Access to the Truth :: Truth Writing Expertise Essays

Access to the Truth In â€Å"Zen and the Art of the Writing Tutorial,† Paul Gamache asks, â€Å"do you think of yourself as an Expert? Do you have access to the truth?† I like this question because it seems to contradict some of his other assertions. For example, he claims that he sometimes does not provide his students with the help they want; rather, he gives them the help he deems they need, and he only gives them the assistance they desire when he decides that it is also what they require. How does he know exactly what they need? Does he consider himself an expert? Does he have access to the truth? Perhaps Mr. Gamache is overconfident? Perhaps he not only overestimates his ability to recognize the inadequacies of his students but also underestimates their ability to honestly assess their writing and identify their own strengths and weaknesses. Although some writers may not know precisely what kind of help they need, others are quite aware of their shortcomings. Indeed, many writers who come to the Peer-Tutoring Center seeking assistance know exactly what type of help they need. Furthermore, a lot of writers know that they need help in one area, but not another. I will explain. Like any other English writing tutor I work with numerous ESL writers. Often they tell me: A) I am having problems with articles and B) you may not understand my argument because I am unable to translate certain words from my native language into English. From these tutorial sessions I have learned that: A) they are almost always correct in their deduction that they need help with articles and B) they are almost always incorrect in their assumption that I will not understand their positions because of translation problems. In my (albeit limited) tutoring experience, it appears that those ESL writers who struggle with articles (which I can relate to as a GSL student), and are aware of this problem, know exactly what type of aid they need. Conversely, those ESL writers who believe that their arguments are unclear as a result of translation issues are often unaware of what they need. That is, the problem is not one of translation but vocabulary, as I can usually decipher their arguments and help them find the necessary words to articulate them.

Enough – creative writing

William Peterson rapped his knuckle against the hollow ply-board and gathered the familiar stench of damp cigarette stubs and oil into his lungs. The finger-stained door flapped open carelessly and the soft sound echoed round the concrete walls. A hand appeared, thrusting some worn keys towards William. It belonged to Janet. She was only fifty-ish, but the fifteen years spent doing nothing in the fumes had eroded her eyes deep into her face and had buried her personality even further down. William didn't even nod in acknowledgement; speaking to Janet would have been like conversing with a piece of machinery. The door closed. William was late, as usual, but didn't hurry. He walked casually across the bus station, passed a small line of irritated passengers, and then clambered aboard the number 51 bus. Once in the driver's seat, William removed his coat slowly, much to the annoyance of the passengers, who were either looking purposefully at their watches or directing quick, sour glances in his direction. They started to board. First in the queue was a young mother carrying a chubby baby awkwardly on her narrow hips. Her face was sallow, and she wore a frown that was accentuated by two smooth streaks of black lip-liner. An old lady sidestepped up next, balancing a puffed ball of grey hair precariously on her head. She spent several minutes counting out the exact fare in five pence pieces, before falling into the nearest seat in one robotically arthritic movement. Following her was William's friend Sam, a tall black man. He was wearing a brand new baseball cap that aged him considerably. After greeting William and paying for a return ticket, Sam turned and beamed at the chubby baby, and then climbed the clammy steps to the top deck. Then three teenage girls giggled their way on to the bus, just finishing their conversation. â€Å"Oh-my-God, did you hear what happened?!† â€Å"I know, she's such a bitch.† Their self-absorbed world of mobiles and Bacardi Breezers swept its way to the back seats and settled. Only a few more people climbed aboard and the bus was not even a quarter full. William checked his watch, and tried to start the engine. It wheezed for a few seconds and then stubbornly staggered into silence once again. This bus' reliability had ventured beyond temperamental. Cursing inwardly, William gingerly twisted the key for a second time†¦ It started – thank God. The 51 pulled out of the concrete hovel into mellowing autumn sunshine. The bus groaned, stretching its filthy bodywork as it picked up speed. It was late afternoon. The girls at the back laughed some more and rearranged their bulging shopping bags. William visibly relaxed and sank deeper into his seat. The soft pad had moulded itself perfectly to the shape of the buttocks that had occupied it for so many years. For a moment, William almost regretted that he had decided to retire in two month's time, but this absurd feeling quickly passed as he recalled how much he hated the job. The sweet-sour smell of cigarette smoke wafted down the steps. â€Å"No smoking!† shouted William over his shoulder, though he felt utterly hypocritical as he did so; he smoked like a chimney himself. As he turned back round, William looked with horror at the road ahead. Directly in front of him was a young girl, staring up at him, frozen with fear. William screeched on the 51's protesting brakes and prayed for the first time in his life†¦ Final Chapter A crushing semi-silence had descended on the courtroom. The second-hand of a clock was jumping round somewhere above William's head. In front of him, he could see Carla Greene walking sedately. Still sporting the same hideous shade of lip-liner, she stepped up to the witness box. The dark curves round her mouth buckled and puckered as she started to speak, and William fixed his eyes on them, though he did not hear what she said. He was transported back to the day when Carla's lip-liner had formed a great oval, and when her mouth had issued piercing screams as she pointed at a small, lifeless mound in the road. He had been haunted by that image ever since, and saw her face almost every time he closed his eyes. William's chest tightened and he took a deep, choked breath that brought him back from the verge of breaking down into tears. The sound of it made several people look over at him. William dipped his head down to avoid their stares. He knew the girl's parents would be looking, and he couldn't face them. The pain of this guilt was worse than anything he had felt before. He dared not look up. Instead, he pretended to be engrossed in picking a callous on his thumb. After a while, Carla's voice stopped, and the sound of the clock ticking could be heard again. William ventured a glimpse up, and was relieved to see Rose's parents were looking at the judge. He studied their faces: the mother, despite her show of strength today, could not hide the devastating grief she obviously still felt. Though quite young, her skin appeared dull in the harsh light, her eyes were puffy and her brow was lightly wrinkled. The father, who was receiving counselling along with his wife, looked vacant and bewildered. Though William had told himself countless times it had been an accident, blame had engulfed him during the past few months. A part of him still couldn't accept that a moment's lapse in concentration could destroy a young life, and ruin the lives of a whole family. William had wanted the court case to be over, so that he could put this all behind him, but now, actually sitting in the court room, confronted with so many sad faces, he felt that he would never be able to do that. Somehow a sentence of community service – the norm for a charge of driving ‘without due care and attention', wasn't enough to heal the wounds left by the accident. The court was adjourned for the day, and some window blinds were opened as they all stood, letting thick shafts of sunlight into the room. The general mood lifted slightly and a low hum of conversation developed. William saw Cynthia up in the gallery and also noticed Thomas peering over the high railing, his cool blue eyes darting around inquisitively. After a few moments, Cynthia turned and smiled at him. At least, William thought, he had people around who cared for him. William walked out of the courtroom, staring at the green carpet tiles beneath his feet as he did so. Once in the corridor, Mr O'Brien walked over and spoke to him briefly. The conversation passed completely over William's head. â€Å"I think you're going to get away with a relatively short sentence of community service, Mr Peterson. The evidence the girl gave was hardly incriminating.† â€Å"Mmmm†¦Ã¢â‚¬  â€Å"So, I'll see you tomorrow then.† â€Å"Uh, yes.† William could see through into the foyer where Cynthia and Thom were waiting, and he willingly broke off the stilted conversation to hurry off and meet them. â€Å"Hi dad!† Cynthia said, kissing him on the cheek, â€Å"How've you been?† â€Å"Oh, I'm fine†¦I see you didn't manage to find anyone to look after Thom, then.† â€Å"No, but he was fine up in the gallery – didn't hear a squeak out of him!† â€Å"No, but a court is no place for a child.† Cynthia fell silent at her father's criticism, but readily took his arm as they walked outside. The Crown Court was a Sixty's building, and through the door they were greeted with a typical concrete courtyard, complete with matching shallow flowerpots in which some thoughtful person had planted beautiful purple pansies. Their colour pinpricked the otherwise monotone surroundings. William and Cynthia stopped so that Thom, who was playing on the steps, could catch up. It was then that William saw Rose Eliot's parents exiting through the doors behind them. They were walking slowly as Mrs Eliot was obviously heavily pregnant, a fact which had escaped William until then. He watched as they came down the steps past Thom, and saw them look at him. Suddenly, William found himself walking over towards them. He didn't really know why. He just realised that he desperately needed to speak to them, to tell them how sorry he was, to tell them he would never forgive himself†¦ Mr and Mrs Eliot looked quite shocked at first, but as William drew closer, they just looked expectant, as if they had wanted to speak to him as well. When he had reached them, William said the only thing he felt that he could, the only thing he wanted to say, and the only thing, it seemed, they wanted to hear. â€Å"I'm so, so sorry.† That was all. That was enough. That said more than a whole court case could say, or a huge bunch of flowers sent to a funeral could say. It was enough.

Great Gatsbys America And Jazz Age - Free Essay Example

Sample details Pages: 2 Words: 542 Downloads: 9 Date added: 2019/03/26 Category Literature Essay Level High school Tags: The Great Gatsby Essay Did you like this example? One of the main themes in The Great Gatsby is the embellishment of the American Imperative. The novel is set in the 1920’s Jazz Age, and is flowered with an extremely colourful palette that seems to represent the endless possibilities of New York (and America as a whole). The visual description of the events, characters, and settings in The Great Gatsby adds to the bumpy liveliness of the novel, and highlights the glamour of American industrialization and materialistic wealth. The narrator of the novel is Nick Carraway, a budding bonds salesman who travels to New York, fleeing from the â€Å"ragged edge† (pg 3) of the Midwest after the war. Almost immediately, the audience catches a glimpse of the razzle-dazzle world that Nick would later go on to fetishize as we learn that he lives in close proximity to many millionaires, the most prominent one being Gatsby and his elaborate hotel de ville. Nick then visits the Buchanans, and is immediately amazed by what he sees before him. There is a hue of moonlight-and-magnolia that drapes the Buchanan household from Nick’s perspective, a glow of wealth and prosperity. Don’t waste time! Our writers will create an original "Great Gatsbys America And Jazz Age" essay for you Create order When he enters the house, he describes walking into a â€Å"bright rosy-coloured space† whose windows were â€Å"ajar and gleaming white against the fresh grass outside† (pg 8), and whose curtains billowed to and fro. There is a fantastical aura that permeates the scene, and Nick’s fascination with the extraordinary riches of East Egg manifests itself through the magical sheen that galvanizes his perception of the scene. Nick’s neighbour is Jay Gatsby, who frequently hosted many exuberant parties that attracted visitors from both East and West Egg. In these parties, he rubs shoulders with the creme de la creme of New York, and â€Å"was within and without, simultaneously enchanted and repelled by the inexhaustible variety of life† (pg 35). He decorated his descriptions of Gatsby’s parties with polished admiration, from talking about the picturesque mansion to the inspirational â€Å"Queensboro bridge†¦ in its first wild promise of all the mystery and the beauty in the world† (pg 68). To Nick Carraway, New York was a place where one could rise above their current standings and taste â€Å"their share of the local heavens†(pg 20), a place so populated with luxury and treasure that even a person as extraordinary as Gatsby â€Å"could happen, without any particular wonder† (pg 69). Thus, he recounts his caricature of the events that took place with a very glazed and romanticized tone, as he was a man who was excited by the â€Å"profound human change†(pg 95) that buzzed around him. This colourful palette is sharply contrasted with the monochrome tone of the Valley of Ashes. The two settings analogise the juxtaposition of the fabled American Dream; the marvellous riches versus the poverty and despair that burdens the unsuccessful investors and unprivileged masses. In the valley, there is a prominent billboard of Dr T J Eckelburg, a bland and faceless caricature who â€Å"broods over the solemn dumping ground† (pg 24). The billboard represents the despondency and darkness of failed endeavours, and it overlooks a land of unsuccessful trades, failed business corporations, and wasted opportunities. It is the manifestation of the American dream gone sour, and is a stark reminder of the potential downfall of this illustrious illusion.

The Impact of Cultural Diversity Within the Hospitality ...

Table of Content I. Introduction 3 II. Cultural diversity 3 II.1. Advantages of cultural diversity 4 II.2. Disadvantages of cultural diversity 5 III. Organizational Culture 5 IV. Management strategies to overcome issues related to cultural diversity 7 V. Globalization 8 VI. Conclusion 9 VII. References 11 I. Introduction Immigration plays a big role in today’s business world. Especially the hospitality and tourism industry is highly affected, as this industry offers a large number of unskilled positions that can easily be provided to immigrants (Hearns, Devine Baum, 2007). The intention of these workers who go abroad is mainly the chance to earn higher wages in the chosen foreign country (D’Netto Sohal, 1999).†¦show more content†¦Moreover as stated by D’Netto and Sohal (1999) a culturally diverse workforce can create positive competition amongst workers regardless of their cultural background. Another important point is that a company can benefit and choose from a larger number of different ideas and strategies to the organization. Furthermore many authors (Deresky, 1994; Fernandez, 1993; Grace, 1994; Morrison, 1992) agree on the concept of â€Å"managing diversity involves leveraging and using cultural differences in people’s skills, ideas and creativity to c ontribute to a common goal, and doing it in a way that gives the organization a competitive edge† (D’Netto Sohal, 1999 p.4). This is further supported by Aghazadeh (2004), who states that a cultural diverse pool of job-applicants enhances the qualitative selection of possible members of the organization. Another positive feature of diversity is an improvement of a company’s international negotiation strategies due to people speaking the native language of the negotiation partner. II.2. Disadvantages of cultural diversity However there is also a downside of a cultural diverse workforce as stated by Herarns, Devine Baum (2007) as Western Europe is struggling with high numbers of immigrants who mainly seek jobs in the hospitality and tourism industry and who possess only few skills and are not really willing to adapt to the new culture. Furthermore due to language barriers migrants might not understand their tasks as well as rulesShow MoreRelatedThe Tourism And Hospitality Industry5298 Words   |  22 PagesCross Cultural Management Theory and application in the Tourism and Hospitality Industry A case study of Ettington Park Hotel, Stratford Upon Avon, England Research Proposal Research Aim Objectives Aim: To provide a clear understanding to the relevance of cross cultural management, its theories and application in the Tourism and Hospitality industry. 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With the hospitality field expanding overseas a bigger variety of employees are hired. No employee is the same. Every employee comes from a different religious, cultural, sexual orientation, and racial background. Since there are such a wide variety of people workingRead MoreHigh Staff Turnover in the Hospitality Industry2533 Words   |  11 PagesIssues 2011 Sabrina | [High Staff Turnover in the Hospitality Industry – Is there a Solution?] | People Products and Performance within the Hospitality Industry | CRITICAL ISSUES in HOSPITALITY Article Front Cover Sheet ------------------------------------------------- Author Name: Sabrina ------------------------------------------------- Theme Selected: People Products and Performance within the Hospitality Industry ------------------------------------------------- PaperRead Morehospitality industry5225 Words   |  21 Pagesscope and diversity in hospitality industry (P1)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.2 1.2 Structure of different hospitality organizations (P2)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...6 1.3 Hospitality role and professional bodies (P3)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 LO2 2.1 Staffing requirements for different hospitality industry (P4) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 2.2 Role, responsibilities and qualification required for hospitality staff (P5)†¦Ã¢â‚¬ ¦..11 LO3 3.1 Operational, managerial and legislative issue resulted from recent developments affecting the industry (P6) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Read MoreCultural Impacts Of Cultural Tourism1517 Words   |  7 PagesCultural tourism has been a significant aspect of growth for any country in the world. Cultural interactions between the hosts and guests are vital to the sustainability and progression of tourism in a country. Tourists may initially be drawn to a particular destination’s architecture, history or leisure facilities however exposing the tourists to cultural events and dissemination of cultural information can get tourists to categorize the country as a frequent travel destination for vacations and

Hamlet s Life And The Way That He Portrays Women Essay

In William Shakespeare’s Hamlet, there is no doubt that Gertrude has had quite the major impact on Hamlet’s life and the way that he portrays women. Gertrude is the only woman in Hamlet’s life, so his view on women is strictly based off of what he knows about his mother. But is Gertrude a horrible mother? Is she a good mother? Is Ophelia a whore, or is this assumption based solely on Hamlet’s perspective of his mother? These questions can be answered through both a psychological and feminine approach, along with Sigmund Freud, who has a lot to say about the psychology of the mother-son relationship. Around 440 B.C. one of the most influential writers of Ancient Greece, Sophocles, wrote about a man named Oedipus Rex who murdered his father and slept with his mother. Since then the psychology of the mother-son relationship has been thoroughly studied and analyzed. Freud displayed the greatest amount of interest in this topic, and from his interest developed the theory of the Oedipal Complex, where boys between the ages of three and five desire their mothers and subconsciously want their fathers out of the picture so they could take up that role. Essentially, a boy feels like he is in a competition with his father for possession of his mother, and his father automatically becomes his rival for both her attention and affection. The Oedipus Complex plays an important role in the phallic stage of psychosexual development, and it serves as an important point in formingShow MoreRelatedHamlet Character Analysis1502 Words   |  7 PagesWritten by William Shakespeare, Hamlet has a st rong relationship with the authors society and era, being the late 1500’s to early 1600’s. Hamlet, a character is confliction with his society, shows different views and actions to his fellow Danish men. Shakespeare could create a character whom through Hamlet’s life choices, his own historical and cultural context and the state of Hamlet being in confliction with the Elizabethan-era and Nihilism showed immense differences from his society, which ShakespeareRead MoreWomen s Role During The Elizabethan Era1253 Words   |  6 Pagesera has been viewed in different ways. â€Å" Hamlet† by shakespeare gives us a look at the role women played. Throughout the play Ophelia and Gertrude gave us a look at how women were during the Elizabethan era but to give you more of an insight as to what a Elizabethan I ll give you a overall look at what it s like to be an Elizabethan women, how it s like and what is an Elizabethan women. Also how Ophelia and Gertrude may rel ate the Elizabethan women. A woman s role in my point of view is thatRead MoreShakespeare s Hamlet - Hamlet And Ophelia958 Words   |  4 PagesHamlet and Ophelia The play, Hamlet, by William Shakespeare is the perfect example of how love can not always conquer all. Hamlet may be regarded as one of Shakespeare s greatest plays. This play follows the story of a young prince named Hamlet who lost his father and had his family torn apart by the hands of his Uncle, Claudius who is now king and step father to Hamlet. Subsequently, Hamlet was also having relational problems with his love, Ophelia. The relationship between Hamlet and OpheliaRead MoreAnalysis Of John Donne s Poem1449 Words   |  6 Pagesbetrayal, leading the poet to deem the existence of fair and true women as impossible and fantastical as literally catching a falling star. That even in a ten-thousand-day journey, with age a man would come to his sensing, understanding the fantasy during reality that good women do not exist. This idea is reinforced with imagery of witchcraft, and an allusion to sirens (singing mermaids). Taking into account the perceptions of women described in Donne’s poem, analyzing the respective story’s mainRead MoreHamlet, The Queen Of Denmark And The Mother Of Hamlet1722 Words   |  7 Pages06/28/14 In Hamlet there are 2 women in the intire play, one of them is Gertrude. Gertude is the queen of Denmark and the mother of Hamlet. The relationship between Hamlet and Gertrude(his mom) is rough because she marrys her husbands brother Claudius after killing King Hamlet and is now king of Denmark. She seemed not to have any guilt what so ever. The second girl in Hamlet is Ophelia, she is the girl who hamlet had a crush on, and went mad after her father died with a sword. Both women are veryRead MoreWomens Role in Shakespearean Tragedy1742 Words   |  7 Pagesinfluence with other characters and their purpose or role, often underestimated like women themselves, will be this essays main subject. Women in Shakespearean plays have always had important roles, sometimes even the leading role. Whether they create the main conflicts and base of the plays, or bring up interesting moral and cultural questions, they have always been put in challenging situations. Some women are stronger than others, and their effect on the play is different for each one. TheyRead More T.S Eliot’s Preludes and The Love Song of J.Alfred. Prufrock, are examples1059 Words   |  5 Pagespoetry which illustrate the concerns of modernist poets. The modern era, which lasted between 1885 to 1940 was concerned with challenging the traditional views of life. In terms of literature, Eliot was a leading figure in challenging the style and verse of traditional romantic poetry. Preludes portrays the hopeless and monotonous life of the working class in an urbanised, dirty, industrialised city. The Love Song of J. Alfred Prufrock primarily represents Eliot’s view on relationships, societyRead MoreThe Portrayal Of Women During The Most Famous Works, Hamlet, By William Shakespeare1885 Words   |  8 PagesWilliam Shakespeare has written many major tragedies, most of which highlight negative stereotypes of women. In one of his most famous works, Hamlet, Shakespeare portrays the women in the play as being weak, dependent and subordinate to men. Throughout the play, it seems as though these women have no actual standing in society. They are shamed for embracing their sexuality and their opinions are not respected or even taken into consideration. Gertrude’s character is limited by guilt and sheRead More Revenge and Vengeance in Shakespeares Hamlet - Beyond Vengeance1547 Words   |  7 PagesRevenge in Hamlet      Ã‚  Ã‚  Ã‚   There is an old saying, The sins of the fathers are visited upon the sons. When the sons in question are Hamlet, Laertes, and Fortinbras - pivotal characters in Shakespeares Hamlet - one might wonder how each mans father affects their particular natures - their particular sins. While Hamlet could be considered a story in the vein of Cain and Abel; a jealous man who slays his brother, an allusion which Claudius himself makes during his prayer at the climax of theRead MoreLiterary Scholarship And Criticism Of Shakespeare s The Invention Of The Human 1309 Words   |  6 Pagesasserts that Shakespeare is the metaphorical â€Å"inventor of man.† Bloom writes: The plays remain the outward limit of human achievement: aesthetically, cognitively, in certain ways morally, even spiritually. They abide beyond the end of the mind’s reach, we cannot catch up to them. Shakespeare will go on explaining us, in part because, he invented us† (pp. 19-20). Bloom’s audacious evaluation of Shakespeare has been echoed throughout the canon of literary scholarship and criticism. In fact, Bloom’s â€Å"invention†

A Black Womens Struggle with Racism free essay sample

An analysis of Alice Walkers novel `The Color Purple`. An analysis of Alice Walkers The Color Purple. The author describes the themes of the book and provides a critical analysis of the novel. Includes critical reviews of the novel by various writers. Alice Walker is a black American novelist, a short story writer, a poet, a critic and author of childrens books. She won the Pulitzer Prize and the American Book Award for her controversial novel The Color Purple in 1982. Her concerns and descriptions of the black womens struggle for racial, sexual and political equality are prevalent themes in her works. Many of her novels focus on the effects of poverty and racism. In her characters she supports the bond between women. Some critics criticize her for the unfavorable portrait of black men because in many of her themes, black women are ruled and controlled by black men. We will write a custom essay sample on A Black Womens Struggle with Racism or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most of her novels are set in the deep south and contain its actual use of black dialect.

INTRODUCTION Essays (2421 words) - Financial Accounting

INTRODUCTION : In this essay, I would like to start with a brief explanation about the accounting regulation and standards set for various treatments consists of gaps where the rules are vague or even incomplete. Then, I would like to give a brief introduction about the development of standards set for capital instrument, such as TR677 (ICAEW), FRED 3 and FRS 4. Next, I will go into details examining the problems found in these proposals and standard, especially FRS 4. Coming to this stage, I will divide the problems into two parts. Firstly, I will point out the inconsistency found in FRS 4 in relation to FRS 5. Secondly, I will try to deal with the practical point of view, pointing out that the FRS 4 consist of practical problems in accounting treatments for shares and debt. Finally, I will conclude that the current standard for complex capital instruments is not sufficient to solve the problems found in its accounting treatments. Hence, a more effective standard must be put forward to regulate the accounting treatment for capital instruments as it is becoming increasingly more complex. ESSAY: In many countries, accounting regulation is based on a system of detailed rules prescribed in standards and the law. However, rule-based systems can rarely be water-tight. There may be gaps in the rules, and places where the rules are vague or even incomplete. Of equal, if not greater significance is the fact that regulatees may develop schemes which fulfil the letter of the rules, but undermine their spirit. Regulators may find themselves constantly lagging behind the avoidance activities of the regulatees (McBarnet, 1988). In such circumstances, effective regulation breaks down. For the past ten years, the financial instruments issued by companies have become more and more complex. This has been particularly so since October 1987 which has been a period where equity issues have been difficult and companies have not wanted to increase their capital gearing. Finance has still been required for acquisitions which have continued apace and, as the doors to off balance sheet finance seem to be slowly closing, there has been a need for something more sophisticated. This has help to promote the development of a number of instruments that can be described as hybrids, i.e. partly equity and partly debt. This period has coincided with developments in accounting to reinforce the concepts of substance over form. The problem with complex instruments is that in a two-dimension balance sheet which includes only debt and equity, it is very difficult to see what the substance is. Apart from this, resort to sophisticated capital instruments as a way to present their overall financial position in a more favourable light; and designed the instruments in such a way to allow companies to secure access of funds which could be classified as equity rather than debt. At that time, authoritative pronouncements have been limited to a technical release by the ICAEW in 1987 (TR 677). That was effectively a consultative document which was a useful start to a debate, but like any such first short, was the subject of various responses, some supportive and some critical. Unfortunately, after the responses, the debate was not officially taken further, leaving the TR 677 as a relatively useless document. In December 1992, ASB published FRED 3 which was based on the main proposals set out in the earlier discussion paper. There was a subsequent consultation on one additional matter: the appropriate treatment when debt is renegotiated. Companies in financial difficulties sometimes reach an agreement with lenders which allows them to reduce or defer their future payments of principal or interest under the debt. In these circumstances, the ASB proposed that the renegotiated debt should be stated at its fair values with a corresponding gain being recognised in the profit and loss account. However, commentators criticised this proposal on the grounds, that it was imprudent; in particular they noted that the amount of the reported gain would be inflated because the discount rate used in valuing the debt would reflect the collapse of the company's own credit rating, which seemed preversed. As a result of these comments, the matter was not dealt with in the eventual standards, i.e. FRS 4, whic h was issued in December 1993. Apart from this, one