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