Sunday, December 29, 2019
Diary of Anne Frank Free Essay Example, 750 words
ï » ¿Diary of Anne Frank The Diary of Anne Frank is an account of thirteen year old Anne Frankââ¬â¢s experience in hiding with her family during Nazi Germany. Anne Frankââ¬â¢s diary is viewed as an important primary account of the Holocaust and Nazi Germany, which is highlighted by the prophetic statement in her journal that ââ¬Å"I want to go on living after my death. And therefore I am grateful to God for giving me this giftâ⬠¦Of expressing all that is in me1â⬠. In 1942, Anne, her parents and sister and four other people went into hiding in sealed off back rooms of an Amsterdam office building during the Nazi persecution of Jews in Europe. Anne and her family were safe for two years until their betrayal in 1944 and sadly, Anne died in a concentration camp in Belsen and the only survivor from her family was her father. Anneââ¬â¢s diary was found by accident by Miep Gies who had helped in hiding the Frank family. He gave the diary to Anneââ¬â¢s father, who was then persuaded to publish the diary to disclose to the world the tough reality facing Jewish families under Nazi persecution. We will write a custom essay sample on Diary of Anne Frank or any topic specifically for you Only $17.96 $11.86/pageorder now Whilst the terrible atrocities of the holocaust have been well documented, the unique feature of Anneââ¬â¢s diary is the first hand account of real life as a Jew living in hiding. Anneââ¬â¢s writing is at times poetic and records the strains of her unusually circumstances and predicament, while simultaneously unveiling her personal feelings and growing pains as a result of developing womanhood. As such, the language used by Anne in the diary brings her to life as a young woman with issues that other women can relate to and it is precisely the juxtaposition of this normality with the reality of her predicament that makes the diary so moving and effective. For example, on the one hand Anne writes to her fictional friend Kitty and in her entry on 19th November 1942 she writes: ââ¬Å"Dussel is a very nice man, just as we had all imagined. Of course he thought it was all right to share my little room. Quite honestly, Iââ¬â¢m not so keen that stranger should use my things, but one must be prepared to make some sacrifices2â⬠. The irony of this diary entry is that if the statement was read by itself it could be the statement of any teenager, only it wasnââ¬â¢t any teenager which makes the reference to ââ¬Å"sacrificeâ⬠all the more moving as Anneââ¬â¢s essential liberties have been sacrificed. In contrast to the normality of the above entry, Anneââ¬â¢s sadness and awareness of her situation continues to inform the diary entries, when she states that ââ¬Å"I feel frightened when I think of close friends who have now been delivered into the hands of the cruellest brutes that walk the earth. All because they are Jews! 3â⬠Another distinctive element of the diary is throughout all the pain, Anne remains positive and witty. She is a prolific reader and through her journal we see how throughout all the adversity, hope is her natural instinct, which she clings onto even when she writes ââ¬Å"I feel the suffering of millionsâ⬠. It is this very hope through the first person narrative that engages directly with the reader and in turn this makes the discourse even more tragic as before reading the book we already know how the story ends. However, even though the reader knows the story of Anne Frank, it doesnââ¬â¢t make the diary entries any less compelling. Through her lucidity, we are taken through her highs and lows even when she starts to feel that she is going to die. Irrespective of her inner fears, her stoic ambition propels her to cling on to hope and show an almost defiant courage, when at the age of fifteen she writes ââ¬Å"I feel that I am a woman, a woman who has both moral energy and courage4â⬠. To this end, even though the story recounts events in Anneââ¬â¢s life as they happen, one cannot help but get the sense that Anne is aware of her eventual outcome. As such, her courage and unwavering ambition provides a positive example of the triumph of human spirit and strength in the face of adversity. Accordingly, not only does the Diary of Anne Frank provide an important historical source relating to the holocaust; it also serves as an important story of human courage in the face of impossible circumstances. Through the diary, as a reader we go through Anneââ¬â¢s development into young womanhood and experience her patience, energy and tears. Through all this pain that Anne suffers, by the end she remains smiling and defiant with her claim that she wants to live after death5. Furthermore, Anneââ¬â¢s last diary entry is almost prophetic and highlights her continued ambition and indomitable spirit as she writes that ââ¬Å"I twist my hear round againâ⬠¦ and keep on trying to find a way of becoming what I would like to be, and what I could be, ifâ⬠¦ there werenââ¬â¢t any other people living in the worldâ⬠. Therefore, whilst the ending is difficult to stomach, arguably, the fact that Anneââ¬â¢s strong spirit lives on through the diaries means that she was the ultimate victor over her captors at Belsen. References The Diary of Anne Frank, First Published in 1947, Pan Books.
Saturday, December 21, 2019
Radical Ambitions, Gradual Results - 1618 Words
Radical Ambitions, Gradual Results Prior to the collapse of the Soviet Union in 1991, the Russian economy was heavily controlled and regulated by the Communist party, and following the establishment of the Russian Federation, serious efforts were made by Boris Yeltsin to liberalize and free the economic system. Upon his inauguration, Yeltsin inherited an economy that required immediate attention and felt inclined to radically transform it from a central planning system to a market-based one in an effort to put an end to the problems that the economy at the time caused, including a foreign debt that had reached $97 billion dollars and widespread hunger (Treisman 197). His economic reforms were based on shock therapy, including liberalism, monetarism and privatization, which seemed radical at the time due to their ideological shift in course and velocious nature. However, the declining productivity of the Russian economy, high fixed exchange rate between the ruble and foreign currencies, and chronic fiscal deficit as de monstrated during the Russian financial crisis of 1998, proved that the reforms were neither radical nor steady, but slow and partial. Ultimately, Yeltsin failed at his attempt to radically progress the Russian economy, and instead provoked a series of gradual reforms that proved to be too slow and inefficient in immediately liberalizing and boosting the system. Yeltsin won the popular majority for presidency on June 12, 1991 and on October 28, declared hisShow MoreRelatedWilliam Shakespeare s Macbeth - The Five Tragedies1293 Words à |à 6 PagesBernard describes that Macbeth s ever changing deposition and lust for bloodshed was linked to this downfall. A variety of factors influenced Macbeth to commit the foul murders. The aspect of lacking emotion, being engulfed by fear, displaying over ambition, and suffering from an immense amount of guilt ultimately contributed to the downfall of his reign. Overall, this shift in Macbeth s personality and his ongoing struggle to retain a common temperament was the primary cause behind his inevitableRead MoreAbraham Lincoln vs the Radical Republicans Essay2594 Words à |à 11 Pagespersonalities within his political cabinet lead to both the abolition of slavery and victory of the Civil War and how did it contrast with the principles of Radical Republicans? Table of Contents: INTRODUCTIONâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..3 HISTORICAL CONTEXTâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.3 LINCOLN: GRADUAL EMANCIPATORâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦......â⬠¦.6 RADICAL REPUBLICANS: SWIFT EMANCIPATORSâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦9 CONCLUSIONâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. WORKS CITEDâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. Read MoreThe Reforms Of Gaius Marius And The Aftereffects Of The Late Republic Period And Beyond Essay1682 Words à |à 7 Pagesthese men would use the army as a means to further their personal ambitions. The largest of these changes to the Roman army were arguably the changes Gaius Marius made in the conscription of soldiers. Conscription pre-Marius took the form of the state issuing a property requirement for soldiers who wished to join the army. These men were to supply their own arms and their role in the army was thus based on such equipment . As a result, the Roman army enjoyed flexibility with regard to the types ofRead MoreThe Drug war in Mexico and Colombia has persisted for decades and will continue to do so if we1200 Words à |à 5 Pagesprogressing forward with the impact of drugs lessening or perhaps the opposite- the drug war and the effects of it on the respective countries are exponentially growing worse and worse. Then we need to construct a series of steps that will ensure the gradual decline of drugs and their effects on Colombia and Mexico. The reality of it is that the drug war has had its toll on the Colombian and Mexican people significantly, yet this is not to say that these are the only two nations suffering greatly fromRead MoreThe Emancipation Proclamation By Horace Greeley2014 Words à |à 9 Pagesmaintain the Union. Therefore, Lincoln himself indicated that the Emancipation Proclamationââ¬â¢s purpose was to preserve the Union by successfully aiding in closing the door to European intervention in the South. This fear of European intervention was the result of ties between the South and the economy in Europe. In the early stages of the Civil War, the European superpowers sympathized with the Confederacy and the Union feared they might even intervene and bring about Southern independence. Southern leadersRead MoreThe Emancipation Proclamation And The Abolition Of Slavery2240 Words à |à 9 Pagesthe Union. Therefore, Lincoln himself has indicated that the Emancipation Proclamationââ¬â¢s purpose was to preserve the Union by successfully aiding in closing the door to European intervention in the South. This fear of European intervention was the result of ties between the South and the economy in Europe. In the early stages of the Civil War, the European superpowers sympathized with the Confederacy and the Union feared they might even intervene and bring about Southern independence. Southern leadersRead MoreThe Napoleonic Code : The Impact On Civil Law Around The World2105 Words à |à 9 Pages In 1784, Napoleon was admitted into the highly prestigious Ãâ°cole Militaire in Paris. Here, his education became more specific and technical in order prepare for a career as an army officer. At this point, it became very clear that Napoleonââ¬â¢s ambition was to become an army officer and seek personal glory. On January 10, 1886, Napoleon graduates as a second lieutenant in the artillery regiment of La Fà ¨re. It has been less than eight years after he had first arrived in France and already a commissionedRead MoreThe Vision Of Empire Held By Wilberforce And The Clapham Sect2458 Words à |à 10 Pageswas not well travelled. As a young adult he had two trips to continental Europe however he had never ventured outside Europe. The international project he was involved with the most Sierra Leone and transporting slaves to the capital, Freetown. The ambition with this project was to create a ââ¬Ënew Africa. This was off of the back of slavery hence Wilberforce felt to rid Freetown of the evils of slavery. However this was largely a failure as these people who were transported from the United States, NovaRead MoreWhat Is Global Competitiveness Is Becoming More About Mind Set 2060 Words à |à 9 Pagespotential (Mintzberg et al, 1987; Hamel and Prahalad, 1993). Strategic intent, a notion pioneered by Hamel and Prahalad (1990) can be considered to be at the heart of a company with a strong, prosperous mind-set. This notion outlines the organisations ambition that creates the mind-set within and pushes all components of the organisation to achieve the goals outlined by management. An organisations strategic intent can be best understood as ââ¬Ëbig, hairy, audacious goalsââ¬â¢ (Collins and Porras, 2000, citedRead MoreBusiness Practices At The Twentieth Century Essay2727 Words à |à 11 Pages because of their combative character and resistance against the expansionist impulse in those years, deemed necessary to maintain economic growth by pushing to claim more land. This is why the second half of the nineteenth century represented a radical transformation for the indigenous population in the U.S. It was the introduction of a new era, in which the territories now annexed by the U.S., and the discovery of gold veins in the West led to a transformation of the landscape. In Mexico, on the
Friday, December 13, 2019
Exampls of Price Mechanism in China Free Essays
In current years in China, a nationwide famous tea called Xihu Longjing Tea is allocated to buyers using the price mechanism. This kind of tea is produced only in one place, Xihu, or West Lake, in Zhejiang Province in China, and is very dependent on weather. If in one year there is frost in spring in which Longjing Tea is harvest and produced, the quantity of production will plummet seriously. We will write a custom essay sample on Exampls of Price Mechanism in China or any similar topic only for you Order Now This shifts the supply curve to the left in a large scale, which makes the price high-rocket to the new equilibrium point by moving along the demand curve. Then in this year Longjing Tea will become a kind of luxurious drink. Only rich people are able and have the willingness to purchase, who regard this as a way to show off their wealth. I think the society should use the price mechanism to determine for whom this good is produced because as rareness, luxury, as well as consumption for enjoyment, the change of the price will not make big effect on the living situation of the middle class and disadvantaged consumers. Price mechanism in the market of Longjing Tea has no impact on social equity but improve efficiency of allocation. Also in China, vegetables and meat are products that are not allocated by the price mechanism. Instead the price is stipulated by the government. Although vegetable production and transportation, like Longjing Tea mentioned above, are affected by seasonal climate, the Chinese government makes its effort to stabilize the price. I believe that the society should not use price mechanism to allocate vegetables and meat because they are daily necessities, which are produced for all people, the riches, the middle classes, as well as the poors. I think government should spend some of their revenue to stabilize the increasing price in order to gain equity and the stability of the society. How to cite Exampls of Price Mechanism in China, Essay examples
Thursday, December 5, 2019
Limitation Of Historical Cost Accounting - MyAssignmenthelp.com
Question: Discuss about the Limitation Of Historical Cost Accounting. Answer: Introduction The learnings of the study intend to find the measurement with the concepts associated to the historical and fair value measurement of costs. The study has encompassed several aspects associated to the benefits of the historical and the fair value accounting system. The different types of the other facets of the study is abet to discuss the various concepts for the identification of PPE and intangibles. The learnings have identified whether the estimate practices for PPE and intangibles are consistent with the different types accounting standards followed in other countries. This aspect of the study is evaluated in terms of the selection of three companies based on New York Stock Exchange, USA, Australian Securities Exchange and London stock exchange. Measurement of concepts in relation to historical cost and fair value accounting The application of IFRS 13 Fair Value Measurement is applicable to the IFRSs to permit the fair value measurement and the exposures which offers a single IFRS framework for measuring costs. The fair value consideration of the exit price notion considers fair value hierarchy which results in market based factors rather that the measurement of the specific entities. The original issue of IFRS 13 was done in May 2011 and is applicable to the annual period commencement or after 1st January 2013 (Bizfluent. 2018). There have been significant types of the differences which pertain to the assessment of the elements consisting of non-current assets as per various bookkeeping models used worldwide. In some of the historical cost accounting standards, asset revaluation is not permitted. For instance, US GAAP, PRC GAAP, German GAAP, JP GAAP and French GAAP do not allow revaluation of the assets. In addition to this, Spanish PGC does not reflect the revaluation model either, however the fixed assets may not be values in terms of historical cost method as there have been specific laws identified which voluntarily reflect on the updated values for the inflated assets (Learn Accounting: Notes, Procedures, Problems and Solutions. 2016). On the contrary country such as Australia contemplates with the revaluation model which in compliance to IFRS 13 and IASB model. This consider the models of both historical cost and fair value model. In terms of the evaluation of the IASB standards the fair value accounting considers valuation of non-financial fixed assets as per IAS 16 Property, Plant and Equipment (PPE). In addition to this, this includes IAS 40 Investment Property which refers to the non-current assets which are not held for manufacture, however it is anticipated to earn the rentals for capital appreciation with the consideration of leases. The importance of IAS 38, Intangible Assets is considered for the non-monetary assets which has no physical substance. The inclusion of IFRS 5 Non-current assets maintained for sale is evident with this ruling. The assets expected for sale is less than year and the same is considered for the accomplishment with a series of standards which are classified in this manner. Moreover , the treatment of these assets is not same as fixed assets (Faculty.chicagobooth.edu. 2018). Benefits and challenges of using historical cost and fair value accounting for PPE and intangibles The benefit of applying the historical cost on the balance sheet for the PPE recognition is considered with the cost incurred while of purchase along with the contracts, invoices, payments and transfer taxes. The historical evaluation of plant and equipment is also evaluated as per the amount of the depreciation and reporting of the same in the income statement. The accumulation of the depreciation amount is also shown with the deductions made from the assets historical cost which is depicted in the companys balance sheet. In case of historical cost, the considerations are made as per independent of asset depreciation in terms of the physical assets wear and tear in long term use of asset (Icaew.com. 2018). The main challenge of the historical cost on the balance sheet for the PPE and intangibles recognition is identified with non-consideration of the present values. Henceforth, the users of the financial statements who are willing to know the present values are at a difficulty. The main benefit of the implementation of IAS 16 Property, Plant and Equipment enumerates the bookkeeping treatment for general property, plant and equipment. The PPE is initially recognised with price subsequently measured with revaluation model and this allows for depreciable amount to be allocated on a systematic basis as per the useful life. Despite of the significant benefits, IAS 16 does not include the portion of the assets which is considered for amortization and needs to be maintained for the recognition of the financial statements pertaining to the mineral resources and biological assets (Iasplus.com. 2018). The IAS 38 Intangible Assets allows for the recognition of the intangible assets amortization over the period during which more economic benefits could be derived. However, the economic benefits derived from the intangible assets are uncertain (Ifrs.org. 2018). Identification of valuation practices for PPE and intangibles Identification of the valuation Practices as per historical cost Caltex Australia The main consolidation of the financial report is prepared as per the historical cost basis except for the financial instruments restrained at fair value. As per the financial statement of the company the property, plant and equipment are measured at cost less accumulated depreciation and impairment losses. In a similar way the intangible assets are acquired as per recognition of fair value of the assets received and recorded on acquisition. The intangibles are amortised over the remainder of the agreement term. Identification of the valuation Practices as per fair value accounting Associated British Foods PLC The recognition of PPE in A.B. Foods is seen with the amendments which are based on the early adoption of IAS 16 Property, Plant and Equipment and IAS 41 Agriculture. This acquisition process is considered with the remaining minority stakes. As per the assessments made in the annual report published in 2014, the non-current biological assets decreased from 266m to 251m. This is reduced as per consolidation in the net assets amounting to 45m comprised of which 17m was attributable to equity shareholders and 28m attributable to non-controlling interests. The assessment of the intangibles and goodwill is defined as per Business combinations and treated as per true and fair view override to compensate the significants necessity pertaining to the amortisation of goodwill as per Companies Act 2006. The intangibles other than goodwill is invoked as per cost less accumulated amortisation and impairment charges (Pdfs.semanticscholar.org. 2018). The property, plant and equipment are seen to be noted at cost as per fair value costing. The determination of depreciation is done as per straight line basis for buildings, leasehold for 2 to 40 years and for machinery and equipment for more than 2 to 15 years. The company is seen to perform annual impairment charged on the goodwill and intangible assets with indefinite lives. The events or charges included in the impairment is considered with the noteworthy changes in the commercial climate, operating results and planned investments. The changes or the events in the circumstances may trigger interim impairment which reviews the noteworthy changes in the operating environment, planned investment in the reporting units, divestitures as per the expected carrying value. The changes in the situations may trigger in-term impairment reviews included significant deviations business climate, operating reviews, planned investments and divestitures which may not be entirely considered as per the most conservative level of input along with the fair value measurement. A rationale for valuation practices for PPE and intangibles not reliable across the three companies The estimated practice for Associated British Foods PLC (Listed under FTSE 100) is following IAS 16 Property, Plant and Equipment and IAS 41 Agriculture. It is also determined the assessment of the intangibles and goodwill is defined as per Business combinations and treated as per true and fair view override to overcome the significants requirement pertaining to the amortisation of goodwill as per Companies Act 2006. Nike (Under NYSE) considers the fair value costing. The assessment of depreciation is done as per straight line basis for buildings, leasehold for 2 to 40 years and for machinery and equipment for more than 2 to 15 years The consideration of the intangible assets is taken into account with indefinite lives. Henceforth, the valuation practice for the recognition of PPE is not consistent across three companies. On the other hand, the valuation practice for Caltex Australia (ASX 200) considers the valuation with the historical cost basis excluding the financial instruments measured at fair value (Home.kpmg.com. 2018). Estimation on the free choice between historical cost and fair value accounting for PPE and intangibles In my opinion historical cost accounting (HCA) suffers from various drawbacks. Particularly in economic environment where there is a constant increase in the prices as it is the case for most companies. In case of inflation, the value of money reduces and the monetary unit for the derivation of the standard amount does not have a constant shrinkage of the value. In addition to this, HCA overlooks the decline in money value and keeps adding the transactions assimilated at unlike dates and currencies based on fluctuating buying power. In addition to this, historical cost considerations may not match with the current revenues with the current costs of operations. In several occasions the revenues are measured in inflated currencies whereas the cost of production is seen with a mix of current and historical cost. The overstated profits may be harmful as per over-distribution of the dividends, settlement of the remuneration entitlements which the companies cannot afford. In most cases the historical cost concept does not consider the figures for the assets recorded in the financial statement at the time when they were acquired. Henceforth, they are seen to be doubtful to depict present day values as they cannot be summed up. The financial statement users will not be able to convincingly predict the future cash flows associated to those assets. The overstatement of the figures in many cases are seen to be taken into consideration based on the dependency on the measurement of the capital at different dates. In such a case the profit measurement may be reflected as outcome of comparing two pointless total of the capital figure which does not show the buying power of the shareholders. In addition to this the profit is usually measured by results for comparing the totals which do not reflect the figures of shareholders. The historic cost may have misleading implications on the capability of a firm to endure to function at a given level as the assets are undervalued. The inflation and the net attainable may be adjusted to maintain the stockholders' capital as per general or consumer buying power. The consideration of historic cost may mislead the impression on the financial trends of a company and the results may be restated by adjusted to the general price levels. Due to the aforementioned drawbacks the historical cost may be abandoned (HCA 2018). Conclusion The significant depictions made in the report has shown the pros of historical cost on the balance sheet for the PPE recognition is considered with the acquisition cost along with the contracts, invoices, payments and transfer taxes. The historical evaluation of plant and equipment is also evaluated as per the sum of the reduction and reporting of the same in the income statement. The disadvantage of historical cost on the balance sheet for the PPE and intangibles recognition is identified with non-consideration of the present values. The benefit of the implementation of IAS 16 Property, Plant and Equipment enumerates the accounting action for general property, plant and equipment. The PPE is initially recognised with cost subsequently measured with cost or revaluation model and this allows for depreciable amount to be allocated in a methodical basis as per the useful life. It needs to be further discerned that The IAS 38 Intangible Assets allows for the recognition of the intangible assets amortization over the period during which more economic benefits could be derived. However, the economic benefits derived from the intangible assets which are uncertain. Reference List (HCA), L. (2018).Limitation Of Historical Cost Accounting (HCA). [online] Accountlearning.blogspot.in. Available at: https://accountlearning.blogspot.in/2011/06/limitation-of-historical-cost.html [Accessed 25 Jan. 2018]. Bizfluent. (2018).The Disadvantages of Historical Cost Accounting. [online] Available at: https://bizfluent.com/info-12022810-disadvantages-historical-cost-accounting.html [Accessed 25 Jan. 2018]. Faculty.chicagobooth.edu. (2018). [online] Available at: https://faculty.chicagobooth.edu/valeri.nikolaev/pdf/fairvaluepaper_rast_conference.pdf [Accessed 25 Jan. 2018]. Home.kpmg.com. (2018). [online] Available at: https://home.kpmg.com/content/dam/kpmg/pdf/2015/12/fair-value-qa-2015.pdf [Accessed 25 Jan. 2018]. Iasplus.com. (2018).IAS 16 Property, Plant and Equipment. [online] Available at: https://www.iasplus.com/en-gb/standards/ias/ias16 [Accessed 25 Jan. 2018]. Icaew.com. (2018).IFRS 13 Fair Value Measurement | IFRS standards tracker | Financial Reporting | ICAEW. [online] Available at: https://www.icaew.com/technical/financial-reporting/ifrs/ifrs-standards/ifrs-13-fair-value-measurement [Accessed 25 Jan. 2018]. Ifrs.org. (2018).IFRS. [online] Available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-38-intangible-assets/ [Accessed 25 Jan. 2018]. Learn Accounting: Notes, Procedures, Problems and Solutions. (2016).Historical Cost Accounting (HCA): Meaning, Benefits and Limitations. [online] Available at: https://www.accountingnotes.net/historical-cost-accounting/historical-cost-accounting-hca-meaning-benefits-and-limitations/5454 [Accessed 25 Jan. 2018]. Pdfs.semanticscholar.org. (2018). [online] Available at: https://pdfs.semanticscholar.org/d246/49949c7f82aa96d03578d930c76cb449ca8b.pdf [Accessed 25 Jan. 2018].
Thursday, November 28, 2019
The Unbearable Lightness of Being Review Essay Example
The Unbearable Lightness of Being Review Paper Essay on The Unbearable Lightness of Being The opposite of heaviness lightness is the most mysterious and the most very significant of all opposites Milan Kundera writes. The entire novel is the study of what is human life in the trap in which he made the world. Is it hard, this life, there is easy, its not clear. Philosophical insertion of gravity and lightness great. I fell in love with the novel only because of them! Of gravity not bad, easy not good. Sometimes lightness becomes too onerous, and the severity of perceived lightness. Many truths, they envelop the readers own à «es muss seinà » à «There is no way to check, what solution is best, because there is no comparison. We live all the time, and for the first time without training à » Kundera wrote his masterful novel:. We read the beginning, then suddenly learn the ending and then transported into the middle. It is easy to get confused, but I love puzzles! ðŸâ¢â The book is lovely, but the topic is not too rare: a study of love and fidelity, a description of the complex and intricate relationships of four people who are like Beethoven quartet à «Muss es sein? . Es muss sein à » We will write a custom essay sample on The Unbearable Lightness of Being Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Unbearable Lightness of Being Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Unbearable Lightness of Being Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer According to the plot of the book: Teresa likes of Tomas Tomas loves Teresa but has a lover Sabina (and not only it), he loves Franz Reader envelops many questions as you read. Why Teresa, knowing about infidelity Tomas continues to love him? Why not stop to change Tomas Teresa, though he loves her and knows that hurting her own infidelities? Why prosperous Franz throws for Sabinas wife and daughter, and never ceases to love Sabina when she throws it? Why anyone Sabina does not love all his life running from everyone? For that Karenin so painfully dying? And so on For some questions there is an answer, and some still remain in the thoughts Kundera writes: The heroes of my novel my own ability, which was not given to be fulfilled.. Thats why I love them all equally, and they are all equally appalled me; each of them to overstep the bounds, I just walked around myself. The author reserves his characters freedom of choice, and every reader something of their own. For me, betrayal painful as it is for Teresa. Id probably could not love in spite of, as she does. But there exists and the one for whom the severity of treason and easy life for such a person does not become less beautiful The whole world -. Trap. Each person is perfect and too weak to fight with their weaknesses I am under the impression, thoughts fly Read, because it is something to think of it, there is something to bet there and what to dream! The Unbearable Lightness of Being Review Essay Example The Unbearable Lightness of Being Review Paper Essay on The Unbearable Lightness of Being Unbearable Lightness of Being a fine example of modern intellectual novel, the book is a profound and worthy of all praise. However, its hard to give an unambiguous conclusion about it and about the impression she made on me. So it is necessary to subject it to criticism (which I do not really know how). On the basis of the artistic part of the book is made up of philosophical and psychological essay in which Kundera speaks primarily about the man with his inner feelings and aspirations, his feelings and relationships with . society and other people First of all, after reading a book striking a fact: despite the fact that many insist on calling the Unbearable lightness of being, a book about love, and the concept is it is one of the main , love as such is not there. None of the characters are not like anyone: no wives, husbands and lovers, neither of their parents and children, and, of course, in any case themselves. All the heroes of the natural, sensual and healthy love is replaced by the sado-masochistic attachments, the desire to suppress their complexes, it attempts to self-realization at the expense of a loved one. In light of this fact, it becomes clear why after reading a book inside remains a painful, depressing and sometimes frightening feeling. We will write a custom essay sample on The Unbearable Lightness of Being Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Unbearable Lightness of Being Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Unbearable Lightness of Being Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The author took the path of Dr. Frankenstein and molded his characters (giving them, in his own words, their personal features, if not open) from own ideas about man, his inner motives and ways of thinking and interacting with the world. Thus Kundera gave himself the freedom to own thinking, your own set up almost living proof for their own philosophical theses. Analyzing the psychological state of his characters Kundera talks about their childhood and their parents, sends them dreams (in my opinion, is not always similar to the real), it comes up with the problems and circumstances as comfortable for him. Thus, the author of everything converges, except that a living person is much more versatile and not so definitely dependent on any specific factors. It may seem that the author knows almost everything about the man and his interior the world, but this is true only in relation to his characters, since he created them. If you look closely, it becomes clear that all the characters are flawed, not adapted to life in society, are suffering from internal problems and conflicts ravaging them, and as a person is not so deep as it might seem. Kundera chose a dangerous way: while reading a book is usually very dorisovyvaet hero image in his mind, based on the description in the book, the author make out their offspring by cog, dismembered them on complex problems, passions, fears and desires and nothing left. It is for this reason that the closer the book to an end (and the deeper they are analyzed), the more the characters lose their humanity, liveliness. Ironically, comes to mind comparisons with Junkie Burroughs, so It is very heavy on the atmosphere of the book, where almost all the characters do not look at people as we used to see them. However, all the characters in Burroughs asocial, cut off from society and do not want to merge with him, while Kundera describes the everyone: a doctor, a window washer, waitress, photographer, artist, professor and others. And this is even worse, because if everyone around us may be such that these can be and we are. Its scary, especially for those who will believe in the reality of the characters of the book, for those who have already had (albeit fleeting) experience disappointment in human nature, its purity. Unprepared reader and does not have a more or less clear ideas about the inner world of the people around him, this novel may enter into the alarm state and to sow seeds of doubt. (I think I will do some of his principles and dare to give you advice: do not unconditionally trust the au thor in his observations, because its still fiction.) Here lies the danger, but there is no doubt lies and strengths of the book: it makes us look for themselves, their own actions and desires is critical. Just wanted to point out the ending of the novel, it seemed to me not too convincing. Kundera sees a fairly long period of life of his characters, watching their old age. Some sacrificed in advance, making it possible to complete the book at any time. One gets the feeling that the characters do not remain unparsed something to say about them in the long run is nothing more, so it is logical to finish the book. The history of human disease ends or its recovery or death. This book does not recover one, is also not very clear whether it is prepared to the author to put the heroes of any diagnosis. Its hard to say with certainty how he Kundera sees his characters, and whether he was able to fully express his creative ideas. And if we talk about the vision of man and his nature, looming in this book, then with him, I can not agree, and for this I have a lot of bases. Apparently, because of that I could not enjoy reading this novel and I can not say that he loved me unconditionally. But, of course, to deny the reason why this book in its unquestionable cultural significance and call into question its artistic [demon] value would be at least silly.
Sunday, November 24, 2019
Free Essays on Business Planning
Business planning plays a very important role in todayââ¬â¢s society, and in determining the degree of success realised by a new or small business. A business plan is a written document that articulates a business concept, market potential, opportunities, growth strategies, financial requirements and management for a venture. The business plan is an essential tool for the entrepreneur and all other managers and businesses as it serves as a tool to both the internal management needs of the private entity and the informational needs of external entities that are critical to a ventures success. The business plan has been defined as being: ââ¬Å"the culmination of a lengthy, arduous, creative and iterative process that can transform the caterpillar of a raw idea into the magnificent butterfly of an opportunityâ⬠(1) (Jeffry A Timmons) The purpose of the business plan is to clearly define the business/company in as much detail as possible and how the business/company will operate in the current market, so as financiers will be able to see the business opportunity and how much financing it requires. More specifically the business plan can be viewed or seen as a guiding analysis or document because it establishes the ventures business objectives, goals, strategies and approaches to achieving these objectives and goals. In fundamental nature it analyses the three key questions a company should know the answers to prior to writing their business plan. These are: Where are we now? Where do we intend to go? And, how do we get there? Essentially a business plan is thought to distil your ideas, rank your priorities and clarify your objectives. The business plan is normally comprised of four main sections each with several sub-sections, which aims to act as the ultimate guide to the entrepreneur/manager. The four main areasââ¬â¢ can come under these headings: introductory elements business section financi... Free Essays on Business Planning Free Essays on Business Planning Business planning plays a very important role in todayââ¬â¢s society, and in determining the degree of success realised by a new or small business. A business plan is a written document that articulates a business concept, market potential, opportunities, growth strategies, financial requirements and management for a venture. The business plan is an essential tool for the entrepreneur and all other managers and businesses as it serves as a tool to both the internal management needs of the private entity and the informational needs of external entities that are critical to a ventures success. The business plan has been defined as being: ââ¬Å"the culmination of a lengthy, arduous, creative and iterative process that can transform the caterpillar of a raw idea into the magnificent butterfly of an opportunityâ⬠(1) (Jeffry A Timmons) The purpose of the business plan is to clearly define the business/company in as much detail as possible and how the business/company will operate in the current market, so as financiers will be able to see the business opportunity and how much financing it requires. More specifically the business plan can be viewed or seen as a guiding analysis or document because it establishes the ventures business objectives, goals, strategies and approaches to achieving these objectives and goals. In fundamental nature it analyses the three key questions a company should know the answers to prior to writing their business plan. These are: Where are we now? Where do we intend to go? And, how do we get there? Essentially a business plan is thought to distil your ideas, rank your priorities and clarify your objectives. The business plan is normally comprised of four main sections each with several sub-sections, which aims to act as the ultimate guide to the entrepreneur/manager. The four main areasââ¬â¢ can come under these headings: introductory elements business section financi...
Thursday, November 21, 2019
Nicolas Roegs Bad Timing Movie Review Example | Topics and Well Written Essays - 4000 words
Nicolas Roegs Bad Timing - Movie Review Example It's a completely different discipline, it exists on its own. I would say that the beauty of it is it's not the theater, it's not done over again. It's done in bits and pieces. Things are happening which you can't get again." When the French poet, theorist-filmmaker, Jean Epstein, first delivered his concept of Photogenie to Parisian salons and academic circles at the Sorbonne in 1923 and 1924, film as an art form was in its infancy. The whole idea of film as a medium worthy of serious scholarship, along with the evolution of the auteur theory, was still decades off. Yet, the seeds were planted and if it wasn't for his early, groundbreaking works, (or in Walter Benjamin's case, "shocking" words), we wouldn't have the concept of "independent film" or cinema as an art form onto itself, something we often take for granted today. The films of director Nicolas Roeg, taken as a whole, have been read as experimental, voyeuristic, brilliant and bombastic. Roeg started out working in the British film industry in London and developed his craft working as a camera assistant. He ended up heading second units on two films for director David Lean, the epic masterpieces, Lawrence of Arabia and Doctor Zhivago. Roeg then went on to win high acclaim in his own right as the cinematographer of the classic films; Fahrenheit 451, Far From the Madding Crowd and Petulia, for the influential directors; Francois Truffaut, John Schlesinger, and Richard Lester. When Roeg decided it was time to direct his own films, he proceeded with an instinctual knowledge of what he wanted. It is with this sensibility, a way of pursuing his craft by what appeals to the senses, that he approached the film Bad Timing : A Sensual Obsession, a work that many have argued is one of his best, along side the classic Don't Look Now. I will pursue, in this paper, how Epstein's concept of photogenie and Walter Benjamin's idea of the "optical unconscious", from his essay, "The Work of Art in the Age of Technological Reproducibility"2, are seminal to the work of Roeg in the film Bad Timing; in his use of the camera, his approach to the actors (especially in relationship in their use of props), his development of the story in his editing choices and in the final "re-structuring" of the film. Jean Epstein defined his concept of "photogenie", first coined by Lois Delluc as "the art of cinema", as "any aspect of things, beings or souls whose moral character is enhanced by filmic reproduction". He goes on to say: "The mind travels in time, just as it does in space. But whereas in space we imagine three directions at right angles to each other, in time we conceive only one: the past-future vector. We can conceive a space-time system in which the past-future direction also passes through the point of intersection of the three acknowledged spatial directions, at the precise moment when it is between past and future: the present, a point in time, an instant without duration, as
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