Essay on Financial Accounting Theory and Analysis” Text...

Financial Accounting Theory and Analysis† Text and Cases Case 1-2 Accounting Ethics a. What, if any, ethical issue is involved in this case? Legally the financial vice president is not obligated to move to the new standard; however, I do see an ethical issue with this decision. The ethical decision lies in the fact that the vice president is knowingly presenting financial statements that do not reflect the true condition of the company. This is a great example of the line between ethics and law. Technically, if one is not breaking a law, then one is not creating fraud; however, this does not imply that the actions are not controversial, particularly if they impact employees’ well beings. As CPA and auditors, it is not our job†¦show more content†¦Hoger may not see the immediate impact in her career for her actions, but the world of accounting is an industry where good praise will spread quickly and go far. Her unconventional forwardness and emphasis on credibility and dependability is seen by the vice president and all involved. She is a true professional. If the vice president’s final decis ion is followed through, then hopefully she’ll be permitted to make a note in the financial statements or speak to her point when the deceitfulness of the statements is brought to the surface. I also like to think that she’ll sleep better at night. d. Who might be affected by the decision against early implementation? Those currently invested in the company, potential investors, lenders, and other creditors will be impacted. Information that is decision-useful to capital investors is also used by managers and executives to make important, impactful determinations about business operations. Ironically, by pretending the problem is not present, the vice president is creating a huge revenue-impacting nightmare for his company and setting-up for his own downfall. He is presenting phony information that will cause poor business decisions to be made by managers and executives of the company. The (unknown to be poor at the time) poor decisions can snowball into excess expenses, horrendous operational and production process changes, and lay-offs. This will all fall on the viceShow MoreRelatedCct 300B. Intermediate Accounting . Course Information1686 Words   |  7 PagesCCT 300B INTERMEDIATE ACCOUNTING Course Information and Policies Spring 2017 Instructor: Hyeesoo (Sally) Chung, Ph.D. Office: CBA-411 Phone: (562) 985-5908 Email: hyeesoo.chung@csulb.edu Office Hours: TTH,12pm – 1:30pm; or by appointment. Class: TTH, 10am – 11:50am, Section 03, Call #6682, CBA-227 TTH, 2pm – 3:50pm, Section 04, Call #6683, CBA-218 Course Description: Accounting theory including recording, valuation, and statement presentation of assets, liabilities, capital, and earningsRead Moreintermediate accounting 2 test bank Essay8318 Words   |  34 PagesIntermediate Accounting Kieso 15th Edition Test Bank Click here to download the solutions manual / test bank INSTANTLY!!! http://www.solutionsmanualtestbanks.com/2013/05/intermediate-acc ounting-kieso-15th-edition-test-bank.html Intermediate Intermediate Intermediate Intermediate Accounting Accounting Accounting Accounting Kieso Kieso Kieso Kieso 15th Edition Test Bank 15th Edition Test Bank Weygandt Warfield 15th Edition Test Bank Weygandt Warfield 15th Edition Test Bank Read MoreThe Cap Issue Accounting Standards1001 Words   |  5 Pages1 a. 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Agnor Wolsker The Relationship Between FASB and IASB Introduction The International Accounting Standards Board (IASB) was created after the Financial Accounting Standards Board (FASB) to establish a single set of accounting procedures and standards for both boards. The process has not always been an easy one, but the goal of merging the accounting standards globally overrides the disagreements. Overcoming impediments, such as language, culture, economic and political

Othellos Diverse Themes Essay - 1947 Words

Othello’s Diverse Themes Othello is one of William Shakespeare’s tragedies which thrives on a group of themes. Let’s see if we can sort them out and determine the dominant ones from the lesser ones. The pain which the audience experiences is no accident, but rather one of the themes written into the play. Critic Caroline Spurgeon in â€Å"Shakespeare’s Imagery and What it Tells Us† explains the significant contribution which imagery makes to the theme of pain and unpleasantness running through the play: The main image in Othello is that of animals in action, preying upon one another, mischievous, lascivious, cruel or suffering, and through these, the general sense of pain and unpleasantness is much increased†¦show more content†¦Nor is this all. Such jealousy as Othello’s converts human nature into chaos, and liberates the beast in man; and it does this in relation to one of the most intense and also the most ideal of human feelings. (169) Of course, jealousy of a non-sexual nature torments the antagonist, the ancient, to the point that he ruins those around him and himself. Francis Ferguson in â€Å"Two Worldviews Echo Each Other† describes: On the contrary, in the â€Å"world† of his philosophy and his imagination, where his spirit lives, there is no cure for passion. He is, behind his mask, as restless as a cage of those cruel and lustful monkeys that he mentions so often. It has been pointed out that he has no intelligible plan for destroying Othello, and he never asks himself what good it will do him to ruin so many people. It is enough for him that he â€Å"hates† the Moor. . . .(133) Act 1 Scene 1 opens with an expression of jealousy and hatred: Roderigo is upbraiding Iago because of the elopement of the object of his affections –Desdemona -- with the Moor: â€Å"Thou told’st me thou didst hold him in thy hate.† Iago responds with an expression of hatred, saying that he does indeed hate the general because he â€Å"Nonsuits my mediators; for, ‘Certes,’ says he, / ‘I have already chose my officer.’† Lily B. Campbell in Shakespeare’s Tragic Heroes indicates the palpable hatred: It is then on a theme ofShow MoreRelatedOthello, By William Shakespeare1599 Words   |  7 PagesVenetian Senator Brabantio. Shakespeare undoubtedly positions the marriage to be viewed as heroic and noble, despite Othello’s hamartia and subsequent downfall that inevitably occurs. Their marriage is then sabotaged by the jealous Iago, Othello’s ensign and villain of the play. While Iago’s ostensible justification for instigating Othello’s demise was his failure to acquire Othello’s position as lieutenant, Iago’s motives are rarely directly articulated and seem to derive from an obsessive, almostRead MoreOthello Analysis838 Words   |  4 Pageslater in the essay. The audience views characters in Othello in many different ways especially when dramatic irony causes the reader/audience to view a character differently than what another character in the drama may thing of them. Othello is very diverse play in which is holds many different element s but also gives the audience a chance interpret the story. First lets discuss the elements that are found in this drama. Symbolism is used a couple different times in the drama. One is the word honestyRead MoreThe Lovely Bones, Othello And Rebecca Is Adultery1426 Words   |  6 Pagesfor example when the consensus at the time was one of a pure and perfect woman especially in Pre-war England and the Angel in the house concept at its near conclusion but still in force. The mention of adultery and seeds of doubt are first set in Othello’s head in act one in Venice at the hands of Brabantio â€Å"Look to her, Moor, if thou hast eyes to see: She has deceived her father and may thee.† Desdemona in Othello is meant to represent the purity of women in a society where women are seen to be manipulativeRead MoreEssay on Othello as a Black Man in a White Society1980 Words   |  8 PagesMan in a White Society Shakespeares play,Othello, explores themes of love and passion, otherness, jealousy, revenge and order vs. Chaos, which all revolve mainly around the protagonist, Othello. Surrounded by Venetians within a white society, Othello begins to realise his otherness thus his insecurities as an outside and a Moor increase. The deceptive Iago uses these dangerous blemishes in Othellos personality to manipulate the moral Othello, using his one fatalRead MoreThe Spectrum Of Human Nature Essay1639 Words   |  7 Pagesit to the inexperienced Michael Cassio. Although, initially, these motivations explicitly stated by Iago sound credible, they ultimately crumble as the audience learns more about both the plot and the characters. Furthermore, by providing such a diverse range of feeble justifications, the audience of Othello is able to conclude that a deeper, unstated force fuels Iago’s hatred for Othello. Readers today have attempted to interpret this unstated force with a modern twist: that Iago’s hatred stemsRead More The True Beast in Othello Essay3135 Words   |  13 PagesOthello and Iago. Both men are engaged in a battle over Othello’s honor. Iago is intent on destroying Othello’s sense of honor and reducing him to a bestial state. Iago views Othello as a beast masquerading in warrior’s dress. He wants to return Othello to what he believes to be his natural bestial state, and he realizes that to achieve this goal he must dupe Othello into violating his code of honor. Ironically, as Iago tries to unmask Othello’s bestiality, it is the beast within Iago that is exposedRead More Othello’s Diversity of Imagery Essay2781 Words   |  12 PagesOthello’s Diversity of Imagery  Ã‚        Ã‚   The diverse imagery found in Shakespeare’s drama Othello represents a world all by itself. And this world of imagery contributes to the prevailing sentiment of pain and suffering and unpleasantness.    There is no shortage of imagery in the play; this is for certain. Critic Caroline Spurgeon in â€Å"Shakespeare’s Imagery and What it Tells Us† sorts through the plethora of imagery in the play:    The main image in Othello is that of animals inRead MoreExposing Racism in William Shakespeare’s Othello Essay2036 Words   |  9 Pages The infectious discrimination of Elizabethan racists is derived from fear unnatural a racist’s hate plagues a vulnerable community of black slaves, with religion and war corrupting diverse cultures in the attempts to purify the existence of sin. This enlightening argument of what inspires William Shakespeare’s to compose the play Othello contaminates romantic relationships, Before the integration of black-skinned people into Elizabethan culture, Christian ideology coalesce Satan’s appearance withRead MoreOthello by William Shakespeare: An Epic Play Worth Reading1406 Words   |  6 Pagesbetween Love and Evil. While reading Othello, one encounters such diverse and dynamic characters as, Othello, Desdemona, Rodergio, Iago, and Cassio. These characters are all affected, in some way either by jealousy, or manipulated by Iago to feel jealousy. The literary techniques that Shakespeare uses to advance the theme of â€Å"Jealousy ultimately destroys those affected by it,† are: characterization and personification. Another theme that also pops up in Othello is â€Å"Good vs. Evil† because there areRead MoreEssay on The Other in William Shakespeares Othello2354 Words   |  10 PagesThe Other in William Shakespeares Othello In several of Shakespeares plays the writer introduces the notion of being considered an other, and whether certain groups are in or out. This theme is significantly portrayed in the play Othello, in which a black general living in Venice must constantly struggle to balance his dual nature of both Moor and Venetian. It is apparent that before the play begins, Othello has not yet resolved his duplicitous self-image; however, throughout the

Factors that affected the health and the well being of people during the 19th and 20th Century’s Free Essays

Poor people lived in Small houses in cramped streets. These homes would share toilet facilities, have open sewers and would be susceptible to damp. Overcrowding was also a major issue. We will write a custom essay sample on Factors that affected the health and the well being of people during the 19th and 20th Century’s or any similar topic only for you Order Now The population of Britain virtually doubled between 1801 and 1851 to about 18,000,000 largely as a result of an increased birth-rate and a lowered mortality rate. This rapid growth meant that there were far fewer dwellings than the numbered needed. A report from the London statistical society states that in 1847 a street in St Giles where, in 1841, 27 houses with an average of 5 rooms had 655 occupants, by 1847 the same houses contained 1,095 people. Such dwellings lacked light and space and had no fresh water or any other means of refuse disposal. The houses were likely to be adjacent to open sewers and piles or rotting animals and vegetable waste. (Referenced from The health of adult Britain, 1841-1994) All these factors contributed to the poor health and death rate of the people living in the 1800’s. As a result many people died due to the diseases which came about during this time, the over crowding issue became a breeding ground for any disease and it spread like wildfire within a house or even a street and would quickly over come the people. These conditions were very unsuitable and resulted in a high death rate, combined with the poor sanitation and poor waste disposal living in these times was extremely horrific. I cannot see many, if any positive factors about these living conditions; it was horrid and very hard to live like this. Many people died due to the lack of hygiene and sanitation. Perhaps one positive was that no one was ever lonely but saying that, you never got time to yourself either. Read also Six Dimensions of Health Worksheet HEALTH The main issues affecting this area were disease. Such diseases were * Smallpox * Cholera * Influenza * Typhus * Typhoid * Tuberculosis Disease affected everyone, regardless of class or background. As there were no immunisations available in this time, many millions of people died, worldwide. Smallpox was one of the the worst, killing between 300-500 million people during the 20th Century. Cholera was also extremely common and was caused by drinking unclean water and eating undercooked fish. Due to such poor sanitation this disease spread rapidly, drinking contaminated water, which people had no choice about and also it was carried in faeces, which in the 18th Century was literally just thrown onto the streets and joined the drinking water that people used. Typhoid was another illness spread in the same way. As the NHS didn’t come in until 1950 so many people suffered from these diseases and it killed so many. The living conditions that people lived in during this time period, contributed almost entirely to the wild spread of disease. The poor sanitation as well as the over crowdedness of the homes was just what was needed for the disease to spread. It was a horrible time to live in. Luckily though it did start to improve between 1990-1950, this was due to the new laws that were introduced. HEALTH PROVISION Pre 1800’s there really wasn’t any health provisions in place at all, yes there was hospital and such like but nurses weren’t trained and the conditions of these hospitals very unhealthy. When health provisions did come, it was a very positive thing, it introduced the need for nurse and doctor training and also it is when anaesthetics and vaccines were introduced. Nitrous oxide was often used as an anaesthetic but the effects often wore of before the surgery was complete. In 1847 Chloroform was eventually used instead which keep patients asleep longer. Doctors also used unclean, un-sterile equipment and many people died from blood poisoning. Vaccines were introduced and the first one was the Small pox vaccine, discovered by Edward Jenner in 1789, it was to be nearly another 100 years before another vaccine was found. – 1798 smallpox vaccination introduced – 1880 Cholera vaccination introduced – 1881 Anthrax vaccination introduced – 1885 Rabies vaccination introduced – 1896 Typhoid vaccination introduced – 1906 Tuberculosis vaccination introduced – 1913 Diphtheria vaccination introduced – 1927 Tetanus vaccination introduced – 1952 Whooping cough vaccination introduced – 1954 Polio vaccination introduced – 1964 Measles vaccination introduced During this period Stethoscopes were also invented. Rene Theophile Hyacithe Laennec, a pupil from Paris invented the stethoscope ion 1816. To start with the stethoscope was a simple wooden cylinder, about 9 inches long with a single earpiece. In 1895 a man called Willhelm Rontgen discovered the X-ray. This gave doctors expertise in locating broken bones and treating them and also giving clinical and pathological descriptions of a range of pulmonary ailments like Bronchitis, pneumonia and TB. The advances in medicine during this time was life saving. It gave people vaccines to try to rid them and the country of horrible disease. Both animals and people could now live longer and healthier lives as a result of these vaccines and medical advances. WORK Children were sent out to work from a young age. They were made to work to help support their families. Many earned just pennies by becoming chimney sweeps or working on the streets running errands. The industrial revolution resulted in many children being employed in large factories and were often responsible for operating dangerous machinery. Children’s health suffered due to this as soot from the chimneys gave them chest complaints and many children became seriously injured as a result of operating such dangerous machines. Many other children worked as servants in the homes of the rich, in the 1850’s one in nine of all female children over the age of 10, worked in domestic service. (Referenced from ourwardfamily.com) Women’s roles In the early 1800’s, a married woman had one task; to stay home all day and keep the home for her husband. If she was a mother, she would be solely responsible for the children’s raising and wellness. They were also responsible for cooking and cleaning. Other women worked as servants or slaves helping out another wife with her household duties, or sometimes acting as a substitute if there was no wife. Many women also took on mens jobs, such as blacksmiths, barbers and printers and once women were employed in factories, this was a main role. The factory employer hired women and children as they were cheaper to employ. Women were working more so spending a lot more time away from the family home. SOCIAL POLICY Social policy consisted of many laws that came into effect during this time. These included:- 1802 – Factory act was passed, 1842 – Coal mine act. No girls, women or boys under the age of 10 were to go underground. 1848 – First public health act. 1975 act updated. 1870 – Education act. 2000 districts to have schools and the school board is born. 1871 – Local government established. 1875 – Artisan dwelling improvements bill. This gave local authorities power to pull down slums and erect good houses. The poor law was the system for the provision of social security from the 16th century up until the establishment of the Welfare State in the 20th Century. The original Poor law act of 1601 stated that * to board out (making a payment to families wiling to except them) those young children who were orphaned or whose parents could not maintain them * to provide materials to ‘set the poor on work’ * to offer relief to people who were unable to work – mainly those who were lame, old, blind and impotent * ‘the putting out of children to be apprentices’ (referenced from wikpedia.org) The education act was another great act, it meant that children now had to go to school and could not be forced into work. This was a good law but it also made the poorer families poorer as the children were not bringing in a wage each week. All the above laws were positive. They brought major changes for families and also ensured that people had money and children had education. The factory act was the most beneficial to children. It was reviewed and changes were made 4 times. The original act said that children could not work more than 12 hours a day and then this was reviewed and in 1844 the hours of work for children was not to exceed 6 1/2 hours a day. Children under the age of nine were also not allowed to work and by 1844 certificates of age had to be given for children. Children benefited greatly from these acts, education at last for them was greatly beneficial, although this kept them from working and bringing in an income. The public health act was essential to combat illness and when this was passed it meant the end to dirty water in the middle of streets, drains and sewers were now inplace. Generally the whole of the era was a sad time. Not many positive outcomes could be had but some got through. The introduction of vaccines and general laws benefited these people greatly and indeed stopped the mass spread of disease and infections. The new laws that came into place saved many children lives by restricting working hours and sending them to school. All the above named factors had a massive part in the state of the health in the 1800’s. It was a horrible time to live in but was made easier by the many rules and changes that came into place. How to cite Factors that affected the health and the well being of people during the 19th and 20th Century’s, Essays

Personal Space Essay Example For Students

Personal Space Essay Proxemics is the study of how people perceive the physical spaces around them. It takes into account body spacing and postures as involuntary reactions. The physical distance between two people can be linked to the relationship they share, personal or social. There are four proxemic distances: intimate, personal, social, and public distances. Intimate distances can range from actually touching to six through eighteen inches. The individuals are so close together that it is not considered proper for strangers in public. Your personal space allows you to stay protected and untouched by others. Personal distance ranges from eighteen inches through about four feet. Social distances range from four to twelve feet. This is the distance at which you conduct impersonal business or interact at a social gathering. Public distances can range anywhere from twelve feet to twenty-five feet. Although you lose the fine details of the face and eyes, you are still close enough to see what is happening. You see others not as separate individuals but as part of the whole setting. Territoriality is a possessive reaction to an area or to particular objects. We interact in three types of territories: primary, secondary, and public territories. Primary areas are those that you call your own. These areas include your room, desk, or office. Secondary territories are areas that do not belong to you but that you have occupied. These areas include your regular classroom or cafeteria seat. Public areas, or territories, are open to all people. They are used by everyone but owned by an individual or organization. These places include malls, movie theaters, and restaurants. Beths disconfirming messages are rooted in her ignoring of Conrad. She denies his problems, denies his presence, and denies her feelings toward him. Beth walks past Conrads bedroom without speaking to him and plans family vacations that do not include him. More significantly, she failed to visit him when he was in the hospital after attempting suicide. As is portrayed in the movie, Conrad is the stain on her towels and the broken plate in her china cabinet, and she would rather throw him away than invest in getting him cleaned or repaired. Many of Beths responses to Conrad are solid or almost irrelevant. An example is when they are in the hall talking about Conrads trigonometry test. When Conrad tells of his difficulty with trig, Beth indicates that she was never very good at trig, either. The near-empathetic response brightens Conrads eyes and he asks, You took trig? Beth awkwardly responds, Did I take trig? She pauses, and then quickly ends the discussion by saying, I bought you two shirtstheyre on your bed. She then goes into her room and shuts the door. On another occasion, Conrad and Beth are in the backyard when Conrad reminds her that Buck, the beloved son, always wanted a pet dog. Beth stands up quickly, makes a minor comment about the neighbors dog, then goes inside. While Conrad learns to voice his feelings and send consistent messages, Beth does not. In a telling and painful scene, her discomfort in standing next to Conrad for a photograph is obvious. She smiles for the picture while begging her husband to hurry. When Conrad erupts over the proxemic rejection he feels, she scolds him for his language. Then Beth returns to business as usual. She avoids touching Conrad throughout the movie, and when he attempts to hug her near the end of the story, she remains motionless and does not return the embrace.