Told By Erich Maria Remarque - Free Essay Example

Based on the story told by Erich Maria Remarque, the stories about the war then eventually being in the war ruined these soldiers life before they even died. The major them that can be found in the book is brutality. Those events are praised out throughout the book. The novel centers on a young German soldier, Paul Bume and his experiences throughout a period of World War I. One of the major themes found in the novel was the difficulty for the soldiers to revert to their civilian life after having experienced extreme combat during the war. One of the quote told by the author refers to how these mans lives were drastically change, and even those who survived the war were still affected by it (2). This internal comment made by Paul B? ¤ume the main character of the novel, entirely explained how each of his fellow classmates, friends, and soldier left about them being in the war.Nationalism can be defined in many ways, however, in this book the author refers to nationalism as belonging or even loyalty. At the Beginning of the novel, we read that Paul Baumer and his classmates had volunteered to enlist in the war. However, what really happened was Their schoolmaster Kantorek, their parents filled their head with lies which glorified the war. During those time, not enlisting in the war would be cowardly, sort of like you were Turing your back on those who need you the most, your country.We believe in such things no longer, we believe in the war. (42) all their life goal changed their aspiration and desire to become somebody, or even find somebody. This novel sets out to enfaces war as it was experienced, replacing the romantic picture of glory placed by their parents and teacher with a decidedly unromantic vision of fear, meaninglessness, and butchery which was, in fact, the reality. Paul B? ¤ume is the main character of the novel. Throughout the novel, he is forced to mature for his safety, which eventually deeply affected him as a person.The author refers to Paul and his friends as the lost generation. Young men who went straight out of school into the war. There were many incidents, killing, sickness and many lives were lost. As a result, Paul like many others learned to detached themselves completely in order to stay san and survive. One quote that stood out to me while referring to the struggles they faced during the war was Paul statement regarding his friend Albert Kropp. He says, witnessing his friend death was devastating, but after seen death all around you get used to it (128). Because All Quiet on the Western Front is set among soldiers fighting on the front, one of its main focuses is the ruinous effect that war has on the soldiers who fought it.At some point, Paul said that because of all they seen, done they arent young kids anymore (42). To me this kind of fell like out of the blue the world had stop and suddenly all they knew about the world and themselves had to change, they were no longer just eighteen years old but they were soldiers. The irony is that they consider themselves adults because of their experiences rather than youths.As time go on and Paul returned home, he was incapable to image his life without the war. Even his mom who he was close with didnt feel as connected to him anymore he became incapable to speak with her. He also found that he didnt belong anymore even though the town hadnt change. He even states that he feels he doesnt belong anywhere anymore (79). Paul continue saying that at his age twenty years old, yet he doesnt know anything about life (125) This quote stood out to me because it summed up what the impact the war left on the soldier, although some lived they were dying inside. All they knew after the war was, violence, fear, and despair. At time Paul also felt frustrated with his father, he often asked questioned about his time during war. Hes answer would always be that you cant talk about such things. This quote told by Pauls comrade to felt applied to everyone. now as time had went on he realized that Paul was just like him (106) I think at time we as individual or even the society we need in today pressures individual to participant in all sorts of activities they otherwise wouldnt. this could be gangs, bullying, theft, or perhaps even murder or assault. But in the end, I think we realize that those people we pressure are just people like us and we could also be them.

Window Dressing - Free Essay Example

Sample details Pages: 3 Words: 1035 Downloads: 1 Date added: 2017/09/20 Category Business Essay Type Argumentative essay Did you like this example? WINDOW DRESSING Window dressing  is presenting company accounts in a manner which enhances the financial position of the company. It is a form of  creative accounting  involving the manipulation of figures to flatter the financial position of the business. It is also defined as:  Ã¢â‚¬ËœA form of accounting, which while complying with all the regulations, nevertheless, gives a biased impression of the company’s  performance. ’ Though it is  not illegal, it is considered by many financial pundits asunethical. Reasons for Window Dressing: Enhance Liquidity position of the Co. – hiding a deteriorating liquidity position, and †¢Showcase stable Profitability of a company – massaging profit figures with methods such as income smoothing or profit smoothing †¢Reduce Liability for Taxation †¢Ward-off takeover bids †¢Encourage Investors †¢Re-assure Lenders of Finance †¢To influence share price †¢Hide poor manage ment decisions †¢Satisfy the demand of major investors concerning the desired level of return †¢Achieve the sales or profit target, thereby ensuring that management bonuses are paid Methods used for Window Dressing: Income Smoothing: It redistributes income statement credits and charges among different time periods. The prime objective is to moderate income variability over theyears by shifting income from good years to bad years. An example is reducinga Discretionary Cost (e. g. , advertising expense, research and development expense) in thecurrent year to improve current period earnings. In the next year, the discretionary costwill be increased. Ambiguity in Capitalizing and Revenue expenditure –  E. . Computer software with useful life of 3 years. As revenue expenditure it is treated as negative item on PLaccount. As capitalizing expenditure, it is treated as an asset in balance sheet, with yearlydepreciation in the PL. Changing depreciation policy   Incre asing expected life of asset reduces depreciation provision in PL account, hence, increasing net profits. Also, net book value in balance sheet will be higher for a longer period, thereby, increasing firm’s asset values Changing stock valuation policy   Change in method of stock valuation policy (LIFO, FIFO or AVCO) can lead to increase in value of closing stock, boosting up the profits. For example, in a rising price scenario, usage of FIFO method helps in increasing closingstock inventory valuation, thereby reducing the COGS, and hence inflating the earnings. Similarly, in a falling price scenario, LIFO valuation method for inventory is morefavourable. Sale and Lease Back–  This involves selling fixed assets to a third party and then paying a sum of money per year to lease it back. Thus, the business retains the use of the asset but no longer owns it. Off-Balance Sheet Financing –  Conversion of capital lease to operating lease so that the asset no longer features in the assets or liabilities of the balance sheet whichautomatically improves ratios such as Total Asset Turnover Ratio (TATO), Return onAssets, Equity Multiplier, etc. The costs saved are the interest expense on debt availed tofinance the capital lease and depreciation. Also, the debt-raising capacity of the companyincreases as the liabilities component tones down. Naturally, earnings are inflated underthis method. In the later years of use of asset, the company may revert back to capital lease financingsince the with net block having reduced considerably, the deprecation by WDV methodwill also be very less, thereby providing an opportunity to inflate earnings. Also, itprovides the addition benefit of saving on tax. Including intangible assets If intangible assets like goodwill are not depreciated the firm can maintain value of its assets giving a misleading view. Bringing sales forward  Ã¢â‚¬â€œ Sales show up in the PL account when the order is received and not at the point of transfer of ownership rights as mentioned in the notes to accountsof the Co. nder the heading of ‘Revenue Realisation’. Encouraging customers to placeorders earlier than planned increases the sales revenue figure in PL account. This bringssales forward from next year to this year. Extraordinary Items-  Extraordinary items  are revenues or costs that occur, but not as a result of normal business activity. These events are unusual and unlikely to be repeatedThey should be highlighted in accounts, and inserted after the calculation of Profit beforeInterest and Taxation. To include these in normal revenues will again exaggerate businessprofits. Examples of window dressing in Indian Companies : 1. Tata Motors  transferred 24% stake in Tata Automotive Components (TACO), a company with revenue of $675 in FY07, to Tata Capital, a group company,  and booked a profit ofRs 110 crore in Q1 FY09. Management declined to disclose the valuation methodolog y. Tata Motors also changed its methodology for calculating provisions for doubtfulreceivables,  which resulted in higher reported Ebitda to the extent of Rs 50. 7 crore (10%of Ebitda). 2. TCS, the software major,  increased its depreciation policy on computers from two years to four years. As a result, Q1 FY09 PBT was higher by an estimated Rs 50 crore (4% of net profit in 1QFY09). TCS followed cash-flow hedge accounting and till FY08, it usedto recognise hedging gains on effective hedges in its revenue line, thus boosting thereported revenue growth and Ebit margin. In FY08, TCS had Rs 421crore from hedginggains, of which, Rs 137 crore was included in the revenue line. However, from Q1 FY09,TCS is expected to report all forex losses/gains below the Ebit line in other income. Thus,the losses it had on its hedge position will no longer be booked in the operating line. 3. Jet Airways,  changed its depreciation policy from WDV to SLM, and thereby wrote back Rs 920 crore int o its PL, which helped the company to report profits during the quarter. It also helped Jet to report a higher net worth, which will help in keeping reported gearing low. 4. Dr Reddy’s  adjusted mark to market losses (Q1 FY08) on outstanding $250 million of hedges in the balance sheet, while PL reflects forex gains realised. 5. Reliance Communications  adjusted short-term quarterly fluctuations in foreign exchange rates related to liabilities and borrowings to the carrying cost of fixed assets. The company adjusted Rs 109 crore of realised and Rs 955 crore of unrealised forexlosses in the above manner. In addition, the company has not recognised Rs 399 crore oftranslation losses on FCCBs, since the FCCBs can potentially get converted, although theFCCBs are out of money. Adjusted for all the above, the company would have virtually no profits in Q1 FY09 Don’t waste time! Our writers will create an original "Window Dressing" essay for you Create order

To Present Men And Women Alike Have Complications That

To present men and women alike have complications that they must face when it comes to the workforce. To many work is very imperative in the way in which they feed their families as well as provide the necessary thing to live. While women have been in the workforce for many years as well as males, there is a growing stigma that has not been addressed. The stigma being the unequal treatment of men and women in the workforce. I will examine the varied factors men and women deal with while in the workforce. Gender roles influence self-perception coming from research showing that implied theories about the secureness or flexibility of a given concept strongly shape the types of goals that individuals accept.(Dweck Leggett, 1988). I will†¦show more content†¦The history of nursing suggests that if the men and women begin to change into the nursing field, it will help with the gendered role.( Diekman Eagly 2000; Diekman Goodfriend 2006) The key causes of sex discrimination are fixed in social opinions, secondary causes relay to executive structures, strategies, and practices (Ridgeway and England 2007, 199) What this means is that , the culture for countless years have always made it fundamentally okay to treat women in the manner that they are not as significant or worthy as a man. Women are now standing up and voicing their feelings of being respected. In other words, the discrimination that takes place in the workforce is not only applied to women but men as well. As mentioned earlier the male nurse is an example where males can flourish as well as be discriminated. Male nurses face being discriminated against, by patients as well as some co-workers. Male nurses face patients in which they imagine a woman and not a male which makes the male nurse face some difficulties. The difficulties being that some men have the idea of being taking care of by a pretty nurse and not a muscular male, which does not fit the typical standard. Male nurses also have to deal with being treated different or separated from female nurses. Male nurses also have to deal with education barrier when entering the nursingShow MoreRelatedEating Disorders : Anorexia And Bulimia1229 Words   |  5 Pagesdisorders tend to be overly concerned with perfection and the attainment of it. They may feel as if they have absolutely no control when it comes to some parts of their lives, so they achieve control through one of these eating disorders. Anorexics and bulimics often use the eating disorder as a way to muddle through problems from the past, as well as those of present times. Any person can have anxieties when it comes to his or her weight however, for anorexics and bulimics, it’s a life altering obsessionRead MoreAnalysis Of Salinger s The Catcher Rye 972 Words   |  4 Pagesby money and wealth. Humans are wired to be jealous and want what others have. Holden Caulfield has the opposite problem, he has money and wealth which he inherited from hi s hard working parents. However, he himself is not motivated to work hard, graduate prep school and earn his own wealth. Instead he despises hard working students at the many prep schools he drops out of. Holden also has a big number of family complications. An area to explore is how wealth can contribute to feelings of alienationRead MoreCameron Moore. Erica Peterson . English 1320 . 3 February1411 Words   |  6 PagesCameron Moore Erica Peterson English 1320 3 February 2017 Annotated bibliography In choosing for this research project I have decided to challenge the ethical problem of the shortcomings of feminism. There has been much debate over feminism, the questioning of its purpose, its design, its inclusiveness, it is stance on other matters that connect to it. In a quest in finding the shortcomings, and bringing them to light. Using other essays as sources I plan to make this bibliography a journey intoRead MoreThe Importance of Being Earnest by Oscar Wilde1407 Words   |  6 Pagesconventions. Algernon’s understanding of marriage shifts from mistrust to adherence, and this evolution epitomises wider themes of struggle between compliance and rebellion, an aspect fundamental to ‘Earnest.’ This subtle introduction of the serious complications of love and marriage is a stark contrast to Jack’s far more romantic – â€Å"[she and Jack blow kisses]† – and somewhat naà ¯ve views, and this establishes the comedy in Act 1, perhaps because it is comical that a highly respected life event such as marriageRead MoreComparing and Contrasting Social Issues and Formalities of Henry James’s â€Å"Daisy Miller† and Edith Wharton’s â€Å"The Other Two†1094 Words   |  5 Pagesï » ¿ Comparing and Contrasting Social Issues and Formalities of Henry James’s â€Å"Daisy Miller† and Edith Wharton’s â€Å"The Other Two† In Henry James’s â€Å"Daisy Miller† and Edith Wharton’s â€Å"The Other Two,† the narrators each disclose the complications of their party’s social formalities during circumstances within their own society. In both short stories, Winterbourne and Waythorn try to figure out their adored ones character and motives but for different reasons. In â€Å"Daisy Miller,† it’s noticeable thatRead MorePotential Benefits Of Social Media1196 Words   |  5 Pagesare still effective means of education, knowledge is certainly not restricted to the four walls of a classroom. Learning institutions, and parents alike, can barely afford to hire qualified tutors. Khan Academy, whose â€Å"mission is to provide a free, world-class education for anyone, anywhere† (â€Å"mission statement†), aims to remedy said complications. Basic tasks, such as ordering meals and asking directions, in a foreign country quickly become challenging without some type of fundamental capacityRead MoreZara Is A High End Street Store1453 Words   |  6 PagesZara is a high-end street store offering the latest tastes in fashion for women, men, and children alike. Amancio Ortego, Zara’s founder, has made the store grow with rapid success in both its home country, Spain, and internationally. One of the distinct reasons why Zara is such a unique company compared to its competitors is its foundation of the quick response system. Today, Zara’s cycle time is six weeks, in which it responds to its customers’ demand very quickly, unlike most stores that takeRead MoreA Narrative Of An Effective Narrative Is The Point Of View1091 Words   |  5 PagesA compelling historical narrative must not only be an honest representation of events but also presents diverse details about them. One of the techniques used by authors in creating an effective narrative is the point of view. The most transparent point of view would be the third p erson narration. In this kind of narration, the narrator is knowledgeable about every character’s opinions. He can describe their actions and relay what is going through their minds. 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Accounting in Context for Australian Review -myassignmenthelp.com

Question: Discuss about theAccounting in Context for Australian Financial Review. Answer: Introduction The present paper provides an analysis and examination of the key issues discussed on an Australian Financial Review (ARF) in relation to the impression management and the subsequent impact of these practices on non-professional investors. In this context, the paper has undertaken an analysis of the article entitled The impact of information presentation order on the judgments of non-professional investors written by author Hellman et al. Article Analysis The given article has provided an in-depth understanding of the various techniques of non-impression management such as textual presentation and graphical presentation on the judgment of non-professional investors. The impression management can be stated as the methods adopted by the management in developing annual reports to induce a purpose-drive behavior such as maximizing the value of the firm. The methods can result in implementing a reporting bias in the disclosures of a business entity through manipulating the information presented to the users for achieving a desired purpose. As per the article, the impression management is a multi-faced phenomenon that is largely driven by the social psychology and aims to influence the others perceptions (Hellmann, Yeow and Mello, 2017). The use of impression management practices by the managers for driving the decisions of non-professional investors can be best described through the use of agency theory. The theory examines the relationshi p between the investors and managers that is characterized by the some contractual obligations. The theory has regarded that managers are rational decision-makers and as such they tend to adopt the managerial practices that convey good performances in an environment where their remuneration is linked to the entity growth. As such, the theory provides an overview of impression management and its use in adopting reporting bias to depict the good financial performance of a firm (Schmitt, 2015). As per the article, the techniques that can be adopted by the management for impression management are textual and graphical presentation. The use of methods is based on the fact that implicit presentation of financial information is able to influence the decisions of en d-users through exploring the cognitive constraints of human mind. The users tend to perceive negative thoughts about investing in a firm if lower performance is disclosed in the annual reports. Therefore, the managers tend to adopt such practices that maximize the value of firm in its textual presentations. Also, the use of graphics increases the visibility of key financial facts and figures and thus helps in achieving investor confidence (Hellmann, Yeow and Mello, 2017). The use of impression management practices tends to induce biasness in financial reporting and therefore there is need for developing regulations for minimizing the use of such techniques that maximizes a firm value. The non-professional investors are an important group of stakeholders that uses financial information for making decisions in relation to their investment in stock markets. In this context, the Australian Prudential Regulatory Authority (APRA) holds the responsibility of monitoring and controlling the superannuation funds of non-professional investors (Hellmann, Yeow and Mello, 2017). There is need for adopting such regulations on the corporate in order to protect the interest of non-professional investors who possess little knowledge regarding the operations of stock market. However, there are some arguments cited by various authors against the use of regulations on impression management practices. This is because the concept of impression management helps in developing an interaction between the managers and audiences. It tends to develop a reciprocal influence between management and audiences and in providing an explanation to the actions and performances of an organization. The non-professional investors can develop an adequate understanding of the financial performance of a firm through the use of impression management techniques (Rahman, 2012). The use of impression management can result in perceiving a higher financial growth of an entity based on the use of attractive textual and graphical presentations. In this context, it is essential that accounting standard setting boards such as IASB and AASB develops and implements necessary regulatory practices on a firm so that the interest of non-professional investors can be protected. The objective of the regulations would be securing the interests of both professional and non-professional investors. The compliance with the regulations should be monitored by the board and the government on a regular basis (Tessarolo Pagliarussim and Luz, 2010). Conclusion It can be said from the overall analysis of the article and the various views regarding the impression management that it should be used by business entities only for developing a better interaction with the target audiences. The technique should not result in developing biasness in corporate reporting through manipulating the information for achieving personal benefits such as profit maximization for shareholders. References Hellmann, A., Yeow, C and Mello, L. 2017. The influence of textual presentation order and graphical presentation on the judgments of non-professional investors. Accounting and Business Research 47 (4), pp. 455470. Rahman, S. 2012. Impression Management Motivations, Strategies and Disclosure Credibility of Corporate Narratives. Journal of Management Research 4(3), pp. 1-14. Schmitt, D.B. 2015. Advances in Accounting Behavioral Research. Emerald Group Publishing. Tessarolo, I., Pagliarussi, M and Luz, A. 2010. The Justification of Organizational Performance in Annual Report Narratives. Brazilian Administration Review.

The World Communicates-Physics Essay Example

The World Communicates-Physics Paper The wave model can be used to explain how current technologies transfer information. Describe the energy transformations required in one of the following: * Mobile Telephone Mobile telephones have built in microphones that changes sound waves ib Describe waves as a transfer of energy disturbance that may occur in one, two or three dimensions, depending on the nature of the wave and the medium Identify that mechanical waves require a medium for propagation while electromagnetic waves do not Mechanical: Requires a medium for propagation (ie. Travel through) Eg. Sound Waves, Water Waves, Waves in a string .. Electromagnetic: Do not require a medium for propagation (ie. EM Waves can pass through a vacuum) Eg. Light, Infrared, UV, X rays, Gamma Rays, Radio waves, Microwaves .. Define and apply the following terms of the wave model: Medium, displacement, amplitude, period, compression, rarefaction, crest, trough, transverse waves, longitudinal waves, frequency, wavelength velocity. Describe the relationship between particle motion and the direction of energy propagation in transverse and longitudinal waves Quantify the relationship between velocity, frequency and wavelength v=f? Where v = velocity, f = frequency ? = wavelength (lambda) Features of a wave model can be used to account for the properties of sound. Identify that sound waves are vibrations or oscillations of particles in a medium Relate compressions and rarefactions of sound waves to the crests and troughs of transverse waves used to represent them Explain qualitatively that pitch is related to frequency and volume to amplitude of sound waves Explain an echo as a reflection of a sound wave Describe the principle of superposition and compare the resulting waves to the original waves in sound We will write a custom essay sample on The World Communicates-Physics specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The World Communicates-Physics specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The World Communicates-Physics specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The World Communicates-Physics The World Communicates-Physics The World Communicates-Physics

Were the 1950s the Happy Days essays

Were the 1950s the Happy Days essays Socially, economically and, politically, the 1950s were the happy days. The 1950s were marked with many historical events, positive and negative. The decade had its downfalls, but they were nothing compared to the improvement of life in all aspects. The economy was booming, making families feel more financially stable than they had in years. There was an explosion of science and technology(Brinkley 803). Medical advances, at this time, included the polio vaccination. Unemployment was down, the economy was up, and family life showed the morale of the American people was much higher than it had been in many years. In the first few years of the fifties while Harry Truman was still President, the United States and the U.S.S.R. were rivals. The American people and the government feared communism; espionage was a high priority to the government. Senator Joseph McCarthy of Wisconsin made a claim during a 1950 speech that led to congressional investigations into the accused communists. McCarthy claimed to "hold in [his] hand a list of 205 known communists currently working in the American State Department" (Brinkley 794). These claims were taken seriously by Congress because that same year, the McCarran Internal Security Act was passed. This act required all communist organizations to register with the government and to publish their records (Brinkley 793). Dwight D. Eisenhower was elected President in 1952, ending the dismal Truman Administration. It was during Eisenhowers two terms in office that the modern Civil Rights Movement really began. In 1954, the Supreme Court voted that racial segregation in schools was unconstitutional in the famous case of Brown vs. The Board of Education in Topeka, Kansas. The next year, they handed down a second part to the previous ruling with possible ways to integrate. It wasnt until 1957, however, that black students were able to attend ...

Cancer and How It Develops Essay Example | Topics and Well Written Essays - 500 words

Cancer and How It Develops - Essay Example However a tumor on reaching a critical mass secretes chemicals to tempt blood vessels to invade the tumor to provide a channel for its nutrient supply and waste removal to support its uncontrolled growth. This also opens up a route for the cancer cells to metastasize or spread to other locations in the body through the blood and lymph vessels making surgical removal impossible. Chemotherapy or radiation is used to destroy metastasized cells. Cancerous cells defy the control mechanisms that are placed to regulate cell division. In a normal cell cycle proto oncogenes and tumor suppressor genes in combination with each other regulate cell division. Proto-oncogenes promote the division of cells through its effects on growth factors or by producing them where as products of tumor- suppressor genes act in damage control such as repair and programmed cell death. Mutations in these genes results in malfunctions in cell cycle and leads to uncontrolled cell division giving rise to cancerous cells. Mutation in the tumor-suppressor gene p53 is associated with more than half known cancers. A protein produced by gene p53 regulates another gene whose gene product keeps a check on cell division. A mutation in p53 lifts that check resulting in uncontrolled cell division. Mutations in a proto-oncogene turn it to an oncogene which produces larger amounts of proteins (which are mostly growth factors or its receptors) or enhances the activi ty of the protein resulting in hyper stimulation of cell-division. A distinguishing character of cancer cells is its lack of contact inhibition. They are devoid of anchorage unlike in normal cells that stop division on contact with neighboring cells through information from signaling systems. Failure to trigger the mechanism of programmed cell death or apoptosis also is a characteristic of cancerous cells. The genetic suicide program is activated in normal cells in response to a physiological or biological signal in