro forma earnings disclosures. Journal of Accounting Research, 50(1), 1-40. Carey, J. L. (2012). The independence concept revisited. Research in Accounting Regulation, 20, 295-302. Christensen, J. G. (2010, June). Public interest regulation reconsidered: From capture to credible commitment. In Regulation at the Age of Crisis ECPR Regulatory Governance Standing Group, 3rd Biennial Conference, University College, Dublin. den Hertog, J. A. (2010). Review of economic theories of regulation. Discussion Paper Series/Tjalling C. Koopmans Research Institute, 10(18). Entwistle, G. M., Feltham, G. D., Mbagwu, C. (2011). Financial reporting regulation and the reporting of pro forma earnings. Accounting Horizons, 20(1), Hanretty, C. J., Koop, C. (2009). Measuring Regulators' Statutory Independence. In APSA 2009 Toronto Meeting Paper. Kuan, K. (2015). Why private interest theory should be used to evaluate the adequacy of the auditor independence requirements in CLERP 9. Marques, A. (2012). SEC interventions and the frequency and usefulness of non-GAAP financial measures. Review of Accounting Studies, 11(4), 549-574. Nagy, J. (2011). The Emergence of the Public Sector Expectations Gap. In International Conference-Accounting, Auditing Management in Public Sector Reforms, Zaragoza (Espagne), 79 September 2000, EIASM (pp. 459-475). Nandelstadh, A. V., Rosenberg, M. (2013). Corporate governance and firm performance: Evidence from Finland (Vol. 497). Working Paper Number.

Monday, April 20, 2020

King Lear And Macbeth Essays - King Lear, English-language Films

King Lear And Macbeth The act of creating and developing a character called characterization not only establishes a character, but serves as a means for the author to reveal the themes of the play. "A literary character is the invention of the author, and often inventions are indebted to prior inven-tions"(Kirsch 236). Therefore, through characterization many common themes repeat with in an author's literary col-lection. Shakespeare is the inventor of many characters and throughout his plays themes often reappear. Macbeth and King Lear, two of Shakespeare's tragedies, exemplify this technique. The protagonists of these two plays, Mac-beth and King Lear, by means of their actions, thoughts and words reveal a theme to the audience. Shakespeare has many portraits of madness among his characters, and he returns to the theme again and again. Indirect characterization in the form of Lear's mad speeches allows Shakespeare to convey the theme of madness. For example one of Lear's first speeches after wit begin to turn, "Poor naked wretches, wheresoe'er you are,\ That bide the pelting of this pitiless storm,\ How shall your house-hold heads and unfed sides,\Your loop'd and window'd rag-gedness, defend you..."(III.iv.35-38). Lear's insanity in-creases over the course of the play, demonstrated to the audience through more speeches, until his emotions over-throw his reason at the climax of the play. Lear erratic-ally shouts in to the storm, "Rumble thy bellyfull! Spit, fire! Spout, rain!\ Nor rain, wind, thunder, fire are my daughters.\ I tax not you, you elements, with unkindness.\ I never gave you kingdom, called you children"(III.ii.14-17). The example of Lear invoking the storm to destroy the seeds of matter along with many other absurd statements il-lustrates that he has an unsound mind and it is made clear to the audience by his words. Shakespeare expands on the theme of madness in King Lear by Lear again using his words to express the reason for his insanity. The cause is the realization that his daughters Goneril and Regan do not love him. One critic explains the cause of Lear's madness, "It is the agony of the learning that exposes Lear as an old, rejected man which forces him over the brink of madness"(Stuart 172). The finally pushes him over the edge was the cruel actions afflicted on him by the people that supposedly loved him. "To such a lowness but his unkind daughters.\... 'Twas this flesh begot\ Those pelican daughters" describes Lear of the cruelty of his daughters (III.iii.76,80-81). The character of Lear produces the theme of madness by expressing his own increasing insanity and reasons the reason for it in raving tangents. Shakespeare further explores the theme of madness in a second play with the thoughts and actions of Macbeth. He characterizes a madness driven by the guilt that he feels from committing murders. "He looses his head in the horror of the murders, when it was done, considering them to deeply for sanity" (Paris 8). Macbeth can do nothing but think of the murders that plague his conscience, causing him to slip further into madness and away from reality. For example, in his mind he can not wash the blood from his hands. "Will all great Neptune's ocean wash this blood\ Clean from my hand?"(Macbeth.II.ii.59-60). Another example of the theme of madness that is characterized by Macbeth is found in act three, scene four - the climax of the play. Immediately guilt ridden from ordering the murder of Ban-quo, Macbeth reaches his pinnacle of madness; exemplified by his delusion of Banquo's ghost. Showing that he can no longer differentiate between reality and his imagination Macbeth shouts, "Avaunt! And quit my sight! Let the earth hide thee!\ Thy bones are marrowless, thy blood is cold;\ Thou hast no speculation in those eyes\ Which thou dost glare with" (III.iv.93-97). Ross responds to him, "What sights, my lord"(III.iii.118). The Insanity of Macbeth is shown in these quotes. Shakespeare's description of Mac-beth's thoughts the reveals he theme of madness. Further development of Macbeth's character reveals the theme of betrayal. The actions controlled by his blind am-bition causes him to betray important people in his life. Macbeth's betrayal is the murder of Duncan. He even admits to this himself, "... He's here in double trust:\ First, as I am his kinsman and his subject,\ strong both against the deed; then, as his host\ Who should against the murderer shut the door"(I.vii.12-15). Duncan is Macbeth's king and lord, he trusts him to be a faithful servant; by murdering him he not only betrays this trust but also the code of honor to his lord. One critic explains it

Sunday, March 15, 2020

Dangerous jargon - Emphasis

Dangerous jargon Dangerous jargon Jargon can bring clarity for experts and irritation for laypeople, but could it sometimes be life threatening? Yes, according to the coroner heading up the inquest into the London terrorist attacks of 7 July 2005, Lady Justice Hallett. Simple impatience with unclear terms is a more serious problem when it comes to understanding the situation at the scene of an emergency, she asserted on the last day of evidence-giving at the 7/7 hearing. Is it really worth the time it takes to refer to a conference demountable unit from a management centre, rather than a portable incident room, for example? And obscure job titles could confuse and disguise peoples roles, she pointed out. I dont know whether a crew manager is somebody who is responsible for supplies or is used to fighting fires. I have no idea, she said. Jargon has a long history of naysayers, but Lady Justice Halletts criticism touched on the most fundamental practicality of appropriate language. This isnt just somebody being pedantic about the use of English when it comes to managing incidents, people dont understand what the other person is.