Analysis Of Hawthorne s The Man s Fall - 1438 Words

Hawthorne has a unique perspective while also focusing on the religious, historical, and psychological perspectives of his time. The information from various experts to prove the Puritanical, Calvinistic, and ancient beliefs that form the basis of Hawthorne’s work (Hawthorne 392). Besides, the researcher notes that Hawthorne’s life is authentic although fictional. There is a psychological aspect of the story in that the man’s fall is unavoidable. The narration contains metaphoric and literal journey of the newlywed male character. However, he is making the treacherous journey with the devil himself therefore creating a spiritual crisis. Goodman Brown’s decision is ambiguous to his audience because it is a revelation of his new life and†¦show more content†¦Throughout the story, Goodman Brown is exploring human’s instinctive commitment of sin and thus, makes his downfall inevitable. Critics argue that the people should not read the 17th Cent ury psychologically hurting Calvinistic persuasion as a faith rejection but as a warning from God to his people on moral hazards and its dynamics. Using the setting, Hawthorne introduces his audience to a symbolic interference. He successfully recreates the Salem witch trials that the Puritans remember the most. There are multiple references and evidence of this time in the historical allusions across the country. He describes Goodman Brown as a descendant of King Philip’s War, this is setting the tone for the Salem witch trial. The war took place between the year 1675 and 1678, but the man’s son would have married by 1692. However, the author sets the story a few years before the 1690s. Hawthorne employs historical information in explaining Salem’s madness as well as highlighting the challenges that the community faces. A time such as this is critical since it highlights the Salem’s Village and the peak of strict moral code and religious oppression. The turn of events accelerated the spiraling allegations about witchcraft on innocent residents. Nobody questioned the belief in witchcraft during this era because all people accepted that wicked people must perform sorcery for particular unexplainable events toShow MoreRelatedThe Scarlet Letter By Nathaniel Hawthorne1184 Words   |  5 PagesScarlet Letter Cue Card Title: The Scarlet Letter by Nathaniel Hawthorne Date the Book was Published: 1850 Plot: A young woman named Hester Prynne is found of adultery. She had an illegitimate child and now has to wear the letter A on her chest to represent adulterer. She has been sentences to three hours of scolded punishment and a lifetime of being branded. Reverend Wilson and reverend Dimmesdale question Hester about the child s father. She refuses to give up the name. Her old husband RogerRead MoreSymbolism, Use Of Color, And Themes Of Nathaniel Hawthorne s The Scarlet Letter1657 Words   |  7 PagesAmerican Literature for Nathaniel Hawthorne s skillful use of symbolism and allegory. The novel is also said to be the greatest accomplishment of American short story and is viewed as the first American psychological novel, which makes Hawthorne win an incomparable position in American Literature. Hawthorne’s â€Å"unique gift† for using this kind of skills taps into the roots of man s moral nature and gives vivid explanation of the implications in his works (Lei). Hawthorne is outstanding for his skillfulRead MoreComparing Young Goodman Brown And Child By Tiger1597 Words   |  7 Pages Comparison of â€Å"Young Goodman Brown† and â€Å"Child by Tiger† ENGL 102: Literature and Composition FALL C 2017 Jennifer Person L29216090 MLA Thesis: â€Å"Young Goodman Brown† by Nathaniel Hawthorne and â€Å"The Child by Tiger† by Thomas Wolfe are two short stories written to portray people struggle with society. Although the two stories were set in two different cultures and time periods they are similar in their religion and faith. In these two stories their belief systems are challengedRead MoreThe Moral Complexity Of Nathaniel Hawthorne s Young Goodman Brown1681 Words   |  7 PagesThe Moral Complexity Nathaniel Hawthorne’s â€Å"Young Goodman Brown† is about a Christian man, the title character who walks through a dark and dreary forest, witnessing some people in his community he thought were godly walking deeper into the â€Å"path of evil.† He has to make a decision whether to keep walking towards the satanic meeting or go back home. The characters Hawthorne chooses have some relation to either the trials or the Christian way of life. Back in the middle 1900s, the society relied heavilyRead MoreMan Can Not Live Without God1186 Words   |  5 PagesJ. Michael Carpenter AP English Duhram 8/7/16 Man Cannot Live Without God The question â€Å"Can man live without God?† is interesting because most people would argue that it depends on worldview. However through a careful analysis of The Scarlet Letter and Ravi Zacharias’ book Can Man Live Without God a definitive answer can be concluded. The depiction of God’s role in The Scarlet Letter, the antitheistic worldview described in Can Man Live Without God, and a look into how God affects life todayRead MoreIdentity vs Society1047 Words   |  5 Pagesappeal to us in the world, we create images of how we want to see ourselves. We try to make ourselves seen in the world so our images can be reflected back to us through the desire of others. Individuals will struggle to find their true identity if they fall under the pressure of society or certain religious beliefs. Although we have the complete power over our identities and personalities, if allowed, society or the church can mend each and every individual to be the same. Each indivi dual has the choiceRead MoreReis, Elizabeth.Damned Women: Sinners And Witches In Puritan1363 Words   |  6 PagesReis, Elizabeth. Damned Women: Sinners and Witches in Puritan New England. Ithaca and London: Cornell University Press, 1997. Thesis: Reis argues that through reading about the colonial Puritan s conception of sin and Satan, readers will expand their cultural and historical understanding of how people act on their religious belief...and how those religiously informed actions both reflect and prescribe their own particular gender arrangements, often to the detriment of women (10). In short, womenRead MoreThe Scarlet Letter By Nathaniel Hawthorne1359 Words   |  6 PagesIn Nathaniel Hawthorne s book The Scarlet Letter he exhibits how committing sin can entirely consume a person through the three characters Chillingworth, Dimmesdale, and Hester and how they change from the sin. In the beginning Chillingworth is painted as a man â€Å"well stricken in years, a pale, [and] thin† (6) man that slithers into the market place. After finding out that his wife, Prynne, has committed adultery he blames himself by saying he â€Å"betrayed [Hester’s] budding youth into false and unnaturalRead MoreNathaniel Hawthorne s Young Goodman Brown1975 Words   |  8 PagesNathaniel Hawthorne, is the author of the short story â€Å"Young Goodman Brown,† that was written in 1835 (Baym 370). Hawthorne was born in Salem Massachusetts on July 4th, 1804. Hawthorne’s ancestors were of the Puritan descent, and among the first settlers of Massachusetts (Baym 370). During his teen years, Hawthorne was reading stories by British novelists Henry Fielding, Tobias Smollet, and Sir Walter Scott. When he was sixteen he wrote his sister of wanting to become an author and relying of supportRead More An Analysis of Hawthorne’s My Kinsman, Major Molineux Essay 3946 Words   |  16 PagesAn Analysis of Hawthorne’s My Kinsman, Major Molineux In the early nineteenth century, America was undergoing profound changes in the political, economic, and social realms. The rise of international commerce and the development of industrialization displaced previous Republican ideologies that valued the community (Matthews 5). Instead, the market became the principal societal system. Significantly, the major agent driving this system was the individual. Thus, a new philosophy of liberal

Top Eric Clapton Songs of the 80s

The Maternal Depression During Pregnancy Essay - 1120 Words

MATERNAL DEPRESSION DURING PREGNANCY Sasha Safi 20122595 Notre Dame University PSL 310 Dr. Lara El Khatib January, 7, 2016 MATERNAL DEPRESSION DURING PREGNANCY When pregnant especially for the first time many women inform themselves on things they can do that are beneficial for the growth and development of their baby and things they should avoid or not do since it can be dangerous for their baby such as smoking, drinking alcohol, and especially being under stress during the first months. As we all know, being pregnant has a high percentage for a women to develop depression and anxiety, this may be due to some hormonal changes that every pregnant women suffers. It’s important to note that only a psychologist or a psychiatrist can diagnose if a pregnant women is suffering from depression due to certain criteria such as when the depressing feeling last more than two weeks, make it hard for the women to accomplish her activities during a normal day, and many other symptoms that affect directly the daily life of a pregnant women. However, most women are warned that being stressed can have serious consequences for the growth and dev elopment of their unborn children. To begin, Depression has been recognized as a disease that affects fetal health. Depressed mothers are more likely to have children with adjustment problems such as mood disorders. They tend to be more difficult, do not haveShow MoreRelatedThe Role Of Literature Of Maternal Depression During Prenatal Stages1110 Words   |  5 Pages Evaluating the Relationship of Literature of Maternal Depression during Prenatal Stages. Depression can occur at any time. We often hear talk of postpartum depression or the baby blues, which occurs shortly after the birth of a baby. Though we rarely discuss depression that occurs during pregnancy or prenatal depression. There are estimates that as many as 70% of women will experience symptoms of depression during pregnancy, making it a widespread concern. However, these depressive symptoms areRead MoreMaternal Health And The Pregnancy Essay1215 Words   |  5 PagesMaternal health defined by the world health organization as the health of women during pregnancy, childbirth and the postpartum period. However, this paper examines maternal past experience and utilization of health care during the pregnancy. The primary goal is to assess the role of socio-demographic factors particularly age and race/ ethnicity, and the role of pregnancy intention to the prenatal care utilization and ultimately the correlation of these factors in the birth outcome and the maternalRead MoreD eveloping Countries Are Plagued By Poor Maternal, Infant And Child Health Essay1240 Words   |  5 PagesDeveloping countries are plagued by issues of poor maternal, infant and child health (WHO 2011). Approximately 358000 women die during pregnancy and 7.6 million children under five years of age die annually, worldwide (WHO 2011). Adequate maternal health and nutrition are imperative for child survival (WHO 2011). Maternal, perinatal and under-five mortality is still considerably high in South Africa [Department of Health (DOH) 2012]. This is despite efforts to achieve the Millennium DevelopmentRead MoreDeveloping Countries Are Plagued By Issues Of Poor Maternal, Infant And Child Health Essay1268 Words   |  6 PagesINTRODUCTION, THE PROBLEM AND ITS SETTING 1.1 Relevance of study Developing countries are plagued by issues of poor maternal, infant and child health (WHO 2011). Approximately 358000 women die during pregnancy and 7.6 million children under five years of age die annually, worldwide (WHO 2011). Adequate maternal health and nutrition are imperative for child survival (WHO 2011). Maternal, perinatal and under-five mortality is still considerably high in South Africa [Department of Health (DOH) 2012]Read MoreFactors That Affect Maternal Mental Health Essay1094 Words   |  5 Pagesaspect of maternal mental health. Among those mentionable factors social factor is a significant aspect. On the basis of the collected data it has been observed that, women disadvantaged social background is prone and exposed to maternal mental illness. The reason being the fact that, the social background acts as a, constrain on their part in terms of awareness and availing required care services and assistance in such condition. As result of this the symptoms associa ted with maternal mental illnessRead MoreMaternal Depression And Its Effects On Many Individuals1384 Words   |  6 Pages Introduction Maternal depression can have effects on many individuals. It is a disorder that can have ramifications on women, men, children, and families. Maternal depression is not a disorder that just happens postnatal , this diagnosis can occur in the prenatal stages. It s estimated that 1 in 10 pregnant women and 13 percent of new mothers experience depression. Maternal depression is a mood disorder that begins before or immediately after childbirth. It affects a mother or fathers abilityRead MorePregnant Anxiety And Depression Screening Essay776 Words   |  4 PagesPregnant Anxiety and Depression Screening in to Routine Prenatal Care in China Target audience: Division of women’s health, Department of Maternal and Child Health, National Health and Family Planning Commission of the People’s Republic of China In China, although several great progresses were made to improve maternal health and decrease infant fatality, there is still insufficient concentration on maternal mental health, especially women during pregnancy. Prenatal Stress, depression, and anxiety areRead MoreThe Trauma That Young Girls Experience When Faced With An Unplanned Pregnancy Essay1476 Words   |  6 Pagesexperience when faced with an unplanned pregnancy. Not only does pregnancy physically take a toll on a woman’s body, but also being pregnant under the age of 19 with a shaken view of the future can significantly heighten depression, anxiety, and stress for the mother and the baby. This paper aims to highlight the effects of these types of trauma within pregnancy, the most effective forms of treatment, and the influences that these types of trauma would have on the pregnancy itself without the interventionRead MoreDepression And Anxiety786 Words   |  4 PagesSymptoms of depression and anxiety are commo n during pregnancy and greatly effect a women’s health behaviors. The impact of women’s mental health on alcohol use is very significant to examine as prenatal alcohol use, which is common and can have serious negative consequences for the evolving fetus. Elevated symptoms of depression and anxiety can increase risk for binge drinking during pregnancy. Alcohol use during pregnancy may be associated with extremely detrimental effects for the developing fetusRead MorePreventing Harmful Agents From Hurting The Child866 Words   |  4 Pagesorgans are formed. In the third month of pregnancy, the fetus already has a working nervous system, an immature muscular system, and a developing brain. The first trimester is also when many spontaneous abortions occur. Miscarriages are normally caused by hormonal problems (such as high levels of cortisol), lifestyle factors such as smoking and drinking, and severe malnutrition. Cortisol is one a hormone that the body produces while un der stress. Maternal stress plays a large part in the healthy

Accounting Theory and Current Issues Capital market

Question: Discuss about the Accounting Theory and Current Issues for Capital market. Answer: Introduction: In the following solution to the case study of Karrick Gold and Copper Limited, different aspects of accounting are presented as per the International Financial Reporting Standards (IFRS) and International Accounting Standard (IAS). Controversy in regard to the consideration of historical cost or fair value of PP E, non compliance of legitimacy, triple bottom line accounting approach for reliable and relevance of recording and reporting the financial statements. Requirement A: According to IAS 16 plant, property and equipment should be recorded at carrying amount, which is derived after measuring depreciation charges and impairment loss and after recognizing revaluation value (if any). Subsequently, IFRS requires every organization to record their fixed assets at fair value, as it will represent the reliable, true and fair view of financial statements of enterprise (Hall, Hunton and Pierce, 2015). Accounting Boards have taken this decision for the better and updated value of assets as per current market value should be presented in the books of accounts of companies so that the users of financial books can get true and fair value of the company. On the other hand historical cost gives the actual value of acquisition of the assets in the year it was acquired which does not show the current or updated value of assets today. However, it has been a controversy since ancient times that whether the PPE should be valued and reported at historical cost or fair value because some of the countries follow historical cost accounting while some follows fair value method. As a matter of fact, method of fair value accounting is comparatively challenging as it can be followed only if the fair value is reliable estimations are available. Whereas in maximum cases reliable availability for determining fair value estimates are not available unlike historical costs. Therefore historical costs after considering necessary adjustments for expenses like duties, registration fees, maintenance costs, charges for depreciation, revaluation adjustments or any other necessary adjustment is used to report the fixed assets by most of the organizations (Griffin and Wright, 2015). In the given case of Karrick Gold Copper Ltd, a mining organization listed in Australian Stock Exchange has been under operation in mining of gold and copper business in PNG has reported its plant, property and equipment at Net Book Value of $16.5 billion and it also requires one more costing $5.00 billion over the next seven years. As per the above discussions above pertaining to IFRS and IAS standards, KGC Limited should revalue its PPE at fair value only if it is possible for the management to ascertain the reliable estimates. If such reliable data is not available then the management should value its PPE at carrying amount with mandatory disclosures (Aobdia, Lin and Petacchi, 2015) in the following manner: Historical cost of PPE $xxx Add: Duties taxes $xxx Maintenance cost $xxx Repairing cost $xxx Less: Accumulated Depreciation $xxx Less/ add: Impairment $xxx Net Book Value $16.5 billion. Requirement B: Replacement value is a value or cost that an enterprise would require to replace its assets as per its current worth. The method of determining such value of is provided in the IFRS as a measurement by comparing an estimated value of new asset with that of the asset to be disposed off according to current market structure and no depreciation to be charged on replacement value (Salotti and Carvalho, 2015). On the other hand, value in use represents a net present value of future cash flows or any other benefits in monetary term that the asset generates while being into use. Further, International Accounting Standard 36 on impairment of assets requires an entity to carry its Plant property and equipment either equal to or less than its recoverable value, which is measured as higher of (a) or (b): Fair Value less Cost of disposal Value in use. In the given situation of Karrick Gold Copper Ltd. (KGC Ltd), following information is given: Net book value of plant property and equipment is $16.5 billion Replacement value under current seven years of operation is $ 20.5 billion Value in use given is $ 12.5 billion Replacement value if contract renewed for ten years is $ 30.0 billion To determine the true and fair value of plant, property and equipment of KGC Ltd, the principles and regulations of International Financial Reporting Standard and Generally Accepted Accounting Principles are required to be complied with (Nobes, 2015). According to IAS on determining true and fair value of PPE management is required to consider the reliable estimated value of its PPE. Considering the books of accounts of KGC Limited, Net book value of PPE given is less than the replacement value which is because in replacement value depreciation charge is not included whereas value in use which is net present value of cash flows is less than both the net book value and replacement value if the organization operates for seven years (Yao, Percy and Hu, 2015). However, if the contract is renewed for ten years, replacement value of PPE would increase to $ 30.0 billion. Thus as per requirement of IAS and IFRS true and fair value would be the replacement value $ 20.5 billion which is higher than value in use and net book value with smaller amount if the operation of KGC Limited continues to seven years. While if the entity renew its contract for ten years then true and fair value would be net book value $ 16.5 billion as compared to ten years replacement value $ 30 billion because in mere three years rise in value by $9.5 billion ($30.0 billion- $20.5 billion) doesnt seem to be fair according to the present market condition. Requirement C: Given that, KGC Limited operates its business in Star Mountain Range in PNG, which is an isolated place but has a wider variety of exotic plants and animals. The operating license of the entity will get expired in coming eight years for conducting its mining operations. Traditionally, presentation of financial statements under corporate accounting is being followed through triple bottom line approach, which means the accounting for society, environment and finance (Souissi, 2016). This approach has been carried by most of the enterprises including corporate, non- profit organizations or small or medium sized entities as it gives a wider perspective to create greater business values. Considering this structure several merits and risks of KGC limited can be observed as follows: Merits of KGC Limited: Oligopoly competition: As the company is operating a large open cast gold and copper mine since 30 years in a region, which is isolated, number of its competitors in the mining industry is relatively lower (Takkar, 2015). There for the Karrick Gold and Copper Ltd can be referred under the definition of oligopoly industries and therefore sustainability and revenue generation or the organization becomes higher. As there are less number of competitors in the mining industry with regard to the superior quality products, managers of KGC Limited claims that large deposits of good quality and quantity of silver and lead ore will be generated over the next eight years (Turker, 2015). Employment: Since KGC Ltd has its manufacturing and trading unit settled in isolated region of PNG, where limited number of residents is available, the company has become a great source of employment to the laborers and employees (Bhaduri and Selarka, 2016). Citizens have the advantage of less travelling, sound remuneration or wage earnings, family participations etc along with the availability of education centers, healthcare centers. Risks of KGC Limited: Profitability: given that presently, KGC Limited is generating annual revenues of around $ 30 billion Australian Dollars with only seven years of ore reserves. This is a material risk that management need to take care profit element is the main source of business sustainability and growth. As per triple bottom line approach profit is an element of financial accounting, which is a vital element for any organization. In the absence of minimum requirement of reserves it becomes difficult to maintain the operation of the company (Gross, 2015). Therefore KGC Limited requires to focus and increase its revenue generation. Unemployment: Society or people, another vital aspect of an organization require special attention. As discussed above, it is seen that KGC Limited offers great source of employment yet the present data about the participation rate of labour shows only 32 % and unemployment rate out of 32 % shows 45 %. However, the rate 45 % will rise to 95% if KGC Limited shuts off. So employment participation rate is major concern and risk for the company (Takkar, 2015). Environment: The most important aspect in mining industry is to maintain environmental hygiene. As per the sources, KGC limited seems to violate and paying less responsibility towards maintaining the hygiene in the PNG region. Due to a collapse, 5 liters of ore- waste got dumped into the river which used to be a source of living for the local residents, KGC Limited failed to get the waste flushed out completely. As a result, environmental group claimed KGC limited to be irresponsible towards environment. As per triple bottom line approach, environmental measures are greenhouse gas emissions, waste amount to landfills, safety incident rate etc are required to be adopted by the entity (Zeff, 2016). Requirement D: Legitimacy or power is one of the most important aspects in an organization, which is defined as the right to govern by a group of people in form of Boards or institutions. Legitimacy gives the authority to the higher level so that there should be parity in maintaining its power in regard to following of different and mandatory requirements. In case of mining industry, category under which KGC Limited falls to, should strictly adhere to environmental and social issues which is regulated through Corporate Social Responsibility (CSR) legitimacy (Brief, et al. 2015). From the present structure of KGC Limited it can be framed that the company is maintaining its CSR for some aspect while for it is facing challenges to fulfill in some other matters: In case of traditional land- owners, KGC Limited in PNG region had positively settled its royalties payment amounted to $ 4 billion for operating mining and processing of ores. Also, in case of government regulations of PNG, Karrick Ltd was regular in making payment of taxes amounted to $ 6 billion. However, in the eye of people of Australia, KGC limited apparently failed to comply legitimating under Corporate Social Responsibility (Salotti and Carvalho, 2015). According to the Australian group of people, KGC limited and its management stands irresponsible towards the environment because the management could not clean up the river water of PNG region which got polluted from the ore wastes and the same was a major source of living for the local villagers in form of drinking water, fishing, harvesting. Requirement E: Legitimacy of KGC limited towards the traditional land- owners and government has been complied with, except towards the society of Australia. As the management failed to spillage the ore wastes, Australian society contented the company to have lack of responsibility towards the environment, which is a vital aspect of an organization specially involved in mining industry. All the organizations/ enterprises works for the people, with the people and of the people hence it is the sole responsibility of industries to maintain safety measures keeping the environment and society clean and unpolluted (Yatsenko and Hritonenko, 2016). Failed to do so may put an enterprise at risk in terms of growth and sustainability and the same risk is flowing to the Karrick Limited. According to the given data, the operating current license is going to expire in the next eight years hence, management of the Karrick Ltd should strictly take steps to rectify its mistake. The consequence that KGC Limited shall have to face for failing in compliance the legitimacy towards the environment would primarily be its sustainability and huge cost involvement towards the remedy (Aobdia, Lin and Petacchi, 2015). The estimated cost of spillage ranges between $6 billion to $60 billion, which would depend on the decision of the court ruling on the petition filed by the Australian ecological group. Requirement F: In order to maintain its sustainability and contention upon annual benefit on operations over mining and processing harm, KGC limited should restore its non- complied legitimacy in several ways. One of the ways is to get the river spillage at the earliest by putting more number of labour and equipments, which may involve high costs. Secondly, management of KGC limited can restore the legitimacy by installing polluted free water tanks for the local villagers as a temporary substitute to river water. Perhaps both the options will require high cost to the company but to maintain its reputation and to sustain in the industry the management is suggested to take either steps (Hall, Hunton and Pierce, 2015). In this matter, the theory of stakeholder whose object is to consider the internal and external aspects between an enterprise and others, this involves identification and prioritization of interests for the society. One school of theory an entity is accountable and responsible for maintaining the society requirements in terms of hygiene along with the monetary benefits. Another theory contends that the companies specially engaging in the manufacture and operations of industry which pollutes the nature and society to a great extent should use the safety measures strictly so that extraction of greenhouse gas does not pollute the environment. Hence, KGC limited should consider and follow the necessary safety measures for the mineral and ore wastages and extracts (Salotti and Carvalho, 2015). Requirement G: The method to record and report the costs related to remedy of sludge spill in the General Purpose Financial Statements of KGC Ltd depends on the nature and category of the expenditure (Yao, Percy and Hu, 2015). Method i) Full capitalization method: Under this method, cost of remedy shall be capitalized to the cost of the equipments and machinery used for conducting the remedial process (Gross, 2015). This method can only be used if KGC Ltd incurs its expenditure in buying the equipment while the cost of materials consumed should not be capitalized. This method is advantageous for the company because it will enable to charge depreciation which would be a tax saving non cash flow transaction. On the other hand, disadvantage of this method is get a reliable estimate of the cost and bifurcation so that it does not affect the outcome of financial statement. Method ii) Partial capitalization method: in this method management of KGC Ltd is required to segregate the cost incurred to buy the equipments as capital expenditure whereas other raw materials consumption cost, power costs to operate, labour costs as revenue expenditure which would be reported in the Income statement under the head Corporate Social Responsibility (Griffin and Wright, 2015). The benefit of this method is that the clarification and true picture of expenses can be obtained while the disadvantage is to correctly bifurcate and allocation of capital expenditures. Method iii) Full revenue method: Under this method, entire cost and expenditure regarding the remedial process is to be reported in the Income Statement under the head Corporate Social Responsibility (Hall, Hunton and Pierce, 2015). One of the main advantages in this method is that no segregation of capital nature cost is required and hence becomes an easy way to allocate the costs. However, disadvantage is that the users of the financial statement would not get true and fair value of the event and proper disclosure will not be available. According to our recommendation method ii) i.e. Partial capitalization method should be considered by the KGC Limited as it reflects the complete information and reported value of CSR remedial expenditure as an environmental measures in triple bottom line accounting approach. Conclusion The solution has dealt with accounting theory and current issues in compliance with IFRS and IAS, which represented the reporting valuation of PPE of KGC Limited. Apart from this, various risks also been analyzed that KGC Ltd is currently facing in terms of non-compliance of legitimacy towards environment, unemployment risk. Recommendations and explanations for rectification of the said issues along with the various accounting options for recording and reporting its remedial expenditure has also been presented in the solution. Reference List: Aobdia, D., Lin, C.J. and Petacchi, R., 2015. Capital market consequences of audit partner quality.The Accounting Review,90(6), pp.2143-2176. Bhaduri, S.N. and Selarka, E., 2016. Corporate Governance and Corporate Social ResponsibilityIntroduction. InCorporate Governance and Corporate Social Responsibility of Indian Companies(pp. 1-10). Springer Singapore. Bhaduri, S.N. and Selarka, E., 2016. Corporate Social Responsibility Around the WorldAn Overview of Theoretical Framework, and Evolution. InCorporate Governance and Corporate Social Responsibility of Indian Companies(pp. 11-32). Springer Singapore. Brief, A., o f Conduct, C., Bribery, A., Mix, P., Plagiarism, C., Chart, P.F., Form, I., Flowchart, P.C., Form, P.V., Form, C.A. and Agreement, S.I., 2015. Corporate Social Responsibility.Issues. Griffin, P.A. and Wright, A.M., 2015. Commentaries on Big Data's importance for accounting and auditing.Accounting Horizons,29(2), pp.377-379. Gross, R., 2015. MEASURING ORGANIZATIONAL PERFORMANCE: A NEW APPROACH TO TRIPLE BOTTOM LINE REPORTING AND STAKEHOLDER ENGAGEMENT.British Journal of Business and Management Research,2(1), pp.69-80. Hall, T.W., Hunton, J.E. and Pierce, B.J., 2015. Retraction: Sampling Practices of Auditors in Public Accounting, Industy, and Government.Accounting Horizons,29(3), pp.747-747. Jain, M.K. and Gandhi, S.K., 2015. Accounting for Fixed Assets for SMEs in India vs. IFRS for SMEs: A Comparative Study and the Challenges Ahead.International Journal of Multidisciplinary Approach Studies,2(6). Lockwood, S.J., Bresler, S.C. and Granter, S.R., 2016. Politics, culture, and the legitimacy of disease: the case of Buergers disease.Clinical Rheumatology, pp.1-5. Markard, J., Wirth, S. and Truffer, B., 2016. Institutional dynamics and technology legitimacyA framework and a case study on biogas technology.Research Policy,45(1), pp.330-344. Mitchell, R.J. and Von Zoller, K., 2016. The Link between Communicative Intelligence and Procedural Justice: The Path to Police Legitimacy.Handbook of Research on Effective Communication, Leadership, and Conflict Resolution, p.456. Nobes, C., 2015. IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?.Accounting in Europe,12(2), pp.153-170. Rambaud, A. and Richard, J., 2016. The" Triple Depreciation Line"(TDL) accounting model and its application to the Human Capital. Salotti, B.M. and Carvalho, L.N., 2015. Convergence of Accounting Standards towards IFRS in Brazil.Standardization of Financial Reporting and Accounting in Latin American Countries, p.79. Souissi, M., 2016. Fair Value or Cost Method: Analytical Hierarchy Process to the Multiple Criteria Problem.Available at SSRN. Takkar, K., 2015. Corporate social responsibility.International Journal of Research in Economics and Social Sciences,5(8), pp.297-302. Turker, D., 2015. An Analysis of Corporate Social Responsibility in the Turkish Business Context. InCorporate Social Responsibility in Europe(pp. 483-499). Springer International Publishing. Venkatraman, S. and Nayak, R.R., 2015. Corporate sustainability: an IS approach for integrating triple bottom line elements.Social Responsibility Journal,11(3), pp.482-501. Wise, N., 2016. Outlining triple bottom line contexts in urban tourism regeneration.Cities,53, pp.30-34. Yao, D.F.T., Percy, M. and Hu, F., 2015. Fair value accounting for non-current assets and audit fees: Evidence from Australian companies.Journal of Contemporary Accounting Economics,11(1), pp.31-45. Yatsenko, Y. and Hritonenko, N., 2016. Asset replacement under improving operating and capital costs: a practical approach.International Journal of Production Research, pp.1-12. Zeff, S.A., 2016. Truth in Accounting.Memorial Articles for 20th Century American Accounting Leaders, p.230.

Romeo And Juliet, Said To Be One Of The Most Famous Love Stories Of Al

Romeo and Juliet, said to be one of the most famous love stories of all times, is a play anchored on time and fate. Some actions are believed to occur by chance or by destiny. The timing of each action influences the outcome of the play. While some events are of less significance, some are crucial to the development of this tragedy. The substantial events that inspire the conclusion of Romeo and Juliet are; the Capulet ball, the quarrel experienced by Tybalt and Romeo, and Friar John's plague. A servant to Capulet, who is incapable of reading the list of guests, asks for Romeo's assistance. Romeo notices that Rosaline, his lover, is among these names. Benvolio challenges Romeo to compare her with other "beauties." Benvolio predicts, "Compare her face with some that I shall show,/ And I will make thee think thy swan a crow." (I, ii, l 86-87) To show his appreciation, the servant asks for Romeo's presence at the ball. Romeo should have considered the servant's warning; if Romeo occupies the name of Montague, he shall not be permitted. Once at the ball, Romeo is searching for a maiden to substitute the unrequited love of Rosaline. Romeo happens to gaze upon Juliet, who charms Romeo. Romeo proclaims, " Did my heart love till now? Forswear it, sight!/ For ne'er saw true beauty till this night." (I, v, l 52-53) Since Romeo declares his love for Juliet, she feels the attraction also. They believe that they are in love and must marry. However, it is a genuine coincidence that Rome o and Juliet were at the same place, at the same time. Some days after the ball, Benvolio and Mercutio are conversing, in regard to the quarrelsome weather. Benvolio declares, "The day is hot, the Capulets abroad,/ And if we meet we shall not ?scape a brawl,/ For now these got days is the mad blood stirring." (III, i, l 2-4) At this point, Tybalt, who has challenged Romeo because of his appearance at the masquerade, enters, seeking Romeo. On Romeo's behalf, Mercutio struggles with Tybalt, while Romeo, who is filled with love for his new cousin, tries to end their boldness. Before escaping, Tybalt plunges his sword into Mercutio, causing death to fall upon him. Mercutio blames Romeo and the feud for his fate. Romeo kills Tybalt, who taunts Romeo, upon his return. Romeo fears he will be condemned to death if he does not flee before the arrival of the Prince. Benvolio recalls the events that have happened, with some embellishment. The Prince declares: And for that offence/ Immediately we do exile him hence./ I hav an in your hate's proceeding,/ My blood for your rude brawls doth lie a-bleeding;/ But I'll amerce you with so strong a fine/ That you shall repent the loss of mine./ I will be deaf to pleading and excuses;/ Nor tears nor prayers shall purchase out abuses;/ Therefore use none. Let Romeo hence in haste,/ Else, when he's found, that hour is his last./ Bear hence this body and attend our will./ Mercy but murders, pardoning those that kill. (III, i, l 185-195) Due to the disturbance of Verona's street and the losses of Tybalt and Mercutio, the Prince must penalize Romeo. However, the Prince agrees that Romeo was acting in self defense. Juliet, who desires not to wed Paris, asks for Friar Laurence's assistance. The day before the wedding, Juliet is to drink the poison, which will make her appear to be dead. In forty two hours she shall awake, with Romeo by her side. Romeo will then bring her to Mantua with him. In the meantime Friar Laurence will convey a message to Romeo in Mantua, telling him the plot. When she gains consciousness, Romeo and Friar Laurence will be there. Friar Laurence says, "Shall Romeo by my letters know our drift,/ And hither shall he come; and he and I/ Will watch thy waking" (IV, i, l 114-116) Following Juliet's intake of the poison, Romeo is anticipating news from Verona. Balthasar, a servant to Romeo, tells Romeo that Juliet has passed on. Romeo, who is told there are no letters from the friar, seeks a way to accomplish his suicide. Meanwhile, Friar Laurence, confronts Friar

To Kill A Mocking Bird Opens Our Eyes Essay Example

To Kill A Mocking Bird Opens Our Eyes Essay Example To Kill A Mocking Bird Opens Our Eyes Essay To Kill A Mocking Bird Opens Our Eyes Essay Good morning/afternoon ladies and gentlemen. I am head of classic literature at the local University and I have come here today to talk about the way in which the well-known novel To Kill a Mockingbird makes comment on society. â€Å"Prejudice a vagrant opinion without visible means of support. † (Ambrose Bierce) Prejudice has been shaping our world for decades and has the ability to influence preconceived judgment and actions towards others. Famous author, Harper Lee has recognised and demonstrated how racial and social prejudice has played an important role in our society through her world renowned novel, â€Å"To Kill a Mockingbird†. Within this novel she has successfully conveyed a message or better known as social commentary, to her audience that judging others on nothing but stereotypes is wrong. To do this, Lee has set her novel on society in the 1930s where strong racial prejudice was extremely common as the social norm and often not unfrowned upon at that point in history. By utilising specific narrative elements such as settings and symbolism throughout the novel, Lee has successfully made social comment on racial and social prejudice and how wrong and unfair it is. To Kill a Mockingbird was written by Harper Lee in mid-1950, during a period called the Civil Rights Movement. Even though the book was published in 1960, it was set in the 1930s and was strongly based around the Scottsboro Trial where nine African American men were accused of raping a young white woman as well as an underage woman. After a number of historic trials which were based on the lone testimony of one of the women, all of the African American men were found guilty and one of the men was sentenced to death convicted by a white jury. Harper Lee was born in April 1926 in Monroeville, Alabama, the same state as the trial and knew of the conditions surrounding it. Growing up she was known as a Tomboy and called writer, Truman Capote her friend. She has studied law at the University of Alabama through 1945 to 1949 before she published her only novel To Kill a Mockingbird. This novel was in fact based on her own town of Monroeville though she has created the book’s town named Maycomb. It was placed in the Deep South of the United States where slavery, zero equality and racial segregation was very present. Using her own experiences and knowledge of the strong racial prejudices around her, Lee has successfully provided her audience with a deep understanding of said prejudices and social justice therefore using it as a tool to create a clear comment on society and the wrongness that is racial prejudice. The setting of a book is the time and place in which it is written. Physical setting as well as the social and emotional settings tends to play a large role in a books entirety and even the message the writer is trying to convey to their audience. The physical setting is usually revealed in the introduction chapters of a book whereas the social and emotional settings can be known from the dialogue and action throughout the book. To Kill a Mockingbird was set in the small fictional Southern town of Maycomb in the 1930s where slavery and the Civil War of the 1860s still has a drastic effect on the town and it appears that change is only seen in the distant future. Clearly happy to stay in its own little world, Maycomb doesn’t know or seems to care about what’s happening elsewhere. â€Å"A day was twenty-four hours long but seemed longer. There was no hurry, for there was nowhere to go, nothing to buy and no money to buy it with, nothing to see outside the boundaries of Maycomb County. † (1. 6) There is no breaking the past with the town. When the same families have lived there for multiple generations, passing down the same family traits they have seen in the past there really isn’t much room for independent thought so the way things are in Maycomb are the way things will always been for them. The problem though is the way things have always been is racially segregated. The African Americans of Maycomb have their own settlement on the outskirts of town, their own church and cemetery outside of the city, even at Tom’s trial the African Americans sit separated from the whites; African Americans having seats up in the balcony whilst whites have the decent seats on the floor. Essentially the whites and blacks in Maycomb don’t live together, eat together, pray together, or even die together. Upon realising this, Lee’s audience will understand the emphasis put on racial prejudice, gives them a chance to set their own opinions and understand the wrongs that were happening at the time. Throughout To Kill a Mocking Bird, Harper Lee has used clever symbolism and original writing style to create a better understanding on her social comment about racial prejudice during her time. A writer’s style is basically their own unique way of writing. From the use of dialogue, language or tone, to symbolism, structure and point of view, each writer has their own style that accommodates what and how they plan to open a readers mind to what they have to write about. Lee’s writing style includes using a first person point of view as the young narrating character Scout Finch. From the very start of this novel it is obvious that that she is telling us of these events as a memory from her childhood perspective therefore as she understood the events at the time rather than using an adult sort of commentary. The perspective gives the readers a feeling of naivety as we tend to receive events as she just experiences them without telling us what they mean exactly. You could also say that, for some commentary that we got, was totally innocent. Though, when needed, there was an adult perspective in the background: â€Å"Mr Underwood didn’t talk about miscarriages of justice, he was writing so children could understand. Mr Underwood simply figured it was a sin to kill cripples, be they standing, sitting, or escaping. † (25. 65) A young Scout wouldn’t understand what a miscarriage of justice was, so this is the adult telling us that this is what actually happened, whereas a child’s perspective would translate to something along the lines of ‘what happened was a sin’. Lee’s unique style of writing is what makes this book so powerful to readers from teenagers to adults. It makes it clear to all what comment she’s trying to make on society and how racial prejudice has shaped the world around us. Symbolism is the way in which writers have used their words to express idea through imagery. Common ways to create some sort of symbolism in a novel are metaphors, similes, references and allusions. In To Kill a Mockingbird, Lee has used symbolism to teach her readers about stereotypes, racial prejudice and moral sin. Pointing out what others seem to be baffled about is the title of the book. It seems as though, if you didn’t know any better, you’d think the novel itself was written about something entirely different, but in this case the Mockingbirds are used as an allegory (or symbol) for innocence. Other than title, we first hear about the mockingbirds when Scout and her brother Jem are learning how to use their new air rifles where their father, Atticus, tells them to shoot all the blue jays they want but not to shoot a mockingbird because it’s a sin. Scout had never heard her father tell them it was a sin to do something so she asked Miss Maudie about it. â€Å"Your father’s right,† she said. â€Å"Mockingbirds don’t do one thing but make music for us to enjoy. They don’t eat up people’s gardens, don’t nest in corncribs, they don’t do one thing but sing their hearts out for us. That’s why it’s a sin to kill a mockingbird. †Ã¢â‚¬  (10. 99/100) She’s essentially saying that mockingbirds are innocent and harmless creature that won’t hurt anyone so therefore killing them is wrong. The same can be said about Tom’s innocence of the crime he’s accused of as he does no harm to anyone. Killing him would not prevent any bad nor will it bring any good, just like shooting a mockingbird. Lee’s use of symbolism like this gets the audience thinking about the point she’s trying to bring across and again she has made clear social comment on the injustice of prejudice against those who are different. To Kill a Mockingbird is successful in conveying the message that racial and social prejudice is wrong. Harper Lee has utilised the narrative elements of setting in the small Southern town of Maycomb, symbolism within the title itself as well as her unique writing style to achieve social comment. To Kill a Mockingbird is a fantastic book that is capable of changing a reader’s perspective on the world around them and gives us a chance to open our eyes at how much has changed for the better and how far we have to go.

Ethics and the Criminal Justice Profession Case Study

Ethics and the Criminal Justice Profession - Case Study Example He fails to document this information." (Rothlein, 2007). This case shows that evidence has been discarded that may or may not affect the case. It is not within the bounds of the detective to determine that. All evidence must be disclosed. This case essentially tells how important the Brady v Maryland case is in the everyday job of the police officer or investigator. This in many ways is a difficult question to answer. No one wants to be held to a higher standard than those around them. However, I again quote the Law Enforcement Code of Ethics. In paragraph two it says: "I will keep my private life unsullied, as an example to all: I will be exempletory in obeying the laws of the land and the regulations of my department."(Law Enforcement Code of Ethics). If we do not hold the police officer at a higher standard than what might that affect when it comes time to prosecute a criminal If the arresting officer is known to indulge in drug abuse off duty and then arrests someone for doing the same while on duty, how does he justify that Because it is the law.