Lord of the Flies A Tale of a Fateful Trip Essay

Lord of the Flies: A Tale of a Fateful Trip Man has never quite found a truly perfect paragon in himself. Through some fault of his own he can never achieve the high ideal of perfection that he seeks to attain. The Divine Michelangelo, named so by his contemporary biographer Giorgio Vasari, never called his masterwork of the Sistine Chapel ceiling finished. When it was unveiled Pope Julius II fell to his knees in prayer at the sight of this divine work of perfection. Michelangelo, who never claimed himself to be a painter, never accepted his work as a masterpiece, claiming that it was full of flaws produced by his own imperfections and sins. William Golding attributes this universal flaw to the evil produced by man.†¦show more content†¦Ralph is physically strong: as far as width and heaviness of shoulders [go]...he might make a boxer (10). He is neither awkward nor clumsy, for he is at the age before puberty that, when presented in art and literature, hints of innocence and naivete. Ralphs luck manifests itself in his finding the conch. The one object that initiates his title as leader, Ralph wields the conch as a sign of power and authority, comparable to the status symbol of luxury cars owned by business executives. Were Ralph not to have found the conch he would have no reason for becoming leader. It is also due to fate that blowing the conch gathers the boys together. Ralph and Piggy were having fun with the conch which emitted a low, farting noise (17). By a stroke of luck Ralph learns to blow the conch and, in turn, starts his reign as leader. For the time that he is leader, Ralph is excellent. He uses his common sense to assess the situation of the boys realistically-quite mature for a twelve year old boy. He sees what must be done for their survival: he sets up parliamentary meetings, builds huts and constructs a signal fire. He appraises the advice of his right-hand-man, Piggy, according to its practicality-agreeing that, indeed, they need to survey the island, but that Piggy should not be a part of the surveying team. Ralph, however, is by no means a perfect character. He is often meaner to those weaker thanShow MoreRelatedThe Ballad of the Sad Cafe46714 Words   |  187 Pageshuman triangle in a primitive Southern town. . . A young boy learning the difficult lessons of manhood. . . A fateful encounter with his native land and former love. . . These are parts of the world of Carson McCullers -- a world of the lost, the injured, the eternal strangers at life s feast. Here are brilliant revelations of love and longing, bitter heartbreak and occasional happiness -- tales that probe the very heart of our lives. CARSON McCULLERS (1917-1967) When she was only twenty-threeRead MoreIgbo Dictionary129408 Words   |  518 Pages93-109. Isichei, Elizabeth 1976. A History of the Igbo People. London: Macmillan Press Ltd. Ladefoged, Peter, Kay Williamson, Ben Elugbe and Sister Ann Angela Uwalaka 1976. The stops of Owerri Igbo. Studies in African Linguistics, Supplement 6:147-163. Lord, Carol 1977. How Igbo got from SOV Serializing to SVO. Compounding. Studies in African Linguistics Supplement 7:145-155. Maduka, Omen Nnamdi 1983-1984. Igbo ideophones and the lexicon. Journal of the Linguistic Association of Nigeria, 2: 23-29. ManfrediRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesor transnational families provided the basic mechanisms that made global migration possible and reproducible. The kinship-based diffusion of information, behaviors, and habits that was carried through family letters and photographs, travel, local tales, and word of mouth had a multiplying effect. Links not only connected forward to younger relatives and new generations but also connected laterally, branching out to increasingly distant relatives, to â€Å"cousins of cousins of cousins,† who would in

Income and Population Age Structure Essay - 614 Words

Income and Population Age Structure A) Relationship between per capita GNP and population growth GNP is the value of all final goods and services produced in an economy over a period of one year. Thus per capita GNP is the division of value of goods and services available to each person in a country, i.e. it is the per head income in a country. And population growth is the rate, by which population grows in an economy. From the above drawn diagrams it can be said that the higher the population growth rate the lower the per capita GNP and vice versa. This is due to the fact that if the population increases at a faster rate the GNP will spread over a large number of people thus reducing the value of the Gross National†¦show more content†¦But after the point reaches the growth rate of 5 the frequency of countries having a population greater than 5 significantly declines. B) The relationship between per capita GNP and the age structure of population. C) Trends in population growth and population levels. Trenn population growth rate and the Population can be illustrated with the help of the above drawn diagram. Looking at the Line graph it can be easily it can be known that even though the population growth rate of the world over the years from 1950’s has been declining the population still seems to be increasing. As in the 1950’s where the growth rate is just around 1.7 the population 2555million and in 2000 when growth rate was just around 1.0 the population relatively high, i.e. around the 6000million mark. This is due to various contributing factors, firstly being the improvement in medical facilities in recent times, as due to which people receive better improved medical facilities as compared to earlier enabling their speedy recovery from illness, As compared to the olden times when people used to die easily due to illness. Another factor to be kept in mind is the war which killed thousands and millions of people, due to which the overall population remained low, even though theShow MoreRelatedUs Population Essay example1104 Words   |  5 PagesCharacteristics of the U.S. population in 2025 The United States is the third most populated country in the world. This country holds about 4.5% of the world’s population. The U.S. population is currently estimated to have 308.7 million persons. This number is more than double of the population from 1950. Besides the fact of the population has doubled its size, the population has also become qualitatively different from the one from 1950. As noted by the Population Reference BureauRead More Indonesian Demographic Transition Essay1563 Words   |  7 PagesIntroduction The effects of population control programs on demographic change were not instant, and it takes long serious effort to encourage the improvement of economic development in a country. According to Paul J. Gertler (1994, p. 33), â€Å"Population control is a key element in a country’s ability to maintain and improve its economic and social welfare†. Furthermore, this paper intends to explain why the change of population structure has an effect on the society’s economic condition in IndonesiaRead MorePopulation Aging Of The United States933 Words   |  4 PagesPopulation Aging This demographic trend deflects on the stabilization; decline and fall in the United Sates rates in fertility since the generation of the baby boom are given birth. More importantly this demographic trend speculates on the secular increase in the life expectancy and entry of the large baby boom cohort joining in to the normal projected age of retirement that is between 2010 and 2030. The census bureau expects arise of the share population over 65 after the 21st decade short pauseRead MoreA Report : The Chanhassen Senior Center Essay751 Words   |  4 Pagescommunity. Positive Attribute Not only does Chanhassen provide essential resources for the young generations to strive, but it also adapts its structures and services to meet the needs of the ageing residents. One of the resources available for the elderly living in Chanhassen is the Chanhassen Senior Center. The Chanhassen Senior Center is a place where older adults age 55 and older gather together and enjoy an array of activities and programs. Some of the favorite activities and programs are recreationalRead MoreChild Labour Is A Social Evil1692 Words   |  7 Pagesconditions. They have to do repetitive, monotonous, unpromising boring and hazarders jobs which are harmful to their physical, mental and moral development. This survey research explores the demographic characteristics, occupational mobility and households income of the child labourers in the trades and occupations such as hotels/restaurants/dhabas/tea stalls; cycle/bike and motor repairing shops; shoe, carpet, petha and marble industries of Agra District of U.P. State of India. 500 working children and theirRead MoreThe World s Total Fertility Rate1505 Words   |  7 PagesWhat to Expect When No One is Expecting Reflective Analysis As our global population count continues to exponentially climb, many people are under the impression the world is overpopulated. A lot of society wonders how we will be able to sustain such a large population. An overpopulated planet could cause or enhance problems such as natural resource depletion, global climate change, and starvation. The majority of people believe overpopulation is our world’s most crucial problem, including me.Read MoreDemand Side Factors For The House Prices1493 Words   |  6 Pagesaffect demand and supply. Below you can see a table, which shows the different factors that have been selected and will be discussed in this essay: Factors Summary Demographics Population growth, age structure, aging, household formation, international immigration (legal) and internal migration Economic growth Income, Unemployment Interest Rates, Incentives and Policies Demand: Mortgages (interest rates), Supply: Building costs Incentives from government (laws, interest rates†¦) to demand or toRead MoreEssay On Urban Social Landscape Transition998 Words   |  4 Pages3.5 Urban social landscape transition 3.5.1 Factor-loading based analysis (1) Non-agricultural population The ‘proportion of non-agricultural population to total population’ represents the level of urbanization, and the correlation coefficient between the index and the principal component reflects its importance and contribution. In 1990, the proportion of non-agricultural population was closely related to the first principal factor, with a correlation coefficient of 0.954. The degree of correlationRead MoreFor Any Inner City and Rural Area Summarise the Contrasts Between Them and Explain the Implications of These Contrasts on Social Welfare (15 Marks)1079 Words   |  5 PagesThere are key differences in the characteristics of the Isle of Purbeck in South East Dorset and Byker Ward in Newcastle upon Tyne; such as the housing type, ethnicity, age structure, wealth, employment and services – unsurprisingly many are interlinked. These also have had key effects on social welfare; which lead to further contrasts between the two areas. Social welfare measures the well-bei ng of communities – shown through jobs, housing, health care and education. The most significant contrastRead MoreOrange County, California Demographic Report1604 Words   |  7 PagesOrange County, California Demographic Report Demographics is the study of human population based on statistical facts of the social and economic characteristics of a locality. This report describes the demographic outline of Orange County, California, which is located east of the Pacific Ocean and south of Los Angeles County. As of 2014, the population was 3,086,331 making it the third most populated county in Southern California (U.S. Census Bureau, 2014). Primarily known as â€Å"The OC,† Orange County

Market Competition HRM and Firm Performance †MyAssignmenthelp.com

Question: Discuss about the Market Competition HRM and Firm Performance. Answer: Introduction The modern day organizations need to have a comprehensive Human Resources Management strategy because it will help these organizations in surviving in the competitive world. It will help the organizations in working in an organized manner so that the resources that are available to them can be used up in a planned manner. This will help in ensuring that the organizations can earn better profits, as they can utilize the available resources in a better manner. The use of the strategies in HR will help in enhancing the level of productivity of the employees and build a better work force so that they can deliver the best products to the customers, which will help in better revenues for the company (Armstrong and Taylor 2014). The strategies that are present in human resources, which helps the organizations in working in an efficient manner are as follows:- Compensation- This helps the companies in focusing more on providing the employees with a realistic structure of compensation so that they can be retained within the organization. this will help the organization in appreciating the efforts of the human capital in a better manner so that they can be satisfied and can be engaged in a better manner within the organization as well. The surveys with respect to the better structure of the wages are done by the Human Resources manager so that the assessment of the staffs can help the organization in projecting the work force for the future, which will help in meeting the demands of the organization (Kaufman 2015). Benefits- The strategies can help the organizations in decreasing its costs, which are associated with the rate of turnover between the level of attritions and the hiring of replacement employees. The organizations can develop better skills in negotiating with the right employees about the packages that they will be allowed within the organization for their service, which will be aligned with the budget and the conditions of the economy within the organizations. The benefits that will be provided to the employees will help the organization in retaining the old employees and attracting the new ones. This will help the company in reducing its costs significantly with respect to the hiring of replacement employees and the level of attrition (Landy and Conte 2016). Safety- The strategies that will be adopted by the new organizations in the modern day will make sure that the working conditions for the employees are safe enough, as the managers and especially the HRs will be compliant with the rules and regulations of the occupational safety and hazards with the concerned administration. This will prevent the chance of any injuries within the workplace by developing proper programs that will help in reducing the fatalities. The safety specialists will provide better insights to the employees regarding the handling of the equipments that are dangerous in a safe manner so that it can help in spreading awareness among the employees (Brewster, Brookes and Gollan 2015). Liability- The relation with the employees by the HR helps the minimization of the exposure of the liability that is related to the unfair means of employment practices within the organization. The HR makes it a point to identify, investigate and resolve the issues that are present within the workplace so that it can be handled on a priority basis. This will help the organization in solving the legal issues in a better manner, which is related to the federal laws along with the harassment and anti-discrimination laws (Wilton 2016). Training and Development- The HR of the organization will be responsible in providing better training facilities to the employees so that the skills of the people can be developed in a better manner. This will help the company in strengthening its relationship with the employees, as the training that will be provided to them will help in increasing the level of productivity within the organization by the employees. The managers will also be responsible in training the employees aligning it with the employment practices that are followed within the organization so that the employees can take up the different roles within the organization (Brewster and Hegewisch 2017). Employee satisfaction The relation of the employees with that of the organization has to be taken in to the list on a priority basis so that it can help the organizations so that it can prosper in its endeavors. This helps the organization in achieving better rate of performance and boosting up the level of satisfaction for the employees in the work place. This is one of the ways through which the relation between the employers and the employees can strengthen within the organization, which will help the organization to be successful. The conduction of surveys and feedbacks taken from the employees will help the organization in getting a better insight about the conditions of the employees so that they can be assured in a better way within the organization (Purce 2014). Recruitment- The HRs are responsible for recruiting the right people in to the organization according to their talents so that it can help the organization in increasing the level of productivity. The assessment of the new employees is done through different rounds of interviews and careful selection methods so that the right candidate can be selected for the right job (Cohen 2015). Selection- The selection of effective employees within the work place is done by the Human Resources manager so that the requirements of the organization can be met in an adequate manner. The hiring of the employees according to their set of skills are done so that the need within the organization at the present moment can be fulfilled efficiently (Wilton 2016). Compliance- The manager has to be compliant with the laws that are present within the state so that the documentation of the employees can be done in a better manner. This will help the organization in avoiding the legal bindings that may hamper the reputation of the organization within the local community (Kaufman 2015). Reference List Armstrong, M. and Taylor, S., 2014.Armstrong's handbook of human resource management practice. Kogan Page Publishers. Brewster, C. and Hegewisch, A. eds., 2017.Policy and Practice in European Human Resource Management: The Price Waterhouse Cranfield Survey. Taylor Francis. Brewster, C., Brookes, M. and Gollan, P.J., 2015. The institutional antecedents of the assignment of HRM responsibilities to line managers.Human Resource Management,54(4), pp.577-597. Cohen, D.J., 2015. HR past, present and future: A call for consistent practices and a focus on competencies.Human Resource Management Review,25(2), pp.205-215. Kaufman, B.E., 2015. Market competition, HRM, and firm performance: The conventional paradigm critiqued and reformulated.Human Resource Management Review,25(1), pp.107-125. Landy, F.J. and Conte, J.M., 2016.Work in the 21st Century, Binder Ready Version: An Introduction to Industrial and Organizational Psychology. John Wiley Sons. Purce, J., 2014. The impact of corporate strategy on human resource management.New Perspectives on Human Resource Management (Routledge Revivals),67. Wilton, N., 2016.An introduction to human resource management. Sage.

Minstrel Shows and Hip-Hop the Degradation free essay sample

Minstrel Shows and Hip-Hop the Degradation of the African American Culture For the y2k generation, Hip-Hop Music has been the center of popularity and interest. In the late 1800’s Minstrel shows served the same purpose. Throughout the various generations music and theatre have had a large impact throughout the community. However this impact is not always positive. What was originated as positive became negative very quickly. The minstrel show, which was originally intended to be harmless entertainment for the masses, came to be viewed as a form of propaganda that degraded and dehumanized African Americans; similarly, today’s hip-hop serves the same purpose by glorifying bigotry and degradation. Webster’s Dictionary defines a Minstrel as â€Å"any of a troupe of performers typically giving a program of black American melodies, jokes, and impersonations and usually wearing blackface,†[i] Thomas D. Rice is believed to be the first Minstrelsy in blackface.Rice modeled his minstrel after an older disfigured black man entertaining himself with song and dance wearing unkempt clothing. We will write a custom essay sample on Minstrel Shows and Hip-Hop the Degradation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page His most popular minstrel was â€Å"Jump Jim Crow. † Jump Jim Crow became the first popular minstrel song, but in reality it was a mockery of African Americans and an exploitation of their culture. Unlike Rice’s sole contribution to the origins of the minstrel show, Hip Hop has had many contributors: DJ Kool Herc, Keith †Cowboy† Wiggins, Grandmaster Flash and the Fabulous Five, Chuck D and Public Enemy, and Run DMC are some of the most remarkable contributors. These men are most remarkable because at the rise of the Hip Hop movement, Hip Hop was not centered around violence, drugs, weapons, and sex as people like to think. It was just mere entertainment or a political message with songs like â€Å"Rappers Delight† (see Figure 1) and â€Å"Fight the Power. † (see Figure 2) Davy D of Davyd. com tells us that: â€Å"Hip Hop is an art form that includes deejaying [cuttin ; scartchin] emceeing/rappin. breakdancing and grafitti art. These art forms as we know them today originated in the South Bronx section of New York City around the mid 1970s.Hip Hop has thrived within the subculture of Black and Puerto Rican communities in New York and is now just recently beginning to enjoy widespread exposure. From a sociological perspective, Hip Hop has been one of the main contributing factors that helped curtail gang violence due to the fact that many adults found it preferable to channel their anger and aggressions into these art forms which eventually became the ultimate expression of ones self. †[ii] Hip Hop is not only a type of music, but it is a cultural movement that was developed in the early 70’s. Beginning in the Bronx, Hip Hop culture has been contagious throughout the world.

Frank Lloyd Wright Essays (3051 words) - Modernist Architects

Frank Lloyd Wright Essays (3051 words) - Modernist Architects Frank Lloyd Wright NOTE: Received an A with some corrections. If your professor is one who checks bibliography's be careful with mine. Art History 5 December 2000 Frank Lloyd Wright American architect, Frank Lloyd Wright is considered the pioneer in modern style and one of the greatest figures in twentieth-century architecture (Twombly, 16). According to Frank Lloyd Wright: having a good start, not only do I fully intend to be the greatest architect who has yet lived, but fully intend to be the greatest architect who will ever live. Yes, I intend to be the greatest architect of all time. It appears that from the beginning, Frank Lloyd Wright was destined by fate, or determination, or by his mothers support, to be one of the most innovative and celebrated architects of the twentieth century. Throughout his life, he designed nearly 900 structures, some 400 of which were actually built. He was principally known for his highly original methods of uniting buildings with their surroundings (Hirsh, 189). Wright was also renowned for initiating new architectural and engineering techniques but was often criticized by the more conventional architects who opposed his new methods (Twombly, 17 - 18). Frank Lincoln Wright (he would later change his middle name to Lloyd) was born on June 8 1867 in Richland Center, Wisconsin, to Anna Lloyd-Jones Wright and William Russell Cary Wright. Anna Lloyd-Jones was a teacher from a large close-knit Welsh family of farmers and ministers. His mother and her family would have a tremendous influence on Frank throughout his life. Franks father, William, was a devout Unitarian preacher and musician. The Wright family spent many evenings listening to William read such works as Emerson, Thoreau, and Blake . In 1869 through 1878, the Wright family traveled the country, relocating to Iowa, Rhode Island, and Massachusetts, where William held pastorate positions (Taliesin Preservation). His father moved from job to job dragging the family along which often resulted in financial difficulties. In 1878, the Wrights eventually returned to the hills of Wisconsin, close to the strong support of Annas family. Finally, settling back in Wisconsin, William Wright became secretary of the Wisconsin Conference of Unitarians and Independent Societies (Gill, 57). Anna relied heavily upon her family to help rear her children. Frank spent numerous hours helping his uncles in the fields, who taught him the importance of hard work. His aunts and his mother intellectually guided him in education, religion, and nature, which played an important part in forming Franks architectural philosophy. Using Froebels geometric blocks to entertain and educate her son, Anna seems to have struck on the genius and imagination her son possessed. Anna consistently encouraged Frank to achieve great things in the field of Architecture (Gill, 58). In 1885, Frank quit high school and entered the University of Wisconsin at Madison (as a special student). He studied civil engineering because the school did not offer any courses in architecture. No longer working in the fields, Frank worked for the dean of engineering in order to supplement the family income but he was not enthused with his situation and dreamed of going to Chicago (Gill, 74). After two years at the University, Frank left and moved to Chicago. In Chicago, Frank found a job as a draftsman with the major firm headed by Louis Sullivan (Art Through the Ages, 1058 - 1060). Sullivan had a profound influence on Frank and became his mentor in architecture (Twombly, 153). With the industrial age, came a growing suburban population. The firm of Alder and Sullivan concentrated on downtown commercial buildings, whereas Frank accomplished residential contracts. His work soon expanded and he accepted contracts outside the firm. When Sullivan discovered this in 1893, he felt betrayed, accused Frank of a breach of contract, and demanded that Frank discontinue working outside the firm. Rather than drop his night job, Frank walked out on the firm (Gill, 87-88). Frank Lloyd Wright quickly built up a practice in residential design that eventually expanded to include commercial architecture. Through designing a prairie-style home and implementing new techniques and materials, business thrived. He created the philosophy of organic architecture, the central principle of which maintains that the building should develop out of its natural surroundings so that the indoors and

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

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).