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Sunday, January 19, 2020

A Passage to India – Analysis

The novel and film ‘A Passage to India’ written by Forster and directed by Lean is about the Society of British people in India. Mrs. Moore and Adela Quested arrived in Chandrapore, India because Mrs. Moore’s son Ronny and Adela are recently engaged. However, when they arrived they sensed, and were quickly trapped in, a prejudiced British community which misuses the natives of India and abuses them throughout the whole novel and film. ‘A Passage to India’. The film is directed by Lean presents and emphasis meaning throughout the film. An example of presenting meaning is when it is the scene when you see Mrs. Moore standing up for ‘God save the Queen’ and you see her directing her view slowly towards the Ganges. Lean uses the glance to turn down the music, presumably at the time that Mrs. Moore’s attention is transferred to the magnificence of the river. As time goes by when she is viewing the Ganges, you hear ‘God save the Queen’s’ volume dimming, this represents silence when is just looking, during this time she is just reflecting on things which have recently happened which she thinks is wrong. Lean at times presents the moon, the night sky and the expanses of the Ganges. Few examples of where Mrs. Moore is shown with the moon, night sky and the expanses of the Ganges, the first example is when you see Mrs. Moore entering the Moslim mosque which Dr. Aziz was there reflecting and Mrs. Moore for the first time looks out to the Ganges with the night sky so close. An another scene is when Mrs. Moore and Adela are on the train and while the train is crossing the bridge the night sky and expanses of the Ganges are shown. Another scene is when Mrs. Moore is on the ship leaving Chandrapore and she is seen by the deck reflecting on the recent things, the night sky is shown and the expanses, She finally dies after suffering from her heart condition. Lean presents a scene at the club when they were playing English songs such as, ‘God save the Queen’, ‘Tea for two’ and more. From this we can say that Lean presents the Indians as serving, There is no real meaning because all that they are doing is taking time away from their own lives to perform what they don’t really understand. They are merely used to imprint the British culture is rendered with seeming pride and enthusiasm. Lean shows Mrs. Moore and Godbole as characters who technically do not talk with each other but they do recognize and appreciates each others time. A good example of a scene where Godbole and Mrs. Moore are communicating without words spoken is the scene where Mrs. Moore is on the train and leaving Chandrapore, Godbole walks out of his temple and does a hand sign in the rear darkness. Mrs. Moore responds in a wave that seems to deepen the silence to meaning. A Passage to India – Analysis The novel and film ‘A Passage to India’ written by Forster and directed by Lean is about the Society of British people in India. Mrs. Moore and Adela Quested arrived in Chandrapore, India because Mrs. Moore’s son Ronny and Adela are recently engaged. However, when they arrived they sensed, and were quickly trapped in, a prejudiced British community which misuses the natives of India and abuses them throughout the whole novel and film. ‘A Passage to India’. The film is directed by Lean presents and emphasis meaning throughout the film. An example of presenting meaning is when it is the scene when you see Mrs. Moore standing up for ‘God save the Queen’ and you see her directing her view slowly towards the Ganges. Lean uses the glance to turn down the music, presumably at the time that Mrs. Moore’s attention is transferred to the magnificence of the river. As time goes by when she is viewing the Ganges, you hear ‘God save the Queen’s’ volume dimming, this represents silence when is just looking, during this time she is just reflecting on things which have recently happened which she thinks is wrong. Lean at times presents the moon, the night sky and the expanses of the Ganges. Few examples of where Mrs. Moore is shown with the moon, night sky and the expanses of the Ganges, the first example is when you see Mrs. Moore entering the Moslim mosque which Dr. Aziz was there reflecting and Mrs. Moore for the first time looks out to the Ganges with the night sky so close. An another scene is when Mrs. Moore and Adela are on the train and while the train is crossing the bridge the night sky and expanses of the Ganges are shown. Another scene is when Mrs. Moore is on the ship leaving Chandrapore and she is seen by the deck reflecting on the recent things, the night sky is shown and the expanses, She finally dies after suffering from her heart condition. Lean presents a scene at the club when they were playing English songs such as, ‘God save the Queen’, ‘Tea for two’ and more. From this we can say that Lean presents the Indians as serving, There is no real meaning because all that they are doing is taking time away from their own lives to perform what they don’t really understand. They are merely used to imprint the British culture is rendered with seeming pride and enthusiasm. Lean shows Mrs. Moore and Godbole as characters who technically do not talk with each other but they do recognize and appreciates each others time. A good example of a scene where Godbole and Mrs. Moore are communicating without words spoken is the scene where Mrs. Moore is on the train and leaving Chandrapore, Godbole walks out of his temple and does a hand sign in the rear darkness. Mrs. Moore responds in a wave that seems to deepen the silence to meaning.

Saturday, January 11, 2020

Hippie Culture Essay

Few social movements marked the twentieth century in the United States as the protest movement of the 1960s. However, despite the scope and scale of such a wide movement that encapsulated so many different peoples and causes, including voting rights, women’s rights, civil rights, and ending the war in Vietnam, the movement is better known by a stereotype of the type of people that seemed so instrumental in perpetuating the movement: hippies. Though the great majority of those in the protest movement were not hippies, the movies, music, and cultural events that marked the times were dominated by hippie culture, and few events represented this fact as the stereotype-reinforcing Woodstock Music Festival. By the time Woodstock happened in 1969, the hippie movement was already something that had been growing the entire decade and most people who were not hippies had a good idea what a hippie was. If one would have to describe a hippie then, it could be said to be a young man or woman that was dirty, hairy, unemployed, and on drugs. While these are only a few attributes ascribed to a few hippies, the stereotypes became so strong that they were hard to remove from the other significant contributions they made, including in music, art, culture, and social awareness. So, while hippies were far more complex than most people chose to see them, they were pigeonholed to the stereotype of spoiled middle-class kids with too much time and freedom, and who refused to do their patriotic duties as their mothers and fathers had done before them, most specifically by starting families and fighting in the country’s wars. However, the decade leading up to Woodstock only helped reinforce many of these stereotypes. Hippie culture could have been said to begin the words and ideas of the Beat writers such as Allen Ginsberg, Jack Kerouac, and others. These writers laid the foundation for the rebellious, anti-establishment ideals that would come to be so strongly embraced by the hippie culture during the 1960s. However, it would be Bob Dylan, who was strongly influenced by the Beats, who would use their ideas in his folk music. Dylan’s popularity not only made folk music popular, but his songwriting also tackled many of the issues of the time, including war, civil rights, and the basic questions of whether America was heading in the right direction, and if not, why. Dylan’s music influenced the songwriting of almost every major recording artist that came after him, or at least any that achieved any amount of success. Through Dylan and those he influenced, music became the first defining characteristic of hippie culture, showing a long history of music defining cultural movements and times through its almost religious effect on those that listen to it. Religious forces, like art, music, and everything that inspires classification as sacred, Emile Durkheim (1965) writes: â€Å"do not translate the manner in which physical things affect our senses, but the way in which the collective consciousness acts upon individual consciousnesses† (1965, p. 254). Music has the ability to act as a symbol of this collective consciousness, bringing the masses together to celebrate a shared philosophy or perspective. While many contend that art and music is nothing more than an escape from the everyday anxieties that life offers up, it is far more than that. Similar to the sacred in religion, which Durkheim asserts is not rooted in fear as humanist and existentialist theorists claim, but in the idealism of the collective mentality, music becomes sacred when presented in a way that appeals to the individual and the collective. Music and those who perform it act in ways similar to religious totems, representing the ideals of the collective and how they inhabit the individual, and take their roots in exhalation and celebration. According to Durkheim, â€Å"In fine, the sentiments at the root of totemism are those of happy confidence rather than terror and compression† (1965, p. 56). Music became the inspiration for hippie culture and gave them the confidence to fight back against ideals they saw as wrong, including the Vietnam War. There was no better representation of this than Woodstock. The Woodstock Music & Art Festival that took place on a farm near Woodstock, New York, August 15 through August 18, 1969 not only assembled some of the greatest rock, pop, and folk musicians of the day, but also had a half million enthusiastic young and old fans celebrating life and music in a concert that changed the way the younger generation was viewed. After Woodstock, the burgeoning counter culture exploded into the mainstream, as the entire United States realized that the hippie culture was a force that could not be ignored, and its icons such as The Who, Crosby, Stills, and Nash, and Jimi Hendrix reinforced many of the stereotypes of long hair, reckless behavior, and sexuality. Woodstock would become a legendary orgy of drug use, sexual intercourse, nudity, and mud, but also of peace, love, and a general togetherness that also characterized hippie culture. Another popular stereotype was the hippie general disregard for all authority, and Woodstock was no different. Over one-hundred thousand tickets had been sold to the event, but soon fans were crashing over fences and simply began streaming in to see the show (Woodstock. com, 2009). However, there were very few incidents of violence and the festival went on to become one of the iconic points in the culture of the 1960s. It also marked the beginning of the end of hippie culture. Woodstock was the last hurrah for a generation of young men and women that did their best to rebel against the previous generations and create their own persona. Unfortunately, stereotypes were rich and long concerning hippie culture, and Woodstock did well to encourage both the good and bad stereotypes. They displayed their amazing music and free-loving culture, but also their drug abuse and contentment with filth. By the time the 1970s began, hippie culture was all but dead, even though many of the hippies continued to live on. Today, hippies are seen as largely a joke and very superficial, which may speak of their ultimate failure to live up to their own ideals. The country is still largely conservative in many regards, still refuses many of the ideals of peace and love that the hippies inspired, and is still at war with foreign countries. Hippies are now seen in modern form as environmentalists, annoying activists for un-American or unethical causes, potheads or vegetarians. Hippies are no longer seen as a viable threat to the conservative ideals of the United States, and have in essence become all style and no substance. While stereotypes helped perpetuate the romantic notion of the idealistic hippie, they just as equally helped destroy a notion that never really existed in the first place.

Friday, January 3, 2020

Comparing Domes of Architect Sinan to Renaissance architect Palladio, Palladianism Free Essay Example, 2000 words

Apparently, the link between the central dome and half-domes illustrates the Islamic multifaceted implementation of the gorgeous ornaments. To say more, the dome was inserted with a huge passion of Sinan who tried to engrave the memory of the sultan Suleyman’s son Mehmet (Foster, 2004). What is more important, the construction of the columns supporting the dome in the mosque is also done in a symmetrical proportion, so that to shed light on the logic of the architectural form. Coloured stones and the mosaics incremented in the interior part of the dome of the Sehzade Mosque are done with the pure genius of Sinan. It means that the glory of the Ottoman classical architecture is rooted to the picturesque and full-of-wealth representation of the religious tradition throughout the Empire. Admittedly, Sinan felt his responsibility for praising Islam in terms of the architecture. Hence, his first mosque proved this idea right. Another Example of Sinan’s talent, as an archite ct is Selimiye Mosque. Built by Sinan in 1575 in Edirne, Turkey, the mosque is full of the architect’s idea of symmetry and geometrical concept of sphere-plus-square representation. We will write a custom essay sample on Comparing Domes of Architect Sinan to Renaissance architect Palladio, Palladianism or any topic specifically for you Only $17.96 $11.86/pageorder now Looking at this mosque, an expert would see that Sinan viewed the use of the half-domes as obsolete for the whole embrace of the symmetrical bizarrerie of the building. Robinson (1996, p. 277) illustrates the peculiarity of the Selimiye Mosque by analyzing what came new to the Sinan’s idea of dome in the framework of the whole architectural environment around it, namely: â€Å"The dome, the largest in Ottoman architecture (102 feet in diameter), is carried on eight massive piers, which made the large half-domes of earlier mosques unnecessary. † Thus, the mosque in Edirne magnifies the use of the octagonal support for the spherical continuation of the building implemented in the use of the dome. Both examples of the dome in the architecture by Sinan take notice of the evolution in the creative work by the architect. That is to say, one admits the improvement of Sinan’s talent developed at a frantic pace. With no step back from hi s ideal of the dome as an illustration of the divine design of God’s mind, Sinan puts emphasis on the core idea of his architectural style as a huge contribution into the world’s architectural heritage. On the other hand, it is high time one drew parallel to the works by another 16th century architect from Italy. Needless to say, it is all about Andrea Palladio. He was well accurate in approaching the architecture by means of both theoretical and practical constituents.

Wednesday, December 25, 2019

A Perfect Constitution Essay - 2443 Words

A More Perfect Constitution Begins with Congressional Term Limits Professor Larry Sabato is the founder of the Center for Politics at the University of Virginia presents 23 proposals to revitalize our Constitution and Make America a Fairer Country. His book provides insight for a hard fought debate. Whether you like his suggestions or not or you agree with him or not, you have to respect anyone that can outwardly state that the United States Constitution as it has been handed down is â€Å"outdated.† This quest for reform I’m sure would anger many political conservatives who believe that the Constitution that we know today, is not in need of any reform, and is just the true document that is has always been and should remain. There a few†¦show more content†¦Do we presume to place the blame solely on our presidents, or do we consider the fact that the executive branch of government is much bigger than just the president, and how does that affect the running of the government in totality; more so the continuity of our government and the legislative branch. Continuity of government, just like business continuity plans of a corporation have existed since the 1950’s with overbearing threat of the USA v. USSR nuclear war prompted President Truman to develop a plan to ensure that the infrastructure of the government continued to operate under catastrophic conditions. Admittedly even though these efforts continued after Truman, some of these programs were allowed to lapse after the fall of the Soviet Union. Due to terrorist attacks in the mid 1990’s, President Bill Clinton signed an executive order requiring all departments and agencies to develop contingency plans for resuming critical functions following a disaster. George W. Bushs administration also tried to reestablish Continuity of Government programs. Progress has been made in some areas, but the progress does not include Congress in the event of a critical event. Article I of the Constitution gives all legislative powers to the Congress. Congress consists of two houses, the Senate and the House of Representatives, both Senators and Representatives chosen through anShow MoreRelatedA More Perfect Constitution : Why The Constitution Must Be Revised1821 Words   |  8 PagesFor more than 200 years, the U.S. Constitution has been used to run the government of the United States, and it is what constructed and shaped America into the country it is today. The founding fathers had established a constitution that would create a perfect union, establish justice, insure tranquility, provide defense, promote welfare, and secure the liberty of American citizens. The constitution has done exactly what the founders have intended, but with a fast-growing population and a developingRead MoreThe Constitution Is The Perfect Balance Between Liberty And Power1505 Words   |  7 PagesHamilton once said, â€Å"The Constitution is the perfect balance between libe rty and power,† but not every person agreed with him, they are called the anti-federalists. As federalists, Alexander Hamilton and others believed it was time for a new strong national government; they believed it was time for the ratification of the Constitution. Of course, the anti-federalists did not agree with them, which led to a debate between them and the federalists over the ratification of the Constitution. Before theRead More A More Perfect Union: Japanese Americans and the U.S. Constitution2293 Words   |  10 PagesA More Perfect Union: Japanese Americans and the U.S. Constitution Introduction Located on the third floor of the National Museum of American History, A More Perfect Union documents the forced relocation of thousands of Japanese Americans during World War II. The exhibit focuses on the violation of constitutional rights that occurred during this process. The purposes of this review are as follows: describe the scope, purpose, and message of the exhibit, analyze how that message is organizedRead MoreThe Consequences And Complications Of A More Perfect Union1019 Words   |  5 Pages The constitution to say the least was ambitious and tried its best to create a happy compromise amongst the lawyers who gathered for its framing. In result the founders could did not seek to answer every question that the constitution proposed. To do so would have been near impossible and would have caused conflict amongst the diverse opinions at the convention. Instead in such thing as the preamble to the constitution phrases where put broadly for a reason. This can be seen in suchRead MoreThe Constitution Of The United States1388 Words   |  6 PagesInterpretation of the Constitution is one of the biggest conflicts within the United States–the highly contentious issue of states’ rights resulted from two different interpretations of what powers should belong to the federal government versus what powers belong to the individ ual states. No issue has ever caused as much turmoil as the issue of states’ rights–but one side must have more valid arguments. Should the federal government’s power be superior, or should the authority of the individual statesRead MoreAp Gov Unit 31006 Words   |  5 PagesWhat important purposes are served by the right to amend the Constitution guaranteed by Article V? Evaluate James Madison’s claim in Federalist 43 that the Constitution â€Å"guards equally against the extreme facility which would render the Constitution too mutable, and that extreme difficulty which might perpetuate its discovered faults.† Some critics of the amending process contend that amendments, once proposed, should be submitted to popular vote, bypassing state legislatures. Do you agree or disagreeRead MoreThe Development of the American Constitution Essay510 Words   |  3 Pagescountry. The Constitution was then born. The Constitution provided the structure of government and power that was needed to achieve a strong union. This structure â€Å"saved† the American republic from collapse while under the Articles of Confederation. George Washington himself called the end of the Articles a â€Å"happy termination† (Document A). He commended Henry Knox and hoped that good would come from the Constitution that was now put in place. Good has most definitely come from the Constitution. WouldRead MoreHow Democratic Is The American Constitution Essay1616 Words   |  7 Pagesis the American Constitution? is how effective the Constitution is at promoting the ideals of a democracy. For Dahl, there are several issues surrounding the Constitution, from its drafting, to its ideology, to its relevance. By analyzing Dahl’s critiques of the Constitution in terms of the parallels that exist between factions and the two-party system, the issue of unequal representation, and the necessity for the Framers to compromise on their ideals to ratify the Constitution, Dahl defined aRead MoreFramers of the Constitution1047 Words   |  5 PagesThe Framers of the Constitution and the Republicanism The constitution is the supreme law of the land. Even though it is the supreme law of the land, it is not well defined; it isn’t specific on multiple areas. Because of that, the constitution has been misjudged and miss interpreted in the past. However, there are certain parts were the Constitution is specific. It is partially specific on elements of the Constitution that embodies the republican principle of limited government, the three institutionsRead MoreWhy The U.s. Constitution845 Words   |  4 Pagesthat will influence and shape the future of our society. That is why the U.S. Constitution was put in place it is a stable of change, because the founders knew nothing in the world is completely perfect, yet with time things will change and the people must adapt to the times. The preamble introduces the constitution, and states that the government comes from the people. Its general purposes are in order to form a more perfect union we have to â€Å"Establish justice, insu re domestic tranquility, provide for

Tuesday, December 17, 2019

The Labor Party Of Australia - 2448 Words

YEAR 10 COMMERCE My vote would go towards the Labor Party of Australia as they not only agree with my beliefs but also offer a balance between the left wing and right wing of politics, whilst being a bit more to the socialist side. Putting the interests of the working class and the middle class first, they promote equality, aiming to provide a fair go and greater opportunity for all Australians by introducing more public services. As a democratic socialist party, they believe that public needs should be met before the wants of individuals, and that Australians should be compassionate to those in need. Labor also recognises the dangers of climate change and plan to stop it. The Labor party aims to improve the working man’s life by protecting the rights and conditions of the Australian workforce in both the capital cities and regional areas of Australia. The Nationals party have instead, more concentration on the regional residents which seems unreasonable as they only make up less than a third of the population. Labor stands firm to the belief that for working Australians to be free and equal citizens, the need for civil and political as well as economical and industrial rights are undeniable, including the right to strike and to be heard in politics. As opposed to Liberal, Labor intends to protect the minimum wage and weekend penalty rate, as they understand the negative impact which abolishment can cause to some of Australia’s lowest income earners. I would vote for them,Show MoreRelatedThe Australian Government Essay1381 Words   |  6 Pagesabout the Australian government because I really don’t hear much about Australia. It cur rently has a pretty interesting story to tell when it comes to their government. I became a bit interested in Australian politics when I saw a political animated cartoon on the internet that depicted Kevin Rudd, the last Prime Minister, on a news television show and it was quite humorous. I am going to give a quick history lesson on Australia then go into how the government formed and came to be. Then I will talkRead MoreAustralia s Parliamentary Democracy And If It Is Effective1287 Words   |  6 PagesAustralia, a country with a population of more than 22 million has quite the complex governmental system. Australia is known as a federation, a constitutional monarchy and a parliamentary democracy all in one. As a result, Australia has a queen, who resides in the United Kingdom, but is represented by a Governor-General in Australia. Following, a Prime Minister governs the country. In addition, there is a two-chamber Commonwealth Parliament that makes the laws. This diverse governme nt is often referredRead MoreThe Issue Of Asylum Seekers1060 Words   |  5 Pagesdignity first is integral. Whilst both political parties have very similar policies in regards to the topical issues, which are in essence going partially against the Church’s stance and human dignity. Australia has the economy, land, low population and living style to support more asylum seekers/refugees, especially when we have a ranking of 48 in the world on the scale of how many refugees we currently have accepted. With both political parties having fairly similar opinions on the refugee situationRead MoreThe Era Of New And Improved Cultural Identity1488 Words   |  6 Pagestime, the threats to our free country was a real possibility. The threat of Communism came into play, splitting the Labor party and bringing in the ANZUS treaty to combat that. In addition to that, Australia got involved in the Korean War in fear of Communism tearing our government apart. Girls donned short skirts and boys donned army greens, it was the decade of change in Australia and still affects our governmental decisions today. Retrospect investigates this era of change in depth in this editorialRead MoreEssay on Australian Multiculturalism and Immigration1397 Words   |  6 Pagesbipartisan consensus amongst all major political parties surrounding immigration and national security. Australia’s Immigration policy was initially established off two main driving forces- a need to industrialise and a need to populate. Initially Immigration policy was largely a derivative of racial prejudice, supporting ‘White supremacy’ and the creation of a solely British Society. Such ideologies were formalised through the ‘White Australia Policy’, the Immigration Restriction Act (1901)Read MoreGlobal Warming And Its Effect On The Environment933 Words   |  4 Pages On April 11, 2014, Cyclone Ita roared through Queensland, Australia leaving a trail of destruction in its wake. One of the strongest Category 5 storms ever recorded, winds were recorded at over 110 miles per hour before landfall. While destruction in Queensland and the surrounding areas was immense, the offshore damage to the Great Barrier Reef was catastrophic. Many places of the reef were left with no living coral structures and entire portions of the ecosystem were erased from the seabed (Zolfagharifard)Read MoreAsylum Seeker Language Analysis856 Words   |  4 PagesLanguage Analysis ‘Australia still dancing to Howard’s tune on asylum seekers’ The piece written by Michael Gordon in The Age on October 19 2011, argues that ten years after the Australian federal election that sparked the asylum seeker controversy, asylum seekers are still being demonised and alienated by both of Australia’s major political parties. Gordon writes in an assertive, controlled and a somewhat concerned tone throughout the article with his target audience aimed at ‘The Age’ readersRead Moreâ€Å"What Role Do Minor Parties Perform in the Australian Political System?†1542 Words   |  7 Pagesrole of the minor parties within the Australian political system can be as their title suggests, quite minor. On the other hand, a minor party can influence the political proceedings of this country in more ways than one. Minor parties can highlight socio-economic problems that quite often fly under the radar of the larger political parties, or simply can broaden electoral debate. Often spawning from a social, or in the case of the Gr eens, an environmental movement, minor parties tend to only lastRead MoreCapital, Size Of Population Living Within The Capital1697 Words   |  7 Pages(2014) Distribution of GDP (composition, by sector of origin): agriculture: 4%, industry: 27.3%, services: 68.8% (2012) Inflation (CPI): 1.7% (2015) Urban Population: 12.8 million, 0.55% (2013) Population below poverty line: 2,265,000, 12.5% (2010) Labor force participation rate: 12.15 million (2012) Environmental Performance Index (EPI) Ranking (and score): 3 (82.4) (2015) The Environmental Performance Index is measured by nine core indicators and graded on a scale from 0 to 100. They are then comparedRead MoreThe Expectancy Indicator Of Australia1362 Words   |  6 Pagesyears old. In comparison to America’s record high of 78.8, this is a huge difference in time. I believe that the expectancy of life in Australia is longer than most other counties due to the Environment Performance Index that was discussed above. I think that there is a direct and precise correlation between a clean environment and a clean body. Overall, Australia is also less densely populated, even in the bigger cities, this reduces the spread of disease, sickness, fumes, and other environmental

Monday, December 9, 2019

Ifrs Advantages and Disadvantages free essay sample

In 1999 the Europeian Commission presented its financial services action plan, the implementation of which should contribute to the unification of integrated market for financial services in the EU by 2005. In the areas of financial reporting the action plan proposed that all listed companies report under the same accounting framework (Interdisciplinary journal of contemporary research in business, April 2011, Vol. 2 No12). International Financial Reporting Standards (IFRS) promises transparent, comparable and consistent financial information to guide investors in making optimal investment decisions (Jacob amp; Madu, 2004). IFRS are standards and interpretations adopted by the International Accounting Standards Board (IASB). IFRS were adopted in 2001 by the European Union and all stock exchange listed companies were required to use them for reporting purposes after the start of fiscal year 2005 (Soderstorm amp; Sun, 2007, p. 675). This paper will consider the advantages and disadvantages of IFRS. Theory: Advantages of IFRS There are several advantages that have been presented in public forums, scholarly articles, news accounts, and other places where discussion of public issues are conducted. We will write a custom essay sample on Ifrs Advantages and Disadvantages or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A discussion of some of the major advantages follow: IFRS promise more accurate, comprehensive and timely financial statement (International Accounting Policy forum, 2006); this means that all accounting information must be relevant, reliable, comparable, and consistent. For information to be relevant, it needs to be significant enough to influence business decisions. The information should help confirm or correct users’ expectations. However it must be timely to be relevant. (Jane L. Reimers, 2011, p . 53) When the information is reliable, you can depend on it and you can verify its accuracy (Jane L. Reimers, 2011, p . 53) . In order to be reliable the information in the financial statements must be a faithful representation of what you want to accomplish, otherwise it could mislead investors. Comparability means that investors will be able to compare the corresponding financial information between two similar companies(Jane L. Reimers, 2011, p . 53). By this way, in putting together financial statements, accountants must allow for meaningful comparisons. Consistency is the characteristic that makes it possible to track a company’s performance or financial condition from one year to the next. In other words if the company uses the same accounting methods from period to period we are able to make meaningful comparisons. (Jane L. Reimers, 2011, p . 53) By eliminating many international differences in accounting standards, IFRS eliminate many of the adjustments people have made in order to make companies’ financials more comparable internationally. The adoption of IFRS reduced the cost for investors to process financial information. The gain would be extremely important for institutions that create large financial database. International Accounting Policy Forum, 2006). IFRS raises efficiency and it reduces the cost of processing financial information, which the stock market incorporates it in prices. Most investors can be expected to gain from increased market efficiency(International Accounting Policy Forum, 2006). By reducing international differences the accounting standards assists for removing the barriers to cross- border acquisitions, which in theory will rewar d investors with increased takeover premiums (International Accounting Policy Forum, 2006). Disadvantages of IFRS Like everything in life IFRS has disadvantages too. As , I stated above there are several disadvantages that have been presented in public forums, scholarly articles, news accounts, and other places where discussion of public issues are conducted. A discussion of some of the major advantages follows. Despite a belief by some of the inevitability of the global acceptance of IFRS, others believe that U. S. GAAP is the gold standard, and that a certain level of quality will be lost with full acceptance of IFRS. Further, certain U. S. ssuers without significant customers or operations outside the United States may resist IFRS because they may not have a market incentive to prepare IFRS financial statements. (http://www. ifrs. com/updates/aicpa/ifrs_faq. html#q6). A big disadvantage about companies in the US as well as in Macedonia nad the European Union adopting IFRS is that current and future accountants will have to relearn how to do their jobs. Also, IFRS does no t permit Last in First Out (LIFO) as an inventory cost method. However, it is to my knowledge that only a small number of companies, about ten percent still use LIFO. IFRS ideas regarding revenue recognition are more widespread than GAAP containing very little instruction specific to each industry. IFRS uses a single-step method for impairment write-downs compared to the two-step method U. S. GAAP supports. Under the single-step method, write downs are far more likely to take place. Overall, the main and most important difference is the fact that IFRS provides much less specific detail and has fewer requirements in reporting than GAAP does (http://ezinearticles. com/? International-Financial-Reporting-StandardsAdva tages-and-Disadvantagesamp;id=1679687) Manipulation. There is a downside to the flexibility that IFRS allows: companies can utilize only the methods they wish to, allowing the financial statements to show only desired results. This can lead to revenue or profit manipulation, can be used to hide financial problems in the company and can even encourage fraud. For example, changing the method of inventory valuation can bring more income in to the current years profit and loss statement, making the company appear more profitable than it really is. While IFRS requires that changes to the application of the rules must be justifiable, it is often possible for companies to invent reasons for making the changes. Stricter rules would ensure that all companies are valuing their statements the same way (Accounting and Business Research. International Accounting Policy Forum, pp. 29-30. 2006 ) ; (http://www. cbsnews. com/8301-505125_162-28241310/pros-and-cons-of-ifrs/? tag=bnetdomain) ; (http://www. ifrs. com/ifrs_faqs. html) Cost. A small company would be impacted by a countrys adoption of IFRS in the same way a larger one would.

Monday, December 2, 2019

Upton Sinclairs The Jungle Essays - Economic Ideologies,

Upton Sinclair's The Jungle The Jungle by Upton Sinclair Upton Sinclair's The Jungle is the tale of a Lithuanian immigrant, Jurgis Rudkus, and his family. Jurgis and his family move to the United States in the middle of the Industrial Revolution, only to find themselves ill-equipped for the transition in the workplace and in society in general. Jurgis faces countless social injustices, and through a series of such interactions, the theme of the book is revealed: the support of socialism over capitalism as an economic and social structure. Jurgis learns soon after transplanting his family that he alone cannot earn enough to support his entire family, in spite of the intensity of his valiant efforts to work harder. Soon his wife and the rest of his family are working as well, all attempting to chip in to cover family expenses. However, such exposure proves itself to be too dangerous and detrimental to the Rudkuses. Jurgis becomes hardened by his negative experiences as he realizes that, in a capitalist society like the one he was living in, there is no justice. Hard work is not justly rewarded, and often times corruption is rewarded in its place. Through and through, he sees that capitalist life is not fair. Soon he is injured on the job and is forced to stay home and out of work while his mangled foot heals. Jurgis is sidelined from work for two months, and upon his return he finds himself replaced by another worker. Desperate for a job, he takes a dreaded position at the glue factory. Hi wife is pregnant, his family is working themselves to the breaking point, and the bills are getting the best of them. Jurgis turns to drinking. Things get worse. He learns that his wife has been forced to have sex with her boss. Jurgis, in a rage, attacks the man at the Packing house and is arrested for battery. He spends a month in jail, at which time he meets Jack Duane, a character who introduces him to the easy life: a life of crime. Within a month of the time Jurgis gets out of jail, everyone has lost their jobs and the house they struggled so hard to keep is lost. Soon Ona is having a child, and because of the lack of funds to pay for proper care for her, both she and the child die in labor. His son drowns, many family members have died and the remainder are scattered with no semblance of the family they once were. Jurgis takes to the country to become a tramp, but as winter approaches he knows he must return to the city - to the jungle - once again. Jurgis becomes a beggar and a vagrant. After receiving $100 dollars from Freddie Jones, the son of rich Old Man Jones, he goes into a bar to get change and gets into another altercation, this time with the bartender, and is again arrested. Soon he turns to Jack Duane to enter the life of crime he had foreshadowed. Isolated from any remainders of his family, he begins to live the easy life of shortcuts and crooked paths. However, another chance encounter with Connor, his wife's boss and seducer, brings out his true self again, the man who stands up for his moral convictions, even when it harms him to do so. After beating the man again, he is arrested and jumps bail. By pure luck he wanders into a socialist meeting while looking for food and/or a place to sleep. There his life begins a change in earnest. He learns at that meeting what the working class can do to make a difference. Soon after he reunites with his daughter, Marjia, a drug-addicted prostitue struggling to support the family's remains. The story closes with a happy socialist ending: Jurgis gets a job at a hotel run by socialists and seals his fate. He goes on to become an avid socialist and he, the fighter, and Marjia, the victim, pick up the pieces of their lives to make everything better. I feel that this book is a ridiculously oversimplified look at socialism and a very sinister look at capitalism. While I applaud Sinclair's efforts to illustrate the injustices of capitalism,