Quotes by Simone de Beauvoir, Feminist, Existentialist

Quotes by Simone de Beauvoir, Feminist, Existentialist Simone de Beauvoir was a writer on feminism and existentialism. She also wrote novels. Her book The Second Sex is a feminist classic. It is based on the idea that, while men and women may have different tendencies, each person is unique, and it is culture which has enforced a uniform set of expectations of what is feminine, as contrasted to what is human which is equated with what is male. Beauvoir argued that women can free themselves, through individual decisions and collective action. Best Quotes One is not born, but rather becomes, a woman. To emancipate woman is to refuse to confine her to the relations she bears to man, not to deny them to her; let her have her independent existence and she will continue none the less to exist to him also; mutually recognizing each other as subject, each will yet remain for the other another. Man is defined as a human being and a woman as a female- whenever she behaves as a human being she is said to imitate the male. This has always been a mans world, and none of the reasons that have been offered in explanation have seemed adequate. Representation of the world, like the world itself, is the work of men; they describe it from their own point of view, which they confuse with the absolute truth. The most sympathetic of men never fully comprehend womans concreted situation. Society, being codified by man, decrees that woman is inferior; she can do away with this inferiority only by destroying the males superiority. When we abolish the slavery of half of humanity, together with the whole system of hypocrisy it implies, then the division of humanity will reveal its genuine significance and the human couple will find its true form. If her functioning as a female is not enough to define woman, if we decline also to explain her through the eternal feminine, and if nevertheless we admit, provisionally, that women do exist, then we must face the question: what is a woman? To catch a husband is an art; to hold him is a job. Few tasks are more like the torture of Sisyphus than housework, with its endless repetition: the clean becomes soiled, the soiled is made clean, over and over, day after day. Defending the truth is not something one does out of a sense of duty or to allay guilt complexes, but is a reward in itself. I tore myself away from the safe comfort of certainties through my love for the truth; and truth rewarded me. Thats what I consider true generosity. You give your all, and yet you always feel as if it costs you nothing. I wish that every human life might be pure transparent freedom. Ones life has value so long as one attributes value to the life of others, by means of love, friendship, indignation and compassion. The word love has by no means the same sense for both sexes, and this is one cause of the serious misunderstandings that divide them. The writer of originality, unless dead, is always shocking, scandalous; novelty disturbs and repels. However gifted an individual is at the outset, if his or her talents cannot be developed because of his or her social condition, because of the surrounding circumstances, these talents will be still-born. To show your true ability is always, in a sense, to surpass the limits of your ability, to go a little beyond them: to dare, to seek, to invent; it is at such a moment that new talents are revealed, discovered, and realized. Since I was 21, I have never been lonely. The opportunities granted to me at the beginning helped me not only to lead a happy life but to be happy in the life I led. I have been aware of my shortcomings and my limits, but I have made the best of them. When I was tormented by what was happening in the world, it was the world I wanted to change, not my place in it. From the hour youre born you begin to die. But between birth and death theres life. Change your life today. Dont gamble on the future, act now, without delay. There is no justification for present existence other than its expansion into an indefinitely open future. If you live long enough, youll see that every victory turns into a defeat. Since it is the Other within us who is old, it is natural that the revelation of our age should come to us from outside- from others. We do not accept it willingly. Retirement may be looked upon either as a prolonged holiday or as a rejection, a being thrown on to the scrap-heap. Life is occupied in both perpetuating itself and in surpassing itself; if all it does is maintain itself, then living is only not dying. It is not in giving life but in risking life that man is raised above the animal; that is why superiority has been accorded in humanity not to the sex that brings forth but to that which kills. Its frightening to think that you mark your children merely by being yourself. It seems unfair. You cant assume the responsibility for everything you do- or dont do. The ideal of happiness has always taken material form in the house, whether cottage or castle. It stands for permanence and separation from the world. Society cares for the individual only so far as he is profitable. In the face of an obstacle which it is impossible to overcome, stubbornness is stupid. One is not born a genius, one becomes a genius. I am incapable of conceiving infinity, and yet I do not accept finity. In itself, homosexuality is as limiting as heterosexuality: the ideal should be to be capable of loving a woman or a man; either, a human being, without feeling fear, restraint, or obligation. All oppression creates a state of war. In order for the artist to have a world to express he must first be situated in this world, oppressed or oppressing, resigned or rebellious, a man among men. Art is an attempt to integrate evil. No matter what happened afterward, nothing would take those moments away from me; nothing has taken them away; they shine in my past with a brilliance that has never been tarnished. [About Liberation Day] Quotes About Simone de Beauvoir She had opened a door for us. – Kate Millett I had learned my own existentialism from her. It was  The Second Sex  that introduced me to that approach to reality and political responsibility... [and] led me to whatever original analysis of womens existence I have been able to contribute. – Betty Friedan I wish her well. She started me out on a road on which Ill keep moving... We need and can trust no other authority than our own personal truth. – Betty Friedan More than any other single human being, shes responsible for the current international womens movement. – Gloria Steinem

The 12 Best Journalism Schools

The 12 Best Journalism Schools SAT / ACT Prep Online Guides and Tips When you have a niche interest like journalism, it can be difficult to find reliable information on the strength of undergraduate programs. To help you get your college search going, we’ve rounded up a list of the best journalism schools out there for aspiring writers, editors, and reporters. Ranking Criteria for Top Journalism Schools College ranking lists can be really helpful if you’re just starting your college search- they’re great if you want to get a general idea of what schools are out there and whether they fit your interests and criteria. The danger comes with using them as the be-all, end-all source of info about college quality- ranking organizations all use different methods for coming up with these lists, and they’re not always transparent about the process. Although this ranking list should also just be used as a jumping-off point, I want to be much more transparent about the process used to compile this list of best journalism schools. First, I started by searching for colleges and universities that have a dedicated journalism major for undergraduates. After that, I took these major criteria into account: School Reputation- Journalism has grown increasingly interdisciplinary as communications and media have changed with technological advances. It’s important that undergraduate students have access to other strong departments within the school as well, so I considered the general reputation of the school when compiling this list. Graduate School Reputation- Although I only listed schools here if they had a dedicated undergraduate program, schools got points if they had a well-regarded graduate department in journalism or communications. Undergraduate students studying journalism will often benefit from faculty and resources from the graduate program. Career Preparation- Journalism is a field where it’s super important to get plenty of hands-on experience before jumping into a career. I looked for schools where students were getting plenty of prep working in the field (e.g. internship opportunities at local or national newspapers or news stations). Class Options- A reputation for providing a strong foundational knowledge is important, but interesting, unique classes are definitely a plus. Journalism classes in more niche subject areas may also signal a creative faculty with greater resources to spare. Alumni- When departments have many notable alumni, that signals a strong alumni network and a strong journalism program. This boosts the reputation of the school and may help out when you’re starting to look for jobs. The Best Journalism Schools The caveats I listed for ranking lists above continue to apply here: although this list was compiled in a transparent (albeit unscientific) way, you should use it primarily as a jumping-off point for your own research. I encourage you to focus less on the strict order of rankings (which is pretty subjective to begin with) and more on the individual characteristics of each school. #1: Northwestern University Journalism is one of the most popular majors at Northwestern, and for good reason. There are many programs in place to ensure that students are well-prepared for careers as journalists. Some of these programs include: The Journalism Residency Program- Students spend time working as reporters or public relations specialists at media outlets across the country (and sometimes even internationally). The Media on the Hill Program- Students serve as mobile journalists and quickly update info on events in DC. Medill Justice Program- Students examine potentially wrongful convictions and look into criminal justice issues. Special courses offered through the school include interesting electives like â€Å"The Googlization of America† and â€Å"Journalism in a Networked World.† Finally, Northwestern hosts one of the top graduate journalism programs in the country in addition to an awesome creative writing program. #2: University of Missouri- Columbia (Mizzou) Mizzou is a large public university that’s well known for its undergraduate and graduate journalism programs. There are over 30 different interest areas (i.e. concentrations) available to undergraduate journalism students, including ones like â€Å"Entrepreneurial Journalism† and â€Å"Magazine Publishing and Management.† If none of the existing interest areas meet your needs, you have the option to design your own. Hands-on opportunities in real-media labs are available to students in each interest area. There are also quite a few relevant student groups on campus, including ones like the Association for Women in Sports Media and the Student Society of News Design. #3: Boston University BU is a well-ranked school in a bustling college town- the area around the school (never mind the school itself) comes with a lot of opportunity. The school itself- which has produced 24 Pulitzer Prize winners- combines a liberal arts background with plenty of pre-professional training in the field. Undergrads have many different focus areas to choose from, including Online Journalism and Magazine Journalism. Students often intern at prestigious Boston-area news organizations like the Boston Globe. Finally, BU boasts a strong journalism master's program, which indicates access to plenty of awesome faculty and other resources. Living in a hub like Boston opens up a lot of professional opportunities. #4: Syracuse University One of the best universities in upstate NY, Syracuse offers eight different undergrad programs in journalism and communications, including Broadcast Digital Journalism and Newspaper Online Journalism. The school maintains several industry partnerships with major communications companies, leading to professional/networking opportunities. Special programs include the SULA Semester (Syracuse University Los Angeles), where students spend a summer living and working in LA. #5: UT Austin Journalism is a popular major at UT Austin, but there are also many helpful supporting departments, including Communication Media Studies and Digital Communication. Journalism at UT Austin- which boasts 18 Pulitzer Prize winning alumni- emphasizes digital skills training for all its students. The school's Specialty Communications Career Services Center helps journalism students find internships and jobs. There are also many relevant student groups on campus, including University of Texas Hispanic Journalists and ORANGE Magazine (UT’s student magazine). #6: NYU NYU is a highly-ranked school in general (with a highly-ranked creative writing program to boot). Journalism students at NYU choose between two undergraduate tracks: Journalism and Media Criticism. Both programs focus on professional ethics, the cultural politics of media, the social role of the journalist, and the importance of craft. Students are required to double-major in one additional field of study. This is great if you want a more liberal arts spin to your education, but not so great if you’re sure you just want to focus on journalism. New York City is a great place to study journalism- there are so many prestigious media outlets with headquarters there- but if you have international ambitions, you might be interested in NYU's Journalism Abroad Program: students study and work in Ghana, Czech Republic, China, and England. #7: Arizona State University ASU is a huge public university in a large city with a lot of opportunity for hands-on experience. The Walter Cronkite School of Journalism and Mass Communication offers three bachelor's degree options: Journalism and Mass Communication, Mass Communication and Media Studies, and Sports Journalism. Students get training in live newsrooms under professional journalists. ASU’s PBS station- which reaches 1.9 million households- is also used as a teaching tool for students at the journalism school. At such a large school you'll be sure to find an equally large selection of student groups. Some relevant groups include the Fashion Journalists Club, the National Association of Black Journalists, and the Cronkite Cut. Phoenix is more of a metropolis than you might realize- and the area comes with some extra perks. #8: American University American University is located in DC, a perfect spot for aspiring journalists to get work experience (especially if you're interested in politics). In addition to the standard bachelor's degree program, American offers a unique joint BA/MA program. Undergraduate students choose from one of two tracks: Broadcast or Print Journalism. Investigative journalism workshops and practicums are an important part of the program. Other programs offered at the school include communication studies, film media arts, and public communication- all disciplines that play well with journalism. #9: Emerson College Emerson is located in Boston, just blocks from the state house. The program really strives to be proactive in embracing technological advances in the field- it adopted a new multimedia curriculum in 2011. Aside from journalism, other popular majors at Emerson include film, marketing, and digital communication. The college boasts several award-winning on-campus media outlets (including newspapers and radio stations). There is a wide array of interesting student groups, including Captured Emotion (dedicated to documentary and nonfiction work), spec (a group dedicated to the art of screenwriting), and Wax on Felt (a student record company). #10: Ohio University Ohio University offers its students a combination of a liberal arts + professional degree. Its mission statement says the school is committed to providing an education in professional ethics, critical thinking, and responsibility. There's a strong emphasis on the importance of media training while studying journalism. Student media groups on campus include The Post (a daily newspaper), Backdrop (a lifestyle magazine), and the interActvist (a progressive magazine). Bonus Schools These schools didn't meet the criteria to make the list above, but they still make great options for students who are interested in entering the field. Just because they didn't make the official list doesn't mean these schools aren't great places for aspiring journalists! UCLA UCLA doesn’t offer a dedicated undergraduate journalism degree- instead, undergrads can major in â€Å"Communication Studies,† which is much more broad (but still very applicable). Students can take courses in up to 12 different departments. The Communications Studies curriculum includes hands-on field study courses for students' junior and senior years which sounds like a great way to get relevant experience. Columbia Columbia also doesn't have an undergrad journalism major, but you are able to take courses through their top-rated graduate program. Since it's in New York, it comes with the same location advantages of NYU- not to mention that it's a top-ranked Ivy League school with a great creative writing program. How to Choose the Right School Like I mentioned earlier, the rank itself will matter less than whether the school offers everything you’re looking for in a journalism program. Follow these tips to figure out which of the best journalism schools listed above might be the best match for you. Check Out the Curriculum If you have special interests (or even if you don’t), you’ll want to check out the core classes and the available electives for each program. Different schools may also offer various concentrations or tracks within their journalism degree program- if that’s the case, explore those different options. You don’t have to get excited about each and every course (especially when it comes to foundational or required courses), but you want to look for a school whose curriculum is aligned with your own interests. Learn More About Relevant Student Groups When pursuing a degree in journalism, it’s super important to get professional experience as a student- this will help prepare you for your job search. Is there a specific type of media that you’re very excited to work in outside of your classes? Is there a particular subject you’re passionate about working on? Student-run media is the place to do this. Some of these schools have more limited student media options than others. This may not be a problem if a program already has a group you’re interested in, but if not, you might want to check out other programs. Do Your Research on the Faculty The people who will actually be teaching you will make a huge difference in how much you get out of your education. Check out the type of work that they do- many top profs in journalism programs have achieved some serious professional success. You may also want to check out their ratings on ratemyprofessor.com, but remember that students are less likely to leave reviews if they’re generally satisfied with the instructor- you get sort of a skewed perspective with the site, as you do with any ratings platform. Think More About the School in General A journalism program is (usually) only a part of whatever school you attend- your overall experience will also depend on the school more generally. What’s the student body like? Where is the school located? What’s the housing situation? If you aren’t happy with these (very important) aspects of student life at a school, chances are you won’t be happy in the journalism program. To figure out what you should prioritize when looking for a college or university, check out our guide to choosing where to go to college. Finally, keep in mind that it's possible to pursue journalism at almost any school, regardless of whether it has a formal program. The most important thing is that you find opportunities to gain professional experience. You can do this by working at campus media outlets (like newspapers, magazines, or websites) or by seeking work off-campus as a student writer. What's Next? If you're thinking about becoming a journalist, you might also want to check out the top-ranked creative writing programs. Like I mentioned earlier in this article, you don't necessarily need a dedicated journalism program to enter the field. Getting into any top program means top grades, high ACT/SAT scores, and awesome extracurriculars. Check out our guides on those topics before reading more about the college application timeline. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Abnormal family Essay Example | Topics and Well Written Essays - 1250 words

Abnormal family - Essay Example , this easy examines the various problems that women face all over the world such as relationship issues in marriage, their happiness, fertility issues, self identity, and freedom. I would like to thank my dear mother who took care of me and encouraged me to follow my dream of being a writer, despite being a woman. Notwithstanding all the problems she went through for educating her girl child, she was able to educate me to university level, and study the course of my dream. Thanks to all mothers out there who have done the same for their children in order to create a better world. Furthermore, I thank all female organizations that have purposed to educate women on the importance of fighting for their rights in relationships and independence. In the novel, the two women Jane and Akiko live in different parts of the world, but are connected by a cooking TV show known as ‘The American Wife’, which shows American housewives making wholesome American meat dishes (Ozeki 8). The show is produced by Jane the filmmaker, while Akiko watches it and prepares the meat dishes to her husband, but she runs to the bathroom to throw up. However, according to (Ozeki 12), the meat is used as a metaphor, in which the cows refers to women, chattel to wives, the meat or flesh refers to the bodies of women, as well as the sexual and the irreducible element of human identity. The television is used metaphorically to refer to the meat market, and Jane represents the physical image of the American housewives that satisfy the needs of the Japanese TV consumers. The year of meats is makes a deductive argument by highlighting lesbianism issues in the society. People in the society usually have negative attitudes towards people who are not heterosexual mainly in terms of relationships, identity and community. This is called homophobia and mainly leads to discrimination of such people. It occurs in terms of workplace discrimination, physical attacks, and homophobic jokes among others.

Internationalization of a Multinational Firm into an Emerging Economy Essay

Internationalization of a Multinational Firm into an Emerging Economy Context - Essay Example This study aimed at analyzing its efforts to enter China, taking advantages of its emerging economic prospects. Strategies play a decisive role in assisting organizations towards performing their respective business operations in both domestic and international markets, preserving adequate effectiveness. In this regard, relating to the above-stated research title or topic, internationalization strategy, also acknowledged as global strategy, refers to a particular theory based on which, the business firms can acquire a brief understanding about how to compete and offer standardized products and/or services to the customers on a worldwide basis. Based on the above-portrayed research title, it can be affirmed that the firms adopting internationalization strategies are often able to reap certain benefits that further tends to rejuvenate their competitive stance to a considerable extent. These benefits include enlarged market size, attainment of superior economies of scale and most vitall y, the accomplishment of superior competitive positioning. In this present day context, wherein the market environment is incessantly changing due to increased level of internationalization, globalization, as well as liberalization, firms operating in varied industries, are identified to be adopting internationalization strategies at an extensive rate and performing activities with the aim of establishing their respective businesses in emerging economies.

A Little History Essay Example for Free

A Little History Essay In a government sponsored website one can find the following information regarding the ancestry of most Taiwanese: Archaeologists have found evidence of prehistoric human habitation in Taiwan that dates back 12,000 to 15,000 years, and suggests that the earliest ancestors of Taiwan’s present inhabitants came from at least two places: southern China and Austronesia. Early settlers from southern China settled in northern and central Taiwan†¦ (see Taiwan website). Aside from its proximity to China this historical trivia provides an explanation why Taiwan is very similar to China. This also explains the influence of Chinese culture that is so evident in the whole of Taiwan culture. Food is the closest thing to culture and since Taiwan is closely related to Mainland China in terms of culture, there is also a significant similarity in the way food is prepared. This is a factor to consider for any expatriate coming in to work. If the expatriate is used to eating Chinese food then there is no problem adjusting to the culinary preference of the Taiwanese people. The Economy In the CIA World Factbook a bright outlook is seen with regards to business opportunities, â€Å"Taiwan has a dynamic capitalist economy with gradually decreasing guidance of investment and foreign trade by government authorities [†¦] Exports have provided the primary impetus for industrialization. The trade surplus is substantial, and foreign reserves are the world’s third largest [†¦] China has overtaken the US to become Taiwan’s largest export market† (see CIA). The last statement in the above-mentioned information, the one about China becoming the number export market for this nation speaks volumes about the economic potential of Taiwan. This also tells of its strategic position. Moreover, judging from this business relationship in spite of the shaky political relationship with the People’s Republic of China hints at Taiwan’s seriousness to overcome any obstacle to become a serious economic player in the region, in Asia and the world in general. Conclusion Looking at Taiwan and South Korea there is not much difference. This means that if I am forced to go to either one then I will be able to survive, thrive, and most probably succeed. Yet, since I have a choice in this matter, then I will choose Taiwan over South Korea. The following reasons supports my decision. Culture As mentioned earlier my family originally came from China. This means that I was raised in a family that practices or even cherishes values similar to those in China. Now, since Taiwan is considered part of China then it also implies that both countries share similar cultural traits. The same could not be said of South Korea whose culture is very different from the Chinese of mainland China. Having similar culture could also mean that it will take me a shorter amount of time to learn the dos and donts of the Taiwanese culture. This translates to efficiency and promotion up the corporate ladder. This also means less mistakes and an increase in customer satisfaction. It also enable me to contribute in terms of giving inputs on how to improve servcie since I fully understand what the Taiwanes customers are actually saying and not merely interpreting their words into English and assuming that translated words are the actual intent of their communication. Food The closest thing to culture is food. In this aspect Taiwanese cuisine is similar to those in the mainland. This means that less trouble for me nutrition wise. Many have said that the most difficult part in crossing over other culture is not the different clothes and not even the language barrier. What is most difficult according to many is learning to stomach the exotic foods available in a particular locale.

Charles Dickens Hard Times :: GCSE English Literature Coursework

Charles Dickens' Hard Times When we think of hard times in today’s world, our thoughts might consist of the number of days before we get paid, an argument with our spouse, or simply that our car is not operating so great these days. Most people today can not begin to imagine what hard times were like during the Industrial Revolution. In nineteenth century England, hard times to the factory workers may have consisted of watching one’s nine-year-old child tied to a machine in the mill for fourteen hours a day. It is no wonder why the writers of this period protested society through the voices of their writings. One of the greatest of these writers was Charles Dickens, who made his voice of protest through a literary masterpiece known as Hard Times. There are many aspects of Hard Times, and Dickens manages to capture what life was like for all of the social classes of his day through each individual character with his protests against the horrible ways in which people were treating one another i n the times that truly were hard. Dickens put a great deal of thought and research into all of his works, just as he did in Hard Times. As one writer states, â€Å"He visited Preston to get material for the industrial and trade-union aspects of the novel; a few weeks latter he began to collect circus slang† (Collins 29). He latter obtained the Educational Board’s series of questions for the examination of teachers in schools. On April 1, 1854, Hard Times appeared in a weekly journal, Household Words, which Dickens edited. Some people believe that Dickens â€Å"was determined to create a means where he could communicate his ideas on social reform so in 1850 he began editing Household Words† (Ford 16). One author states that â€Å"by 1851 the twenty-four page Household Words was selling 40,000 copies a week† (Gray 2). The weekly journal included articles on politics, science and history. To increase the number of people willing to buy Household Words, it also contained short stories and humorous pieces. Dickens also used the journal to serialize novels that were concerned with social issues such as Hard Times. The scene is a factory driven English town known as Coketown. The novel begins in a classroom where we meet Mr. Gradgrind, a wealthy parliament member, to whom the school belongs. Charles Dickens' Hard Times :: GCSE English Literature Coursework Charles Dickens' Hard Times When we think of hard times in today’s world, our thoughts might consist of the number of days before we get paid, an argument with our spouse, or simply that our car is not operating so great these days. Most people today can not begin to imagine what hard times were like during the Industrial Revolution. In nineteenth century England, hard times to the factory workers may have consisted of watching one’s nine-year-old child tied to a machine in the mill for fourteen hours a day. It is no wonder why the writers of this period protested society through the voices of their writings. One of the greatest of these writers was Charles Dickens, who made his voice of protest through a literary masterpiece known as Hard Times. There are many aspects of Hard Times, and Dickens manages to capture what life was like for all of the social classes of his day through each individual character with his protests against the horrible ways in which people were treating one another i n the times that truly were hard. Dickens put a great deal of thought and research into all of his works, just as he did in Hard Times. As one writer states, â€Å"He visited Preston to get material for the industrial and trade-union aspects of the novel; a few weeks latter he began to collect circus slang† (Collins 29). He latter obtained the Educational Board’s series of questions for the examination of teachers in schools. On April 1, 1854, Hard Times appeared in a weekly journal, Household Words, which Dickens edited. Some people believe that Dickens â€Å"was determined to create a means where he could communicate his ideas on social reform so in 1850 he began editing Household Words† (Ford 16). One author states that â€Å"by 1851 the twenty-four page Household Words was selling 40,000 copies a week† (Gray 2). The weekly journal included articles on politics, science and history. To increase the number of people willing to buy Household Words, it also contained short stories and humorous pieces. Dickens also used the journal to serialize novels that were concerned with social issues such as Hard Times. The scene is a factory driven English town known as Coketown. The novel begins in a classroom where we meet Mr. Gradgrind, a wealthy parliament member, to whom the school belongs.

Revenue Recognition

Generally Accepted Accounting Principles: Generally Accepted Accounting Principles (GAAP) are general guidelines, which instruct firms on how to form their financial statements and how to accurately measure their profit levels. Generally Accepted Accounting Principles (GAAP) forms a conceptual framework that defines the nature and purpose of accounting and provides a theoretical framework regarding the manner in which transactions should be treated. The principles governing accounting procedures, however, may be amended or changed over time, and this may mean that new rules are devised regarding how transactions should be measured, reported, and presented to users (Hodgdon et al, 2009). There should be consistency in the principles used for accounting purposes to promote reliability in financial statements and ensure that all transactions are treated equally by all firms, otherwise there are high chances of financial statements being inaccurate (Wustemann & Kierzek, 2005). The essay will describe the principles of revenue re cognition, the difference between â€Å"income† and â€Å"revenue†, measurement issues between historical cost and value, matching of revenue and expenses, and the differences between the previous conceptual framework and the amendments made in the new revenue recognition model. The essay will conclude with a summary of the main points made in the answer and an analysis of whether the new proposed model has caused concern to respondents. The principles of accounting form a framework that enables users to properly understand the data included in financial statements and make it useful. It enhances the relevancy of the information, makes it free from error, neutral, and comparable to the financial statements of other firms. One of the current issues prevailing in accounting standards includes the issue of the principles of revenue recognition. (Schipper et al, 2009). iAS 18 and New Proposals Made: There are two main revenue recognition standards which incude iAS 18Revenue and iAS 11 Construction Contracts. However, the main problem with these revenue recognition models is that they may be difficult to comprehend and their application may also be a hassle. Moreover, iAS 18 does not thoroughly provide guidance on the topic of revenue recognition arrangements which have multiple elements. The iASB has decided to revise the accounting standard on revenue recognition as inconsistencies and weaknesses exist in the standard. The proposals for improvement in iAS 18 include removing inconsistencies and weaknesses in the existing revenue recognition framework, improving the standard of comparability of revenue recognition practices across industries, disclosing more vital information in financial statements, and the simplification of the preparation of financial statements. One of the main important distinctions made in the revenue recognition model is the distinction between â€Å"inc ome† and â€Å"revenue†. Income is defined as the economic benefits that a firm may generate in the course of an accounting period which include an increase in the inflows or the value of assets or the decrease liabilities that in turn increases equity. This does not include the additional contributions made by existing and new equity holders. However, revenue is defined as the income that arises in the course of ordinary activities of an entity such as the sale of goods etc. The prevailing issue in accounting standards is when to recognize revenue and how to measure it reliably. According to the new accounting standard, revenue is recognized through the selling goods, the provision of services, and third party’s using the entity’s assets which results in yielding interest, royalties, and dividends. Another major issue in the revenue recognition model is how to measure assets or liabilities and whether to measure them at cost price or at value. Using the c ost method may be considered reliable as the cost is known, yet the problem arising in the use of cost is that it relies on past figures (Cairns, 2006).Using the value method may be considered more useful or reliable as it uses up-to-date information but may not always be accurate as the current value of assets or liabilites may vary in measurement from firm to firm (Cairns, 2006). According to IAS 18 (Olsen & Weirich, 2010) revenue shall be measured at fair value which is the amount at which an asset or liability can be settled between two knowledgeable willing parties in a transaction conducted at arm’s length. There are various conditions which result in the recognition of sales, such as when the entity has transferred to the buyer the significant risks and rewards associated with the ownership rights of the goods, the entity holds no managerial or controlling rights over the goods sold, the revenue generated and calculated from the sales can be measured reliably, the enti ty will benefit from the economic benefits of the transaction, and the costs incurred with respect to the transaction can be reliably calculated (Olsen & Weirich, 2010). Problems with Proposed Standard: The costs associated with each of the transactions must be matched to the revenue generated and these costs are categorized as expenses. Each sale results in the occurrence of an expense which must be recognized in coordination with the revenue generated and put in its respective category in order to ensure the balancing of the income statement. However, the new proposed standard has given rise to significant feedback from users which includes the suggestion that while the recognition of revenue generated through selling goods, includes the transfer of control or an assessment of whether risks and rewards have been transferred, it should also include a collectability clause (Olsen &Weirich, 2010). However, other respondents have asked â€Å"transfer of control† to be particularly defined before it is included in the model (Wagenhofer, 2013). While the new revenue recognition model provides a detailed basis for accounting standards and has defined a wide scope for the proper cl assification of transactions, the feedback received has suggested that the model is too complex and confusing for immediate implementation as it is inconsistent with previous frameworks and would require practice and getting used to in implementation. Moreover, other users have also mentioned that the model requires additional information regarding the meaning of certain rules and terms in order to be accurately implemented and used within all firms such as the meaning of â€Å"collaborator†. It is suggested that the Board review the new accounting principles that it has introduced and provide detailed explanations and examples of how to appropriately apply the standards to financial statements. It is also highly suggested that in order to improve the applicability of the new revenue recognition model, the inconsistencies between the previous model and the new model must be removed, the terms used in the new model must be clarified, and the suggested additions may be made. References Cairns, D. (2006). â€Å"The use of fair value in IFRS.† Accounting in Europe. Vol. 3(1) pp. 5-22. Hodgdon, C., Tondkar, R. H., Adhikari, A., & Harless, D. W. (2009). â€Å"Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit.† The International Journal of Accounting. Vol.44(1) pp.33-55. Olsen, L., & Weirich, T. R. (2010). â€Å"New revenue?recognition model.† Journal of Corporate Accounting & Finance. Vol.22(1) pp. 55-61. Schipper, K. A., Schrand, C. M., Shevlin, T., & Wilks, T. J. (2009). â€Å"Reconsidering revenue recognition.† Accounting Horizons. Vol. 23(1) pp. 55-68. Wagenhofer, A. (2013). The Role of Revenue Recognition in Performance Reporting. Working Paper, University of Graz. Wustemann, J., & Kierzek, S. (2005). â€Å"Revenue recognition under IFRS revisited: conceptual models, current proposals and practical consequences.† Accounting in Europe. Vol. 2(1) pp.69-106.

Civil Marriag

Civil Marriage in Lebanon The civil marriage and secular status debate is not new. However, the recent marriage of Khouloud and Nidal brought back the issue to the national spotlight. While this attempt is welcomed by many secular activists and youth groups, an outrage from Islamic institution is strongly contradicting and frightening. In her article â€Å"Lebanese’s Civil Marriage debate highlights sectarian rule (article number one),† Nada Akl supports civil marriage and considers it an opportunity to revisit the Lebanese personal status law.However, the Grand Mufti Mohamad Rashid Qabbani issues a fatwa against any move to legalize civil marriage in the country. The two activists tackle the topic from two opposing points of view, and Nada Akel succeeds more in effecting on the population and dragging them to her side. Civil marriage was first debated in the 1990s before the government of the Prime Minister Rafiq Al Hariri rejected it. Personal status law was lobbied f or and advocated by civil society groups in the name of personal rights and democracy. However, the result was always a complete failure.The couple, Khouloud and Nidal, attempted to fight for their right and get the approval for their marriage. Their attempt is now supported by great activists such as Nada Akel, yet a big party of the Lebanese refuses it due to their cultural and religious mentalities. In her article â€Å"number one,† Nada Akel succeeds in dragging the population to her side and convincing them. Her article is effective because she presents her ideas in a well-organized and adequate way. She opens her article with a short anecdote about a couple who has struggled a lot before overcoming all the obstacles and making its dream come true.This example illustrates real concerns and problems faced by the Lebanese society especially the young rising generation. This relation adds credibility to the text by giving it a sense of reality and not only an abstract image which has nothing to do with real life. Besides, she strongly supports her position by stating factual data based on law. As an example, she explains that people with no religious affiliation have the right to get married in this fashion based on the decree number 60 of a 1936 law ( Akel, para. umber 1). In addition, I predict that she gains the readers’ respect since she establishes her counterargument with no bias; on the contrary, she is very neutral and fair to her opponents. Akel seems to be peaceful in her article, for she does not attack nor offend her opposite views and opinions. By defending civil marriage, she also highlights indirectly its advantages because it diminishes our sectarian and divided culture by making people accept the differences and create a unifying society.On the other hand, Grand Mufti Mohamad Rashid Qabbani denies civil marriage and declares a religious edict against those who support or endorse it. Qabbani seems to be masterful and wise in his attempt to drag the Lebanese Muslim population to his side by forcing them to fight civil marriage if they wish to gain the pleasure of God – or at least making those who are far from radicalism take the middle ground. Moreover, Grand Mufti seems to be more threatening the population rather than being informing them.Instead of explaining religious concepts, he fills his fatwa with warnings and threats. Qabbani brands that any Muslim who approves this marriage is going to be expelled and will not be buried in an Islamic cemetery. Furthermore, Grand Mufti’s comments on civil marriage seem to be fiery and disrespectful to all the couples who have got married in this fashion. In his fatwa, the Mufti states it clearly that he considers this attempt to be adultery, and the children of such married couple are illegitimate.He also displays a profound contempt for his opponents in describing them as predators to the Islam. Needless to say, I find that the Mufti is violently at tacking the freedom of choice in Lebanon. Perhaps, our Mufti has forgotten that â€Å"Lebanon is a parliament democratic republic based on respect for public liberties especially the freedom of opinion† (Segment c of the Lebanese constitution). To conclude, the love story of Nidal and Khouloud brought back the attention to the existing debate about civil marriage.In my opinion, Grand Mufti Qabbani should lessen his tension and hatred towards his opponents and learn to accept the different existing opinions that sometimes contradict his. By demonstrating this rough attitude, Qabbani is destroying the real and peaceful image of Islam and therefore he cannot represent the whole Lebanese Muslim population. Meanwhile, Nada Akel’s argument strongly convinces me, and it appears to me that civil marriage is the only way out to establish a civil country.She makes me really sit down and question myself: â€Å"If my real true love was from another religion, would I struggle for the rest of my life in order to just be happy? Is that so much to ask for in a country like Lebanon? † Work Citied Page Akel, Nada, â€Å"Lebanon’s civil marriage debate highlights sectarian rule†, THE DAILY STAR. † Breaking News, Lebanon News, Middle East News & World News, 12 Feb 2013, Web 1 March 2013. http://www. dailystar. com. lb/Opinion/Commentary/2-13/Feb-12/206063-lebanons-civil-marriage-debate-highlits-sectarian-rule. ashx#axzz2MENEAnht. Qabbani, Mohammad, â€Å"Fatwa†, 28 January 2013

Free Essays on Viglante Justice

Viglante Justice Vigilantism is viewed sign frustration with the system. This sends the messege to people that the police and courts have failed to provide security and justice. This is the reason certain people in society choose vigilantism over what is thought to be right for the people. But, these are often the same people who are in favour of democracy and try to achieve equality among all. Stopping vigilante is not easy, but i believe that films and film makers are doing little to provoke the growing popluarity by giving the idea that revenge killing is acceptable, instead of encouraging society to trust the judicial system. for Example Movies involving violent crime often position the viewer to sympathise with the victim who enacts the revenge by killing, hove the messege of it being acceptable .A Time To Kill, Sleepers and Eye For An Eye all confront the issue of revenge killing, which makes society to question the legal system and place justice solely on the individual. If we did not live in a society with other people, laws would not be needed. We would do as we want, with no respect to others. But since individuals began to live with other people laws have been the back bone of society. In Canada we have many laws effecting all aspects in life, laws in business ensure that people keep their promises and laws against criminal conduct help to protect our property and our lives. Even in a well-ordered society, people have disagreements, the law must provide a way to resolve the confrentations peacefully. Some Dictatorship governments have cruel laws, enforced by police forces free to arrest and punish people without trial. This may provide a great deal of order, but is looked upon as inhunmain form of control. The Canadian legal system respects individual rights while, at the same time, ensuring that society operates in an orderly manner. In Canada, there is the Rule of Law, which means that the law applies to ever... Free Essays on Viglante Justice Free Essays on Viglante Justice Viglante Justice Vigilantism is viewed sign frustration with the system. This sends the messege to people that the police and courts have failed to provide security and justice. This is the reason certain people in society choose vigilantism over what is thought to be right for the people. But, these are often the same people who are in favour of democracy and try to achieve equality among all. Stopping vigilante is not easy, but i believe that films and film makers are doing little to provoke the growing popluarity by giving the idea that revenge killing is acceptable, instead of encouraging society to trust the judicial system. for Example Movies involving violent crime often position the viewer to sympathise with the victim who enacts the revenge by killing, hove the messege of it being acceptable .A Time To Kill, Sleepers and Eye For An Eye all confront the issue of revenge killing, which makes society to question the legal system and place justice solely on the individual. If we did not live in a society with other people, laws would not be needed. We would do as we want, with no respect to others. But since individuals began to live with other people laws have been the back bone of society. In Canada we have many laws effecting all aspects in life, laws in business ensure that people keep their promises and laws against criminal conduct help to protect our property and our lives. Even in a well-ordered society, people have disagreements, the law must provide a way to resolve the confrentations peacefully. Some Dictatorship governments have cruel laws, enforced by police forces free to arrest and punish people without trial. This may provide a great deal of order, but is looked upon as inhunmain form of control. The Canadian legal system respects individual rights while, at the same time, ensuring that society operates in an orderly manner. In Canada, there is the Rule of Law, which means that the law applies to ever...

How to Sell Trees for Timber

How to Sell Trees for Timber Can you sell your tree for lumber and make a profit? Lumber from trees such as red or white oak, black walnut, paulownia, and black cherry is quite expensive, and the tree in your yard may contain an impressive quantity of wood. While it is possible to sell one (or several) trees for lumber, research and effort are required to get a good price from a reputable buyer. Before making the move, think through the pros and cons. Do You Really Want to Remove Your Tree? Before seeking a buyer for your tree, be sure you know why youre removing a valuable hardwood tree from your yard. Are its roots damaging your foundation? Is the foliage overwhelming your home? Or are you just eager to have a bit more lawn? If theres no solid reason to remove the tree, its value may be greater in your yard than at a sawmill. A large hardwood tree provides shade, which cools your home and lowers air conditioning costs. It also improves air quality, controls water runoff, and raises your property value. In addition, your tree may provide homes to songbirds and other native animals. How to Sell a Single Tree It is generally much easier to sell trees as part of a woodlot harvest, where many trees are sold and harvested at the same time. To cut down your tree, a timber buyer must bring in laborers, a log truck, skidder, loader, and other equipment. He must then cut the logs and haul them to the mill to sell. After expenses, its unlikely that hell make any money from cutting a single tree unless its extraordinarily valuable. If youre determined to sell your tree, your best option might be to look for an operator who owns a small, portable sawmill. Small operators have less overhead, and they make their money finding single living or dead high-value trees, then sawing the lumber to specifications that are attractive to woodworkers and turners.   Tips for Selling Multiple Trees Although its easier to sell timber from multiple trees because the profit margin is so much greater for the forester, there are pitfalls even if youre selling quite a bit of wood. One botched sale can cost you much of the value of decades-old timber and can negatively influence future harvests. Here are suggestions for selling multiple trees: 1. Find a Professional Forestry Partner Selling timber requires expert advice. Studies show that timber sellers using a professional forester get up to 50 percent more per sale. A forester who sells trees for a living and practices within your sale area will be your best partner; he will know timber product grades and values and be familiar with local timber buyers and the general market. Private foresters usually offer their services for a fee. Timber owners often find this expense more than offset by the higher selling price received for their timber. Find a  forester  and listen to him as you would to a doctor or lawyer. You and the forester will ultimately have to determine which trees should be cut and how they should be harvested. Your partner will also help you to estimate your trees  volumes  and value. To find a professional forester, according to the U.S. Forest Service: contact your service or County Agricultural Extension or Forestry Extension agent. Service forestry personnel are often located within the state Department of Natural Resources, Division of Forestry, or Forestry Commission. Extension Forestry personnel are typically located at your local Land-Grant university in the Forestry Department. Alternatively, you can visit the website of the Cooperative State Research, Education, and Extension Service, which contains links to every states free services, often including forestry assistance by professional foresters. 2. Understand the Value of Your Timber As a timber grower, you should know something about the quality and value of the timber you are selling. Remember that each tree has unique marketable characteristics and associated volume. Your forester partner will  inventory  the timber for these characteristics and provide an estimate of volumes (along with estimated value) available for harvest. This report can then be used to estimate a fair price you can expect for your sale. From the inventory, you can expect to know: The type of timber forest products youre growing: Different prices are paid for different timber products.The timber species you have for sale: Some species command higher prices than others due to high demand, low supply, or special qualities.The quality of your timber: Quality affects timber values as it does any other product.The volume of timber you can sell: Logging requires heavy equipment and employees, so larger volumes of timber translate to higher profit margins.The distance from the closest market: Transportation of forest products is expensive. Local mills should be able to pay higher prices for your products than more distant mills.The size of your trees: Generally, larger trees bring the best prices. Large saw logs and poles are worth more than small ones. 3. Identify Prospective Timber Buyers and Send Timber Prospectuses You should now identify prospective buyers. Your forester partner most likely will have a list that he works from. You might also want to prepare a list of buyers in the county of sale as well as in surrounding counties. Call your state foresters office or state forestry association for a list of buyers.   Mail a prospectus and bid invitation to each buyer within your procurement region. A sealed bid system should be used and generally results in the highest selling price.  A bid prospectus should be simple but informative and include: Date, time, and location of the bid openingTerms of paymentTimber product, species, and volume summaryLocation mapBid formInformation about the deposit/performance bondStatement of sellers rights to reject bidsNotice of a show-me tour of sale area The potential buyer will probably insist on examining the timber for sale before making an offer. A tour or show-me meeting on the timber site allows all interested buyers to check the volume and quality of the timber and to estimate their logging costs. They should also be allowed to inspect and keep a copy of the contract or agreement you attach to the sale. 4. Understand Your Timber Contract After all bids are received, you and your forester partner should notify the highest acceptable bidder and arrange to execute a written  timber contract. Any deposit or performance bond agreed upon should be collected. Copies of the contract should be prepared for buyer and seller. Regardless of the size of the timber sale, a written contract prevents misunderstanding and protects the buyer and seller. The contract should contain, at a minimum: A description of the timber saleThe selling priceTerms of paymentWhich timber will and wont be cutTime allowed to cut and remove timberA requirement for adherence to all forestry Best Management Practices Special provisions may include cutting extensions; the location of log landings, roads, and skid trails; conditions under which logging wont be permitted; protection of residual timber and other property; a procedure for settling disputes; responsibility for wildfire suppression; disposal of litter; subcontracting of parts of the work; erosion and water quality control measures; and contractor liability exclusions. An easy way for a  do-it-yourselfer  to quickly get into trouble is selling timber using lump sum value with only a handshake and without a tree inventory. Dont sell lump sum without a timber inventory, a contract, and a down payment. Another way to get into big trouble is selling your timber on a pay-as-cut basis while letting the buyer grade and measure logs without you or a representative inspecting his work. Pay-as-cut allows the buyer to pay you by the log load, so you or your forester partner will need to verify the amount of timber in each load. To make sure terms of the timber sale contract are being met, either you or your agent should inspect the operation several times during the harvest and upon completion. 5. Time Your Sale Wisely Timing is important in getting the best price for wood. The best time to sell, obviously, is when  demand for timber is up and prices are at a peak. This is easier said than done, but you should be aware of current stumpage prices and market conditions in your area. Your forester partner can help you to time your sale correctly. With the exception of a specific disaster (from pests, weather, or fire), you shouldnt be rushed into a sale. Trees, unlike other farm products, can be stored on the stump during poor markets. One constant that history always confirms is that timber values eventually go up. 6. Protect Your Land After the Harvest Is Complete Steps should be taken immediately after harvest to protect the land from erosion and to ensure the productivity of this future forest. Roads, skid trails, and logging decks should be secured and reshaped if necessary. Bare areas should be seeded with grass to prevent erosion and provide food for wildlife.

No topic Essay Example | Topics and Well Written Essays - 250 words - 10

No topic - Essay Example A question is asked on the manner of averting Home Depot from commencing. Devoid of a written accord, how can one stipulate if cheating is a sincere mix-up or intentional cheating? With these aspects of the above depiction, it follows that there are similarities between the difficulties of organizing cartels and the challenges of other forms of international cooperation (PrÃŒÅ'ibram, 35). International corporations face challenges like the identification of a true market requirement and the dilution of a brand-name power. For instance, the success of a business is keyed to the offering of services and goods needed by a customer. Since the customer’s problem needs a solution, the product or the service used should have the capability of solving the consumer’s wants. The capability of the product to provide a solution should be effective in a way that its significance are easy to communicate. It is, therefore, a very hard task to meet this challenge since customer needs are unlimited. Due to the different methods of entertainment in the internet, the culture of Americans and their corporate symbols are famous brand-names in the world. However, this is no indication that American products will be popular in other countries. Gaining of trust is from other countries is a very complicated task (Fear,

Starbucks Coffee Company Essay Example | Topics and Well Written Essays - 500 words

Starbucks Coffee Company - Essay Example The organizational structure of Starbucks consists of the divisional and functional structures. It is also in a monopolistic competition where there are many coffeehouses competing with each other selling different product lines. A lot of companies are trying to win over Starbucks by developing a good marketing strategy focusing on the product mix and primarily the ambiance. It is the strategy of the company to serve the customers with high-quality products similar to its mission and lessen the expenses through highlighting the controllable expenses. Also, maintaining a good environment of the store is their strategy because it attracts loyal customers. The company focuses on high-margin items at the same time creating sales through additional items. The capital and costs structure of Starbucks falls into a low to average budget in every location and its major investments are the property and most importantly the equipment used in the store. The company yields its primary operating costs on labor or employment and cost sales. Thus, the budget of the company goes into its products and equipment mainly and no costs are allotted to advertise the company separately. Accordingly, the company is confident with its ongoing profitability most especially on doing international business. Other competitors such as McDonald’s, which is adding premium roast coffee on their product line, is not a threat to the company because Starbucks has established its brand to be the largest coffeehouse in the world and produces high- quality products.