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 Frank’s experience in hiding with her family during Nazi Germany. Anne Frank’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 â€Å"I want to go on living after my death. And therefore I am grateful to God for giving me this gift†¦Of expressing all that is in me1†. 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. Anne’s diary was found by accident by Miep Gies who had helped in hiding the Frank family. He gave the diary to Anne’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 Anne’s diary is the first hand account of real life as a Jew living in hiding. Anne’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: â€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, I’m not so keen that stranger should use my things, but one must be prepared to make some sacrifices2†. 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 wasn’t any teenager which makes the reference to â€Å"sacrifice† all the more moving as Anne’s essential liberties have been sacrificed. In contrast to the normality of the above entry, Anne’s sadness and awareness of her situation continues to inform the diary entries, when she states that â€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! 3† 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 â€Å"I feel the suffering of millions†. 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 doesn’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 â€Å"I feel that I am a woman, a woman who has both moral energy and courage4†. To this end, even though the story recounts events in Anne’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 Anne’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, Anne’s last diary entry is almost prophetic and highlights her continued ambition and indomitable spirit as she writes that â€Å"I twist my hear round again†¦ and keep on trying to find a way of becoming what I would like to be, and what I could be, if†¦ there weren’t any other people living in the world†. Therefore, whilst the ending is difficult to stomach, arguably, the fact that Anne’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.

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   |  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   |  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: INTRODUCTION†¦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 CONTEXT†¦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 EMANCIPATOR†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦......†¦.6 RADICAL REPUBLICANS: SWIFT EMANCIPATORS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 CONCLUSION†¦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 CITED†¦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‚¬ ¦.. 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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

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].