How Benna in Anagrams Creates Her Own Reality Essay Example for Free

How Benna in Anagrams Creates Her Own Reality Essay In the novel Anagrams by Lorrie Moore the main character Benna bounces back between reality and the reality she creates. At times is hard to tell what’s what. Benna is a widow that lives alone and has an on and off relation with Gerard. She has also created an imaginary friend Eleanor and a daughter Gorgianne. When she is talking to the people she created it is hard to tell that their not really there. Bouncing back between created reality and what’s actually going on is at times hard to follow. This false reality she created plays a big role in â€Å"The Nun of That†. Benna creates her own reality in a few different ways. She imagines a daughter and a friend that she has full conversations with. The daughter she creates name is Gorgianne. She was named after Benna’s husband George that committed suicide. â€Å"Georgie has dinner and a bath, and Mrs. Kimball comes over and I say good night and drive over to Gerard’s apartment. † (Moore 118). This quote shows that Benna treats Gorgianne as a real daughter. Benna gave her dinner, and a bath; she even hired a baby sitter. Now if these things actually happened there is no evidence. With Benna talking like it’s actually happens it makes it hard to tell that her daughter is imaginary. â€Å"She holds up a little soap chunk she has broken off the bar. She is crying. â€Å"I put it up my nose,† she sobs. â€Å"I wanted to be all clean for tomorrow for school but now it won’t come out. † (Moore 74). This is another example of how Benna creates her own reality. She goes in complete detail of how and why the soap is stuck in Georgianne’s nose. Now clearly this did not happen because she in not real but the next day in class Benna tells them that was the reason she did not momorize there names. Eleanor is Benna’s imaginary friend. She is another example of how Benna creates a false reality. â€Å"Eleanor puts her pen down, all histrionics, and gazes out the lounge window, at the parking lotand the one tree. â€Å" You know, I just hate it when I lose my composer,† she says. † (Moore 65). Here Benna and Eleanor are grading tests I the lounge at FVCC. His is clearly one of Benna’s fabricated realities. Benna talks with Eleanor quite often. Their conversations are just like any other friends would have. This makes it hard to tell that Eleanor is not really there and just imaginary. There are a few reasons that Benna has this false reality. One reason is that she could be lonely. She makes up her daughter and friend so she doesn’t have to be alone. After her husband she had no one to live with so she probably thought she could imagine someone. Another reason could be that Benna always wanted to have a kid. Benna at times mentions that she would like to have a family, so she imagined that she had a daughter to have one. Also Benna could have imagined Eleanor just as someone to talk to and as a part of a life that she would have wanted to live with a friend like that and a daughter as well. Benna, the main character in the novel Anagrams, by Lorrie Moore goes back and fourth between reality and a reality she creates. She imagined a friend and a daughter. They have full on conversations with each other like they are actually there. At times her reality seems so real that it is hard to tell apart from what is actually going on. This makes it hard to tell what is actually being said and at times if the Imagined people are actually imagined. The main reason Benna creates this false reality is because he is lonely and wants people to spend time with and talk to. Moore, Lorrie. Anagrams: A Novel. New York: Knopf, 1986. Print.

Jonathan Kozols Savage Inequalities: Children in America’s Schools Ess

Jonathan Kozol's Savage Inequalities: Children in America’s Schools In this detailed and shocking book, Jonathan Kozol describes the horrific and unjust conditions in which many children in today’s society are forced to get their education. Kozol discusses three major reasons for the discrepancies in America’s schools today: disparities of property taxes, racism, and the conflict between state and local control. The first of these reasons is that of the differences of available property tax revenues. Kozol discusses the inconsistencies in property tax revenues and the problem that the poorer districts aren’t getting the same opportunities for education as the more affluent neighborhoods. He says the reason for this is that the poorer districts don’t receive as much money as the affluent districts because their property isn’t worth as much, therefore they get less money in return. Therefore, if they demand more money for the school systems, they end up taxing themselves more money. Kozol uses shocking statistic s to get the reader’s attention. For instance, a classroom in Chicago â€Å"received approximately $90,000 less each year than would have been spent on them if they were pupils of a school such as New Trier High† (54). Kozol also discusses a solution for this problem, the Foundation Program, which is meant to set a standard of basic or minimum education for the less fortunate neighborhoods. Although this program seems to work on the surface, it makes a bigger gap between the rich and poor districts. Using descriptive details and scenarios, he informs the reader of the awful conditions these children attend school in. For example, he tells about a conversation with a little boy whose sister was raped and murdered, but the child cannot recall if this took place last week or last year. These children suffer many health problems, including terrible pain in their teeth from bad dental health. They are also subjected to dreadful amounts of sewage in their schools and in their backyards, contaminating the water and the soil. Kozol then describes the more affluent schools and the wonderful opportunities they are given. He contrasts the poor and rich schools to show the reader just how terrible these conditions are. He attempts to make the reader angry and succeeds many times. One other way by which he attempts to irritate the reader i... ...computers are nice to have, but are not essential in the learning process. Also, Kozol, in his racism argument, forgets that there is a chance the inequalities in education might not be so much racial segregation, but affluence segregation. True, a large percentage of the poor districts are black and Hispanic, but this is due to society itself, not necessarily the school systems. Kozol sometimes seems to be reaching for an argument just for the sake of having one. On the other hand, a large portion of what Kozol says is well supported and highly effective. He is a very passionate writer and does a wonderful job of stating the facts, not just his side of the story. He uses conversations with the children and teachers to get the reader’s attention and make the reader understand that these are real people these things are happening to, not just numbers. Kozol is a very persuasive writer, with brilliant ideas and down-to-earth opinions. He doesn’t want his readers to be hateful towards the public school systems; he wants us to know the truth. Works Cited: Jonathan Kozol. Savage Inequalities: Children in America’s Schools. New York, Harper Collins, 1991. 262 pp.

Homoscocial and Homoerotiscism in Shakespeare

Consider the relationship between homosocial and homoerotic in William Shakespeare’s The Merchant of Venice and A Twelfth Night. â€Å"To talk of an Individual in this period as being or not being a ‘homosexual’ is an anachronism and ruinously misleading† (Bray, 1982, pg. 16) Before a solid argument can commence the reader has to first distinguish a number of key points of view, and more over understand them. The problem with such arguments is of course the hurdle between contemporary opinions and renaissance beliefs. The majority of modern reader/audiences have an understanding of homosexuality, or it in some way has been visible to them.This leads to the problem of a modern audience assuming a character is a homosexual based on modern presumptions. However what would be regarded as gay in today’s society may not have during the renaissance. Another issue that must be raised when considering this essay is the difference between ‘homosocialâ₠¬â„¢ and ‘homoerotic’. Homosocial is defined by a relationship of a non-sexual or romantic nature between two or more members of the same sex. Homoerotic is defined as sexual attraction between members of the same-sex.There for it is imperative the reader stay objective when considering the notions of homosocial and homoerotic behaviour. The reader must also try to remember the contextual factors in which it was written and the audience/readers estimations. The first relationship this essay will focus on is the one between Antonio and Bassanio from William Shakespeare’s The Merchant of Venice. These two share a very strong friendship, so much so that Antonio offers to lend Bassanio a very large sum of money. Antonio being a wealthy merchant however does not have the cash upfront as it is tied up in his merchandise off shore.He thus decides to go to a Jewish money lender called Shylock and offers his property as guarantee for the loan. Shylock has been spurned by the Venetian citizens on numerous occasions and quite frequently retells these cruelties. As a result instead of the property he decides he would rather have a pound of flesh from Antonio. Shylock -â€Å"In such a place, such sum or sums as are/Express'd in the condition, let the forfeit/Be nominated for an equal pound/Of your fair flesh, to be cut off and taken/In what part of your body pleaseth me. (Act 1, scene 3) Antonio – â€Å"Content, i' faith: I'll seal to such a bond/And say there is much kindness in the Jew† (Act 1, scene 3) In this exchange between Antonio and Shylock, we are exposed to the great lengths in which Antonio will go to make his friend and confidant Bassanio happy. He is willing to offer his life as insurance. This speaks magnitudes for the â€Å"love† these two share, and if you take the image of the flesh it could be said that the friends’ fates are now tied to one flesh. Then the man (Adam) said, â€Å"This at last is bone of m y bones and flesh of my flesh†¦ † Therefore a man leaves his father and his mother and cleaves to his wife, and they become one flesh. † (Genesis 2:23-25) To consider this image as a representation of marriage, this steers the reader/audience to believe that Antonio possibly loves Bassanio more than a friend. It could be implied that there is a romantic connection between the pair and thus that their relationship is homoerotic rather than homosocial.This is especially reinforced by the earlier scenes of the play where Antonio is displayed as a largely melancholic character. Antonio knows bassanio is in want of a wife; his depression could perhaps be originated from jealousy. On the other hand it could be argued that Antonio is just upset, because he is now going to be spending less time with Bassanio. One of the main problems with trying to define the relationship between Antonio and Bassanio, is how often their relationship has switches between homoerotic and homos ocial undertones.Generally it depends on how the reader takes their exchanges, for example Antonio’s melancholy at the beginning of the play could be attributed to his jealousy of Bassanio’s want for a wife, or it could be his worry about the friendship in which the two share. Antonio – â€Å"And such want-wit sadness makes of me, / that I have much ado to know myself. † The problem would appear judging by Antonio’s description of his sadness that, he is worried about himself. Both Antonio and Bassanio share very close relationships in which both men have grown together their characters are defined by each other.Bassanio seems to have matured to a point where his life needs more than companionship and wishes to get married; Antonio on the other hand is not ready for this change and as result has to do some soul searching. It is Antonio’s dismay at this rather than a romantic connection which causes the assumption that their relationship is h omosocial rather than homoerotic. When Antonio offers to give shylock a pound of flesh if he defaults on his loan Antonio expects to have the money rather easily so it’s a rather empty gesture suggesting a homosocial relationship.However when he does default on the loan Antonio professes to Bassanio. Antonio – â€Å"Say how I loved you, speak me fair in death / And when the tale is told, bid her be judge /Whether Bassanio had not once a love† Antonio is still willing to sacrifice his life for Bassanio and once again professes his love for his friend again suggesting a romantic relationship. The language which Antonio and Bassanio use when talking to or describing each other for a modern audience coxes them to believe them as being homosexual.However the cultural differences between contemporary audience’s and renaissance audiences allow for a different interpretation. Bassanio – â€Å"To you, Antonio, /I owe the most, in money and in love, / And f rom your love I have a warranty/To unburden all my plots and purposes† (Act1, scene1) For a modern audience if a man says to another man he loves him or talks of the love they share, it would be a safe assumption to label them homosexual or at least expect some type of romantic connection. However if you substitute â€Å"love† from this extract for friendship it reads more or less the same and makes perfect sense.This is a difference in language, in Shakespeare’s time â€Å"love† would be used to describe friendship on a regular basis. The relations between men during the 16th century were very different from they are today, for example it would not thought suspicious if two men were to spend large amounts of time together or even share the same bed. In general terms it would be very difficult to discern a homosexual relationship from companionship during Shakespeare’s time. The reintroduction of the sodomy act in 1565 meant sodomy was now a capital crime and anyone caught being homosexual was punishable by death.Homosexuality its self was not even invented or at least the term was not so sodomy was used to describe this act. Interestingly enough there are no occasions where a person has been arrested or hung for sodomy alone. It would seem that same sex relations were generally frowned upon but normally ignored. It seems it only became an issue when it threatened social order, the passive male would also be prosecuted more harshly than aggressive male which was perceived by the authorities as a surrendering of his â€Å"natural† masculine role in favour of a subordinate feminine one.As mentioned above during the renaissance period there was a large emphasis on the relationships between men. The thought that a man could find an equal, not in his wife but in a male friend and that bond be stronger than the one capable between men and women. This is true of Shakespeare’s plays also he uses sexuality to define his c haracters. The platter of sexual ambiguity in â€Å"Twelfth night† we are introduced to homosocial relationships as well as homoerotic and bisexual tangents.The relationship between Antonio and Sebastian is very suspect. The first we see of Antonio and Sebastian is in Act 2 scene 1 where Sebastian is wanting to leave for Count Orsino’s court in Illyria but Antonio has enemies there. Despite the dangers to Antonio he seems adamant to accompany Sebastian, however Sebastian states on more than one occasion he wishes for Antonio to stay. Antonio – â€Å"Will you stay no longer? nor will you not that I go with you? † Sebastian – â€Å"By your patience, no.My stars shine darkly over/me: the malignancy of my fate might perhaps /distemper yours; therefore I shall crave of you your /leave that I may bear my evils alone: it were a bad /recompense for your love, to lay any of them on you. † Antonio – â€Å"Let me yet know of you whither you are bound. † (Act 2, Scene 1) As mentioned before â€Å"love† is often used within Shakespeare’s language as a substitute for friendship. However the exchanges between Sebastian and Antonio clearly signify something different, Antonio’s desperation to accompany his â€Å"friend† leads the reader and audience to assume there is a romantic connection.The fear of danger is outweighed by Antonio’s love for Sebastian and thus he decides to travel to Illyria. The homoeroticism between the two men is clearly evident and is spelt out in laymen’s terms when later in the same scene Antonio says: Antonio – â€Å"If you will not murder me for my love, let me be your servant† â€Å"But come what may, I do adore thee so/That danger shall seem sport, and I will go† (Act 2, Scene1) Antonio here also admits his love, sexual desire and submissiveness to Sebastian.Joseph Pequigney describes Antonio’s sexuality in his book such is My Love: A Study of Shakespeare sonnets as: â€Å"The reason for Antonio’s portrayal as homosexual is that a liaison with him opens space for Sebastian in the diverse bisexual fictions that make up the Twelfth Night† (Pequigney, 1985, pg 203) Antonio has clear homoerotic feelings for Sebastian and paints a very clear image of his sexual urges. Compared to Antonio from The Merchant of Venice, whose desire was born from friendship and homosocial. Shakespeare seems to have stepped up on the sexual commentary and made it far more obvious.The progression of Sebastian and Antonio’s â€Å"love† is finalised in act 3 scene 3, the audience sees Antonio make several comments regarding his desire for his lover. His love is best displayed by his speech to Sebastian: Antonio –â€Å"My desire, / More sharp than filed steel, did spur me forth, / And not all love to see you / But jealousy what might befall your travel† (Act 3, scene3) His passion, desire a nd lust for Sebastian again clearly visible, later in the scene a discussion of sleeping arrangements leads to a very brave piece of stage writing where Shakespeare clearly refers to the Antonio and Sebastian having sex.Antonio – â€Å"There shall you have me,† (Act 3, scene3) Very plain and provocative and suggestive writing by Shakespeare, Pequigney as mentioned above declares that Antonio is depicted as quite openly flamboyant homosexual is so Sebastian can part take in the bisexual theme of the play: â€Å"While he remains heterosexually virginal, he is unlike the virgins Viola and Olivia or Orsino in that he entertains homosexual impulses that are fully conscious and indulged.Antonio awakens those impulses, initiates him into interpersonal sexuality, and perhaps thereby prepares him to receive the sudden, surprising advances of the Illyrian lady† (Pequigney, 209-10). Pequigney’s opinions identify the relationship between Antonio and Sebastian as clea rly homoerotic and indeed homosexual/bisexual. Shakespeare leaves little room for speculation regarding this pair of lovers/friends the nature of their relationship would be clear to an audience of the renaissance and to a contemporary audience. The bisexual subplot in A twelfth Night is continued by the relationship between Orsino and Cesario (Viola).Orsino and Cesario share a similar relationship to Antonio and Sebastian however there are a number of major differences. Cesario is of course a woman disguised as a man. During the exchanges between them we see Orsino refer to Cesario as a man but then juxtapose these with images of a pretrachal sonnet referring to Viola/Cesarios beauty, soft voice and femininity. So essentially the relationship between them both is homoerotic. As there is a clear sexual attraction to each other. To a modern audience who has knowledge of psychology and a broader understanding f gay society will understand Sigmund Freud’s opinion on sexuality wh ich I feel helps explain the attraction between Orsino and Cesario. â€Å"A large proportion of homosexuals retain the mental quality of masculinity†¦and that what they look for in their real sexual object are in fact feminine mental traits. † (Freud, 1905) While Freud’s view helps us understand Orsino’s attraction to Cesario it is still difficult for an audience/reader to catalogue which sexuality Orsino belongs. Essentially the text suggests he is bi curious, Orsino in love with Cesario suggests a homosocial relationship perhaps with erotic undertones.However his love remains unconsummated until viola revels herself as a woman and thus their marriage is possible. However Penquigney states: â€Å"The love for Cesario could not have changed instantaneously with the revelation of his femaleness; if it is erotic then it would have been erotic before; what does change is that marriage suddenly becomes possible, and hence the immediate proposal† (Pequign ey, 207). If in agreement with Pequigney it would suggest that the relationship between Cesario/Viola and Orsino has always been homoerotic it was only the constraints of society that prohibited Orsino from the actual act of love.For a Shakespearian audience this must have been a difficult sub-plot to follow as of course women were not permitted to act. There for those audiences would be watching a small boy/young man, play a woman, which was disguised as a man. So their reactions to the performances of A Twelfth Night would be different for modern audiences. In conclusion Shakespeare manages to create a multitude of relationships within the plays The Merchant of Venice and A Twelfth Night. He crosses the lines between homosocial and homoerotic on a number of occasions.The juxtaposition of quite blatant homoerotic with seemingly homosocial relations keep the audience in a state of uncertainty where by sexuality, love and friendship are clouded. The differences that arise between a m odern or renaissance audiences/ readers result in a modern audience being quicker to judge the relationships as homoerotic. By keeping your mind free of modern social conventions we can gain a better understanding of the world of sexuality that Shakespeare was trying to convey.Bibliography The Merchant of Venice –William Shakespeare the Cambridge university printing press published 1953 The Shakespearian Stage 1574-1642 3rd edition Andrew Gurr Twelfth Night the Macmillan Shakespeare 1972 Such Is My Love: A Study of Shakespeare*s Sonnets. By Joseph. Pequigney. Chicago: University of Chicago Press, 1985 The sexual aberrations S Freud – The Material Queer: A Lesbigay Cultural Studies †¦, 1996 – West view Press The New International Version The Holy Bible Homoerotic space: the poetics of loss in Renaissance literature By Stephen Guy-Bray 1982 University of Toronto press http://en. wikipedia. org/wiki/Sodomy http://en. wikipedia. org/wiki/Timeline_of_LGBT_histor y

The Theory Of Anger And Its Effects On The Individual s...

Sell et al. (2009) address the relationship of anger to the ability to inflict costs and confer benefits during negotiation through bargaining. This is assessed within the recalibrational theory of anger which theorises there is an evolutionarily derived anger system that is used in bargaining to gain favourable outcomes by incentivising others to re-assess the worth they place on the angry individual’s welfare. Welfare Trade Ratios (WTRs) compute how much worth is placed on the welfare of another compared to the self within the recalibrational theory. Anger works to gain the highest cost-effective WTR from others depending on bargaining position that is derived from an individual’s ability to inflict cost (through aggression) and†¦show more content†¦Therefore, anger is more effective in negotiation for stronger and more attractive persons. The authors made these variables operational by proposing that: A. for men upper-body strength predicts ability to inflict cost through aggression B. for women attractiveness is used as an advantage in bargaining and would predict ability to confer benefit They consequently predict that: A. stronger men and more attractive women will have an advantage in bargaining (ability to inflict cost/confer benefit), therefore succeed in conflicts more often, feel entitled to better treatment and be more prone to anger. B. Stronger men should have a history of fighting and endorse violence as a resolution to personal and international conflict. Correlation and regression analyses assessed relationships between self-report and upper-body strength measures. Men’s physical strength was measured using: A. Lifting strength assessed using weight lifting machines (study 1) B. Portable handgrip measures and cumulative scores of flexed bicep circumference, self and other perceived strength (based on rating photographs) (study 2) The sample from study 1 was recruited from a gym. This sample may have atypical features so the student population was sampled in study 2. Participants in both studies completed self-report scales assessing anger-proneness, fighting history, rumination, belief in the utility

Teacher Communication Flaws That Can Hinder Students ...

Do you know what makes a teacher great? One of the most important qualities that teachers should have is good communication skills. Good communication skills are essential for students’ learning. There are several reasons why many teachers are not effective teachers. For instance, it can be a result of their lack of speaking ability when they teach, which include: their inability to keep an appropriate pace during lectures, their failure to speak coherently, their tedious approach to their lessons, and/or their inability to listen critically. For example, in the case of Helen Keller, although she was blind and deaf, she became a very successful student because her teacher Sullivan was an excellent communicator. In the following report, we will discuss some teacher communication flaws that can hinder students’ learning. The first type of flaw that we can identify in a teacher is referred to as a â€Å"quicker.† This type of teacher speaks too quickly. In doing so, many students get confused and struggle to learn and understand new information. If the teacher lectures too quickly, then students do not have enough time to follow the content or take notes. Personally, I had a teacher who was a â€Å"quicker† when I took an ESOL (English for speakers of other languages) class at Pasadena City College. Most of my classmates and I were international students, and we were not very good at English. At the time, my classmates and I could not understand what the teacher was teaching; and manyShow MoreRelatedEssay On Development And Implementation Of A Shared Vision1154 Words   |  5 Pagesreal-life anecdotes and examples to prove to readers that leadership is replete with risk. However, the duo ascertains that leadership is worth the risk since material payoffs are not the final reward. Real leadership can transform people’s lives. The authors write, Without learning new ways - changing attitudes, values and behaviors - people cannot make the adaptive leap necessary to thrive in the new environment. Consequently, change causes disequilibrium. People naturally find it difficult toRead MoreThe Theory Of Multiple Intelligences1226 Words   |  5 PagesIndividualized Learning Among the many flaws that currently trouble our education system there is one that vividly stands out to me, and that is how our current system is threatening individualism. Our system is oriented towards being efficient to large groups of students and forgets to take into account how people have different interests, ideas, and ways of learning. Instead of being so centered on the amount of students that are being educated, its main concern should be the quality of educationRead MoreProblems with High School Education1060 Words   |  5 Pagesnineteenth century. However, in the years since, the public school system has developed many flaws. The system that was originally created to enhance the lives of students and better society now causes much detriment. Although public education claims to be the â€Å"great equalizer† there are many problems ignored by school reform policies that hinder the learning of children. Income greatly impacts a child’s learning ability. In the United States, where a child attends school is based on where he orRead MoreThe Achievement Gap Of Low Income African American Students Essay1871 Words   |  8 PagesAmerican students, I am now going to research even more by exploring trends, issues, evidence-based remediation practices, the preferred learning styles and the identified achievement gap of low-income African American students. Through the chart I am going to display, this will show various ways that low-income African American students are struggling at Steele School. However, I am hoping with the information below I can use this to display to others how certain multicultural education, learning stylesRead MoreNegative Effects Of Smartphones On Children1679 Words   |  7 Pagesespecially, are stealing students attention, making it difficult for kids to focus, communicate, and think critically. Teachers surveyed by the director at Pew Research Ce nter, Kristen Purcell, concluded that this is creating short attention spans in a whole generation of children (qtd. in Richtel). While some students are capable of switching between using their phone as a learning tool and device for entertainment, it seems many students cannot handle the task. When students appropriately use smartphonesRead MoreAmerican Foreign Policy And The Education System1471 Words   |  6 Pagesused the example of the Vietnam War, where he regarded it as an â€Å"outburst of criminal insanity† by the American side as the U.S. was fighting not against the communist movement in North Vietnam, but rather for the independence of South Vietnam. This can be seen as a failure of the Western education system that is easily affected by what is said in the mass media and press releases, and hence, tends to move away from discussions regarding the atrocities and failures of governments and individuals inRead MoreA Synopsis of the Movie I Not Stupid Too4121 Word s   |  17 Pagesshows.† – their parents keep on blubbering too much and don’t care about their children’s feelings as long as they are able to say their pieces. At school, Jerry was chosen as the lead narrator for their school play and encouraged by his teacher to get his parents to attend. But he falters because he knows that his parents are very busy and view performances as just a waste of money and time. Aside from this, he got bullied by his classmates who made her kiss a girl and fallaciously madeRead MoreQuestions On Hypothetical Online Degree1816 Words   |  8 Pagesobtain access to every single lecture a student would be required to attend to receive a bachelor’s degree. Although a degree would not be earned by taking advantage of the open course policy, the tools and skills required to work in a high-level profession could be gained. How can the functionality of computer learning be determined, however? One of the research approaches is to analyze, and collect data on the ability and efficiency of computer based learning. This is done by building a hypotheticalRead MoreEssay about The Debate Over Bilingual Education and Immersion Programs3684 Words   |  15 Pages(LEP) students in the United States has been heating up. The increasing need for such services insights passionate supporters and opposition to rise up against one another in the fight over which is better. Advocates of bilingual education stress the value in helping students retain and even enhance proficiency in their native language, while at the same time gaining proficiency in the English language. Critics of bilingual education, however, contend that such programs only â€Å"keep students in aRead MoreThe Impact Of Social Media On Our Psychological Wellbeing1837 Words   |  8 Pagesconnective learning environment (Friesen, Lowe, 2011). Th is is supported by a survey, including around two thousand teaching faculty members from higher education in the US, which reported that 80% of faculty used â€Å"social media for some aspect of a course† they have taught (Moran, Seaman, Tinti-Kane, 2011, p.12.) Particular features of social media that enhances education includes online videos from sites such as YouTube, blogs, podcasts and virtual learning sites where users can learn collaboratively

Walt Disney A Pioneer Of Cartoon Films And As The...

I can never stand still. I must explore and experiment. I am never satisfied with my work. I resent the limitations of my own imagination ¨ (Disney, 2014). Walter Elias  ¨Walt ¨ Disney is famous as a pioneer of cartoon films and as the founder of The Walt Disney Company. He was an American motion-picture producer, television producer, and a showman. Disney came from humble beginnings but ended up transforming the entertainment industry. Walt Disney had a challenging childhood, grew up and chose a career that would liven up his life, achieved many accomplishments, and left a legacy for years to come. Childhood Walt Disney was born on December 5, 1901 in Chicago, Illinois. His father was Elias Disney and his mother was Flora Call Disney.†¦show more content†¦He was rejected for being underage. â€Å"Instead, he joined the Red Cross and was sent to France for a year to drive an ambulance† ( ¨bio. ¨, 2014). Disney returned from France in 1919 and moved back to Kansas City. In Kansas City, Disney started to make cartoons, which were called Laugh-O-Grams. However, soon this company fell bankrupt. Disney had discovered that it was his dream to transform the entertainment industry, so he moved to California to make his dreams a reality. Career At age 21, Disney moved to California with $40 in his pocket (â€Å"Beginnings: Walt Disney’s Early Years†, 2014). In Hollywood, Walt Disney and his brother, Roy began the Disney Brothers’ Studio and began to create more cartoons. Disney faced many business setbacks but, eventually, he created the character that would give him sensational success, Mickey Mouse. Around the same period, Disney married one of his employees, Lillian Bounds. Later, Lillian and Walt would be blessed with two daughters, Diane and Sharon. The success of Mickey Mouse let Walt Disney expand his studio and improve the quality his animations. In 1929, Disney created Silly Symphonies. These one-reel shorts featured MIcky’s newly created friends Minnie Mouse, Goofy, Donald Duck, and Pluto ( ¨bio. ¨, 2014). In 1937, the first full length animated film, Snow White and the Seven Dwarfs, premiered. Astonishingly, the film made $1.499, despite the Depression.

Corporate Accounting and Reporting

Question: Discuss about the Corporate Accounting and Reporting. Answer: Financial Reporting and Acquisition Analysis:- Financial reporting can be described as the disclosure of the summary of financial activities of an organization for a certain period along with proper notes and explanation regarding the preparation of the reporting. Acquisition analysis is the calculation process of goodwill, earned by any entity, from the acquisition of another entity. The various accounting standard boards and governments have developed many guidelines for proper financial reporting. Different accounting standard boards have provided proper instructions for the acquisition analysis process also. AASB Financial reporting guidelines The AASB 101 and IAS 1 are significant for the various types of the financial reporting. In case the paragraphs are added to this standard prefix of, Aus is provided. The AASB 101 is shown with the presentation of the statement of the changes in the equity and the net assets and other types of the capital arising from the different sources of the capital transactions. The IPSAS 1 accounts for the extraordinary items. The objective of the presentation of the AASB objectives prescribes about the presentation of the reports about the general purpose financial reports. This is done on order to ensure the compatibility with both the entitys of financial reports for the previous methods. The Aus.1.1 is applicable for the preparation of financial reports, which are as per the standards of part 2M.3 of the corporation Act 2001. It further states the reports which are in accordance with the general purpose of the financial reporting (Palmer 2013). The Aus 1.2 is applicable to those standards, which are stated in the beginning of the financial reports prepared on or after 1st January 2005. The Aus1.3 is not seen to be applicable for the periods in the beginning of the same period as mentioned. Aus 1.4 are applicable to the financial reports where the information is obtained application of the materials, which are in accordance with the AASB 1031. The Aus 1.5 is seen to be efficient in terms of the AASB 1001 policies, which states about the notification given from Commonwealth of the Australia Gazette No. S 130. It has been seen the AASB 1014 is set to extinguish the debt as per notified in the commonwealth of the Australia Gazette No S 478 Some of the other financial, reporting standards is related to the financial reporting as AASB as per Financial Report Presentation and Disclosures as notified in the Commonwealth of Australia Gazette No S 485. The AASB 1040 statement is also responsible for mentioning of the different types of the statement and which are clearly mentioned as per the AASB guidelines (Henderson et al. 2015). The major component of the financial reporting includes the preparation of the statement of the cash flow, balance sheet, profit and loss account and trial balance. Journal entries are critical for a sound financial reporting. This shows that it is required for the making of the entries as per individual transaction. The next step in the financial reporting includes stating of the necessary entries in the ledger entries from the respective journal entries. In all the journal entries it is also important to provided the various types of then footnotes which clearly states about the necessary reasons for the entries made into the journal. The financial reporting is also done based on the preparation of then cash flow statement. This statement is shows the cash and the cash equivalents. The cash flow statement enables the investors to understand the different types of the operations of the company. The main types of the operation of the company includes the various type of the cash flow s of the company and is further included in the different. The cash flow statement is further responsible for providing the various types sources of finance as per the cash flows statement is prepared as per the AASB standards, which clearly show the different types of the transactions. The financial statement also provides the various types of the balances of the assets and the liabilities in the balance sheet statement. The presentation of the profit and loss is associated with providing of all the necessary details of the income and losses generated by the company. The income statement is further known to provide the summary of then expenses and the revenues, which are being generated from the different types of the sources such as the direct and the indirect sources. The main goal of the presentation of the financial done as per the AASB standard is to show the various types of the fairness in the accounting and reporting of the data as per the rules and guidelines shown on the financial rules given by the AASB standards. This is clearly demonstrated by the financial as per the and the guidelines of the various types of the section and the subsections as per given by the AASB guidelines. The different types of financial reporting are also based as per the updating then entries as doer the adjustment that is to be made in the day-to-day transactions. The main criteria for the changing of the transaction are based on making of changes in the initial level (Birt, Rankin, and Song 2013). AASB Acquisition Policy The acquisition policy as per the AASB is mainly based on the asset acquisition on the bargain price and goodwill acquisition. The acquisition policy is based on the value of goodwill is based on the excess price over the actual price of the acquisition. The analysis of the different types of the acquisition policy is based on the various types of the constraint of the analysis on the financial data. Based on the bargain price of acquisition in case where the company is unable to maintain a sufficient amount of liquid cash the acquisition amount is paid in the basis of the reduced a amount which may be due to the reason that the company was unable to maintain ten sufficient amount of the goodwill. This type of the maintenance of the goodwill amount is ideal in a situation where the company is on the verge of earning losses or the then company is unable, to maintain a sufficient amount for among two for purpose of the maintenance of the cash other cash equivalents. This is ideal, for those companies, which are having lower amount of the assets, and then the bargain price acquisition is most applicable, procedure for the settlement the acquisition amount. The various types of the other aspects of the company is seen on the basis of the different of procedures which clearly stated about the lower profit maintaining aspect of the company (Kang and Gray 2013). According to AASB (2016), the other types of the constraint of the acquisition policy are based on the acquisition through the goodwill amount. The acquisition through the goodwill amount is based on that acquisition strategy where the excess amount of the goodwill is paid to the company, which is being acquired for because of the excess availability of the liquid cash and the better availability of the finances to the company. This method of the acquisition is ideal when the company is having a very sound financial, position in the market and the most appropriate method to settle the acquisition and the merger policies of the company is based on the charging of the acquisition amount based on the goodwill amount. Then better is the position of market in the industry the higher the amount of the goodwill, which needs to be paid to the company for the purpose of the settlement of the acquisition amount. This particular method is applicable to those Australian companies which are havin g high process assets and known for improved customer service in the industry. In terms of the companies is known to maintain a higher amount of customer reputation through the higher amount of the balance of the company is applicable to earn a higher amount of the goodwill. The acquisition policy based on the goodwill of the company is most applicable, for those companies, which are on top of the list in the ASX index. The goodwill method also shows that companies are used to be using the good use of the brand image of the company, which is directly related to then higher payment of then goodwill amount of the company. Hence, it has be understood that higher is the value of the current assets of the company and the company in the market higher will be the value of the companies goodwill amount and the higher will be the amount of the acquisition amount which needs to be paid to the company who wants to acquire (AASB 2015). According to Su and Wells (2015), the analysis of the both the methods of then of the acquisition policy clearly shows that the bargain price of the goodwill policy is based on the reduced amount of the of the goodwill amount. The company pays this while on the other hand the acquisition policy based on then goodwill method is most applicable in situations where the companies are observed be paying a higher amount of then bidding price for the purpose for the acquisition. Hence, the analysis of the various types of the method of acquired policy clearly shown on method is based on the undervalue of the share and another value of the goodwill calculation is based in the situation where the price paid for the merger. This price is usually greater than the asking rate due to the brand reputation of the company and the reputation in the market (AASB 2015). BCVR Entries: As per the above calculation, the value of acquisition, provided by Lisa Ltd. is lesser than the Net Fair Value of Kam Ltd. As the result, Lisa Ltd. has enjoyed profit on the acquisition, which can be considered as negative goodwill or gain on bargain purchase. Therefore, no entries are required for Business Combination Valuation Reserve. Notes to the Statement of Profit Loss and Comprehensive Income:- Samoa Limited is a for-profit company, which is based on and operated in Australia. The Statement of Profit Loss and Other Comprehensive Income has been prepared on the financial transactions over 52-week period ended on 30th June, 2016. The directors of the company have given the authorization to issue the statement. Statement of Compliance: The statement is a common purpose financial report, which is prepared in accordance with the Australian Accounting Standard Board and complies with other requirements of Australian law. Revenue:- Sales Revenue 5,000,000 Other Operating Revenue - Total Revenue 5,000,000 Significant Accounting Policies: Revenue is realized and recorded at the fair value, which is received or receivable on the basis that it fulfills the recognition criteria, as discussed below: Sales Revenue: Revenue is recognized when the significant risks and rewards of ownership of the goods have passed to the buyer and it can be measured realibly. Finance Cost: Finance costs are recognized as an expense, when it is incurred or attributed to major projects with substantial development and construction phases. Income Tax Expense: Income Tax expenses are based on the current tax, payable to tax authorities at the specified tax rate and tax laws. References: AASB, C.A.S., 2015. Investment Property. AASB, C.A.S., 2015. Revenue from Contracts with Customers. AASB, C.A.S., 2016. Consolidated Financial Statements. Birt, J., Rankin, M. and Song, C.L., 2013. Derivatives use and financial instrument disclosure in the extractives industry. Accounting Finance, 53(1), pp.55-83. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Kang, H. and Gray, S.J., 2013. Segment reporting practices in Australia: Has IFRS 8 made a difference?. Australian Accounting Review, 23(3), pp.232-243. Palmer, P.D., 2013. Exploring attitudes to financial reporting in the Australian notà ¢Ã¢â€š ¬Ã‚ forà ¢Ã¢â€š ¬Ã‚ profit sector. Accounting Finance, 53(1), pp.217-241. Su, W.H. and Wells, P., 2015. The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance. Accounting Finance, 55(4), pp.1171-1199. AASB, C.A.S., 2016. Consolidated Financial Statements Baker, C.R. and Burlaud, A., 2015. The historical evolution from accounting theory to conceptual framework in financial standards setting.The CPA Journal,85(8), p.54 Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia Gray, S.J. ed., 2014.International accounting and transnational decisions. Butterworth-Heinemann. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R., 2012.Financial Accounting. Pearson Higher Education AU Leo, K.J., Hoggett, J. and Sweeting, J., 2012.Company Accounting, Google eBook. John Wiley Sons Mardini, G.H., Crawford, L. and Power, D.M., 2015. Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8: Evidence from Jordan.Journal of Applied Accounting Research,16(1), pp.2-27 Parker, R.H., 2014. Concepts of Consolidation in the EEC.International Accounting and Transnational Decisions, p.171 Steele, C.A., 2012. The Convergence of US GAAP and IFRS: Revenue Recognition Streaser, S., Sun, K.J., Zaldivar, I.P. and Zhang, R., 2014. Summary of the new FASB and IASB revenue recognition standards.Review of Business,35(1), p.7 Wee, M., Tarca, A. and Chang, M., 2014. Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting.Australian Journal of Management,39(2), pp.265-291 www.aasb.gov.au/admin/file/content105/c9/AASB101_09-07_COMPsep11_07-12.pdf. (2016).www.aasb.gov.au. [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB101_09-07_COMPsep11_07-12.pdf [Accessed 14 Aug. 2016]. www.pearsoned.ca/highered/divisions/virtual_tours/beechy/03-Chapter03.pdf. (2016).www.pearsoned.ca. [online] Available at: https://www.pearsoned.ca/highered/divisions/virtual_tours/beechy/03-Chapter03.pdf [Accessed 14 Aug. 2016].