Friday, November 29, 2019
Canterbury Tales And Prioress Essays - The Canterbury Tales
Canterbury Tales And Prioress Geoffrey Chaucer's Canterbury Tales, written in approximately 1385, is a collection of twenty-four stories ostensibly told by various people who are going on a religious pilgrimage to Canterbury Cathedral from London, England. Prior to the actual tales, however, Chaucer offers the reader a glimpse of fourteenth century life by way of what he refers to as a General Prologue. In this prologue, Chaucer introduces all of the characters who are involved in this imaginary journey and who will tell the tales. Among the characters included in this introductory section is a Nun, or a Prioress. Throughout Chaucer's tale, there are characters which he seems to admire greatly, such as the knight and then there are characters that he makes fun of. The prioress, with her false sense of airs and piousness is one of these. Throughout Chaucer's prologue and the prioress' tale, we are shown what this so-called religious person is really about. Chaucer's initial introduction to the Prioress is as follows: "There was also a nun, a prioress, Who, in her smiling, modest was and coy; Her greatest oath was but "By Saint Eloy!" And she was known as Madam Eglantine. Full well she sang the services divine," (118) At first, one would think that Chaucer's description will be as flattering as that of the knight but soon enough we see the total opposite because at first Chaucer describes her as a delicate and well-mannered woman. "At table she had been well taught withal, And never from her lips let morsels fall, Nor dipped her fingers deep in sauce, but ate With so much care the food upon her plate That never driblet fell upon her breast. In courtesy she had delight and zest". (127) But soon Chaucer's description turns to one of sarcasm because the prioress is pretentious and is trying very hard to look the part of refinement, when it is all clearly superficial. "She was at pains to counterfeit the look Of courtliness, and stately manners took, And would be held worthy of reverence." (139) This is especially bad, because nuns are not supposed to act this way. You can clearly tell that although she was brought up in a well-to-do family, there is no connection between how she acts and the religious dedication she is supposed to be showing. The Prioress wore a coral trinket on her arm, had a rosary that was colored in green, and a gold broach which said "Amor Vincit Omnia (Love Conquers All)", depicting a nun who still had many valuable possessions. Also, the Prioress traveled with another nun and three priests, showing she was respected. Chaucer states that she speaks school-taught French instead of "Paris style" French. She would like to appear sympathetic and tender and charitably solicitous. "That she would weep if she but saw a mouse, Caught in a trap, though it were dead or bled". (144) This appearance will soon change as soon as we hear the tale she tells. The tale she tells is about the murder of a small child at the hands of Jews who loathe the child for singing about the Virgin Mary. "In Asia, in a city rich and great There was a Jewry set amidst the town, Established by a rich lord of the state For usury and gain of ill renown, Hateful to Christ and those who are His own;" (203) The Prioress tells a tale set in an Asian town dominated by Jews. The Christian minority in the town opened a school for their children in this city. Among these children was a widow's son, a seven year old who was, even at his young age, was already deeply devoted to his faith. At school he learned a song in Latin called the Alma Redemptoris. The song was meant to praise the Virgin Mary. As he was walking home from school one day singing this song, he provoked the anger of the Jews of the city, whose hearts were possessed by Satan. They hired a murderer who slit the boys' throat and threw the body into a cesspool. The widow searched for her missing child, begging the Jews to tell her where her child might be found, but they refused to help. When she found him, although his throat was slit, he began to sing the Alma Redemptoris. The other Christians of the city rushed to the child and carried him to the abbey. The local provost cursed the Jews who knew of this murder and ordered their death by hanging.
Monday, November 25, 2019
A Book Review on The Unbearable Lightness of Being misc 12 00 essays
A Book Review on The Unbearable Lightness of Being misc 12 00 essays This International Bestseller is about a young woman in love with a man torn between his love for her and his incorrigible womanizing; one of his mistresses and her humble faithful lover these are the two couples whose story is told in this masterful novel. In a world in which lives are shaped by irrevocable choices and by fortuitous events, a world in which everything occurs but once, existence seems to lose its substance, its weight. Hence, we feel the unbearable lightness of being not only as the consequence of our private actions, but also in the public sphere, and the two inevitably intertwine. This novel revolves around the idea of eternal return as a perspective from which things appear other than as we know them: without mitigating circumstance of their transitory nature. Nietzsche says that a life that is only lived once means nothing. Nietzsche called the idea of eternal return the heaviest of burdens. But is lightness splendid and heaviness deplorable? The heaviest of burdens sinks us, crushes us, and pins us to the ground. But in the love poetry of every age, the woman longs to be weighed down by the mans body. A woman would rather be burdened by the pains a man brings her than to live without any burden at all due to the absence of love. The heaviest of burdens is an image of lifes most intense fulfillment. The heavier the burden, the closer our lives come to the earth, the more real and truthful they become. Having completely no burden would be considered an illusion if ever it is at all possible. The absolute absence of burden causes man to be lighter than air, take leave of the earth, and become only half real, his movements are free as they are insignificant. What is the use of a life without any burdens and trials to learn from? It is through these burdens that we shall find out purpose in life. WHAT THEN SHALL WE CHOOSE? LIGHTNESS OR WEIGHT...
Thursday, November 21, 2019
Company's Mission vs Christian Principles Essay Example | Topics and Well Written Essays - 750 words
Company's Mission vs Christian Principles - Essay Example As small and startup businesses rarely have the financial resources to carry out market research, this paper assumes that a research firm on the behalf of another firm undertakes the research. The first step is to define the problem, goal and objectives of the research(Kotler & Keller, 2012). Research problems vary from one company to the next and also according to the prevailing situation. For instance, a rival company may introduce a new revolutionary product into the market. This development may force another company to improve its existing product if it is to compete with the new one. In such a case, the goal of the research may be to find out new benefits that consumers would like to enjoy in the existing product. At this stage, there is the risk of the research firm seeing the problem from their perspective not that of the contracting firm. Should this scenario happen, the entire research process could be rendered ineffective. The second step is to design the research. The essence of research design is determining the method of the research(Kotler & Keller, 2012). Among other considerations, the researcher will have to determine the type of research they are going to undertake. Broadly, research can either be a survey or a census. The main loophole at this stage is for the researcher to opt for a census as it will bring in more money by virtue of its scope, even if only a survey meets the needs of the client. This loophole can be sealed by the close collaboration of the marketing department of the client and the research firm. The third step is to design and prepare data collection tools. The most common data collection tool is the questionnaire(Kotler & Keller, 2012). The questionnaire could be sent to a respondent for them to complete and return it. Alternatively, a research assistant could visit the respondent at their residence or place of work and have them complete the questionnaire as they wait. The loophole here is that
Wednesday, November 20, 2019
Alienation Essay Example | Topics and Well Written Essays - 1250 words
Alienation - Essay Example Alienation appears in different planes for different societies. Race, Gender, abnormalities, intellectual disabilities, nationalities, creed, and ethnicity etc are few of the themes of alienation. Alienation causes pain, frustration, disappointment, rebellions, fights and several other problems. The societyââ¬â¢s strange demand of conformity has destroyed the life of thousands of individuals. Alienation is one of the weakest natures of human society. Alienation has destroyed the life of immigrants in America. Alienation closes the door of opportunity for people of color in different parts of the world. Few are not the negative consequences of alienation. It is high time that alienation be rooted out from all societies. Alienation has been the leading theme of several literary works. Pat Moraââ¬â¢s ââ¬Ëimmigrantsââ¬â¢ tells the story of a helpless family seeking acceptance in the new land where they reached. Parents are trying to feed their child with the notion of materia lism. They desperately want to teach cultural American traditions to their child. Event though they make hard attempts to transform their children they are not still sure whether American society will accept them. Children loses their natural and cultural personality and at the same time fails to acquire the culture of the new land where they reached. In the poem ââ¬ËSonrisasââ¬â¢ we find the images of living in two world. Through the poem Mora presents some of the experiences she encounters in her life in the two worlds. Mora describes her working place that is strict, dull and boring. The term ââ¬Å"quiet clickingâ⬠explains the quietness of her office. Moraââ¬â¢s words like ââ¬Å"black coffeeâ⬠and ââ¬Å"budgets, tenure, and curriculumâ⬠makes the readers understand how boring her office is. Mora is indirectly presenting the alienation she suffers in her work place. The poem heritage presents before the readers the painful experience of a man of color w ho suffers ill treatment being an alien. He is ridiculed because of his dark skin. An alien in the American land will have the same experience. The poem refugee ship also tells the story of the unfortunate speaker who suffers because of her identity. The speaker presents her sorrow, being alienated from her American and Mexican cultures. Literary works include the theme of alienation to highlight the importance of eliminating alienation. Alienation is a painful experience for immigrants. Alienation disturbs the immigrant children in several ways. The effect of prejudice on immigrant children in public schools is not negligible (Takaki 10). Abuse influences the personality of children. According to Karen Horney, experience in the early childhood influences the character development of a person. Hurting experiences can prepare children with criminal attitude. The childhood experiences create the self or character of child. Children may undergo defective self-development because of the abuse that they undergo in their early life. Abuse negatively influences childrenââ¬â¢s construction of self. They are thus susceptible to various wrong habits and practices. The practice or attitude of showing discrimination towards an individual belonging to a foreign race, ethnicity and nationality is very common in the United States. It is highly prevalent in work places and educational institutions. These attitudes are quite unhealthy and unjust and are extremely intolerant (Simmel 375). Individuals are discriminated on the basis of nationality, race, ethnicity, color and various other factors and are not allowed to exercise their constitutional rights even (Simmel 375). In the educational insti
Monday, November 18, 2019
Improvement of Writing in the English Course Essay
Improvement of Writing in the English Course - Essay Example à The first aspect of improvement was noted was with regards to use and misuse of certain types of observation. For instance, many of the sentences that were exhibited in the essay in question showed no sign appropriate modulation for defendant and the clauses. This is, of course, a problem due to the fact that without proper punctuation for longer sentences, a danger of run-on sentences is created. Moreover, without clear punctuation on the sentences, it was possible for the reader to become lost in this the main point of what was being stated. A further issue was noted with regards to the way in which, as were used. This was probably partly out of fear that they would be used incorrectly if used at all; however, without utilizing proper comments within the paper, the flow and main points they were attempting to be related to the reader were almost invariably lost. Although these two aspects of punctuation with the most common, there was also the technical problem exhibited on mor e than one occasion of the subject for agreement. This is, of course, an issue that many non-native speakers struggle to exhibit in their work; yet, it is something that I found is been greatly improved during this particular course. More than merely gaining a better understanding of what birds should be used in what way with which subjects, the better identification of how this course is helped educate me is with regards to the fact of how I am almost nearly always aware of the fact that I need to focus upon this aspect of writing.... of what birds should be used in what way with which subjects, the better identification of how this course is helped educate me is with regards to the fact of how I am almost nearly always aware of the fact that I need to focus upon this aspects of writing. From the non-technical standpoint, the writing in the previous essay exhibited a clear lack of flow and organization. It is easy to argue that one of the most important aspects of any essay is not linked nor the level of language that is use; rather, it is the ability to assist sinks we and clearly state what the main points are and relate them in an organized and coherent manner. This is does not mean to say that the essay was completely disorganized or without any sense. Instead, what was noted after a careful review of the essay was the fact that it oftentimes displayed a wondering style and did not adhere to the points of the thesis topics of each and every paragraph. Instead, additional information that was somewhat tangentia lly related to the subject matter was oftentimes included as an aside. More than merely being distracting, this practice led to the essay losing overall coherence and not being able to express itself adequately to the reader. As a means of correcting such a practice, Iââ¬â¢ve come to the realization that it is absolutely necessary to outline each and every essay prior to writing and be forever mindful of topic sentence and thesis sentence for each and every paragraph. This helps the writer as a means of staying on point and fully developing the ideas at hand rather than rushing on to new and unrelated information. Another aspect of the students writing that is greatly benefited from the English course is with regards to the level of broad and otherwise unsubstantiated statements that were
Saturday, November 16, 2019
Comparison of Financial Reporting Systems
Comparison of Financial Reporting Systems Comparison of financial reporting systems:à UK, France, Germany and Poland Introduction Although recent moves have been made towards the harmonisation of accounting and financial reporting systems within the European Union (EU), there are some differences between the ways that member states treat this issue (Ann Tarca, 2002). This paper compares the systems used in four member states, being the UK, France, Germany and Poland. In addition, it will also provide an evaluation of the harmonisation movement. Financial reporting systems The financial reporting systems of EU member states have evolved from their political, culture histories, and have different levels of regulatory control and responsibility. UK The accounting and financial reporting system in the UK has been developed in the main by accountants (Nobes and Parker, 2006, p.485), although in latter decades the state and EU have had a significant influence upon its rules. Accountants have also been involved with the main legal regulations that apply to audits and reporting, such as the Companies Act 1989 and later amendments, including that of 2006. Historically, the UK reporting system has been geared towards meeting the needs of investors and therefore has a high level of transparency and disclosure. As such, the impact of the taxation system is of less importance than in other EU countries. This has led to some differences between taxable and accounting income (Blake and Amet, 2003, p.213). The thrust of the system is to achieve financial reports that show a true and fair value. Statements confirming this, and that ââ¬Å"applicable accounting standardsâ⬠have been used, or explanations for deviation from this, must be included within the report (Nobes and Parker, 2006, p.287). Following the introduction of increased legal and regulatory rules of corporate governance, and the formation of the Financial Reporting Council (2004), responsibility for accuracy falls on auditors, directors and shareholders. ââ¬Å"From 2005 UK listed companies must use IFRS for their consolidated statementsâ⬠(Nobes and Parker, 2006, p.103) France France has a much smaller accounting profession than the UK, with only 45 compared with 352 accountants per hundred thousand of the population (Saudagaran, 2003, p.10). Historically, its accounting system has been dominated by a macroeconomic central system and geared to providing information for government control purposes (Blake and Amet, 1993, p.114). Tax Law is the dominant influence and auditors are responsible to, and regulated by, the Ministry of Justice (Nobes and Parker, 2005, p.236). French accounting falls under the ââ¬Å"National Accounting Planâ⬠regulation, which is administered by the CNC (National Accounting Council). However, a peculiarity of the French accounting system is that the regulations apply to individual companies, but not to groups (Nobes and Parker, 2005, p.226). The regulation requirements call for a uniform chart of accounts with standard bookkeeping procedures, account title and classification numbering. For example, all individual companies must report salary and associated costs under account 641. Similarly, there are standard accounting statement formats as laid down by EU directives and a uniform procedural treatment for items such as fixed asset valuation and creation of legal reserves (Nobes and Parker, 2006, p.301). There are also strict regulations with regard to the methods of depreciation and expense calculation for use in reducing tax liabilities. At present, the detail between French and IFRS reporting details and procedures differs significantly. Germany Like France, the accounting professions influence in Germany is low. Accounting rules are mainly determined by Tax law and Federal fiscal Courts, although these incorporate EU directives. The keeping of books and records is a statutory requirement of the German Commercial Code (HGB 1985) and historical cost accounting is operated with strict revaluation restrictions (Choi and Meek, 2005, p.79). Unlike the UK, the German accounting reporting system is heavily geared towards the protection of creditors and therefore, accruals and provisions tend to be high (Nobes and Parker, 2006, p.301). The income results are also aimed at a conservative position. Asset valuation tends to be reported on a forced sale basis and the financial results must equate to the taxable position. In addition, there is a requirement for a value of one tenth of nominal capital to be held in legal reserves. Whilst the effect of the German accounting reporting system is to protect creditors, because of the impact on results, it has also led to a position that does not encourage outside investment into German Businesses. Whilst IFRS rules apply in Germany, it is only applicable to a limited number of organisations. The majority still use German regulations for financial reporting purposes (Nobes and Parker, 20-06, p.290). Poland Historically Poland, which is the largest ex-communist country to join the EU (Nobes and Parker, 2006, p.229), came from a state dominated economy, where enterprises were not autonomous, with all aspects of business controlled by the state. The accountancy profession was not very strong (Sucher and Kosmala-MacLullich, 2004, p.484) and there is a lacked of skilled professionals that is still being addressed. Since returning to a market economy, Poland has introduced accounting regulations, embodied within the Accounting Act 1994 and subsequent amendments, which are regulated by the Accounting Standards Committee, set up in 1997. Under these regulations, all businesses are required to adopt an accounting plan. Whilst these regulations incorporate parts of the EU directives, it is primarily geared to the protection of the state and tax policies. Like France, the Polish state is the main instigator and influence on accounting reforms (Sucher and Kosmala-MacLullich, 2004, p.438) and, because of this their system is not inherently geared as much towards attracting investors as more market based economies like the UK. Similarly, although IFRS is widely used, there are significant differences in the Polish system (Nobes and Parker, 2006, pp.236-8). Summary As can be seen from the above individual country analysis, whilst accounting reporting systems may all have similar aims, namely to provide financial information to end users, there are a range of factors that influence and create differences in accounting reporting systems between nations. From an internal viewpoint, the differences are driven primarily by cultural, political and economic factors. Added to these are the influence of the accountancy profession, which is greater in some countries than others, and the domination of state taxation requirements. Externally, individual reporting systems may respond to perceived dominant position of the United States and growing stature of the European Union in international trade. From an investment stance, the growth of share ownership that has resulted from the global expansion of financial markets has also had an effect (Nobes and Parker, 2006, p.6). Lastly, the changing face of commercial organisation because of the continuing globalisation of trade has affected their need for differing accounting reporting systems. As has been seen, multinational corporations require a significantly higher level of control in these areas than do nationally focused organisations. As Nobes and Parker (2006) earlier publications (1980 and 1998) have shown over the years, this has resulted in differing reporting classes of nations, between those who are driven by business or state and who have weak or strong equity markets. Harmonisation Historically the EU opposed international reporting standards, partially out of fear of the US dominance in this area. However when, by the early 1990ââ¬â¢s it was shown that EU attempts at harmonisation was failing, it took on board international standards and became the most dominant force for change in this area (Nobel and Parker, 2005, p.105), certainly within its own community. Among the areas that the EU has dominated are the legalisation of enforcement, such as those used to support its 4th and 7th directives and the requirement for all corporations to adhere to international standards. By using EU regulations as a vehicle for this legislation, it is incumbent upon member states to incorporate these within domestic legislation. Although such legislation is not compulsory for multinational organisations for reporting, the EU ââ¬Å"transforms them into EU standards,â⬠(Flowers, 2002, p.273). The EU regulation has met with mixed reactions. Sir David Tweedie (2003, p.15) states that it provides the opportunity to ââ¬Å"unite its [the EUââ¬â¢s][1] many national markets.â⬠However, others state, ââ¬Å"the reality is disparity and muddleâ⬠(Amat and Blake, 1993,p.5) The International standards are extensive and aimed to cover all aspects of financial reporting within corporations (Flowers, 2002, p.263). In general, they cover five main areas. These include treatment of assets and revenue; liabilities; accounting for groups; the context within which reporting takes place and disclosure statements (Nobes and Parker, 2000, p.6). In reality, the regulations have the effect of moving accounting away from the historical cost accounting format to a more current fair value system. Currently the international accounting and financial reporting system is subjected to thirty seven different standards (Nobes and Parker, 2006, p.6), although this is likely to change in the future as further harmonisation and clarification is sought. Conclusion Despite IFRS and its joining with US GAAP in 2002, individual nations financial reporting differences remain (Nobes and Parker, 2006, p.19). Attempts to harmonise the EU position across its member states are continuing but, until or unless the influences that attach to individual nations are addressed both internally and nationally, it will be difficult to achieve. As Gregoriou and Gaberââ¬â¢s (2006) publication reveals, internationally there are still numerous accounting systems in place. In the opinion of the author, the relevant national and international regulatory and legal bodies will need to be cognisant of national differences as they seek improvements and further harmonisation of the global accounting reporting systems that currently exist. However, it is apparent from the current direction of international standards that they will lead to the end of individual nations reporting standards and influences (Nobes and Parker, 2006,p.103) References Blake, John and Amat, Oriol (1993). European Accounting. FT Prentice Hall. Choi, Frederick D.S and Meek, Gary K (2005). International Accounting. 5th Ed. FT. Prentice Hall. UK. Feature (2003). IAS Whoââ¬â¢s Who ââ¬â setting the pace. Accountancy Age, UK 4th September 2003, p.15. Flower, John (2001). European Financial Reporting: Adapting to a Changing World. Palgrave Macmillan. UK. Gregoriou, Greg N and Gaber, Mohamed (eds.) (2006) International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann. UK. Nobes, C. and Parker, R. (2006). Comparative International Accounting. 9th Edition. FT Prentice Hall. UK. Saudagaran, Shahrokh M (2003). International Accounting: A Userââ¬â¢s Perspective. 2 Rev. Ed. South Western College Publishing. UK. Sucher, Pat and Kosmala-MacLullich, Katarzyna (2004). A Comparative Analysis of Auditor Independence in Economies in Transition. Institute of Chartered Accountants of Scotland, UK. Tarca, Ann. (2002). Achieving International Harmonisation through Accounting Policy Choice. University of Western Australia ââ¬â Department of Accounting and Finance. Australia Footnotes [1] Brackets added by author
Wednesday, November 13, 2019
Essay examples --
Hacking has been around for more than a century. Members of the public have had their personal information stolen and passed all over the internet. A hacker is a person who uses computers to gain unauthorized access to data. Like for an example in October 2011 Sony the company that owns PlayStation was hacked by some intruders. The intruders staged a massive attempt to access user accounts on its PlayStation Network and other online entertainment services (Hosaka,2011). ; this is also an example of port scan. Port scans and ping sweep, is very dangerous for companies because it will allow people to hack your network or personal information and create viruses that could do a lot of damage to your computer or network. Port scan is a very popular tool that many hackers use to get unauthorized access to a lot of networks across the world. A port scan is a series of messages sent by a hacker that is attempting to break into a computer to learn which computer network services have an open port. Usually when hackers have a plan to hack a companyââ¬â¢s network they usually use port scan or sometimes ping sweeps because itââ¬â¢s a very great tool to use in a hacking process. Ping sweeps and port scans are very dangerous but can be preventable for most companies. Also port scan and ping sweep can impact a company in a negative way that can cause personal information to be given out to the public. If this happen to a company this can cause emergency shutdown and possible shutting down the company until the hackers are identify. (Jr. Pyles,n.d.). In the late 1980ââ¬â¢s Kevin Mitnick a 25 years old veteran hacker secretly monitors the emails of MCI and Digital Equipment security officials. Kevin Mitnick successfully did this by using the port scan to fi... ...st couple of years. In order to prevent intruders from using port scans or ping sweep to enter a network, companies must have an antivirus software that fights off any intrudersââ¬â¢ commands or entrance attempts because if companies do then they wouldnââ¬â¢t have a problem with hackers trying to hack their network system. References Hosaka, T. (2011, October 12). Sony hack october. Retrieved from http://www.huffingtonpost.com/2011/10/12/sony-hack-october-2011-playstation-network_n_1006661.html Jr. Pyles, G. (n.d.). Ping sweeps and port scans. Retrieved from http://gregorympyles.wordpress.com/information-systems/case-studies/ping-sweeps-and-port-scans/ Ward, M. (2011, June 9). A brief history of hacking . Retrieved from http://www.bbc.co.uk/news/technology-13686141 A history of hacking. (n.d.). Retrieved from http://www.sptimes.com/Hackers/history.hacking.html
Subscribe to:
Posts (Atom)