Dover Beach By Matthew Arnold Essays - Dover Beach, Matthew Arnold

Dover Beach By Matthew Arnold Matthew Arnolds melancholy in life, religion, and love In "Dover Beach," Matthew Arnold discusses his religious views, the melancholy in his life, and a new love, which he experiences by an isolated individual as he confronts the turbulent historical forces and the loss of religious faith in the modern world. Matthew Arnold's faith in his religion is lost, and he is awaiting his lost love. He is melancholy. The main theme in Matthew Arnold's, "Dover Beach," is when an isolated individual experiences anxiety as one is confronted by the turbulent historical forces and the loss of the religious faith in the modern world. Matthew Arnold is an author who strongly voices his opinion on topics on such topics as religion, life, love, and the sadness that goes along with what is gone or lost. For example, Matthew Arnold states, "Ah, love, let us be true To one another! For the world, which seems To lie before us like a land of dreams, Stockburger 2 So various, so beautiful, so new Hath really neither joy, nor love, nor light, Nor certitude, nor peace, nor help for pain; And we are here as on a darkling plain Swept with confused alarms of struggle and flight, Where ignorant armies clash by night" (Arnold, 830-831). Matthew Arnold gives his views on life, love and the world. He explains that the world is similar to a land of dreams, and that it is something beautiful and peaceful, but in actuality, Arnold says that it is not. Arnold states that we are like the waves that crash and hit the shore, struggling and fighting for our place on this earth. He says that love is the cure for all of the struggling and fighting that takes place on earth. Love is the only thing that he can rely on right now, even though his love is not in his life. Love is Arnold's way of escaping the harsh realities in life. He says that life is a struggle, and that are not any signs of joy, love, light, certitude, peace, nor help from pain. Matthew Arnold had a strong belief in his religion but now it is lost. Alan Roper says, "To combine with an economy rare in Arnold his preoccupation with a lovers' communication, the difference between epochs, the wistful delusions of moonlit scenes, the disappearance of religious certitude, the anarchy of modern life" (Roper, 178). Matthew Arnold says: "The Sea of Faith Was once, too, at the full, and round earth's shore Lay like the folds of a bright girdle furl'd. But now I only hear It's melancholy, long, withdrawing roar, Retreating, to the breath Stockburger 3 Of the night-wind, down the vast edges drear And naked shingles of the world. (Arnold 830-831). His Religion was strong at one point, but then he lost faith in God and in his own beliefs, and at that point was when he lost his religion. The sea of faith symbolizes the movement away from religion and anger. This is the literal sea, which means that the sea is the way that it has always been seen. Many readers of Matthew Arnold's "Dover Beach," have experienced the same eternal not of sadness at Dover Beach. Machann says, "Arnold would probably be shocked to know how modern readers linger in his forest glade, how many have heard the eternal note of sadness at Dover Beach and taken courage from his courage, how many scholar gypsies there are among us, how many have felt the chill of the Carthosians and know ourselves better in the morning" (Machann, 94). Matthew Arnold has lead the way for courage, and he has taught people that even though there is this eternal note of sadness, that others have experienced, there is still the ability to be courageous and fight. Matthew Arnold explains that his love is gone, and that his love comes back but in spirit. Arnold says: "Come to the window, sweet is the night-air! Only, from the long line of spray Where the sea meets the moon-blanch'd land, Listen! You hear the grating roar Of pebbles which the waves draw back, and fling, At their return, up the high strand, Begin, and cease, and then again begin, With tremulous cadence slow, and bring Stockburger 4 The eternal note of sadness in" (Arnold, 830-831). Johnson states that to Matthew Arnold, love is the most important idea on this land. Johnson says, "Arnold's "Dover Beach" hold that love is best, better than the pomps of

RFK Rhetoric Essay

RFK Rhetoric Essay Taylor NobleLitwin-32/14/14RFK EssayReverend Dr. Martin Luther King Jr. (MLK) played an active role in the civil rights movement until he was tragically shot and killed on April 4th, 1968. On his way to Indianapolis, presidential candidate Robert F Kennedy (RFK) heard the news and had to deliver it to the audience without having them riot. Robert Kennedy's speech effectively persuaded his audience to act peacefully by specifying what happened to MLK, what MLK would not have wanted for his country, and what he and MLK wanted for the future of the country.The opening address about the death of Martin Luther King allows RFK to receive his audience's attention and keep them calm. In the beginning of his speech RFK states, "Ladies and GentlemenMartin Luther King was shot and was killed tonight in Memphis Tennessee." The attention-grabbing sentence reveals what happens and brings an outburst of shocks to the crowd.Later RFK goes on to praise Martin Luther King and how, "[He] dedicated his life to love and to justice between fellow human beings." RFK's praise of Martin Luther King allows the audience to reminisce and think about the good things MLK did for the country as well as the cause of efforts he died for. This helps calm the crowd down.Kennedy's reveals Martin Luther King's attitude towards violence, ethnic hatred, and the future of the United States and what he would not have wanted. RFK repeatedly uses the word "can" to show the choices he is offering to the country. He says, "You can be filled with bitterness, and with hatred, and a desire for revenge." This shows that the audience gets a choice on what they can do about violence, one being positive and one being negative. He then leaves a negative consequence...

Operations Management - Location Essay Example | Topics and Well Written Essays - 750 words

Operations Management - Location - Essay Example It has, on the other hand, proven that a number of entrepreneurs have continued to rise as Wal-Mart continues to open new stores. Fishman (2006) claims that, States that have a vast number of Wal mart stores has nearly the same concentration of small businesses just like in states with a few of the stores. In fact, it is the states that have a number of Wal mart stores that have a high number of small businesses per capita. Nevertheless, Wal mart existences in areas have negative effects top the small business owners. After observing the effects of a number of Wal-Mart openings keenly, researchers realized a 40 percent drop in sales at nearby mass merchandise chains and also, 17 percent sales drop at the region’s supermarkets. The small businesses located in the same regions with Wal-Mart often faces huge loses or become phased out of business due to the immense Wal-Mart’s everyday low prices and also, convenient shopping. There are a number of people who think that thi nk Wal-Mart is extremely unhealthy for a region’s small business owners. Andrea Dean of the University of West Virginia claims that, Wal-Mart has not had a serious negative effect on the local small businesses as critics think. Instead, Wall-Mart has unleashed forces that have overtime changed the nature of small businesses in America in unexpected ways (Fishman, 2006). With the introduction of Wal-Mart in a number of states, the small businesses fell over. These large stores are large chain stores that create large branches everywhere. With the loss of the small local stores, the towns losses the community feeling and interaction with neighbors. In big stores like the Wal-Mart, individuals behave differently than they do in the more friendlier and family like small local businesses (Fishman, 2006). These small businesses have that warm environment that slows down the pace of living, and encourages shoppers to wander around and converse. Studies have led to the conclusion tha t a surrounding with the small businesses tend to lead to a livelier and active community than the one with significant businesses. Pros and Cons – Town Residents The existence of Wal Mart has led to high job creations to the area residents. The company being a large one, there will be numerous job opportunities for the area residents. Wal-Mart has also led to an increase in the region tax revenues. According to Fishman (2006), the chains will also provide a wide selection of products and services under a single roof than what is available on the small businesses. Wal-Mart also provides residents with lower prices for all of its products and services than the existing area small businesses. Wal-Mart also provides convenience to its customers through immediate, no cost, nearby, and convenience parking space. There are, however, cons to residents where the chains become set. There are numerous allegations that Wal-Mart is in violation of the federal and also, the state wage and labor laws that require it to pay overtime wags to its workers, which enables the company to lower its costs and also sell at lower prices (Fishman, 2006). Response of a Wal-Mart Representative A Wal-Mart representative can be influential in responding to the negative criticisms along a number of sectors. Foremost, Wal-Mart will bring increased employment to the area. The chains will provide shopping access to

The Medicinal Role of Different Foods as Held by Different Communities Literature review

The Medicinal Role of Different Foods as Held by Different Communities from Different Regions in the World - Literature review Example Food plays an integral role in the part of any human being in the sense that people cannot live without food. However, the choice of food matters for every individual because it determines whether a person is healthy or killing themselves with foods that are toxic to their bodies. Therefore, the food that people eat gives them information and materials to help the body in functioning appropriately. The amount of food that a person consumes also matter because when the body gets too much food it becomes undernourished, overweight and develops the risk of conditions and diseases that are a risk to the body such as heart disease, diabetes, and arthritis.   Therefore, what people eat is central to their health; food, on the other hand, can play a medicinal role where it maintains the health of the body by alleviating or curing diseases. However, there are other underlying benefits of foods, especially medicinal benefits, which most people do not forget to explore. Therefore, it is vita l for readers to understand how different foods they consume or ignore play an important role in their bodies. The research question in the essay is what are the medicinal role of various foods that are consumed by citizens every day? Many people have a clear understanding of the importance of eating healthy, in the United States cases of obesity and chronic diseases have been on the rise due to foods that are served in restaurants and in school where most school going children are obese. The five sources in the essay were selected after intensive research where I concluded on them because they have the content of information that is needed to explain the literature review in the essay. The sources have the basis of my discussion hence appropriate for the essay. Ensiyeh Seyedrezazadeh, Masoud Pour Moghaddam & Fariba Kolahdooz et al (2011) â€Å"Fruit and vegetable intake and risk of wheezing and asthma: a systematic review and meta-analysis.† In this article, the author discusses the relationship between asthma and wheezing and the intake of fruits and vegetables.        

Human resource management 1 Essay Example | Topics and Well Written Essays - 500 words

Human resource management 1 - Essay Example Why is this? Employees who are given opportunities to make a more balanced work schedule or enjoy autonomous job functions are likely to stay with the company, rather than exit to another company which might actually be willing to provide flexibility. HRM is not only about offering a more enhanced work environment for employees, with emphasis on autonomy and adaptable scheduling, flexibility can also represent a more streamlined approach to meeting the needs of the business. For instance, a company that has been experiencing diminished sales volumes due to improper customer support might manage the situation by identifying methods to boost motivation for employees to perform to higher productive standards. According to de Silva (1998), flexibility in fast-paced work environments might include team-working projects with creative themes or a series of unorthodox training programmes focused on humor and visual imagery in order to teach the fundamentals of customer service. streamlined, autonomous, and enjoyable working environment. Diminished turnover rates is the largest implication of flexible HRM policy. This tends to create a better camaraderie between manager and subordinate, reinforcing that employees are the cornerstone of business success and that their efforts are appreciated by a more progressive HR leadership team. Flexibility in HRM represents finding a method to boost increased motivation in subordinate staff members using methods to boost job satisfaction. Companies which do not offer these opportunities to employees continue to face higher turnover rates and diminished staff motivation to perform. The largest motivational aspect of flexibility is the autonomy given to employees to boost their willingness to

Lobbying Practices Of The Coca Cola Company

Lobbying Practices Of The Coca Cola Company Lobbying is a practice of influence the decision made by the government (in group or individual). Lobbyist is the people who work for the company to influence or convince the legislator or the law makers to make the decision in favor of the company. Currently 38 lobbyists at 7 different firms lobbying on behalf of Coca Cola Coca Cola being one of the top brand in the beverage industry was not one of the ethical companies in the industry. Coca Cola and its products have been criticized for various reasons such as health effects , unfair labor practices , high levels of pesticides in its products , environmental destruction and monopolistic business practices . There were many cases on Coca Cola for its unethical practices :- 1.The Bigio family The Bigio family who were currently living in Canada filed a law suit against Coca Cola on April 27 ,1997 in the United States . They claimed that Coke had purchased Bigio family property in Egypt which was illegally seized by the Egyptian Government in 1960s because they were Jewish. The Case was filed in US federal Court under the Alien Tort Statute which gives non US citizens the right to sue in US courts for alleged violations of international law. In 1994 the Bigios had warned coke not to go ahead with the acquisition of the Bigios property without compensating them but Coca Cola didnt listen to their warnings and went ahead with the deal and purchased the property without compensating the Bigios . Coke argued that the case should be dismissed as the court lacked jurisdiction and that the case had become old and that the claims made by the Bigios were baseless and that they had been removed from the property some 25years before. (Wikipedia ,2010) 2. Monopolistic Competition Pepsi Co had filed a case in the US accusing Coca Cola of monopolizing the market of fountain dispensed soft drinks in the US. In June 2005 , Coca Cola agreed to end all its deals with shops and bars in Europe to stock only Coca Cola products after the EU interfered and found Coke business practices to be stifled competition. In Nov 2005 Coca Colas Mexican unit and a number of cokes distributors and bottlers had been fined around $68 million for unfair commercial practices . 3. Trade Practices in Mexico Coca Cola had its second largest market in Mexico where they had a 70% stake in the market. At the time only Pepsi was their biggest rival but then a new brand name Big Cola entered the market with a cheaper price than Coke. By 2004 Big cola had acquired a 5% share in the market and was still growing. Big Cola grew and became popular because half of the Mexicans were poor and they preferred the cheaper Big Cola than Coca Cola so Coke had to lower its prices and change its pricing strategies in Mexico . On July 04 , 2005 Coca Cola and its bottlers were charged of violating the monopoly and anti competitive business practices as they were accused of threatening the small business owners to stop selling Big Cola. (Knol,2010) 4. Philippine unfair competition case Coca cola was accused of unfair competition and on Jan 21,2008 the Philippines National Bureau of Investigation raided three of cokes warehouses for illegally possessing imported bottles of a competitor RC cola . The makers of RC cola filed a complaint for unfair competition and Coca Cola released a statement saying that they respect competition and always have maintained a fair play policy . (Absolute Astronomy ,2010) 5. Channel Stuffing settlement On July 27,2008 , Coca cola had to pay $137.5 million to settle a shareholder lawsuit. Coca cola was accused of channel stuffing or artificial inflation of their results to give investors a false picture of the companies health in the market . They were forcing some bottlers to purchase unnecessary beverage concentrate to boost its sales and show higher sales to the investors. 6. Pesticide use in India Coca Colas products that were produced and distributed in the Indian market contained pesticides such as DDT , lindane ,malathion and chlorpyrifos which all contribute to cancer and a weaken the immune system of the human body. The centre of Science and Environment found that the drink produced in India by Coca cola contained 30 times the level of pesticide residues that were permitted by the EU. The Indian government formed a committee which was given the task of developing worlds first pesticide standards for soft drinks. Both the soft drink giants Pepsi and Coca Cola opposed the move and stated that the lab tests werent reliable enough to prove or detect traces of pesticide particles in the drinks. Coca cola responded to the acquisitions by stating that their plants filter water helps to remove all the contaminants and that all their products meet the minimum health standards before they are distributed in the market. During this period Coca Cola had a drop of 11% in their sales . 7. Water Use Coke was accused of draining the underground water table in India and releasing industrial wastes . It was estimated that Coke used 15 million liters of ground water everyday for product and bottling operations and using 65 wells thus depleting the underground water levels. Studies found out that the contaminated water contained heavy metals such as lead and cadmium. When farmers refused to accept the wastes coke allegedly dumped the wastes in their farms in the middle of the night. Coca cola was also accused of consuming so many gallons of water that it created sever water shortages and destroying the soil of the neighboring farms . The Coca Cola plant used 9,00,000 liters of water last year and the water which was to be used by all users was being used up by Coca cola alone. (Knol,2010) 8. Columbia Controversy In 2001 Coca colas bottling companies had been linked to many controversies. These included the murder of eight union leaders. Violence, abductions and torturing of the union members were a common practice in Colombia. It is said that these practices took place under the knowledge and directions of the bottling companies who had hired paramilitary forces. In order to remove the permanent union workers the union offices were burned down and the union workers and their family were threatened. This was done so that cheap contract workers could me brought in place of the permanent union workers. In 2004 a fact-finding delegation from New York was sent to Columbia to inquire about the above controversies. The delegation found that there were 179 major human rights violations. The companys managers did not take any interest in investigating the complaints of the workers that led to the conclusion that human rights were overlooked and that their labors were under threat by the company. 9. Guatemala Controversy As the Columbia bottling franchises even in Guatemala there were controversies with the bottling plant. Union members were murdered which done under the knowledge of the bottling plants managers. These murders led to the cancellation of the bottling plants license in 1981. Many complaints were lodged against the company. The court case against the company is still going on Guatemala. 10. Israel and the Middle East Controversy Coca cola has had its bit of bad times in the Middle East. The company first came into news when the company tried to open up a franchise in Israel in 1949 but they were not given the permission to do so. Coca cola was tensed that it would not be allowed to sell its product in the Middle East so they decided not to sell its products in Israel. Coca cola was accused of doing business with Israel in 1961. An Egyptian civil servant made these accusations. He did so because he mistakenly took the Amharic writing as Hebrew, which was written, on the coca cola bottle. After the accusations the manager of the company said to the press that coca cola would never do business with Israel. According to coca cola Israel was a very small market for coca colas operation. Five years later coca cola again came into the lime light for the wrong reasons. In 1966 a Tel Aviv businessman criticized the company of boycotting Israel from its operational market just to sell its products in the Arab market. The anti defamation league which is situated in the United States took up the matter. Coca cola was questioned for not operating in Israel. It was also said that if Israel was a small market to operate then why was coca cola operating in Cyprus, which was one-tenth the size of Israel. This created some serious pressure on coca cola to open a franchise in Israel or else facing a boycott of their products in the American market. These questions forced the company to open a bottling plant in Tel Aviv. This move hampered its growth in the Middle East as coca cola was boycotted from 1968 to 1991 due to the economic boycott of Israel. In 2000 the coca cola label created controversies, which was created in 1886. According to reports the label contained hidden anti-Islamic phrases in the mirror image in Arabic. Worst hit by the rumors was Egypt. Sales in the Egypt market fell to 10 to 15 % since 2000. The rumor was so widespread that the grand mufti of Egypt said that the label does not show anything against the Muslims or Islam and he also stated that he himself haves a coca cola drink almost daily. In 2002 Mecca cola was launched in order to avoid the usage of American goods. Mecca cola was introduced by a French Tunisian as a substitute for coca cola.(Wikipedia,2010) Boycotts and Other Allegations In Support of the allegations against coca-cola, they faced numerous boycotts. From 2005 Over 23 American universities including NYU and University of Michigan banned the sale of coca cola products on their campus and this boycott still continues. Other universities in Canada and Britain are following the footsteps of the American universities by switching over to Pepsi in all their social functions. Not majorly for health reasons but in response to the bottling plant deaths. Coca cola still did not respond to these boycotts and continued refuse investigation into the bottling plant death case. A few other major boycotts that coca-cola faced were such as its products being banned from the 2006 Winter Olympics. In 2004 Its products were also boycotted by various trade unions in the EU, such as UNISON (the largest), ECSOY (European young socialists) and so on. From 1998 another major allegation faced by coca-cola was racial discrimination in America and Africa. Coca-cola was first accused of racial discrimination against the African-American in matters such unequal pay, representation in the company and even promotion within the company. To add to this in Africa Coca-cola was also charged of having a policy of Whites only management staff. To all this Coca-cola first denied all allegations but later on in 2000 they agreed to pay $192 million to settle their case in America. They also agreed to promote a fairness policy in all aspects of their business but in 2003, it was found that no such policy had been implemented. But later in 2004 they did and were forced to put up management practices and be one of the 10 most diverse companies. As mentioned above In 2005 the EU found Coca-cola for carrying out monopolistic acts such as having exclusive deals with Bars and restaurants to exclusively sell only Coca-cola products for which these places got a fixed amount of money every year and fringe benefits such as fridges to store these products. Coca-cola was then fined and had to end all such deals and act in a competitive manner. A similar case in America in 2000 was dropped against coca-cola. Coca Colas Response To address major allegations against Coca-cola which had yet to be solved such as the bottling plant deaths in Columbia or the Pesticide/Water use in India. Coca cola came up with a response by launching a website WWW.COKEFACTS.ORG . On this website Coca-Cola claimed that all allegations against them in Columbia were false and that they did not engage in such activities. They urged a further investigation into the matter by the Columbian Attorney General, a respected independent third party investigation and their own internal investigation and the Columbian Vice President.   None of the above found Coca-Cola guilty of any wrongdoing. They rather claimed the firm did more good for the country, its economy and its community by creating jobs, generating income and overall improving the standard of living. In regards to India, Coca-cola claims that an official study showed that they did not deplete the water level. They also accused the investigators of having an unreliable report on pesticide use, They claim that all their raw materials are tested before the final product being produced. Conclusion Therefore to conclude this report on ethical business culture and trade practices of Coca Cola, some basic elements that can be adopted by Coca Cola are like Develop worldwide code of ethics, by these we mean that the statement given by the companys business culture is not true and the company should come up with a proper solution to this problems and should not tolerate any human rights infractions in any of its plants, or by any of its subsidiaries. Consider ethical issues in strategic development, while making the strategic the company should consider ethical issue and develop its strategy according to it. Develop periodical ethical impact statements, when they are promoting any of its product they should make an ethical statement with it as it will help them to improve the companys image in the minds of consumer.

Gay and Lesbian Issues - Homosexual Couples Must Be Allowed to Marry Es

Homosexual Couples Must Be Allowed to Marry "I do." Two simple words that can change lives. For most people, the phrase conjures up images of a man and a woman being joined in marriage. But for gays and lesbians, having the chance to legally say "I do" is a far-off dream, not a reality. For years in other countries, same-sex couples have had their marriages federally recognized, but the unions of American homosexuals still go unrecognized by the United States government. Same-sex marriages deserve to be legalized in this country. Homosexual couples should be entitled to the same rights as heterosexual couples. First, look at the issue in purely a legal fashion. A legally recognized marriage enacts hundreds of state and literally thousands of federal laws and benefits. These benefits, including social security, inheritance rights, child custody, and health care, are available only to people who are legally married. By United States law, the only people able to receive a marriage license are two people of the opposite sex. [1] These laws, in order to be fair, should be applicable to all citizens, not just opposite-sex spouses. In 1996, President Bill Clinton signed the Defense of Marriage Act, or DOMA. This Act says that states have the right to not recognize same-sex marriages from other states if they were to be legalized. The federal government as well would not recognize legal same-sex marriages. However, according to the U.S. Constitution's "full faith and credit" clause, states must recognize each other's laws and regulations. In addition to that, DOMA defines marriage for federal purposes as a legal union between a man and a woman. By February 1999, at least 49 states have filed laws similar... ...e gender of the couple. Some people wonder why the legalization of same-sex marriages is even an issue. Indeed, it should not even be a problem in today's society. But when marriage begins to discriminate because of how a person chooses to live his or her life - then it becomes an issue. Sources Cited [1] Partners Task Force for Gay & Lesbian Couples: Legal Marriage Primer http://www.buddybuddy.com/mar-prim.html [2] Legal Marriage Alliance of Washington: Frequently Asked Questions http://www.buddybuddy.com/lma-3.html [3] Forum on the Right to Marriage: Arguments/Letters to the Editor http://www.calico-company.com/formboston/argument.htm [4] Partners Task Force for Gay & Lesbian Couples: Wald- Prop. 22 http://www.buddybuddy.com/wald-l.html [5] Freedom to Marry Coalition of Massachusetts http://www.ftmmass.org/aboutmarr.htm

Local Coffee Shops and Chain Coffee Shops Essay

Coffee shops have always been important for British people. When they want to read a book and newspapers ,meet new people, follow commodity prices, have knowledge of political issues, learn about what others think of a new book, be aware of the latest scientific and technological developments, have a chat with friends, they are going to coffee shops. In the past, there were only local coffee shops which are also named as high street coffee shops. Nevertheless, today, the number of coffee shop chains is increasing dramatically. Therefore, it becomes so difficult for the owners of the high street coffee shops to run their own businesses. This will be analyzed by comparing the upside and the downside of both shop types in this essay. First of all, giant companies have the advantage of a location which can be more convenient and also easier for locals, in particular students, to shop quickly. For instance, a big company can set up a coffee shop in such a good place like in a shopping park or a centre, in a train or a bus station, in an airport and in a popular street of a town centre, however, this is usually not possible for a local business person. Secondly, the latter has got the advantage of a popular brand name, but the former does not have this opportunity. Finally, giant corporations’ coffee shops are more modern and organized than local ones. On the other hand, there are some advantages of high street coffee shops. For example, a high street coffee shop has got a better atmosphere than a shop of a chain. The staff of local one is more friendly and hospitable. In addition, in a local coffee shop, most customers know each other and they can make new friends and discuss whatever they want with other customers. Thus, they feel more comfortable in these local shops. However, it is obviously difficult to provide a friendly environment in a giant corporation’s coffee shop because the personnel are more formal when they deal with customers. Also, people can get a delicious meal and a cup of coffee with a cheaper price in local shops compared to others. To sum up, even though there are some advantages of local coffee shops, particularly a kindly atmosphere of them, it is still challenging for them to compete with giant corporations. However, I believe that, in order to keep local coffee shops alive, there are some measures which can be taken. For instance, councils can reduce the amount of the rates and the rents for local businesses. Besides, all shopping centers should be outside of towns and local people should encouraged to go to local coffee shops.

Impact Of IFRS On SME S Report Essay

Impact Of IFRS On SME S Report Essay Impact Of IFRS On SME S Report Essay The Impact of IFRS on SME’s Lewis W. Wilson Jr. Post University College Abstract This report will provide a brief summary on what the Impact of the IFRS on SME’s (Small and Medium sized Businesses) standards as it applies to small businesses. We will define the standard and its history of existence. We will briefly evaluate the advantages and disadvantages of the shortened version of the full IFRS and if it can be relied upon in the future for a growing entity that is not quite large or qualify to utilize the full IFRS standard. In conclusion we give our recommendation as to whether the standard is sufficient as it stands now to support Small businesses that are currently utilizing the IFRS for SME’s standards. Impact of IFRS on SME’s Introduction IFRS for SME's was established in 2009 by the IASB, the development process was very strenuous, and involved extensive consultation throughout the world. Currently the IFRS for SME’s standard is approximately 230 pages, and was specifically tailored and simplified to meet the needs and capabilities of smaller businesses of which would not benefit from utilizing the much larger Full IFRS standard. Why IFRS for SME’s A review and analysis of the FULL IFRS standards by professionals across the country revealed that there are many procedures that have been developed for large public companies and investors in the securities market. Additionally, it was noted that the small private companies do not have public securities therefore some of the requirements within the Full IFRS standards would no be relevant for small private companies. The research also revealed that even when they are relevant, the cost to these smaller organizations of some requirements would exceed the benefits. The question still arises what are the benefits of utilizing this watered down version of the Full IFRS? There are a number of potential benefits of adopting IFRS for SMEs, which I have provided the following: a. reducing compliance costs; b. making financial statements less complex and more user friendly; c. improving access to international funding, currently a critical issue for many businesses; d. Enhancing the comparability of financial statements. Other Advantages As previously stated, the IFRS for SME's is has been specifically tailored to support smaller business, which means all topics that are not perceived to be relevant to SME's have been omitted, including a reduction in the number of required disclosures. A good example of this would be that Goodwill is amortized and only tested for impairment when there is a triggering event, and not subject for a full impairment test each year (as under Full IFRS). Additionally the development costs are expensed utilizing the IFRS for SME's, but if the organization was utilizing Full IFRS they would be capitalized. Of course there are several other key simplifications in the financial instruments, defined benefit obligations, cash flow presentation and the interest capitalization sections as well. Conversion Process We know in business there is also a financial burden involved as well as personnel training. In addition, converting from local GAAP to either Full IFRS or IFRS for SME’s requires a commitment of management focus, resources and funding. Companies must also identify key

Course outline Essay Example

Course outline Essay Example Course outline Essay Course outline Essay A key goal is for students to achieve the competence, self-assurance, and know-how needed to face the opportunities and challenges of the global community in which we all live. This course area will help develop understandings of the variety of ways that the past has been brought into and understood in the present. Students will also learn about the core concepts of history, culture, and globalization, which will be discussed in the context of the contemporary global issue in question. The contemporary issue that we will face in this class is Revolution. Revolution can be fined as rapid, often violent, political, social, economic, and cultural change in a country or region over a fairly short period of time. During the past year and a half, revolutions have swept the Arab World from North Africa through the Middle East. Long entrenched rulers were driven from power in Egypt, Tunisia, Yemen, and Libya. Daily we read in the press about the bloody struggle Oust this week the UN has estimated 60,000 people have died) the Syrian people have waged to overthrow the Sad family, which has been in power for some 40 years. Depending on what appends in Syria, other nations such as Iran, may also erupt in full-scale rebellion. The Arab Spring has significance today and for the future, not only for the Middle East and North Africa, but also for the entire world. In this course, we shall examine the origins, course, and significance of Revolutions in their political, economic, social, comparative, and cultural aspects during the past two hundred years through case studies of France (1789-1815), Russia (1917-1934), Mexico (1911-1921), China (1945-1976), Iran (1979), 1968 and 1989 Global Revolutions, and currently the Arab oral. Regarding the book review (10%), the students will have to select a book on one evolution, read at least 50 pages from the book, and write a review summarizing and critiquing the book. A list of selected books will be passed out for students to choose from. The review will be due at the end of the eighth week of classes. By the end of the fourth week, the instructor will pass out a list of questions, based on the cultural aspects off revolution. The students will have to select a different revolution from the one selected for the book review, select one question from the list, and write an essay (10%) of 2-3 pages. The student must credit all sources through footnotes at he bottom of each page, and a bibliography at the end of the essay. Furthermore the essays must employ the basic rules of English grammar and usage. The essay will be due at the end of the semester or week 14. At least 50% of the sources for the essay have to come from published books and academic articles found in the library or the library e-Journal web site. Information found on the internet should be avoided doing the research for your essay. Participation (10%). Participation in class is very important. At the start of each class, I will ask four or five students at random to briefly answer a question based on the previous lecture. While the class is very large, each student will have the opportunity to answer at least one question during the course of the semester. This exercise will ensure that students attend each class, and pay attention to the material given at the lecture as well as keep up with the weekly readings. Quizzes (40%) There will be four (4) quizzes.

Cooperative learning Assignment Example | Topics and Well Written Essays - 500 words

Cooperative learning - Assignment Example The Teaching and Evaluating the Collaborative Process step is the most important that requires more time to plan and execute. The result of a cooperative learning process is determined by how well the group can communicate to each other effectively without misunderstanding. Moreover, learning how to communicate individuals ideas and feelings give confidence to individuals and enable a successful goal achievement. Tutors and another teaching staff can effectively choose the members of groups in monitoring performance stage (Borich). During this state, members have already conceptualized what is supposed to be done and played their part. Thus, it prudent to separate individuals according to their capabilities to ensure the achievement of goals. Moreover, it is important to use different ways of monitoring to ensure keeping track on each group activities. Moreover, it is important to establish problems and rectify them as the group progresses. Active un-involvement can be incorporated in a cooperating learning tasks by assigning tasks that require division of labor (Borich). In addition, un-involvement in a group can be minimized by integrating members of the group’s role to correct each other when they err in their roles (Borich). Furthermore, passive and active un-involvement can be solved by encouraging the poor and slow learners to work hard to achieve the group goal (Borich). However, the best way to deal with non-engaged performers in a group is by assigning individual roles to group members (Borich). Through this, each member will have to engage other when he or she is in a difficult

Analyzing the play 'A Doll's House' by Henrik Ibsen from a critical Essay

Analyzing the play 'A Doll's House' by Henrik Ibsen from a critical psychoanalytical perspective - Essay Example In the story A Doll’s House, Henrik Isben skillfully uses figurative language, symbolism, and irony to create a literary movement through which the reader is able to identify with the plight of the oppressed female. Figurative language includes the use of devices such as similes, and metaphors. Figurative language becomes increasingly important in terms of the main conflict within the story. Helmer describes his wife by using the metaphor of â€Å"little squirrel† which implies that Nora moves frantically around completing task with no overall goal or intention (Isben, 1889). This implies that her actions are meaningless, and insofar as Nora’s actions are an extension of herself, she feels as if he is calling her existence meaningless. This is evident in the fact that Nora metaphorically refers to herself as a â€Å"doll-wife† (Isben, 1889). A doll implies that the object has no control over their own actions and is directed by the will of the person pulli ng the strings. This trend can be identified in modern society, evident in the fact that women produce 80 percent of the food on the planet, but receive less than 10 percent of agricultural assistance. In terms of the psychoanalytic approach, Nora’s desire to have a sense of self control forced her to disassociate herself from her husband and began to paint (Isben, 1889).