“Write About the Ways Auden Tells the Story in the Poetic Piece ‘Miss Gee’” Free Essays

â€Å"Write about the manners in which Auden recounts to the story in the beautiful piece ‘Miss Gee’? † Through the number of ‘Miss Gee’ Auden recounts to the account of the character Miss Edith Gee this is accomplished in an assortment of ways. The beautiful piece is an anthem planned to be perused to the tune of ‘St James’ Infirmary’. Auden has made a customary example of quatrains just as a normal musicality which advances the general progression of the sonnet and makes the environment of a story for the peruser. We will compose a custom article test on â€Å"Write About the Ways Auden Tells the Story in the Poetic Piece ‘Miss Gee’† or on the other hand any comparable subject just for you Request Now The underlying piece is amazingly thoughtful towards Miss Gee. â€Å"Now let me reveal to you a little tale about Miss Edith Gee† is a pitiless method to open the story as Auden immediately deprecates her character and causes her to appear to be irrelevant, while she is really the fundamental, if not just character we meet in detail. This method is effectives the peruser then feels that she is immaterial, and in spite of the fact that it is she who loans her name to the sonnet, is a pariah and a peaceful person. She is ceaselessly alluded to as little, further bringing down the impressions of the character to the peruser. Auden sets up the setting of the sonnet in the basic verse, as would be done in a story â€Å"She lived in Clevedon Terrace/At Number 83†. This is a standard location and spot for the sonnet to be set it, this thus sets up the typicality and normal characteristics of Miss Gee giving her character as one of no multifaceted nature. The further reiteration of ‘Clevedon Terrace’ in the sonnet is a steady update from Auden to the peruser to continually take them back to the way that the character Miss Gee is expected to be normal and common simply like some other person. Miss Gee’s appearance is made obvious by Auden in the third refrain â€Å"She’d a velvet cap with trimmings,/And a dim serge costume;† â€Å"purple†¦ green† this portrayal of Miss Gee’s apparel is exceptionally amusing as heaps of hues are available however on a dismal character. Auden may have proposed this symbolism to be viewed as imagery of Miss Gee’s persona how she attempts to veil her straightforwardness in hues yet is consistently unfit to cover her unfeminine character and the way that she is shaky in her own skin. The is no association among Auden and herself and the sonnet has a generic tone to it Auden is taunting of Miss Gee while portraying her apparel as a â€Å"costume† which makes the feeling that she practically attempting to take on the appearance of another person and is seen to some as to some degree a joke. Auden utilizes an ordinary example of rhyme all through the beautiful piece Step by step instructions to refer to â€Å"Write About the Ways Auden Tells the Story in the Poetic Piece ‘Miss Gee’†, Papers

Effects of Down Syndrome on Overall Well-being

Impacts of Down Syndrome on Overall Well-being Impact of Down Syndrome Specialist discovers the quality and shortcomings of youngsters with Down disorder and examination with typical kids. This investigation looked at Down condition kid and commonly creating kids on subjective capacity across five parts of kid improvement which are language, self improvement, net engine, socioemotional and fine engine. Scientist found that Down condition youngsters they perform essentially more terrible in the language whenever contrasted with normally creating kids. The essential finding in this investigation is language is the most challenges for kids with Down condition because of anomalous psychological advancement would contrarily influence language learning and securing (Haikal, S. 2012). The discoveries for the four improvement angles are self â€help, net engine, socioemotion and fine engine. The outcome shows that Down condition score lower than typical kids. It shows positive finding in this investigation may because of the youngsters with Down disorder they get early intercession in their youth. The discoveries were upheld by past inquires about, which noticed that youngsters with Down condition may get impressive advancement if under the effective and fitting mediation and preparing, even accomplish to the normally creating level, for example, engine expertise, socioemotional capacity (Haikal, S. 2012). In spite of the fact that kids with Down condition they formatively postponed in numerous perspectives, yet they will perform better on the off chance that they get early mediation program (EI). A longitude and graphic composed report, which contrasted kids and Down condition experienced with early mediation programs (EI) and without early intercession program affirmed the positive consequence of early mediation to youngsters with Down disorder (Haikal, S. 2012). The result demonstrated that kids with Down condition under the EI program have fundamentally higher scores on scholarly and versatile working than those without early intercession. Down disorder youngsters they get well record and great impression from the network. They likewise improved on socioemotional evaluation. Past research shows that Down condition youngsters for the most part experience pretty much challenges in self-care exercises, for example, preparing. There are some comparable outcomes found in this investigation that youngsters with Down condition performed very more terrible on self improvement errands, which may because of the more youthful age of this examination test. The exhibition of self-care exercises were demonstrated progressively identified with the fine engine abilities required. The self improvement ability at school-matured youngsters with Down condition found that over portion of them (59.7%) required no assistance with self-care errands, which mean the self â€care aptitude can improve with expanded age (Haikal, S. 2012). Then again, Down condition individuals show poor on social connections with others. Individuals who face social aptitude shortfalls can add to disconnection from companionships and friend associations and can restrain further chances to improve social abilities. Social ability shortage is risky in light of the fact that it will prompt negative encounters and evasion of social cooperations (Hajar, B. 2012). A portion of the examination show that improving youngsters with Down syndrome’ social abilities can balance the development of increasingly genuine maladjustment. During the time spent socialization, the child will get familiar with the correct mentalities, abilities, qualities, and conduct so they will ready to pretend in the general public. The appropriate responses showed that social skills’ preparing is viable in the socialization improvement in Down condition youngsters and this improvement was kept up over a 2-month follow-up period (Hajar, B. 2012). This investigation indicated social expertise preparing, expanding the capacity constructive social conduct with the individuals with Down disorder. The analyst additionally found that social aptitudes preparing powerful to better social conduct change in immature. In the intercession gathering, it seems a model of social abilities and suitable approaches to move toward different circumstances of youngsters with Down disorder. These models will encourage new practices to kids and it additionally will address a wrong conduct that the kids have. Understudies with handicap who gain great social aptitudes, and show progressively good regarding social conduct, have increasingly positive self-idea, and this prompts the comprehension of their impediments and abilities to better ways (Hajar, B. 2012) . In this way, it is important to consider social abilities preparing to all understudies, particularly understudies with mental impediment who experience difficulty in going alongside peers. Clearly, fitting social abilities preparing and giving chances and encounters will build their social connections, and makes the understudies apply techniques and social aptitudes in all conditions and genuine circumstances (Hajar, B. 2012). Formative incapacities likewise related to Down condition kid. They are qualified to get early intercession administration. The advantage of early mediation is understanding the qualities, capacities and uncommon needs of youth, knowing the rights and chat for the child’s benefit. It additionally can help the kid to create and get the hang of, having an emotionally supportive network and be engaged with the network (Aniza, I. 2013). Analysts likewise found that the mean of every area in youngsters who got early intercession is more prominent than the individuals who got late mediation. This demonstrates the family will have better family results because of early intercession in numerous viewpoints. Family results concentrate by NEILS found that guardians concurred their childrens cooperation in early mediation programs has empowered them to help their youngsters to develop and learn, offer them the chance to work with the expert and talk in the interest of their kids about their needs. As per an examination by the National Early Intervention longitude Longitudinal Study (NEILS), moms instruction level and family pay likewise have a significant connection to the family results. Guardians with advanced education levels have a progressively positive outcome in the family results. Ineffectively taught guardians are generally found to have less information contrasted with the individuals who are accomplished so they don't know about the focal points identified with introduction and the foundation of early intercession programs in their place (Aniza, I. 2013). Other than that, Cunningham discovered monetary weight will influence family ties and increment family stress since bringing up kids requires a ton of money related forfeits particularly for the groups of kids with uncommon necessities. In this manner, the administration has set up preparing and administration place for these families, in particular Kompleks KASIH Keluarga who sorted out projects and administrations intended to reinforce the nuclear family (Aniza, I. 2013). Through this, guardians who have kids with incapacities can acquire information about their unique youngsters and how to deal with their family through investment in projects and workshops. Down disorder (DS) youngster will encounter solid issue, and have less access to human services than everyone. There are some article show the advantages of physical movement for youngsters with down disorder and some intercession programs for this populace. Proof demonstrates the advantages of physical movement for the prosperity of body, cerebrum, and the reduction of danger of constant malady. Different investigations showed that physical movement improved mental prosperity. In layman word is the manner by which we bargain, with stress and mental working, for example, dynamic, arranging, and momentary memory, diminished uneasiness, and advanced more beneficial rest designs. Other than that, there are pretty much beneficial outcomes of customary physical movement are an improvement in cardiovascular and respiratory muscle work, a decrease in coronary vein sickness chance factors, for example, raised systolic, diastolic blood pressures and a reduced level of by and large mortality and dreariness. The advantages likewise may incorporate improved sentiments of prosperity, and upgraded execution at work environment, refreshment, and sports exercises (Lotan, M. 2007). Heller found that a gathering of grown-ups with DS, who took part in a wellness and wellbeing instruction program for 12 weeks, in that regard are a few changes of their mentalities towards training, demonstrated progressively positive expected results and improved life fulfillment (Lotan, M. 2007). Then again, specialists have played out a run/walk program for DS members. The specialist can reason that grown-ups with DS had the option to improve their high-impact limit when playing out a precise and very much planned oxygen consuming preparing program. This program exhibited noteworthy improvement in muscle quality and dynamic equalization, supporting a positive result. Carmeli executed an agony free treadmill strolling program for grown-ups with DS and blood vessel occlusive illness. A portion of the members demonstrated critical upgrades in strolling rate, separation, and span. Torment levels were gathered in individuals experiencing discontinuous claudication. Accordingly, it is prescribed to do such projects all through the lifetime range of people with DS (Lotan, M. 2007).

Morrison Marginalia TAR BABY

Morrison Marginalia TAR BABY The Riot Reading Day for Toni Morrison is less than two weeks away, and I have miles (and 5 books) to go before I sleep. When I first read Toni Morrison in a seminar in college, she had 8 novels out (Love had just been released), and my professor concluded that we only had time to read 7 of them in the 14-week semester. Two weeks per book is about right, and I wish I had remembered that when I set out to try to read all NINE of her now-extant novels in just 12 weeks. Insanity, I tell you. Tar Baby was the book that got the boot from that class, so I’ve only ever read it on my own, and only once before. While there were moments in which I wished for academic notes during my reading, I also found it deeply satisfying to discover that I could encounter Morrison completely on my own and come out relatively unscathed. My notes from this reading filled seven college-ruled notebook pages. Here’s the condensed version.* Read previous installments of Morrison Marginalia here. ____________________ The epigraph, from 1 Corinthians 1:11, is super-interesting. “For it hath been declared unto me of you, my brethren, by them which are of the house of Chloe, that there are contentions among you.” This book is definitely about a house filled with contentions, but what really fascinates me here is that Morrison’s real name is Chloe Wofford, and I know Morrison well enough to know that this is no coincidence. What is she telling us about herself here? The foreword is equally compelling. In the first paragraph, Morrison discusses storytelling and says, “All narrative begins for me as listening.” Later, she says that the novel “merged the primal and the contemporary, lore and reality.” Don’t worry, friends, I’ve already googled the original tar baby folk tale half a dozen times. We are ready to rock. 11: Valerian Street, what a name! And Margaret being known as The Principal Beauty of Maine? Fantastic. It is a truth universally acknowledged that odd names can distract readers and pull them out of the moment. Maybe I’m just attenuated to the fact that Morrison does this, but damn, she makes it work. 15: First mention of exile, a major theme of Tar Baby. 19: Valerian contemplates his reasons for retreating to L’Arbe de la Croix and notes that “everybody is conspiring to ruin it for me.” He says he wants peace and quiet, but his delight and amusement at discovering Son would indicate otherwise. 26: “It’s just that I’m undergoing this very big change in my life called dying” So melodramatic, Valerian, but so wonderful. 36: Ondine and Sydney talk about Michael and Margaret’s relationship, and Ondine tells Sydney, “He’s not the one who’s not natural. She is.” Hello, foreshadowing. 39: Reference to “one of them Marys” calls to mind the Deweys of Sula. Morrison presents othering and the notion that “they’re all the same” without putting too fine a point on it.yet. 48: ”Sometimes I want to get out of my skin and be only the person insidenot Americannot blackjust me.” Issues of color and racial identity loom large in this book, so it’s worth noting that Jadine is the first light-skinned black woman (Gideon calls her “yalla” later on) to have truly extended screentime in a Morrison novel, and Tar Baby is the only of her oeuvre to feature white main characters. 67: Regarding Valerian and Margaret’s “May and December marriage,” Jadine thinks, “He is waning, shutting up, closing in. She’s blazing with the fire of a soon to be setting sun.” Damn if I don’t want my middle age to blaze with the same fire. 94: “Things went back to their natural state so quickly in that place.” Morrison plays with the notion that black = wild here to explore the fear that Son’s presence will reintroduce Jade to her wildness. This recalls Sula and her funkiness (and Helene Wright’s fear that hanging out with Sula would turn Nel wild), and now I really want to read a paper that puts Tar Baby alongside Sula. 99: Sydney refers to Son as “that nigger.” It’s not the first time Morrison has shown us one black person calling another one “nigger,” and I know she does it to demonstrate intra-racial caste and class systems, but I am always caught a little off-guard by it. And honestly, I am deeply uncomfortable quoting it here. But the alternative, to reduce it to “n-word,” would be a crime against Morrison and her work. 119: The image of Son standing over Jadine’s bed and whispering dreams to her is creepy but also sort of enchanting. And my Cambridge Companion to Toni Morrison tells me it’s an allusion to Paradise Lost. Well played, ToMo. I expect nothing less than subtle references to difficult works of classic literature. 129: Now, in a conversation with Margaret, Jadine calls son a “nigger” but bristles when Margaret says he looked like a “gorilla” when she found him hiding in the closet. This gives me pause, and I think Morrison wants that. 134-137: I simply adore the story of how Son came to the island, and Morrison’s use of repetition to hammer home “He had not followed the women” is beautiful. 155: Gideon (Yardman) and Son discuss Jadine and her status as a “yalla.” Gideon says, “It’s hard for them not to be white peopleYallas don’t come to being black natural-like. They have to choose it and most don’t choose it.” I love that Morrison questions the notion that racial identity is immutable, and I want more of this conversation about what it means to embrace or reject blackness. 185: Jadine and Son return from the picnic during which Jadine gets stuck in the swamp, and Margaret looks at the muck on Jadine’s clothing, noting, “It looks like pitch” (emphasis mine). You know, just in case you weren’t sure that Jade is the tar baby in this scenario. 186: Reference to “Dorcus, the one black girl she ever looked in the fact.” There’s a Dorcas in Jazz. A minor change in spelling, but still. Is Morrison going to connect these characters, or is she just a fan of repeating character names? We’ve seen Suggs in multiple novels already, and Baby Suggs is HUGE in Beloved. 206: Valerian has come off as relatively friendly to the black characters in the book so far, but he fires Gideon and Thérèse for taking apples and responds to Syndney and Ondine’s protests with, “I am being questioned by these people, as if, as if I could be called into question!” White privilege and entitlement rear their ugly heads. 219: Son thinks of his and Jadine’s leave-taking as an “escape from the plantation.” There. It. Is. 222: In New York, Son and Jade would “drink margaritas at Suggs.” See what I mean about repetition of names? 230: Jadine and Son become so close that their “language diminished to code.” Ahhh, ain’t love grand? 236: The revelation that Margaret abused Michael is a big one, and I so appreciate that it’s not one-dimensional and that Margaret is straight-up vilified (right, as if Toni Morrison does anything one-dimensionally). She notes that Margaret was “outraged by that infant needfulness,” and that’s another call back to Sula and the burden of motherhood. 262: I’m just going to say it. I do not get the “coven” of women who appear to Jadine and bare their breasts. Please explain it to me. 265: Thérèse’s last name is Foucault. Don’t tell me that doesn’t mean something. 270: “People don’t mix races; they abandon them or pick them.” I’ve read a lot of studies about how people’s sexual identities evolves and changes over the course of a lifetime, and I would love to read something similar about racial identity. (If you know of a good resource, please leave a link in the comments.) 305: Thérèse tells Son that Jadine has “forgotten her ancient properties.” Is this an indictment of Jadine’s assimilation? Also, an essay in the Cambridge Companion quotes the line as “she has lost her true and ancient properties.” Is this a misquote, or did Morrison actually change the line at some point? [I asked Twitter, and a reader who owns the original said it was just ancient properties. So now Im really curious about where the true got added in along the way.] *page numbers refer to 2004 Vintage edition Sign up to Unusual Suspects to receive news and recommendations for mystery/thriller readers. Thank you for signing up! Keep an eye on your inbox.

Cultural And Racial Issues That We Deal With Almost On...

Cultural and racial issues that we deal with almost on daily basis. Nikolay Solovyev Keiser University Cultural and racial issue that we live in. I was originally born and raised in Leningrad, Russia. Russia was and still is one of the most racially divided countries I know of, mainly because there are not that many African American people that reside there. When I moved to United States, I had to make a tremendous adjustment of how I looked at the world and other people; primarily people of other races and cultures. I never considered myself racist nor the type of person who would protest against such event. I understand that there are right and freedom of speech, but there other ways you could express yourself. I like†¦show more content†¦I think all lives matter. I served in the military for over 12 years, which is the most diverse company you could think of. I worked with Asians, Hispanic people and African Americans and all of them at one point of another I either called them my brother, sister or even family. Not too long ago my brother in arms, who I served with for 4 years, recently was honorably disch arge from the military. He moved back home to Atlanta, GA; and with all this killings and murders of black people, he joined the Black Lives Matter protests. It is very disturbing and painful for me to see, that he has to go through such event just to defend his rights and race, and fight for his freedom. On daily basis innocent people die whether they are black, Hispanic or white, All Lives Matter, but I also understand the issue that African American people have to deal with every day. Burning of American Flag According to U.S. Code 700, â€Å"Whoever knowingly mutilates, defaces, physically defiles, burns, maintains on the floor or ground, or tramples upon any flag of the United States shall be fined under this title or imprisoned for not more than one year, or both† (18 U.S. Code). For person myself, who moved here from another country and who proudly served this country, it is very disturbing to me that there are some people who would protest and do such thing as stumpShow MoreRelatedRacism In America1187 Words   |  5 Pagesdisease of racism. There is no doubt that we should acknowledge how far we have come as a nation since the days of slavery, Jim Crow and legalized segregation, but at the same time we should not equally lie to ourselves and act as if racial oppression has completely disappeared from the American landscape. We cannot continue to deny or erase historic and present-day American racism, our racial past and future is something that we Americans must address. A post racial society is in essence an ultimate dreamRead MoreEssay about Racial Segregation in New York1859 Words   |  8 PagesRacial Segregation in New York Currently there are about 600,000 people who live in the South Bronx and about 434,000 who live in Washington Heights and Harlem. This area makes up one of the most racially segregated areas of poor people in the United States. In this book we focus on racially segregated areas of poor people in the United States. In this book we focus on Mott Haven, a place where 48,0000 of the poorest people in the South Bronx live. Two thirds of the people are Hispanic, one-thirdRead MoreRacial Profiling Is A Problem For A Long Time1866 Words   |  8 Pagesa lot of issues that we deal with on a daily basis. One issue that has been a problem for a long time in Canada is Racial Profiling. Racial Profiling is a form of discrimination by which law enforcement uses a person’s race or cultural background as the primary reason to suspect that the individual has broken the law. For this final paper assignment, we had to analyze one criminal justice system problem or issue in Canada, and I thou ght that since racial profiling has always been an issue in CanadaRead MoreViolence Tends To Threaten The Organization Of Society.1648 Words   |  7 PagesViolence tends to threaten the organization of society. In today’s society violence is permeated in almost every aspect of our daily lives. Violence in our society enters our homes, workplace, and schools and especially in the media. Violence is the intentional action or inaction causing physical, sexual and psychological injury, including battering, pornography, sexual assault, incest, child abuse and sexual harassment. Advertisers use sex to get our attention and they make claims about their product’sRead MoreRacial Discrimination Throughout The Civil Rights Act Of 19643731 Words   |  15 PagesI. BACKGROUND: 1. FACTUAL BACKGROUND: Racial discrimination continues to be a prominent problem in today’s society. It has been prohibited federally since the Civil Rights Act of 1964 (title VII). Despite being a law for over 50 years, major companies continue to have issues with racial discrimination. In fact, the most common type of discrimination employees report to the Equal Employment Opportunity Commission (EEOC) is racial discrimination. The U.S. EEOC enforces all of these laws. EEOC alsoRead MoreRace, ethnicity, prejudice: white Australia policy Essay2055 Words   |  9 Pagessuch a racist immigration history on contemporary Australia is also discussed in terms of attitudes and behaviours of the population. Following is a brief discussion on how successive government policies and non-government organisations have tried to deal with and eradicate racism and discrimination against minority groups in Australia since the ‘White Australia’ policy was abolished in the 1940’s. Lastly, the ten sions that remain today in multicultural Australia are explored. Part 1 What is raceRead MoreRacism And Its Effects On Young Black Males3146 Words   |  13 Pagesstereotypes and racial profiling that Americans hand down from generation to generation are damaging not only to the minorities but to those perpetuating them as well. The behaviors that are kept alive because of these negative stereotypes and the behaviors associated with them, create an emotional and social struggle as well as presenting obstacles when receiving an education and employment opportunities. Racism is the mishandling or understanding of a group of people on the basis of race, colorRead MoreRacial Profiling : Chicago 12 Essay3081 Words   |  13 PagesRACIAL PROFILING IN CHICAGO 12 Racial Profiling In Chicago Loyola University Chicago Introduction Racial profiling is a discriminatory act committed by law enforcement officials in which individuals are targeted and discriminated against based on race, religion, culture or any criteria which defines a person. Racial profiling is based around the suspicion of crime where officers turn to designated characteristics they believe to be associated with certain groups of peopleRead MoreThe Phenomenology Of Racism And Racism3579 Words   |  15 Pagesto escape white norms and values. Racial structure is the totality of the social relations, frameworks and practices that reinforce white privilege. When race emerged, it formed a racialized social system/structure, referred to as white privilege, that awarded systematic privileges to whites over non-whites. Since students of color are actual or potential deviants of the institutionalized white privilege system, the majority works hard to hide it (Lewis 88). Racial ideology consists of racially-basedRead More Effects of Television on Our Society Essays6952 Words   |  28 Pagesthe very core of this project. In philosophizing on the issue of entertainment and its various, sometimes questionable, sources he asked his fellow citizens to consider the following â€Å"Shall we just carelessly allow our children to hear casual tales which may be devised by casual persons, and to receive into their minds ideas for the most part the very opposite of those which we should wish them to have when they are grown up?† Shall we indeed? It is an ongoing debate. Plato obviously recognized

Persuasive Essay Of Mice And Men - 855 Words

Of Mice and Men Persuasive Essay Death, the one thing all of humanity will eventually face, could be seen as an end or an entrance. What is your extent of a friendship? How far are you willing to go to help the person you care for? For numerous reasons, a broad amount of people think murder is immoral—especially if it was your own best friend. But sometimes we may have to go to the extreme, as long as we know it was the right thing to do from the heart because that’s how much you know you care. In this story Of Mice and Men by John Steinbeck, I strongly believe that George was right to kill Lennie. We can all argue back and forth whether George killing Lennie was wrong or not. But the fact of the matter is—there was no escape, or time†¦show more content†¦George and Lennie were best friends for a long time—more like brothers. Lennie isn’t the brightest bulb in the box, so George couldn’t really get mad at him when he accidentally killed Curley’s wife, due to the soft feel of her hair—which he truly adored too much that he killed her by accident. â€Å"†¦Ã¢â‚¬â„¢I ain’t mad. I never been mad, an’ I ain’t now. That’s a thing I want ya to know’†(101). The two had planned a future together—a future in their own dream ranch. A ranch where no trouble they’d cross or cross them. Right before George put him out from the back of the head with the Luger, he made Lennie think of their future home—their ranch and the rabbits Lennie would tend. â€Å"’You†¦anâ €™ me. Ever’body gonna be nice to you. Ain’t gonna be no more trouble. Nobody gonna hurt nobody nor steal from ‘em’†(101). This shows you how much George cares for Lennie, no matter how big the crime is. He’d always be there to help Lennie get right back up to his feet, make him forget all his worries, and move on like nothing happened. I hereby state that I strongly believe George was the right person to kill Lennie, therefore made the right decision to, rather than to let him suffer in the hands of Curley. Alright, so maybe George and Lennie could’ve escaped. If they picked their route quickly and carefully, they could’ve gotten a tight chance of escaping. But if you think about it, CurleyShow MoreRelatedMice and Men Persuasive Essay799 Words   |  4 PagesOf Mice and Men persuasive essay Death, the one thing every person will eventually face, could be seen as an end or an entrance. What is your extent of a friendship? How far are you willing to go to help the person you care for? For many reasons, the majority of people think murder is immoral—especially if it was your own best friend. But sometimes we may have to go to the extreme, as long as we know it was the right thing to do from the heart because that’s how much you know you care. 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In middle school the writing tasks were easier and funner than high school. We read books like the Diary of Anne Frank, The Freedom Writers, and Romeo and Juliet, that IRead MoreQuaiyum:Explore how Steinbeck presents the theme of power and powerlessness in the relationships between characters in ‘Of Mice and Men’. Focus on the events in chapter 4.3049 Words   |  13 Pages2012 Quaiyum Miah Explore how Steinbeck presents the theme of power and powerlessness in the relationships between characters in ‘Of Mice and Men’. Focus on the events in chapter 4. The theme of power and powerlessness in chapter 4 of ‘Mice and Men’ is presented by Steinbeck in various ways. For example power is displayed though imagery, characterisation and dialogue. 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Practical men [sic],who believe themselves quite . 6 Chapter 1 Introducing organization theory: what is it, and why does it matter? exempt from any intellectual influences, are usually the slaves of some defunct economist. Madmen in authority, who hear

Kenya’s Vision 2030 Relevance to Rural Development Free Essays

Kenya vision 2030 is Kenya’s long-term national planning strategy stating the main goals of economic, social and political pillars that underpin the vision 2030. It also provides a rundown of flagship projects to be embarked upon in the medium term period of the vision (2008-2012). It is the country’s development foundation store that covers 2008-2030. We will write a custom essay sample on Kenya’s Vision 2030 Relevance to Rural Development or any similar topic only for you Order Now It aims at making Kenya a new industrial, middle income country providing high quality of life for all citizens. The vision is based on three pillars, namely;- the economic, social and political pillar. The economic pillar aims at providing prosperity to all Kenyans through an economic development program aimed at achieving an average of 10% annual GDP by 2030. The social pillar seeks to build a just and cohesive society with of social equity in a secure environment. The political pillar founded on issues based on politics that respects the rule of law and protects the interests of every individual in the Kenyan society. POLICY OBJECTIVES. 1. To unlock potential benefits of economic growth, employment and poverty reduction. 2. To increase the annual GDP growth rate to 10% per annum. 3. To reduce high energy costs. 4. To improve poor infrastructure. 5.To make Kenya a haul tourist destination in the world. 6. To raise incomes in agriculture, livestock, fisheries by processing and thereby adding value to the products before they reach the market. 7. To improve efficiency in the country. 8. To make Kenya the provider of choice for basic manufactured goods in Eastern and Central Africa. 9. To provide business services via internet to companies and organizations in developed countries e. g. Europe, Britain etc. 10. To have a vibrant/ globally competitive financial sector. 11.To promote globally competitive quality education/ research development. 12. To promote efficiency and quality health care system. 13. To achieve a nationally clean and secure environment. 14. To provide gender equity. RELEVANCE TO RURAL DEVELOPMENT IN KENYA. ECONOMIC VISION AND STRATEGY. TOURISM. Creation of more tourist attraction sites with the aim of raising the tourist population in Kenya from 1. 8m (2006)- 3m (2030). This will involve upgrading the standards of attractive but rarely visited sites like Ruma and Marsabit. INCREASING VALUE IN AGRICULTURE. This will be done by processing goods before they reach the market in order to give them more value. Also, it aims at introducing new land use policies that will maximize utilization of the high and medium potential lands for large-scale agriculture. A BETTER AND MORE INCLUSIVE WHOLESALE AND RETAIL TRADE SECTOR. It aims at lowering transaction costs through institutional reforms. It will involve strengthening informal trade through investment in infrastructure, training and linking it to wider local and global markets. MANUFACTURING FOR THE REGIONAL MARKET. Kenya aims to become the provider of choice for basic manufactured goods in Eastern and Central Africa before breaking into other markets targeting commonly used products. It will be done by improved efficiency and competitiveness at firm level, thus raising the market share in the regional market from 7%-15%. BUSINESS PROCESS OFFSHORING. It involves providing business services via the internet to companies and organizations in developed worlds e. g. USA. FINANCIAL SERVICES. Having a vibrant and globally competitive financial sector driving high levels of savings and financing Kenya investment needs. SOCIAL STRATEGY. EDUCATION AND TRAINING. It aims at Kenya providing a globally competitive quality, Itraining and research for development i. e. achieving 80% literacy rate, increasing school enrolment to 95% and increasing the transition rates to technical institutions and secondary schools to accommodate the ever increasing number of primary students who have qualified to join secondary institutions. HEALTH SECTOR. To improve the overall livelihood of Kenyans. The vision aims at providing efficient high quality health care systems with good standards. WATER AND SANITATION. Kenya being a water scarce nation, the vision aims at conserving water sources and find new ways of harvesting and using rain and underground water. It also aims at promoting agricultural activities through irrigation (140,000-300,000 ha), 54km canal from Tana river to Garissa (Rahole canal), Tana Delta project and rehabilitation of major irrigation schemes. ENVIRONMENT. The vision aims in achieving a clean/ secure and sustainable environment by 2030. It will do this by increasing forest cover from less than 3% to 4% in the future, to lessen environmental diseases. HOUSING/ URBANIZATION. To achieve decent and high quality urban livelihoods by 2030. GENDER, YOUTH AND VULNERABLE GROUPS. To promote gender equality, improve livelihoods amongst vulnerable groups and become a responsible society by empowering women, children and the youth. It also aims at doing away with child labor and FGM. SCIENCE TECHNOLOGY AND INNOVATION (STI). It is based on the creation of internet competitiveness in the corporate level and also for the citizens. POLITICAL STRATEGY. RULE OF LAW. Inculcating a culture of compliance with laws and decent human behavior. Increasing service availability and access by reducing barriers for justice and public education. PUBLIC SERVICE DELIVERY. Promoting open engagement between the government and civil society as well as free flow of information e. g. by use of the media. SECURITY, PEACE BUILDING AND CONFLICT MANAGEMENT. Promoting community policing, reducing the police to population ratio, adopting information and communication technology (ICT) in crime detection and prevention, enhancing police training, all with an aim of creating a society free from danger and fear. POLICY GAPS. 1.Lack of clearly defined legal frameworks to deal with corruption e. g land grabbing. 2. Lack of policies that seek to mechanize milk farming. 3. It lacks avenues for the rural produce so as to discourage monopolies/ exploitation from private investors. 4. Does not entail modern storage facilities for farmers during boom yields and harvests. 5. It lacks frameworks to advocate for creation of small airstrips in high production zones so as to tackle the transportation challenge. 6. Lack of introduction and inclusion of computer studies in the school curriculum at the elementary level. 7. Does not seek to upgrade local hospitals to the referral level and also make treatment affordable. 8. Lack of emergency and rescue services that are fully equipped. 9. Lack of rural electrification programs. 10. Lack of agencies at the rural level to regulate price exploitation on commodities. RECOMMENDATIONS. 1. Legal frameworks should be created to deal with cases of corruption. 2. The vision should include in it simple ways of mechanizing farming in the rural areas and at the same time create measures to ensure that human labor is not done away with completely. 3.Markets should be found or created by the government so that farmers have somewhere to sell their commodities at reasonable and fair prices. 4. The vision should include construction of modern storage facilities so that farmers can keep their excess produce safely and this will help reduce food insecurity in the country during scarcity. 5. Small airstrips should be constructed especially in areas that produce perishable goods so that they can be taken to major airports in good time. 6. ICT should be introduced and incorporated in the school curriculum at the elementary level. 7.The vision should advocate for affordable healthcare to all and also upgrade the local hospitals to referral statute. 8. Emergency and rescue services should be upgraded to international levels so that 95% of the emergencies can be tackled. 9. Rural areas should be electrified as this will attract industrialization in such areas. 10. Prices on basic commodities should be regulated so that they can become affordable to everyone. REFERENCES United Nations, (2005). Millennium Development Goals. New York Government of the Republic of Kenya,(2007). The Kenya Vision 2030,Government Printers ,Nairobi, Kenya How to cite Kenya’s Vision 2030 Relevance to Rural Development, Essay examples

History of the Roman Empire Essay Example For Students

History of the Roman Empire Essay Roman Empire, political system established by Rome that lasted for nearly five centuries. Historians usually date the beginning of the Roman Empire from 27 bc when the Roman Senate gave Gaius Octavius the name Augustus and he became the undisputed emperor after years of bitter civil war. At its peak the empire included lands throughout the Mediterranean world. Rome had first expanded into other parts of Italy and neighboring territories during the Roman Republic (509-27 bc), but made wider conquests and solidified political control of these lands during the empire. The empire lasted until Germanic invasions, economic decline, and internal unrest in the 4th and 5th centuries ad ended Romes ability to dominate such a huge territory. The Romans and their empire gave cultural and political shape to the subsequent history of Europe from the Middle Ages and the Renaissance to the present day. In 44 bc Gaius Julius Caesar, the Roman leader who ruled the Roman Republic as a dictator, was ass assinated . Rome descended into more than ten years of civil war and political upheaval. After Caesars heir Gaius Octavius (also known as Octavian) defeated his last rivals, the Senate in 27 bc proclaimed him Augustus, meaning the exalted or holy one. In this way Augustus established the monarchy that became known as the Roman Empire. The Roman Republic, which had lasted nearly 500 years, was dead, never to be revived. The empire would endure for another 500 years until ad 476 (See Ancient Rome). The emperor Augustus reigned from 27 bc to ad 14 and ruled with absolute power. He reestablished political and social stability and launched two centuries of prosperity called the Roman Peace (Pax Romana). Under his rule the Roman state began its transformation into the greatest and most influential political institution in European history. During the first two centuries ad the empire flourished and added new territories, notably ancient Britain, Arabia, and Dacia (present-day Romania). People from the Roman provinces streamed to Rome, where they became soldiers, bureaucrats, senators, and even emperors. Rome developed into the social, economic, and cultural capital of the Mediterranean world. Despite the attention given to tyrannical and often vicious leaders like the emperors Caligula and Nero, most emperors ruled sensibly and competently until military and economic disasters brought on the political instability of the 3rd century ad. The Roman Empire encompassed a huge amount of territory, but also allowed people of many different cultures to retain their heritage into modern times. The empire helped to perpetuate the art, literature, and philosophy of the Greeks, the religious and ethical system of the Jews, the new religion of the Christians, Babylonian astronomy and astrology, and cultural elements from Persia, Egypt, and other eastern civilizations. The Romans supplied their own peculiar talents for government, law, and architecture and also spread their Latin language. In this way they created the Greco-Roman synthesis, the rich combination of cultural elements that for two millennia has shaped what we call the Western tradition. The Romans formed that synthesis during the longest continuous period of peaceful prosperity that the Mediterranean world has ever known. Even after a German invader in ad 476 deposed Romulus Augustulus, the last emperor residing in Rome, emperors who called themselves Roman (althou gh they are known historically as Byzantine) continued to rule in Constantinople until ad 1453 (See Byzantine Empire). The impact of the Roman people endures until the present day. After the founding of Rome in 753 bc, powerful kings ruled until, according to patriotic legend, the Romans expelled the last foreign monarch in 509 bc and established a more representative form of government known as the Roman Republic. In the five centuries the republic existed, Rome expanded from a small community on the hills beside the Tiber River into the major power of the Mediterranean world. After centuries of warfare the Romans conquered other peoples who lived in the surrounding regions and by 266 bc controlled the entire Italian Peninsula. The Romans then embarked on their conquest of the rest of the Mediterranean basin. First they defeated their great rival, Carthage, whose possessions, including Sicily, Spain, and North Africa, became Roman provinces. During the 2nd and 1st centuries bc, Romes military forces, known as legions, fought against kings and city-states in the eastern Mediterranean to bring Greece, Asia Minor (roughly modern Turkey), Syria, Judea, and Egypt u nder Roman control. In the west, Julius Caesar conquered Gaul, which included all of modern France, so that the Roman frontiers extended from the Sahara to the North Sea and from Spain to the Near East. This remarkable military achievement transformed the Romans themselves. Roman imperialism introduced extremes of wealth and poverty that sharpened social and economic conflict within the Roman state. The flood of military plunder and captured slaves dramatically changed the countryside as small farms gave way to large plantations, and landless peasants migrated to Rome and other cities. Immense wealth inflamed the ambitions of Roman nobles who struggled for personal domination rather than collective rule. The historian Sallust expressed the view of later Romans who believed that the wealth of empire corrupted the once noble Roman people. Nearly a century of intermittent civil war, which extended from the rule of the Gracchi, beginning about 133 bc, to the death of Gaius Julius Caesar in 44 bc, threatened to destroy the unity and prosperity of Rome itself (See also Gracchus, Gaius Sempronius and Gracchus, Tiberius Sempronius). .u263a895565c55cf0eecc312426b535ba , .u263a895565c55cf0eecc312426b535ba .postImageUrl , .u263a895565c55cf0eecc312426b535ba .centered-text-area { min-height: 80px; position: relative; } .u263a895565c55cf0eecc312426b535ba , .u263a895565c55cf0eecc312426b535ba:hover , .u263a895565c55cf0eecc312426b535ba:visited , .u263a895565c55cf0eecc312426b535ba:active { border:0!important; } .u263a895565c55cf0eecc312426b535ba .clearfix:after { content: ""; display: table; clear: both; } .u263a895565c55cf0eecc312426b535ba { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u263a895565c55cf0eecc312426b535ba:active , .u263a895565c55cf0eecc312426b535ba:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u263a895565c55cf0eecc312426b535ba .centered-text-area { width: 100%; position: relative ; } .u263a895565c55cf0eecc312426b535ba .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u263a895565c55cf0eecc312426b535ba .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u263a895565c55cf0eecc312426b535ba .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u263a895565c55cf0eecc312426b535ba:hover .ctaButton { background-color: #34495E!important; } .u263a895565c55cf0eecc312426b535ba .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u263a895565c55cf0eecc312426b535ba .u263a895565c55cf0eecc312426b535ba-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u263a895565c55cf0eecc312426b535ba:after { content: ""; display: block; clear: both; } READ: Martin Luther King jr. EssayIn 49 bc Caesar, who had held many of the highest political offices in Rome, marched into Italy to challenge the leaders of the republic. My Dear Teacher, I am too lazy to study for your class and decided that I would download a paper off of the internet and turn it in. Please fail me miserably and then turn me into the office for punishment. After defeating his enemies, he ruled as dictator until his murder on the Ides of March (March 15 by the Roman calendar) in 44 bc. Caesars assassins, Marcus Junius Brutus and Gaius Cassius Longinus, hoped to restore the republic, but it was no longer possible. Neither the urban masses nor the military would allow the old aristocracy to regain control. Rome needed a strong hand to administer the state and control the army, since the old system of government was unsuitable to rule an empire of 50 million subjects. If Rome wanted to maintain its dominance, the government needed to create new administrative and military institutions. Caesar planned to transform the Roman state, but his few years in power were insufficient. His followers included his longtime military deputy, Mark Antony, and his great-nephew (and adopted son), Octavian. They first defeated Brutus and Cassius at Philippi, a city of ancient Macedonia, in 42 bc before turning on each other. By 30 bc Octavian was the unchallenged successor to Caesar and the master of Rome. Three years later the Senate proclaimed him Augustus, the supreme ruler.

I a legend Review Essay Example

I a legend Review Paper Essay on I a legend In P. Mathison turned out pretty deceptive, but certainly noteworthy novel. Why deceptive? It is written under the immediate impression of the movie about Dracula. And the description of the struggle of the protagonist vampire paid a lot of attention. But would I even write about it, if that was the goal and meaning of R. Matheson novel? No. If the whole point of I The Legend was limited only to the glorification of human heroism in the fight with the bloodthirsty monsters, the place he would have been anywhere, but not on my bookshelf. The novel is not about that. (Here we come to why it deserves attention) So what is it? R. Matheson debunks our commitment as a measure likely to take a favorite and considered the norm is the way of life and their views. And in the novel: in spite of his obviously abnormal way of life, the protagonist almost until the very end it continues to consider himself a representative of the norm, and vampires deviation. R. Matheson merit is that it forces the reader to go along with the hero this way awareness of their abnormality, and the view from the other side is a certain shock including for the reader. Matheson answer to the question: What is the norm? It is quite simple and straightforward. In itself assertion that the rule most belonging, does not deserve special praise. He deserves praise Matheson ability to feel the idea, present it in such a way that it loses its banality and become open to the hero, and (to some extent) to the reader. All these detailed descriptions of the confrontation of the hero with the vampires are called to immerse us in his life, in his truth, in his world. And the deeper we plunge into this world, the greater the effect it produces the collapse on us. In my opinion the strength and weakness of the novel lies in the fact that Matheson left alive a single person. On the one hand it adds tragedy and lets you focus on the inner world of the outcast. But on the other hand it removes us from reality, because the reality of rogue (whoever they were) also create their own community. Whether this story is told in the groups example it would be more valuable, but it is my personal opinion . We will write a custom essay sample on I a legend Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on I a legend Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on I a legend Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

A Quiz About Clarity

A Quiz About Clarity A Quiz About Clarity A Quiz About Clarity By Mark Nichol Writers usually don’t mean to be duplicitous when they write one thing when they mean another; it’s just that what they intended to communicate is not what they communicated. The following sentences demonstrate some of the types of misunderstandings that result from careless composition. Try your hand at repairing the damage, and then take a look at my solutions at the bottom of the page: 1. â€Å"The postwar suburban ideal was a Cadillac and a fur coat like a movie star.† 2. â€Å"His legacy was also one of social revolutionary, humanitarian, and artist.† 3. â€Å"A letter can be mailed via the Pony Express reenactors for the 1860 price of $5.† 4. â€Å"That established history is being challenged by a rare book collector and author, John Doe and Jane Smith.† 5. â€Å"Although DNA testing is highly effective, those involved in criminal investigations do not always use it because of its high cost.† Answers 1. The sentence implies that the ideal was ownership of two things: a Cadillac, and a fur coat that resembles a movie star. We know it means possessing a Cadillac and a fur coat, as movie stars were wont to do, but the sentence fails because it doesn’t explicitly state that. This revision does: â€Å"The postwar suburban ideal was driving a Cadillac and wearing a fur coat, like a movie star.† 2. The subject’s legacy cannot be that of someone with these identities, but it can be associated with that of such a person: â€Å"His legacy was that of a social revolutionary, humanitarian, and artist.† 3. The final phrase of this sentence lacks clarity. The point is that in 1860, sending a letter by Pony Express cost $5, and that today, for the same amount a more modest total than it was about 150 years ago one can send a letter on a commemorative ride carried out by reenactors. The sentence should be revised to make this relationship clearer: â€Å"A letter can be mailed via the Pony Express reenactors for the same fee it cost in 1860: $5.† 4. As written, this sentence suggests that the challenger is a book collector and author who is rare, and that the person’s name is John Doe and Jane Smith. Hyphenating rare and book to demonstrate that they team up to modify collector, and recasting the sentence to join each single epithet to the respective name, makes all clear: â€Å"That established history is being challenged by a rare-book collector, John Doe, and author Jane Smith.† 5. DNA testing is not always used of its high cost? Then why is it always used? Back up a little bit the sentence means that DNA testing’s high cost restricts the frequency of its use. This important distinction is conveyed with the simple reversal of two phrases and the insertion of a comma between them: â€Å"Although DNA testing is highly effective, because of its high cost, those involved in criminal investigations do not always use it.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:How Many Tenses in English?50 Idioms About Fruits and VegetablesI wish I were...

Phases of a trial Essay Example | Topics and Well Written Essays - 500 words

Phases of a trial - Essay Example Based on the potential jurors’ responses to questioning, the judge can excuse them at this stage. In addition, using challenges ‘for cause’ and ‘peremptory challenges,’ both the prosecution and the defense may leave out some jurors at this stage. A judge can use a peremptory challenge to leave out a juror for any non-discriminatory cause. On the other hand, the judge can use a challenge for cause to leave out a juror who has proved that he/she cannot be truthfully objective in the decision of a case (â€Å"Trial† 1). Menard explains that the questioning process goes on until all parties’ attorneys become satisfied with the jury’s composition or exhausts all challenges that law permits. To make sure that there are enough jurors for deliberation, alternate jurors are essential. The judge decides when to excuse alternate jurors (9). After jury selection, the first dialogue at trial is in the form of two opening statements, one from the defense and the other from the prosecutor on government’s behalf. At this stage, no physical evidence is used and no witnesses testify. The prosecutor gives his/her opening statement first and in most cases, it is more detailed than that of the defense since the government has the ‘burden of proof’ as to the guilt of the defendant. In some cases, prior to making its opening statement, the defense may wait until the main case of the government comes to conclusion. During the opening statements, the prosecutor submits the case’s facts, from the perspective of the government, and takes the judges through the proof that the government will make. Additionally, the defense presents its own interpretation of the facts to the jury, and establishes the basis for the presentation of any legal defenses to the charged crime(s) and the rebuttal of key government evi dence (â€Å"Trial†

User Interface Case Study Example | Topics and Well Written Essays - 250 words

User Interface - Case Study Example The dialog box shall hide when a user presses any of the two buttons. 1. The list of Portfolio Manager, Stock, and Trader Name shall be populated dynamically via retrieving the data from a database (for e.g. MS Access), spreadsheets (for e.g. MS Excel), or simple text files, and the user shall select the desired item from the drop-down list rather than typing. The users may also be allowed to add, edit, or delete the items of the drop-down lists. 3. A numeric up and down control shall be used instead of text field for the ‘Quantity’ input. This will allow the application to restrict the user to enter only numeric inputs and within the specified range. 1. The list of Stock shall be populated dynamically via retrieving the data from a database (for e.g. MS Access), spreadsheets (for e.g. MS Excel), or simple text files, and the user shall select the desired item from the drop-down list rather than typing. The users may also be allowed to add, edit, or delete the items of the drop-down

Role Of Civil Society In Combating Terrorism

Role Of Civil Society In Combating Terrorism 1. The stalemate of terrorism has always been a threat to humans of this world in one form or the other, radiating from number of causes such as insensitive religious emotions, sectarian divergences, disparity of power among leftist and rightist schools of thought, communism vs. capitalism, exploitation of the ignorant and deprived ones and lust for acquisition of resources entailing in invasions etc. However, this problem emerged as a flash point after a tragic incident of 9/11 which drew attention of world towards uprooting this cancer by taking certain counter measures. Military solution, when crucial, plays its roles to some extent but cannot fully figure out the intricacies of terrorism without taking all the communities and nation onboard. This not only educates masses about issues in war against terror but plays a key role in boosting morale of forces on frontlines. These have included the introduction of anti-terror laws; changes in reporting requirements for civil society or ganizations; and the increasing use of new border security technologies. In many countries, the impact of these measures on civil society and on citizens has been a source of great concern. The meaning of involving civil society in a wide-ranging and multidimensional response to the threat of terrorism has been stressed by various international platforms. 2. Civil society covers a vast range of societal groups, interests, representations, inbuilt tensions and conflicts. It is very much obvious by a series of intended associations together with biased parties, skilled unions and specialized bodies, classified fundamentals, learned and research foundations, pious, strong believers, and community-based societies, social and environmental groups. An energetic civil society can show a strategic role in countering extremist ideologies, sectarian / social violence in the society. 3. Civil society can promote the voice of diverse social groups and causes, which endow with a channel of expression for the unimportant and can encourage an atmosphere of patience and pluralism. As a matter of fact, civil societies can also play a momentous role in building local support for counterterrorism through education, entrancing government establishments to adopt a pragmatic response that respects human rights, supervising execution of counterterrorism procedures, considering and broadcasting abuses committed in the name of fighting terrorism, backing and support to sufferers, sponsoring the significance of harmony and safety, and providing capacity-building training. This paper will address this aspect of countering the terrorism to see where and how civil society comes into action for countering terrorism. AIM 4. To carry out an in-depth study of civil societys role in addressing terrorism, so as to identify the shortcomings hampering its efficacy with the view to enable a way forward in short and long term perspectives to make it an effective tool for combating terrorism. SCOPE 5. The paper will focus on following:- a. To briefly highlight various terrorism facets for drawing their relevancy and genesis form civil societys standpoint. b. To ponder upon the essentials that the civil society can perform in developing its profile for handling terrorism. c. To highlight the limitations that handicaps our civil societys efficacy in playing its due role in addressing terrorism. d. To bring home an affect based approach focusing on immediate and long term actions to uplift our societys role against terrorism both in cognitive and practical domains. PART I DEFINING TERRORISM AND COUNTER TERRORISM 6. The word Terrorism is very much renowned and perilous to the global world. The modern world has made a number of counter measures to face this menace. Before defining the role of civil society in combating terrorism and extremism effectively; we must understand first about terrorism, its genesis types and causes. Since, solution to any problem will prevail only by knowing its basis and objectives. 7. What is Terrorism.  [1]  Terrorism is not new, and even though it has been used since the beginning of recorded history it can be relatively hard to define. Terrorism has been described variously as both a tactic and strategy; a crime and a holy duty; a justified reaction to oppression and an inexcusable abomination. Obviously, a lot depends on whose point of view is being represented. Terrorism has often been an effective tactic for the weaker side in a conflict. As an asymmetric form of conflict, it confers coercive power with many of the advantages of military force at a fraction of the cost. Due to the secretive nature and small size of terrorist organizations, they often offer opponents no clear organization to defend against or to deter. 8. There is no universally accepted definition exists for the meaning of word terrorism, however several interpreters have counted more than one hundred different definitions.  [2]  The lack of an agreed definition allows those in power to interpret the term for their own purposes. Political leaders often take advantage of the terms ambiguity to label their opponents terrorists. However, there are certain definitions related to terrorism exist in the world with different connotation to its application used by different countries are as:- a. United States Department of Defense. It defines terrorism as the calculated use of unlawful violence or threat of unlawful violence to inculcate fear; intended to coerce or to intimidate governments or societies in the pursuit of goals that are generally political, religious, or ideological. Within this definition, there are three key elements violence, fear, and intimidation and each element produces terror in its victims. b. Federal Bureau of Investigation (United State). States that, Terrorism is the unlawful use of force and violence against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectives. c. United State Department of State. It defines terrorism to be premeditated politically-motivated violence perpetrated against non-combatant targets by sub-national groups or clandestine agents, usually intended to influence an audience. d. United Nations. United Nation produced this definition in 1992; An anxiety-inspiring method of repeated violent action, employed by (semi-) clandestine individual, group or state actors, for idiosyncratic, criminal or political reasons, whereby in contrast to assassination the direct targets of violence are not the main targets. The most commonly accepted academic definition starts with the U.N. definition quoted above, and adds two sentences totaling another words on the end; containing such verbose concepts as message generators and violence based communication processes. Less specific and considerably less verbose. e. British Government. The British government definition of 1974 isà ¢Ã¢â€š ¬Ã‚ ¦the use of violence for political ends, and includes any use of violence for the purpose of putting the public, or any section of the public, in fear. 9. Types of Terrorism. Being complex in definition, there is also difference in opinion among the academics over the types of terrorism. However,  [3]  Encyclopedia of Britannica describes the following types of terrorism:- a. Revolutionary Terrorism. It is very common type and is aimed to achieve certain political goals. Practitioners of this type of terrorism seek the complete abolition of a political system and its replacement with new structures. Modern instances of such activity include campaigns by the Italian Red Brigades, the German Red Faction (Baader Meinhof Gang), the Basque separatist group etc, each of which attempted to topple a national regime. b. Sub Revolutionary Terrorism. A least common and is used not to bring down an existing establishment but to transform the existing socio-political arrangement. Since this modification is often accomplished through the threats of deposing the existing regime, sub revolutionary groups are somewhat more difficult to identify. An example can be seen in the African National Congress (ANC) and its campaign to end apartheid in South Africa. c. Establishment Terrorism. During cold war, Soviet Union along with its allies ostensibly engaged in widespread support of international terrorism and United States supported rebel groups in Africa that allegedly engaged in acts of terrorism, such as the National Union for the Total Independence of Angola (UNITA) in 1988s. d. Nationalist Terrorism. It is aimed to establish separate state for certain religious, ethnic or tribal groups. It has been popular among the most flourishing at winning international sympathy and acknowledgment. Being so called freedom fighters, they use violence to draw attention of the world to gain sympathy for their national agenda. Movement run by Irish republican Army in UK (IRA) and Palestine liberation organization (PLO) in Palestine are some examples from the past. However, it is fascinating truth that both groups renounced terrorism in 1990s and adopted the political means of conflict resolution. e. Religious Terrorism. It is growing rapidly and discussed widely on the international media. Religious terrorists seek to use violence to further what they see as divinely commanded purposes, often targeting broad categories of foes in an attempt to bring about wide changes in the system. f. State-Sponsored Terrorism. State uses secreted groups to contain anti state or anti government rudiments in the country and is normally accomplished by autocratic to restrain the political opponents. They are more capable, professional and energetic than other groups because of having moral, political and logistic support of the government or state. g. Inter-State or International Terrorism. This type witnessed events of uprising and terrorism between two big powers in the guise of cold war. Although USSR and USA never confronted directly but no one can deny proxy wars of these two powers in different parts of the world. Palestine is very clear example of the international terrorism where America supported Israel and USSR was giving backup to Al Fateh a militant arm of Palestinian liberation organization (PLO). h. Group Terrorism. It occurs on the formation of various groups for common objectives in the society. Such groups are based on sectarian, linguistic, ethnic and tribal bases. When these groups work for the establishment of the supremacy and superiority for their own agenda it ultimately causes tension and clash with opponent groups. For example, Catholic and protestant conflict in Ireland, black white tension in US and South Africa etc. 10. Causes of Terrorism. To counter the menace of terrorism, it is essential to know and identify causes of terrorism. Terrorism being a multifaceted phenomenon has several reasons such as social, economic, religious and political etc. This global phenomenon has various causes and some of them are being spelled out briefly for the better understanding of the issue. This is also notable that the causes of terrorism may be different in various societies due to its religious, ethnic and political nature. a. Helplessness and Hopelessness. Helplessness which leads to hopelessness is the psychological state that enhances terrorism in the society. The society in which people are ignored and have to experience from socio economic and political unfairness, provide favorable milieu to promote terrorism like long outstanding disputes of Palestine and Kashmir. Similarly, in communist regimes where the people were not given their socio-political rights they brought about even poisonous rebellion. b. Political and Economic Deprivation. When political and economic rights of certain groups are not granted it chooses the suitable method of terrorism to show their anger. For example in northern states of India such as Assam, Nagaland, and West Bengal; the communists started guerilla war against the Indian Government being economically and politically deprived. c. Influence of Communist Regimes. At the end of cold war the influence of communist regimes inspired by Marxist and Leninist theories made a cause of escalation of terrorism in the world. Being influenced by such regimes many freedom movements adopted violence. Like Nepal, Bhutan and Sri Lanka communists and Tamales who started violent movements in the last two decades of twentieth century for their freedom. d. Poverty and Economic Exploitation. Illiteracy, hunger and economic disparity etc always attract terrorism in the society. Famous philosopher Aristotle claimed that Poverty is mother of Terrorism and Revolution. Daniel Pipes also says that As long as there is poverty, disparity, unfairness and suppressive political systems, radical tendencies will grow in the world. e. Easy Access to Weapons and Modern Technology. Due to incredible advancement in weapons technology and human knowledge it has become easy for the terrorists to get them easily. Hugh quantity of information about the arms manufacturing has been spread by internet which has made the access of the terrorists easy and they use weapons to get quick results the act of terrorism. f. Sheer Success of Terrorism. Terrorism is a short cut tactic for the terrorists to achieve their goals quickly. It is more result orientated rather than peaceful movement. That is why the terrorist groups adopt this for getting more results in shorter time. Easy access to weapons and widespread information of the arms technology is the cause of escalation of terrorism in modern times. g. Lack of Democracy and Dictatorship. Lack of Democracy is the main cause of terrorism in present times. The dictators and autocrat governments frighten opponents. They do it to create the fear among the masses to suppress any opposition against their governments. In undemocratic circumstances the people do not find ways to express their disagreement and as a result some of them turn to the violent means to submit their expression. We can see in many autocrat and communist states in Latin America and Africa the massive force was used against the political opponents such as in Cuba Zambia and Congo etc. h. Religious Extremism. There is a school of thought which considers that the religious extremism is the major cause of terrorism. Mark Juergensmeyer says that The religion is crucial for these acts since it gives moral justifications for the killing and provides images of cosmic war that allows activists to believe that they are waging spiritual scenarios. It does not mean that the religion causes terrorism but it does mean that the religion often provides symbols that make possible bloodshed even catastrophic acts of terrorism. As evidence we can observe that the majority of the terrorist movements are inspired by the religion or at-least it is claimed. 11. Counter Terrorism. Counter terrorism is also a contested concept. The term embodies a wide range of measures with differing impacts, which can be loosely characterized as the good, the bad, and the ugly. In the bad and ugly categories are Counter Terrorism Measures (CTMs) that overemphasize security and distort development and aid priorities, and that lead to extrajudicial killings, greater state repression, and increased human rights abuse. Overly restrictive counterterrorism measures constrain the social, political, and operational capacity of civil society actors and impede the work of groups promoting improvements in governance, human rights, and development. These are all important elements for reducing conditions, such as political marginalization, repression, and despair that can fuel grievances and lead to expressions of political violence. On the positive side are cooperative nonmilitary measures that enhance the capacity of governments to thwart terrorist attacks while promoting and protecting human rights. Also in the good category are policies that encourage support for sustainable development and good governance. 12. The proposed categorization is figurative and not meant to suggest absolute judgments about particular policies. The range of counterterrorism measures is extremely wide, and specific policies can have differing impacts in varying conditions and settings. Strengthened law enforcement efforts are good when they prevent attacks and bring perpetrators to justice, but these same measures can be bad if they lead to abuses and increased repression. Efforts to prevent the financing of terrorism are positive, yet programs intended to interdict such funding often have negative implications for nongovernmental groups and charities seeking to overcome oppression. The evaluation of particular counterterrorism measures depends greatly on context and the way in which specific actors implement policies. Judgments about particular policies should be based on the degree to which they contribute to genuine security and democratic governance, while also upholding the rule of law and protecting the work of peace builders and human rights defenders. 13. Counterterrorism measures are usually weighted toward the executive branch of government, with little attention to enhancing judicial independence, legislative oversight, and citizen involvement. Emergency measures passed in the name of fighting terrorism have had the effect of undermining civil liberties, restricting the ability of civil society groups to operate, and impeding development and relief activities in marginalized communities. Repressive CTMs have reversed progress achieved in recent years toward the integration of human rights and accountable governance into development policy. Individual rights and political freedoms have eroded as states have accumulated greater security powers. The nongovernmental monitoring organization Freedom House has reported an alarming erosion of global political freedom in recent years. In its 2010 annual survey the organization noted intensified repression against human rights defenders and civic activists and reported declines for polit ical freedom in countries representing 20 percent of the worlds total polities. The last few years have witnessed the longest continuous period of decline for global freedom in the organizations nearly 40-year history of publishing annual ratings.  [4]  In 2011 Freedom House noted a further decline in political freedom and a reduction in the number of countries defined as politically free. The report highlighted the continued poor performance of countries of the Middle East and North Africa, although this trend may be partially reversed if the democratic revolutions in Egypt, Tunisia, and other countries produce freer societies and more representative governments. PART II ESSENTIAL ROLE OF CIVIL SOCIETY 14. Civil society can play a significant role in helping states increase awareness of the threat and the impact of an attack on local communities, and in deepening public support for government action to address it, which is an essential component of any effective long-term strategy. Terrorism is obviously the state of extreme in human conflict that occurs when the violence enters in the matter. The terrorism is the result of failure in conflict resolution which can occur anywhere in the world. It is the crucial social problem of the society as well. The generally classified and unified roles of civil society in order to preventing and reducing of terrorism are as follows:- a. Counseling and Educational Role. b. Community Services. c. Sponsorship and Research. d. Legal Facets. Counseling and Educational Role 15. Civil society organizations can play a momentous counseling and educational role. They can provide policy opinions and proficiency on features of preventing terrorism that is often not obtainable within government. Similarly, civil society experts may provide alternative appropriate language and terminology to public officials in addressing issues related to terrorism and security keeping in view its importance. In order to reinforce co-operation with governments, civil society should also find it appropriate to acknowledge positive steps or measures taken by law enforcement officials and government where they occur. In addition, they may have a positive counseling role in providing tangible substitutes to counter-terrorism policies and measures that they consider to be ill-conceived. It is important to identify and give relevant information to the government in order to understand the real extent of the threat and to be able to provide adequate suggestions of a response  [5]  . 16. As for as educational role is concerned, it is very much important for civil society to make clear that human rights are a useful structure for mounting useful counter-terrorism strategies rather than an impediment. Some of the specific activities on this account may include providing information to school students as well as to youth workers and police and law enforcement officials. With regard to the latter, civil society may enter into partnerships with law enforcement bodies to develop targeted programs of co-operation, focusing, for instance, on increasing awareness and understanding of the diversity of communities. Community Services 17. It is almost self-evident that civil society institutions can also perform valuable community functions. They have an important role to play as catalysts for the development of opinions and ideas that is vital for building strong and vibrant communities. By creating safe spaces for dissent and by providing a forum where experiences can be shared on a personal level, civil society institutions may contribute to healing community rifts and tensions. They may also consider engaging in outreach activities and taking proactive steps to address the root causes of terrorism. Activities of particular value in this regard are those that strengthen human rights and the rule of law. The promotion and protection of these pillars of democracy contribute to building strong societies in which citizens are free to participate in the political process and exercise their rights. Providing practical and effective support to defenders of human rights is therefore also essential. 18. Another issue which may warrant further examination is the question of whether civil society should attempt to engage in dialogue with individuals and groups involved in and perpetrating acts of violence and terrorism. For various reasons, it is easier for civil society to engage in such dialogue than for governments. However, a human rights-based approach is essential in this regard. This includes a clear indication that dialogue does not imply affording any form of legitimacy to the perpetrators of violence. The positive experience of the peace process in Northern Ireland is one example that may provide valuable lessons. Sponsorship and Research 19. Civil society may play a meaningful advocacy and research role. As a matter of principle, it is important that they condemn all acts of violence against civilians regardless of the motivation behind those acts. With regard to positive measures in the area of advocacy, they may consider writing open letters and statements to armed groups condemning terrorist tactics and maintaining a principled approach to the applicability of human rights standards, i.e. that these standards apply to both perpetrators and victims of violence. There may be a role for civil society in reducing the emotional and psychological impact of terrorism. In particular, they may engage in activities that aim to amplify the voices of the victims of terrorism and of persons affected by unlawful counter-terrorism operations. 20. Other aspects of an effective advocacy role include the issue of engaging with the media to shape the public discourse around terrorism. It is essential for civil society to establish a constructive relationship with the media and the entertainment industry in order to provide reliable information, challenge negative or unbalanced portrayals of parts of the community, and initiate public debate on issues of public security and human rights. At the same time, it is important to encourage debate within the media profession on the image that is conveyed of minority groups in connection with the fight against terrorism and to alert them of their the responsibility to avoid perpetuating prejudices, stereotypes, or inaccurate and/or incomplete information. 21. Moreover, civil society may contribute high value studies in the field of terrorism, political aggression and for circumstances favorable to the increase of terrorism. High quality studies and research is very important as it reports to helpful and convincing encouragement and prevention efforts. High-quality research may comprise conducting studies and surveys on the impact of counterterrorism measures and on the intricate question of the issues that make persons pledge to radical ideas and engage themselves in acts of aggression. Equally, keeping in view the importance of increase in statistical and monitoring work; civil society can also connect with government in an open and facts-based discussion about the efficacy of counter-terrorism procedures. Legal Facets 22. Finally, there is yet another and important role that civil society has to play is legal facets related to terrorism in the society. Their work on legal issues related to terrorism and counter-terrorism continues to make a significant input to amplification international and national legal frameworks for counter-terrorism activities, particularly for the promotion and protection of human rights and the rule of law. There is a need to expand the work of civil society institutions to answer technical questions relating to: the definition of terrorism; the scope of application of domestic, bilateral, and multilateral laws, treaties, and other instruments dealing with terrorism; the accountability of perpetrators and redress for victims of terrorist acts and of unlawful counter-terrorism practices, in respect of both domestic and international law; educating decision makers about the nature and extent of complexity among different legal frameworks, including international humanitaria n law, international human rights law, and domestic criminal and civil law; and translating complicated legal arguments for wider public mobilization. PART III LIMITATIONS ON CIVIL SOCIETY 23. The role of civil society in eradicating terrorism is magnanimous but there are many interrelated factors that restrict its freedom of action. Some of these restrictions are discussed as under:- a. Political Space and Measures Restricting Civil Society. Despite the contributions they are capable of making, civil society groups in many countries lack the capacity, resources, and expertise to engage on counterterrorism issues, while in others, because of lack of political space and measures restricting civil society, civil societies simply do not have the freedom to engage. This ability of civil society to engage is largely tied to basic standards of freedom of information, freedom of association, and freedom to seek funding, which states have an obligation to ensure. b. Counterterrorism as Exclusively Government Responsibility. The inclination of some governments to view counterterrorism as exclusively a government responsibility and the related over-sensitivity on the part of security forces and their tendency to consider everything relating to terrorism as top secret has significantly limited the information flow to civil society, thus inhibiting their ability to gain a full picture of the threats facing and vulnerabilities. c. Counterterrorism a Crack Down Tool on Civil Society and Political Opposition. In some instances, counterterrorism has been used as a pretense to crack down on civil society and political opposition. A number of successive governments in our country have adopted overly expansive counterterrorism legislation and used it to clamp down on freedom of association, speech, and assembly. The lack of a common definition of terrorism consistent with international human rights standards has made it easier for governments to act this way. More common are subtle forms of state interference including overly restrictive or arbitrarily-applied regulations and restrictions on civil society. d. Lack of Education and Awareness. The civil societies of the developing and under developed countries are yet to shape themselves to become a resilient part in the power circles of the countries. The main reason for that is the lack of education and awareness of these societies. Since, education is a basic ingredient to generate awareness and sense of responsibility in each person thus its scarcity in masses brings dormancy in the thought processing character of a society. This fact is practically advocated once we peep through the most developed societies of the modern world which have a high literacy rate. e. Lack of Freedom of Expression. Terrorism most often rises and flourishes in the societies which are either conservative or do not allow the freedom of expression to the masses. This makes the civil society reluctant of speaking freely since they always fear the Government. Thus lack of freedom of speech and expression plays a major role in limiting the role of civil society in tackling the menace of terrorism. f. Securitizing Aid. The recent global focus on counterterrorism and multilateral counterinsurgency operations has accelerated a trend toward using aid and development funding for security-related purposes. This approach subordinates traditional goals of mitigating poverty to the agenda of counterterrorism and defeating insurgency. It blurs the analytic boundaries between security and development while politicizing both and detracting from efforts to improve the lives of most disadvantaged communities. The process works in two ways: firstly, a growing proportion of aid funding is channeled directly through military institutions and secondly, development programs are increasingly implemented in support of military operations, thus depriving a larger portion of the society potentially prone to acts of terrorism owing to abject poverty and hunger. The percentage of US aid funding allocated through the Pentagon has increased in recent years from 3.5% in 1998 to approximately 25% ten year s later.  [6]  Major recipients of US development assistance are countries like Pakistan and Afghanistan who are central to security and counter terrorism objectives. In countries like Pakistan where foreign assistance is provided, police forces are highly repressive and unaccountable. Assistance provided to such forces in the absence of needed structural reforms may simply reinforce repressive tendencies and undermine civil society efforts to defend human rights and establish democratic oversight. Aid provided through a security lens overlooks the plight of most marginalized populations.

Convergence of US GAAP and IFRS Essay

The Norwalk Agreement refers to a Memorandum of Understanding (MOU) which was signed in September of 2002 in Norwalk, Connecticut between the United States Financial Accounting Standards Board (FASB) and the International Accounting Standard Boards (IASB) The MOU was an agreement between the two organization to, â€Å"use their best efforts to (a) make their existing financial reporting standards fully compatible as soon as is practicable and (b) to coordinate their future work programs to ensure that once achieved, compatibility is maintained.† The original agreement called for all differences between US GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting System to be eliminated by January 1, 2005, but problems quickly surfaced in this approach and according the US Securities and Exchange Commission (SEC) currently has a timeline of 2016 for all US corporations to adopt the IFRS. Before discussing what the effect of these changes are on US Corporations, one must first understand the history of both the FASB/US GAAP and the IASB/IFRS. The Financial Accounting Standards Board was established by the SEC in 1973 to take over the role of establishing standards for financial accounting from the American Institute of Certified Public Accountants (AICPA)’s Accounting Principles Board (APB). The US GAAP are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. The US Government does not directly set accounting standards, instead believing that the private sector has a better ability to set these rules. The US GAAP is not formally written into law, but is instead codified into the FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles. The FASB has four major types of publications it uses to make changes to the US GAAP: 1. Statements of Financial Accounting Standards: the most authoritative US GAAP setting publications. 2. Statements of Financial Accounting Concepts: Part of the FASB’s conceptual framework project, these are fundamental objective and concepts that the FASB will use in developing future standards. They are not a part of the US GAAP, but instead represent future goals of the GAAP. 3. Interpretations: Interpretations modify or extend existing standards and are a part of the US GAAP. There are currently 48 interpretations available 4. Technical Bulletins: These are guidelines on applying standards, interpretations, and opinions. They usually solve a very specific accounting issue that does not have a significant, long-lasting effect. The International Accounting Standards Board (IASB) is an independent, privately funded organization founded in London, England on April 1, 2001 with the stated objective to: â€Å"develop a single set of high quality, understandable, enforceable, and globally accepted financial reporting standards based upon clearly articulated principles.† To achieve these objectives the IASB has developed the International Financial Reporting Standards (IFRSs) and aggressively promoting the use of these standards. As of today over 120 countries either require or permit the use of IFRSs and all members of the G20 have established time lines to adopt the IFRSs in the near future (including the United States.) The IFRSs consist of the standards, interpretations, and frameworks issued by the IASB, and include many of the standards formerly known as International Accounting Standards (IAS) which were issued by the now defunct International Accounting Standards Committee (IASC) which existed from 1973 until 2001. The IFRSs are principle based standards (as opposed to the US GAAP which uses rules-based standards) that establish broad rules but generally leave specific treatments open to some interpretation. IFRSs consist of: 1. International Financial Reporting Standards (IFRS) – All standards issued after the IASB was founded in 2001. 2. International Accounting Standards (IAS) – Standard issues by the IASC prior to 2001. 3. Interpretations from the International Financial Reporting Interpretations Committee (IFRIC) – Interpretations issued after 2001. 4. Standing Interpretations Committee (SIC) – Interpretations issued before 2001. 5. Framework for the Preparations and Presentations of Financial Statements – A statement of the basic principles of the IFRSs. The framework serves as a guide to resolving accounting issues not specifically addressed in a standard. Having established the backgrounds of the major players to the Norwalk Agreement it is important to understand how this convergence project will affect US Corporations in their future financial reporting as the FASB / SEC begins their push towards full integration by the year 2016. As converged standards are introduced, many US Corporations will see major changes in all areas of their business activities ranging from financial statements to leasing to employee benefits and although covering all these changes is beyond the scope of this paper, we will present some of the more important changes. The largest major difference between the two regulations is in their scope, and level of â€Å"guidance† for companies in the area of revenue recognition. The US GAAP has developed detailed guidance for many different industries incorporating standards suggested by a multitude of accounting standards organizations in those specific industries. The IFRS, on the other hand, mentions two standards for revenue recognition for guidance and allows companies to determine which method they will use. Another major change for US Companies is in the area of inventory costing. Under US GAAP, companies may choose between using LIFO (Last-In-First-Out), FIFO (First-In-First-Out), or a variety of other inventory valuation methods, in accounting for cost of goods held in inventory. Once the switch is made to IFRS, the use of LIFO for inventory valuation will be prohibited so that all companies will be similar cost formulas. Several additional changes include: 1. The option to classify expenses based on either function or nature under IFRS vs. the requirement to classify expenses based on function only under US GAAP. 2. The requirement to present noncontrolling (â€Å"minority†) interest as a component of equity on the balance sheet under IFRS vs. the requirement under US GAAP to present noncontrolling interest outside of equity. 3. The ability to use either the proportionate consolidation method or the equity method of accounting for joint venture accounting under IFRS vs. the current requirement to use the equity method of accounting 4. IFRS will allow revaluation of assets for several different classes of assets, even requiring their revaluation on a regular basis whereas currently US GAAP does not permit revaluation under any circumstance. 5. Under IFRS, advertising and promotional cost will have to be expensed as incurred vs. the US GAAP which allows for costs to either be expensed as they are incurred, or expense when the advertising takes place for the first time, leaving the choice up to the individual company. While these changes are just a few of the changes which will impact company’s’ financial statements there are many changes coming which fall in areas outside financial statements. Nowhere is this clearer than in the area of US regulatory laws. As an article in the Wall Street Journal, â€Å"Closing the Information GAAP,† notes that, â€Å"If an accounting and reporting framework that relies on professional judgment rather than detailed rules is to flourish in the U.S., the legal and regulatory environment will need to evolve in ways that remain to be seen.† They suggest that laws in the US will have to move to accept more ambiguity in accounting, and that the change to IFRS could possibly provide new defenses to executives and accountants who try to do the right thing. A final change noted by both the PriceWaterhouseCoopers and Accenture case studies, is the updating, sometimes at a very high cost, of companies Accounting Information Systems to be able to collect, store, and analysis financial data in ways that will comply with the new IFRS standards. These two studies both believe that this activity will be the most painful and difficult for the majority of US companies to comply with. ——————————————– [ 1 ]. FASB. â€Å"FASB: Financial Accounting Standards Board.† Norwalk Agreement. Accessed June 29, 2010. . [ 2 ]. SEC. â€Å"SEC Proposes Roadmap Toward Global Accounting Standards to Help Investors Compare Financial Information More Easily.† Accessed June 29, 2010. < http://www.sec.gov/news/press/2008/2008-184.htm> [ 3 ]. FASB. â€Å"FASB: Facts about FASB.† Accessed July 03, 2010. [ 4 ]. IFRS Foundation. â€Å"Who we are and what we do.† Published July 2010 [ 5 ]. IASB. â€Å"About the IFRS Foundation and the IASB.† Accessed July 02 2010. [ 6 ]. IAS Plus. â€Å"Summaries of International Financial Reporting Standards.† Accessed July 03 2010. [ 7 ]. PriceWaterhouseCoopers. â€Å"IFRS and US GAAP similarities and differences.† September 2009. From the â€Å"IFRS Readiness Series.† [ 8 ]. Accenture. â€Å"Preparing for International Financial Reporting Standards: An Opportunity for Finance Transformation.† [ 9 ]. Ernst & Young. â€Å"US GAAP vs. IFRS: The Basics.† January 2009. [ 10 ]. The Wall Street Journal. â€Å"Closing the Information GAAP.† Accessed July 20 2010.