Comparing Tough Times :: essays research papers

Comparing Tough Times   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Authors have done many essays on learning and teaching. In two particular essays, the authors focus more on reading and learning to speak good, which is also associated with reading. The narrators in Frederick Douglas’s essay â€Å"Learning to Read and Write† and Maxine Hong Kingston’s â€Å"Learning to Speak Like and American Girl† not only tell the reader about their conflict of relationship between society’s dominant culture and their own sense of identity, but educate the reader and explain the choices the characters make which determine the direction of their lives.   Ã‚  Ã‚  Ã‚  Ã‚  In â€Å"Learning to Read and Write† the speaker tells about his life as a young slave boy. He is â€Å"†¦twelve years old, and [is thought of by others as] being a slave for life†¦Ã¢â‚¬  (1003) His desire and yearning to read and write is not allowed as a slave. He meets a few young white boys who are willing to teach him how to read and write if he will bring them bread. â€Å"As many of these I could, I converted into teachers.†(1003) Kingston’s essay â€Å"Learning to Speak Like and American Girl† is similar to â€Å"Learning to Read and Write† because of the time period and the controversy. During this time, which is set during World War II, Chinese girls were just begining to be sent to American schools and taught how to speak and read English. The students in the class and the teacher would give these students a hard time because they were not loud or fluent enough. â€Å"When I went to kindergarten and had to speak English for the first time, I became silent.†(1007) these two stories are similar in society because they are both challenged with the dominant culture. The authors express their own sense of identity by telling the readers their ethnic background and their significance in the story. The speaker in the â€Å"Learning to Read and Write† shows his identity as a young slave wanting to read and write. The speaker in â€Å"Learning to Speak Like and American Girl† is a young Chinese girl learning to speak and read English fluently. Both authors have similar conflicts yet they represent a different era in history.   Ã‚  Ã‚  Ã‚  Ã‚  In these essays, the authors are telling a story about the characters life. The stories are directed towards the audience to express the kind of pain and suffering the characters went through to learn and apply what they had been yearning for.

Justice Served?

In Sherman Alexie’s poem, â€Å"Capital Punishment†, a part that was very interesting, yet confusing was when the narrator was being sympathetic. The narrator was very considerate of the prisoners. In the poem, Alexie makes the narrator be a cook at a jail that had the death row. Perhaps Alexie made the narrator be a cook instead of someone else like a guard or a warden because the cook would not represent the law; the cook just works for the jail. Readers of the poem, â€Å"Capital Punishment†, might at irst be puzzled by the sympathy of the cook towards the minorities that get the death sentence, but a close reading of the poem helps us see that the cook is against capital punishment.Throughout the poem the narrator shows us the controversial commentary about how the cook is for capital punishment. When the cook mentions, â€Å"Those Indians are always gambling†, it makes it seem like it is an everyday thing. (14). Then the cook states, â€Å"What did t hey expect? All of the stories should have been simple. † (96 ­97). he/she is implying that it is not important that a person just died.It is a normal thing for people to died, so we should not care. A reader of this poem might assume that cook is just doing his job, but in reality, he/she does care for what they are serving to the Indian man. In the poem there are sections where the cook says, â€Å"(I am not a witness)† (5,22,41,64,79) though it is clear the cook is because he/she is the one telling the poem. The narrator periodically repeats that staza five times. The first time it is mention is after the cook mentions that he/she is to prepare the last meal for the a prisoner that is g

Deception Point Page 59

In about five minutes the President would introduce Ekstrom and his NASA staff. Then, in a dramatic satellite linkup from the top of the world, NASA would join the President in sharing this news with the world. After a brief account of how the discovery was made, what it meant for space science, and some mutual backpatting, NASA and the President would hand duty off to celebrity scientist Michael Tolland, whose documentary would roll for just under fifteen minutes. Afterward, with credibility and enthusiasm at its peak, Ekstrom and the President would say their good-nights, promising more information to come in the days ahead via endless NASA press conferences. As Ekstrom sat and waited for his cue, he felt a cavernous shame settling inside him. He'd known he would feel it. He'd been expecting it. He'd told lies†¦ endorsed untruths. Somehow, though, the lies seemed inconsequential now. Ekstrom had a bigger weight on his mind. In the chaos of the ABC production room, Gabrielle Ashe stood shoulder to shoulder with dozens of strangers, all necks craned toward the bank of television monitors suspended from the ceiling. A hush fell as the moment arrived. Gabrielle closed her eyes, praying that when she opened them she would not be looking at images of her own naked body. The air inside Senator Sexton's den was alive with excitement. All of his visitors were standing now, their eyes glued to the large-screen television. Zach Herney stood before the world, and incredibly, his greeting had been awkward. He seemed momentarily uncertain. He looks shaky, Sexton thought. He never looks shaky. â€Å"Look at him,† somebody whispered. â€Å"It has to be bad news.† The space station? Sexton wondered. Herney looked directly into the camera and took a deep breath. â€Å"My friends, I have puzzled for many days now over how best to make this announcement†¦ â€Å" Three easy words, Senator Sexton willed him. We blew it. Herney spoke for a moment about how unfortunate it was that NASA had become such an issue in this election and how, that being the case, he felt he needed to preface the timing of his impending statement with an apology. â€Å"I would have preferred any other moment in history to make this announcement,† he said. â€Å"The political charge in the air tends to make doubters out of dreamers, and yet as your President, I have no choice but to share with you what I have recently learned.† He smiled. â€Å"It seems the magic of the cosmos is something which does not work on any human schedule†¦ not even that of a president.† Everyone in Sexton's den seemed to recoil in unison. What? â€Å"Two weeks ago,† Herney said, â€Å"NASA's new Polar Orbiting Density Scanner passed over the Milne Ice Shelf on Ellesmere Island, a remote landmass located above the Eightieth Parallel in the high Arctic Ocean.† Sexton and the others exchanged confused looks. â€Å"This NASA satellite,† Herney continued, â€Å"detected a large, high-density rock buried two hundred feet under the ice.† Herney smiled now for the first time, finding his stride. â€Å"On receiving the data, NASA immediately suspected PODS had found a meteorite.† â€Å"A meteorite?† Sexton sputtered, standing. â€Å"This is news?† â€Å"NASA sent a team up to the ice shelf to take core samples. It was then that NASA made†¦ † He paused. â€Å"Frankly, they made the scientific discovery of the century.† Sexton took an incredulous step toward the television. No†¦. His guests shifted uneasily. â€Å"Ladies and gentlemen,† Herney announced, â€Å"several hours ago, NASA pulled from the Arctic ice an eight-ton meteorite, which contains†¦ † The President paused again, giving the whole world time to lean forward. â€Å"A meteorite which contains fossils of a life-form. Dozens of them. Unequivocal proof of extraterrestrial life.† On cue, a brilliant image illuminated on the screen behind the President-a perfectly delineated fossil of an enormous buglike creature embedded in a charred rock. In Sexton's den, six entrepreneurs jumped up in wide-eyed horror. Sexton stood frozen in place. â€Å"My friends,† the President said, â€Å"the fossil behind me is 190 million years old. It was discovered in a fragment of a meteorite called the Jungersol Fall which hit the Arctic Ocean almost three centuries ago. NASA's exciting new PODS satellite discovered this meteorite fragment buried in an ice shelf. NASA and this administration have taken enormous care over the past two weeks to confirm every aspect of this momentous discovery before making it public. In the next half hour you will be hearing from numerous NASA and civilian scientists, as well as viewing a short documentary prepared by a familiar face whom I'm sure you all will recognize. Before I go any further, though, I absolutely must welcome, live via satellite from above the Arctic Circle, the man whose leadership, vision, and hard work is solely responsible for this historic moment. It is with great honor that I present NASA administrator Lawrence Ekstrom.† Herney turned to the screen on perfect cue. The image of the meteorite dramatically dissolved into a regal-looking panel of NASA scientists seated at a long table, flanked by the dominant frame of Lawrence Ekstrom. â€Å"Thank you, Mr. President.† Ekstrom's air was stern and proud as he stood up and looked directly into the camera. â€Å"It gives me great pride to share with all of you, this-NASA's finest hour.† Ekstrom spoke passionately about NASA and the discovery. With a fanfare of patriotism and triumph, he segued flawlessly to a documentary hosted by civilian science-celebrity Michael Tolland. As he watched, Senator Sexton fell to his knees in front of the television, his fingers clutching at his silver mane. No! God, no! 69 Marjorie Tench was livid as she broke away from the jovial chaos outside the Briefing Room and marched back to her private corner in the West Wing. She was in no mood for celebration. The phone call from Rachel Sexton had been most unexpected. Most disappointing. Tench slammed her office door, stalked to her desk, and dialed the White House operator. â€Å"William Pickering. NRO.† Tench lit a cigarette and paced the room as she waited for the operator to track down Pickering. Normally, he might have gone home for the night, but with the White House's big windup into tonight's press conference, Tench guessed Pickering had been in his office all evening, glued to his television screen, wondering what could possibly be going on in the world about which the NRO director did not have prior knowledge. Tench cursed herself for not trusting her instincts when the President said he wanted to send Rachel Sexton to Milne. Tench had been wary, feeling it was an unnecessary risk. But the President had been convincing, persuading Tench that the White House staff had grown cynical over the past weeks and would be suspect of the NASA discovery if the news came from in-house. As Herney had promised, Rachel Sexton's endorsement had squelched suspicions, prevented any skeptical in-house debate, and forced the White House staff to move forward with a unified front. Invaluable, Tench had to admit. And yet now Rachel Sexton had changed her tune. The bitch called me on an unsecured line. Rachel Sexton was obviously intent on destroying the credibility of this discovery, and Tench's only solace was knowing the President had captured Rachel's earlier briefing on videotape. Thank God. At least Herney had thought to obtain that small insurance. Tench was starting to fear they were going to need it. At the moment, however, Tench was trying to stem the bleeding in other ways. Rachel Sexton was a smart woman, and if she truly intended to go head-to-head with the White House and NASA, she would need to recruit some powerful allies. Her first logical choice would be William Pickering. Tench already knew how Pickering felt about NASA. She needed to get to Pickering before Rachel did.

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

Paragliding: Gliding and Foot-launched Glider Aircraft

Paragliding Paragliding is the recreational and competitive adventure sport of flying paragliders: lightweight, free-flying, foot-launched glider aircraft. The pilot sits in a harness suspended below a hollow fabric wing whose shape is formed by its suspension lines, the pressure of air entering in the front of the wing and the forces of the air flowing over the outside. Despite not using an engine, paraglider flights can last many hours and cover many hundreds of kilometres, though flights of 1-2 hours and covering some tens of kilometres are more the norm. By skilful exploitation of sources of lift the pilot may gain height, often climbing to a few thousand metres over the surrounding countryside. Paragliders are unique among soaring aircraft in being easily portable. The complete equipment packs into a rucksack and can be carried easily on the pilot's back[2], in a car, or on public transport. In comparison with other air sports this substantially simplifies travel to a suitable take off spot, the selection of a landing place and return travel. Paragliding is related to the following activities: Hang gliding is a close cousin, and hang glider and paraglider launches are often found in proximity. [3] Despite the considerable difference in equipment the two activities offer similar pleasures and some pilots are involved in both sports. †¢ Powered paragliding is the flying of paragliders with a small engine attached. †¢ Speed riding or speed flying is the separate sport of flying paragliders of reduced size. These wings have in creased speed, though they are not normally capable of soaring flight. The sport involves taking off on skis or on foot and swooping rapidly down in close proximity to the slope, even periodically touching it if skis are used. †¢ Paragliding can be of local importance as a commercial activity. [4][5] Paid accompanied tandem flights are available in many mountainous regions, both in the winter and in the summer. In addition there are many schools offering courses,[6] and guides who lead groups of more experienced pilots exploring an area. Finally there are the manufacturers and the associated repair and after sales services.

Hungary`s agricultural industry in the 20th century, Impact of the Essay

Hungary`s agricultural industry in the 20th century, Impact of the Social System - Essay Example This paper presents the historical overview of the agricultural industry in Hungary, more specifically the industry in wool and sheep livestock, before and after the Second World War. The economic history of Hungary in the respect of the wool industry development, is indicating of the ineffectiveness of the central-planned economic system Prior to World War II Hungary was producing some 6,000 metric tons of wool for textile processing and export; post World War II that production dropped to 2,000 metric tons, but jumped back up to 4,000 metric tons in 1951. Post World War II Hungary’s economic directions were dictated by state planners. Poultry and eggs became export products during the late 1930s. Herds of sheep and other livestock decreased and a reduction in the farmland devoted to fodder was observed. Hungary had rich farmlands, while the Soviet Central Asian countries had a more harsh environment, suitable to raising sheep for wool and wool exports. Recent developments as cited by the OECD indicate that there are new markets opening for the textile industry, and, like any other nation, Hungary has an opportunity to avail itself of that opportunity, and return to a pre World War II economic way of life that served it well. The model for income food consumption relationship values by Rask and Rask is analyzed. The impact of economic development on consumption of food products depends heavily on the level of per capita income, as demonstrated by the Engel Curve. In order for Hungary to sustain a viable wool production industry, it would have, using the model, calculate the animal product CEs of feeds consumed by those animals in correlation to the production of consumable livestock yield.

Critique of Aristotle's Politics Essay Example | Topics and Well Written Essays - 1250 words - 1

Critique of Aristotle's Politics - Essay Example In each of these types of governance, he gives the sound and the bad. According to Aristotle, the philosopher king is the ideal governance. In this form, the kings’ interest is in the welfare of his people (Tacitus & Benario 18). The highest form of governance is the monarchy. It is hereditary in nature, and people can associate freely with the royal family. In a monarchy, the interests of the nation take priority above all other matters. When the respectable leadership of a monarchy becomes rogue, Aristotle terms it as tyranny. When leadership becomes self seeking the citizens of this state, suffers thus; cannot achieve happiness (Chuska 277). Aristotle considers aristocracy of philosophers to be the second best leadership. When this form of leadership gets crooked, it becomes oligarchy. Further, he views democracy as the worst form of leadership. In his opinion, the third best form of leadership is one whose polity would combine all the noble forms of leadership. According to Aristotle, a polity is a constitution. Aristotle is of the opinion that, for a polity to be viable, it has to consider the stability and security of its people. The aristocracy as Aristotle puts it is the rule of several. When a virtuous rule of law prevails the society enjoys solidity. In this rule, the needs of the wealthy get priority while the rest of the population gets neglected. This brings about class division, and discrimination on the basis of riches. The elite in the society protect and guard their status making it difficult to join the elite group from low class people. According to Aristotle, who was advocating for fairness, elitism in the society is wrong (Chuska 278). Polity is the rule of the majority. This is what Aristotle refers to as the rule of many. In the better form, it concerns with the needy. The leaders take office through an election. It is the citizens of the state who decide the person