The Illusion of the “American Dream” - 1408 Words

The phrase â€Å"American Dream† has often been ascribed to the prosperity of the United States, but the explication of this expression lacks consistency amongst the citizens in this country. The diversity of opinions comprised in the American society causes significant variation to the interpretation of this term from person-to-person. An example of these discrepancies is depicted in Arthur Miller’s Death of a Salesman. In this play, Miller uses several different characters as a function to illustrate the widespread disparity of beliefs regarding the appropriate philosophy for the pursuit of happiness in America. Willy Loman (the central character in the play) is used to represent a highly capitalistic society. On the other hand, Willy’s son†¦show more content†¦Shipping clerk, salesman, business of one kind or another. And it’s a measly manner of existence†¦ And always having to have to get ahead of the next fella. And still—thatâ₠¬â„¢s how you build a future† (Miller 22). Biff’s statements in this excerpt illustrate how he tried to mimic the example set by his father, but discovered that his efforts gained him no satisfaction. In this passage, Biff also mentions his irritation about the lack of rest given to workers in America: â€Å"To suffer fifty weeks of the year for the sake of a two-week vacation† (Miller 22). It is well known that workers in socialist societies are given more time off a year, in order to rest and refresh their minds and bodies. Consequently, this statement serves to refute Willy’s beliefs, due to his readily apparent exhaustion from an excessive workload over his career. By including this passage early in the play, Miller demonstrates two opposing viewpoints pertaining to certain ideology’s present in the American society. As the narrative progresses, Biff’s beliefs begin to solidify, creating a further rift between himself and his father, w hile also displaying the rift between socialism and capitalism. The culmination of this tension reaches its apex when Biff and his father get into one final argument. Biff conveys his realization that he wants no part of the ruthless world of business: â€Å"Why am I trying to become something I don’t want to be?† (Miller 132). Biff’s statement is emblematic for not only

The Geography of the Hawaiian Islands - 1381 Words

Mark Twain once described the Hawaiian Islands as â€Å"The loveliest fleet of islands that lies anchored in any ocean†. Hawaii is the most unique of the states of America. To further understand the geography of Hawaii, one must understand how Hawaii was formed, how Hawaii was populated, and understand what Hawaii came to be today. To begin, Hawaii is the longest chain of islands in the world. It was originally formed by a fissure more than 1600 miles long that lies along the floor of the Pacific Ocean that produced the Hawaiian ridge. Along the ridge then formed individual dorms that formed what we know today as the Hawaiian Islands (Webmaster). It is now over 3,300 kilometers long, made up of longs strings of islands and reefs (US†¦show more content†¦There became an inevitable influence of American plantations, but Hawaii knew if they lost their independence, they would be annexed by the United States (US Department of State). As the number of American plantations grew, their dissatisfaction with the Hawaiian government grew (US Department of State). Then in 1887, they forced the king to agree to an elected government ruled by the planters. Finally in 1893, the king was overthrown and the new government requested to be annexed by the United States right away (US Department of State). At first they refused, but then they were finally accepted as a territory in 1898 (US Department of State). Then after Alaska was accepted as a state, Hawaii was then added to the list of states for America. Hawaii is now seen as a major tourism spot, with more than 4.5 million people visiting the state every year (US Department of State). Americans and other citizens from neighboring countries flock to Hawaii for spring break, honeymoons, and business trips. But because of the current struggling economy, the major income for the state is declining at a shocking rate. Hawaii just suffered one of the worst winters as far as hotel occupancies, linked to tourism (Ma rtin). The rates were the lowest the have been in five years, dropping 75%, the lowest since the Persian Gulf War in 1991 (Martin). These problems are being increasingly influenced by the unwelcoming feelings towards business travel, especially with the recent problems withShow MoreRelated Hawaii Essay666 Words   |  3 Pages Hawaii: Paradise Island Specific Purpose: To inform my audience about the physical geography, history and culture of Hawaii. Central Idea: We will see that Hawaii is a special place, by looking at its physical geography, history, and culture. Introduction I.nbsp;nbsp;nbsp;nbsp;nbsp;What comes to mind when you think of palm trees, beautiful beaches, luaus and hula dances? A.nbsp;nbsp;nbsp;nbsp;nbsp;Hawaii B.nbsp;nbsp;nbsp;nbsp;nbsp;The â€Å"Aloha† state.nbsp;nbsp;nbsp;nbsp;Read MoreHawaii Weather: Peculiarities and Hazards Essay1311 Words   |  6 PagesAs a popular vacation destination, the Hawaiian islands are well known for their predictable and relatively mild weather year round. However, there are wide variations in the weather depending on the exact location in the island chain. Also, there are some unique hazards to aviation operations caused by Hawaii’s location and geography that one must become acquainted with before operating an aircraft in the 50th state. One can encounter trade winds and their associated weather, temperature inversionsRead MoreOutside Influence On The Hawaii1234 Words   |  5 Pagesindividuals come to take part in the temperate weather and beautiful beaches. However, Hawaii now is nothing like it use to be - the real history behind this popular chain of islands is rarely told to visitors. 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The statistic that proves the previous statement is there ar e 1,673 households out of the total 8,383 with 7 or more people living in one household (Census Bureau, 2010). The languages spoken in Honolulu include Tagalog, English, Hawaiian, and PidginRead MoreWhat Is The Geography Of The Us824 Words   |  4 PagesUnited States Geography The United States is located in the center of the North America continent. It is the second largest country in the continent and the fourth largest in the whole world after Russia, Canada, and China. Its total area is 3.797 million square miles (9.834 million square kilometers). The Bodies of Water in the U.S. In the United States, there is a really large river system called the Mississippi/Missouri river system. The system has the longest river in the North America andRead More Geography Essay2204 Words   |  9 Pages Introduction and Climate The state of Hawaii is composed of 132 islands, reefs and shoals that extend for over 1500 miles across the central North Pacific Ocean from the quot;Big Islandquot; of Hawaii to midway and Kure Atolls. The eight main islands of Hawaiian Archipelago include Hawaii, Maui, Oahu, Kauai, Molokai, Lanai, Nihau and Kahoolawe (listed in order of size) which extend for only 350 miles at the south-eastern end of the volcanic mountain chain. Hawaii includes some of the earth’sRead MoreKilauea and Mt St Helens Comparison804 Words   |  4 PagesGeography study on the differences Between the volcanoes MT st Helens and Kilauea Kilauea is a volcano in the Hawaiian Islands it is one of the five shield volcanoes in the Hawaiian language Kilauea means spewing or spreading. Mt St. Helens is an active stratovolcano in Washington it is named after British diplomat lord st Helens. There are many differences between the volcanoes for example the explosivity of the two volcanoes most recent eruptions are completely different Kilauea is almostRead MoreThe Eruption Of Kilauea Volcano2185 Words   |  9 PagesAbstract The home of Pele, the Hawaiian volcano goddess, Kilauea Volcano has been erupting for the last 30 years. Since January 3, 1983, the world has stopped to look at the lava flowing out of the crevices of the crater. However, despite the meaning of the name, Kilauea in Hawaiian (which translates to â€Å"spewing† or â€Å"much spreading†), many scientists are amazed that the volcano has a continuous flow (USGS 1,2,3). Nonetheless, as the East Rift Zone spreads, Kilauea has started overflowing; and the

Standards on Compliance and Reporting Costs †MyAssignmenthelp.com

Question: Discuss about the Standards on Compliance and Reporting Costs. Answer: Introduction: In the AASB 136 in Para 9 it states, that an entity is required to assess the indications related to impairment of assets. The assessment is conducted by the entity at the end of each accounting period (Oulasvirta 2014, pp.272-285). If the indication of the impairment of assets exists then the entity is required to calculate the recoverable amount of the assets. The definition of impairment is provided in the Para 6 of the AASB 136. The assets that have carrying amount less than the market value in that case the assets is impaired and the impairment loss is recorded in the income statement. The Para 12 -14 of the AASB 136 provides indication related to the impairment of assets. There are certain situations that are described under the mentioned Para in which the assets impairment can be regarded as necessary (Du et al. 2017, pp.557-605). The indication that the impairment of assets exists are provided in the two major headings of information: Internal and External; External Sources of Information includes the following: The external source of information that indicates the existence of impairment of assets are given below: There has been a decline in the market value of the assets due to normal usage and the passage of time; There is sudden change in the market, technological, economic or legal environment that has adversely affected the assets of the entity. There has been increase in the return on investment and the market rate of interest that have resulted in decline in the recoverable value of the assets. The carrying amount of the asset is lower than the market capitalisation of net assets. Internal Sources of Information includes the following: It is evident that there is damage or obsolesce of assets; The manner of using assets have changed significantly; The AASB 136 states that an assets is impaired if the carrying value of the assets is less than the recoverable amount of the assets. The recent developments in the external environment of Myer business indicate that there is an evidence of impairment of assets. The company has changed its strategy to take on the online business of Amazon (Christensen et al. 2016, pp.397-435). In the altered strategy, the company has developed new store format and made changes in the outlet. The company has made announcement related to closure of store, new stores are terminated and the space is optimised. The above discussion states that this are the evidence of impairment of assets. Processes for determining asset impairments The amortisation is not applicable to goodwill and intangible assets that do not have definite useful life. In this case, the assets are tested annually to determine the impairment of assets. The company conducts impairment testing of noncurrent assets when there is an indication that the amount recoverable from the assets is lower than the carrying value of the assets (Wang 2014, pp.955-992). The loss of impairment should be recognised and in order to do that the assets should be grouped together. In case of Myer, the goodwill that are arising on the acquisition of the business cannot be identified with the separate cash generating units. Therefore, in this case goodwill is allocated to the entire business. There are no definite life periods for the brand name of the company and is currently is valued $402.8 million as on 2015 (Anon 2017). The intangible assets that have indefinite life is required to be tested for impairment on annual basis. The company has adopted the process of discounted cash flow model in order to determine the recoverable amount of assets. In this model, the projected cash flow of the five year is used to ascertain the recoverable amount (Albu et al. 2014, pp.489-510). The company by using the terminal growth rate extrapolate the cash flow that is beyond the five-year period. There are certain assumptions that are made in calculating the projected cash flow: The gross profit margin of the company is 39.5%; The pre-tax discount rate is taken as 14.4%; The terminal growth rate is taken as 2.5%; ; The same procedure and assumptions are used to calculate the carrying value of the stores. In addition to this, the company also makes assessment whether there is any indication that the financial assets of the company are impaired. If there is a prolonged decline in the value of equity below the cost then an impairment loss in the value of equity share is recognised. Therefore, the procedure that have been followed by the Myers for determining the impairment of assets have been discussed. Information needed to determine asset impairments The method that have been applied for determining the impairment amount ascertains the information need and the details that are required. The Para 30 of the AASB 136 provides that for value in use of the assets the information is required to determine the liquidity condition of the assets (Christensen et al. 2015, pp.397-435). In determining the amount of impairment, the estimated cash flow is required to be calculated. The flowing informations are required to determine the impairment of assets: The economic information is necessary to make the assumption; In order to justify the period of budget the information is required to be obtained; In order to determine the average growth rate of the company the information should be obtained; In order to determine the growth rate of the industry the information is required to be obtained; The information pertaining to the market in which the business operates should be obtained. Flexibility management has in the determination of asset impairments The flexibility in the management refers to the ability of the manager to use judgment in making estimations. The Para 24 of the AASB 136 provides the manner in which the management measures the amount that is recoverable from the intangible assets is an example of flexibility that is used by the management. The Para 30 of the AASB 136 provides that in calculating the value in use the management is required to calculate the future cash flow (Miller and Power 2013, pp.557-605). In calculating the future cash flow, the management has enough flexibility to make appropriate assumptions. The estimated future cash flow is required to be calculated based on the management best assessment of the economic condition that is expected in the future period. Therefore, it can be seen that the management has sufficient flexibility in determining the impairment of assets. Referencing Albu, C.N., Albu, N. and Alexander, D., 2014. When global accounting standards meet the local contextInsights from an emerging economy.Critical Perspectives on Accounting,25(6), pp.489-510. Anon, (2017). [online] Available at: https://investor.myer.com.au/FormBuilder/_Resource/_module/dGngnzELxUikQxL5gb1cgA/file/Myer_Annual_Report_2016.pdf [Accessed 25 Aug. 2017]. Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), pp.31-61. Christensen, H.B., Nikolaev, V.V. and WITTENBERG?MOERMAN, R.E.G.I.N.A., 2016. Accounting information in financial contracting: The incomplete contract theory perspective.Journal of accounting research,54(2), pp.397-435. Du, K., Givoly, D. and Alhusaini, B., 2017. The Impact of the Codification of Accounting Standards on Compliance and Reporting Costs, and its Usefulness for Empirical Research. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.Academy of Management Annals,7(1), pp.557-605. Oulasvirta, L., 2014. The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study.Critical Perspectives on Accounting,25(3), pp.272-285. Wang, C., 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer.Journal of Accounting Research,52(4), pp.955-992.

Lysistrata Essays (923 words) - Lysistrata, Women In War, Myrrhine

Lysistrata Lysistrata A play about making war - and not making love? The Talbot Theatre production of Lysistrata both entertained and delighted this member of the audience, who was there partly because of an English assignment requirement, but mainly because of the opportunity to enjoy a live theatre production. The theatre company employed many different components to bring this antiwar play to life that evening on the stage. These components can be broken into three categories, which visually enhanced the text of the play. The first of these categories is the setting, the stage lighting, and the props. The second component is the symbolism of some of those props, and the third component is the character portrayals by the actors on the stage. To take us back to ancient Greece, the props master employed a very simple interpretation using columns on a raised set of steps, with a backdrop of blue. To add to the feel of the era, a statue stands in the middle of the platform. This platform serves double duty as the Akropolis and as the Citadel, both of which the women have occupied. When the men light a fire below the walls of the Akropolis, smoke pours out of the bundle of sticks, making it appear as if a fire has really been ignited. Fortunately the women are ready and the fire is extinguished and the men all doused with water, which is portrayed well with buckets and actions that look as if the men are being driven away by the water. When Kinesias comes to see Myrrhine, and they head off to Pan's cave, the stage lighting is dimmed to give the effect of the darkness of being in a cave. The most strikingly visual use of stage props is the appearance of larger than life erect phalluses under the tunics of all the male main cha racters during the second half of the play. These seemingly grotesque male members serve to symbolize the frustration of the men. However, they are also a symbol of how the men's political power has been superceded by the primitive urge for sex, and how the women now hold power over the men. The statue, which is on the platform, is dressed in armor and symbolizes the war. The shield is taken by the women to be used for the purpose of swearing their oath, but they quickly realize that they cannot swear for peace on a shield used for war. This warrior statue disappears at the end of the play, reappearing as a female, the statue of PEACE, considerably shapelier and more enticing to the men. The characters presented the most impressive visual component. Lysistrata was portrayed perfectly as a down-to-earth woman who has had enough of war and is willing to lead a revolution to end it. Most of the rest of the women are portrayed as being frothy little things, more interested in clothing, shopping and sex, interests which Lysistrata feels that she can employ to bring about the change in the men's attitudes. The costumes on the main characters evoked the image of the time, and helped to define the characters. Both the members of the female chorus and the male chorus are dressed in white, to keep them separate in our minds from the main characters of the story. However, they are employed in such a way in the play as to explain a lot of the story to us by carrying a lot of the action and dialogue of the altercations between the sexes. The main characters employed a number of acting techniques to convey the images of the play. Lampito carries herself differently and speaks with an accent, and although she is dressed somewhat the same as the other women, we realize that she comes from Sparta. The Magistrate struts on to the stage, accompanied by a constable, only to be harassed and ultimately humiliated by the women, who will not be arrested. They turn the tables on the constable by tying him up with his own rope, and then send the magistrate and the constable packing. Comic moments happen when the desperate-for-sex women try to sneak away from the Citadel and are caught by Lysistrata.