Function of Disguise in Twelfth Night by William...

Function of Disguise in Twelfth Night by William Shakespeare William Shakespeares Twelfth Night is a play based around disguise in the form of deception and becoming someone different. In Twelfth Night, disguise takes many different shapes from physical disguise to mental disguise. Disguise is one of the main topics of the play and helps to create the plot. It brings in confusion and comedy as well as the darker and sadder side of the play which is disguised as fun and happiness. Disguise is evident from the very beginning of the play. A supposedly noble Duke Orsino is suffering due to his unrequited love for the Lady Olivia. The Lady Olivia, however, is also suffering due to the recent deaths of†¦show more content†¦This is not the only way in which disguise is used in Twelfth Night, it is also used to create comedy. The Lady Olivias uncle Sir Toby Belch is always being foolish with his friends: Sir Andrew Aguecheek and Maria, the maid. Malvolio, Olivias steward is forever telling them to stop fooling about and Toby, Andrew and Ma ria take their revenge by playing a trick on him. Maria disguises her handwriting as Olivias as their handwriting is very similar: I can write very like my Lady your niece, on a forgotten matter we can hardly make distinction of our hands. She writes a counterfeit letter to Malvolio stating that Olivia is in love with him when of course she is not. The letter also says that to impress Olivia Malvolio should adorn yellow, cross-gartered stockings which Olivia detests. Malvolio follows the letters advice much to Maria, Toby and Andrews delight and dresses in the yellow stockings. Olivia, unaware of what is going on thinks Malvolio is going mad: Why this is very midsummer madness This trick would not have worked if the letter had not been disguised as Olivias. Disguise also helps to create a further sense of comedy as the audience knows things about disguise that the characters do not.Show MoreRelatedThe Function of Disguise in Twelfth Night by William Shakespeare889 Words   |  4 PagesThe Function of Disguise in Twelfth Night by William Shakespeare William Shakespeares play, Twelfth Night is based around disguise and deception, both mental and physical. The deception leads to a lot of misunderstanding and subsequently, a lot of humour. The tale begins in Illyria with the Duke Orsino, who is suffering due to his unrequited love for the Lady Olivia. The Lady is also suffering from the recent loss of her brother and father, and currently wants nothingRead MoreEssay on Disguises and Mistaken Identity in Twelfth Night1372 Words   |  6 PagesMistaken identity and disguise are important aspects of comedy in Twelfth Night that stand at the forefront of the play’s comedy. Not only are mistaken identities and disguise evident within the main plot of the play but also in various other situations. Sexual confusion amongst characters, subversion of gender roles and farcical elements through stagecraft all effectively contribute to the dramatic comedy genre. However, it can be suggested that certain elements of Twelfth Night are not interpretedRead MoreThe Limitations Of Frye s Green World 1729 Words   |  7 PagesWhat are the limitations of Frye’s ‘Green World’ model as applied to ‘Twelfth Night’ by William Shakespeare? Twelfth Night was thought to be written in 1600-1. The play – known for adhering to a genre of romantic comedy by utilising pathos combined with humour – is listed under comedies in the First Folio of 1623 with another of Shakespeare’s works As You Like It. Twelfth Night adheres to Frye’s theory to some extent. The old world, one of repression, is conveyed through the puritanical beliefs ofRead More Essay on Irony in Twelfth Night1834 Words   |  8 Pages          Realizing that her disguise has produced unexpected results, Viola makes an allusion to the Gordon knot in order to describe the perceived difficulty of extricating herself from the confusion. Viola, in the act of reinterpreting herself as a man for the main purpose of protection, has found herself the body from which other characters can derive their own interpretations.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As I am man,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   My state is desperate for my masters love:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As IRead More Twelfth Night Essay: The Necessity of Cross-dressing800 Words   |  4 PagesThe Necessity of Cross-dressing Twelfth Night      Ã‚  Ã‚  Ã‚   The action of Twelfth Night begins shortly after a damaging tempest shipwrecks the heroine, casting her upon foreign shores. Upon arrival in this strange seaport, Viola--like the Princess Leonide--dons male disguise which facilitates both employment and time enough to orient herself in this unfamiliar territory.    Violas transvestism functions as emblematic of the antic nature of Illyrian society. As contemporary feminist and ShakespeareanRead MoreTwelfth Night- Literature Cape Unit !7125 Words   |  29 PagesTwelfth Night Criticism William Shakespeare and The Twelfth Night Known for his tragedies, comedies, sonnets and love stories, William Shakespeare is argued to be one of the best writers of his time. Throughout his plays, including The Twelfth Night, he uses disguise and deceit to fool the other characters to benefit another. Shakespeare was born in April of 1564 in the town Stratford-upon-Avon. Although the exact date of his birth is not known, historians traditionally celebrate it on the 23rdRead MoreAnalysis Of The Twelfth Night 1651 Words   |  7 Pagesworld. To realise the relative nature of all that exists, and to enter a completely new order of things† To what extent do you feel that the â€Å"carnivalesque† conventions of comedy convey a meaningful challenge to the existing order of things? The Twelfth Night perhaps manifests around the continuous abolishment of social norms and traditional customs. The events that take place within the play are intertwined with typical connotations that surround abnormality and could possibly support the entry toRead More Cross-dressing in Twelfth Night, As You Like It, and The Merchant of Venice3276 Words   |  14 PagesCross-dressing in Twelfth Night, As You Like It, and The Merchant of Venice Any theatrical performance requires a two-fold exchange. The performers must act in such a way as to engage the audience and draw them into the story of the stage. However, the audience itself must yield to the imagination, allowing at times the irrational to take precedent over rational expectations. This exchange between performers and audience creates the dramatic experience; one cannot exist without the otherRead MoreEssay about Shakespeares Twelfth Night1780 Words   |  8 Pages Shakespeares Twelfth Night A study of William Shakespeares Twelfth Night, showing how Shakespeares choice of form, structure and language shape meaning Wit, andt be thy will, put me into good fooling! Those wits that think they have thee do very oft prove fools; and I that am sure I lack thee may pass for a wise man. For what says Quinapalus? Better a witty fool than a foolish wit. Shakespeares plays were written to be performed to an audience from different social classes andRead MoreSatire : The Fundamental Function Of Satire1644 Words   |  7 Pagescomedians alike to expose and criticise corruption and shortcomings of an individual or a society by using humour, irony and/or exaggeration. Ultimately, the writer feels obliged to expose these vices to for the betterment of humanity. The fundamental function of satire is to warn the public about prevailing corruption and disorder within a society. [1] Furthermore, the sub-genre of satire has become an underlying part of my daily life due to the fact that its use in the media has awakened this innate

Alternate assessment Free Essays

The concept of assessment, in everybody’s mind is that of the score card generated by the student as a result of the examination. A certain portion of the student community, however, is not able to take part in such exams, (Massanari Carol B. )and get a score card as the rest of their community. We will write a custom essay sample on Alternate assessment or any similar topic only for you Order Now Such students may be suffering from any cognitive disabilities, or has deficits in communication or language. They may need highly specialized education program or educational support systems, like, assistive technology and personal care systems (NYSAA). Such students cannot perform in the routine examinations, even after the accommodations are made. The alternative assessment system is designed by the Education Department, to benefit such students. The alternate assessment system the performance of a student based on : – Portfolio : consisting of samples of actual work/models done by him/her – Parental feedback: which accounts for his interests and activities beyond the school hours – Observing a child in a classroom – The performance of a child related to a specific activity (Massanari Carol B. ) An interesting fact to be noted is that the standards for students eligible for alternate assessment are the same as those approved by the board of regents for all students. A student achieving a alternative assessment level 1 would indicate that he participates passively, in activities based on mandatory alternate performance indicator, for a single learning standard. Whereas, a level 4 would indicate that he can perform the skills independently and accurately, based on at least two learning standards and four alternate performance indicators. (NYSAA) The alternate assessment system is very authentic also, because it is designed and promoted by the Education Department of the Government of the United States. The Alternative assessment system is very useful and important as it is of great help to the students who could not take the general assessments. It gives them the advantage of not being left behind, because of their inability to take the general tests. Collection We live only one life. In this short time span there is so much to know, so many things to do. Engaging our mind constantly and continuously enriches our mind. It is this richness of mind which would make us live our life in a satisfactory way. I use all my extra time in collecting information on events that can be considered historic. They may be newspaper or magazine clippings, personal photographs or electronic data from the internet. Such a passion many times reveals many interesting facts, raises many questions or is simply amazing to our minds. I would like to share what some of my collections reveal. Till the devastation of New Orleans by a hurricane, the administration of the most powerful country on this world was not aware of the fact that the land on which such a big human habitat has developed is much below the normal sea level. Science teaches us that there is no atmosphere on moon. The flag of the United States, which Neil Armstrong hoisted on the surface of moon, is fluttering. How? There was a gap of at least 50 minutes between the attack on the twin towers of WTC and on the Pentagon. What was the most sophisticated military and air force of the super power of this world doing during this 50 minutes? Was it impossible to trace the missing planes? The precision with which late President John F. Kennedy was hit by the bullet is evident from the fact that the X-ray plates, taken immediately after the shoot out, reveal that his skull had no brain. Pictures of natural beauty are simple refreshing to mind. I refer back to them whenever I feel monotonous. The colorful farms of Switzerland, the vast stretches of deserts, the snow clad mountains, or the deep ocean sea life,,, nature is always very refreshing. Enrichments of mind is should go on continuously throughout our lives, irrespective of age and profession. That is precisely what a habit of collection does. References : 1. NYSAA, New York State Alternate Assessment with Severe Disabilities, Retrieved on 17 August 2007 from : http://www. vesid. nysed. gov/specialed/publications/policy/broch. htm#What%20is%20the%20NYS%20Alternate%20Assessment? 2. Massanari Carol B. , P. HD, Mountain Plains Regional Resource Centre, Alternate Assessment Q A, retrieved on 17 August 2007 from: http://72. 14. 253. 104/search? q=cache:ik3ImYzbTZUJ:www. usu. edu/mprrc/infoserv/pubs/q%26aaa. pdf+alternate+assessment+in+math+and+its+useshl=enct=clnkcd=2gl=in How to cite Alternate assessment, Papers

Qualitative Generalising in Accounting Research †MyAssignmenthelp

Question: Discuss about the Qualitative Generalising in Accounting Research. Answer: Introduction This report is based on AMP limited. This report describes the accounting policies followed by the company and the accounting strategies. The report also contains two years annual audited data of AMP limited. The annual report of AMP includes the consolidated financial position, consolidated income statement , consolidated statement of changes in equity and consolidated cash flow statement. This report clearly describes the procedure of preparation of financial statements. This is a three step process and consists of the examples related to the preparation of cash flow statement, trading and profit loss account, and balance sheet (Parker and Northcott, 2016). The two theories of financial accounting i.e. positive and normative are also discussed in this report. Accounting Policies Disclosure of AMP Australian Accounting Standards Board (AASB) has issued certain guidelines for the preperation of financial statements. At the time of recording the values in the financial statements, these values are rounded to the nearest million dollars ($m). Accounting policies are the policies which are applied by the company at the time of making financial sttaements. These policies includes the value at which the assets and liabilities are recorded by the company. The assets and liabilities related to investment contracts and life insurance contracts are measured on a fair value basis and all the other assets and liabilities are valued on the basis of historical cost. There are some amendments in the AMP accounting policies in the year 2015 (Francis, et al., 2016). The amendments were AASB 2014-9 which was related to the method of equity in separate financial statements and AASB 2015-5 which was related to the investment entities. The person who is responsible for accounting estimates is the management itself. The material misstatement risk of accounting estimates depends upon the subjectivity and complexity associated with the process, the number and significance of assumptions that are made, the availability and reliability of relevant data and the probability of uncertainty associated with the assumptions (Kvaal, 2017). The accounting policy of AMP related to inventories includes that inventories should be included in the financial statements at the cost of inventory or its net realisable value whichever is lower. In case of intangible assets, only those costs are being carried forward which creates future benefits for the company. The critical factors related to accounting estimates are that the methods of conducting business, circumstances of the industry in which the company is operating, other external factors and new accounting pronouncements. Flexibility of accounting policies The accounting flexibility differs from firm to firm. AMP is following the accounting policies as per the Australian accounting standards board. So, members are not having enough power to assess the accounting policies and estimates (Howieson, 2017). The accounting flexibility of AMP is under the management. So, managers are only required to follow their guidelines. If the power of flexibility is less with the managers then the accounting data will be less informative. If managers are having high flexibility then the accounting information will become more informative. Positive theory of financial accounting: Accounting gives the investors and managers a standardized system to record the financial transaction of a company in a consistent, transparent and informative way. Today's accounting systems provides accurate methods for representing a company's performance by carefully applying the accounting theories. Flexibility in accounting policies helps the managers to take decisions imm ediately. The company is required to allow managers to change the accounting policy as per the need of the organization. The two major theories of accounting are positive accounting and normative accounting. Positive accounting theory is also known as PAT. Positive accounting theories are based on observing particular phenomena. The aim of this theory is that by observing a number of things the person will be able to predict the future. Positive accounting theory was developed with a view to identify the best accounting theory for the company from the various theories used by other companies (Loyeung, et al., 2016). Some of the examples of positive accounting theories are stakeholder theory and legitimacy theory. The main aim of Watts and Zimmermans positive accounting theory is based on the aim of identifying the relationship between the individuals which are responsible for the output of the firm. The relationship should be between the managers and the debtors of the firm or it mi ght be between the managers and the owners. According to positive accounting theory, the organization should be aligned in such a way that it can integrate the interest of owners and managers of the firm (Ward and Lowe, 2017). In PAT, the persons who are having the authority for the preperation of financial statements are the managers (Lukka and Modell, 2017). The cost occurred in establishing bond between the managers for the preparation of financial statements is known as bonding cost. In positive accounting theory, the cost incurred in monitoring or auditing of financial statements is known as monitoring cost. Another assumption of PAT is that the actions of agents are controlled by contractual arrangements otherwise it leads to residual loss. On the other hand, normative theory of financial accounting is completely different from PAT. Normative theory of accounting: Normative theory does not evaluate the present condition of company. Rather than discussing what is happening in t he company, normative theory guides the developers of accounting policies on the basis of theoretical principle. The major disadvantage of normative theory is that it is based on theoretical principles and on the other hand, the major advantage of PAT is that it is more practical and is related to current events (Martins and Martins, 2017). Normative theory is more suitable for the company because this theory first analysis the nature, structure and the issues that the company is facing then suggest the most appropriate solution to the company. This theory is totally based on practical approach so by adopting this theory the company will definitely get the solution for its issues because the suggestion provided by noemative theory is practically possible. Positive accounting theory is totally a theoretical approach. So, it only suggests the theories which are already used by some companies. The nature and structure of every company is different. So it is possible that one theory is best suitable for a company and will result in failure for another company because of differentiation in operations and the issues of the company. Positive accounting theory is based on the universally accepted principles. Normative theory is just the opposite of it. Accounting Strategy Evaluation The accounting strategy of a firm should be analyzed by its performance in financial statements. The company is required to prepare a strategy for all the activities related to finance that may happen in the near future. Accounting strategy helps to take immediate measures at the time of financial crises. The complexity in the preparation of financial statement depends upon the nature of the firm. Accounting strategy involves recording of all the financial transactions in proper accounting format so that these records can be further used for the preperation of financial statements. AMP is related to providing financial advice so it involves recording each and every transaction on regular basis. Financial statements include balance sheet, trial balance and profit and loss account and cash flow statement. Income statement includes the revenues and expenses of the firm and helps in calculating net income of the firm (Bergh, et al., 2017). Trial balance and profit and loss account are pr epared to identify the sum total of expenses and revenues of the company to determine whether there is a profit to the company or loss. The credit side of profit and loss account includes the revenue from dividend and interest and the debit of profit and loss account includes all the expenses made by the company like advertisement, insurance, salaries, carriage outward, trade expenses and any other expense. Balance sheet is prepared to measure the actual performance of the company. Balance sheet is the sum total of all the other financial statements. Balance sheet includes the fixed assets, fixed liabilities, current assets, current liabilities and equity shareholders and preference shareholders. The total of both liabilities and assets is equal in balance sheet. The reason behind this balance is that the company uses all its liabilities in the purchase of assets. Cash flow statement is divided in three parts i.e. operating, financing and investing activities. Cash flow statement sh ows the sources and uses of cash. There are two methods of preparing cash flow statement, one is direct method. In direct method cash flow information is measured by directly subtracting the expenses from cash receipts. In case of indirect method, one can arrive to cash flow information by adding or subtracting non-cash items from net income (Newcastle University, 2017). There are three steps for the preparation of financial statement (Chiapello, 2017) i.e. understanding the meaning of debit and credit balances, analyse the debit and credit balances and treatment of debit and credit balances. Understanding the meaning of debit and credit balances: The first step related to the preparation of financial statements is proper understanding of debit and credit balances. It is divided into two parts. First is debit balance in trial balance. The debit balance in trial balance consists of expenses and losses or deferred revenue expenditure and assets (Vardon, et al., 2016). Second is credit balance of trial balance. The credit balance consists of revenue and gains or liabilities, capital, provision and reserves. The second step is analyzing which debit balance is an asset and which debit balance is expenditure or loss. In the same way, which credit balance is a liability and which credit balance is an income or gain. While analysing the debit balance, if the balance is being recovered by the firm then it should be treated as an asset and if the balance should not be recovered then it should be a loss to the firm (Cornell and Warne, 2016). On the other hand, if the firm is liable to pay any amount to the creditor then it should be treated as liability to the firm and if the firm is not liable to pay any amount to creditor then it should be treated as gain. The third step of financial accounting process is the treatment of debit and credit balance. Treatment of debit balances: The balances of losses and expenses on the basis of direct or indirect are transferred to the debit side of either Profit Loss Account or Trading Account as the case may be. The deferred revenue expenses and assets are directly transferred to the asset side of balance sheet. Treatment of credit balances: The balances of revenues and gains on the basis of direct or indirect, are transferred to the credit side of either Profit Loss Account or Trading Account as the case may be (Bailey, 2016). The balances of liabilities, provisions, capital and reserves are transferred to the liabilities side of the balance sheet. Disclosure of the Quality of Financial Statements AMP is maintaining transparency, accuracy and consistency in its accounting records. It increases the quality of financial statements. Every company is required to disclose the material information to its human resources. The goal is achieved with the contribution of employees and if the company hides the material information from the employees then it will become a little confusing for the employees that in which direction they have to work and if the employees get to know about the hidden information then it will lower down their morale because they will think that the company is not trusting them. In case of financial statements, the balance at the end of each year is being carried forward to the next year. If there is any material misstatement in one year then it is going to affect the quality of the financial statement of next years till the mistake is identified by the company. The quality of disclosure helps the company to avoid the interference of government in the operations of the company. the quality fo financial statements also maintains the reputation of the company. GAAP refers to generally accepted accounting principles. GAAP consists of the crucial principles of accounting which increases the quality of financial records. GAAP helps in the maintenance of consistency in accounting. GAAP helps to avoid the managers ability to misstate any information in the financial statements. GAAP is a network of experts of accounting. GAAP includes few best Australian minds. These experts helps in setting out the principles as per the nature and structure of the company. The financial records of the company must be disclosed in this way (Almeida and Fernando, 2017). Example of Trail balance: Particulars Debit Credit Opening stock ---- Plant $ Machinery ---- Carriage inward ---- Carriage outward ---- Building ---- Purchases ---- Wages ---- Sundry debtors ---- Salaries ---- Furniture ---- Trade expenses ---- Drawings ---- Advertisement ---- Insurance ---- Discount on sales ---- Bad debts ---- Bills receivable ---- Bank balances ---- Capital ---- Sundry creditors ---- Sales ---- Bank loan ---- Interest received ---- Discount on purchases ---- Example of Trading and Profit $ Loss Account: Particulars Amount Particulars Amount Opening stock Purchases ---- Less: discount ---- Carriage inward Wages Gross profit (transferred to PL) ---- ---- ---- ---- ---- Total Sales ---- Less: discount ---- Closing Stock ---- ---- Total Carriage outward Salaries Trade expenses Advertisement Bad debts Insurance NP(transferred to balance sheet) ---- ---- ---- ---- ---- ---- ---- Total Interest received GP (transferred from Trading A/C) ---- ---- Total Balance Sheet Assets Amount Liabilities Amount Fixed Assets: Furniture ---- Plant and machinery ---- Building ---- Current Assets: Bank balance ---- Bills receivable ---- Sundry debtors ---- Closing stock ---- ---- ---- Total Long-term liabilities: Capital ---- Add: Net profit ---- Less: Drawings ---- Current Liabilities: Sundry creditors ---- Bank loan ---- ---- ---- Total Section 5: Potential Red Flags of AMP The red flags indicate the most crucial factors of the company which leads to fraud if not properly analysed. The management is responsible for everything that is happening in the company. Red flags are not the sign of happening of fraud. Red flag # 1 indicates inability to reconcile financial accounts on regular basis. If the company is unable to update the transactions done on regular basis then it leads to misrepresentation of transaction because of which the chances of fraud increases within the organization. Misrepresentation is a form of fraud which means intentional mistake in the recording of the actual transactions. Red flag # 2 is a sign of unexplained variances in the financial records. Negative variances occurs when the actual revenues are lower than the revenues planned while making the strategy and positive variances occurs when the actual expenses are lower than planned expenses. These variances are required to described carefully by the managers. If there remains any kind of unexplained variance then it leads to fraud within the organization. Red flag # 3 indicates the inquiry about large quantities adjustment or significant dollar amount adjustments. It means the company is required to analyse in detail the large quantity adjustments. While the procurement of raw material, the company is required to determine the difference between the pre-decided requirement of raw material and the actual quantity of raw material purchased. If there is a huge difference then this will indicate the chances of fraud. So, the company is required to focus on the quantity of material used to avoid the occurrence of fraud. Red flag # 4 indicates illogical discrepancies in the budgeted and actual results. Discrepancies are common in actual and budgeted results because the budgeted results are estimated as per the internal and external environmental conditions in that particular period of time. Future is uncertain so there are chances that the prices of raw material w ill increase or the preferences of customers will shift from one product to another or any political changes or changes in governmental regulations. But these all are logical discrepancies. So, the company should find out the logical reason behind the discrepancy in the actual and budgeted result and if the discrepancy is not due to these factors then in such case the company is required to evaluate the results because illogical discrepancies leads to fraud. Red flag # 5 indicates the chances of fraud related to unapproved employees and vendors. The company also includes certain policies and criteria for employees and vendors. Those vendors and employees who satisfy the criteria are approved by the company for further dealings and operations. This policy helps in avoiding fraud. If some unapproved vendors and employees are seen by the company then the company is required to enquire about them immediately. Red flag # 6 is related to the gaps in check numbers and receipts. The company is issuing the checks as per the serial numbers so if any check number is found missing then this needs to be carefully analysed. Red flag # 7 indicates the mismatch of receipts and deposits. The company is required to evaluate the deposits and receipts from time to time. The company is making the expenses from the receipts from customers or if any loan taken from the customers. If there is huge mismatch between the expenses and receipts then it needs to be analysed because receipts and deposits are the most crucial factors for every company. Red flag # 8 is a sign of behavioural changes in employees pattern. The employees are the people who are responsible for the success or failure of the strategy of the employee. If the company found any changes in the behaviour of the employees then in this case, the company is required to talk about it with the employees and try to find out the reason behind this change. Because if timely action is not taken in this concern then it increases t he negativity in the minds of employees and the chances of employees of doing fraud increases (Backof, et al., 2016). Conclusion After proper analysis of this report, it is concluded that AMP is required to be more flexible in the preparation of financial accounts. Some of its liabilities reduced in 2016 as compared to 2015. These liabilities include defined benefit plan liabilities, deferred tax liabilities, external unit holder liabilities, employee benefits, interest-bearing liabilities, payables and current tax liabilities. AMP is disclosing all the material information in its annual report. As per the analysis of the report, the most suitable theory for AMP is normative theory of accounting. Current tax assets, investments in financial assets, reinsurance asset ceded life insurance contracts and deferred tax assets increased in 2016 as compared to 2015.The cash and cash equivalents increased by 2209 in 2016. The cash flows from both financing and investing activities increased in the year 2016 as compared to 2015 but cash flows from operating activities decreased in the year 2016. References Almeida, S. and Fernando, M. (2017). Making the cut: occupation-specific factors influencing employers in their recruitment and selection of immigrant professionals in the information technology and accounting occupations in regional Australia. The International Journal of Human Resource Management, 28(6), 880-912. Backof, A.G., Bamber, E.M. and Carpenter, T.D. (2016). Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society, 51, 1-11. Bailey, J.A. (2016). Fraud and related-party transactions: internal auditors can identify red flags and reduce the risk and impact of related-party fraud. Internal Auditor, 73(3), 58-63. Bergh, D.D., Sharp, B.M. and Li, M. (2017). Tests for identifying Red Flags in empirical findings: Demonstration and recommendations for authors, reviewers, and editors. Academy of Management Learning Education, 16(1), 110-124. Chiapello, E. (2017). Critical accounting research and neoliberalism. Critical Perspectives on Accounting, 43, 47-64. Cornell, R.M. and Warne, R.C. (2016). Accounting Guidance Flexibility, Auditors Ethical Characteristics, and Blame. In Advances in Accounting Behavioural Research (97-125). Emerald Group Publishing Limited. Francis, J.R., Huang, S.X. and Khurana, I.K. (2016). The Role of Similar Accounting Standards in Cross?Border Mergers and Acquisitions. Contemporary Accounting Research, 33(3), 1298-1330. Howieson, B. (2017). The Phoenix Rises: The Australian Accounting Standards Board and IFRS Adoption. Journal of International Accounting Research. Kvaal, E. (2017). The role and current status of IFRS in the completion of national accounting rulesEvidence from Norway. Accounting in Europe, 14(1-2), 150-157. Loyeung, A., Matolcsy, Z., Weber, J. and Wells, P. (2016). The cost of implementing new accounting standards: The case of IFRS adoption in Australia. Australian Journal of Management, 41(4), 611-632. Lukka, K. and Modell, S. (2017). Interpretive research in accounting. The Routledge Companion to Qualitative Accounting Research Methods, .36. Martins, A.F. and Martins, A.F. (2017). Accounting information and its impact in transfer pricing tax compliance: a Portuguese view. EuroMed Journal of Business, 12(2), 207-220. Newcastle University (2017). ACC3001 : Financial Accounting. Retrieved from: https://www.ncl.ac.uk/module-catalogue/module.php?code=ACC3001. Parker, L.D. and Northcott, D. (2016). Qualitative generalising in accounting research: concepts and strategies. Accounting, Auditing Accountability Journal, 29(6), 1100-1131. Sheridan, T.A. (2016). Managerial fraud: Executive impression management, beyond red flags. New York: Routledge. University of Southern Queensland (2017). ACC5216 Accounting Theory. Retrieved from: https://www.usq.edu.au/course/specification/2017/ACC5216-S1-2017-WEB-TWMBA.html. Vardon, M., Burnett, P. and Dovers, S. (2016). The accounting push and the policy pull: balancing environment and economic decisions. Ecological Economics, 124, 145-152. Ward, C.L. and Lowe, S.K. (2017). CULTURAL IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE COMPARABILITY OF FINANCIAL STATEMENTS. International Journal of Business, Accounting, Finance, 11(1). Warren, C.M. (2016). The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16). Property Management, 34(3).

SLR digital camera Essay Example For Students

SLR digital camera Essay On a SLR digital camera it should have a dial that turns the camera on manual, the M setting is when the photographer have complete control unless the camera has preset limitations that doesnt allow it to do certain things. In the M setting it should allow the user to change the shutter speed and the aperture, when taking a picture that one needs to stop all action or time in the picture, it should be shot at a speed of 125 and greater, depending on your subject, to give water its moving effect you would need to shoot the photo of 60 and less to create the effect, while changing these setting you will have to compensate the other settings such as aperture, aperture is the opening of the camera, which controls the amount of light the passes the shutter, by increasing the size more light will come into the camera, having the film more exposed. The aperture is measured by f-stops the higher the f-stops the smaller the opening in which the light goes in, for example f-stop 2. 8 is bigger than 3. 2, the f-stop not only adjust the light coming through, but also the focal point of the image, and helps create a sense of depth in the photo. When taking a picture with depth one wants to see how far you are from the subject the closer the person the wider the aperture, hence a lower f-stop, when you take a picture of a subject far away one you should have a higher f-stop, a smaller aperture/opening. By doing this it will help focus the picture to a certain point, or to focus as much as possible in the scene, to make a sharper image, so that the focusing in the lens can produce a photo with more depth, because it shortens/lengthen the focal area. In most cameras there is a presetting that is called depth of view mode, what that does is that it will chose the best setting to take a picture where everything is in focus. Also in the mode dial, there should be a setting called Av, which is aperture priority, the camera will then adjust its setting around what the user set for the aperture, and how exposed the picture will be, this setting allows the photographer take a picture with the desired f-stop, without having the photographer adjust the shutter for a proper exposure. There is also another setting called Tv, which is shutter priority, where the camera sets its own setting according to the shutter speed that the, user had set, this allows the user to set the desired shutter speed for different effects, while lightening the load of information the user has to take in. In many cameras the setting may have different names because this essay is based on a Canon camera. For most SLR cameras the lenses normal cost way more than the lens, because normal the camera breaks down faster than a normal lenses. So if one decides to replace your old SLR oneyou shwouldd like to find a camera that is compatible with the lenses one already owns. When walking in to a camera shop it is better to walk in blind, ask a lot of questions, and let the salesman show you around, this will see if they know their stuff, did I mention ask a lot of questions? So how does one pick a good lens? In a normal 35mm film format, a 50mm lens would be the equivalent of what your eyes sees and is a 1:1 conversion, but on most digital SLR because of prices, and quality most of the digital SLR have a film conversion of 1. 3x/1. 6x and making a lower mm lens to be more telephoto than it would be than in a normal camera. When looking for a good camera lens one should first look at what kind of connection the camera uses to attach on to theiryour camera, hopefully they are compatible first, and then look for what effects or shots that theyyou want to take. There is no point in doing a portrait shot with a macro or wide angle lens, there are many different kinds of lenses they are ultra wide-angle zoom, standard zoom, telephoto, telephoto zoom, macro, tilt-angle lens, super telephoto etc. Next see if the optics of the lens match the cost and also what you want to be doing with the lens, a 28-70mm lens could have more desirable things than another lens but one might lack. A couple features, such as a special lens coating, or floating aspherical lenses,that one might so you want to see if the lens meets what your expectation, there is nothing worse than getting ripped off of the price. Then of course what should also be a concern is the maximum f-stop of the lens that oneyou would like to get. Reading an Advert EssayIn the golden mean is similar to the rule of third but instead of splitting the photo in to nine equal sections it divides it into it first splits it into nine unequal sections then splitting it with four lines, to use the golden mean is like to use the rule of thirds placing objects of importance in the intersecting areas the 4 secondary lines are used to align other lines to it, such as the line of a street. When taking a photo it is also useful to observe the textures in the photo to create an interesting photo, textures can greatly create depth of a photo. A good example of a good texture is a split piece wood, if shot in at an angle can give good results. The best way of utilizing textures is in black and white photography, because of instead of having colour that emphasizes the saturation or that hues, which can be distracting, black and white emphasizes the textures. In most pictures complexity can be overwhelming, if used in a wrong way, because there might be things in the photo, which could distracts the viewer from the main point of the picture, especially if the picture has more than one subject of interest. Complexity can work both ways, it allows the viewer to be mesmerized instead of just letting a viewer skim past the photo, and a good example of this is machinery where there are a lot of gears. The thing that occurs in photo, which are complex, and not too distracting, all have the trait that the picture has components, which are mutually the same. Simplicity is very important in a picture because it allows the picture to convey the message much more effectively because of the lack in distractions. In simplicity it is best to leave things by them selves instead of bring the whole scene in your picture, say if there is a chapel, and there is also a parking lot, with a telephone booth, it is better to just take a picture of the chapel, and leave the other component for other pictures. The depth of a picture is important to a picture because it adds dimension to a photo instead of having the photo look 2D. You can create depth in many ways having a large aperture that would narrow the amount of the picture that will be focused, by manipulating the things in focus, it will make a more 3D look in the picture. By having a foreground, a midground, and a background, it will make a picture with more depth than just having one or leaving out one of these categories. Lines are just lines until you actually bend them and move them a straight and vertical line is too plain and too normal, but if you bend them, then the sky is the limit. A S curve is pleasant to the eye and combining a S curve with it starting from one side and leading away from the picture, is quite a combination. Usually curved lines are much preferred than straight lines, and having lines leading off to the side is also a good thing to have. Shapes are just lines which are closed, to form a shape. The rule of the lines also applies to shapes, lines that have curves, is better than straight lines. Shapes can be more constructive than lines because of the shapes have more than one way of looking at it. In the modern age of digital cameras, the skill involved in taking a good picture has decreased. But I hope that this essay might have given you an insight to the expansive world of photography. There is a growing number of people that is starting to use a S.L. R. camera because the age of digital camera, letting people take photo without having consequences which was involved in film such as developing and the cost of buying film and developing. This essay was meant to teach you about a camera and how to become a better photographer, but not to go out and buy a new camera, the camera you have now should beis sufficient, its much better to spend more time, and money with your family, a camera is only a camera, its who that takes the picture that counts.

Comparison of Blade Runner and Frankenstein free essay sample

When looking at two or more forms of narratives we need to establish the similarities and differences in a number of areas. All literature has much in common, yet it may differ in outward forms depending on when it was written and the text type or genre used to create meaning. Areas of comparison include: Context and Background  Ã¢â‚¬â€œ How do Historical and biographical situations influence the text. Style:  how the composer shapes the text or expresses their message. Theme, values, issues or concerns  that may have relevance to us or have  universal implications.Techniques; these will vary according to text types and the author’s style. Language or linguistic features; how the meaning is conveyed. Evaluation: We are all, especially examiners interested in your opinions; how you related and responded to the text. It is important to be honest and yet to support all your assertions and judgments with supporting evidence. As a  dystopia  (dark future) it uses the glazed cinematic techniques of  film noir  that tends to distance us from the characters and actions. More @  Cinematic Techniques:  Ã‚  Ã‚  | This is a Gothic Novel. Mary claims the inspiration for her story came from a vision she had during a dream. Her story was the only one completed and has become one of the most famous Gothic novels of all time. Mary Shelley uses the  narrative  device of a Ship’s Captain retelling a tale through epistemology (letters to his sister) he has heard from an obsessed distraught Scientist he has rescued from an ice floe in the remote Arctic Ocean. If Ecosystems are repeatedly defeated, human life will be diminished and likely extinguished. The bleak vision portrayed illustrates a chaotic nuclear holocaust, ecological fragility through soil depletion and acid rain. In BR. man has not only subdued the earth but conquered and utterly defeated it. As a Canadian Indian Chief queried; â€Å"When we kill the last fish, what will we eat – money? The sixties and seventies were times of great social, cultural and historical changes with changes in attitudes in s*xual relations, racial integration and political upheaval. As Europe moved away from a world dominated by superstition and religious faith to one of empirical scientific research and logical deductive reasoning, the Romantics helped to retain some of the personal and emotional compassion that makes us fully human. The swing towards a more humanistic attitude towards fellow mankind and the reverence for the natural over the man made is clearly depicted in Frankenstein. Shelley questions the eighteenth-century scientific rationalists optimism about, and trust in, knowledge as a pure good.There isnt much dignity left today, a point beautifully made in an  essay  by David Brooks in The New York Times. The dignity code, as Brooks calls it, has been completely oblite rated by the pressures of modern life. | Frankenstein is a gothic horror novel that explores what makes us human. What are the attributes of a human being and how do we become integrated into society. Are we born with human nature or are we conditioned and constructed to value each other. The old nature/nurture argument. When his creation turns against him, who is at fault;   the creature or the society that rejects him?We know from a study of social customs that many people who feel rejected by society often turn into mass killers. Repeated negative experiences of social outcasts can lead to anti-social behaviour and the best way to socialise people is to include and value them as fellow human beings. There are many examples of people who areAltruistic – caring   kind to each other throughout the novel including the Monster’s many initial acts of kindness; cutting wood for Felix’s family, saving a young girl from drowning   all not appreciated.Shelley is obviously contrasting mankind’s ability for civility and amity with its capacity for callous barbarity. | * The rise of Cybernetics (use of implants to make robots or cyborgs – humans with computer chip grafts , implants or biological brains) is a growing field of technical development and increases the threat of Artificial Intelligence taking control over humans as portrayed in  Space Odyssey, Terminator or The Matrix. Computers double their capacity every 18 months and they could acquire a billion times more intelligence than the human brain.It is possible this Artificial Intelligence could develop into a malign force and eliminate all humans from the face of the earth. Alternatively by merging with the technology we create, we become more like it and we could become less human and more mechanical in our outlook. Blade Runner Blade Runner1  is a Ridley Scott adaptation of the Philip K. Dick novel  Do Androids Dream of Electric Sheep?. It is perhaps one of the most popular cult films ever, covering territory from film noir to cyberpunk. Commissioned by Hollywood in the early 1980’s,Ridley Scott had many conflicts with the producers and felt he was compromising his integrity. The film was not a box office success and so eventually Scott released his own version, a director’s cut on DVD in 1992. This director’s cut received acclaim from his followers and has gained the stature of a cult classic with great financial success and a dedicated following. The director’s Cut version differs from the Hollywood original in many critical ways. The removal of Deckard’s voice over helps us to identify and engage more fully with the characters in the narrative; it draws us in.The unicorn sequences add an ambiguity and enigmatic possibility to the plot while the changed ending, cutting the forest scene, driving into the sunset and replacing it with them in a lift with Gaff’s disembodied voice warning about Rachael’s imminent death leaves us without much hope for the future. Directed by Ridley Scott and starring Harrison Ford, the film has survived close scrutiny and is considered one of the most  effective futuristic, cautionary and visionary statements  of the past fifty years. As a  dystopia  (dark future) it uses the glazed cinematic techniques of  film noir  that tends to distance us from the characters and actions. We become deeply disturbed both emotionally and rationally at what our future could become unless we are prepared to curb our excessive technological advances and our conspicuous consumption of unnecessary goods. The Hollywood version ended optimistically with Deckard and Rachael riding through a forest into the sunset while the Director’s Cut has Gaff giving an ominous, enigmatic warning about Rachael’s doubtful future.   a term borrowed from William S. Burroughs, 1979,  Ã‚  referred to a smuggler of medical supplies, e. g. scalpels. Guy Rundle on  Avatar  as the new  Ã¢â‚¬Å"Blade-Runner† It occurs to me that en route to see the presents latest version of the future, I am rushing through the opening scenes of Blade Runner the pasts most recent version of the future, now itself surpassed. The ruined rain-drenched city a post-social world of street survival, the layers of rich and poor literally concretised in different levels is here now.And as with all dystopias, its coming-to-pass is so mundane that one almost longs for the full horror. So, no replicants, no live mutant snacks, no sexy Tankgirl types, snake entwined. Just hawkers squeezed between the overpass outlets, selling nasi goreng from Tupperware containers. Blade Runner Blade Runner, an adaptation of Phillip K. Dick’s  Do Androids Dream of Electric Sheep? was  commissioned by Hollywood in the early 1980’s. Ridley Scott had many conflicts with the producers and felt he was compromising his integrity.The film was not a box office success and so eventually Scott released his own version, a director’s cut on DVD in 1992. This director’s cut received acclaim from his followers and has gained the stature of a cult classic with great financial success and a dedicated following. Directed by Ridley Scott and starring Harrison Ford, the film has survived close scrutiny and is considered one of the most effective futuristic cautionary visionary statements of the past fifty years. As a dystopia (dark future) it uses the cinematic techniques of  film noir  that tends to distance us from the characters and actions.We become deeply disturbed both emotionally and rationally at what our future could become unless we are prepared to curb our excessive technological advances and our conspicuous consumption of unnecessary goods. Cinematic Technique:   Mise en Scene Blade Runner receiv ed an Academy award nomination for special glaze effects. Film gives its message via text and subtext; language plus visual and sound images. Language is secondary so the sounds of the voices are difficult to distinguish. In Novels subtexts include symbols, tone and settings.It is possible this Artificial Intelligence could develop into a malign force and eliminate all humans from the face of the earth. Alternatively by merging with the technology we create, we become more like it and we could become less human and more mechanical in our outlook and robotic in character. 4. Of greater concern is the  craven attitude  of the masses. The resigned compliance and fatalism was evident in their supine passivity and expressions of futility for achieving justice in dealing with the bureaucracy. It is just bad luck and there is nothing anyone can do about it!No hope, no escape from an overpowering totalitarian state. 5. The  lack of Civility  is another major concern. Bryant has a confrontationalist manner of speaking. First he tries to be slimily ingratiating to Deckard but when this doesn’t work he resorts to abusive threats and bullying to get Deckard to come out of retirement. (â€Å"You’ll become a little person†) In contrast the replicants appear to be courteous and respectful of each other indicating that they care for each other. There isnt much dignity left today, a point beautifully made in an  essay  by David Brooks in  The New York Times.The dignity code, as Brooks calls it, has been completely obliterated by the pressures of modern life. 6. The earth has been so scorched and depleted  so people’s greatest aspiration is for off world colonisation. 7. The  disparity between rich and poor, the powerful and the powerless is symbolised by how many storeys above ground level they live. Tyrell lives 700 storeys above ground level. Sebastian lives on the 15th  floor of an empty derelict flat. Many of the masses appear to live on the street.

Essential Disaster Essay Topics

Essential Disaster Essay TopicsDisaster studies are unique in their nature as they offer students an exciting opportunity to provide the latest disaster writing topics. Because of the recent occurrence of several tragic events, there is a growing demand for reliable disaster writing. The resourceful student will be able to provide many new perspectives on previous topics and present fresh evidence regarding the reasons behind them.Disaster essay topics vary according to the type of disaster that occurred. For example, if the earthquake was a massive impact on a wide area of the city, it could lead to a nationwide debate about the safety of the building. Should the city continue to accept such large events? In a similar fashion, the issue of fire, flood, or hurricane damage would garner a large amount of attention.Each natural disaster can be further broken down into different types. There are earthquakes, flooding, fires, hurricanes, and tornadoes among others. Natural disasters ofte n have several causes that must be considered. Therefore, a thorough study of the reasons behind the disaster will be necessary in order to demonstrate how things may have been different.At the heart of every natural disaster is the question of human responsibility. For example, why was the event occurring? Was it man-made or natural? It should be noted that the natural disasters that have taken place this year are more widespread than ever before.For the main questions, the standard answer will be 'human error.' However, a deeper examination of the causes behind these errors will lead to evidence that may prove otherwise. Consider the earthquake in Los Angeles and why a number of insurance companies claimed that it was caused by an earthquake in Norway.For the reasons that are generally accepted, it is also important to look at the damage that was caused by the disaster. Sometimes, this will involve a direct review of the exact location of the disaster and the expenses incurred for the cleanup, as well as the loss of property, physical harm, and death.If a student wishes to use their knowledge of an incident to provide a scientific basis for future disaster studies, this will be a good choice. The questions will likely be broader, and focus on what sort of disasters we should expect, in terms of the frequency of the disasters and when they will occur. This may include the importance of natural disasters in predicting an outbreak of disease or pandemic, as well as how global warming and climate change affect natural disasters.Natural disaster essay topics provide students with a unique opportunity to explore the psychology of humans and the repercussions of life threatening events. They are valuable tools for students who want to increase their abilities in this area and sharpen their writing skills. Writing for the learning community is a valuable part of any college education, and it can be even more helpful when a student can provide relevant topics.

Starbucks vs. Tim Hortons

Debates about coffee exist since Hortons and Starbucks, the two major coffee joints, were launched. Both Hortons and Starbucks have some similar features and the common feature is that they both serve coffee and donuts. Hortons and Starbucks serve more coffee than any other product.Advertising We will write a custom essay sample on Starbucks vs. Tim Hortons specifically for you for only $16.05 $11/page Learn More Certainly, Starbucks is much more famous than Tim Hortons since it provides quality products, free internet access, and various samples for its customers to try. It has popularized itself in social networks such as Facebook and Twitter (Walsh, 2010). Starbucks is using different approaches to cope with current competitive settings and provides quality products which satisfy its customers. Services of Starbucks and Hortons Starbucks provides quality products which most customers have appreciated despite their prices. Customers who sign up for Sta rbucks become members of Starbucks rewards, their balances are protected if their cards are stolen or misplaced, and obtain gifts on their birthdays. These are not the only benefits customers receive from Starbucks which have made it more popular than Hortons. Starbucks has made history by becoming the first company to obtain ten million fans on Facebook, social networking site. They are ahead of Coca-Cola by more than three million fans. Starbucks has participated in supporting organization like Starbucks China Education Project and China Soong Ching Ling Foundation. They donated US$6.75 million to support projects intended at supporting teachers and children in rural regions of China (QSR, 2012). Starbucks also donated US$800,000 to the China Women Development Foundation that was initiated to help projects which are intended at supporting Chinese women receive access to essential services like safe drinking water (QSR, 2012). Prices One thing which mostly differentiates the two is their prices, where Hortons is much cheaper than Starbucks. Tim Hortons is less expensive and favors workers coming from small businesses. Most people consider that Hortons is involved in unfair trade and this makes their products cheaper than Starbucks. Farmers who sell their products to Hortons are paid low prices. However, Starbucks ensure that these farmers are paid correct amount of money for their products they supply to Starbucks. Most people consider that Starbucks provide quality products to their customers compared to Hortons.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Starbucks alters their drinks precisely the way they want it, while Hortons often add flavor substances to their drinks to increase taste and reduce extra expenses (Barnea, 2011). Although Tim Hortons is a fastest developing coffee joint in Canada and United States, Starbucks is also catching up due to their q uality products it offers to its customers. Most companies and businesses are going green in this competitive environment. Starbucks offers environmental friendly products. It provides sleeves to put on coffee cups to prevent hands from burning and sleeves are manufactured from 60 percent consumer fiber. Even their coffee cups are manufactured from recycled papers that make their products eco-friendly. Hortons does not provide these sleeves and their cups are doubled. They are not manufactured from consumer fibers or recycled papers to prevent hands from burning. Strategies of Starbucks Starbucks has opened more branches than Hortons. The key motivation which pushes Starbucks to launch more branches globally is to obtain access to bigger markets. It benefits from various associations and joint ventures to develop its market control overseas. It has opened more branches outside Canada and United States that have been developed by its aim of becoming environmental leader in all aspect s of their business. Starbucks intends to manage a business that possesses quality standards and is beyond reproach in the domestic and international business market. Starbucks expanded its business internationally to increase its market limit and carry on to develop its business. Starbucks has opened branches in 43 countries due to its target of keeping a better and stronger market (Walsh, 2010). All countries which Starbucks has opened branches have their own practices and cultural differences. Starbucks uses associations and joint ventures to help ease some of the difficulties of growing overseas. There are around 750 stores which have been opened in Japan and these were made possible by joint ventures with Japanese companies which permitted it to achieve cultural understanding (Walsh, 2010). Starbucks has been working to provide a range of essential products, but it is not limiting itself in new products either. It works to make new products for various geographic regions due to the conflicting cultural experiences which match them. Starbucks is eager to respond to various conflicting cultural and environmental factors and due to that, it has been equipped to develop radically as a company since its started initially in a small store in Seattle. Conclusion Both Starbucks and Hortons are well-known companies in several countries. They have their own strategies which make their customers keep on coming to buy their products. Starbucks is much more famous than Hortons because of its quality products. However, more employees from small businesses visit frequently Hortons to have cheaper and affordable coffee and other products.Advertising We will write a custom essay sample on Starbucks vs. Tim Hortons specifically for you for only $16.05 $11/page Learn More Prices at Starbucks are almost double the prices of products in Hortons, but most customers consider that their products are high quality than Hortons. Starbucks has expanded into international market using different strategies to attain its target and prevent all challenges which are experienced in different cultures abroad. References Barnea, A. (2011). Lack of peripheral vision: How Starbucks failed in Israel. African Journal of Marketing Management , 3(4): 78-88. QSR. (2012). Starbucks to Support Rural Education in China. Web. Walsh, M. (2010). Starbucks Tops 10 Million Facebook Fans. Retrieved from https://www.mediapost.com/publications/article/132008/ This essay on Starbucks vs. Tim Hortons was written and submitted by user Harley S. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.