Continuing Differences Between US Essay Example for Free

Continuing Differences Between US Essay U. S. GAAP IFRS Convergence In January 2008, the U. S. SEC issued a final rule that adopted rules that allowed non U. S. -based issuers financial statements in accordance with the IRRS, as issued by IASB, without the need to reconcile with the U. S. GAAP (SEC, pp. 20, 2008). In its ruling, the SEC acknowledged that the convergence efforts between the IFRS and U. S. GAAP have made progress in eliminating many disparities. The SEC acknowledged that its prior complaints on lack of information or disclosure by foreign issuers on certain areas, and the manner of presentation of their financial statements have been resolved by the convergence efforts. The SEC, however, recognize that a number of difference still exist, with some accounting subjects that the IFRS has yet to fully address ( SEC, pp. 20, 1998). Continuing Differences Between US GAAP and IFRS According to the SEC, due to their sources, U. S. GAAP and IFRS will continue to have differences regardless of their convergence. The SEC said that these include (i) the effects of mergers, combinations and other legacy transactions that happened when the convergence was still initiated, and (ii) those arising as a result of accounting elections (for example, hedge accounting) that foreign issuers make under those standards (SEC, pp. 21, 2008). The International Accounting Standards Board in its 2005 report said that certain divergence issues has to be addressed in the long-term. These include (i) classification of debts on refinancing or default under credit agreements, (ii) differences in financial instruments accounting, (iii) post-employment benefits, and (iv) long-lived assets impairment and borrowing costs capitalization. AIFRS/Australian GAAP PricewaterhouseCoopers reviewed the the Australian equivalents to International Financial Reporting Standards (AIFRS) and gave recommendations to the Australian Accounting Standards Board. PwC pointed to divergences between Australian Standards (AIFRS) and IFRS: According to PWC, the implementation of AIRFS is expect to improve corporate governance and financial reporting in Australia. Ernst Young Report Ernst Young said the IRS differ significantly from those principles in use. Among other things, the IRS protocol on business combinations compel recognition of more intangible assets to be valued an recognized than practiced in local accounting rules. EY said that the IFRS will help companies improve their internal control as it requires more extensive reporting procedures, and will require greater transparency among firms as a common financial standard will be used. EY said in its report that the conversion to IFRS has a substantial impact on financial reporting which requires management and personnel to focus on improving strategy because: * financial statements presentation has been modified * measurement of assets and debts may result in increase in earnings and volatility in equity. * additional disclosures would be required. REFERENCES Final Rule: Acceptance From Foreign Private Issuers of Financial. January 9, 2008. Securities and Exchange Commission. http://www. sec. gov/rules/final/2007/33-8879. pdf International Convergence status. 15 June 2008. International Accounting Standards Board. http://72. 3. 243. 42/fasac/06-21-05_intl. pdf Padoa-Scioppa. 19 May 2006. Financial Times. retrieved 13 Aug. 2008. http://www. iasb. org/News/Announcements+and+Speeches/Work+on+converging+accounting+standards+must+go+on. htm PriceWaterhouseCoopers. 28 Jan. 2005. Submission to Parliamentary Joint Committee on Corporations and Financial Services. http://www. aph. gov. au/SENATE/committee/corporations_ctte/completed_inquiries/2004-07/aas/submissions/sub22. pdf

World War One the most Important cause of the March Revolution :: WWI WW1

Was World War One the most Important cause of the March Revolution? Nicholas II the eldest son of Alexander III and the Tsar of Russia was born at Krasnoye Selo in May 1868. Nicholas II ruled from 1894 until his abdication in 1917. Nicholas II signed his abdication on 15 March 1917 after the Russian Army High Command recommended it. There are many reasons why Nicholas abdicated including, the financial state of the country, its wide and varied population and their dissatisfaction with the way the country was being ruled. As Russia was already in a weak state and the people had been suffering for many years, the First World War proved the last straw for the Russian people and whilst was possibly not the most important cause was certainly the trigger or catalyst for the March Revolution and Nicholas’ abdication. When The Russian army entered WWI they were huge but poorly led and very badly equipped, there were not enough guns for everyone. They just had lost the war with Japan so heavy casualties meant loss of morale and spirit yet they were expected to go into war again. To make up for the losses in Japan they had to recruit peasants for their army. In a backward country with little money there would have been no chance to train the peasants to be effective soldiers. Their equipment and method of fighting was also no match for the German Army. The Russian’s were trained in charging at the enemy with bayonets, the German troops had machine guns. As a result of this, whilst the Russians were defending the German attack on Poland, half their army was destroyed. Going into a war with such little chance of winning, did nothing to make the Russian people respect Nicholas. The decision that Tsar Nicholas II took in August 1915, to take over the command of the Army, lead to further problems. Being so closely linked to the Army’s failure in the WWI meant even The Duma began to loose faith in his abilities to run the country. Also, while he was away, he left his wife, Alexandra, and Rasputin, a monk who had physic powers who knew when Nicholas’ son was in trouble, to run the country. This was a bad decision Nicholas made because they constantly sacked Ministers and allowed the transport and food problems to descend into crisis. Also Alexandra was half German, when she took charge rumors spread suggesting that she was a German spy. World War One the most Important cause of the March Revolution :: WWI WW1 Was World War One the most Important cause of the March Revolution? Nicholas II the eldest son of Alexander III and the Tsar of Russia was born at Krasnoye Selo in May 1868. Nicholas II ruled from 1894 until his abdication in 1917. Nicholas II signed his abdication on 15 March 1917 after the Russian Army High Command recommended it. There are many reasons why Nicholas abdicated including, the financial state of the country, its wide and varied population and their dissatisfaction with the way the country was being ruled. As Russia was already in a weak state and the people had been suffering for many years, the First World War proved the last straw for the Russian people and whilst was possibly not the most important cause was certainly the trigger or catalyst for the March Revolution and Nicholas’ abdication. When The Russian army entered WWI they were huge but poorly led and very badly equipped, there were not enough guns for everyone. They just had lost the war with Japan so heavy casualties meant loss of morale and spirit yet they were expected to go into war again. To make up for the losses in Japan they had to recruit peasants for their army. In a backward country with little money there would have been no chance to train the peasants to be effective soldiers. Their equipment and method of fighting was also no match for the German Army. The Russian’s were trained in charging at the enemy with bayonets, the German troops had machine guns. As a result of this, whilst the Russians were defending the German attack on Poland, half their army was destroyed. Going into a war with such little chance of winning, did nothing to make the Russian people respect Nicholas. The decision that Tsar Nicholas II took in August 1915, to take over the command of the Army, lead to further problems. Being so closely linked to the Army’s failure in the WWI meant even The Duma began to loose faith in his abilities to run the country. Also, while he was away, he left his wife, Alexandra, and Rasputin, a monk who had physic powers who knew when Nicholas’ son was in trouble, to run the country. This was a bad decision Nicholas made because they constantly sacked Ministers and allowed the transport and food problems to descend into crisis. Also Alexandra was half German, when she took charge rumors spread suggesting that she was a German spy.

“Motivation: Main Key of Public Service?”

Since their first day on earth humans have been running after happiness in form of one or the other, though happiness   is something that eludes anyone who chases it, and instead, evolves out of one's actions. Such characteristic of happiness was once nicely described by Allen K. Chalmers's words – â€Å"The grand essentials of happiness are, something to do, someone to love and something to hope for.† A package of actions like that actually   brought forth the idea of motivation – the charger of mind that would keep one inspired to fulfill one's mission. To make things better, the wise humans have even created many sets of do-s and don'ts to maintain a consistent streak of motivation. Those sets have tremendous utility value to maintain balance and consistency in decision-making and action-taking. Over the years, social scientists have improvised   those sets and subset of ideas to further establish the cohesion of thought and action, the ideal approach for any individual or an institution to achieve any undertaken mission. Thus this paper focuses on some of the essential elements of organized behavior like Motivation, Goal Setting and Reward System, before coming to its own conclusion and indicating about its future implication in the field of child protective service. What is Motivation? a)  Ã‚  Ã‚  Ã‚  Ã‚   It is an internal state or condition that activates behavior and gives it direction; b)  Ã‚  Ã‚  Ã‚  Ã‚   It is desire or want that energizes and directs goal-oriented behavior; c)  Ã‚  Ã‚  Ã‚  Ã‚   It is an influence of needs and desires on the intensity and direction of behavior. (Huitt, 2001). Motivation is a psychological phenomenon that propels humans or any other organism to act – be it for survival, or to develop, in this regard, even inaction can also be counted as the product of motivation – especially when humans engage themselves in deep thinking or meditation. Motivation is that persuasive force which the living beings cannot do without. According to modern management guru Shiv Khera (p. 112), motivation is â€Å"a drive that encourages action or feeling. Motivation can also mean igniting the spark for action. It is powerful. It can persuade, convince and propel you into action. In other words, motivation can be defined as motive for action. It is a force that can literally change your life† (Khera, 2004). The definition above might generate a few questions – if motivation is something like an automated process; why then people need to be motivated?   or, if motivation process is already active, then what is the logic behind attempting to activate it further? While it is right that motivation guides every action, yet the degree of its intensity determines the level of achievement. One easy example of that is the difference between humans and animals – while the animals' achievements are limited in leading only a fuller life, humans lead a multi-dimensional life that is packed with uncountable actions in addition to the actions for living. Thus motivation converts itself to a primitive urge to survive when it deals with basics like existence, and it works like the guiding light on aesthetics, emotional or esoteric plane of existence. According to Paul Hanna, every individual has many kind of goals spread out at various levels of his/her existence, and to achieve each of those goals s/he needs to utilize the power of mind and the force of body. In such circumstance motivation could be the only catalyst to synchronize the body and mind of that individual. Here the synchronization of body and mind covers more than the plain eye meets – where motivation enables one to heighten the intensity of emotion and passion to achieve the goal, besides helping to create clear mental pictures of the goal and the roadmap to reach there (Hanna, 2001). Now if one considers about how many instances of such goals a human has to achieve in a single day, the importance of motivation would come clear to one. Humans' world of desires is far more spread than any other creatures of earth, and therefore they need an uninterrupted supply of motivation to accomplish their missions. And what is a desire, anyway? Desire is a some kind of dream which people want to unearth through action. For that much needed action, humans need an intense urge to bring it to perfection. Motivation provides that intense urge with its persuasive force, as for example, auto-suggestion.   â€Å"In the forming of that intense urge,† Shiv Khera says, â€Å"auto-suggestion is a statement made in the present tense, of the kind of person you want to be (Khera, 2004). Motivation thus, an element which conditions a humans to achieve their cherished goals. Reason for Choosing this Topic In this era of fierce competition in every sphere of life humans need to remain motivated to perform their tasks smoothly, to block the stress and to create space for thinking about future development. This more applicable when it comes to public service or on behalf any non-profit organization, where motivation could be the only guiding force to inspire one to stick to social cause and not to opt for other services for personal gain. Therefore this topic has been chosen to spread more awareness regarding the potential of motivation and it's impact on humans. How Motivation Works Motivation creates a power-packed belief about achieving success and creates a make-believe condition where the possibility of the success seems as a reality. There are many ways to motivate the self, but the easiest way to be motivated is to repeat the belief time and again, just like hammering the idea again and again to get it registered in the subconscious mind. The reason behind such act is that, subconscious mind is considered to be a skeptic taskmaster who simply works on and on with whatever assigned to it! It is for this reason Dr. Joseph Murphy, writes in his book, ‘The Power of Your Subconscious Mind' (65), â€Å"Belief is a thought in your mind that causes the power of your subconscious to be distributed into all phases of your life.† While it is true that practice of self-motivation could be a tough task for someone initially, as it might take time to generate a belief in the abilities of the subconscious mind. Yet, the enormous potential of subconscious mind is now widely accepted and one can easily check that with the wise sayings or from the success stories of many. If motivation is something like a train raring to move out from the platform, what could be the shortest possible roadmap between the starting point and the destination? With this question one discovers the importance of   ‘Goal- Setting' a vital task for a person utilize the power of motivation. However motivated one becomes, in the absence of a roadmap, that power will be a sheer waste – as the old adage goes – an aimless life is like a rudderless ship in the sea without any fixed destination. Goal and Goal-setting Goal-setting enables one to march ahead with confidence and brings in joy and cheer through fulfilling a mission in the shortest possible time. Situations shape like that, because the process of goal-setting imbibes the sense of purpose in any action, and thereby justifies it wholeheartedly. Human life has many sets of goals bundled within one big goal like happiness or contentment – thus it can easily be understood that if one wants to achieve the main goal, one has to obtain the goals within it. But is it possible to achieve every goal of life? Certainly not. If it is so, then are the humans destined to miss the happiness? Certainly not, because it is the attitude towards accomplishing the goal that brings in satisfaction, which counts more on the devotion of one's inner beings rather than the external conditions, which might not always be conducive to achieve the goal. To clear the confusion in this regard, the sages have provided a solution, where they created a sub set of goals within the main goal of happiness, which usually covers the six areas of human life. And they are: 1. Family : To achieve harmony and prosperity. 2. Finance : To achieve source of sustenance and development and freedom of movement. 3. Physical and mental health : To achieve healthy body and a sound mind. 4. Social responsibility : To achieve good understanding with the world around by mutual exchange of good vibes and necessities. 5. Spiritual standing : To achieve the understanding about the greater world and its association with self. There are many explanations available about these areas – however, all are varied or extended interpretation of one single idea – to be happy with one's endeavor in life. Thus, it is easily understood that goal-setting is that coveted road-map or the action-plan which not only helps to achieve the goals, but also adds purpose in the actions. In other words, goal-setting is a multifarious instrument which encompasses all individual as well as collective goals, all the while acting as a helper to determine the feasibility of a goal, as well as a provider of suggestion of an alternative plan (John, 2007). Reward System Reward system is something that is based on the effect of appreciation and recognition on the humans. It caters to the emotional need of humans, which in turn motivates them. In today's world, when every people are stretched with competition the need for emotional support is being felt more than ever. â€Å"Every behavior comes out of ‘pain and gain' principle†, says Shiv Khera (p110), while emphasizing on the fact that if the pain is greater than the gain, then that would be a deterrent to smooth action. If the gain is greater than the pain, that is a motivator. (Khera, pp110) There can be many types of gains, ranging from money, vacations or gifts to medallions, or even they can be intangible too – recognition, appreciation, sense of achievement, growth, responsibility, sense of fulfillment, self-worth, accomplishment, and belief are the examples of such gains, which comes more from selfless public service. Reward system separates the elements of motivation into two categories, external and internal. In the first category it lists items like money, societal fame, approval, or fear, while in the second, it keeps factors like â€Å"pride, sense of achievement, responsibility and belief†. It values the fact that inner motivation is actually the inner gratification that might not always depends on the material success – it is an innate desire to feel content with an accomplishment, rather than just achieving a goal (Khera, 2004). This is very important issue in the sphere of public service. The elements like praise, love and faith can rise anytime as the most important element of motivation under a specific environment, they can be instrumental to boost one's self esteem, or to build a strong conviction to march ahead towards one's cherished goal. Inner motivation factors are bound to be more powerful than the outer ones. CONCLUSION From the above discussion it becomes clear that motivation, goal setting and reward system together form the way towards, the ultimate goal, and all three of them are entwined and can even be flexible in their order of appearance. Primary motivation (to succeed in life) helps to goal setting – which then can check and filter the mission before breaking them into easy steps. Next, reward system inspires a person towards accomplishing the mission. However, in all its form, motivation is extremely powerful and an invaluable tool to succeed in life. It persuades, convinces and propels one into action and therefore, it is an invaluable tool to motivate oneself and others in public service or in non-profit organizations. Application of Motivation in Chosen Mission Since I'm planning to work as child protective service worker in charge of four co-workers, I can utilize the power of motivation at every level of its functioning, where goal-setting can help us in formulating our schedules in three steps – long-term, mid-term and short-term, while reward system can take clue from the history of civilization that records innumerable selfless human endeavors to achieve happiness for the society. For the greater application of motivation we would use factors like pride, sense of achievement, responsibility and belief in oneself, besides practicing auto-suggestion technique and covering all areas of life that one has to deal in life. This way we would keep our spirit fresh to devote ourselves in public service. A Brief Overview of How Motivation can be Applied into My Workplace References Carnegie, D. (1999). â€Å"How to Stop Worrying and Start Living†. Dale Carnegie ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Associates Inc. Hanna, P. (2001). â€Å"Believe and Achieve†. Penguin Books, 2001. Huitt, W. (2001). â€Å"Motivation to learn: An Overview†. Educational Psychology    Interactive. Valdosta, GA: Valdosta State University. Retrieved 12 April 2008.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://chiron.valdosta.edu/whuitt/col/motivation/motivate.html Khera, S. (2004). â€Å"You Can Win†. Macmillan India, 2004 Murphy, J. (2001). â€Å"The Power of Your Subconscious Mind†. Bantam Books, January   Ã‚   2001 â€Å"Motivation†. Retrieved 10 April 2008.   http://www.d.umn.edu/kmc/student/loon/acad/strat/motivate.html â€Å"Motivation & Leadership†. (1997). Retrieved 10 April 2008. http://www.nwlink.com/~donclark/leader/leadmot.html â€Å"Seven Rules of Motivation†. (2000). Retrieved 11 April 2008. http://www.motivation-tools.com/ elements/seven_rules.htm Information Technology and Management. â€Å"What is Motivation?† Retrieved 12 April 2008. http://opax.swin.edu.au/~388226/howto/it2/motiv1.htm John. (2007). â€Å"Increase Self Motivation†. Retrieved 12 April 2008. http://www.pickthebrain.com/blog/21-proven-motivation-tactics/ Webb, B. (2000). â€Å"Elements of Motivation. Motivational-Tool†. Retrieved 12 April 2008. http://www.motivation-tools.com/elements/ database. Weller, M. (2005). â€Å"General Principles of Motivation†. Retrieved 12 April 2008. http://honolulu.hawaii.edu/intranet/committees/FacDevCom/guidebk/teachtip/ motivate.htm ; ; ; ; ; ;

Horror And Horror Of The Lottery, By Shirley Jackson

Karli Timm ENG 102; CRN:11461 Fiction Essay 29 April 2015 Exploring Horror The element of horror in a story brings out emotions that individuals like to keep pushed back. Things like fear, panic, distress, and anxiety are all things that people do not intentionally enjoy feeling. Horror is a major element in some fiction and is shown in stories such as, â€Å"The Lottery†, â€Å"A Good Man Is Hard To Find†, â€Å"A Cask of Amontillado†, and â€Å"The Things They Carried†. They all carry some element of horror that turns on the senses and emotions that are generally repressed. Shirley Jackson is one of the most well known authors of the Gothic fiction genre. Her take on the genre of Gothic fiction is unique to her because it combines elements of horror and romance. Jackson also deals more with the psychological horror rather than the supernatural kind of horror. Mixer publishing says, â€Å"Shirley Jackson, although usually viewed as a writer of Gothic horror, often straddles the line between realism and horror i n her short stories. She typically portrays middle class Americans in an urban or suburban setting struggling with contemporary, everyday problems. However, pushing beyond the traditional limits of realism, her plots cross into psychological (and, arguably, supernatural) horror† (Hall). She has intertwined social and psychological themes that have created novels that horrify because they go into the gruesome and gory details of abnormalities of familial relationships, domestic settings,Show MoreRelatedThe Horror of The Lottery, by Shirley Jackson1375 Words   |  6 Pagestook part in the traditional lottery drawing and one villager was picked for the prize – a stoning. In 1948, Shirley Jackson published this short story known as â€Å"The Lottery,† in The New York Times. The story’s plot shocked readers all over America as they learned of the horror happening in such a quaint town. Jackson purposely set this tragic event in this innocent setting to emphas ize humanity’s cruelty. Using her appalling short story, The Lottery, Shirley Jackson alarms readers with the ironicRead MoreCreating horror in the Lottery979 Words   |  4 PagesCreating Horror Authors use a number of different tones, settings, themes, characterizations, and points of view in order to create a fictional world inside the readers head. We see these tools used in contrasting ways in â€Å"The Cask of Amontillado† by Edgar Allan Poe and â€Å"The Lottery† by Shirley Jackson. The distinctive techniques used in these short stories leave you feeling uneasy once you finish them. Using different methods, both authors create a story of horror for their readers. The tonesRead MoreThe Lottery, By Shirley Jackson2116 Words   |  9 PagesShirley Jackson was a master of modern gothic fiction and wrote of the essentially evil nature of human beings. The major focus of her work is to emphasize the psychological dimension of experience and the absolute isolation of a human. Shirley Jackson also believes and suggests that humanity must continue to try to define its own reality, and strive to survive with nobility. Her most famous piece of work â€Å"The Lottery,† depicts the cruelty and brutality of humanity in the mass and insensitivity ofRead Morehe Lottery by Shirley Jackson710 Words   |  3 PagesHitting the Lottery In the beginning of Shirley Jackson’s â€Å"The Lottery,† June 27th is as normal as any other summer day in the small village. The morning was described as â€Å"clear and sunny† with â€Å"flowers blossoming profusely and the grass richly green† (Jackson, 1). The attitudes of the children are rather happy and normal as they begin to gather playing â€Å"boisterous[ly]† (Jackson, 1). By the end of the story, the beautiful, normal summer day as described in the beginning is a day that every memberRead MoreLiterary Analysis Of The Lottery By Shirley Jackson910 Words   |  4 PagesLiterary Analysis of the Short Story â€Å"The Lottery† by Shirley Jackson Shirley Jackson explores the subject of tradition in her short story â€Å"The Lottery†. A short story is normally evaluated based on its ability to provide a satisfying and complete presentation of its characters and themes. Shirley describes a small village that engages in an annual tradition known as â€Å"the lottery†. Narrating the story from a third person point of view, Shirley uses symbolism, foreshadowing and suspense to illustrateRead MoreThe Lottery : Dissecting Sociological Horrors Essay1551 Words   |  7 Pages The Lottery: Dissecting Sociological Horrors When you hear the word â€Å"lottery†, what do you think? In Shirley Jackson’s The Lottery, readers are presented with an ironic, dramatic, bleak tale about a small village gathering for not exactly what one would call a lottery. Born in San Francisco, California in 1916, Jackson spent much of her early life writing poetry and journal entries. After enrolling in the University of Rochester, she eventually withdrew to pursue her dreams of becoming a writerRead MoreEssay about The Lottery, by Shirley Jackson2214 Words   |  9 PagesWorld War, Shirley Jackson’s life was filled with graphic imagery of the violence existing throughout her world. Jackson’s husband Stanley Edgar Hyman wrote, â€Å"[Shirley’s] fierce visions of dissociations and madness, of alienation and withdrawal, of cruelty and terror, have been taken to be personal, even neurotic fantasies. Quite the reverse: They are a sensitive and faithful anatomy of our times, fitting symbols f or our distressing world of the concentration camp and the bomb† (â€Å"‘The Lottery’† 144)Read MoreInstitutionalized Ritual in The Lottery by Shirley Jackson1625 Words   |  6 PagesShirley Jackson’s The Lottery, is a terrifying, tension filled masterpiece of an ancient human practice set present day America, 1948. Jackson’s dark, short story is about a rural farming village on the east coast, who, like other villages around them, conduct a yearly â€Å"lottery.† It begins in the town square in the month of June, where the schoolchildren are gathering stones while awaiting the arrival of their respective families. When the lottery is formally started, roll call is initiated followedRead MoreThe Lottery By Shirley Jackson868 Words   |  4 PagesThe Lottery by Shirley Jackson uses extensive symbols and metaphors. It is a short story which has been equally appreciated as well as rejected by audience. The main themes of this story are those of tradition and scapegoat. The story begins with the author informing the reader about the time the lottery is going to begin by using certain phrases like â€Å"tractors and taxes† (Jackson, 76). Furthermore, the writer narrates the dress of Mr. Summers to be a â€Å"clean white shirt and blue jeans† (Jackson 78)Read MoreThe Road Through The Wall By Shirley Jackson1897 Words   |  8 Pages Shirley Jackson was born in San Francisco, California on December 14th 1916. From an early age she was at odds with her parents expectations. Within these expectations her mother had an obsession with appearance that put her further away from her. Jackson began writing in 1930 as a teenager and grew up in a suburban atmosphere; this later became the subject of her first novel â€Å"The Road through the Wall† in 1948. From California she moved cross country to Rochester, New York in 1934. Her university