Raisin In The Sun And Dreams Essays - English-language Films

Raisin In The Sun And Dreams Dreams are vital to the life of every person. Without dreams, there is nothing to plan or look forward to; therefore, no reason to live. The Younger family in A Raisin In The Sun by Lorraine Hansberry has many dreams for the future that a $10,000 insurance check guarantees them. I also have dreams and hopes for my future, college, a job, and a family are all things that I want to have, some day. Due to Walter Younger's death, his widow, Lena Younger, receives a $10,000 insurance check. Lena's dream is to own her own two story house. She takes the money and uses some of it to put a down payment on a nice little house in an all white neighborhood. This causes some problems and conflicts, but in the end, Lena's dream is fulfilled and she gets the home that she and her deceased husband always wanted. Her son, Walter Younger Jr., also has great plans for that money, even though it isn't really his. He wanted to invest into buying a liquor store with two buddies. Lena let him have $3,500 to do what he liked with and another $3,000 to put in a savings account for his sister. Instead, he puts all of it into the liquor store. Then he discovers that one of his "friends" took off with the money, all of it. His dream of providing a better life for his family is shattered. Lena also plans to help her daughter, Beneatha, get an education so that she can fulfill her dream of becoming a doctor. Bennie's dream is not really taken seriously by anyone since black doctors are unheard of, much less a female black doctor. Still, her mother believed in Bennie and supported her by giving her $3,000 of her check by way of having Walter Jr. put it in the bank for her. Unfortunately, he put it all into his dream instead and lost her future along with his. Ruth's only wish was for everyone to be happy and for her life to be peaceful. In a way, her dream came true because in the end, everybody was satisfied and excited about moving into their new home. Travis only wanted to have fun and play. His childhood innocence protected him from the problems that effected the other members of his family. Like the Younger family, I have dreams for my future. After I graduate from high school, I plan to go on to college and major in Psychology. I also plan to work while I am in college to pay for my education. After I get my degree, I hope to get a job at a hospital or clinic and help the mentally ill. Once I am established in my work, I would like to get married, if I haven't already, and have a few kids. If one or all of my dreams don't come true, the effect could be quite detrimental to me. So, dreams are very important to a person's well being. If their dreams are not fulfilled, the effects could be disastrous.

Fashion and Zara Essay Essay Example

Fashion and Zara Essay Essay Example Fashion and Zara Essay Essay Fashion and Zara Essay Essay At the proclamation of her battle to Spain’s Crown Prince Letizia Ortiz Rocasolano wore a smart white pant suit. Within a few hebdomads. 100s of European adult females sported the same expression. Welcome to a manner. a tendency that sees dressing retail merchants often buying little measures of ware to remain on top of emerging tendencies. In this universe of â€Å"hot today. gauche tomorrow. † no company does fast manner better than Zara international. Shoppers in over 70 states are fans of Zara’s bent for conveying the latest manners from sketch block to vesture rack at lightning velocity and sensible monetary values. ot replenished. : Alternatively they are replaced with new designs to make scarcity value-shoppers can non be certain that designs in shop one twenty-four hours will be available the following. Shop directors track gross revenues informations with hand-held computing machines. They can reorder hot points in less than an hr. This lets Zara know what’s merchandising and what’s non ; when look doesn’t pan out. interior decorators quickly put together new merchandises. Harmonizing to Dilip Patel. U. K. commercial manager for lnditex. new reachings are rushed to hive away gross revenues floors still on the black plastic hangers used in transportation. Shoppers who are in the know recognize these designs as the newest of the new ; shortly after. any points left over are rotated to Zara’s criterion wood hangers. Inside and out. Zara’s shops are specially dressed to beef up the trade name. lnditex considers this to be of the greatest importance because that is where shoppers finally decide which manners make the cut. In a fake shopping street in the cellar of the company’s central office. stylists trade and photograph eye-catching layouts that are e-mailed every two hebdomads to shop directors for reproduction. Zara shops sit on some of the world’s glitziest shopping streets- including New York’s Fifth Avenue. near the flagship shops of taking international manner brands- which make its sensible monetary values stand out. â€Å"Inditex gives people the most up-to-date manner at accessible monetary values. so it is a existent alternate to high-end manner lines. † said Luca Solca. senior research analyst with Sanford C. Bernstein in London. That is good intelligence for Zara as many shoppers trade down from higher-priced ironss. Catfights on the Catwalk Zara is non the lone participant in fast manner. Competition is ferocious ; but Zara’s overpowering success ( recent gross revenues were over $ 13 billion ) has the competition scrambling to maintain up. San Francisco-based Gap. which had been the largest independent vesture retail merchant by gross until Zara bumped them to 2nd topographic point in 2009. late posted a 23 % diminution in full-year gross revenues and had programs to open a modest 50 new shops. Merely clip will state if super-chic Topshop’s entry into the American market causes a furrow in Zara’s success. Some manner analysts are mentioning to all of this as the democratisation of manner: delivery high ( eR ) manner to low ( Er ) income shoppers. Harmonizing to James Hurley. a senior research analyst with New York-based Telsey Advisory Group LLC. big-box price reduction shops such as Target and Wal-Mart are emulating Zara’s ability to analyze emerging manners and strike hard out look-a- likes in a affair of hebdomads. â€Å"In general: ’ Hurley said. â€Å"the manner rhythm is going sharper and more instantly accessible. † In Fast Fashion. Moments Matter Because style-savvy clients expect shorter and shorter holds from track to hive away. Zara International employs a originative squad of more than 200 professionals to assist it maintain up with the latest manners. It takes merely two hebdomads for the company to up-date bing garments and acquire them into its shops ; new pieces hit the market twice a hebdomad. Defying the recession with its cheap-and-chic Zara vesture concatenation. Zara’s parent company Inditex posted strong gross revenues additions. Low monetary values and a rapid response to manner tendencies are enabling it to dispute Gap. Inc. . for top ranking among planetary vesture sellers. The improved consequences highlight how Zara’s expression continues to work even in the economic downswing. The concatenation specializes in lightning-quick turnarounds of the latest interior decorator tendencies at monetary values tailored to the young- about $ 27 an point. Louis Vuitton manner manager Daniel Piette described Zara as â€Å"possibly the most advanced and lay waste toing retail merchant in the universe. † Inditex Group shortens the clip from order to arrival by using a complex system of just-in-time production and stock list coverage that keeps Zara in front. Their distribution centres can hold points in European shops within 24 hours of having an order. and in American and Asian shops in under 48hours. â€Å"They’re a antic instance survey in footings of how they manage to acquire merchandise to their shops so quick’ . ’ said Stacey Cartwright. CFO of Burberry Group PLC. We are aware of their techniques. † lnditex’s history in cloths fabricating made it good concern sense to internalise as many points in the supply concatenation as possible. Inditex controls design. production. distribution. and retail gross revenues to optimise the flow of goods. without holding to portion net incomes with jobbers or intermediary spouses. Customers win by holding entree to new manners while they’re still fresh off the track. During a Madonna concert circuit in Spain. Zara’s speedy turnaround Lashkar-e-Taiba immature fans at the last show wear Madonna’s outfit from the first 1. Twice a hebdomad Zara’s finished garments are shipped to logistical centres that all at the same time distribute merchandises to shops worldwide. These little production batches help the company avoid the hazard of glut. Because batches ever contain new merchandises. Zara’s shops perpetually energize their stock lists. Most vesture lines are A Single Fashion Culture With a web of over 1. 600 shops around the universe. Zara International is Indites’s largest and most profitable trade name. conveying home 77 % of international gross revenues and about 67 % of grosss. The first Zara mercantile establishment opened store in 1975 in La. Coruna. It remained entirely a Spanish concatenation until opening a shop in Oporto. Portugal. in 1988. The trade name reached the United States and France in 1989 and 1990 with mercantile establishments in New York and Paris. severally. Zara went into mainland China in 2001 and expanded into India in 2009. Essential to Zara’s growing and success are lnditex’s 100 plus textile design. fabrication. and distribution companies that employ more than 80. 000 workers. The lnditex group began in 1963 when Amancio Ortega Gaona. president and laminitis of Inditex. got his start in fabric fabrication. After a period of growing. he assimilated Zara into a new keeping company. Industria de Diseno TextiI. Inditex has a tried-andtrue scheme for come ining new markets: start with a smattering of shops and derive a critical mass of clients. Generally. Zara is the first lnditex concatenation to interrupt land in new states. paving the manner for the group’s other trade names. including Pull and Bear. Massimo Dutti. and Bershka. lnditex farms out much of its garment production to specialist companies. located on the Iberian Peninsula. which it frequently supplies with its ain cloths. Although some pieces and cloths are purchased in Asia- many of them non dyed or merely partially finished- the company manufactures about half of its vesture in its hometown of La Coruna. Spain. H A ; M. one of Zara’s top rivals. uses a somewhat different scheme. Around one one-fourth of its stock is made up of fast-fashion points that are designed in-house and farmed out to independent mills. As at Zara. these points move rapidly through the shops and are replaced frequently by fresh designs. But H A ; M besides keeps a big stock list of basic. mundane points sourced from inexpensive Asiatic mills. lnditex CEO Pablo Isla believes in cutting disbursals wheresoever and whenever possible. Zara spends merely 0. 3 % of gross revenues on ads. doing the 3-4 % typically spent by challengers seem inordinate in comparing. Isla disdains markdowns and gross revenues every bit good. Few can knock the consequences of Isla’s frugalness. Inditex late opened 439 shops in a individual twelvemonth and was at the same time named Retailer of the Year during the World Retailer Congress meeting. after raking in net net incomes of about $ 2 billion. Possibly most of import in an industry based on image. Inditex secured boasting rights as Europe’s largest manner retail merchant by catching H A ; M. Harmonizing to Jose Castellano. lnditex’s deputy president. the group plans to duplicate in size in the coming old ages while doing gross revenues of more than $ 15 billion. He envisions most of this growing taking topographic point in Europe- especially in trend-savvy Italy. Manner of the Moment Although Inditex’s laterality of fast manner seems virtually complete. it isn’t without its challenges. For case. maintaining production so close to place becomes hard when an ncreasing figure of Zara shops are widespread across the Earth. â€Å"The efficiency of the supply concatenation is coming under more force per unit area the farther abroad they go’ . ’ notes Nirmalya Kumar. a professor at London Business Schoo1. Inditex plans to establish its Zara online shop in the United States in 2011. Ther e is every indicant that it will make good. A Zara application for the iPhone has been downloaded by more prospective clients in the United States than in any other market. harmonizing to main executive Pablo Isla- more than a million iPhone users in merely three months. In 2010 Zara rolled out its online shop in six European states and programs to increasingly add the staying states where Zara operates. Analysts worry that lnditex’s rapid enlargement may convey undue force per unit area to its concern. The lifting figure of abroad shops. they warn. adds cost and complexness and is striving its operations. Inditex may no longer be able to pull off everything from Spain. But Inditex isn’t worried. By closely pull offing costs. lnditex says its current logistics system can manage its growing until 2012. Jose Luis Nueno of IESE. a concern school in Barcelona. agrees that Zara is here to remain. Consumers have become more demanding and more arbitrary. he says- and fast manner is better suited to these alterations. But does Zara International have what it takes to win in the hypercompetitive universe of fast manner? Or is the company seeking to spread out excessively rapidly? 1. In what ways are elements of the classical direction and behavioural direction attacks evident at Zara International? Specify precisely which elements are apparent and how they are apparent. 2. How can the systems theory and the theory of eventuality believing explicate the success of some of Zara’s typical patterns? List specific points as to how these theories are straight or indirectly related to Zara’s patterns. 3. Zara’s CEO has asked your direction consulting house for advice on how the house can do immediate betterments to remain in front of competition. You must take one of the advisers mentioned in Chapter 2 for this occupation ( antique: Frederick Taylor. Max Weber. Mary Parker Follett ) . Which one/s would you delegate to Zara. and why? Explain your option in item by discoursing precisely what points of the â€Å"consultant† from his/her well-known theories are applicable to Zara and how these may be applied to the company in modern twenty-four hours. . Discuss each of your suggested â€Å"improvements† for Zara in item. ( More specific information. illustrations ) . 5. Gather the latest information on competitory tendencies in the dress industry. and on Zara’s latest actions and inventions. Then answer the followers: a. Is the house go oning to make good? What makes you say so? ( List statistics of competition. reappraisals. etc. Cite sources. ) B. Is Zara accommodating in ways needed to remain abreast of both its major competition and the force per unit areas of a altering planetary economic system? What makes you say so?

Derechos y Deberes de los Americanos Fuera de Estados Unidos

Derechos y Deberes de los Americanos Fuera de Estados Unidos Hay ms de ocho millones de ciudadanos americanos que viven por fuera del territorio nacional. Muchos viajan por oportunidades de trabajo, otros para casarse con ciudadanos de otros paà ­ses y otros por los atractivos costos de vida en otras partes del mundo. La mayorà ­a de ciudadanos americanos viven en cercanà ­as del territorio nacional, con Canad y Mà ©xico como destinos principales, seguido de Europa, India, las Filipinas e Israel. En la actualidad hay una tendencia en la que los pensionados se mudan a paà ­ses de menor costo de vida para poder tener una calidad de vida mucho mejor que la que tendrà ­an en Estados Unidos, esto debido al cambio de dà ³lar a las monedas locales. Independiente de las circunstancias, el paso inicial ms importante cuando se vive en otro lugar es contactar a la embajada o consulado local inmediatamente se llegue al nuevo lugar de residencia. Este ser el lugar donde se tramitarn los pasaportes y documentos legales que requieran una apostilla del gobierno de Estados Unidos. En general, los ciudadanos americanos que viven por fuera de Estados Unidos conservan los siguientes derechos: Los relativos e inherentes a la ciudadanà ­a. Los ciudadanos en el extranjero pueden dirigirse a las embajadas para pedir ayuda si esta requiere de la intervencià ³n del gobierno. En caso de arresto o problemas con la ley, las autoridades locales estn obligadas a contactar a la embajada e informarle de la situacià ³n. Los relativos al votar en las elecciones federales. Actualmente se puede solicitar la planilla de manera electrà ³nica y regresarla por el mismo medio. Cuando se est en el exterior se vota en el à ºltimo estado de EE.UU. en el que se registrà ³. Los relativos a la ciudadanà ­a de los hijos. En el momento del nacimiento de un bebà © en el extranjero, si uno o ambos padres son ciudadanos americanos, hay que contactar a la embajada local para obtener el CRBA (Consular Report of Birth Abroad, reporte consular de nacimiento en el extranjero) para documentar que el nià ±o/a es un ciudadano de los Estados Unidos. Los relativos al pago mensual del Seguro Social para los pensionados y discapacitados. Los relativos al matrimonio/divorcio en el extranjero. Para certificar la validez del matrimonio/divorcio oficiado en otro paà ­s hay que contactar al Fiscal General del estado en el que se residà ­a originalmente dentro de los Estados Unidos. Tenga en cuenta que los ciudadanos con doble nacionalidad (y los de una sola), estn sujetos a las leyes locales y el gobierno de Estados Unidos no tiene jurisdiccià ³n legal si la persona comete algà ºn tipo de delito. Y asà ­ como cuentan con derechos, estos son los deberes de los ciudadanos americanos en el exterior: Rellenar las planillas y enviar los formularios de impuestos federales cada aà ±o. Estar al dà ­a en los impuestos locales que apliquen para cada paà ­s. Abstenerse de viajar a los paà ­ses que el departamento de estado considera no propicios. Inscribirse al servicio selectivo para los ciudadanos hombres. Estar al dà ­a con FACTA, o el tratado por medio del cual las instituciones financieras del extranjero deben informar al IRS acerca de los movimientos financieros de ciudadanos americanos o de empresas americanas. Finalmente, debe entenderse que Medicaid y Medicare no tienen cubrimiento en el extranjero y que podrà ­a haber razones por las que puede perder su nacionalidad. Este es un artà ­culo informativo y no pretende ser asesorà ­a legal.

Television is the worst invention of modern times Essay

Television is the worst invention of modern times - Essay Example In the modern offices, there are usually large screens where people can watch television as they take a rest after several hours of working. During lunch time, hotels have television for people to catch a glimpse of the lunch time news. In the evening after a long day of work, people either relax in social places or at home where they watch their favorite programs or live games such as football. Most of the free time for the families who can afford television as well as the energy to keep it running is spent watching shows. There are some television programs that are organized in form of episodes which are aired at a particular time in certain days of the week. They attract the attention of people who never like to miss a single episode. Family disagreements are known to have occurred as a result of preference of television programs and channels. This is because each channel has its own programs and episodes, and they try as much as possible to outdo each other in order for them to attract more viewers. There are incidences where it has turned out in to real violence for example when the children want to watch an episode while the father wants to watch football (Hilmes and Jacobs 2008 p 66). However, it is not always that families disagree because of television. It is also a source of contentment and relaxation. Many times the family is united through watching a particular favorite program for all. Under such circumstances, even if there were quarrels, they are usually forgotten for at least the time that the family will be viewing television (Sinha 2006 p 45). On the other hand, television is informative especially in regard to the events of national concern. People can see and listen to important people in the government, churches and many other leaders in the society on television. They also learn a lot concerning global events. It is a form of global networking in terms of information. People can learn the culture of others distributed

Landing on the moon Research Paper Example | Topics and Well Written Essays - 500 words

Landing on the moon - Research Paper Example The attempt to reach the moon dates back to the mid-20th century. On 13th of September 1959, the Soviet Union made the first object that landed on the surface of the moon. Luna 2 was the name of the spacecraft and was sent without a human accompaniment because of the potential risk that was involved. Despite being the first spacecraft to reach the moon, it was the second to be launched in the direction of the moon after the unsuccessful Luna 1. Through Luna 2’s movement to the moon, various discoveries were made about the moon. It was established that there was no significant magnetic field on the surface of the moon. In addition, there was never found any evidence of the presence of radiation belts in the moon (NASA 1). The United States also made an effort to have a spacecraft to the moon. This led to the landing of Ranger 4 to the moon in 1962 opening up more opportunities for the expansion of the aviation industry. The reaching of man to the moon was another milestone in the exploration of the moon. On July 20th, 1969 Apollo 11, a spacecraft owned by the United States landed on the surface of the moon with its astronauts Neil Armstrong, Michael Collins and Buzz Aldrin. This was the first manned spacecraft in the history of moon landings (NASA 1). However, afterwards, there have been other manned as well as unmanned spacecraft that have found their way into the surface of the moon. Between the first manned landings in 1969 to 1972, up to twelve astronauts reached the surface of the moon. Landing to the moon is not a simple affair; it is characterized by a sophisticated technology. A rocket is the equipment that was developed to break the gravity of the earth hence getting to the surface of the moon where there is no gravity. A rocket is propelled to the space where it continues to increase in speed even in vacuum. This

Regulatory Frameworks for Financial Reporting

Regulatory Frameworks for Financial Reporting Discuss the reasons why we need a regulatory framework for financial reporting. What are the advantages and disadvantages of making accounting rules by law as opposed to using IASB standards? The body of rules which determine how financial accounts will be compiled in any particular situation are known as the Generally Accepted Accounting Principles (GAAP); these are drawn from a number of sources. The first of these are legal; the main sources of these include the Companies Act 2006, as well as EU Law and the remainder of the UK common law. The second strand of this includes national and international accounting standard such as the ASB and IASB (International Accounting Standards Board) standards, as set by the Accounting Standards Board and their international equivalent; they will also work to establish public opinion on proposed new standards, and use seminars to discuss issues within accounting. The third strand is comprised of the rules of the Stock Exchanges, though these are only applicable to companies listed on the LSE or AIM. The major argument in favour of a regulatory framework is that standardisation is encouraged and, through this, we are able to make an accurate assessment of financial health. As Alexander and Britton point out, before the introduction of these standards, different firms in similar situations were following different accounting standards, leading to different and incompatible results (Alexander and Britton, 2004). Indeed, when takeovers occurred, different valuations taken by accountants could potentially generate vastly different results, given the uncertainty as to what to include: this, in turn, was bad fro the reputation of the accounting profession. The framework, in the shape of both law and accounting standards, allows for the element of subjectivity to be lessened. Further advantages of the current regulatory framework include increasing level of information for the end user, through stipulating minimum standards of disclosure; in addition, the current system benefits through input both from government (in statute, for example), and from the accountancy profession, which arguably works to ensure a balance of interests. However, within this, we then face a choice between regulation by statute and regulation through accounting standards, each with their relative merits and demerits. I shall discuss these in turn. The first advantage is that accounting standards act as a way of reducing the disparate methods by which one may create accounts; this, in turn, makes the account of greater benefit to the end user, given that they have a document which is easily comparable to others of the same kind. Without such a standardisation, there is a risk that different firms of accountant may have chosen to classify a particular type of asset or debt in a different way. Alexander and Britton (2004) demonstrates this through the example of property how is this to be valued? We might argue that it should retain the value for which it is bought; alternatively, we could say that the value should be this, minus depreciation; or thirdly, we could say that the value (given that prices of property will almost always be rising) should be the original price plus an inflationary multiplier. This is just one example, and taken over a large company, the potential for fluctuations is substantial. In an internationalise d economy, this value is correspondingly increased; Zeff (2007) remarks that the introduction of international standards has led to a very great increase in global comparability in relation to what we had before, namely, every country using its own national standards, which differed considerably from country to country. Indeed, Haller and Walton (2003) describe this as the nub of the international accounting problem. How do companies that want to operate across national (and therefore usually cultural) boundaries convey economic information appropriate for business decisions? Secondly, they provide a focal point for debate over what accepted practice should be. At present, it has occasionally been argued that accounting standards are not based on any coherent conceptual framework, but rather exist simply as rules in themselves (Alexander and Britton, 2004). The IASB is a body well-poised to correct such a problem: thus, in recent years, the IASB has launched a project to develop an improved common conceptual framework that provides a sound foundation for developing future accounting standards. It is difficult to imagine Parliament giving time to such a broad yet arguably essential task. Thirdly, on much the same basis, it may be argued that accounting standards are much less rigid than relevant legislation; each change to legislation will require a separate bill to proceed through Parliament, in contrast to accounting standards. Thus, the maintenance of accounting standards provides a body of rules that create standardisation while simultaneously lacking a legalistic rigidity. In addition, the true and fair view can be used when justifiable to override other accounting standards which may apply (Fearnley and Hines, 2003). Fourthly, it can be seen that the introduction of accounting standards have encouraged companies to make available more information than they otherwise would have. Examples of this can be seen in, for example, Robins remarks that FRS 3 (on reporting financial performance), requiring companies to highlight a range of different financial performance indicators (such as the results of continuing operations and discontinued operations) which allow a greater level of information than if simply profit were indicated (Robins, 1999). Through requiring enhanced disclosure of information, it can be argued that accounting standards create a greater standard of information to the end user, and thus the value of accounting in general. Fifthly, it may be viewed as an advantage that the guidelines are created by people with a strong connection to the industry; that is, professional accountants. Statutes such as the Companies Act are inevitably subject to party political pressures: and, in despite their best intentions, Members of Parliament are unlikely to have the same level of expertise as people with vast experience in their field. A further point is that when Parliament drafts legislation, it will intend for it to be applied by the courts; it would therefore be more difficult to create comprehensive standards in such a way than it would be to do so through a body comprised of accountants, creating standards for accountants. We may conclude that a system based on professional considerations is more likely to provide an accurate assessment of an institution. On the other hand, there are a number of corresponding criticisms. Firstly, requiring additional information, and for institutions to comply with certain standards, will inevitably lead to an increase in costs; checking that a set of accounts adheres to a particular set of standards will be require more work than simply taking an ad hoc approach. In addition, each new set of standards will entail its own costs for example, in re-training accountants who had become used to different standards. Secondly, it may be argued that these guidelines are increasing in volume and complexity. Indeed, a letter from the International Corporate Governance Network to the IASB asked whether some instruments are so complex and unstable that not only is portraying things by one number insufficient, but the users of accounts and stakeholders would be better served by the recognition that there may not an answer. Thus in certain areas, complexity will firstly make the standards more difficult to enforce , but also perhaps create inappropriate results, as they are inappropriate to the particular context. This is a particularly strong criticism if we consider that the economic case for the regulatory framework is perhaps unproven: The case for uniformity in accounting is not based on any settled body of evidence, or literature (Bell, 2005). Thirdly, the fact that the guidelines are both set and disciplined by the accounting profession means that there may be no effective method of enforcing the standards this is in contrast to any statutory system, which will be enforceable through the courts. Where professional accountants are involved, the only sanction for breach of these guidelines would appear to be through professional bodies, which have been slow to do so (Lewis and Pendrill, 2003). This is a particular problem, considering that (as seen above), part of the argument for accounting standards is in fact to uphold the reputation of the profession. In addition (and as Lewis and Pendrill point out), many accounting standards deal with issues which in a democratic society, should arguably be subject to democratic controls: the example given is that of FRS 17 (Retirement Benefits), which stated that deficits in a company pensions scheme were to be treated as expenses on the profit and loss account. This is an issue of national importance. Finally, requiring further standardisation means that there will be a trend towards rigidity in financial reporting; it has long been feared that this will lead to accounting becoming a process of rote learning of rules, without searching for any meaning within them. (Baxter, 1962) Thus, although there will be a standardised system, this will not necessarily be one in which these rules have principled bases; at the same time, such standards remove any opportunity for individual judgment or discretion.. In addition, a rigid set of standards will not be appropriate in every situation to which they might be applied; for example, the property industry protested the application of SSAP 12 to property since its introduction (Andrew and Pitt, 2006; SSAP19 was later introduced to cover this). It may even be that an emphasis on rules over judgment distorts the realities of a given situation the experience of FRS5 has shown that judgement-based accounting can operate successfully to report ec onomic reality in a situation where previously there had been an over-reliance on rules (ICAS, 2006). In conclusion, while there is a clear value in standardisation (in that accounts, through being created from the same standards, are more reliably comparable), it would appear that there are certain conflicts. The first is between expertise and control: to what extent should Parliament allow standards boards to create their own rules, benefitting from their own experience, and to what extent should their own political persuasions have a role? The same problem applies in enforcement allowing the accounting industry the opportunity to enforce their own rules gives them the independence to enforce them using their own expertise, but otherwise could lead to charges of indifference to their own wrongdoing. Secondly, there is a conflict between standardisation and complexity; though the aim of standardisation would perhaps be best served by standards covering every possible eventuality, these would be so lengthy and comprehensive as to be unworkable; to some extent, we must rely on broade r principles. The relative merits of each of the relevant methods will therefore depend on the approach we take towards each of these conflicts.

Phoenix Jones Character Analysis Essay

They say with age, comes wisdom. They say a tough life will build tough people. That the world, no matter how terrible it may seem or how bad things get, is only what you make of it. This has never been shown more so by Phoenix Jackson from Eudora Welty’s â€Å"A Worn Path†. Encumbered with age and poverty, Phoenix shows fortitude, cleverness, and a child-like view of the world while traveling to the city for medicine. Welty’s love of literature from her mother, and classic writing style with African American characters (Marrs) is clearly displayed in â€Å"A Warn Path†. Eudora Welty, whose life spanned most of the 20th century, represented the world of the deep American South in multiple genres. In stories, novels, and photography, the Pulitzer Prize winner was especially interested in the relationship of place to character. Her art explores the impact of place on the life of the individual depending on race, gender, and economic status, as well as the reverse influence of the individual character on environment, which is exeptionally displayed in â€Å"A Warn Path† (Marrs). In â€Å"A worn path† an elderly african-american woman, named Pheonix Jones, is up against the world on her way to town. Armed with nothing but her cane, she maneuvers through obstactle after obstacle, showing perseverence in the highest fashion through every disincentive that inhibits her journey. As such, her story depicts the Depression in the United States from the vantage point of a victim insufficiently represented in art—though a victim who, like the mythological phoenix her name evokes, resists annihilation, Phoenix transcends the abuse she experiences. This essay will explore Eudora Welty’s character Phoenix Jones’s most exemplary traits. It will shine light on her fortitude, ingenuity, and light hearted view of the world. Provided along with Phoenix’s traits is examples in which she shows each trait, with direct reference to â€Å"A worn path†. Imagine, having every bone in your body weakened with over seventy plus years of aging. You now have the bones of Phoenix Jones. Weakened, she struggles to get to town. Yet, still she keeps trecking over every obstacle thrown at her. This calls to merit her outstanding fortitude. At one point she encounters a barbed wire fence. With barbs glaring at her, hungry to put a halt to her journey, â€Å"There she had to creep and crawl, spreading her knees and stretching her fingers like a baby trying to climb the steps. But she talked loudly to herself: she could not let her dress be torn now, so late in the day, and she could not pay for having her arm or her leg sawed off if she got caught fast where she was. At last she was safe throught the fence and risen up out of the clearing,† (Welty 850). This is a fine example of her phenominal perseverance and fortitude, showing she was not only going to get through, but she refused to let that fence make even a scratch on her dress. And even before that, at the start of her journey, she already had shown her tremendous amount of determination. As she starts out on her journey she exclaims with a fiery attitude â€Å"Out of my way, all you foxes, owls, beetles, jack rabbits, coons and wild animals! Keep out from under theses feet, little bob whites. Keep the big wild hots out of my path. Don’t let none of those come running my direction. I got a long way† (Welty 849-850). This shows that her mind is already set on getting to town and nothing is stopping her. These fine examples show the true, raw determination and fortitude within Pheonix Jones, showing that she may be frail, but she is anything but weak. There are few things that make true â€Å"good character†. Imagination is one of them. No one has better imagination than a child. A child sees the world as something different†¦ something better. Phoenix Jones clearly holds her inner-child within herself after all these years. After traveling a piece she decides to rest. â€Å"Up above her was a tree in a pearly cloud of mistletoe. She did not dare to close her eyes, and when a little boy brought her a plate with a slice of marble cake on it she spoke to him. â€Å"That would be exceptable,† she said† (Welty 850). Her imagination peeking forth, this shows even through her journey, she imagines a little boy giving her a slice of delicious cake, presenting that everything does not have to be serious. A little piece onward, she shows her enlightening imagination running wild again as she runs up on a menacing scarecrow that she gazes at from a distance. â€Å"Ghost,† she said sharply, â€Å"who you be the ghost of? For I have heard of nary death close by. †Ã¢â‚¬ ¦ She found a coat inside that an emtiness, cold as ice. â€Å"You scarecrow† she said†¦ †Dance, old scare crow† she said, â€Å"while I dancing with you. † She kicked her foot over the furrow, and with mouth drawn down, shook her head once or twice in a little strutting way,† (Welty 851). Her fun loving child-like nature is highlighted through this passage, showing that she took a fear, and enlightened it when she found out it was a scarecrow, dancing with it, showing the trophy of imagination and optimism. Welty shows through Pheonix that imagination will never die, and that it is a precious tool to get over any obstacle. Further down the warn path, Phoenix is greeted by a discourteous hunter helping her up after she fell in a ditch in the wake of a nosy dog coming to investigate this strange intruder. This point is where she shows her cleverness and wit. As she is talking to the hunter, â€Å" Without warning, she had seen with her own eyes a flashing nickel fall out of the man’s pocket onto the ground† (Welty 843), and she said nothing. As it continues the hunter runs off and she wittily bent over in his absence and â€Å"The yellow palm of her hand came out from the fold of her apron. Her fingers slid down and along the ground under the piece of money with the grace and care they would have in lifting an egg from under a setting hen†(Welty 843). As he later lies about having money to spare, this presents her wit, as she gained five cents from this brash traveller who has the audacity to later hold a gun to her head as a joke, which does not intimidate her, and only shows once again the fortitude previously stated in the last paragraph. As she gets to her destination, a clinic that she gets medicine from, she meets an attendant when she first walks in. She came to claim a bottle of medicine through charity for her grandson, which may just be a guise to get free medication, which in itself is a example of clever planning, the example I am using is of her interaction with the attendant. â€Å"It’s Christmas time, Grandma,† said the attendant. â€Å"Could I give you a few pennies out of my purse? † â€Å"Five pennies is a nickel,† said Phoenix stiffly† â€Å"Here’s a nickel,† said the attendant† (Welty 856). She persuades the attendant to give her a nickel, which in total gives her a dime, showing her witty resourcefulness. Whether she uses this ten cent for her grandson a windmill, or something else she wishes to buy, her adept skill and dexterity is presented as she uses wit and expierence to claim these precious boons. Pheonix Jones is a woman of many traits. From her perseverance to her sly inginuity, she uses all her characteristics to get through â€Å"A Warn Path†. She shows her child like perception in a way that eases the burdon of travelling. To the hills and back again seven times fold, her fortitude and will is an object of pure sovereinty over obstacles in her way and in her head. And with just a little bit of quick thinking and bamboozlement she was able to obtain a secondary reward from her journey, a skill that comes in handy throughout her life. Pheonix Jones is a pure, text book definition of strong.