Monday, January 27, 2020

Moods Themes And Ideas Created English Literature Essay

Moods Themes And Ideas Created English Literature Essay Growing up is an inevitable and everlasting process in every humans life, it is the way that we develop and the choices we make that define our personality. The fragility of childhood does not only refer to physical characteristics, this stage in life is when one is most socially delicate, and most easily manipulated by societys many stereotypes. In this composition, explore the themes of childhood, excitement and innocence in the 6 poems of Section C in the reading anthology will be explored. By analyzing the themes, literary techniques and writers craft that may be more cryptic to the average reader, we can reveal just how each respective author attempted to depict childhood, innocence or a completely other theme in itself and the personal motives that may have been behind this emotional topic. The 3 poems; Once Upon a Time, A Mother in a Refugee Camp and Prayer Before Birth written by Gabriel Okara, Chinua Achebe and Louis MacNeice respectively share a common goal to criticize some of the principles and ideals of modern society. Particularly in A Mother in a Refugee Camp, the author Chinua Achebe attempts to portray images to the reader that would normally be unheard of in a modern home due to how terrifying and horrendous they are. The cringe-inducing actions that take place in the extract show the audience just how gruesome the poor conditions are, furthermore, the way these events are depicted to the reader allows them to understand just how insubstantial the events are. Achebe compares their life to perhaps the readers when he writes, In another life this would have been a little daily act of no consequence before his breakfast and school; now she did it like putting flowers on a tiny grave. This bold comparison compares a normal morning routine with putting flowers on a grave, using such a simile shows that the occurrence in Achebes writing, the death of a child, happens all too often in the camp and is not of great significance. The idea that different people have different views on the same events is a main theme in this poem and life, especially when it comes to childrens perspectives. This is also the main theme in the poem by U.A. Fanthorpe, Half-past Two, the child being referred to for the entire poem is yet unable to comprehend time in the same way that others do, instead his perspective is different, picturing the times only as how they are significant to him, nothing more. This is probably true to an extent for everyone, not only children, in that not being able to understand something doesnt restrict our curiosity and we try to incorporate it into our lives regardless. Alternatively, in the piece Once upon a time by Gabriel Okara the concept of adults starting to lose their humanity as they mature is related to how pure and innocent children are. Evidence of this theme is shown towards the end of the poem when Gabriel Okara writes that the father is asking his son to teach him how to live and regain his former self. So show me, son, how to laugh; show me how I used to laugh and smile once upon a time when I was like you. This is done to show the reader just how envious an adult may be of their child who is yet to be exposed to the crippling stereotypes the modern day has to offer and of just how large a scale a poisoned society may affect ones mind. Moreover, the persona (the father) seems to be a bit envious of his child, he deeply wishes to be able to experience the naivety and innocence of being a child once more. I want to be what I used to be when I was like you. This shows that from the viewpoint of an adult, youth is something to be cherishe d dearly, which leads on to the next idea that childhood should not be taken for granted which is also explored in the poem by Vernon Scannell, Hide and Seek. It seems a long time since they went away. Your legs are stiff, this part of the poem is a metaphor that all of the childs friends have already lost interest and moved on, hence accentuating how little time we have, that childhood should be made the most of and that this is only truly realised when it is eventually lost forever. In Louis MacNeices piece, Prayer Before Birth he expresses how negative he thinks the typical modern lifestyle is. MacNeice creates an image of a perfect world from his perspective by using a single stanza to describe this ideal place. The third stanza serves this purpose, the way it is much livelier creates an impression on the reader as the rest of the poem is dark and depressing. In MacNeices poem, a vast array of techniques are used to better convey the theme of an unforgiving modern society for most of the writing, for example the repetition of the word me and the numerous instances of alliteration aid MacNeice in his attempt to engage the reader show them just how passionate he is about this subject. This is a stark contrast from the third stanza where MacNeice begins to use a calmer town and softens the rhyming and alliteration that was almost aggressive prior to the third stanza. For example, the phrases such as sing to me sound for friendlier than in the first two stanzas. T he way MacNeice wrote this poem makes it extremely apparent to the reader how passionate he is about his views on modern society; he shows his viewpoint of what humanity currently is in a bad light, while comparing it to his own wants which are shown to be a great solution. The final sentence of Prayer Before Birth ends the poem in quite a gruesome manner, Otherwise kill me. This is after the long list of desires the unborn child wishes to be born in to, after its prayers. MacNeice is hinting that if he had the choice before he had been born to be saved from this toxic humanity he would rather have not been born. Furthermore, he is possibly presenting an ultimatum to the audience that if the persona in his poem cannot be born into their ideal world they would rather not be born at all. Another key point displayed in this poem is the helplessness and delicacy of a child, in this case an unborn one, this theme is can also be seen in D. H. Lawrences poem, Piano the children in both of these poems are completely unable to fend for themselves. In Prayer Before Birth the child is unborn and just hoping to be born into the best possible environment, whereas in Piano a grown man is looking back on his childhood, no aware of how incompetent he was as a child and how he shall never be able to experience such a time again. All six poems I have written about portray our childhood as a time of purity, innocence and simplicity. In some poems it clearly shown to be the main themes while in others it is depicted far more subtly. In Prayer Before Birth, the use of some phrases describe the childs fears accentuate how childish the persona truly is, blood sucking bats and club-footed ghouls these may seem comical to the reader but from the perspective of the unborn child they are indeed their worst nightmares, further proving the personas innocence. Furthermore, the child refers to itself in first person a staggering amount of times, each stanza but the last is started with I while me and my are very common too. This gives the reader of the poem and insight into how frantic the child may be as the pace of the poem seems to be increasing throughout, the child seems only to be concerned with their own safety. This reflects a somewhat immature character that is yet too narrow minded to be afraid for anything that will not concern them. Once Upon a Time seems to celebrate childhood far more than the other two main poems I have chosen to write about, Gabriel Okara depicts the persona to be an adult looking back on his childhood and wishing he could experience it again, thus showing how much he misses it. However, the other two poems do not express this theme at all, in Prayer Before Birth the unborn child is listing all the terrible things modern society has waiting for it, even in childhood and MacNeice ends the poem with the child saying that it would rather stay unborn than be corrupted by such a poisonous environment in the childs opinion. Moreover, A Mother in a Refugee Camp supports the idea that childhood can be extremely painful too, not just to the child but to their parents as well. Achebe attempts to convey to the reader that despite the death of children happening so often it is still a terrible and soul ripping occurrence. It is stated that her child has already died and that the mother will soon have to forget this once again illustrates just how fragile children and life in general can be without proper conditions. Ultimately, Gabriel Okara, Chinua Achebe and Louis MacNeice use a wide array of literary techniques to convey various moods, themes and ideas that they want the audience to experience. They regard childhood as a time of purity, innocence and fragility and the ageing process as a slow and inevitable corruption of the mind and body. Each writer has different ways of representing these ideas; Gabriel Okara makes use of emotive language to illustrate an adult showing his envy to a childs innocence. Whereas Chinua Achebe uses a child to represent the only source of hope and happiness in a condemned and forgotten place, a refugee camp. Finally, Louis MacNeice attempts to depict children as a symbol of clarity, yet to experience the exploitation of society.

Sunday, January 19, 2020

Needs of Ifrs Education in India

Needs of IFRS Education in India Prepared By Dr. Atul Bansal, Principal ,M. Com. , LL. B. , PM&IR, M. B. A (Fin. ), Ph. D. , MIAA, MICA C. Z. Patel College of Business and Management (S. P. University ), Vallabh Vidya Nagar – 388120. Distt. Anand ( GUJARAT) Mobile : 09377023808 Fax : 02692-236700 e. mail : dr. [email  protected] com Introduction â€Å"In the age of globalization India insulates itself from development taking place worldwide and it is imperative for us to make a formal strategy for convergence with IFRS to harmonize with accounting standards accepted worldwide. The global trend towards IFRS represents a significant change and opportunity for many investors, companies and capital market. IFRS a global set of accounting standards may provide benefits such as greater transparency and comparability of financial information across countries. As companies compete globally, the movement towards IFRS is rapidly becoming one of the most important issues for companies to address today. Starting April 1, 2011, India has made it mandatory for every listed company to adopt International Financial Reporting Standards or IFRS.One year is a very short time when it comes to a major overhaul of the accounting process. Currently, India has an extremely limited pool of resources that have any form of training or experience in IFRS. To broaden the pool of trained resources, it is important to incorporate IFRS training in colleges, universities, and the professional accounting syllabus of the ICAI. Initiative by individual institutions to come up with the task of providing training and expertise in IFRS will also go a long way as it’s a big task and ICAI alone will not be able to bridge the gap.This paper throw lights on importance and need of IFRS education in India, the extent to which IFRS are recognized around the world and explore the possibilities of implementing IFRS in the Indian Keywords: IFRS, Accounting, Research, Purpose, Applicability, E ducation, IASB, ASB, Consideration, Convergence, Access, Design, Implementation International Financial Reporting Standards (IFRS) is a set of accounting standards, developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.The IASB is an independent accounting standards body, based in London. Importance of IFRS While converting to IFRS is a complex process, these standards have important and positive implications for organizations and individuals that adopt them. For companies: Reduced cost of capital and the ease of using one consistent reporting standard from subsidiaries in many different countries. For investors: Better information for decision making, leading to broader investment opportunities. For national regulatory bodies: Better information for market participants in a disclosure- based system. The Purpose of IFRSToday businesses are crossing their national boundaries, pr omoting the synchronization of accounting standards across the globe. The objective behind the IFRS is to create a common platform for better understanding of accounting, internationally. By adopting IFRS, a business can present its financial statements on the same basis as its foreign competitors, making comparisons Wider Applicability Furthermore, most jurisdictions that report under IFRS, including the EU, mandate the use of IFRS only for the listed companies. However, in INDIA, IFRS would apply to a wider group of entities than their international counterparts.This is primarily because of a large number of private enterprises getting covered under the size criteria, based on their turnover and/or their borrowing. Companies also may need to convert to IFRS if they are a subsidiary of a foreign company that must use IFRS, or if they have a foreign investor that must use IFRS. It’s Time to Learn IFRS ICAI has announced convergence to IFRS by 2011 which is not far away, since firms would need to start preparing themselves right now to adopt this change. It is time to prepare for the change, which will bring substantial and significant business transfiguration.European Union 2005, Brazil 2010, Canada 2011, India 2011, Russia Undecided, Australia 2005, Israel 2005, New Zealand 2005 Conversion to International Financial Reporting Standards (IFRS) The adoption of IFRS compliant accounting standards in India will, among other things, allow Indian companies greater access to international capital markets. However, IFRS adoption is not without its challenges. For instance, companies that have already adopted IFRS have had to enhance their systems and processes to generate the requisite amount of information that is necessary for IFRS reporting.In addition, education and training are important for the company’s finance as well as general management staff. But perhaps the biggest challenge today is that of educating finance professionals so that they can reconstruct the global economy while adding value to their organizations. Need of IFRS Education ICAI, CII, C. Z. P. C. B. M and many private bodies are conducting IFRS awareness program through Seminars and Presentations and it is making the companies aware of the compulsion to prepare for the inevitable and how it is going to help.We believe that IFRS expertise demand could be fulfilled only through dedicated IFRS trainings and diplomas that equip finance professionals/ students with all necessary skill set required. â€Å"An IFRS Degree and Diploma holds great significance in a professional’s resume today. IFRS transition is a good opportunity for finance professionals in India as it holds a big business opportunity in the country and abroad. And as the norm is going to become a mandatory feature for Finance companies to adhere from 2011, the importance of professionals with an IFRS diploma will increase manifold.It will certainly act as a great tool to select the best pr ofessionals from the world of finance, thereby giving a major boost to the industry as a whole†. Many Indian companies have still not started investing time and efforts on the implementation of this transition process considering the overall lack of clarity on several key aspects. However, as this clarity emerges and the deadline draws closer, consultants expect to see a lot more companies working on implementing the changes and increasing their internal readiness through technical up gradation, process and technological changes which in urn should translate into a greater demand for IFRS expertise. â€Å"IFRS transition in Europe, Canada, South America and Asian countries including India is creating huge requirements of people having good understanding of IFRS. A person with IFRS expertise will prove to be a valuable resource having an excellent job opportunity†, opined Abhishek Asthana, Chartered Accountant and member of ICAI. Adoption of IFRS by a number of listed co mpanies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff.So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Consistent, comparable and understandable financial information is the lifeblood of commerce and investing. Presently, there are many sets of reporting standards applicable in different parts of the world. In search of a new financial order: one global standard for financial reporting makes sense. 50% of Indian accounting standards are similar to IFRS, but does that mean that fifty percent of our problem is solved?Answer is definitely a No. A big difference between Indian GAAP and IFRS is that accounting in India is not only governed by accounting standards but also by various legislations and governing bodies like Income Tax Act, Companies Act, SEBI, etc. In case of divergence between accounting standards and these legislations, accountants usually prefer a way which is most beneficial to them, says Abhishek Asthana, an IFRS expert, Chartered Accountant and member of ICAI. However, IFRS is not less than a law. All key areas and financial results may vary considerably on transition to IFRS.The key differences between Indian GAAP and IFRS: Firstly, under IFRS, a company would be able to recognize revenue with reference to stage of completion, if and only if, the agreement transfers control to the buyer, as well as the significant risks and rewards of the ownership of the work. But the guidance note and accounting standards issued under Indian GAAP considers it appropriate to recognize revenues once there is a legally enforceable agreement for sale and other conditions for recognition of revenue are met.Secondly, under IFRS, if certain non-employee obligations are settled through ESOP, IFRS will require fair value accounting for such options and cost differential between grant price and fair value will have to be recognized. Moreover, subsidiaries will need to account for the ESOP costs for options granted to its employees by the parent company. This is likely to have a major impact in the case of multinational subsidiaries operating in India, since many of their senior executives are given stock options in the parent company listed in the US/global markets, and where such accounting was not required under Indian GAAP so far.Thirdly, IFRS entails discounting of future receivables and payables to their current values using expected interest rates. The application of time value of money concept will have impact on the amounts recorded for long-term security deposits, payables falling due after one year and revenues earned in advance for long-term contracts/ arrangements. Fourthly, Companies will also have to comply with IAS 39 on financial instruments, particularly with regard to accounting for derivativ es. Under IFRS, hedge accounting is permitted for such transactions provided certain conditions are met.Fifthly, IFRS requires use of fair value. Whereas Indian GAAP follows historical cost convention except for fixed assets-which could be revalued. For tax purposes, the potential problem with fair value accounting is that it gives rise to the recognition of unrealized profits and losses. The question is whether these profits should form the starting point to calculate taxable profits where no specific tax rule currently exists to the contrary. Sixthly, Entities in India prepare their financial statements in Indian rupees while under IFRS reporting is required under functional currency, i. e. he currency of the primary economic environment in which the entity operates, which may be different from the local currency. For an Indian entity it is possible that a significant portion of revenues may be derived in foreign currencies, pricing is determined by global factors, assets are rout inely acquired from outside India and borrowings may be in foreign currencies. All these factors need to be considered to determine whether the Indian rupee or foreign currency is indeed the functional currency. Convergence to IFRS is not a mere accounting exercise but will have significant business implications.Hence, companies would augur well to start preparing early and not wait for the last moment to rush to. Suggestions for Improvement Adoption of IFRS by a number of listed companies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff. So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Central and state government should adopt IFRS Education system.Improvement programs i. e. symposium, seminar is helpful for IFRS system. Graduate level accounting s yllabus should be modified as per Latest Aspects of accounting including IFRS. University Grants Commission [UGC] and All India Council for Technical Education [AICTE] adding IFRS Accounting System in the Universities and Institution course curriculum. Looking at the present scenario of the world economy and the position of India convergence with IFRS can be strongly recommended. But at the same time it can also be said that this transition to IFRS will not be a swift and painless process.Implementing IFRS would rather require change in formats of accounts, change in different accounting policies and more extensive disclosure requirements. Therefore all parties concerned with financial reporting also need to share the responsibility of international harmonization and convergence. Keeping in mind the fact that IFRS is more a principle based approach with limited implementation and application guidance and moves away from prescribing specific accounting treatment all accountants wheth er practicing or non-practicing have to participate and contribute effectively to the convergence process.There is an urgent need to address these challenges and work towards full adoption of IFRS in India. The most significant need is to build adequate IFRS skills through IFRS Education and an expansive knowledge base amongst Indian accounting professionals to manage the conversion projects for Indian entities. This can be done by leveraging the knowledge and experience gained from IFRS conversion in other countries and incorporating IFRS into the curriculum for professional accounting courses.References 1. Lantto, Anna-Maija and Sahlstrom, Petri (2009). Impact of International Financial Reporting Standard adoption on key financial ratios. Accounting and Finance, 49, 341–361. a 2. Armstrong, Chris S. , Barth, Mary E. , Jagolinzer, Alan D. and Riedl, Edward J. (2009). Market Reaction to the Adoption of IFRS in Europe. Accounting Review Forthcoming. 3. Daske, Holger, Hail, Luz i, Leuz, Christian and Verdi, Rodrigo S. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. ECGI – Finance Working Paper No. 198/2008; Chicago GSB Research Paper No. 12. 4. Callao, Susana, Ferrer, Cristina, Jarne, Jose I. and Lainez, Jose A. (2009). The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?. Journal of Applied Accounting Research, 10(1), 33 – 55. 5. Ramanna, Karthik and Sletten, Ewa (2009). Why do Countries Adopt International Financial Reporting Standards?. Harvard Business School Accounting & Management Unit Working Paper No. 09-102. 6. Barry J. Epstein and Eva K Jemarkowicz ‘IFRS’ John Wiley & Sons, Ltd IASB Due Process Handbook of International Accounting Standards Committee Foundation . 7. Ralph Tiffin’ â€Å"The Complete Guide to IFRS including interpretation†, Thorogood Publication, London. 8. http://www. researchandmarkets. com/rep orts 9. Web: www. iasb. org

Saturday, January 11, 2020

A Summary of Amy Tan s “Mother Tongue” Essay

In â€Å"Mother Tongue†, Tan writes about the awareness and discrimination about â€Å"broken English† compared to Standard English. In Tans essay she quotes her mothers’ speech to demonstrate her mothers â€Å"broken English†, it was a very trivial story but the thing that is worth looking at was her mother’s grammar. The quoted parts were filled with grammatical mistakes and the text was quite confusing. In fact, her mother had better command in English than all that was evidently showed in her story. She could read very sophisticated and high level documents without much difficulty. In â€Å"Mother Tongue†, Tan mainly talks about her realization of the existence and effects of the â€Å"broken English† of her family. She takes her mother’s talk that is full of grammatical mistakes and conversation with the stockbroker as examples, which gives us an impression that her mother is not well educated. Yet the truth is, her mother grasps better in English than her speaking ability and can easily read high-level papers and documents. â€Å"Mother Tongue† reflects on the misleading illusion that language can represent one’s education level. Amy’s mother has intelligent thoughts and is just hard to express in understandable words when special situations occur. â€Å"Mother Tongue† is a look into the way some people, look to language as a way as a sign of how educated you are. In views of Tans prompt she gives the readers the impression that her mother is an uneducated Chinese woman who does not comprehend the language. Nevertheless, this was never the effect Tan intended for readers to assume of her mother considering that Amy did not think her mother was ignorant or uneducated because her intelligent thoughts and answers were there. Her mother just could not relay her thoughts into understandable words like the time when talking to the stockbroker.

Thursday, January 2, 2020

DNA Extraction Experiment - 2376 Words

In this experiment for DNA extraction, series of molecular analyses conducted such as, Polymerase Chain Reaction, Polymerase Chain Reaction clean-up, Cycle Sequencing, Cycle Sequencing clean-up and some online tools and software were used to determine which animal corresponded to the unknown tissue sample obtained in the beginning of the experiment. After all the procedures, had been conducted, the unknown DNA was identified to be Cervus Elaphus. Introduction: DNA, or deoxyribonucleic acid, is the hereditary material in humans and almost all other organisms. In every person’s body, DNA is identical in all the cells. Usually DNA is located in the cell’s nucleus, but a small amount of DNA can be found in the mitochondria part of the cell where it’s known as mtDNA, or mitochondrial DNA. The rate of mutation is higher in nucleic, the mtDNA is used to cut cell wall (phospholipid), ATL, and Protein K (enzyme). The information in DNA is stored as a code made up of four basses: Adenine, Guanine, Cytosine, and Thymine. The sequences of these bases determine the information available for building and maintaining an organism. The differences between individuals within and among species are mainly the result of differences in the DNA sequences that constitute the genes in their genomes. The genetic information coded in DNA is largely responsible for determining the structure, function, and development of the cell and the organism Advances in DNA (deoxyribonucleic acid) technology overShow MoreRelatedExtraction And Visualisation Of The Kiwi Fruit And Strawberry Fruit Dna1231 Words   |  5 PagesTitle: Extraction and Visualisation of the Kiwi Fruit and Strawberry Fruit DNA Introduction: All organisms have DNA (Deoxyribonucleic Acid) in the nuclei of their cells. The aim of this experiment is to extract this DNA using common household detergent to breakdown the cellular membrane then through the use of ethanol to extract the DNA from the Kiwi and Strawberry fruit. After the DNA has been extracted the DNA will be visualised by agarose gel electrophoresis which is done by adding a dye to theRead MoreBiochemical Techniques for the Extraction of Escherichia Coli Genomic DNA 845 Words   |  4 Pageswhich should be present in every biologist’s kit. This study therefore attempts to elucidate the theoretical and practical processes involved in both the polymerase chain reaction and agarose gel electrophoresis through the extraction and visualization of Escherichia coli genomic DNA through said techniques. Nucleic acids are necessary biomolecules as they function in the expression, transmission and storing of genetic information needed for the synthesis of proteins. They are responsible for passingRead MoreDNA EXTRACTION Essay1195 Words   |  5 Pageslearned from studying an organisms DNA. The first step to doing this is extracting DNA from cells. In this experiment, you will isolate DNA from the cells of fruit. Materials (1) 10 mL Graduated Cylinder(2) 100 mL Beakers15 cm Cheesecloth1 Resealable Bag1 Rubber Band (Large. Contains latex pleasewear gloves when handling if you have a latex allergy).Standing Test TubeWooden Stir StickFresh, Soft Fruit (e.g., Grapes, Strawberries, Banana, etc.) ScissorsDNA Extraction SolutionIce Cold EthanolYou MustRead MoreLab 13 Essay1011 Words   |  5 Pagesoriginal nucleotide sequence: RNA, DNA, Amino Acid, Protein Protein, amino acid, RNA, DNA 2. Identify two structural differences between DNA and RNA. Two structural differences between DNA and RNA would be that RNA contains ribose while DNA is missing the hydroxyl group form its ribose. Also, RNA is created by transcription of a gene locate in the cells of DNA. 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Rubbing alcohol was then poured into the mixture and the DNA was extracted andRead MoreGenetics Module 7 Lab 2 Essay1692 Words   |  7 Pagesï » ¿******************************************************************************************** Answer Sheet—Module 7 Lab DNA Extraction Click on the following link and view the DNA extraction: http://learn.genetics.utah.edu/content/labs/extraction/ 1. What is the source of the cells used in this demonstration? A human. 2. Give three practical uses of DNA that is extracted:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   a. Genetic testing   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   b. Body Identification   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   c. Forensic analysis 3. Name the piece ofRead MorePolymerase Chain Reaction ( Pcr )1564 Words   |  7 Pagesof the experiment, others are linked to genetic disorders and other illnesses. 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