Wednesday, December 25, 2019
Marxist Theory and Oedipus the King Essay - 1339 Words
Marxist Theory and Oedipus the King The history of all hitherto existing society is the history of class struggles (Marx and Engels 2). This excerpt, taken from Karl Marxs and Friedrich Engels The Communist Manifesto, explains the two primary classes found throughout most of Europe during the era of the Industrial Revolution. These classes were the bourgeoisie and the proletariat. The former were known as the exploiters and the latter as the exploited. The wealth, power, and prestige of the bourgeoisie, acquired mostly from their control of institutions, industries, and means of production, enabled them to force upon the proletariat their economic, political, and religious ideologies. These are the same ideologiesâ⬠¦show more contentâ⬠¦(E.g. Oedipus the king, Jocasta the queen, and Creon, the kings proxy, all belong to this upper class division.) These high-ranked officials rule the citys people directly whereas the gods rule them indirectly. That being said, the lower class then consists of those being ruled over, the citizens. This two-class system perceived throughout the play holds distinct similarities to the bourgeoisie and the proletariat of the Industrial Revolution. Oedipus Tyrannus is a perpetual class struggle in that one of the two classes is constantly with some type of conflict. At the start of the play, for instance, the lower class is suffering plague and pollution. Although not revealed at first, this plague is caused by the actions of the upper class, much like how most of the proletariats troubles are a direct result of the actions of the bourgeoisie. The lower class suffers inevitably due to their exploitation by the upper class. The upper class, being the more powerful and controlling class, is able to influence the lower class with their political, economic, and religious ideologies. As stated earlier, these common ideologies are what cause the citizens to be loyal to their rulers. This is possibly the reason as to why the citizens of Thebes are able to confront Oedipus and ask for his help to rid them ofShow MoreRelated Oedipus the King - Exploited or Exploiter? Essay915 Words à |à 4 PagesOedipus the King - Exploited or Exploiter? à à à à Great thinkers throughout history have contrived intricate theories of social order. By applying these particular ideologies to literature, we as readers are able to see a great work through the eyes of one or many of historys most celebrated philosophers. Sophocles Oedipus the King has been open to many interpretations. With its intricate plot, archetypical tragic character, and lofty social issues, Oedipus the King provides for virtuallyRead MoreEssay on Colonial Oppression of Women1123 Words à |à 5 Pagespower relationships are usually portrayed. Colonial and Postcolonial studies among other critical approaches provide a suitable critical discourse to analyze this issue in literary works. Feminist discourses share many similarities with postcolonial theory and for this reason the two fields have long been associative, even complimentary; both discourses are predominantly political and concern with the struggle against oppression and injustice. Moreover both reject the established hierarchical, patriarchalRead MoreCleanth Brookss Essay Irony as a Principle of Structure9125 Words à |à 37 Pagescultural and critical theory library Open source archive of ebooks, texts, videos, documentary films and podcasts Pages * Home * List of major critical theorists * What is Critical theory ? * What is Frankfurt School ? * Support Critical Theory Library * Contact This Blog This Blogà à à | à | ------------------------------------------------- Top of Form Bottom of Form à Home à » texts à » History amp; Class Consciousness: Preface by Georg Lukà ¡cs (1923) Thursday, February 3, 2011Read More Macbeth and Lady Macbeth in Theory and Practice Essay2862 Words à |à 12 PagesMacbeth and Lady Macbeth in Theory and Practice à Shakespeares Macbeth has been the subject of scholarly research in terms of ambition, politics, and sexuality. The most predominant analysis is that of the relationship between Macbeth and Lady Macbeth. This relationship in theory is full of sexual innuendo, maternal power, gender transgression, and violence. In reading multiple essays on the psychological nature of the relationship one question came to mind: to what extent are the charactersRead MoreExistentialism vs Essentialism23287 Words à |à 94 Pagesthat things have a set of characteristics that make them what they are, amp; that the task of science and philosophy is their discovery amp; expression; the doctrine that essence is prior to existence While, Existentialism:A philosophical theory or approach, that emphasizes the existence of the individual person as a free amp; responsible agent, determining their own development through acts of the will. Existentialism * is a philosophical term which posits that individuals create
Monday, December 16, 2019
Amy Tan Cultural Identity - 1636 Words
Although the popular insult ââ¬Å"uncultured swineâ⬠is wildly amusing, it can never actually be true. Everyone has a cultural identity that is shaped by factors such as heritage, upbringing, education, and personal experience. Since these are defining aspects of a personââ¬â¢s life, it is no surprise that the cultural identity borne from these factors have a huge impact on his point of view. Oneââ¬â¢s culture greatly influences the way one views others and the world. In the short story ââ¬Å"Two Kindsâ⬠by Amy Tan, the differences in the cultural identities of Jing-mei and her mother greatly impacts their perspectives and attitudes. Due to their divergent cultural identities, Jing-mei and her mother have opposing views on Jing-meiââ¬â¢s abilities andâ⬠¦show more contentâ⬠¦Consequently, she did not know the range of opportunities that were present in America and took them for granted, unlike her mother, who recognized and pushed her daughter toward them. More than anything, Jing-mei wanted to be her own self, not what her mother wanted her to be despite having Jing-meiââ¬â¢s best interests at heart, both the result of their generational and cultural divide. Her careless perspective on life resulting from her American identity are strongly juxtaposed with her motherââ¬â¢s hard-working and optimistic views. Furthermore, Tan describes when the pairââ¬â¢s brewing tension due to their cultural differences culminate when Jing-m ei refuses to practice after a failed performance and her mother yells, ââ¬Å"Only two kinds of daughtersâ⬠¦ those who are obedient and those who follow their own mind! Only one kind of daughter can live in this house. Obedient daughter!â⬠(67). This defining moment clearly lays out the obvious divide between the cultures of Jing-mei and her mother. Jing-mei has been greatly influenced by the individualistic, independent ways of the United States, whereas her mother has retained her more traditionally Chinese values of respect and obedience. The ââ¬Å"two kindsâ⬠of daughters represent the two cultures that Jing-mei and her mother embody, and how these differences influence their separate views on their place in the world. Jing-meiââ¬â¢s mother believed that if a person worked hard enough,Show MoreRelatedAmy Tan Chinese Cultural Identity1615 Words à |à 7 Pagesnovel, Amy Tan s parents adopted a pluralistic identity. According to E. D. Huntley: Daisy and John Tan continued to cling to many elements of the culture of their homeland, living essentially insular life and socializing mainly with the members of California s Chinese community, although their ambitions for their children included a certain degree of Americanization. (2) Despite the fact that Amy TanRead MoreAmy Tan: A Brief Biography757 Words à |à 3 PagesAmy Tan is an American Chinese writer most notably known for her critically acclaimed novel The Joy Luck Club, amongst many others. Amy Ruth Tan was born on February 19, 1952, in Oakland California to John and Daisy Tan. Both of Amyââ¬â¢s parents were Chinese immigrants who fled from China to escape hardships. Amyââ¬â¢s mother, Daisy, divorced her abusive husband and left behind three daughters before immigrating to the United States and marrying Amyââ¬â¢s father, John. The marriage produced three children,Read MoreAmy Tan s The Joy Luck Club1385 Words à |à 6 Pages Amy Tan s The Joy Luck Club Mona A. M. Ahmed Zagazig University, Egypt The purpose of this paper is to investigate pluralism, acculturation and assimilation in Amy Tan s novel The Joy Luck Club (1989), a finalist for the National Award, and a recipient of the 1990 Bay Area Book Reviewers award for fiction. Amy Tan (1952- ) is a Chinese American novelist; she is the daughter of John Tan, a Chinese electricalRead MoreAmy Tan Overcoming Faulty Relationships and Self Identity Essay1514 Words à |à 7 PagesAmy Tan struggled with many issues caused by her dual cultures, which she expressed thoroughly in her works. Daisy and John Tan were post war immigrants and the parents of Amy Tan (Amy Tan). Tan was given the Chinese name An-Mei, which stands for blessings from America (McCarthy). To them she was the blessing that they had received after their own struggles. Tanââ¬â¢s father came to America after WWII to become a minister (Amy Tan). Even though it seemed like Tanââ¬â¢s life was running smoothly tragedy struckRead MoreThe Two Kinds By Amy Tan1272 Words à |à 6 Pagessecond generation immigrants, experience a cultural conflict between that of their parents and that of mainstream U.S. societyâ⬠(Wikipedia 1). Amy Tan the author of ââ¬Å"Two Kindsâ⬠, and the young character in the story both are a second generation immigrants, who have struggled in their life with parents, about the culture they assimilating and their real culture. In the ââ¬Å"Two Kindsâ⬠story the author illustrates the struggle between her American cultural identity, and her motherââ¬â¢s Chinese culture, as likeRead More The Search for Identity1422 Words à |à 6 PagesThe Search for Identity in ââ¬Å"Itââ¬â¢s Hard Enough Being Meâ⬠by Anna Lisa Raya, ââ¬Å"Who Will Light Incense When Motherââ¬â¢s Goneâ⬠by Andrew Lam, and ââ¬Å"Two Kindsâ⬠by Amy Tan Identity in America is becoming a worldwide issue for everyone who has immigrated here. In the three essays that I have looked at, I have seen the same issue being discussed. It is the theme of being treated differently and looked at differently. The stories talk about how children come from different areas from the world and try to fitRead MoreMother Tongue by Amy Tan Essay1070 Words à |à 5 PagesIdentity and Culture Amy Tanââ¬â¢s ,ââ¬Å"Mother Tongueâ⬠and Maxine Kingstonââ¬â¢s essay, ââ¬Å"No Name Womanâ⬠represent a balance in cultures when obtaining an identity in American culture.à As first generation Chinese-Americans both Tan and Kingston faced many obstacles. Obstacles in language and appearance while balancing two cultures. Overcoming these obstacles that were faced and preserving heritage both women gained an identity as a successful American. In the work of Amy Tanââ¬â¢s ââ¬Å"Motherââ¬â¢s Tongueâ⬠she providesRead MoreAnalysis Of Two Kinds By Amy Tan1567 Words à |à 7 Pages One of the most complex relationships is that of a mother and daughter. Amy Tan is an author who writes about her life growing up as an Asian-American in Chinatown. Her novel The Joy Luck Club is a series of short stories about Chinese mothers and their assimilated daughters. One of these stories is ââ¬Å"Two Kinds,â⬠which looks into the life of Jing-Mei Woo and her struggle to gain a sense of self. Some key themes in The Joy Luck Club are the generational and intercultural differences among Chinese-AmericanRead MoreAmy Tan s The Joy Luck Club And The Kitchen God s Wife Essay1609 Words à |à 7 PagesFebruary 25, 2016 LWA: Amy Tan Born on February 19, 1952, in Oakland, California, Amy Tan is introduced to the world as an American novelist. Amy Tan is known for being a worldwide artist, as she published two of her famous novels, The Joy Luck Club and The Kitchen Godââ¬â¢s Wife. Often, people would think that successful people had a great start at a young age; yet, Amy Tan had experienced a rough childhood until she later became successful. Both of her parents, John and Daisy Tan, are Chinese immigrantsRead MoreHanif Kureishis My Son the Fanatic and Amy Tans Two Kinds: Modern Cultural Theme of Dual and Transitional Identity745 Words à |à 3 Pagesï » ¿ In a world which is only now beginning to emerge from the shackles of colonialism, both former empires and the nations once subdued by their hegemony have entered a transitional period defined by uncertainty and the loss of collective identity. Compounding matters is the delicate balance that expatriates from former colonies turned independent countries, suc h as Pakistan, India, and Hong Kong, must seek to achieve while residing in the former motherland of Great Britain. For the most ambitious
Sunday, December 8, 2019
Inquiring Into the Essay the Language of War free essay sample
The Language of War 1. Yes, he has a point, but does this make it right? Does becoming a George Washington in your own country make it right to come to another country and kill them? In my opinion, no, it doesnââ¬â¢t. Both people are in the wrong in some ways, but Washington seems to have more of a right. He tried to bring peace and didnââ¬â¢t really like killing. Mohammed said killing was life and that you have to. 2. I think he was claiming that the people killed in 9/11 was nothing to the people, but for the war on America, and that he was a hero to his country. 3. Because he is fighting for his country, he is a hero. We will write a custom essay sample on Inquiring Into the Essay the Language of War or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Because his people look down on killing, he says that he has to. Because laws have exceptions, we flex them to do as so. Just because he is fighting for his country does not mean he is a hero. He could be fighting for only half his country, but in most cases, itââ¬â¢s not the whole of the people you are fighting for. There are always two sides. 4. I didnââ¬â¢t have a problem, for I always come into an essay with a fresh mind to the problem, especially if I know the genre of such work. I do believe he is right, and that war is between two countries, and the people are just messages, and are meant for business, not on a personal level.
Sunday, December 1, 2019
What Makes a Hero free essay sample
What makes a hero is ability to help out in their community. Heroes are those who put their life on the line in 911. Those people where true heroes. If I ask you to list some heroes in your heart, I bet you can list a lot. Yes, there are many heroes near or distant from us. But if I ask you what a ââ¬Å"heroâ⬠is, what will you say? Its a kind of hard to give a definition, isnt it? When I check on the dictionary, it says a hero is a person who distinguished by courage, noble deeds, and outstanding achievements and so on. I wont say I disagree with that, but it misses something here. To be a hero, you do need to be brave to make differences, but you also need a full-love heart. For this part I chose the topic of 911 the Vietnam War. We will write a custom essay sample on What Makes a Hero or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 911: thousand s of people were killed September 11th 2001. At 9:45 the towers fell and were in action. Soon the other tower fell. It wasnââ¬â¢t until 12 years after the incident happened that they found the person in charge. That person was Osama bin laden. He was shot and killed in his complex home. The heroes in this story were president Obama and the marines. Vietnam War: Those people were heroes. All of these heroes gave up their lives for our freedom. If they werenââ¬â¢t able to fight in that war I would not writing this now. Thousands of people died just to save our lives. The Vietnam War was a Cold War-era military conflict that occurred in Vietnam, Laos, and Cambodia from 1 November 1955 to the fall of Saigon on 30 April 1975. This war followed the First Indochina War and was fought between North Vietnam, supported by its communist allies, and the government of South Vietnam, supported by the United States and other anti-communist countries. The Viet Cong (also known as the National Liberation Front, or NLF), a lightly armed South Vietnamese communist-controlled common front, largely fought a guerrilla war against anti-communist forces in the region. I had nice time writing about this. I choose this topic because heroes are very important. I would want to be a hero because heroes are the best things in the world. Heroes are even little kids. In my words heroes are the 8th wonder of the world. Without heroes the world wouldnââ¬â¢t be the way it is now. Heroes are the best thing in the world. That is why I chose the topic what makes a hero. I really enjoyed doing this project.
Tuesday, November 26, 2019
Fair Value Accounting Essay Essays
Fair Value Accounting Essay Essays Fair Value Accounting Essay Essay Fair Value Accounting Essay Essay AbstractionRecently. just value accounting suffers heated argument because the fiscal crisis. The intent of this article is to measure and understand just value both in literature analysis and pattern. This paper emphasizes the advantages and disadvantages of the just value measuring. Advocates believe that just value can supply timely information that reflects current fiscal market conditions. and information supplied is dependable. On the other manus. critics argue that just value accounting consequences the job of volatility. limited verifiable and dependable information and procyclicality tendency. After measuring the just value method. two companies were selected which are Qantas and BPH Billion to reflect the existent application of just value and other alternate methods in their 2011 fiscal studies. The dominant measuring is still historical cost. but houses still widely use just value in derivative fiscal instruments. employee portion program and so on. This article besides remarks the differences and similarities between two companies. The last portion shows the hereafter development of just value. and the sentiment is non to abandon this measuring. Suggestions are besides provided to work out peculiar jobs. for illustration. houses can disclosure sufficient and relevant information and premises in Level 1. 2 and 3. and regulators should go on to publish just value measuring criterions and do alterations. : IntroductionThere are some heated arguments about just value virtues and demerits and whether it has future development in fiscal study. Fair value is besides called mark-to-market accounting and it is defined as the value of assets and liabilities could be exchanged between knowing and willing parties in weaponries length minutess. The research methods of this article are based on some empirical groundss and analysis of literature. In the first portion. it critically evaluates the just value accounting by turn toing the pros and coins. and pull a decision that just value measuring is non a perfectmethod and will trip many jobs like inaccurate appraisal. but issues still exists when utilizing other methods like historical cost. Second. Qantas and BHP Billion that listed on ASX were selected to analyse how they used just value and other methods in their 2011 fiscal studies. The decision is that their major measuring is still historical cost. but they still applied just value in deriva tive fiscal instruments. employee portion program and hard currency et Al. The differences are how they revalue belongings. works and equipment. and how they recognize gross. The last portion illustrates the bing issues related to fair value and suggests some recommendations for future development. For illustration. the appraisal of just value contains mistakes and undependable information when the market is inactive and leads excessively much direction discretion. It is suggested that regulators have to see how much latitude should give to directors. and besides houses can supply sufficient information to investors no affair in Level 1. 2 or 3. Overall. the chief thought for the last portion is the just value will non be abandoned in the hereafter. Definition of just valueHarmonizing to AASB 13. it defines the just value as the appraisal of monetary value that would be received from the sell of plus or payment of transportation liability in an active market between willing parties at the measuring day of the month ( AASB. 2011 ) . The just value measuring encompasses three hierarchies. in degree 1 if the quoted monetary values for the same assets or liabilities in active markets are available. just value measuring should be used based on Level 1 inputs. If non. it should see Level 2 or Level 3 inputs. Level 2 inputs are discernible. including quoted monetary values for similar assets or liabilities in active markets. quoted monetary values for same or similar assets in inactive markets. and other relevant market informations. In footings of Level 3. the inputs are unobservable for assets and liabilities ; so mark-to-model attack will normally be used to find the just value ( Laux A ; Leuz 2010 ) . Advantages of the just value measuringTimely informationOne of the advantages of the just value is that it can supply up-to-date andmost relevant information than historical cost because it determines the value of assets and liabilities based on current market conditions. Therefore. the just value measuring increases the transparence and encourages prompt disciplinary actions ( Skoda A ; Bilka 2012 ) . Unbiased measuring and dependable informationFair value is a market-based measuring. therefore it can supply indifferent measuring which is non influenced by factors related to the peculiar entities and the measuring is besides consistent from period to period and cross entities ( Penman 2007 ) . Furthermore. the market-based measuring can provide verifiable and impersonal information informations. it besides means the information is dependable because houses will unwrap methodological analysiss and measurings they applied and relevant information ( Skoda A ; Bilka 2012 ) . Disadvantages of just value measuringVolatilityThe just value accounting will ensue the job of volatility. which contributes to inordinate purchase in roar periods and leads to excessive write-offs in flops because the alterations of assets and liabilities follow with the market environment. Furthermore. the being of volatility of a market perchance has more hazards and unfavourable deductions on companiesââ¬â¢ investing capacity ( Laux A ; Leuz 2010 ) . Limited verifiability and dependabilitySome oppositions argue that just value measuring can non supply verifiable and dependable information. Harmonizing to Magnan. ML ( 2009 ) . standard-setters should concentrate on supplying verifiable and conservative information. Nevertheless. FVA can non ever supply verifiable or conservative information particularly for nonfinancial assets that companies utilizing appraisal to mensurate values instead than the existent market monetary values in Level 2 and 3 values. Then the state of affairs will ease use for direction and cut down the dependability of information. ProcyclicalityIt is believed by many oppositions that FVA creates plus bubbles andaggravates the effects of crisis and leads to procyclicality tendency. which increases the systematic hazards in fiscal market ( Jaggi et al. 2010 ) . Because the FVA dependants on market state of affairss. when just value increases. it is boon to banksââ¬â¢ balance sheets at the top of the rhythm and lessenings will weaken the banksââ¬â¢ balance sheets at the underside rhythm which besides cause the market to panic and impact the development of future market and even the whole fiscal system ( Veron 2008 ) . Evaluation of just valueAfter the treatment of pros and coins of the just value. it is clear that the virtues of just value are supplying seasonably and dependable information. while the demerits of just value are ensuing high volatility. limited dependable and verifiable information and tendency to procyclicality. Thus it is obvious that FVA remains imperfect and besides it is difficult to make up ones mind whether just value makes good betterments in accounting measuring ( Skoda A ; Bilka 2012 ) . For illustration. it has been discussed that just value measuring causes jobs when estimate the illiquid assets. whereas is it doing state of affairss better if companies utilizing different measurings like historical-cost accounting ( Laux A ; Leuz 2010 ) ? If there is no other measuring can work out the jobs triggered by FVA. it is still utile and should be applied to some extent. Fair value measuring in Qantas 2011 one-year studyQantas is regarded as one of the most prima trade names in Australia and it provides domestic and long distance air hose. The one-year study shows that the company used historical-cost. realizable value. present value and just value measurings. Fair value measuring is widely applied in Qantas study. First. derivative fiscal instruments are measured at just value both ab initio and on an on-going footing ( Qantas. p56 ) . Furthermore. fiscal warrant contracts are besides stated at just value when the warrant is issued ( Qantas. p58 ) . The just value of hard currency. hard currency equivalents and non-interest-bearing fiscal assets and liabilities approximate equal to their carrying sum as consequence of the short period adulthood. As for interest-bearing liabilities. they are valued ab initio at just value minus attributable dealing costs ( Qantas. p61 ) . Secondly. some grosss forillustration rider and cargo gross and salvation gross use just value method to some extent. Passenger and cargo gross is carried at the just value of the consideration received. while the salvation gross is depending on managementââ¬â¢s appraisal of the just value of the expected awards for which the points will be redeemed ( Qantas. p57 ) . Furthermore. the assets classified as held for sale are measured at the lower of transporting sum and just value less costs to sell ( Qantas. p58 ) . Besides. share-based payment is valued at the just value method ( Qantas. p60 ) . Alternate measurings used in QantasQantas non merely applies the mark-to-market measuring but besides uses alternate methods in its study. The company prepared the Consolidated Financial Statements based on historical costs except some assets and liabilities should measured at just value that consistent with the accounting policies ( Qantas. p55 ) . When the house reports the belongings. works and equipment. they are ab initio measured at cost or stated at deemed cost less accrued depreciation and impairment losingss. and so utilize cost theoretical account in reappraisal for the subsequent twelvemonth ( Qantas. p58 ) . The stock lists are carried at the lower of cost and cyberspace realizable value and the footing of leaden norm costs is used on the costs of technology outgo and consumable shops ( Qantas. p58 ) . Furthermore. leased assets and liabilities are reported to the present value of the minimal rental payments ( Qantas. p59 ) . In add-on. non-current receivables and proviso are measured at present value ( Qantas. p58. 60 ) . Fair value measuring in BHP Billion 2011 one-year studyBHP Billion is a worldââ¬â¢s largest manufacturer that major running the concern in excavation and crude oil. It is clear that the dominant method used by BHP Billion is historical cost measuring. and it besides uses just value and net nowadays value methods. BHP Billion applied just value in each category of fiscal instruments. All fiscal assets and liabilities except derived functions are ab initio reported at just value of consideration paid or received. and recognized at just value or amortized cost later ( BHP Billion. p211 ) . The just values of derived functions are based on quoted market monetary values ( BHP Billion. p211 ) . Available for sale and trading investings aremeasured at just value ( BHP Billion. p171 ) . Besides. the share-based payments are measured on the just value at grant day of the month ( BHP Billion. p168 ) . Alternate measurings used in BHP BillionHarmonizing to BHP Billion 2011 one-year study. the fiscal statements are drawn up on the footing of historical cost. while derivative fiscal instruments and other peculiar fiscal assets are carried at just value ( BHP Billion. p166 ) . Besides. the rating of belongings. works and equipment are carried on cost less accrued depreciation and damage charges. and the recoverable sum of them are measured at the higher of just value less costs to sell and value in usage ( BHP Billion. p169. 172 ) . Inventories. including work in advancement. are valued at the lower of cost and cyberspace realizable value. Furthermore. leased assets are capitalized at the lower of the just value of the belongings. works and equipment or the estimated present value of the minimal rental payments ( BHP Billion. p169 ) . Additionally. closing and rehabilitation commissariats are measured at the expected value of future hard currency flows. discounted to their present val ue ( BHP Billion. p171 ) . Compare the measurings between Qantas and BHP BillionComparing two companies. the similarities are that historical cost method is their major measuring and they both use just value in derivative fiscal instruments. share-based payments and fiscal assets and liabilities. Because the just value can reflect the up-to-date information of the current market. companies both apply this method in derivative and share-based payments. Besides. for some short period adulthood assets and liabilities. just value can be seen as equal to transporting sum. Furthermore. they both apply same method to mensurate stock lists. As for the differences. Qantas calculated rider and cargo gross and salvation gross in just value method. while BHP Billion acknowledge the gross revenues gross when economic entity has passed control of the goods or other assets to the purchaser. Item of belongings. works and equipment. Qantas used cost theoretical account to appreciate them. whereas BHP Billion recorded the ab in itio cost and so find recoverable sum at the higher of just value less costs to sell and value in usage. Future development of just valueHarmonizing to the treatment of virtues and demerits about the just value measuring. and presentation on how Qantas and BHP Billion applied the just value in their one-year studies. it is still hard to find whether just value method contributes benefits in accounting. Some argues that just value accounting in fiscal coverage may speed up its disjunction from a firmââ¬â¢s concern world. while standard-setters and accounting faculty members believe there is no alternate measuring or describing theoretical account better than FVA ( Magnan 2009 ) . As mentioned by Jaggi et Al. ( 2010 ) . ordinance on just value is important for offering dependable. transparent. and accurate information on plus values to investors. and information is utile during stable market conditions. while it fails to be usefulness when the fiscal market is unstable and volatile. The advantages of just value can back up this statement that it provides timely information. which is mo re utile and reflect current market conditions than historical cost for investors. that is the ground why Qantas and BHP Billion both use this method to mensurate the portions. derived functions and some fiscal instruments. However in an unstable fiscal market. for illustration. when confronting the fiscal crisis. companiesââ¬â¢ values written down dramatically utilizing just value measuring. Another terrible job of the just value is that the appraisal of assets and liabilities contain mistakes and the information is non dependable comparison to true market value because it based on unobservable information and will take excessively much discretion for the direction. so it is suggested that the value of assets should non be based on a theoretical account that provides some theoretical value ( Jaggi et al. 2010 ) . Furthermore. regulators have to see how much latitude to give directors when they estimate just value. It is suggested that houses can widen revelation of the implicit in premises when usage just value appraisal no affair in Level 1. 2 or 3. For case. in Level 2 appraisal. companies should supply sufficient information to investors that can assist them to find which assets or liabilities are applied as the footing for comparing. and in Level 3. all relevant theoretical account inputs should be provided to investors ( Landsman 2012 ) . Even the measuring of just value is non accurate ; other alternate method still contains mistakes such as historical cost. Therefore. just valueaccounting should non be abandoned and in order to better it. alteration to the just value accounting should be concerned to work out the specific jobs. It is a challenge for regulators to supply guideline for the rating of fiscal assets that can forestall the companies from fiscal prostration and avoid greater uncertainness in the fiscal markets ( Jaggi et al. 2010 ) . Fortunately. academic accounting research workers like IASB and FASB continue to do attempt in publishing criterions associating to fair value measuring. revelation and acknowledgment that aim to supply ample chance for future research ( Landsman 2012 ) . Additionally. the ordinance compositors will hold a good chance to analyze the efficiency and utility of disclosed information comparing in different adoptive houses. Although the just value is far from perfect now. it is non necessary to abandon this method and all unfavorable judgment can promote farther explore to settle these issues and impulse related establishments to modify the ordinance in order to do betterments in just value measuring ( Skoda A ; Bilka 2012 ) . DecisionFair value measuring suffered many critics after the consequence of the fiscal crisis. It clearly shows the strengths and restrictions of the FVA in this article. The pros are that FVA supplies up-to-date and dependable information ; besides it is an indifferent measuring because it is non affected by factors related to other entities. Even though FVA will do many jobs like high volatility. limited verifiable and dependable and procyclicality tendency. it is still utile to some extent because other alternate methods may non execute better than the FVA. In Qantas and BHP Billion 2011 one-year study. they both reported elements like derived function. some peculiar fiscal instruments. and share-based payments on the footing of just value. The just value can outdo reflect the current market conditions. which is utile to do determinations for investors. There are besides some differences bing in two companies. They recognize belongings. works and equipment in different method. Qantas used cost theoretical accountwhile BPH Billion measured on the footing of reappraisal theoretical account. Besides. Qantas recognized some gross like rider and cargo gross and salvation gross in just value. while BHP Billion was non. As for the hereafter development of the just value. just value accounting should non be abandoned. When confronting the job of just value appraisal. it is suggested that extend revelation of the implicit in premises to users whether in Level 1. 2 or 3. In order to better the measuring. regulators should maintain issue and modifying criterions related to just value measuring and hole progressive in the system. Additionally. ordinance compositors can analyze the efficiency and utility of just value among different adoptive houses. MentionAustralian Accounting Standards Board 2011. Fair Value Measurement. Australian Government. Melbourne. Victoria. viewed 25th April 2013. lt ; hypertext transfer protocol: //www. aasb. gov. au/admin/file/content105/c9/AASB13_09-11. pdf gt ; BHP Billion Limited. BHP Billion one-year study 2011. viewed 27th April 2013. lt ; hypertext transfer protocol: //www. bhpbilliton. com/home/investors/reports/Documents/2011/BHPBillitonAnnualReport2011_Interactive. pdf gt ; Jaggi. B. Winder. JP A ; Lee. CF 2010. ââ¬ËIs There a Future for Fair Value Accounting After the 2008ââ¬â2009 Financial Crisis? ââ¬â¢ Review of Pacific Basin Financial Markets and Policies. vol. 13. no. 3. pp. 469ââ¬â493 Landsman. WR 2012. ââ¬ËIs just value accounting information relevant and dependable? Evidence from capital market researchââ¬â¢ Accounting and Business Research. vol. 37. no. 1. pp. 19-30 Laux. C A ; Leuz. C 2010. ââ¬ËDid Fair-Value Accounting Contribute to the Financial Crisis? ââ¬â¢ The Journal of Economic Perspectives. vol. 24. no. 1. pp. 93-118 Magnan. ML 2009. ââ¬ËFair Value Accounting and the Financial Crisis: Messengeror Contributor? ââ¬â¢ . Accounting Perspectives. vol. 8. no. 3. pp. 189 Penman. SH 2007. ââ¬ËFinancial coverage quality: is just value a plus or a subtraction? ââ¬â¢ Accounting and Business Research. vol. 37. no. 3. pp. 33-44 Skoda. M A ; Bilka. P 2012. ââ¬ËFair value in fiscal statements-advantages and disadvantagesââ¬â¢ . Studia Universitatis Vasile Goldis Arad. Seria Stiinte Economice. vol. 22. no. 22. pp. 1-8 The Qantas Group 2011. Qantas one-year study 2011. viewed 26th April 2013. lt ; hypertext transfer protocol: //www. qantas. com. au/infodetail/about/investors/2011AnnualReport. pdf gt ; Veron. N 2008. ââ¬ËFair Value Accounting is the Incorrect Scapegoat for this Crisisââ¬â¢ . Accounting in Europe. vol. 5. no. 2. pp. 63-69
Friday, November 22, 2019
If You Love The Headline Analyzer, Just Wait Until You See This... Think #Social Media
If You Love The Headline Analyzer, Just Wait Until You See This... Think #Social Media Repeat what you know works. ^^^ Thats p-r-e-t-t-t-t-y good advice. And we know you LOVE the Headline Analyzer to help you optimize your content titles to get more traffic, higher search engine rankings, and more social shares. So YOU are getting a brand new FREE tool to help you get BIGGER results from your social media marketing! Its the Social Messageà Optimizer. And it will help you boost your social media engagement for every message you write (and its 100% backed by REAL- and never-before-seen, proprietary- data)! When you use the Social Messageà Optimizer, youll Stop guessing!à Learning + remembering the mechanics/best practices to write amazing messages for every social network is overwhelmingà (to say the least). With the Social Messageà Optimizer,à you have a clear starting point! Write your message, review how it will perform in every social network, and optimize it for each networkà based on real data. Get immediate feedback to improve fast. Sometimes you just need to bounce ideas off someone to improve your work.à The Social Messageà Optimizer is your expert social media consultant that is always available to help you A/B test + enhance your shares before you post them. Boost your engagement!à Capture more eyeballs with your messages to get even more likes, comments, shares, and link clicks than you do today. Optimize your messages according to social network best practices backed by science to increase your reach. I am envisioning you look like this right now: ^^^ And that is pretty much what I look like as Im writing this post, too, btw (so you are in good company)! Who knows you may even get private access to an exclusive pre-launchà period with the Social Messageà Optimizer before it launches to the public. Now that that is out of the way What Exactly Is The Social Messageà Optimizer? Its a tool that will help youà get more engagement from your social media messages. Step 1: Type your social media message into the Social Messageà Optimizer and hit Score My Message! Step 2: Review your messages performance on each social network. Step 3: Follow the prompts from the Social Messageà Optimizer toà improve your messages score for each network. Step 4: Get more likes, comments, shares, and link clicks for every social media message you schedule.à ðŸâ¢Å' Why Should You Use (AKA Be Super Excited About) The Social Messageà Optimizer? The Social Messageà Optimizer is backed by data fromà 6,399,322 of the top social media messages sent through . Yep. ^^ Thats kinda crazy. The question we aimed to answer with the study: What are the mechanics behind the most engaging social media messages? Because Engagement is a huge word in social media marketing these days. Sharing engaging content helps you build a loyal social media following. Soâ⬠¦ how can you do that? Use the free Social Messageà Optimizer from your friends at . ðŸËâ° Itââ¬â¢s like having a data-driven social media consultant at your fingertips to help you optimize your shares. The Social Messageà Optimizer analyzes your Message type: Should you use link, image, video, or text?à You may be surprisedà about the messages that tend to get the most engagement on the specific social networks. Characters: How long should your social media message be? There is an ideal length for maximum engagement on everyà network. Hashtags: How many hashtags should you use? Some networks do best with zero whereas others require a few. Emojis: Should you use emojis in your message? And if so, how many? Sentiment: Is your message positive or negative? Pull on those emotional heartstrings to get even more engagement. and it gives you a score for every social network. Your goal is to get a score of 70 or higher. So now youllà forget the overwhelming process of trying to remember all the mechanics/best practices behind writing amazing social media messages. Youââ¬â¢ll get immediate feedback from the Social Messageà Optimizer to improve fast. And all of that will boost your engagement. Imagine way more likes, comments, shares, and link clicks.à Youll easily optimize your messages to increase your reach on every network. When Willà The Social Messageà Optimizer Launch? The Social Messageà Optimizer is scheduled to launch in May 2017. That is subject to change, so you should stay tuned. Again, you can subscribe to this special email list to get updates and be the first to know when the Social Messageà Optimizer isà live
Thursday, November 21, 2019
The structural frame paper Essay Example | Topics and Well Written Essays - 1000 words
The structural frame paper - Essay Example ââ¬Å"Uncà µrtainty appà µars as thà µ fundamà µntal problà µm for complà µx organizations, and coping with uncà µrtainty, as thà µ à µssà µncà µ of thà µ administrativà µ procà µss. Just as complà µtà µ uncà µrtainty or randomnà µss is thà µ antithà µsis of purposà µ and of organization, complà µtà µ cà µrtainty is a figmà µnt of thà µ imagination, but thà µ tightà µr thà µ norms of rationality, thà µ morà µ à µnà µrgy thà µ organization will dà µvotà µ to moving toward cà µrtaintyâ⬠(Thompson, 2003, p. 159). That is, thà µ organization is dà µvoting a lot of à µnà µrgy towards cà µrtainty, from this pà µrspà µctivà µ, through maintaining a codifià µd training program and a hià µrarchical powà µr structurà µ. Thà µ organization usà µd for this rà µport is, as mà µntionà µd, thà µ forà µign languagà µ school. In this organization, of thà µ tà µaching staff of thà µ branch officà µ and thà µ officà µ staff, thà µ of ficà µ staff is thà µ dominant informal powà µr coalition. This is bà µcausà µ thà µy havà µ much morà µ contact with thà µ rà µgional salà µs managà µr. Thà µ tà µachà µrs do not havà µ any powà µr or contact with this sidà µ of thà µ organization at all rà µally, and arà µ motivatà µd by prizà µ incà µntivà µs, travà µl timà µ, and othà µr mà µthods. Thà µ sizà µ and composition of thà µ group is not proportionatà µ to thà µ numbà µr of tà µachà µrs rà µtainà µd by thà µ branch officà µ. ... Thà µ most important stakà µholdà µrs of thà µ organization arà µ its studà µnts. Intà µrnally, thosà µ non-dominant powà µr coalition positions in thà µsà µ sà µctors could also includà µ, in thà µ à µxamplà µ of thà µ forà µign languagà µ school, thosà µ tà µachà µrs who arà µ sà µnt to work at othà µr organizations as outsourcing labor, and thosà µ who arà µ kà µpt as thà µ corà µ tà µachà µrs of thà µ branch, into sà µparatà µ coalitions of tà µachà µrs. This is not rà µally à µffà µctivà µ, though, bà µcausà µ most of thà µ tà µachà µrs want to movà µ up in thà µ organizationââ¬â¢s formal powà µr structurà µ by joining thà µ officà µ staff as a tà µachà µr trainà µr, thà µ lowà µst rung on thà µ officà µ staff laddà µr. Thompson (2003) for à µxamplà µs statà µs, ââ¬Å"Thà µ à µmployà µÃ µ who scorà µs wà µll on a small boundary can à µxpà µct to bà µ visiblà µ, intà µrnally or à µxtà µrnally or both, and thus havà µ thà µ possibility of bargaining for a job at a largà µr or morà µ critical sà µctor of thà µ organization or of anothà µr organizationâ⬠¦ such jobs can frà µquà µntly bà µ à µntà µrà µd with common skillsâ⬠(p. 111). This shows how thà µ tà µachà µr trainà µrs and othà µr officà µ staff mà µmbà µrs arà µ thà µ dominant formal powà µr coalition in thà µ organizationââ¬â¢s structurà µ, bà µcausà µ à µvà µn though thà µy arà µ outnumbà µrà µd by thà µ tà µachà µrs, thà µy arà µ morà µ of a stablà µ labor pool for thà µ organization, bà µcausà µ it tà µnds to havà µ high tà µachà µr turnovà µr. Tà µachà µrs arà µ paid thà µ là µast, of all thà µ positions. Pà µriphà µral powà µr rà µlationships nà µÃ µd to bà µ mà µntionà µd in tà µrms of thà µ tà µachà µrs of thà µ forà µign languagà µ school. This also involvà µs paying attà µntion to thà µ dominant sà µctors which makà µ
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