Saturday, February 29, 2020

Catch-22 and Dr. Strangelove Essay Example for Free (#22)

Catch-22 and Dr. Strangelove Essay Bureaucracy (53) , Joseph Heller (9) , Yossarian (8) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints \In Joseph Heller’s novel, Catch-22, and Stanley Kubrick’s film, Dr. Strangelove, the bureaucrats are illustrated as illogical and untrustworthy. Heller’s attention to administrations such as the hospital and the military-establishment are recognized for their unreliable rationality and logic. Similarly, in Dr. Strangelove, Kubrick mocks the absurdities of the nuclear arms race and of the officials of the United States and The Soviet Union as he conveys the malfunction of highly placed government bureaucrats. Catch-22 and Dr. Strangelove, are two satirical and somewhat historical works that effectively comment on the corrupt and perhaps insane bureaucrats. The lives of Yossarian and the men in his squadron in Catch-22 are not determined by their own decisions but instead, by the decisions of the impersonal bureaucracy. The bureaucrats are absolutely oblivious to any attempt the men make to reason with them logically. Major Major, for example, will only see people in his office if he is not there and sends them away when he returns. Doc Daneeka refuses to ground Yossarian for his â€Å"insanity† because Yossarian’s desire to be grounded reveals that he is sane. Doc Daneeka elaborates in his discussion of Orr, Yossarian’s tent-mate. â€Å"Orr was crazy and could be grounded. All he had to do was ask; and as soon as he did, he would no longer be crazy and would have to fly more missions. Orr would be crazy to fly more missions and sane if he didn’t, but if he was sane he had to fly them. If he flew them he was crazy and didn’t have to; but if he didn’t want to he was sane and had to.† (46) Yossarian and the others in his squadron find that what they say and do has little effect on their fate when the bureaucracy controls them. Their only option is to follow the illogical rules and use what is expected of them to their own advantage. Yossarian’s superiors are more concerned with getting a promotion than they are about winning the war. Colonel Cathcart, the colonel in command of Yossarian’s squadron, tries to impress his superiors by â€Å"bravely† volunteering his men for dangerous combat. Cathcart’s only concern is being promoted to general. Cathcart continually raises the number of combat missions required of the men before they can be sent home. Yossarian argues with Doc Daneeka who explains, â€Å"†¦regulations do say you have to obey every order. That’s the catch. Even if the colonel were disobeying a Twenty-seventh Air Force order by making you fly more missions, you’d still have to fly them, or you’d be guilt y of disobeying an order of his.† (58) Similarly, Dr. Strangelove also criticizes the malfunctions of bureaucracy and the inadequacy of officials. General Jack Ripper gives the command to attack the Soviet Union without permission from his superiors or the president. Instead of discussing the idea of an attack with is supervisors, Ripper orders the attack because, according to him; Clemenceau†¦ said war was too important to be left to the generals. When he said that, 50 years ago, he might have been right. But today, war is too important to be left to politicians. They have neither the time, the training, nor the inclination for strategic thought. I can no longer sit back and allow Communist infiltration, Communist indoctrination, Communist subversion and the international Communist conspiracy to sap and impurify all of our precious bodily fluids. -Criticizes the malfunction of bureaucracy. (Dr. Strangelove) Mr. President’s embarrassment about the issue demonstrates bureaucracy does not function appropriately because those lower in command should not determine the launch of nuclear powers. Further exemplifying the inadequacy of the bureaucrats, the Joint Chiefs in the war room show their unprofessional and blatant prejudice, especially toward the Russians. General Buck Turgidson clearly states, â€Å"I’m beginning to smell a big fat Commie rat,† and later refers to them as â€Å"a bunch of ignorant peons.† The Germans are also referred to when Turgidson, upon learning Dr. Strangelove’s original German name, passes it off as â€Å"†¦a Kraut by any other name.† Dr. Strangelove, the character, also calls into question the reliability of people in power. Strangelove is clearly the Presidents scientific adviser in the war room whose appearance copies the mad scientist stereotype with his wild hair, black gloved hand, and his clearly brilliant yet insane mind. Through their presentation of bureaucracy, Heller and Kubrick display why officials and politicians are unfit to make important decisions concerning the safety of the country. Catch-22 conveys this notion through the bureaucracy’s enforcement of impractical rules and Catch-22’s on the eccentric men in Yossarian’s squadron. Kubrick suggests the same concept in Dr. Strangelove by frequently demonstrating the disorder, madness and prejudice of the officials. In either piece, the reader carries away the certainty of the instability of the men in control of important military and national decisions. Catch-22 and Dr. Strangelove. (2016, Nov 12). We have essays on the following topics that may be of interest to you

Thursday, February 13, 2020

Inherent Difference Between US GAAP and IFRS on Revenue Recognition Case Study

Inherent Difference Between US GAAP and IFRS on Revenue Recognition - Case Study Example In case either requirement fails, the seller must defer revenue recognition, and accounting guidance provides special procedures for single arrangements that contains multiple deliverables and for long-term contracts (Gill, 2007). US GAAP on Revenue Recognition A firm’s gross accounts receivable reflects the amounts customers have promised to pay, and balance sheet displays these receivables net of estimated uncollectible accounts (Gill, 2007). When the seller decides that receivables have become uncollectible, it writes off the receivable because of their significant for analyzing liquidity and profitability; thus, accounts receivable are an input to several ratios used by financial analysis. Therefore, revenue recognition under the GAAP state that the seller recognizes revenue only when the transaction meets the following conditions: Stickney, Weil and Schipper (2009) indicate that the seller is purposed to earn recognized revenue, meaning that the seller has substantially a ccomplished what he or she has promised the customer. In addition, the revenue is realized or realizable, meaning that the seller has received cash or same asset that she or he can convert into cash. Meanwhile, the Securities and Exchange Commission (SEC) of the United States has issued Staff Accounting Bulletin No. 104 (SAB) that summarizes the following four conditions for revenue recognition (Walton, 2009). 1. There exist influential proof of an arrangement exists. 2. Delivery of the service has been settled. 3. The seller’s maintain constant price of the price to the buyer. 4. It is certain that the seller can measure the amount of revenue and is reasonably certain to collect it. According to Stickney, Weil and Schipper (2009), Conditions 2, 3, 4 of SAB 104 are similar to the two conditions stated in the concepts statement 5 of SAB 104 that requires persuasive evidence that the seller has an arrangement with customer in the form of a contract, or prior business dealings p ractices. The arrangement states the responsibilities of the seller and its customers with respect to the nature and delivery of goods or services, the risks assumed by buyer and seller, the timing of cash payments, and similar factors. IFRS ON Revenue Recognition According to Tarantino and Cernauskas (2009), the IFRS distinguishes between revenue from sales of goods and revenue from sales of services with regard to sales of goods. The IFRS specifies five conditions for recognizing revenue: conditions 1 and 2 apply only to the sale of goods. 1. The seller has passed risk over to the buyer in order to evaluate the significant risks and rewards of ownerships of the goods. 2. The seller has not maintained either efficient control or the kind of involvement that is associated with ownership. 3. The total of income can be measured consistently. 4. It is probable that the seller will obtain the monetary remuneration related with the transaction. 5. The costs obtained from the sellers can be calculated reliably. With regard to services, IFRS specifies conditions 3, 4 and 5 plus one additional; that is, the stage of completion of the transaction at the end of the reporting period can be measured reliably (Gill, 2007).

Saturday, February 1, 2020

Helicopter paper Essay Example | Topics and Well Written Essays - 1000 words

Helicopter paper - Essay Example This involves studying the current parameters and the attributed measurements. In the case, the following table will be used in restructuring the measurements so that they can meet the expectations of the customers by improving the PHC helicopter construction in a bid to prolong the flight time. The table indicates the needed adjustment on the PHC helicopter to have met the customers’ desires of unlimited flight time. The current measurements as indicated in X offer the limited flight time which the customers are complaining about. In the case of Y, it represents the measurements which will offer the customers a prolonged flight time (PILGER, 2005). The results in the table attributed to the five factors which are the primary impediment are studied through a factorial experiment. From the table of results above, it can be deduced that when the new modifications have been implemented in the PHC helicopter the optimum flight time improves from the initial least optimum flight time. The following computations give the mean of the flight time before and after modifications. The results indicate that the five factors were the cause of the limited flight time. In the event that they are adjusted as indicated earlier, the new design of the helicopter will meet the customers’ needs of having a prolonged flight time. The new modifications of the wing length, body length, body width, paper clips and folded wings. This explains the reason why the modifications are necessary when certain efficiency is required. Based on the results, the relationship between the five factors and the flight time can be deduced. The magnitude of the curvature as evidenced in the results needs to be ascertained whether it is significant on the dependent variable, which is the flight time. In essence, the number of the paper clips has a fairly negative effect relative to the flight time. For instance, the more the number of the paper clips the faster the flight time. In