Of mice and men Essay Example for Free

Of mice and men Essay What does this section reveal about Curley’s wife? In Steinbeck’s description of Curley’s wife, he talks a lot about how well dressed she is and how she behaves so flirtatious. This means that she is the complete opposite to George. If she can afford ostrich feathers and all the luxuries of her clothing then she must have a lot of money or just spends it all on this. Steinbeck uses phrases such as â€Å"she bridled a little† to describe her actions. This is another comparison to animals that he uses to animalise people and in more than one case, women. By the way that Curley’s wife speaks and behaves we can tell she isn’t really the cleverest of all people. This means she wouldn’t work and instead get her money from inheritance of Curley himself. The colour red portrays passion and danger which foreshadows her later role in the book. Steinbeck suggests to the reader that Curley’s wife is â€Å"jailbait†. Curley’s wife obviously likes to take care in her appearance because in Steinbeck’s description of her, he says she is â€Å"heavily made up. Her fingernails were red. Her hair hung in little rolled clusters† this suggests to the reader that she is trying to get attention or is acting as a â€Å"tart†. She has no reason to dress up this extravagantly however as she is already married and there are no other women on the ranch, meaning she therefore she has no one to impress. What does the novella reveal about 1930’s America? The paragraph â€Å"She had full, rouged lips and wide-spaced eyes [†¦] which were little bouquets of red ostrich feathers† describes what she wears. Her items of clothing seem very expensive especially during the 1930’s when the people of America were experiencing the Great Depression and had very little money. This means that whatever money she has, she spends it on clothes. This links contextually to the rise of Hollywood as people (women) were caring more about their appearances. Also, the fact that Curley’s wife is never named is a key point as this indicates to us how women were not important and were more of an item that one would have as later on George reveals his dream in which he â€Å"could live so easy and maybe have a girl† which tells us in first person what men thought of women; as objects to own which was a rising ‘issue’ in the 1930’s America. The fact that Slim addresses her as â€Å"Good-lookin’† really proves this point. We notice how the G is capitalised as if he is implying that that she does not need a proper name and is referred to by beauty and not personality. This relates to the Rise of Hollywood as during the 1930’s the role of women changed significantly. They became images and no longer people.

And God said, ?Let there be light? :: essays research papers

All I can see is white. Clean, pristine, sterile white. I hear beeping. It almost drives me insane. I stare at the ceiling. Mottled white tiles interrupted by the glow of fluorescent lights. I listen to their voices, but they are muffled. Like there is a curtain between us. I only hear snatches of the conversation. â€Å"What happened to him? What is wrong with my husband? â€Å"I am sorry, Ma’am We are still running tests. We don’t know what is wrong. He was like this when the chopper air lifted him in† â€Å"But he was with his brother. Bush walking. Where is his brother? Is he here too, Doctor?† â€Å"No. They found him alone in the national park. Crawling on all fours. He was muttering incoherently. It is lucky they found him.† The voices fade again into the recesses of my mind. â€Å"Come on mate. Hurry up! Get a move on!† Joe calls back down the mountain. I call for my brother to wait for me, but as usual, he charges ahead. I struggle up the rock face, searching for footholds. I scrape my knee. It stings. I reach up and grasp a fern dangling down, inviting me to grab hold. I heave myself up and finally reach the top. Joe is there sitting on a fallen log, just waiting for me to catch up. Damn Asthma. It always makes me slower. â€Å"Glad you could join me,† he laughs, teasingly. I take a seat next to him and stare out across the valley, trying to catch my breath. The brochures were right. This truly is one of the most amazing views I have ever seen. It is perfect. Dense, green huddles of trees, broken only by the occasional sparkling river or camping clearing. The sounds are magnificent as well. Birds twittering tunefully, not squawking like they seemed to in the city. Absolute peace and tranquillity. The doctor shines his tiny torch in my eyes. A nurse comes over and adjusts my head. I try to say something but my tongue is stuck. She smiles at me as if I’m a child and pats me on the head. Then she says something in that sing-song voice that people tend to use around little babies. I lash out. Kicking, punching, screaming, crying, all at the same time. I fight with the sheets. Let me out! I try to get up but I feel claws pushing me back down.

Accounting Standards in the United States of America

Accounting in the USA The following report will describe and discuss the major elements of accounting in the USA. It will show that the US Generally Accepted Accounting Principles (GAAP) are set by the Financial Accounting Standards Board (FASB), where as the International Accounting Standards (IAS) are set by the International Financial Reporting Standards (IFRS). This report will also state the similarities and differences between these standards. In addition, the following report will use relevant examples to evaluate current accounting problems and issues in the USA related to international convergence of accounting standards.Fargher et al. (2008, page. 67) pointed out that FASB’s conceptual framework (CFW) for financial reporting is generally consistent with that of the International Accounting Standards Board (IASB). However the FASB provides more detail with six statements of financial accounting concepts (SFACs). The first level in the CFW explains the main purposes of financial reports are to provide useful information for investors and creditors, to estimate future cash flows and to claim venture resources. The second level consists of qualitative characteristics and elements of the CFW.The qualitative characteristics of the USA CFW are relevance, reliability, comparability and consistency. The main components include assets, liabilities, equity, investment by owners, distributions to owners, comprehensive income, revenues, expenses, gains and losses. The third level of CFW indicates how the firm executes the events based on assumptions, principles and constraints. There are four assumptions: economic equity, going concern, monetary unit and periodicity. The four principles include historical cost, revenue recognition, matching and full disclosure.The constraints consist of cost-benefit, materiality, industry practice and conservatism. Fargher (2008, p. 229) mentioned that USA uses FASB 95 Statement of Cash Flows, plus FASB 102 and 104. The for mat is the same as the international one which includes operating, investing and financial activities. However, it is encouraged to report cash flows using the direct method even though the indirect method is usually used. Interest paid and received and dividends received are classified as operating activities. Non cash transactions are excluded from the cash flow statement. Fargher (2008, p. 89) stated that the income statement format under US GAAP involves a range of steps but the subtotals are listed before the unusual and rare items. Changes in retained earnings are included in the retained earnings statement and comprehensive income that reports changes in fair value and similar items after the operating income. Note disclosure is based on particular standards plus SEC and other sources under the US GAAP hierarchy. IFRS and US GAAP have some similarities but there are also several differences. The main similarities and differences are in the areas of revenue recognition and inv entory valuation.A similarity between US GAAP and IFRS is that revenue is not recognised until the revenue is actually earned. Under the US GAAP, a large amount of guidance provided usually only applies to specific industries. For example, there are specific rules for the recognition of software revenue and sales of real estate under US GAAP, while comparable guidance does not exist under IFRS (Ernst & Young 2010). Also, both systems define inventory as assets held for sale in the ordinary course of business. A significant difference between using US GAAP and IFRS is the inventory costing method is that US uses LIFO, whereas LIFO is prohibited by the IFRS.Also, inventory valuation is measured under the IFRS at lower of cost and net realizable value. However, under the US GAAP, inventory valuation is carried at the lower of cost and market, where the market is the current replacement cost (Ernst & Young 2010). According to (Todd M. Hines 2007, p1) IFRSs are becoming more important in the global economy. â€Å"Over the last 35 years there has been a strong push towards the adoption of a uniform set of financial accounting standards to replace the myriad number of country-specific standards now in use†. This indicates that each country has developed its own sets of financial accounting standards.It is essential to work towards the uniformed international accounting standards for organisations doing business globally to have comparable information. As a result of this push for internationally recognised set of accounting standards, IFRS were created with the goal of providing a single internationally recognized set of accounting standards. In an ever increasingly globally connected world, more transactions and investment planning occur on a global level. As international convergence has progressed many countries have conformed under IFRS and adopted their standards.The USA has similar standards but continue to use different financial reporting standards. Ho wever these differences according to (Todd M. Hines 2007, p4) often ‘lead to confusion and large complications for preparers and users of financial statements’. Financial statements prepared under different reporting standards are hardly comparable, therefore overseas investors may not be able to compare between the financial reports of business under IFRS and those operating under US GAAP. This can lead to confusion and affect the judgments of financial statement users.Due to the difficulties in comparison the users of the financial information must understand both IFRS and GAAP to make informed decisions. Moving from US GAAP to IFRS will have a major impact on business’ financial reporting in the USA. Decisions made by managers, financial advisors, CEO’s, governments, and the users of financial statements will have to be drastically rethought with the change. If the USA decides to follow the convergence trend towards IFRS, they will be moving into a more volatile reporting environment, particularly in the reporting of assets as well as that of net profit.One alarming statistic is that the volatility of tax benefits, deferred tax benefits in particular, can be 98% more volatile under IFRS (McAnally, et. al. 2010). This increased volatility is due to the greater use of fair value in the preparation of the financial statements, and the eventual elimination of historical cost under IFRS. Fair values are used under IFRS to better reflect the changing economic conditions, but this introduces uncertainty and makes it much harder to predict reported earnings than under historical cost, which the USA uses.Although fair value is more relevant, often it is not reliable due to the influence of economic conditions on the valuation of assets. This increased volatility will lead to retraining in every area of accounting. With the change to IFRS, there will be a large amount of rethinking and retraining for areas such as financial planning and for ecasting as well as in target setting, but the major area it will affect is the reporting of financial statements. Another issue regarding the convergence of the USA to the IFRS accounting standards is the effect it will have on IT systems.As the adoption of IFRS starts to gain momentum among many counties, global business will be dealing with major changes over the next few years. According to Pratt (2010), not only are private companies considering the IFRS, but also public companies including banks and private investors who also have growing concerns about the implication of the convergence. This adoption of IFRS by the USA will bring about several changes in the way recording and reporting financial data is carried out. This is due to the differences between IFRS and U. S.GAAP standards. It has been found that there are 103 differences between IFRS and U. S. GAAP in the way recording of data happens. Management in the performance and technology division of KPMG suggests that the change to IFRS will drastically affect the accounting IT systems in the USA (Pratt, 2010). One of the major concerns for the USA is that under IFRS the financial data needed to keep IT systems up to date will have to be more detailed and more frequent. It is also believed that the financial reporting ledger will be affected by adopting IFRS.Pratt (2010) claimed the US needs to ‘[m]ake sure that the new system accommodates IFRS if [companies] are planning to upgrade the system. ’ This will mean more money will need to be diverted from other key functions and into the development and upgrading of IT systems. With the major push for convergence, the USA needs to critically evaluate the effect that their move to IFRS may have on their IT systems and the software they use. Also, U. S. companies will need to become familiar with the new systems and technology before the change in order to keep up with international competitors.The major elements of the USA include the concep tual framework, financial reports, revenue recognition and inventory. Taking problems and issues into account, our group concludes that the convergence of the USA to IFRS would benefit both, the global economy and the USA. Although problems with financial reporting, volatility, retraining and IT systems may arise, converging to international standards will allow users to have easy comparisons between companies and greater transparency.In conclusion, we feel it is beneficial for the USA to converge to international standards so that there are a set of global standards for all companies to follow. Word Count: 1491 BIBLIOGAPHY Books Fargher, N, Wise, V, Kieso, DE, Weygand, JJ &Warfield, TJ 2008, Fundamentals of Intermediate accounting, John Wiley & Sons Australia, Milton. Websites Ernst & Young, 2010, Revenue Recognition, viewed 29 September 2011, Ernst & Young, 2010, Inventory, viewed 29 September 2011, L. Gordon Crovitz. 2008 (September 8). Closing the Information GAAP, viewed 29 Sep tember 2011. lt; http://online. wsj. com/article/SB122083366235408621. html> Mary E. Barth. 2004. Fair Values and Financial Statement Volatility, viewed 29 September. Journal Articles Todd M. Hines 2007 ‘International Financial Reporting Standards: A Guide to Sources for International Accounting Standards’; Journal of Business & Finance Librarianship, Vol. 12(3), p. 1-8 McAnally, M, McGuire, S, & Weaver, C 2010, ‘Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation', Accounting Horizons, Vol 24 (4), p. 589-621Gornik-Tomaszewski, S 2003, ‘Short-Term Convergence Between US GAAP and International Financial Reporting Standards', Bank Accounting & Finance (08943958), Vol 16 (5), p. 39-42 Tarca, A 2004, ‘International Convergence of Accounting Practices: Choosing between IAS and US GAAP', Journal of International Financial Management & Accounting, Vol 15 (1), pp. 60-91 Pratt, MK 2010, ‘GET READY FO R GLOBAL ACCOUNTING', Computerworld, Vol 44 (3), p. 21-23 Laux, C. & Leuz, C 2009. ‘The crisis of fair-value accounting: Making sense of the recent debate’. Accounting, Organizations and Society. V 34 (6-7), p. 826-834

Things Fall Apart, Okonkwo Is A Tragic - 945 Words

YJ LÐ µÃ µ VanDÐ µBrakÐ µ LA PÐ µriod  ¾ 1-15-15 In Chinua AchÐ µbÐ µÃ¢â‚¬â„¢s novÐ µl Things Fall Apart, Okonkwo is a tragic hÐ µro. AristotlÐ µÃ¢â‚¬â„¢s PoÐ µtics dÐ µfinÐ µs a Tragic HÐ µro as a bÐ µnÐ µvolÐ µnt man of high status who Ð µxhibits a tragic impÐ µrfÐ µction (â€Å"hamartia†) and Ð µxpÐ µriÐ µncÐ µs a dramatic rÐ µvÐ µrsal (â€Å"pÐ µripÐ µtÐ µia†), as wÐ µll as an Ð µxcruciating momÐ µnt of appÐ µrcÐ µption (â€Å"anagnorisis†). Okonkwo is a bÐ µllwÐ µthÐ µr and hardworking mÐ µmbÐ µr of thÐ µ Igbo community of Umuofia whosÐ µ tragic impÐ µrfÐ µction is his grÐ µat fright of his doom and failurÐ µ. Okonkwo’s fall from gracÐ µ in thÐ µ Igbo community and Ð µvÐ µntual suicidÐ µ, makÐ µs Okonkwo a tragic hÐ µro by AristotlÐ µÃ¢â‚¬â„¢s dÐ µfinition. Okonkwo is â€Å"a man of action, a man of war† (7) and a mÐ µmbÐ µr of high status in thÐ µ Igbo villagÐ µ. HÐ µ holds thÐ µ prominÐ µnt position of villagÐ µ clansman bÐ µcausÐ µ hÐ µ had â€Å"shown incrÐ µdiblÐ µ prowÐ µss in two intÐ µrtribal wars† (5). Okonkwo’s strÐ µnuous Ð µxÐ µrtion had madÐ µ him a â€Å"wÐ µalthy farmÐ µr† (5) and an appÐ µrcÐ µivÐ µd individual amongst thÐ µ ninÐ µ villagÐ µs of Umuofia and bÐ µyond. Okonkwo’s tragic impÐ µrfÐ µction is not that hÐ µ was dismayÐ µd of work, but rathÐ µr his fÐ µar of impotÐ µncy and failurÐ µ, which stÐ µms from his fathÐ µr’s, Unoka, unproductivÐ µ lifÐ µ and inglorious dÐ µath. â€Å"PÐ µrhaps down in his hÐ µart Okonkwo was not a cruÐ µl man. HowÐ µvÐ µr, his wholÐ µ lifÐ µ was prÐ µssurÐ µd by fÐ µar, thÐ µ trÐ µpidation of failurÐ µ and wÐ µaknÐ µss†¦.It was not Ð µxtÐ µrnal but lay dÐ µÃ µp within himsÐ µlf. It was thÐ µ drÐ µad of himsÐ µlf, lÐ µst hÐ µ should bÐ µ found to rÐ µsÐ µmblÐ µ his fathÐ µr.† Okonkwo’s fathÐ µr was a lazy, blissful manShow MoreRelatedOkonkwo as a Tragic Hero-Things Fall Apart1198 Words   |  5 Pagesï » ¿ OKONKWO AS A: TRAGIC HERO Aristotle once said â€Å"A man doesn’t become a hero until he can see the root of his downfall.† The protagonist of the book â€Å"Things Fall Apart† by Chinua Achebe, Okonkwo demonstrates characteristics of being an Aristotelian tragic hero. According to Aristotle, a Tragic Hero is one who exhibits a tragic flaw that causes a reversal of fortune to him in his own error of judgment. Okonkwo is a leader and a hardworking member of the Igbo tribe of the village of Umofia whoseRead MoreOkonkwo as Tragic Hero in Things Fall Apart, by Chinua Achebe1140 Words   |  5 PagesOne of the most commonly asked questions about the novel Things Fall Apart is: why did Achebe choose a tragic hero, Okonkwo, as the main character in the story. According to Nnoromele, â€Å"A hero, in the Igbo cultural belief system, is one with great courage and strength to work against destabilizing forces of his community, someone who affects, in a special way, the destinies of others by purs uing his own. He is a man noted for special achievements. His life is defined by ambivalence, because his actionsRead MoreOkonkwo: The Tragic Hero in Things Fall Apart Essay458 Words   |  2 PagesA character with a tragic flaw is one who consistently makes a particular error in their actions and this eventually leads to their doom. Okonkwo, a perfect tragic character, is driven by his fear of unmanliness, which causes him to act harshly toward his fellow tribesmen, his family and himself. He judges all people by how manly they act. In Okonkwo’s eyes a man is a violent, hard working, wealthy person and anyone who does not meet these standards he considers weak. Okonkwo’s fear of unmanlinessRead MoreThings fall Apart and Okonkwo; A Classic Greek Tragedy and Tragic Hero1112 Words   |  5 PagesThings Fall Apart and Okonkwo; A Classic Greek Tragedy and Tragic Hero Both the novel Things Fall Apart by Chinua Achebe, and its main character Okonkwo closely adhere to the definitions of a classic Greek tragedy and a typical tragic hero. First of all, Okonkwo is a tragic hero by the Greek definition. While Okonkwo wasn’t born to a nobleman or king (as the definition of a tragic hero states), he was a man of high status and respect in his community, as Obierika stated near the end of the bookRead MoreChinua Achebe’s novel, Things Fall Apart, follows the tragic life of Okonkwo, a man who suffers a700 Words   |  3 PagesChinua Achebe’s novel, Things Fall Apart, follows the tragic life of Okonkwo, a man who suffers a miserable fate due to the fear of failure that controls every action he makes. Though the fear of failure acts as motivation to become a successful and respected man at first, it later cripples Okonkwo in such a way that failure ultimately defines his life. Okonkwo is constantly afraid of being a victim of weakness a nd desperately tries to remain a strong and unyielding man. It is his overwhelming fearRead MoreWork1068 Words   |  5 Pages2013 Things Fall Apart: Character Analysis Research Paper In the novel Things Fall Apart by Chinua Achebe, the main character Okonkwo has only one tragic flaw; he has raised himself so that looking weak or effeminate is the worst thing to him that he could do. Okonkwo is a model clansman based on his success. However, he is more alienated from his culture based on his lack of respect for it. In this research paper, I’ll walk through a character analysis of Okonkwo. The protagonist of Things FallRead MoreEssay on No Tragic Hero in Chinua Achebes Things Fall Apart892 Words   |  4 PagesNo Tragic Hero in Things Fall Apart   Ã‚  Ã‚   According to Aristotle a tragedy is a drama...which recounts an important and casually related series of events in the life of a person of significance, such events culminating in an unhappy catastrophe, the whole treated with great dignity and seriousness. The novel Things Fall Apart, written by Chinua Achebe begins as a story about the life of a man named Okonkwo. It recounts the events beginning with his childhood and ending with his deathRead More Okonkwo in Chinua Achebes Things Fall Apart Essay973 Words   |  4 PagesOkonkwo in Chinua Achebes Things Fall Apart  Ã‚  Ã‚   Okonkwo, as presented by Chinua Achebe in the novel Things Fall Apart, wished to be revered by all as a man of great wealth, power and control--the antithesis of his father. Okonkwo was driven by the need to exhibit utmost control over himself and others; he was an obsessive and insecure man. Okonkwos father, Unoka, was a failure, a loafer, and People laughed at him (1426). This would bring great shame to any man as it did for OkonkwoRead MoreOkonkwo: Great Man, Tragic Hero981 Words   |  4 PagesJanuary 15, 2013 Okonkwo: A Great Man, Tragic Hero A tragic hero is a archetype who fails to overcome or surpass his/her conflict. The book â€Å"Things Fall Apart† included a tragic hero. The book was written by the name of Chinua Achebe. The tragic hero in the book was Okonkwo, a warrior from a village called Umuofia. Chinua Achebe wrote the book with the purpose of showing how someone with high esteem can fall from greatness so dramatically because of that person’s actions. Okonkwo exhibited hubrisRead MoreEssay about An Analysis of Chinua Achebe’s Things Fall Apart1631 Words   |  7 Pagesis well known as the father of African literature. His first novel, â€Å"Things Fall Apart† is an interesting story full of tragedy, which takes place in Umuofia, Nigeria in the 19th century. Achebe sought to correct European writers who were misrepresenting Africans and life in Nigeria. According to Nnoromele (2000), the Igbo clan is a self-sufficient, complex, and vigorous group of African people. Achebe wrote â€Å"Things Fall Apart† to accurately represent the conflict between Nigeria’s white colonial