Writing paper pdf
Friday, August 28, 2020
Batman Beggins Essay Free Essays
Jorge Mastache ENG4U Batman Begins paper Fear is perhaps the most grounded feeling among human sentiments, it is sufficient that individuals decided to do activities dependent on dread. One of the fundamental subjects in Batman Begins is dread, a significant part of the plot is driven by dread, and the film appears and investigates dread so as to show how it influences peopleââ¬â¢s lives. It additionally shows how an individual can be swallow by dread when you can't control your feelings. We will compose a custom article test on Batman Beggins Essay or on the other hand any comparative theme just for you Request Now The authority of the control of dread is the thing that genuinely frees an individual on the grounds that unafraid individuals can really do anything they want. Two inverse impacts of dread defy each other in Batman starts, the one driven by Batman against the one from Raââ¬â¢s al Ghul, these characters experience dread during their lives, that dread was forced by comparative sources; Criminal Underground. Batman lost his folks to a lawbreaker and it is inferred that Raââ¬â¢s did also. The ke is in the contrast between their objectives. While Batman uses his dread to spare the blameless from those lawbreakers, Raââ¬â¢s uses his to endeavor to annihilate those hoodlums and the capacity to create more crooks. This distinction says something regarding the degree of control that every one of them has over their feelings of dread. Batman has enough power over his dread to hold a feeling of levelheadedness, recognizing who is the foe and who is the honest. He even has a code of no homicide anyone, thatââ¬â¢s what separates him from that criminal black market and guarantee that he genuinely is having any kind of effect. Raââ¬â¢s, then again, can't separate the great from the awful. His dread drives him to endeavor obliterating the whole Gothan city, a totally unreasonable informed decision powered by an extraordinary want to guarantee equity. Radicalism is conceived from dread, and Raââ¬â¢s is not quite the same as Batman in that he doesnââ¬â¢t control his dread, his dread controls him. Another way dread is appeared in this film is through the medication that Scarecrow manages to bring out peopleââ¬â¢s most profound feelings of trepidation. Not even Batman is invulnerable to this dread, in spite of his command over it. Despite the fact that individuals control their feelings of trepidation to certain degrees, everyone despite everything fears something, no one is daring. Dread varieties savagery, and brutality is the thing that obliterates social orders. Transformation or rebellion, both dread separated the political structure since brutality undermines the wellbeing of the people and the political structure should guarantee that security of the masses and the political structure should guarantee that security. The dread medication is an approach to look at what might occur if dread and frenzy totally surpassed a people, and the film contends that it would totally destabilize and wreck a general public. Batman Begins takes the idea of dread and makes a fabulous showing demonstrating how it would influence individuals on a little and huge scope. From a more minor perspective, it can take an individual and totally contort their inspiration. For a bigger scope, itââ¬â¢s an undeniably progressively viable, taking whole social orders and human advancements and lessening them to nothing. Raââ¬â¢s is powered by dread, however weââ¬â¢ll before long observe that not all villans share a similar inspiration. A few men are far less thoughtful than Raââ¬â¢s. A few men simply need to watch the world Burn. Step by step instructions to refer to Batman Beggins Essay, Essays
Saturday, August 22, 2020
Comparing And Contrasting Writings Of Puritans And Deist Religion Essay
Analyzing Writings Of Puritans And Deist Religion Essay The works of Puritans like John Winthrop, Michael Wigglesworth, John Dane, and Mary Rowlandson can be effortlessly contrasted with the collection of memoirs of Deist Benjamin Franklin. The two strict perspectives have clear contrasts while as yet making them relate thoughts. These comparable thoughts found in Benjamin Franklins self-portrayal could have originated from his Puritan childhood. He appears to take some key convictions from the Puritan religion and forms them into progressively sane thoughts he can have confidence in. Franklin hopes to make his convictions originate from more unmistakable sources other than just confidence. While Puritan and Deist convictions on Gods qualities and the great beyond have a few particular contrasts, they additionally contain some comparative thoughts concerning Gods presence and living with high good principles. In his life account, Franklin doesnt notice any of his strict convictions influencing his life until he runs over Deism. While the Puritan readings talk about Gods association in their lives regularly, Franklin doesn't. He is raised as an exacting Calvinist until he was around fifteen and started questioning various books he read including the Bible (Franklin, 5). Rather than examining God affecting his life, Franklin discusses his dad in his collection of memoirs. He portrays the entirety of his dads great characteristics in much detail. Franklins portrayal of his dad is a case of how he centers around people groups character and ethics as opposed to seeking God for direction. He appears to respect his dads attributes and endeavors to have those equivalent great characteristics when he grows up. These clashing perspectives appear to embody the contrasts between Benjamin Franklins philosophies from the Puritans convictions. While the Puritans esteems get from complete confidence of God, Franklin utilizes physical, genuine models like his dad to fabricate his establishment of confidence. Another case of Purists and Deists clashing perspectives can be discovered taking a gander at their convictions on existence in the wake of death. In the wake of perusing extracts of compositions from these creators, it is intriguing to see their varying perspectives on the hereafter. While Franklin unmistakably states it isn't important to stress over eternal life, the Puritan readings all notice dreading God and their convictions of salvation. As Franklin portrays his thoughts of joy and torment, he expresses that regardless of whether there is a life following death, we wont recollect our natural presence so there is no significance of stressing over it (Franklin, 7). His thoughts of post-existence paint a totally different picture than those of the Purist sees. Michael Wigglesworths sonnet portrays what he accepts will occur toward the apocalypse. In Wigglesworth sonnet, he portrays what day of atonement will resemble and says No heart so intense, however now develops cold and practically dead with dread (Wigglesworth, 3). This portrayal clarifies how all will fear God on day of atonement regardless of how bold they used to be. Wigglesworth likewise proceeds to clarify how all individuals are foreordained to be sent to Hell or given salvation. He makes reference to the fact that it is so natural to accept that you are among the spared when you truly are not (Wigglesworth, 4). The two models show differentiating perspectives on the hereafter among Puritan and Deist religions. With these distinctions, perusers can likewise discover likenesses inside the Purist and Deist works. One relating thought both Ben Franklin and the Puritan creators have is that God exists. While the two religions just mostly concur, they still both case there is a God and the two of them look toward him for direction. Every one of the four Puritan readings straightforwardly express God their all powerful creator. They all attempt to lead lives observing his ethical laws. In Danes perusing, he and his folks look to the Bible to assist him with choosing whether or not he should move to New England. After the Bible supports him, his family encourages him have the option to move to New England as quick as could reasonably be expected. John Dane and his folks accepted that God would control them to the correct choice by glancing in to the Bible for answers. Before long, before her child ventures out from home, John Danes mother cautions him Go where you will, God he will discover you. ( Dane, 2). This admonition intends to disclose to Dane that regardless of where he is, God will in any case have the option to discover him and see what he is doing. Danes mother outlines the Purists conviction in God presence and in his direction. Ben Franklin, alongside different Deists, likewise keeps up that God exist; However, Franklin expresses that there is a divine being, simply not a Christian God (Franklin, 6). He acknowledges that we were completely made by one unique producer. In his paper, Benjamin Franklin composes that there is supposed to be a First Mover, who is called GOD, Maker of the Universe (Franklin, 6). Franklin not just acknowledges there is a divine being, he additionally seeks him for direction. During his excursion in bettering himself, Franklin seeks God for direction towards information. He clarifies: Conceiving God to be the wellspring of insight, I thought it right and important to request his help for acquiring it (Franklin, 14). He makes up a petition that he says each day requesting shrewdness from God. These models show proof of Benjamin Franklins Purist childhood and the adjustments he made towards his Deist convictions. While he concurs with Dane and different Puritans that God exists, he c hanges certain plans to make them increasingly concrete and appropriate for his strict conviction. Another case of similarity between the Puritans and Deists sees is their convictions on how one ought to act. As far as human instinct, the two readings express that it is critical to live with high good gauges. From a Deist point of view, Benjamin Franklin makes a rundown out of thirteen temperances to enable him to live as ethically immaculate as could be expected under the circumstances. He discusses arriving at moral flawlessness and states: I wishd to live without submitting any issue whenever (Franklin, 12). As Franklin proceeds in his collection of memoirs, his thinking for living towards moral flawlessness appears to originate from an individual objective rather than a strict objective. He contends that since he knows about the distinction among good and bad, he sees no motivation behind why he shouldnt attempt to consistently decide to make the best choice (Franklin, 12). Like Franklin, the Puritans likewise have faith in living ethically right; in any case, in contrast to F ranklin, their thinking originates from their religion. John Winthrop, alongside the other Puritan creators, likewise discusses living with high good laws. Winthrop depicts that the best freedom to live by is the common freedom. This freedom is the main freedom which is acceptable, just, and genuine (Winthrop, 1). These announcements seem to originate from Winthrops convictions that common freedom is Gods moral laws. John Dane additionally addresses living ethically right. Dane discusses how growing up with genuine guardians made his soul ready to recognize wrongs that he ought to evade (Dane, 1). His folks strict guidelines showed Dane how to carry on with his life through Gods rules. While both the Deist and Purist creators have various purposes behind living with high good guidelines, they still both concur having high good principles is significant. When looking at the readings from Puritans like Winthrop, Wigglesworth, Dane, and Rowlandson to Franklins personal history it is anything but difficult to see the numerous contrasts among Puritans and Deists belief system on God and human instinct. Separations between these Puritan and Deist writers thoughts like Gods qualities and thoughts on eternity are exemplified all through the readings. With these distinctions, likenesses on Purist and Deists convictions of God and human instinct can likewise be found. In the wake of taking a gander at these inconsistencies and likenesses, it is apparent that Benjamin Franklin took his Puritan childhood and formed those thoughts into an increasingly reasonable and levelheaded religion he could have confidence in.
Friday, August 21, 2020
Code switching between English and other languages Essay
Code exchanging among English and different dialects - Essay Example In bilingual or multilingual networks the utilization of language happens in a fitting manner as the speaker moves between dialects as to execute their capacity which can be either moving toward financial need or building up a cordial relationship. Lets take a case of an exchange held between two Indian speakers who are code-exchanging between English, Hindi and Kannada. Jayalakshmi, one of the speakers, before introducing her examination of the discussion held with her companion regarding code-exchanging presents herself as a multilingual. India, an enormous piece of south Asia, stayed under British standard for very nearly ninety years and during this period English stayed an official language so it was broadly adapted officially. Significantly in the wake of getting autonomy English stayed there as an official language and Hindi turned into the national language. As indicated by Hewings and Tagg Language strategy is presented in a nation by its government officials when a colossal political change happens for example after autonomy or a war. The official language of a nation gets a high status and utilized at institutional, government and universal level though the national language is set apart for its national personality which has social and social qualities (Hewings and Tagg (edds) 2012). From Jayaââ¬â¢s discourse we come to realize that she communicates in an assortment of dialects which incorporate Hindi as her national language, Kannada as her first language, Bengali as her neighbors imparted in it and some other territorial dialects. At the point when we hear Jayaââ¬â¢s discussion with her partner on her working environment we catch that English has been utilized as an official language. Nitin talks a large portion of English while examining an official issue and his changing less to different dialects is a result of the impact of Jayaââ¬â¢s dwelling place which is England. It is essential that Jaya who should carry an answer for Nitinââ¬â¢s issue unwittingly change to
Tuesday, May 26, 2020
What Is the Purpose of a Research Proposal: No Longer a Mystery
What Is the Purpose of a Research Proposal: No Longer a Mystery The Hidden Treasure of What Is the Purpose of a Research Proposal A simpler option is to change thevacuum levelin the microscope based on the material specifications, which will result in a substantial discharging of the sample. The point here is to get a suitable design of incentive structure within them. Another benefit of our website is the quickness. After anabrasion test, a good look at the top layer of the polymer can demonstrate the actual results of the stress put on the material. On the flip side, the present intensity is extremely small to prevent damage to the sample. The kind of the molecule has a huge influence on the way the polymer will behave when exposed to different external forces. You need to be able to say what the undertaking or work will be about in a couple of sentences. Writing a persuasive case about your research means engaging your audience so they want to find out more about the answers you're discovering. The researcher should stick to a single theme and shouldn't wander from 1 topic to another. He should follow an academic style of writing and any ostentatiousness in writing should be avoided. The greatest aim of every marketer is to present a tailored content to every customer, in order to extend the customer life cycle and make meaningful experiences. For a lot of us, there's a newfound hope that the world will discover and revel in our talents. In summary, our team is attempting to fix the problems which are going on in the research community based on our philosophy with OS concepts. A feeling of purpose in your career is correlated with both increased satisfaction at work together with better work-related outputs. Based on the first objectives, the research paper will need to outline exactly how serious the matter is today, and why things have changed, particularly during the last few years. Next time that you're wondering what's the aim of writing a research paper, don't forget that the practice of making it's a valuable experience. The characteristic of a funny research paper is it ought to be based on your imagination. Knowing the features of a poor research paper could allow you to steer clear of pitfalls. This sort of work is typically connected with low pay. To begin with, you should understand that introduction section is only a concise demonstration of your future academic or scientific work. Sometimes in a very long paper, the thesis is going to be expressed in a lot of sentences or a whole paragraph. To start with, you don't have to sit down before a typewriter to compose a manuscript. Presenting what you've learned from research can be equally as essential as performing th e research. Delivering the correct content to the correct audience to drive conversion is crucial. Suppose another researcher is attempting to repeat similar study to make it even more valid he needs to be in a position to acquire information from the former research, if previous research will be invalid or unverifiable the new research will also receive effected. Most men and women adore the new technology. You are then going to be able to choose the College. Research papers are among the most often encountered assignments college students have to tackle. Many students don't know how to compose a great research proposal and think that it's close to writing a research paper itself. Explain how you want to begin conducting your research. A researcher needs to be cautious regarding the clarity of the research. He must have a clear understanding of the various types of research design to select which type of research design to implement for a study. He should be able to demonstrate the research paper and there should not be any loopholes in the information. Clearly recognize the crucial sources you mean to use and explain how they are going to lead to your analysis of the topic. The previous page of your research proposal ought to be the bibliography. The topic needs to be interesting and original. There's 1 site that's devoted to self-published books.
Friday, May 15, 2020
What Is Disposable Income Definition and Examples
If you have money left over after paying your taxes, congratulations! You have ââ¬Å"disposable income.â⬠But donââ¬â¢t go on a spending spree yet. Just because you have disposable income does not mean you also have ââ¬Å"discretionary income.â⬠Of all the terms in personal finance and budgeting, these are two of the most important. Understanding what disposable income and discretionary income are and how they differ is the key to creating and living comfortably within a manageable budget. Key Takeaways: Discretionary Invome Disposable income is the amount of money you have left over from your total annual income after paying federal, state, and local taxes. Discretionary income is the amount of you have left over after paying all taxes and paying for all necessities of life like housing, healthcare, and clothing. Discretionary income can either be saved or spent on non-essential things like travel and entertainment. Levels of disposable and discretionary income are key indicators of the health of a nationââ¬â¢s economy. Disposable Income Definition Disposable income, also known as disposable personal income (DPI) or net pay, is the amount of money you have left over from your total annual income after paying all direct federal, state, and local taxes. For example, a family with an annual household income of $90,000 that pays $20,000 in taxes has a net disposable income of $70,000 ($90,000 - $20,000). Economists use disposable income to identify nationwide trends in householdsââ¬â¢ savings and spending habits. The average disposable personal income (DPI) in the United States is about $44,000 per household, according to the international Organisation for Economic Co-operation and Development (OECD). The DPI in the U.S is far higher than the average of $31,000 among the 36 nations surveyed by the OECD. It should be noted that indirect taxes, such as sales taxes and value-added taxes (VATs) are not used in calculating disposable income. While they do generally reduce effective spending power, they are extremely difficult for individuals to track. Apart from personal finances, disposable income is also important to the national economy. For example, the United States federal government uses it to measure consumer spending and the all-important Consumer Price Index (CPI)ââ¬âthe average nationwide price of various goods and services. As a key indicator of inflation, deflation or stagflation, the CPI is a critical measure of the health of the nationââ¬â¢s economy. Disposable Income vs. Discretionary Income Just because you have money left after paying taxes, be very careful how fast you spend it. Disposable income must not be confused with discretionary income, and disregarding the difference between the two can make or break your budget. Discretionary income is the amount of money you have left over from your total annual income after paying all taxes and after paying for necessities like rent, mortgage payments, healthcare, food, clothing, and transportation. In other words, discretionary income is disposable income minus the unavoidable costs of living. For example, the same family that had $70,000 in disposable income left after paying $20,000 of taxes on its $90,000 of gross income also had to pay: $20,000 for rent;$10,000 for groceries and healthcare;$5,000 for utilities;$5,000 for clothing; and$5,000 for car loan payments, fuel, fees, and maintenance As a result, the family paid a total of $45,000 on necessities, leaving them with only $25,000 ($70,000 - $45,000) in discretionary income. In general, families or individuals can do two things with discretionary income: save it or spend it. Sometimes called ââ¬Å"mad money,â⬠discretionary income can be spent on all the things you might want, but not really need for anything other than ââ¬Å"keeping up with the Joneses,â⬠perhaps. Discretionary income is typically spent on things like eating out, travel, boats, RVs, investments, and thousands of other things we really could ââ¬Å"live without.â⬠The general rule is that within the same household, disposable income should always be higher than discretionary income because the cost of necessary items has not yet been subtracted from the amount of disposable income. According to the consumer credit reporting agency Experian, the average American family spends about 28% of its total pretax incomeââ¬âmore than $12,000 per yearââ¬âon discretionary items. The Tight Bottom Lineà According to the U.S. Census Bureau, the average American household brought in nearly $75,000 before taxes in 2016 but ended up spending most of it. In fact, after subtracting all the money it pays in taxes, necessary good and services, and discretionary purchases, the average U.S. household spends more than 90% of its income. After subtracting all taxes and other expenditures from its $74,664 annual pretax income, the average American household has $6,863 left over. However, since interest paid on consumer debts such as credit cards and car loans are not subtracted from pretax income, the amount of money the average household has left for savings or discretionary spending is typically far lower than this. So, be careful with the plastic. Sources and Further Reading Disposable Income (2018). Investopedia.comDiscretionary Income (2018). Investopedia.comHousehold Income: 2017. U.S. Census BureauOECD Better Life Index. Organisation for Economic Co-operation and DevelopmentConsumer Spending Data. Experian.comPatoka, Josh. How to Optimize Your Disposable Income and What Should You Do With It? The Finance Genie
Wednesday, May 6, 2020
Humor in Animal Farm by George Orwell Essay - 611 Words
In the novel Animal Farm, the writer satirizes certain characters, in an effort to depict society in a humorous way. This essay will focus on the characters of Boxer, Mollie and Napoleon. Boxer, described as a huge strong horse, is used by Orwell to represent the proletariat or working class of Russia. Orwell may have been a socialist, but he didnââ¬â¢t hesitate to give a less than flattering portrayal of the mighty beast. Amongst Boxers qualities of being brave, loyal, selfless and compassionate, he is largely criticized for his stupidity and gullible attitude. Harsh isnââ¬â¢t it? Throughout the book Boxer takes on the mottoââ¬â¢s ââ¬Å"I will work harder.â⬠And ââ¬Å"Napoleon is always right.â⬠, by doing this Orwell suggests that the Russian people were far tooâ⬠¦show more contentâ⬠¦Eventually Mollie runs away from the farm in search of a more comfortable life where she could receive all the luxuries she had in Jonesââ¬â¢ time. Similarly, the middle class in Russia fled to the west when they were asked to give up their luxuries. Coincidence? I think not. Some farmers name their pigs Wilbur; others name them after tyrannical dictators. By naming Napoleon (the pig) after Napoleon (the crazy French man), Orwell is referring to the possibility that Karl Marxââ¬â¢ theory of ââ¬Å"communismâ⬠had the same faults as the French theory of ââ¬Å"libertyâ⬠. That is, corruption. Orwell uses Napoleons character to illustrate the Russian leader Joseph Stalin. Orwellââ¬â¢s dislike for the leader is clearly noted. He criticizes the Soviet leaders by depicting them as power hungry pigs. When the farm experienced a food shortage Napoleon covered it up by filling the granaries with sand. In 1928 the USSR suffered immense famine. Stalin covered this up by sending false propaganda out into the west. During Napoleons rule he made use of huge dogs to take out anybody who opposed his tyranny, much like Stalin had used a secret police called the NKVD to take out his opposition Leon ââ¬Å"Snowballâ⬠Trotsky. Orwell criticizes the soviets way of doing things, using the windmill. When the windmill comes crashing down, along with all the hard workShow MoreRelatedAnalysis Of George Orwell s The Great Gatsby 1285 Words à |à 6 PagesMr.Booth Period 6 English 12/3/14 Author Study of George Orwell George Orwell was a literary tactician who won two major awards because of hia advanced and intriguing use of propaganda. At first glance, his books appear to be stories about animals, however, they contain much deeper and influential meanings. Orwell is most recognized for his portrayal of dystopian societies and how they parallel present society. Through intense allegories, Orwell unintentionally crafted novels that are applicableRead MoreGeorge Orwell s Animal Farm1392 Words à |à 6 Pages George Orwell Never Misuses Words In what was a vastly controversial novel published in 1945, George Orwellââ¬â¢s Animal Farm describes the horrific brand of communism in the Soviet Union and the conscious blindness that most of the West accepted at that time. Although Orwell labeled Animal Farm as a fairy tale, this historically parallel novel branches into the genres of political satire, fable, and allegory as well. What made Animal Farm so controversial among the ââ¬Å"British socialistsâ⬠and WesternRead MoreGeorge Orwell and Animal Farm and 19841008 Words à |à 5 Pages George Orwell and Animal Farm and 1984 nbsp; George Orwell is only a pen name. The man behind the classics Animal Farm and 1984 was named Eric Arthur Blair and was born to a middle class family living in Bengal in 1903. Eric Blair got his first taste of class prejudice at a young age when his mother forced him to abandon his playmates, which were plumbers children (Crick 9). He could then play only with the other children in the family, all of whom were at least five years older or youngerRead MorePower Corruption. It Is A Never A Leaderââ¬â¢S Ideal Is To1081 Words à |à 5 Pagesthey govern. In the novel Animal Farm, by George Orwell, George uses an allegorical reference between the animals in the story to symbolize actual humans. In Animal Farm the animals overthrow their human leaders in order to set up a life style where all animals are equal. In their act the very human cruel ideals and practices they revolted against ended up being the same they re-imposed. Animal Farm is an important work of fiction because of its ex treme use of satire. Orwell s novel makes fun of socialismRead MoreAnimal Farm And 19841457 Words à |à 6 Pagesï » ¿ George Orwell s views on totalitarian governments were not concealed from public view. He expressed his thoughts and opinions through his books. Among these books were Nineteen - Eighty -Four and Animal Farm, which were his works that most obviously portrayed his disfavor for totalitarian governments. Totalitarian governments are controlled by political authorities who have control of all aspects of society. Nineteen-Eighty-Four and Animal Farm are two different books that have different waysRead MoreAnimal Farm By George Orwell1770 Words à |à 8 PagesIn George Orwell s 1945 epic novel Animal Farm, the corruption of leadership is described and emphasized through the actions of farm animals. After gaining control of the farm where they were held, a human society arose between the animals with the most intelligent, or most disingenuous, animals rising to the top of the hierarchy. Sheep, chickens, even the farm dogs all bowed down to the pigs that tricked their way to power. The infa mous quote, ââ¬Å"all animals are created equal, but some animalsRead MoreBlack Humor in America2112 Words à |à 9 PagesBlack Humor One of the most underappreciated and unrecognized forms of comedy is black humor. Black humor often deals with events that are not often associated with other forms of comedy, such as war, murder, insanity and death. The main reason that this form of comedy is so underappreciated is that it requires some thinking on the part of the audience and many people are not willing to do that. The types of humor that are popular today do not require much thinking and can be characterizedRead MoreThe Downfall Of Communism : George Orwell s Animal Farm1867 Words à |à 8 Pages THE DOWNFALL OF COMMUNISM 2 The Downfall of Communism George Orwell is the author of the novel, Animal Farm, which is an allegory for the Russian Revolution. An allegory is a story that uses characters or events to represent ideas. Animal Farm can be read as a fable of talking animals, or as a history book. Animal farm is full of information, you just need to reach out for it. Orwell wrote this to tell people the effects of communism and how it affected the Russian peopleRead MoreAnalysis Of George Orwell s 1984 And Animal Farm 1401 Words à |à 6 PagesTitle/Author: 1984/ George Orwell Date of Publication/Genre: 1949/ Dystopian Fiction Biographical information about the author: George Orwell, who was originally Eric Arthur Blair was born in 1903 in British India. His two greatest novels include 1984 and Animal Farm. He is regarded as one of the greatest novelist of the 20th century. Historical information on the period of publication: During this period, the United Kingdom recognized the republic of Ireland. The United States claimed Israel asRead MoreCommentary on the Satiric Nature of George Orwells 19841926 Words à |à 8 Pages Without a doubt, George Orwellââ¬â¢s Nineteen Eighty-Four exhibits such a blend of style through characteristics of a dystopian novel and satire. Orwell lived in a time when the spread of communism, mostly unbeknownst to his audience, posed an unimaginable threat to freedom. Therefore, though his novel, he attempted to emphasize the fallacies that would exist in a totalitarian nation-state if people were to accept its lure of equality. However, many argue about how exactly Orwell goes about achieving
Tuesday, May 5, 2020
Financial Management Theory and Practice
Question: Discuss about the Financial Management for Theory and Practice. Answer: Introduction: It is better to disclose things that may affect the decision of the shareholders than to keep relevant information from them (Libby et. al, 2011). Therefore, we would say that it would be beneficial for the companies to provide additional voluntary disclosures in the financial statements. The prepares of the report need to make decision as to what is to be reported, how much is to be reported, how is it to be reported in order to make the disclosures useful. The report below will provide us more detailed information on disclosures; there requirement, importance, and other factors in the financial report (Melville, 2013). The concept of encouraging a transparent and straightforward communication between the preparers of financial statements and users are already a worn idea. The stakeholders require information in the footnote that helps them in making decisions, less needless and is organised in a better manner. Many professionals including the investor Advisory Committee of FASB recommend that the directors should focus on overloaded disclosures and important matters. There are a lot of difference of opinions that arise among the investors and the management of the company over certain matters mentioned in the financial report. In order to remove this ambiguity and confusion, the accounting boards all the world have to take steps, in order to simplify the content of the financial reports. The main objectives of financial reporting include the following: To provide information required to the users of the financial report. The information available in the financial reports is used for a number of purposes. These reports are used to make important decisions such as if to or not to provide credit to a buyer, the liquidity of the borrower, invest in the company or not, etc. As said by Deggan (2011) there is plenty of utilization of the financial report. Not only it helps in taking a correct decision but also help in various other tasks like ratio analysis, fundamental analysis, etc. When information is available, it helps to provide concrete information and leads to a strong decision-making. The plain language should be understood by a layman. Simple language ensures that the user of the financial statement can understand it with ease and flexibility. The reports also provide information about the cash flow of the entity like the timing and the sources of these cash flows (Mark Michael, 2016). This information is crucial when it comes to taking of decision for long term or investment. This information about the cash flow is important in order to determine the liquidity of the company, which can also be used to analyse the going concern assumption of the entity (Bence Nadine, 2012). Reports display important data such as the resources, assets owned by the entity. The changes in these assets and liabilities affect the working of the entity as a whole. Therefore, the report helps to keep a check and helps in knowing the differences and pattern of disclosures. This information related to an entity is required in order for it to operate efficiently in the capital markets. In addition, the Financial Accounting Standards Board realised that the creditors and the investors are the main users of these reports, so the information should be available in them in a comprehensive manner such that it assists them in making the required decision. In the absence of any information, the company might be neglected and hence absence of disclosure can be seen as a major block in the operation of the company. These decisions are highly based on the company performance and cash flows, which is available in these financial reports. Therefore, the disclosures play a very important role, in explain, and provide details to the users regarding the financial status of the company. In order to maintain the financial stability, three authorities were formed by the UK regulatory system. These were Bank of England, (FSA) Financial Services Authority, and the Treasury. Due to the prevalence of poor zones, the motive behind the formation of these authorities proved to be a failure and as a result, these had to be reformed. For better maintenance of financial stability, FPC (Financial Policy Committee) was incorporated in the Bank of England. This reform was very essential because the previous authorities not effectively and internationally coor dinated macro-prudential activities and FPC collectively worked with authorities like the European Systematic Board for achieving this motive. A fresh subsidiary of Bank of England that is the Prudential Regulation Authority (PRA) was also formed by the UK regulatory system for macro-prudential management of firms. PRA also works for the better promotion of UKs voice by being liable for the management and control of every individual firm in UK. With GFRR (Global Financial Reporting Requirements), third parties can be advocated about the environmental effects of a company. Countries like UK adhere to such reporting despite several criticisms. GRI guidelines purposes to provide better information to stakeholders about the ethical attributes of a company, thereby resulting in the companys growth. It also aims in achieving a target audience together with a proper support in decentralization that confirms to the fact that it is very effective for future developments. UK regulatory system aims to enhance the financial markets of UK so that the public can be benefitted. The provisions of GFRR has developed the working environment of the regulatory system and provided various benefits to the firms. The guidelines in GRI have effectively proven to portray the opportunities for the companies. Although there is an absence of virtues in these guidelines, yet several companies from the whole world adhere to it. According to various stud ies, GFRR and sustainability reporting are not beneficial in the current scenario but the most accurate information can be provided with such sustainability reports that prove to very effective taking future expectations into consideration. If these reporting structures are not adopted, then companies will surely have to encounter various complexities in future. To get a clear-cut idea, two famous companies BP Plc and Next Plc has been selected. In fact, BP Plc considers international reporting guidelines that come from IPIECA and GRI that helps the company the sustainable performance and be connected to Global Impact of UN (BP Plc, 2015). BP uses the Global Reporting Initiative G3.1 rules in preparing the report in tune with a well-defined pair of indicators that encompasses the dimension of sustainable development. GRI enables a strong framework that helps an organization to report, as well as tracks their environmental and economic performance. The voluntary disclosure theme has provided BP Plc significant developments because the problem of the industry is well addressed through it (BP Plc, 2015). With reference to Next Plc, it can be observed that the company purposes to provide long-term returns to all its shareholders through combination of cash dividend payment and sustainable enhancement in earnings per share. The company has not ad opted GRI guidelines for financial reporting and instead it has adhered to the accounting manual and its prescribed reporting requirements. As a result, the company has witnessed fluctuations in the share prices in the past years. Such Global reporting requirements are very effective in enhancing the goodwill of a company as more information can be provided to the users of financial statements. Nevertheless, it must also be observed that in relation to emissions of greenhouse gas, the company has followed Environmental Reporting Guidelines including compulsory reporting guidance on such emissions and factors for conversion. This has enabled the company to maintain the stability of share prices in 2015. The company takes voluntary disclosure so that the trust in the public is maintained on a strong note (Volkswagen, 2015). Disclosures should provide a basis and add meaning to the information provided on the face of financial statements, and make the users understand the relevant area of attention in those statements (Brigham Daves, 2012). What should and should not be reported in the footnote statement is a relevant decision. Going as per the existing rules the disclosures should have limited information on the companys history, financial position, estimate, assumptions that are the part of financial statements (Northington, 2011). The information to be reported is subject to accounting standards and they are to be reported under the rules under those standards. The information to be reported should be precise and effective; also, the disclosures should include limited data on the contingencies, which are the predictions about future events, as they are not appropriate for the foot note disclosures (Fields, 2011). The company has voluntarily disclosed the emissions of greenhouse gases in its annual report. It has provided details on the increase in GHG emissions in comparison with 2014. For instance, in 2015, the total emissions from heat, electricity, cooling and combustion of fuel was 178,238 tons of Co2 while in 2014, it was 165,714 only. With this disclosure, the company aims to gain trust from the public and it assures to minimize energy consumption throughout its functioning. For this purpose, it adopts an operational control strategy that means it includes emissions from every part of its business that can be regulated and controlled by it. This voluntary disclosure has enabled the company to obtain a profit of 782 million in 2015 that is significantly more than 682million in 2014. It also voluntarily reports about certain disclosures regarding directors remuneration if in its opinion they are specified by law but not made. Furthermore, it also voluntar y discloses on matters when compliance with the IFRS requirements of the company is incomplete to enable users of financial statements understand about the impact of specific transactions, conditions and events on the financial performance and position of the company. Similarly, in the case of BP Plc, it can be seen that the company has voluntary disclosed many uncooperative activities adopted by it together with their negative results. With reference to these companies, the contrast between influence of GFRR and UKs regulatory system is critically analyzed. As the stakeholders of a company depend on relevant information for decision-making, the level of disclosures assist in providing a firm balance to companies. Companies must avoid disguising of information because it is regarded as an immoral activity. Therefore, it can concluded that companies must comply to the global financial reporting requirements and must provide an effective disclosure level in their reports so that it can lead to a better practice, thereby developing the standard level of companies. The decision to disclose the information is merely based on the fact that how relevant the information will be to the investors and other users. The relevance refers to the potential of such information to affect the opinion of the users on the future cash flows of the company. The company should also disclose relevant litigations and lawsuits pending against which could affect the financials of the company. As per Samaaha Dahaway (2010) the note of contingent liability is a good example on relevance of information since, the liability has need been created and still in the near future there exists probability of it affecting the financials of the company. This means that, while applying certain standard, the preparers should disclose all information as required by the standard, irrespective of its relevance to the users of the statements (Horngren, 2013). Thus, therefore few companies, which consider these footnotes as a part of the structure of statements, irrespective of they, are relevant or not, in all the cases these are reported along with other information. Sticking to this checklist of all the footnotes reduces the chances of auditors being questioned on their work, so they go for all-checklist when it comes to making a judgement. Therefore, it is reason why some prepares get comfort in using all or none checklist, instead of applying their judgement and making the decision on relevance of data. Disclosure strengthens the status of the company and ensures that the decision-making is safeguarded (Ibrahim, 2013). Depending on the structure of the company, information should be reported in the financial statements, notes to the financial statements or any other supplements to these statements. There are many lawsuits against the CPAs and their clients on the grounds of providing inadequate or misleading information in the financial report. The safe rule to abide by is, if you are in doubt then reports it. In addition, another rule states that if the policies are not consistent then, mentions such facts and their effect on the income of the company. It helps in bringing a level of clarity and provides a strong message to the users of the financial statements. It builds a level of trust and the interested parties can ascertain or predict the level of influence that the non- disclosure can do (Horngren, 2013). The disclosure of information by the way of footnote has accumulated ov er the years due to increase in regulations and standards. This has resulted in increased number of disclosures that has become cumbersome and has harmed the presentation of financial report. This has also raised question and affected the relevancy of certain data, resulting is erasing the usefulness of that data (Choi Meek, 2011). In order to be impartial, the information should be relatively complete so that the actual events and the conditions are reported. Completeness of the report refers to disclosure of all important facts and information such that they create understanding and do not mislead the users (Carol et. al, 2016). The companies sometimes conceal relevant data that would affect the investors decision. The disclosures in the financial reports are mainly guided the accounting standards. The rules laid in these standards give the auditors and their clients a limited power to exercise their own judgement on the relevancy and materiality of the data available. The accounting standards should be amended and reformed in such a manner that it gives the preparers of the financial report the authority and freedom to make judgement on the relevant information (Williams, 2012). These standards are the basis of preparation of financial reports and these should be drafted in the most comprehensive way possibl e. As per Brigham Ehrhardt (2011), disclosing more information is always a good thing, but if we go the pattern then we will find that any new disclosure required will not be any different from what we have currently. There are few proposals that require giving more information on the front page of the report, but this will result only in more words and less information. Disclaimers in the report serve their purpose the best if they are written in KISS format, which stands for Keep it Simple, Silly. Voluntary disclosures that are clear and precise just like in the statements above helps the investor understand relevant data and also regains the confidence they place in the preparers and the company. In short, disclosure tends to provide transparency and helps the investor in taking a correct stand that is not possible otherwise (Albrecht et. al, 2011). Moreover, the notes and other relevant details must be presented in a fair manner that helps the prospective parties to understand it with ease. Jargon and other high-flown languages must be avoided because it tends to disrupt the purpose of reporting (Brealey et. al, 2011). Therefore, we see that not just what is inside the footnote, but also how it is presented matters a lot while disclosing relevant data. The presentation needs to be done in a clear manner otherwise; the target audience might not be reached. Disclosures pattern is vital because it helps in focussing on the availability. If it s done properly it helps in better display and quality projecting of the information (Melville, 2013). The method of disclosure plays a very important role for everyone including the preparers, auditors, users and the company itself. Hence, it would be beneficial for the companies to provide additional voluntary disclosures within their financial statements (Spiceland et. al, 2011). Additional disclosures enhance the goodwill and the position of the company because it projects the duty and the role of the company. Once it is done, it strengthens the position of the company. References Albrecht, W., Stice, E. and Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Bence, D Nadine, F 2012, The International Accounting Standards Boards Search for a General Purpose Accounting Model, viewed 21 August 2016, https://business.curtin.edu.au/files/bence-fry.pdf. BP Plc 2014, BP Plc: Annual report and accounts 2014, viewed 3 July 2016, https://www.bp.com/content/dam/bpcountry/de_de/PDFs/brochures/BP_Annual_Report_and_Form_20F_2014.pdf Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Brigham, E.F. Ehrhardt, M.C 2011, Financial Management: Theory and Practice, USA: Cengage Learning. Carol, A.A, Brad, P, Prakash J. S, Jodi Y 2016, Exploring the implications of integrated reporting for social investment (disclosures), The British Accounting Review, vol. 48, no. 3, pp. 283296 Choi, R.D. and Meek, G.K 2011, International accounting, Pearson . Davies, T. and Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Fields, E 2011, The essentials of finance and accounting for nonfinancial managers, New York: American Management Association. Graham, J. and Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Ibrahim M, Sweiti Dr. Osama F Attayah 2013, Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange PEX, Global Journal of Management and Business Research Finance, vol. 13 no. 6, pp. 9-15 Libby, R., Libby, P. and Short, D 2011,Financial accounting, New York: McGraw-Hill/Irwin. Mark A. C Michael J. P 2016, The timeliness of UK private company financial reporting: Regulatory and economic influences, The British Accounting Review, vol. 48, no. 3, pp. 297315 Melville, A 2013, International Financial Reporting A Practical Guide, 4th edition, Pearson, Education Limited, UK Next Plc Ltd 2015, Next Plc Ltd. Annual Report and accounts 2015, viewed 24 August 2016, https://www.nextplc.co.uk/~/media/Files/N/Next-PLC-V2/documents/reports-and-presentations/2014/next-annual-report-2015-final-web.pdf Northington, S 2011, Finance, New York, NY: Ferguson's. Samaha, K. Dahaway, K 2010, Factory influencing corporate disclosure transparency, in the active share trading firms: An Explanatory study, Research in Emerging Economies, vol. 10, pp. 87-118. Spiceland, J., Thomas, W. and Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin,University Press. Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin.
Subscribe to:
Posts (Atom)