A Yellow Wallpape Essays

A Yellow Wallpape Essays A Yellow Wallpape Essay A Yellow Wallpape Essay Essay Topic: The Yellow Wallpaper I find â€Å"A Yellow Wallpaper† disturbing because of the author’s grim exploration of the dark underside of women’s subjugation in society. Gilman’s macabre attack on the story’s theme shocks readers to the kind of reality most women are faced with. On the outside, it may appear as John is genuinely concerned about his wife’s well-being but his affection turns out to be problematic and laden with hidden political underpinnings. John, along with the protagonist’s brother and Jennie all look down on her because of her unstable condition. I noticed that it is so easy for the other characters to assume that the protagonist is not mentally sound just because she is experiencing excessive emotional stress. According to the story, she has just given birth at that time. It may be that she is undergoing post partum depression which is why she is always weepy and lonely. Add that to the fact that she is kept in complete isolation and inactivit y. The curative prescription of her husband is definitely bizarre and insane to say the least. Why would you prescribe a mother, who is already suffering from sudden fits of melancholy, with prolonged confinement and passivity? That will only exacerbate her gloom a thousand times over.   Happiness is supposed to be the best medicine yet John prevented her from doing the thing she desires the most- writing. (pg 286) Despite her husband’s strict prohibitions she kept writing in her journal all the same. If anything, it is the only reason that kept her from losing her sanity. Just like a friend, the journal kept her company during all those silent and dark moments of alienation. Moreover, her journal entries give solid proof to the lucidity of her mind. Her accurate descriptions and informed narration give testament to her healthy and sound judgment. Just because the protagonist is emotionally vulnerable it is convenient for the society and the people around her to question he r sanity. Gilman demonstrates that women are misconstrued as immediate victims of madness and hysteria because of their biological make up. I also like the way Gilman also used symbolism to expose the anonymous and almost nonexistent life that women are made to undergo. The nameless protagonist shows that many women are stifled from achieving their own persons. Thus, they are oftentimes disregarded as unknown faces in society. Just like the woman lurking behind the wallpaper pattern, females are taken as shadows which blend seamlessly against the background.   The protagonist’s lack of name or identification suggests her missing identity. She never had a life of her own except from the secondary existence of a wife and mother. 1.  Ã‚  Ã‚  Ã‚  Ã‚   Why is the wallpaper colored yellow? What symbolisms does the yellow color represent? 2.  Ã‚  Ã‚  Ã‚  Ã‚   Why are there severed heads of women within the pattern of the wallpaper? What do they stand for? 3.  Ã‚  Ã‚  Ã‚  Ã‚   How did the use of journal writing as a form of story telling advanced the theme of the story?

Booker T. washington essays

Booker T. washington essays "Booker T. Washington" written by Alan Schroeder, describes the life, trails and tribulations that were encountered by Booker T. Washington in his journey to becoming one of the most recognized black leaders that our nation has seen. Alan Schroeder is the award-winning author of several American Library Association picture books aside from Booker T. Washington. His works include such books as "Lily and the Wooden Bowl", "Carolina Shout" and "Menty". The first book that he wrote, Ragtime Tumpie" which describes the childhood of Josephine Baker, was chosen as an American Library Association, a booklist Children's Editor's Choice and a Parents Choice award winner. Booker T Washington was Born on April 5, 1856 near Hales' Ford, Virginia to a woman named Jane. The whereabouts and identity of his father are uncertain but it is likely that his father was a white man. Upon his birth, Booker was legal property of James Burroughs. For 9 years Booker lived with his mother and siblings a brother and a sister in a small house on the Burroughs Plantation. When Booker was old enough he began to work feeding the hogs and taking water to the men in the fields. It was around this time that Booker came to realize that he had a desire to learn. On occasion, Booker was sent to walk the daughters of James Burroughs to the local school house, which heightened his desire to learn. In 1861 the civil war began which involved the issue of slavery. The north wanted to abolish while the south wanted to pursue it. On September 22, 1862, President Abraham Lincoln issued the Emancipation Proclamation which declared that as of January 1, 1863 all slaves living i n the Confederate South were forever be free. In April 9, 1865 Confederate Commander Robert E. Lee surrendered to the north, thus bringing an end to the civil war. Before the end of the war, however, Booker's stepfather, Washington Ferguson has escaped to Malden, West Virginia and by 1865 rai...

Apple, Microsoft, IBM and Others Assignment Example | Topics and Well Written Essays - 500 words

Apple, Microsoft, IBM and Others - Assignment Example The success of these technologies is in part due to their similarity to gestures we undertake in our daily lives, and build on the success of the previous Windows, Icons, Menus and Pointing (WIMP) system that revolutionized the computer world. Those using a Starwood Hotel would benefit in numerous ways from the input of touchscreen technology. Not only would it allow menus and cinema times (as well as countless other pieces of information) to be displayed all on one screen, it would allow the user to browse these in a way that would already be familiar to them. It would allow them to order room service without worrying about a lost menu, and items that were unavailable could be updated in real-time. There may be disruptions in inputting this device, because it would need to be put in every room as well as be linked to a central mainframe service. This would be of considerable economic expense also. It may also cause the loss of several jobs in the area. Other disruptions would come later, when the central server may be down or the technology is updated. The quote by Bill Buxton is interesting, because it suggests that the touch screen technology of today will replace the more traditional WIMP systems. It would probably take a lot for this to occur, because the WIMP system is already fairly intuitive and ingrained into the collective mentality of users. Touch screen technology is not completely intuitive either, because in reality we do not drag two fingers apart to see something more closely, but we simply walk closer. It would be interesting to see this level of intuitiveness involved in the market, and it may be this all-encompassing type of computer usage that gives us the replacement for the WIMP system. Touch technology also has issues when it comes to sensitivity and size, as some users and interfaces are difficult to use in that they are too responsive or not responsive enough, and the size may be wrong for young or very large users. It will

Critically discuss the organisational purposes that job analysis can Essay

Critically discuss the organisational purposes that job analysis can serve - Essay Example Job analysis in the words of Armstrong (2006, p.446) is â€Å"the process of collecting, analyzing and setting out information about the content of jobs in order to provide the basis for a job description and data for recruitment, training, job evaluation and performance management. Job analysis concentrates on what job holders are expected to do.† The data collected in this practice pertains to the identification of job, its nature, involved operations, type and use of materials and equipments, inter-relation with other jobs and also the attributes of the person who will be handling the job- capabilities, training, educational level, competencies, knowledge, et cetera. Job analysis thus aims at planning for and analyzing the external environment factors or task and role components on which people have to be fit in according to their suitability and relevance. Successful human resources entail properly defined and prior settings of parameters related to worker’s abiliti es, job activities and environmental components. Job analysis serves as the pre-requisite in inter-linking these three types of analyses namely- worker, job and environmental; and account for overall designing of jobs, role and tasks and respective skills and talents demanded to fill those jobs (Pilbeam & Corbridge 2010). The US Department of Labor (2004) devised the Occupational Information Network database for categorized information on different occupations. Better known as O*NET, the classification diagram (Figure 1) depicts all broad and specific descriptors required to analyze a job. Jonassen et al. (1999, p.64) present a comprehensive view of the O*NET whereby the work descriptors are segregated into experience, worker and occupation requirements, characteristics regarding worker and occupation and other specifications. Figure 1 demonstrates the specific components covered under the three analyses heads which make up the sections for data collection in job analysis. In the co ncerned figure, the data heads pertaining to the job make up the Job Description while those related to the individual are known as Job Specification. Thus, these two are the outputs of job analysis function (IRS 2003). Figure 1: Occupational Network Diagram Source: Jonassen et al. (1999, p.64) Organizational structure is comprised of occupations which are characterized by jobs possessing similar characteristics- for example; the occupation of marketing involves closely related marketing activities but come under the commonality of marketing occupation. Every occupation in turn is made up of different positions whereby tasks assigned to people are different based on their competencies and abilities. This is where the role of job analysis emerges. Job analysis serves as the building block of organizational structure because it differentiates the position of individuals from that of their actual assigned tasks and roles. Such minute details establish processes, work methods, performan ce standards, training and development needs, incentives and compensation and promotion and appraisal plans for each job, position and occupation, based on the three analyses conducted. Job analysis assumes important place in human resources management because of its significance and implications in both strategic and operational issues of an organization. Job analysis when broken

Turning Disaster into Economic Development (Dark Tourism) Research Paper

Turning Disaster into Economic Development (Dark Tourism) - Research Paper Example To have such a memorial, there are psychosocial dynamics that have to be considered to balance its economic importance with its social significance to the people in the region. This way, the society will feel as being part of the project hence embrace it as their own. Establishing a Tsunami memorial center in Phuket has been marred with contention trying to balance the economic significance of such a move with the psychosocial aspects involved considering that the 2004 tsunami led to the loss of many lives in the region. This study is therefore aimed at addressing the dynamics involved in incepting the memorial center to know whether its economic significance will surpass the social aspects such as reminding the inhabitants of the tsunami that claimed so many lives from their midst. December 26, 2004 was marked by one of the biggest tsunamis to ever hit Phuket (Abby, 2009). According to geologists, this specific one was triggered by an undersea mega thrust Sumatra-Andaman earthquake. The exact values from the destruction were controversial though the number of the lives lost was speculated to be around 280 thousands with another fourteen thousand missing. The Tsunami mega waves reached thirty meters which was the highest value is ever recorded fo r in such a catastrophe. Among the countries hit by the Tsunami in Asia include Singapore, Bangladesh, Malaysia, India, Sri Lanka, and Thailand. In all of these countries, many people were reported to have lost their lives with many more being displaced or missing (Kirtz & Kehnemui, 2004). More than ten years after the Tsunami disaster, a Tsunami Memorial recreation center has been established in Thailand. The joint initiative which includes the local community who were directly affected by the disaster is a new attraction site with a wall engraved with the names of those people who died in the disaster bringing back the remorseful memories to

Revenue Recognition under US GAAP and IFRS

Revenue Recognition under US GAAP and IFRS International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. US GAAP currently has many industry-specific requirements that are not always consistent with each other. Keywords: revenue recognition, IASB, FASB, contracts The topic of the research is Revenue Recognition under US GAAP and IFRS. Revenue is the largest item in financial statements, and issues involving revenue recognition are among the most important and difficult that standard setters and accountants face. Revenue  recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. U.S. GAAP comprises broad revenue recognition concepts and numerous industry or transaction-specific requirements that can result in different accounting for economically similar transactions. Although, IFRSs contain less guidance on revenue recognition, its two main standards IAS 18 Revenue and IAS 11 Construction Contracts can be difficult to understand and apply beyond simple transactions. Also, they lack guidance on important topics such as revenue recognition for multiple-element arrangements. Reporting inconsistencies in this accounting area arise because there are no comprehensive accounting standards covering revenue recognition. Several authoritative accounting pronouncements have addressed detailed, industry-specific revenue recognition issues which caused practitioners to use standards in situations for which they were not intended. As a result, in 2002, the FASB added revenue recognition to its project agenda. In accounting, revenue recognition refers to the point when one is able to record a sale in the financial statements. Years ago, the sale was made and then an invoice was issued. Now, products are sold with added services, TVs are being sold with long term warranties, mobile phone contracts sold with a free phone, tickets sold for concerts which will not occur for a number of months, and software sold with free upgrades. International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) (collectively, the board) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. U. S. GAAP currently has many industry-specific requirements that are not always consistent with each other. The boards intend to improve current revenue recognition guidance by: Enhancing consistency and comparability. Simplify U. S. GAAP. Currently, there are more than 100 revenue recognition standards in U.S. GAAP. Many of these standards are industry-specific, and some provide conflicting guidance. Providing guidance lacking in IFRS. The two main IFRS revenue recognition standards are vague, inconsistent, and difficult to apply to complex transactions, IASB and FASB published a joint discussion paper, Preliminary Views on Revenue Recognition in Contracts with Customers, in December 2008 that proposed a single revenue recognition model built on the principle that an entity should recognize revenue when it satisfies its performance obligation in a contract by transferring goods and services to a customer. This principle is similar to many existing requirements. A contract is defined as an agreement between two or more parties that creates enforceable obligations, and may consist of either explicit or implicit arrangements. However, IASB and FASB think that clarifying the principle and applying it consistently to all contracts with customers will improve the comparability and understandability of revenue for users of financial statements. The Discussion Paper sought comments on the Boards preliminary views on a single asset and liability based revenue recognition model that they believe will improve financial reporting under U. S. GAA P and IFRS by (Ernest Young, 2009): Providing clearer guidance on when an entity should recognize revenue. Reducing the number of standards which entities have to refer to in determination of revenue. Establishing principles that will result in entities reporting revenue more consistently for similar contracts regardless of the industry in which an entity operates. In September 2002, the IASB and FASB announced plans to achieve convergence in a document referred to as the Norwalk Agreement which called for detailed differences to be removed rapidly and then other differences gradually. In 2007, the Securities and Exchange Commission (SEC) accepted the plan to apply IFRS to the statements filed with the SEC in 2008. According to Mintz (2008), the SEC detailed a road map for the adoption of IFRS that would monitor progress until 2011, when the commission will consider requiring U. S. public companies to file their financial statements using IFRS. The road map includes a potential phased transition over three years, beginning with large accelerated filers in 2014 and then nonaccelerated filers starting in 2016. The research will be done using secondary data collection from Google, Google scholar, ProQuest, discussion papers, and other academia databases. According to Dohrer (2009), U.S. GAAP revenue literature is built on principles that are similar to those in IFRS. However, U.S.GAAP has industry industry-specific revenue recognition literature, such as that for the software industry, which is limited under IFRS. U.S. also includes more detailed implementation guidance. The problem for this research is to find a single asset and liability based revenue recognition model to improve financial reporting within both U. S. GAAP and IFRS. The researcher will seek to answer the following research questions: 1. How does realizability affects the measurements of rights? How is performance obligations identified? When will a customer control the asset? Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Preparers, users, and auditors of financial reports have struggles with issues surrounding the timing of revenue recognition. This has led to fraudulent entries. In 1999, a report by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission reported that more than one-half of financial reporting frauds studied from 1987 to 1997 involved overstating revenue. In response to the COSO report, the SEC issued SAB 101, Revenue Recognition in Financial Statements. This bulletin summarized applying revenue recognition principles to specific conditions (Stout and Baxendale, 2006). According to GAAP, revenue is realizable and earned when all of the following criteria are met. Persuasive evidence of an arrangement exists. Delivery has occurred or services have been rendered. The sellers price to the buyer is fixed or determinable. It is reasonably assured that payment will be collected. According to RevenueRecognition.com (2006), regardless of the companys size, ownership structure, or what systems it has in place, having a written revenue policy is essential to accurate revenue reporting. The policy should govern how contracts are written, how orders are booked, define the revenue accounting workflow, as well as how journal entries are made as revenue is managed through the finance department. Revenue recognition in IFRS is contained primarily within two standards: International Accounting Standard (IAS) 18 Revenue, which applies to the sales of goods, rendering of services, and the use of company assets by others yielding interest, royalties and dividends. IAS 11 Construction Contracts, which prescribe the accounting treatment of revenues and cost associated with construction contracts. These standards are that revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This occurs when the earnings process is substantially complete and is realized or realizable and earned. The Discussion Papers stated that the proposed model should not significantly change the accounting for many arrangements from the current practices under IFRS. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer. Delivery is deemed to have occurred when the customer takes title to a good, indicating that the risks and rewards of ownership have passed to the customer. RevenueRecognition.com surveyed senior financial executives from 515 companies about the Discussion Paper. RevenueRecognition.com worked with staff members from the FASB and IASB revenue recognition project to create an internet survey based on the key questions raised in the proposal. The survey was conducted in April 2009. More than 75% of respondents were senior finance executives including CFOs and Controllers. The key findings were that 54% of the respondents agreed or strongly agreed that a contract-based approach to revenue recognition would clarify the earnings process. And 66% said there would be little or no difference in the timing of their revenue recognition if delivery is defined as the transfer of control over good and services. Also, 70% agreed or strongly agreed that the Boards definition of a performance obligation as an accounting unit would help them identify components more consistently than existing practice. The history of difficult with revenue recognition in the corporate sector is full with instances of fraud. A COSO report, Fraudulent Financial Reporting 1987-1997: An Analysis of U. S. Public Companies reported that half of frauds involved overstated revenue. Online business-to-business transactions have led to questions about the validity of reported revenue. Past revenue recognition has involved fraudulently setting aside inventory not actually sold. Also, practices include written agreement for sales that are not signed by both parties because the seller would recognize revenue with only the verbal acknowledgment which is no longer permits. Auditors focus on revenue recognition overstatement in financial statements. Recommendations for improving revenue recognition are the following: The person recording or auditing revenue should have a strong knowledge of U. S. GAAP for revenue recognition. The audit committee should be aware of issues and make appropriate inquires. All relevant individuals should be knowledge about recent revenue recognition guidelines, including SAB 101 and EITF 99-17 and 99-19. In conclusion, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working to provide a single revenue recognition model that will be applied to a wide range of industries and transaction types. Revenue recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer.

Emancipation Proclamation :: essays research papers

Emancipation Proclamation, proclamation issued by Abraham Lincoln on January 1, 1863, during the American Civil War, declaring all "slaves within any State, or designated part of a State ... then ... in rebellion, ... shall be then, thenceforward, and forever free." The states affected were enumerated in the proclamation; specifically exempted were slaves in parts of the South then held by Union armies. Lincoln's issuance of the Emancipation Proclamation marked a radical change in his policy; historians regard it as one of the great state documents of the United States. After the outbreak of the Civil War, the slavery issue was made acute by the flight to Union lines of large numbers of slaves who volunteered to fight for their freedom and that of their fellow slaves. In these circumstances, a strict application of established policy would have required return of fugitive slaves to their Confederate masters and would have alienated the staunchest supporters of the Union cause in the North and abroad. Abolitionists had long been urging Lincoln to free all slaves, and public opinion seemed to support this view. Advertisement Lincoln moved slowly and cautiously nonetheless; on March 13, 1862, the federal government forbade all Union army officers to return fugitive slaves, thus annulling in effect the fugitive slave laws. On April 10, on Lincoln's initiative, Congress declared the federal government would compensate slave owners who freed their slaves. All slaves in the District of Columbia were freed in this way on April 16, 1862. On June 19, 1862, Congress enacted a measure prohibiting slavery in United States territories, thus defying the Supreme Court decision in the Dred Scott case, which ruled that Congress was powerless to regulate slavery in the territories. Finally, after the Union victory in the Battle of Antietam (September 17, 1862), Lincoln issued a preliminary proclamation on September 22, declaring his intention of promulgating another proclamation in 100 days, freeing the slaves in the states deemed in rebellion at that time. On January 1, 1863, he issued the Emancipation Proclamation, conferring liberty on about 3,120,000 slaves. With the enactment of the 13th Amendment to the U.S.