Tuesday, December 31, 2019

Essay about Understanding Self in the Modern World

The initial studies of social structures have profoundly illuminated the study and analysis of culture, social relations, history as well as institutions. According to the available literature on sociology, it is widely established that Alexis de Tocqueville was actually the foremost to use the expression social structure; afterward, Marx, Weber and Durkheim among others all had a fundamental input to structural thoughts in sociology. Weber examined and evaluated the institutions of contemporary society: market, administrations and politics. However, one of the original and most inclusive accounts of communal structure was given by Marx, who correlated political, educational, and religious existence to the method of production1. Marx†¦show more content†¦As a result of social structures which provided the fertile ground by which the self got shaped, Marx noted that, the shaping of self in the society was often crowded by such factors as the conflict of groups which generated a progressive enhancement of superior parity, egalitarianism, sovereignty and individuality, while eliminating diverse traditional self privileges. On a sociological context, Marx presents his explanation of self shaping on a more challenging position. This can be attributed to the fact that, he explores diverse social aspects which in one way or the other tend to directly or indirectly correlate to individual ability to change or shape according to the prevailing conditions 4. This concept, according to Marx is attributed to the cumulative development of the productive forces. ________________________________________________ 1 See notes by Linebaugh1993 2 See notes by Charles 1996 3 Crothers, C (1996), Social Structure, London: Routledge 4See notes by Wallerstein 2004 Weber Unlike Marx, Weber explained the phenomenon of self shaping from a platform of social theories which revolved within the axis of affective action. This illustrates the stance that Weber had taken in order to reflect on the concepts established from what he viewed and considered as ideal self shaping models. Thus, it would be paramount to state that,Show MoreRelatedCategorization of Objects in Symbolic Interaction1847 Words   |  7 PagesInteraction 3 Thesis Statement 4 Categorization of Objects and Human Symbolic Understanding 4 People are Objects who are Selves and Others 6 Symbolic Interactionist Understanding of Objectification vs. Turkles use of a Subjectification/Objectification Dichotomy 7 Robotic Moment in the views of a Symbolic Interactionist 8 Conclusion 9 References 10 The paper is about symbolic interaction prevailing in the modern society of 21st century. The 21st century is unique in the sense that itRead MoreThe Wasteland and The Matrix Essay1481 Words   |  6 Pagesof world has always been called into the question. The same is true of commentaries on the state of mankind. T.S. Eliot’s The Wasteland is considered by many to be the greatest poem of all time. During Eliot’s time, the world was beginning to place more value on pop culture than high culture. Gone were the days where most were familiar with the works of the greats. The Wachowski Brothers’ film, The Matrix, deals with similar themes as The Wasteland . The science fiction film set in world thatRead MoreImagery In Bradburys Works1707 Words   |  7 Pagesknow who he is and his place in the world. They help to show the struggle within man to find out how to achieve his full potential, fearing growing old and dying, and man’s internal quest for a way to ef fectively deal with the recurrent problem of evil in his life (â€Å"Understanding Bradbury’s Works†). These themes often create a somewhat evangelical, Christian tone in his work, insisting that the only hope for the world lies within man’s own self (â€Å"Understanding Bradbury’s Works†). Bradbury himselfRead MoreRalph Waldo Emersons Theory Of Transcendentalism1406 Words   |  6 PagesWhy fit in when you were born to stand out this quote was written by Dr. Suess and is an example of self reliance. In the transcendentalist era the whole idea of transcendentalism was self reliance, and having relationships with nature and spiritual wealth. For example Emerson wrote an essay called Self-Reliance talking about self reliance and people taking care of themselves instead of trusting other people to help. In the transcendentalist era during the 1800s in America, people relied on themselvesRead MoreThe Issue Of Self Understanding Of Ourselves From Walke r Percy s Lost1545 Words   |  7 Pagesdeeper understanding of ourselves is possible, though only at the moments prior to our deaths. Throughout this paper, I will primarily focus on the implications with attempting to understand one’s self. In the opening portion of this paper, I will discuss and explain problems of two separate chapters that pose particular difficulties for us to understand ourselves from Walker Percy’s Lost in the Cosmos. This will then lead me to my next section, where I will reflect on self-understanding and examineRead MoreThe Contribution of Different Approaches to Psychology for the Development of Modern Psychology1147 Words   |  5 Pagesaddition to the research methods that are needed to be followed in order to understand it thoroughly. These approaches provide characteristic viewpoints and emphasize different factors. These approaches have contributed towards the development of modern psychology in various ways. There are many historical approaches that lead to determining of psychology to the field it is today. Structuralism arose as the first approach in the history of psychology.it was the study of sensation and perceptionRead MoreThe Spiritual Society That Is Bound By God1402 Words   |  6 Pagesforge together to create a new weapon to fight against aberrations while refining a reality it no longer perceives as spiritually centered. The artistic interpretation of such a life free from reality, a life devoid of egocentric and self absorbed thoughts towards a modern life, may be able to rebuild a new foundation and language for the spiritual society; for even if the new philosophies that are fabricated are fleeting issues, the artist still creates a reality where this is perceived and understoodRead MoreTeaching of Discipleship on a Christian of Today.966 Words   |  4 Pagescommitment to God, self sacrifice, service to others, using your time, money and energy, as God wants you to not as the world tempts you to. It also involves belonging to God’s own family, the church, and daily commitments with God. Modern day disciples like Ghandi, (even though he was non-Christian) acted as true modern day disciple with his total commitment, self-sacrifice and energy he put into leading India to independence by inspiring movements for civil rights and freedom across the world. We can seeRead MoreSelf Identity By Ant hony Giddens1653 Words   |  7 Pagesâ€Å"Project of the self is one of the most significant concepts created by Anthony Giddens. The author bases his ideas of self-identification upon influence of the modern world and changes created by the process of globalization (Giddens, 1991). The main argument is strong. However the study seeks some further explanations of the role of identity in the social life of individuals. This essay will investigate issue of self-identity in the modern world according to Antony Giddens’s ideas. Firstly, itRead MoreI Appreciate Barbour s Praiseworthy And Toilsome Effort914 Words   |  4 Pagesaccount of both continuities and discontinuities between scientific metaphors and religious metaphors. For Barbour, because both disciplines have continuities and discontinuities they can contribute to our more comprehensive understanding of the reality of our experiences in the world through their metaphorical relationship. While scientific models, theories, and paradigms are focused on the explanation of natural phenomena, the religious counterparts are more focused on the human experience of their

Sunday, December 22, 2019

Essay on One Flew Over the Cuckoos Nest Character...

One Flew Over the Cuckoos Nest Out of the four characters listed in this film, the one character that does not exhibit pretense is Billy. We first see Billy as a nervous, shy young boy with a speech impediment. Billy has weird relationships with women; he likes women and enjoys the company of them but is fearful of the women that are most close to him. Billy’s mother and especially Nurse Ratched are the women he is most afraid of. Nurse Ratched has a personal relationship with Billy’ mother, she has a special motherly power that she only has on Billy and not the other patients in the hospital. She can control him into doing stuff he doesn’t want to do because, Billy is afraid that Nurse Ratched will tell his mother about his†¦show more content†¦That’s the one time the other patients thought Mac was crazy for believing that he could do such a thing. The Chief’s exhibit’s his pretense throughout the movie to every character but Mac. The other patients and nurs es see The Chief as a dumb, deaf, and mute Indian. We as the audience know that not to be true. The Chief is quite the opposite as what others see him as, has the ability to talk and listen but chooses not to do those things because he doesn’t want to be disturbed by the other nurses in patients in the institution. The most evident scene supporting this is at the end of the movie. When The chief sees Mac after he’s been labotimized, he suffocates Mac with a pillow. He did that because he knows Mac will never be the same person as he once was and he doesn’t want the other patients to see what Mac has become. The Chief understood the importance of What Mac stood for to the other patients. He then executes Mac’s previous plan of escape by lifting up the hydrotherapy console then throwing it through the window. Nurse Ratched’s pretense was the hardest one to identify. We see her as the head nurse in the institution and controls every worker and patient in it. Her desire is that things go her way and only her way and has complete power, and runs the institute more of a dictatorship. We all see Nurses universally as good people that help others in need. But I think that Nurse Ratched did more bad thanShow MoreRelated McMurphy is Not a Christ Figure in Ken Keseys One Flew Over the Cuckoos Nest1329 Words   |  6 Pagesis Not a Christ Figure in One Flew Over the Cuckoos Nest      Ã‚  Ã‚   Literary fiction is littered with references to Christianity. It is very obviously a large and influential force in the western world so it is hardly surprising that a novel such as One Flew Over the Cuckoos Nest, which is so questioning of our society and moral values, should be so full of references to what is arguably the basis of these values. What the question asks, however, is if the character of McMurphy is portrayedRead More One Flew Over the Cuckoos Nest Essay860 Words   |  4 Pages One flew East, One flew West, One died without a part of his brain. In my opinion the main theme of One Flew Over the Cuckoo’s Nest is conformity. The patients at this mental institution, or at least the one in the Big Nurse’s ward, find themselves on a rough situation where not following standards costs them many privileges being taken away. The standards that the Combine sets are what makes the patients so afraid of a change and simply conform hopelessly to what they have since anything outRead MoreThe One Who Flew Over The Cuckoos Nest Literary Analysis1046 Words   |  5 Pagesdeeper meaning. â€Å"The Story of an Hour† and The One Who Flew Over the Cuckoo’s Nest are great pieces of literature which keep their main focus around the use of symbolism, hidden in the plot. Whereas Mrs. Mallard, from â€Å"The Story of an Hour†, appears to be insane due to her husband, characters from The One Who Flew Over the Cuckoo’s Nest gains their insanity from Nurse Ratched, both authors incorporate symbolism in order t o display themes and reveal character traits In the short story, by Kate Chopin,Read MoreKen Kesey s One Flew Over The Cuckoo s Nest1716 Words   |  7 PagesThe Geese in the Wolf’s Nest â€Å"The creatures outside looked from pig to man, and from man to pig, and from pig to man again; but already it was impossible to say which was which.† (Orwell). Although animals might only look like animals, they are symbols of deeper meanings. Throughout the fiction novel One Flew over the Cuckoo’s Nest, by Ken Kesey, many symbols/motifs are presented in the form of animals that represent characters. These animals give meaning to the story and illuminate the plot by givingRead MoreComparison of Two Texts, â€Å"One Flew over the Cuckoo’s Nest† and â€Å"to Kill a Mocking Bird†1914 Words   |  8 PagesComparison of two texts, â€Å"One flew over the Cuckoo’s Nest† and â€Å"To Kill a Mocking Bird† | How do the authors of To Kill a Mockingbird and One Flew over the Cuckoo’s Nest use literary techniques to explore the concepts of isolation? Isolation and courage in the form of racism and discrimination is an analogous concept explored in Harper Lee’s novel To Kill a Mockingbird and Ken Kesey’s novel One flew over the cuckoo’s nest. The authors exemplify the conflicts of isolation displayed by theRead MoreRebellion in Fight Club and One Flew over the Cuckoos Nest1861 Words   |  8 PagesRebellion in Fight Club and One Flew Over the Cuckoo’s Nest All societies have a basic structure, and in order to function well with others, a person must conform to the laws and regulations of said society. In the novels Fight Club by Chuck Palahniuk and One Flew Over the Cuckoo’s Nest by Ken Kesey, a variety of themes are discussed, with the major theme being rebellion. The main characters of both these novels struggle with the established structure they are living in and are unwilling to conformRead MoreOne Flew Over A Cuckoos Nest And Girl Interrupted Literary Analysis1862 Words   |  8 Pagesplatform of literature has two different windows. The first being the depiction of the author and the second being the interpretation of the audience. This concept is evident within both works this essay seeks to explore. In Ken Kesey’s One Flew Over a Cuckoo’s Nest, a charismatic criminal, Randle P. McMurphy is admitted to a state asylum due to his will of serving out of prison sentence in a mental hospital rather than the pe nitentiary. McMurphy brings in the outside world to the admitted patientsRead More Joseph Hellers Catch 22 Essay1098 Words   |  5 PagesCatch 22 Comparison Paper Catch 22 by Joseph Heller is a complex and intricate novel. Heller uses many themes, does not have the story line in chronological order and often uses irony in his descriptions. Many of the themes can be compared to other literature. One of the themes that can be compared is fear in war. The idea is that the evils and cruelty of war can make a grown man go back into a fetal state. This can be seen in The Ball Turret Gunner by Randall Jarrell and can be compared toRead MoreA Comparison of Hamlet and Mcmurphy in One Flew over the Cuckoos Nes2438 Words   |  10 PagesA Comparison of Hamlet and McMurphy in One Flew Over the Cuckoos Nest It is suggested that in modern literature, the true element of tragedy is not captured because the protagonist is often of the same social status as the audience, and therefor, his downfall is not tragic. This opinion, I find, takes little consideration of the times in which we live. Indeed, most modern plays and literature are not about monarchs and the main character is often equal to the common person; this, howeverRead MoreEssay about Insanity is Independence1251 Words   |  6 Pages Conformity, whether good or bad for society, is never beneficial for the individual. In the late 40’s and 50’s people conformed or they were excluded. One Flew Over the Cuckoo’s Nest is a novel about non-conformists, the people who can’t be the same, and more who didn’t want to be identical. These are the insane ones. The sane ones are the authoritative figures who mentally, physically, and sexually abuse the patients, but they are also the people who decide what is right and healthy for the

Saturday, December 14, 2019

Separation And Linking Of Contractual Arrangements Accounting Essay Free Essays

string(89) " should find when the hazards and wagess of the ownership have left the retail merchant\." Measurement standards explained under IAS-18, to assist the users of the fiscal statements in better application and proper apprehension. A coverage entity should mensurate gross originating from an addition in the assets or a lessening in its liabilities or the net consequence of their combination at the just value of that addition or lessening. Gross should be measured at the just value of the consideration received or receivable. We will write a custom essay sample on Separation And Linking Of Contractual Arrangements Accounting Essay or any similar topic only for you Order Now For a hard currency sale, the gross is the immediate returns of sale. For a recognition sale, the gross is the awaited hard currency receivable. If the consequence of the clip value of money is material, the gross should be discounted to show value. Gross excludes gross revenues revenue enhancements and similar points because these are non economic benefits for the entity. Gross from the sale of goods The gross revenues of goods should be recognised as gross after the undermentioned conditions are satisfied. The important hazards and wagess have been transferred from marketer to purchaser. Managements and control of the trade goods is non retained by the marketer. The dealing sum of the goods can be measured faithfully. The economic benefit of goods related dealing will flux to the marketer. The cost incurred or to be incurred can be measured faithfully. Gross from services The acknowledgment of services rendered is measured in conformity with the phase of completion. The undermentioned conditions must be satisfied. The gross can be measured faithfully. The economic benefit of the dealing will likely flux to the supplier. The completion phase can be measured faithfully at the coverage day of the month. The costs incurred and the cost to finish can be measured faithfully. When these conditions are non met, the gross should be restricted to recoverable merely and the remainder should reflect as unrecoverable debts or commissariats for unrecoverable debts in the fiscal statements. Interest, Royalties and Dividends Gross received from these beginnings should merely be recognised when they have been measured accurately and the reception from it is likely. gross should be recognised as follows. Interest should be estimated on a clip apportion footing where necessary, taking into history the effectual output of the plus. Royalties are accrued in conformity with the relevant contract. Dividends are recognised when they are declared and when the stockholder # s right to have payment is established. Examples in using gross acknowledgment through a series of mini instance surveies Example 1 On 1st October in the current twelvemonth, a private tuition supplier enrols a pupil on a six-month class. Lectures are held on a regular basis every hebdomad over the whole six-month period. The tuition fees are $ 6000 and one time paid is non-refundable. All books and stuff have to be purchased individually. The pupil pays a first episode of $ 3000 prior to the beginning of the class, and the balance of $ 3000 in six, $ 500 monthly episodes. The tuition supplier has a fiscal year-end of 31 December and proposes to recognize gross in the fiscal statements on a hard currency reception footing. At the twelvemonth terminal, the three monthly episode due have been received. Required: Tuition supplier should be advised on the right accounting intervention for this dealing. Answer to Example 1 At 31 December, it is necessary to find how much gross is to be recognised in regard of the proviso of tuition, i.e. in the sale of a service. The proposal is to recognize gross of $ 4500, this being the hard currency received. This is incorrect. The measuring of net income, and therefore the acknowledgment of gross, has to take some history of the duplicate procedure. At the twelvemonth terminal, precisely one half of the class has been delivered. Consequently, one half of the gross can be recognised, i.e gross revenues should be $ 3000. While there are some staged payments, i.e. there is component of deferred consideration, these are paid over a affair of months instead than old ages. The clip value of money is consequently non regarded as stuff over this period, and so it is non necessary to dismiss the consideration received to get at the just value of the consideration. The $ 1500 received, but non yet recognised as gross at the coverage day of the month, is to be non-refundable there is, in fact, an duty to finish the contract. As deferred income, it is included n the statement of fiscal place / balance sheet as a liability instead than as equity. The original proposed intervention anticipated gross and therefore exaggerated net income in the short term. The right intervention can be summarised as follows: Dr Cash 4500 ( Bing the reception of hard currency ) Cr Revenue / Gross saless 3000 ( Bing the gross earned being recognised ) Cr Deferred income 1500 ( Bing the monies received in progress of the bringing of the services ) Example 2 On 1 November 2000, a auto retail merchant agreed to sell a motor vehicle for $ 20000. At the clip, the client negotiated a three-year free service understanding as portion of the dealing. This service understanding is usually sold for $ 1000. Besides, on 1st November 2000, the client paid a non-refundable sedimentation of $ 2000. A farther $ 10000 is collectible three months subsequently on 1st February 2001. The client has been taken advantage of a free offer and will pay the balance of the $ 8000 on 1st February 2003. Delivery of the auto to the client will take topographic point on 1st February 2001. The auto retail merchant has a fiscal twelvemonth terminal of 31 December and proposes to recognize the sale of the auto at $ 20000 in the fiscal histories for the current twelvemonth. Required: Rede the auto retail merchant on the right accounting intervention for, this dealing. Answer to illustration 2 First let us see the timing of the transaction- when the gross revenues take topographic point. this dealing is for gross revenues of goods, and we should find when the hazards and wagess of the ownership have left the retail merchant. You read "Separation And Linking Of Contractual Arrangements Accounting Essay" in category "Essay examples" The timing if the sale is, hence, 1st February 2001, as this is when the client takes ownership of the auto and the public presentation of the sale contract is, in consequence, well completed. No gross can be recognised in the current accounting period. The auto retail merchant has received $ 2000 in the current period. This has been banked ( Dr Cash ) and is to be regarded as deferred income ( Cr Deferred Income ) as, at the coverage day of the month of 31st December 2000, there has been no public presentation of the contract. While the sedimentation is said to be non-refundable, the auto trader does non hold an duty to finish the contract. Consequently, deferred income is included in the statement of the fiscal place / balance sheet as ability instead than as equity. There is besides a demand to see how to mensurate the gross generated from the ultimate sale of the auto. Two issues arise here. First there are two transactions- the sale of the auto and the sale of the three twelvemonth service understanding. This is because, in substance, the service understanding has non been given away for free, and the gross from that ( $ 1000 ) should be acknowledged individually and so recognised over the three old ages. Second, the deferral consideration of $ 8000 that will be two old ages after the sale, should be measured at just value by being discounted at the present value to reflect the clip value of money. All of this could be summarised up in diaries as follows- if we assume a price reduction rate 10 % for mensurating the clip value of money. 1st November 2000 Dr Cash 2000 ( Bing the reception of hard currency ) Cr Deferred Income 2000 ( Bing monies received in progress of the sale being recognised and so deferred income ) 1st February 2001 Dr Deferred Income 2000 ( To unclutter out the brought forward deferred income history ) Dr Cash 10000 ( Bing the reception of hard currency ) Dr Receivable 6612 ( Measured at present value with a price reduction rate of say 10 % [ 8000/1.12 ] ) Cr Deferred Income 1000 ( In regard of the monies received in progress for the three-year service understanding ) Cr Sales/Revenue 17612 ( Gross in regard of the auto reconciliation figure ) Example 3 On 1st December in the current twelvemonth, an cyberspace travel agent accepts a payment by recognition card of $ 1000 in regard of a hotel engagement for the undermentioned February. The travel agent confirms the engagement and issues the client with an appropriate reception. In due class, the cyberspace travel agent will pay $ 900 to the hotel. Having received $ 100 from the client ( Dr Cash $ 1000 ) , the cyberspace travel agent proposes to instantly recognize $ 1000 as gross in the current twelvemonth ( Dr Gross saless $ 1000 ) . It will so enter the liability to pay the hotel ( Cr liability $ 900 ) and complete the dual entry by posting this as an disbursal ( Dr Expense $ 900 ) , the cyberspace travel agent has a fiscal twelvemonth terminal of 31st December. Required: Rede the cyberspace travel agent on the right accounting intervention for this dealing. Answer to illustration 3 It appears that the cyberspace travel agent has so acted as merely an agent and non as a principal. All it has done is to supply an debut. It has non really been responsible for the proviso of a bed for dark. The gross that it should recognize, hence, should be confined to the committee that is due. This is merely $ 100. This earned on 1st December and can be recognised as a liability. When you can reason that the proposed accounting intervention does non, in fact, really overstate net income, it is still misdirecting as it would give the insouciant reader an feeling that the degrees of activity in the company were higher than they really are. To sum up in journal signifier, the right intervention is ; Dr Cash 1000 ( Bing the banking of the hard currency received ) Cr Revenue/Sales 100 ( Bing the committee earned as an agent ) Cr Hotel Creditor 900 ( Bing the liability to pay money over to the hotel ) Specific state of affairss Bill and keep agreements It is referred to the contract for the supply of goods, where the purchaser accepts rubric to the goods but does non take physical bringing of the point until a ulterior day of the month. Provided the goods are available for bringing, the purchaser gives expressed instructions to detain bringing and there are no changes to the footings on which the marketer usually trades with the purchaser, gross should recognize when the purchaser accepts rubric. Payments for goods in progress ( e.g. sedimentations ) Gross should be recognised when the bringing of the goods to the purchaser takes topographic point. Until so, any payments in progress should handle as liabilities. Payments for goods by episodes Gross is recognised when the important hazards and wagess of the ownership have been transferred, which is normally when the bringing is made. If the consequence of the clip value of money is material, the sale monetary value should be discounted to its present value. Sale or return Sometimes goods are delivered to the client but the client can return within a certain clip period. Gross is usually recognised when the goods are delivered. Gross should so be reduced by an estimation of the return. In most instances a marketer can gauge return from the past experience. For illustration, a retail merchant would cognize on mean what per centum of goods are returned after a twelvemonth terminal and could set gross by the sum of expected returns. Presentation of gross as a principal or as agent The chief supplies the goods or services on its ain history, while the agent receive a fee or committee for set uping proviso of goods and services by the principal. The principal is exposed to the hazard and wagess of the dealing and therefore records gross as gross sum receivable. The agent merely records the committee receivable on the dealing as gross. An illustration would be a decorative agent who earns committee on the figure of decorative sold. The agent owns no stock list, so is non exposed to obsolescence and therefore could merely enter committee as its gross. The decorative is exposed to the stock list obsolescence and merchandising monetary value alterations, so would enter the gross sum of the sale as gross. Separation and linking of contractual agreements Sometimes concern provide a figure of goods and services to client as a bundle. For illustration, a client might buy package together with regular ascents for one twelvemonth. The job here is whether the sale is one dealing or two separate minutess. A ‘Package ‘ such as this can merely be treated as more than one separate dealing, if each merchandise or service is capable of being sold independently and if a dependable just value can be assigned to each separate constituent. Using the illustration above, if support service is an optional supernumerary and the package can be operated without it, the sale is two ( or more ) separate minutess. If the sale is one dealing and the sum of gross recognised depends on the extent to which the marketer has performed at the coverage day of the month. Disclosure demand of IAS-18 Harmonizing to IAS-18 an entity should unwrap: Its accounting policies for gross including the methods adopted to find the phase of completion of service dealing. The sum of each important class of gross recognised during the period. The sum if gross originating from exchange of goods and services Assetss and liability theoretical account for gross acknowledgment The gross recognised demands in IAS-18 focal point on the happening of the critical events instead than alterations in assets and liabilities. Some believe that this attack leads to debits and credits that do non run into the meet the definition of assets and liabilities being recognised in the statement of the fiscal place. The International Financial Reporting Standard Board has developed two attacks to implement the plus and liability theoretical account: The far value ( measuring ) theoretical account, in which public presentation duty are ab initio measured at just value. The client consideration theoretical account, in which public presentation duty are ab initio measured by apportioning the client consideration sum. It is likely that neither of these will be the concluding theoretical account and the concluding criterion is expected to be drawn from both of them. Failings under IAS-18 A practical failing of IAS-18 is that ir gives deficient counsel on contract that provides more than one goods or services to the client. It is ill-defined when the contracts should be divided into constituents and how much gross should be attributable to each constituent. IFRS ( International Financial Reporting Standard Board ) often receives petitions for counsel on the application of IAS-18. Since IAS-18 was originally issued, concerns and dealing have become much more complex. For illustration, computing machine companies often enter into swap minutess. Minutess may include options, for illustration, to purchase portions or to return goods within a specified clip. Some entities have exploited the failings in IAS-18 in order to unnaturally heighten gross ( a practical sometimes called aggressive net incomes direction ) . For illustration, some package companies recognise gross revenues when order are made, good before it is Reasonably certain that hard currency will be received. The chief issue is one of timing. At what point in a dealing should an entity recognise gross? Three inquiries can be helpful in covering with an unusual dealing or state of affairs: When is the ‘critical event ‘ ? This is the point at which most or all of the uncertainness environing a dealing is removed. Has the marketer really performed? Transaction that gives rise to the gross are lawfully contractual agreements, irrespective of whether a formal contract exists. Gross can merely be recognised when an entity has performed its duties under the contract. For illustration, an entity can non recognize gross at the clip that it receives payment in progress. Has the dealing increased the entity ‘s net assets/equity? For illustration, when an entity makes a sale, its assets addition, because it has receivable ( entree to future economic benefits in the signifier of hard currency ) . Therefore it recognises a addition. This is one of the chief principal in the standard model. Current Developments in Revenue Recognition The board of International Financial Reporting Standard have been doing steady advancement since July 2010 to re-deliberate the proposed counsel and have finalized their re-liberations on cardinal gross measuring and acknowledgment issues. Some of the more important determinations to day of the month include: Clarifying when public presentation duties are distinguishable. Confirming that offers to supply goods or services that the client can supply to its client are public presentation duties. Clarifying the standards for when public presentation duties are satisfied over clip. Retaining the proposals associating to the usage of a residuary attack to gauge the standalone merchandising monetary value of a public presentation duty. Removing the demand to measure burdensome public presentation duties. Retaining the demand to account for clip value of money in contracts with a important funding constituent. Clarifying the aim of the restraint on acknowledging gross from variable consideration taking the exclusion for licences of rational belongings where payments vary based on the client ‘s subsequent gross revenues ( for illustration, sales-based royalties ) . Retaining the demand to capitalise contract acquisition costs if they are incremental and recoverable. Confirming collectability is non a threshold for gross acknowledgment and holding that initial and subsequent damages of client receivables should be presented as a separate disbursal point in the statement of comprehensive income. Agring that a licence is either a promise to supply a right which transportations at a point in clip or a promise to supply entree to rational belongings which transfers benefits to the client over clip ; and Deciding on revelations, passage, and effectual day of the month for public companies and non-public companies. The International Financial Reporting Standard substantively concluded re-deliberations of their joint 2011 exposure bill of exchange, Revenue from Contracts with Customers, in February 2013. The boards reached determinations on the staying cardinal issues including revelations, passage, and effectual day of the month at their most recent meetings. The boards ‘ timeline indicates the concluding criterion is expected in the 2nd one-fourth of 2013. The criterion will be effectual for the first interim period within one-year coverage periods get downing on or after January 1, 2017. Entities will hold the option to use the concluding criterion retrospectively or utilize a simplified passage method. An entity will non repeat prior periods if it uses the simplified method. Detailss of these determinations, every bit good as a comprehensive expression at the theoretical account at the terminal of the cardinal re-deliberations, are included in this Data line. Any staying â€Å" sweep † or new issues identified by the boards will be discussed at future board meetings, as needed. How to cite Separation And Linking Of Contractual Arrangements Accounting Essay, Essay examples

Friday, December 6, 2019

Key Themes Essay Example For Students

Key Themes Essay Compare and Contrast the Short Stories Turned, To Please his Wife and An Alpine Divorce. Comment on the Narrative Structure, Key Themes, the Role of Women and the Endings  In this essay I will be examining the three short stories Turned, To Please his Wife and An Alpine Divorce. I will analyse key themes in the stories, such as womens independence, and wealth. I will also compare and contrast some of the characters. The plot of Turned is centred on Mrs Marroner, a woman who is betrayed by her husband when he gets their servant, Gerta, pregnant. Mrs Marroner chooses to take herself and Gerta, away from Mr Marroner, and survive on her own.  To Please his Wife is about Joanna, who wants to improve her social standing and become rich. Her ambitions eventually get her husband and sons killed.  An Alpine Divorce is about an unhappy marriage between Mr and Mrs Bodman, driving Mr Bodman to murder his wife. However, Mrs Bodman commits suicide, framing Mr Bodman for a murder he didnt have the chance to commit. The three short stories open in very different ways. Turned opens by going straight into the plot, saying: Mrs Marroner lay sobbing. This draws us in; we want to find out why she is crying. This is an effective method.  In contrast, To Please his Wife opens with the description; The Interior of St James Church was slowly darkening under the close clouds of a winter afternoon. This opening sets the scene for the story, but it is not particularly interesting, so it does not draw us in as effectively as the opening of Turned. An Alpine Divorce starts in another different way, by describing John Bodman as a man who was always at one extreme or the other. We are interested in him, and once his marriage is described as hate of the most bitter and arrogant kind we become fascinated. I think this is very effective, more so than either To Please his Wife or Turned. I think the best introduction overall is also An Alpine Divorce, since it is the most interesting. All three stories are in very different settings, and the setting reflects the plot. Turned is set in an urban environment, which is modern. The plot reflects this, since it is very forward thinking for when it was written (1911). In contrast, To Please his Wife is set in a small port, called Havenpool Town. This is a more rural, conventional area, which is again reflected in the plot, as the plot supports traditional moral values. An Alpine Divorce has a far more dramatic setting, the Alpine mountains. The plot is equally dramatic, more so than the other two stories. There are several themes that run through the stories, highlighting each authors moral message.  One such theme is womens independence. In all three stories, women take control of their lives instead of being controlled by their husbands.  In Turned, the woman is Mrs Marroner. She is educated, something very unusual for women at that time, we know this because the text says, She had been on the faculty of a college. When she discovered her husband had had an affair, she decided Gerta was the victim, and left her husband to look after her. This asserts her independence, a more reliant wife would have kicked Gerta out and forgiven her husband. In this story her independence is a positive influence on the plot, since the author writes Gerta has a new intelligence in her eyes. The author seems to consider womens independence a good thing. In To Please his Wife the independent woman is Joanna. She wants to become rich instead of rubbing on as she puts it. She manipulates Shadrach, her husband; the text says Jolliffe agreed with her, in this as in everything else. Her manipulation and ambition eventually gets her husband and two sons killed. In contrast with Turned, the author considers womens independence a bad thing. .u4fc52adada992b05028b6252661bbe48 , .u4fc52adada992b05028b6252661bbe48 .postImageUrl , .u4fc52adada992b05028b6252661bbe48 .centered-text-area { min-height: 80px; position: relative; } .u4fc52adada992b05028b6252661bbe48 , .u4fc52adada992b05028b6252661bbe48:hover , .u4fc52adada992b05028b6252661bbe48:visited , .u4fc52adada992b05028b6252661bbe48:active { border:0!important; } .u4fc52adada992b05028b6252661bbe48 .clearfix:after { content: ""; display: table; clear: both; } .u4fc52adada992b05028b6252661bbe48 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4fc52adada992b05028b6252661bbe48:active , .u4fc52adada992b05028b6252661bbe48:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4fc52adada992b05028b6252661bbe48 .centered-text-area { width: 100%; position: relative ; } .u4fc52adada992b05028b6252661bbe48 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4fc52adada992b05028b6252661bbe48 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4fc52adada992b05028b6252661bbe48 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4fc52adada992b05028b6252661bbe48:hover .ctaButton { background-color: #34495E!important; } .u4fc52adada992b05028b6252661bbe48 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4fc52adada992b05028b6252661bbe48 .u4fc52adada992b05028b6252661bbe48-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4fc52adada992b05028b6252661bbe48:after { content: ""; display: block; clear: both; } READ: The Power Of Mind Versus The Power Of Appearance In Mary Shelley"s Frankenstein EssayThe independent woman in An Alpine Divorce is Mrs Bodman. Rather than suffer her husband, who she hates, she asserts her independence by killing herself, framing her husband for murder in the process.  Another theme addressed in all three stories is reputations.  In To Please his Wife Joanna wants to improve her social standing and reputation by becoming rich. To her, reputation is important, since she is willing to risk her children and her husband for one.  In Turned reputation affects the story in a different way. Mr Marroners reputation prevents him from casting out Joanna, as sh e could go to the newspapers. He, like Joanna considers reputation important. Similarly, in An Alpine Divorce, Mr Bodman cannot leave Mrs Bodman, as his reputation would be ruined, the text tells us If he had been a poor man he would probably have deserted her. In this story, as well in To Please his Wife, reputation limits the options of a character.  Lack of communication is another theme that runs through the three stories.  In Turned Gerta will not tell Mrs Marroner what is wrong with her, She would admit nothing, explain nothing tell us this. The lack of communication is a negative influence, since when Mrs Marroner discovers Gerta is carrying Mr Marroners child, she is at first angry (She had no shadow of pity). In To Please his Wife, the lack of communication is between Shadrach and Joanna. Shadrach doesnt fully express how dangerous the trading voyage is, saying only O, well, there be risks. This lack of communication is fatal for him and his sons.  The lack of communication in An Alpine Divorce is between Mr and Mrs Bodman. If they had communicated more, their relationship could have not been so terrible. In all of the stories, a lack of communication is obviously a bad thing. In all three stories there are characters that stand out, for various reasons. Three characters that have obvious similarities are Mrs Marroner, from Turned, Joanna, from To Please his Wife and Mrs Bodman, from An Alpine Divorce. All three are independent, assertive women, but there are certain differences.  Mrs Marroner is by far the most educated of the three. She is able to approach the situation logically when her husband betrays her, and chooses what I see as the correct option, to take Gerta away. I think Mrs Marroner is supposed to be a good character, since she is a positive influence on the plot. She also illustrates the authors point of female independence being a positive thing. Joanna is a very different character. She is a very masculine character, especially when compared to her opposite, Emily. Her masculine qualities include her tall, large frame, and her ambition; in the text it says: she was ambitious. Although she is independent, she is also a very jealous person. Joanna is at first jealous of Emily when she discovers Shadrach loves Emily, the text says: Green envy had overspread Joanna. The author clearly does not approve of Joanna, since she is punished severely when her children and husband do not return, the text says she becomes a skeleton of something human. Mrs Bodman is not described much in An Alpine Divorce, but we do learn that she is very uncompromising. She marries a man similar to her, which leads him to hate her. She hates him even more, and commits suicide to frame him for murder.  Two other characters that are similar are Emily, from To Please his Wife, and Gerta, from Turned.  Emily is a traditional, weak woman, who is Thomas Hardys idea of how women should be. She is slight and gentle and obedient. Emily is a complete contrast of Joanna, and is rewarded by the author when she marries Mr Lester, a thriving merchant. .u008ace0a5f5a65725f2c513c2fe7eaf1 , .u008ace0a5f5a65725f2c513c2fe7eaf1 .postImageUrl , .u008ace0a5f5a65725f2c513c2fe7eaf1 .centered-text-area { min-height: 80px; position: relative; } .u008ace0a5f5a65725f2c513c2fe7eaf1 , .u008ace0a5f5a65725f2c513c2fe7eaf1:hover , .u008ace0a5f5a65725f2c513c2fe7eaf1:visited , .u008ace0a5f5a65725f2c513c2fe7eaf1:active { border:0!important; } .u008ace0a5f5a65725f2c513c2fe7eaf1 .clearfix:after { content: ""; display: table; clear: both; } .u008ace0a5f5a65725f2c513c2fe7eaf1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u008ace0a5f5a65725f2c513c2fe7eaf1:active , .u008ace0a5f5a65725f2c513c2fe7eaf1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u008ace0a5f5a65725f2c513c2fe7eaf1 .centered-text-area { width: 100%; position: relative ; } .u008ace0a5f5a65725f2c513c2fe7eaf1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u008ace0a5f5a65725f2c513c2fe7eaf1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u008ace0a5f5a65725f2c513c2fe7eaf1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u008ace0a5f5a65725f2c513c2fe7eaf1:hover .ctaButton { background-color: #34495E!important; } .u008ace0a5f5a65725f2c513c2fe7eaf1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u008ace0a5f5a65725f2c513c2fe7eaf1 .u008ace0a5f5a65725f2c513c2fe7eaf1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u008ace0a5f5a65725f2c513c2fe7eaf1:after { content: ""; display: block; clear: both; } READ: The Millers Tale EssayGerta is also a weaker woman, although in contrast with Emily she is tall and rosy-cheeked. A more obvious contrast with Emily, though, is the fact the author does not favour her, at least compared with Mrs Marroner. She illustrates the authors point of uneducated women being vulnerable, because Mr Marroner takes advantage of her. However, she is not punished as severely as Joanna, she is rescued by Mrs Marroner and educated. It is important to look at all three stories in the correct historical context. To Please his Wife was completely acceptable, as sexism was commonplace when it was written. If it had be published today however, it would be completely unacceptable, as moral values have changed. Turned was quite groundbreaking for when it was written, it illustrated feminism, which was at the time considered outlandish, even by most women. Today however, the moral of womens independence is wholly normal. An Alpine Divorce is  To Please his Wife was written in 1891, by Thomas Hardy. It reflects his traditional views of women, and was completely acceptable for the time. The moral is centred on Thomas Hardys views of women, that they should be obedient, unquestioning and feminine, basically like Emily. Turned was written in 1911 by Charlotte Perkins Gilman, who supported women getting the vote and being independent, poles apart from Thomas Hardy. It was quite an unconventional story, for the time it was written. I think the moral of this story is that women can and should be both independent and educated, as Mrs Marroners actions illustrate.  I think the moral of An Alpine Divorce is centred on the authors views of marriage that it is basically a compromise and nothing more.  In conclusion, the three stories are all very different, each one encompasses a different set of views and issues, but they all address these problems very effectively.