China's Environmental issue Essay Example | Topics and Well Written Essays - 2000 words

China's Environmental issue - Essay Example Fast financial improvement has prompted decrease in land that can be developed. As indicated by current investigations China has lost more than 44.1 million hectares of land since the 1980s. Numerous wildernesses, fisheries and lakes have been demolished. Most of China’s backwoods and wildernesses are experiencing deforestation and devastation. Desertification and salinization are other serious issues influencing arable land. Enormous zones of the Yangtze River have lost its volume. Ecological issues which have influenced China’s arable land have prompted shortage of water and reduced horticultural creation limit. Genuine concerns have been raised about China’s capacity to take care of its rising populace. Soil disintegration, desertification, water shortage, deforestation are a portion of the major natural issues looked by China (Edmonds, 53). China’s rising modern limit has prompted contamination which undermines nature. Modern waste items make up an enormous part of contamination in China. Squander items have been discharged into the earth without appropriate preparing strategies. Material, mining, food, paper, oil businesses are the main makers of waste items which have been dumped into the Huang River. The absence of requirement of natural guideline laws had prompted the spread of contamination by the mechanical area. China’s ventures likewise do not have the advanced innovation to process mechanical waste items. China has sufficient assets of oil and coal. Anyway it devours more vitality than it produces. A flourishing economy has additionally taken care of the requirement for vitality assets. This has prompted the debasement of nature. Coal is the primary wellspring of vitality for China. The interest for raw petroleum and power has expanded with the ascent in businesses. China expends around 9 percent of the world’s oil gracefully. It is progressively dependant upon outside makers for oil and vitality

The Changing Role of the Hero in The Red Badge of Courage Essay

The Changing Role of the Hero in The Red Badge of Courage   â â â With Stephen Crane's The Red Badge of Courage, the idea of the chivalrous figure starts to move more distant away from unmistakably characterized attributes. The possibility of a solitary individual ascending to chivalrously overcome in any circumstance lost kindness with the changing perspectives on the nineteenth century driving Crane to address as a topic the predicament of gallantry in an unheroic age (Beaver 67) by making in Henry Fleming a figure both courageous and non-brave across the board. His investigation of the ideas of boldness and weakness demonstrates them to be inverse sides of a similar coin as confirm in the courageous figure.  â â â â â â â â â â Through Henry's movement in considerations, Crane investigates this changing perspective on the saint. As the book opens, the young [Henry] had accepted that he should be a legend (Crane 50), as he set out as a recently enrolled man. Anticipating the call of his first fight, Henry mirrored that [s]ometimes he slanted to trusting them all saints (Crane 75) in light of on their job as troopers. In any case, when gone up against with the truth of fight, Henry before long saw that [t]here was a solitary nonattendance of gallant stances (Crane 86). Attempting to adapt to his own deficiency, Henry ends up continually ailing in correlation with everyone around him. As they walked along he felt that legends could discover pardons . . . They could resign with impeccable sense of pride and rationalize to the stars (Crane 123). Walking among those saints injured in fight, they rendered it practically inconceivable for him to see himself in a brave light (Crane 125). Henry started to surrender that he ought to ever turn into a saint (Crane 126). In any case, through another encounter in fight, Henry got himself funct... ...an of his red identification of weakness known distinctly to him, he earned his red identification of fortitude. However, the need of a turn in character to make the last saint is as yet prove. By indicating the cozy connection between the negative and positive parts of a solitary trademark - for this situation standing up to fight with either boldness or weakness - Crane opens the entryway for a limitless comprehension of what makes a legend by showing that flawlessness is anything but a vital trademark.  Works Cited Beaver, Harold. Stephen Crane: The Hero as Victim. Modern Critical Interpretations: Stephen Crane's The Red Badge of Courage. Ed. Harold Bloom. NY: Chelsea House Publishers, 1987. 65-74. Crane, Stephen. The Red Badge of Courage. Introduction. Pascal Covici, Jr. NY: Penguin Books, 1985. Credy, Edwin H. Stephen Crane. Fire up. Ed. Boston: Twayne Publishers, 1980.

The Role of Women Portrayed in the Novel The Wild Geese - Literature Essay Samples

Ogai Mori, one of Japan’s most highly respected writers, was the author of the novel â€Å"The Wild Geese†. One of the primary characteristics of Mori’s work is its examination on problems that arise in people’s lives, specifically when their desires conflict with the demands made upon them by society. Back in the 19th century, Japanese society inflicted the fact that women didn’t legally exist, and were solely seen as those in charge of taking care of the household and children. Throughout the story, the author depicts one character’s life, Otama, as a woman in the Meiji-era, who has little freedom to make choices in her personal way of life. Also, male characters such as Okada and Suezo are used to identify the different perspectives men could have towards female roles. Therefore, the novel reflects a realist romanticism of the late 1800s Japanese society, portraying throughout symbolic figures and the main female characters the difficultie s of living in this period of time. The primary way in which Ogai Mori accomplishes to transmit his message is throughout the male character of Suezo and his involvement with women. This sexist character decides to follow society’s influences and objectify women, specially seen in the way he interacts and communicates with his newly obedient and tender mistress, Otama. At the beginning of their frowned upon relationship, he immediately deduced he could win this young girl over, knowing that with his wealth he would be able to per sway Otama’s father into accepting her daughter’s new role. Moreover, Suezo decides to buy a house where he could escape reality and develop his secret relationship with Otama. Judging by this, the mistress felt as if she was obligated to stay inside the house, where her duty was to calmly and respectfully wait all day for Suezo, knowing that she no longer had the freedom to do as she wished. Besides Otama, Suezo had a very peculiar and complicated relationship with his wi fe Otsune, a woman that received less respect and rights than Otama. She was constantly judged and described as usless and stupid, when in reality, Otsune had an amazing capacity of figuring out the truth his â€Å"loyal† husband was hiding. To illustrate her struggle, the peripheral narrator in the book describes in a highly disgusting and unattractive style the way Suezo judged his partner during natural processes such as breast-feeding: â€Å"His wife, who†¦ the exposed breast.† (Mori, 1959, p. 26). In this section of the book, Mori uses extremely detailed imagery to demonstrate Suezo’s perception towards Otsune, as an unworthy human being whose only purpose of existence is to feed and take care of children. Furthermore, the author creates an interesting symbolism, where the young baby attached to Otsune’s breast represents the stagnation towards her job, where her hungry responsibility pulls her down to the role she must fulfill. Besides Suezo, the main character of Otama portrays the orthodox role of women in the 1800’s in a unique and challenging way. First of all, she understands all too well that she is being treated badly for no reason at all, but she traditionally continues to be bound and limited from her freedom by the duty she must follow. Otama accedes to Suezo’s wishes out of devoted faithfulness towards society’s rules, with the purpose of pleasing her father in economic and moral ways. Although Otama seems to be a loyal and faithful to the regime imposed at the time, she manages to challenge the stereotypical feminine ways of life, something extremely rare at the time. After committing herself towards Suezo for her father’s comfort and happiness, the protagonist starts to develop a long distance relationship with the handsome character of Okada. In addition to her prohibited behavior, Otama found herself thinking more about this young man than her owner, Suezo, the man she was forced to love. Captivated by the unusual respect and appreciation Okada offers, the hidden mistress found herself casually sitting by the window every day, with the anticipation of admiring the man that brought hope to her monotone life: â€Å"When Okada took.. the moment he had bowed.† (Mori, 1959, p. 77-78). Here, the text shows the excitement and curiosity Otama feels with Okada’s daily visits, thanks to the powerful and descriptive adjectives the author specifically uses for the reader to picture the scene. Mori portrays the eagerness of the hopeful woman through her body language, where the narrator exposes clues leading to the expected conclusion of Otama’s attraction to Okada. Due to the blushing in her cheeks and the quick pulse of her heart, we can further comprehend the challenge the character imposes to the expectations she’s meant to comply. Lastly, Ogai Mori accomplished to communicate everything from women’s roles to men’s expectations through the multiple hidden symbols represented by his characters. Symbols like the apron, the insect, the wild geese and Otsune’s breast-feeding ensure a deep meaning to the story, but the most symbolic event of the novel took place in Otama’s boundary to the outer world, the window of her house. Here, as one of her two birds gets trapped by a snake, the image of Otsune and Otama being attacked by Suezo comes to the reader’s mind. Precisely, the trapped bird is the mistress, while the devious snake is Suezo, representing how his strength and power somehow traps Otama, eliminating every possibility of her being free and independent. Also, the fact that Okada liberates the bird from the snake demonstrates the opportunity of the mistress having a joyful and unlimited life with a man that could eliminate the barriers Suezo has built for her buy buying the house in Muenzaka. To clarify this, in chapter 19: â€Å"By this†¦ of the cage.† (Mori, 1959, p. 88) the author creates an implicit paragraph, where his intent is to show how deep the snake, or better said Suezo, had his teeth buried in the poor bird and how he wouldn’t let go, displaying through a metaphoric concept the real situation between Otama and Suezo. After thoroughly analyzing the most important aspects of the novel â€Å"The Wild Geese†, we can conclude that Ogai Mori portrayed and illustrated his ideas and analytic thoughts by the use of excellent techniques. Both symbolism and character development greatly contributed to the legacy of the story, but in more detail, the challenge presented by Otama opened the minds of many different women around the world. Due to the circumstance that female rights and voices have always been inferior and masked by masculine superiority, the fact that Otama slightly outdared Japanese concepts in the 1880’s shows how the unnoticed female strength and intelligence can lead to incredible social changes. In conclusion, â€Å"The Wild Geese† has become not only a symbol, but a treasure of Japanese literature, with the capacity to overcome every mentality in our actual and future generations.

Walmarts Sustainable Business Development - 1666 Words

Walmart’s Sustainable Business Development The purpose of this paper is to introduce you to the role of sustainable business philosophies and practices of Walmart as well as looking at Walmart’s strategic management perspectives and what type of impact and influences they have on the external forces in the industry. While also focusing on Walmart’s concept of value creation applied to SBD (sustainable business development) and their strategies. Defining Sustainable business philosophies are a system of fundamental or motivating principles that a business handles in different areas of operation based on the actions or beliefs of that business. â€Å"For businesses to have a sound business philosophy is the cornerstone of a successful business† (Burney, n.d). The businesses philosophy is usually the company’s mission and vision statement, which explains the company’s overall goals and their purpose of being in business (Burney, n.d.). Mission statements are a guide for a company to develop and implement a corporate sustainability strategy and are usually incorporated in a company’s sustainability report (Epstein Buhovac, 2014). Sustainable business practices are when a business initiates environmentally-friendly operations internally and externally to become a sustainable organization and to reduce their environmental footprint by cutting down on waste (Belcher, n.d.). Strategic management perspectives are how a company views and solves important issues in order to reachShow MoreRelatedSustainability and Walmart1602 Words   |  7 Pagesï » ¿ Walmart Stores, Inc. Strategic Initiative Preston Burrell, Sue Ford, Ketia Francois, Chris Hiniker, George Lance FIN370 July 29, 2013 Laura Haase Walmart’s Strategic Initiative Strategic planning is a goal of most if not all companies that exist. 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Introduction: Walmart one of the largest chain stores has a famous mantra â€Å"Ever Day Low Prices† has been attracting millions of customers around the world with their value chain activities. Walmart has lots of cost advantage and strategies over its competitors. Walmart has been able to execute its business level strategies with lot of success, and efficient policiesRead MoreWalmart : Behind The Scenes1183 Words   |  5 Pagespart of life the average person more than likely has little knowledge that pertains to Walmart’s success and business culture. This paper will guide one through the history of the organization, why Walmart is successful, what could threaten or open new opportunities, and how might they hold a competitive advantage. History To fully understand Walmart’s business one should first study the history of Walmart’s retail company. 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Discussion on Cultural Heritage-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Cultural Heritage. Answer: Discussion Cultural heritage refers to a way of living developed in a community by a specific generation and is passed over to other generations in different forms. The main message of the article is that, popular music should take part in creating cultural heritage and the various ways how it can. I dont agree with the author because his main ideas reflect an ancient thinking without considering the current changes that are also important in creating cultural heritage. Below is a critic of the article on how the authors writing is biased in various ways. Popular music as referred in most cases is known to influence the concepts of various values, norms and beliefs that influence way of life of a specific generation both present and past. The author puts this idea across in a view that its mandatory for every popular set of music to recognize a past experience or practice in order to create a memory while one can create an idea to be emulated later as well (Leonard and Robert Strachan, 2010). Popular music faces various challenges of intelligibility similar to that of traditional times as not all in the industry are fully modernized unlike the way the author puts it. Creating cultural heritage is a communal responsibility from the popular music fraternity, the community members as well as the visitors to enhance a creation that fits all relevant ideas to enhance its significance. The author gives biased information in that the visitors and the community members feel left out in creating a significant heritage (Parr, et al, 2009). Material culture of popular music as the author says, process of its recognition to collection and display is very important to ensuring that the right material is put on board but its value is not developed or made but enhanced. An artefact is not made but enhanced to fit its value to help explain the heritage unlike what the author suggests of value making to represent both social and political institutions at the museum level. Locating popular music sites as indicated by the author in the areas of Northern part of pacific town will influence the popular message in that area but will not change the original message. Upon listening to the music set, the listener identifies with a specific cultural heritage hence not in all cases that the location identifies with the heritage to be formulated. Every human being relates with a specific cultural heritage and the intervention of the various organizations like ICOM and UNESCO only help in formalizing the aspect but cannot influence a cultural change that people are not willing to take part in like the author suggests even if they are visitors. Personal engagement like in the case of Nirvana is only a success in presence of willing cultural individuals and not by willingness of the organization as the author puts it. Reading the article has enhanced my understanding on the importance of popular music in forming cultural heritage. The article is worth reading to enhance once knowledge on the scope of popular music and cultural heritage. References Leonard, Marion, and Robert Strachan. (2010). The Beat Goes On: Liverpool, Popular Music andthe Changing City. Liverpool: Liverpool University Press. Parr, Joy, Jessica Van Horssen and Jon van der Veen. (2009). The Practice of History SharedAcross Differences: Needs, Technologies, and Ways of Knowing in the Megaprojects.

The Human Brain Essays (2234 words) - Neuroanatomy, Motor System

The Human Brain TABLE OF CONTENTS HEADING PAGE NUMBER 1. Table of Contents 1 2. Table of Illustrations 2 3. Introduction 3 4. Body of work 4 to 8 5. Conclusion 9 6. Illustrations 10 to 12 7. Bibliography 13 8. Glossary 14 to 16 9. Index 17 to 19 TABLE OF ILLUSTRATIONS HEADING PAGE NUMBER 1. Inside the Head 10 2. Inside the Brain 11 3. Areas and Jobs 12 INTRODUCTION NOTE: All words in bold print will be found in the glossary. The human body is divided into many different parts called organs. All of the parts are controlled by an organ called the brain, which is located in the head. The brain weighs about 2.75 pounds, and has a whitish-pink appearance. The brain is made up of many cells, and is the control centre of the body. The brain flashes messages out to all the other parts of the body. The messages travel in very fine threads called nerves. The nerves and the brain make up a system somewhat like telephone poles carrying wires across the city. This is called the nervous system. The nerves in the body don't just send messages from the brain to the organs, but also send messages from the eyes, ears, skin and other organs back to your brain. Some nerves are linked directly to the brain. Others have to reach the brain through a sort of power line down the back, called the spinal cord. The brain and spinal cord make up the central nervous system. The brain doesn't just control your organs, but also can think and remember. That part of the brain is called the mind. PROTECTING THE BRAIN Twenty-eight bones make up the skull. Eight of these bones are interlocking plates. These plates form the cranium. The cranium provides maximum protection with minimum weight, the ideal combination. The other twenty bones make up the face, jaw and other parts of the skull. Another way the brain keeps it self safe is by keeping itself in liquid. Nearly one fifth of the blood pumped by the heart is sent to the brain. The brain then sends the blood through an intricate network of blood vessels to where the blood is needed. Specialized blood vessels called choroid plexuses produce a protective cerebrospinal fluid. This fluid is what the brain literally floats in. A third protective measure taken by the brain is called the blood brain barrier. This barrier consists of a network of unique capillaries. These capillaries are filters for harmful chemicals carried by the blood, but do allow oxygen, water and glucose to enter the brain. THE DIFFERENT SECTIONS OF THE BRAIN The brain is divided into three main sections. The area at the front of the brain is the largest. Most of it is known as the cerebrum. It controls all of the movements that you have to think about, thought and memory. The cerebrum is split in two different sections, the right half and the left half. The outer layer of the cerebrum is called the cortex. It is mainly made up of cell bodies of neurons called grey matter. Most of the work the brain does is done in the cortex. It is very wrinkled and has many folds. The wrinkles and folds give the cortex a large surface area, even though it is squeezed up to fit in the skull. The extra surface area gives the cerebrum more area to work. Inside the cortex, the cerebrum is largely made up of white matter. White matter is tissue made only of nerve fibres. The middle region is deep inside the brain. It's chief purpose is to connect the front and the back of the brain together. It acts as a "switchboard", keeping the parts of your brain in touch with each other. The back area of the brain is divided into three different parts. The pons is a band of nerve fibres which link the back of the brain to the middle. The cerebellum sees to it that all the parts of your body work as a team. It also makes sure you keep your balance. The medulla is low down at the back of your head. It links the brain to the top of the spinal cord. The medulla controls the way your heart pumps blood through your body. It also looks after your breathing and helps you digest food. THE DIFFERENT PARTS OF THE BRAIN THE BRAINSTEM: The brainstem

Malcom x and essays

Malcom x and essays The mid 20th century was a trying time for black Americans. Facing social, political, and economical injustices, over 20 million black Americans were living in the free land of America while being denied equality and opportunity. Malcolm X called this condition of living 20th century slavery, implying that the black man was still not free some 100 years after the Civil War. While there were many black leaders at this time, two of the most recognized figures in the Civil Rights struggle were Dr. Martin Luther King and Malcolm X. These two powerful orators had the power to motivate their audiences with a strong felt passion for the cause of freedom. During the early 1960s, after years of small, gradual progress, there was an act now attitude in messages of both men. However, each had his own idea of action. Ultimately King and X wanted a similar result of their fight. Freedom. Although there are similarities in their methods and philosophies concerning the freedom movement, bot h men differ drastically in their approaches. In this paper I will compare the two black leaders and how they differ method of action and religious beliefs and how they relate to the overall message of the men. All of which will be based on the readings from the course text. The first difference I noticed in the speeches of the two men is their idea of action. Where King would organize a march or a sit-in, X would urge his followers to use any means necessary, often with the use of violence, to make their message clear. That message, for both men was one of non-acceptance of the blatant injustices that were being imposed upon black Americans. One of Kings solutions to this problem was economic control by withdrawing black money from merchants and industries that were not treating blacks fairly. King said, We dont need to argue and to curse. We dont need ant Molotov cocktails, instead King urge black Americans t...

Human Resource Management in its Environment Essay - 2

Human Resource Management in its Environment - Essay Example These are based on opposing views of human nature and managerial control strategies. Employers have been accepting a range of ‘soft’ and ‘hard’ people-centered practices associated with human resource management (Cunningham & Hyman, 1999). HRM can thus be interpreted as a ‘soft’, developmental humanist approach or a ‘hard’, situational contingent approach (Kane, Crawford & Grant, 1999). Storey distinguishes between hard and soft forms of HRM, typified by the Michigan and Harvard models respectively (HRM Guide, 1997). The Harvard model of HRM or hard HRM by Beer et al focuses on the resource side of human resources and the control lies in the hands of the management. It is quantitative and costs are calculated in the form of headcount. In this approach, contend Truss et al, the human resource practices and policies are closely related to the strategic objectives of the organization (external fit) but are also coherent among themselves (internal fit). The soft model proposed by the Michigan School is a strategic approach and endorses management’s views (Gill, 1999). The soft HRM thus deals with the ‘human’ aspect of HRM and is concerned with communication and motivation. It deals with the utilization of individual talents and McGregor’s Theory Y perspective on individuals, which means developmental humanism (Truss et al). This is based on the assumption that people should be led rather than managed. This implies that people should be so motivated that commitment springs from within. The behavior becomes self-regulated rather than be controlled or imposed. Hence people do not work under external pressures and there is an environment of mutual trust within the organization. Soft HRM is also associated with goals of flexibility and adaptability where communication plays a great role. The soft version assumes that employees will work best when they are committed to the organization. They would not

Component Based Software Engineering Assignment Example | Topics and Well Written Essays - 750 words

Component Based Software Engineering - Assignment Example This is because these applications are already deployed originally for an environment or naturally embed assumptions based applications. In addition, the documentation procedure is nil, in these types of assumptions therefore if the component is reclaimed again then it is impossible to carry out test to check whether the assumptions are still valid or not. The implanted environmental assumptions are not invalid if they are reused in a different environment. However, this is possible only if the components are utilized in an operational system (Sommerville 1989). Component Composition The process regarding the Component Composition includes the integration of components with each other and particularly if written â€Å"glue code† in order to generate a system or another component. There are different ways to compose components. The methods include sequential composition, hierarchical composition and additive composition (Sommerville 1989). Sequential Composition Suppose a scena rio in which you are composing two components for instance A and B. Now in order to generate a new component such as Sequential components you generate this by combining the 2 existing components. In other words the sequential component is formed by calling the existing components in sequence (Sommerville 1989). This composition can be addressed as a composition of the â€Å"provides interfaces†.... Therefore, these compositions are used along with the components that include program elements or components that provide services. Hierarchical Composition The hierarchical composition occurs if the one component is called directly on the services offered by another component. These services are actually needed by the calling components. Thus, the â€Å"provide interface† that are offered by the called components must need a compatible â€Å"required interface† of the calling component. Here the component A calls directly the component. If the calling procedure is matched by their provided interfaces than no need of extra code is required for these components (Sommerville 1989). On the other hand, if the â€Å"required interface† between the two components such as A and B occurs than some conversion code is needed to overcome the situation. Moreover, the services do not need any â€Å"required interface† therefore, this type of composition is not utilized during the implementation as a web services. Additive Composition The additive composition happens when two or more components are added together in order to generate a new component that combines with each other functionally. The combination of the parallel interfaces includes the â€Å"provide interface† and the â€Å"required interface†. These interfaces are present in components A and B. However, these components are called separately with the help of their external interface of the composed component. In addition, the components A and B neither depend on each other nor they call each other. (Sommerville 1989) This kind of composition is actually utilized along with the other components that are program units or service components. In fact, all

Army Values Essay Example for Free

Army Values Essay In the US Army we are taught to live up by the 7 ARmy Values. They are broken down to us in the acronym LDRSHIP. Loyalty Bear true faith and allegiance to the U.S Constitution, the Army and other soldiers. Duty Fulfill your obligations. Respect Treat people as they should be treated. Selfless Service Put the welfare of the nation, the Army and your subordinates above your own. Honor Live up to the army values. Integrity Do whats right legally and morally. and Personal Courage Face fear, danger or adversity (physical or moral). All 7 values have an impact on each other, and are integral part of ones moral standing. In my personal opinion, Loyalty means being a person that other’s can count on. That when the time comes, you will be there to do what needs to be done. You will be true and faithful to them no matter the outcome. If that loyalty is not observed by both parties involved however, then that sense of loyalty may eventually change or even fade. Duty to me is accomplishing a task that needs to be done, no matter how much you’d rather be doing something else. Whether you love it or hate it. The task is there to be done. If one does not fulfill their duties on a regular basis, then those around them have to pick up the slack, and any sense of loyalty begins to become tarnished. Everyone wants to be respected. It’s in our nature, but in order to obtain respect, first of all†¦.one has to respect oneself. Second, one has to show respect to others in order to gain respect from them. If one doesn’t show respect to someone, that person may often feel slighted and lose.

Sir Gawain and the Green Knight :: English Literature Essays

Sir Gawain and the Green Knight Sir Gawain and the Green Knight was written in the late fourteenth century. To this day, no one knows the name of the author of the poem. The poem was written in a dialect that is very hard to understand. Alliteration and rhyme are combined to create unique stanzas, called "Bob and Wheel." The term "Bob and Wheel" means that a poetic stanza has long alliterative lines; then, there is a two syllable line followed by a quatrain. The poem has several plots. One plot or theme is temptation. "The poem is a medieval comedy of manners told from a distinctly Christian viewpoint." In the lines from 366 to 443, the poem shows how Sir Gawain is chivalrous and brave. In this passage, there is action and symbolism that cause the characters' reactions. In the beginning of the passage, not much action is going on. The Green Knight then rides into King Arthur's house on his horse. He gives a challenge to everybody in the hall. The king says that whoever cuts the Green Knight's head will be a brave person. Then Sir Gawain says that he will take the Green Knight's challenge. But, he wants to know the Green Knight's name. Sir Gawain says,"Nor I know you not, knight your name nor your court. But tell me truly thereof, and teach me your name (Norton 210,line400-401). The Green Knight, however, does not give his name to Sir Gawain. Instead, the Green Knight says Sir Gawain has a year to find out where the Green Knight lives. Once Sir Gawain discovers where the Green Knight lives, he will know his name. The Green Knight says, "If I tell you true, when I have taken your knock, and If you handily have hit, you shall hear straightway of my house and my home and my own name" (Norton 210 lines 406-408). At this point Sir Gawain does not know wha t to do. Sir Gawain asks the Green Knight for directions to his house. But the Green Knight will not give any clues to Sir Gawain, and he says, "That is enough in New Year, you need say no more" which means that after the year is through, Sir Gawain will know everything (Norton 210 line 404).

Long-Term Debt Gaap V Ifrs

Long-Term Debt U. S. GAAP vs. IFRS Scott Bailey Acc 311 Debruine Every company in the world must raise funds in order to finance its operations and expansion. The most common form of this funding is through the use of long-term debt. Depending on where the company does business and who uses their financial statements, there are different ways of recording this debt through the use of United States Generally Accepted Accounting Principles (U. S. GAAP) and International Financial Reporting Standards (IFRS).The main differences between the two accounting standards, with regards to long-term debt recognition, deal with debt issue costs and convertible bonds. Debt issue costs are the payments associated with issuing debt, such as various fees and commissions to third parties. According to U. S. GAAP these payments generate future benefits that under ASC 835-30-45-3 are recorded on the balance sheet as deferred charges. These charges are capitalized, reflected in the balance sheet as an as set, and amortized over the life of the debt instrument. Early debt repayment results in expensing these costs.Under IFRS costs are deducted from the carrying value of the financial liability and are not recorded as separate assets. Rather, they are accounted for as a debt discount and amortized using the effective interest method. (IAS 39, par 43) The debate between which set of standards correctly portrays the financial implications of these costs is centered on the idea of matching expenses and revenue. Those for U. S. GAAP argue that the deferred costs create an asset to which we can then match the revenue with the expenses over the useful life of the debt.This is in compliance with the matching principle of the conceptual framework for financial accounting. Under IFRS the costs are said to be immaterial and do not require consideration of the matching principle. This brings up possible issues of managed earnings based on when companies are issuing debt and when they are recogni zing the issue costs. A convertible bond is a type of bond that the holder can convert into shares of common stock in the issuing company or cash of equal value, at an agreed-upon price.The difference between US and international standards arises when determining how to measure and account for convertible feature of the bond. Under U. S. GAAP, ASC-420-20-25-6 states: A contingent beneficial conversion feature shall be measured using the commitment date stock price but shall not be recognized in earnings until the contingency is resolved. This basically says that the convertible feature of the bond is not recognized until it is actually resolved.Under IFRS they refer to the convertible part of the bond (equity element) as an embedded derivative which must be accounted for separately from the liability element of the bond. (IAS 39, par 11) These embedded derivatives are treated the same as stand-alone derivatives in that they are measured at fair value with all changes in fair value r ecognized in profit or loss. (IAS 39, par 46) This process of recording causes a company to be less stable and more reactive to changes in the market. This is not necessarily a bad thing because it accurately portrays the value of the future benefits of the bonds.Accounting for convertible bonds and debt issue costs is likely to change in the future. The US and international standard boards are constantly working on a convergence in order to have a single set of accounting standards for every business. The issues with long-term debt are only a few of many differences that need to be resolved between IFRS and U. S. GAAP. They have been working on the idea of a convergence for many years and personally I do not believe there will be any type of convergence in the near future.With that being said it is important that we know the differences in reporting between IFRS and U. S. GAAP and are able to recognize the financial implications of these differences. Works Consulted Financial Accou nting Foundation. (n. d. ). Financial Accounting Standards Board. In FASB Accounting Codification Standards. Retrieved October 11, 2012, from http://www. fasb. org/home IFRS Foundation. (n. d. ). International Financial Reporting Standards. In eIFRS . Retrieved October 11, 2012, from http://eifrs. ifrs. org/IB/Register

Analysis On The Farewell Of Arms By Ernest Hemingway

The book I chose to do my analysis on was A Farewell to Arms, written by Ernest Hemingway in 1929. It has a first person narrative and is told by American ambulance driver Frederic Henry who finds love in the form of a nurse named Catherine Barkley all while the first world war is happening in the background. The story almost serves as a biographical piece on Hemingway himself as many of the events and experiences in it are inspired by real life ones that affected him. He did fight in World War 1 and served as an ambulance driver where he also met and fell in love with a nurse. The war had a major impact on himself and also other notable writers of the time which included Gertrude Stein, F. Scott Fitzgerald, and T.S. Eliot who were together part of the â€Å"lost generation†. This was because of how destructive it was and the affects it had on people on the front and at home. In the end of it millions of people had died and it all seemed for nothing. Soldiers returned home and had to adjust back to civilian life and had a different outlook on themselves and the world around them. This gave rise to writers and poets which wrote stories that detailed the war and its impact on society. The story starts off with Frederic Henry who is an American that is serving as a paramedic in the Italian Army. Periodically he is called to the front and when he isn’t he hangs around his fellow soldiers in the town and socializes by going to bars or just talking. One of his friends introduces himShow MoreRelatedA Farewell To Arms By Ernest Hemingway Analysis747 Words   |  3 PagesSchmidt †¢ A Farewell to Arms, Ernest Hemingway (born on July 21,1899 and died on July 2,1961) He was raised in Chicago, and he moved to Paris after marriage. Hemingway contributed to literature during his time by writing for his high school newspaper and later became a journalist for Kansas City Star. He also became a companion of a lot of successful writers with Gertrude Stein teaching him. (â€Å"Ernest Hemingway† Biography.com) †¢ Original publication- September 1929 (â€Å"Ernest Hemingway† BiographyRead MoreA Farewell To Arms By Ernest Hemingway Analysis1694 Words   |  7 Pageslives the way they wish they could. One example of this is in Ernest Hemingway’s novel, A Farewell To Arms. The brave World War One ambulance driver, Frederic Henry, shares many traits with the esteemed author. It’s almost like he’s the Batman to Hemingway’s Bruce Wayne. Hemingway often wrote from experience, whether it was drawing upon his experience at a bullfight or even writing about his time spent on the Italian front (Ernest Hemingway Biography ~ World War I 1). He shares several experiencesRead MoreA Farewell To Arms By Ernest Hemingway Analysis1087 Words   |  5 Pagesbut their lives were endangered as if they had no value or purpose. In the novel, A Farewell to Arms, Ernest Hemingway explores the hardships of the war through an ambulance driver in World War I referred to as Lieutenant Henry. Lieutenant Henry sees and experiences many things in his war experience, but overall comes back to the same realization: there is not much meaning in life. Throughout the novel, Hemingway teaches the reader that life is meaningless through the character’s relationships withRead MoreAnalysis Of Ernest Hemingway s A Farewell Of Arms 1369 Words   |  6 Pagesof courage, glory, and selflessness. A Farewell to Arms, written by Ernest Hemingway, i s a recollection of his war experiences. The protagonist, an American Lieutenant named Fredric Henry, struggles to find the middle ground between his affair with the beautiful and radiant Catherine Barkley and pursuing heroism in the Great War. The lovers’ lives are turned upside-down once they realize they are infatuated with each other. Like Lieutenant Henry, when Hemingway was â€Å"serving at the front, he was woundedRead MoreAnalysis Of Ernest Hemingway s A Farewell Of Arms 1219 Words   |  5 Pageswar cannot overcome the bond between lovers. However, Ernest Hemingway contrasts this version of war and love in his novel, A Farewell to Arms. He utilizes his past experiences in World War I to illustrate warfare from the perspective of a soldier on the front lines. His novel portrays romance in a negative light, showing an alternative result of love, rather than the clichà © â€Å"happily ever after† endings. In A Farewell to Arms, Hemingway suggests that lov e can only serve as a temporary haven inRead MoreAnalysis Of Ernest Hemingway s The A Farewell Of Arms 988 Words   |  4 PagesA Farewell to Arms - Modernism In the A Farewell to Arms, Ernest Hemingway incorporates a literary style known as Modernism. Literary Modernism, or Modernist literature, had its origin in the late 19th and early 20th centuries. The horrors of World War I perceived, were taken into consideration by Modernists as the prevailing assumptions about society were reassessed. Thinkers such as Sigmund Freud began questioning the rationality of mankind. Hemingway includes perspectivism, impressionism, andRead MoreNot Only Did The Effects Of War Negatively Influence Henry’S1282 Words   |  6 PagesNot only did the effects of war negatively influence Henry’s actions, the theme of tragedy and the horrors of war also influence the entire Italian Army. For example, in Moddelmog’s literary analysis, the author refers back to novel to discuss the temptations that are depicted by Hemingway to give an accurate representation of the daily lives of the soldiers and the author hints at a justification for their actions: â€Å"It might sound sordid, but during war who can blame soldiers for seeking pleasurableRead MoreThe Sentimental Education of Frederic Henry (Hemingway’s Other Possible Title)975 Words   |  4 Pages Ernest Hemingway’s protagonist Frederic Henry says A Farewell to Arms with a double meaning. The novel title is word play reflective of first, Frederic’s desertion of the war. His second farewell is to the arms of his beloved, Catherine Barkley after her death in childbirth. Wandering stoically through life, looking for some natural progression, Frederic lets one circumstance lead him to the next. At first, Frederic exhibits the hedonistic aspirations of a college fraternity pledge, motivatedRead MoreCoping with War: A Comparison Between Slaughterhouse Five and A Farewell to Arms1630 Words   |  7 PagesEarnest Hemmingway once said Never think that war, no matter how necessary, nor how justified, is not a crime. (Ernest Hemingway: A Literary Reference) War is a gruesome and tragic thing and affects people differently. Both Vonnegut and Hemmingway discus this idea in their novels A Farewell to Arms and Slaughterhouse Five. Both of the novels deal not only with war stories but other genres, be it a science fiction story in Vonnegut’s case or a love story in Hemingway’s. Despite all the similaritiesRead MorePsychoanalytic and Femisnist Theories in A Farewall to Arms by Ernst Hemingway2059 Words   |  9 Pagesâ€Å"A Farewell to Arms† written by Ernest Hemingway in 1929 attracted much critical acclaim and theoretical interpretation helping to understand the author’s message to the readers the overall importance of the literary work in the world. The events of the novel took place during the First World War in Italy revolving around Frederic Henry, an American ambulance driver working for the Italian Army and being wounded on the front. Another very important character in the novel was Catherine Barkley, the