Saturday, January 25, 2020
Contemporary Theories of Crime
Contemporary Theories of Crime According to the history and development of the criminological theory, the knowledge of crime theory has a tendency to include the past criminological theory that has been developed before. For example the labeling theory has a great influence from Chicago school, Durkheim theory and concepts, and symbolic interactionism (Plummer) Theory has the particularity of being the subject of constant renewal, like most of the knowledge in our society. One way of expressing this characteristic is by Thomas Kuhn in his book: structure of scientific revolutions. What he express in his theory is how the knowledge considered as ââ¬Å"normal scienceâ⬠, is in a continuum spiral, according to how theory explains reality inside the framework of paradigms. Once these paradigms reach a point in which they cannot explain reality, normal science reach the point of a crisis. To explain this crisis the paradigms of the normal science must change, summarizing what is usable by the anterior normal scien ce and adding the new knowledge in form of paradigms that explains reality (Kuhn). This is exactly what happens with criminological theory, but still, besides all the progress theory has done, crime is still something hard to attach to a whole theory, and the combination of theory perspectives seems to be the most viable way to express the phenomenon of crime. On the contemporary criminological theory, one the perspectives that has a good approach to the actual context of crime is labeling theory. The labeling theory refers to the attachment of labels to a specific person in society according to the role he has on it. For example someone who commits a crime is recognized by the group of people around him as a criminal. But is not only the person who commits a crime, someone who is accused of committing a crime, doesnââ¬â¢t necessarily have committed that crime, but still he gets the label. Labeling theory refers to the identity that other people confer to one person. This identity is expressed as a label. The labels are stigmas inside society[1] that people must carry. This leads to the other part of the theory. Labeling theory, besides confer a stigma to the members of a society, also tries to explain another aspect of criminological behavior by opening the possibility of change in criminal behavior[2]. The stigma is hard to remove, but this theory proposes a way of reintegrating the members considered abnormal[3]: shaming is the process in which the person submit himself to a treatment or circumstance in which he resigns socially to crime, allowing him to reintegrate to society as a normal subject. The support of this theory is that bring an enormous quantity of material observation in other aspects of society, providing and using the concepts that society uses to determine the subjects inside it. For example the use of labels that are not only related to crime. Another contemporary theory with a wide perspective and more accurately related to actual crime is the environmental theory. This theory has a very situational approach to crime, because it is based on the characteristics that a special place must have for crime to be something executed. Crime occurs within the intersection of a space, time, a motivated offender, an attractive target, and lack of guardianship (Francis T. Cullen). The approach of this situational context has also the inclusion into theory of the daily activities of society, demarking the situation and the possibility of decrease crime by nullifying the situations in which crime can be committed, according to the routine people has. This theory has an opening to set crime as something different from the theories used before the 60ââ¬â¢s. The possibility of seeing crime as something that may happen in every context, changes the relations of a stigmatized person to a situational expression of crime. Crime becomes the main subject of study, not the context[4] or the person who commit crime. When in this theory it is said that the focus is on crime, still a lot of concepts and ideas are part of the theory. For instance, the influences of Chicago school of mapping and characterizing crime zones. One contemporary expression of the applications of this theory is the broken windows theory[5]. The third analyzed theory in this text is the Developmental theory. This theory proposes the approach on how crime is explained by the whole history of one subject, group, and society. Crime is attached to every life expression that has happened since birth. Having a research of the main aspects of one personââ¬â¢s life, the individual expression and social values get mixed as the theoretical approach explains crime. This mixture of social and individual behavior is what allows this theory to be one of the most wider and contemporary (Paris). This theory is most applied to young people[6] and it takes into account the perception of the people who commits crime and the people who are victims of a crime. As other contemporary theories, there is possibility of change in the criminological behavior, allowing the criminal to be a normal individual. Some authors explain three ways in which this theory is applied to specific situations. The first one is the continuity of behavior in life course. The second one is that life course behavior might change or continue during time and on its characteristics. And the third one is that the life course behavior continues and changes. This theory is a multiple perspective to analyze crime, by studying the things to take into account to set an idea of how crime develops inside society by the life course of individuals, making a reciprocal analysis of the individuality and collectivity. All together These three theories provide a wide range of analysis, if the three of them are put together there are a lot of factor that would be covered by these theories. Still is not like just mixing the three theories. Each theory has a valid point and perspective to take into account. For example, the developmental theory takes into account the life course, which is an abstraction of the material and real life of the people. It is really a manifestation of the influence of all the material aspects under the mirror of time. This approach is quite accurate to study specific phenomenon because the analysis is deeper in context and it show the influences of society altogether with the individual tendencies. The approach of this theory at certain ages is what restrains this theory to be used. Because of its focuses on age, their analysis perspective loses weight when it is tried to be used in studying different groups, and in the theory itself. This loss of weight is because one of the main cores of this theory is the social development related to biological development. One of the tendencies of these three theories is to provide an option to explain how crime can be changed. Proposing a solution, like the shaming theory[7], or proposing new safety procedures to secure the environment. All these three theories keep the opportunity of becoming a normal[8] citizen or member of a society. Still, besides of the solutions proposed, the praxis of a theory can be very different from what the expectations are. One of the characteristics of these theories, is that are short in context matters. This means that theoretical explanations are only based as maximum to a nation level[9], provoking that many of the structural and contextual representations in politics, economics, culture, education, etc., in the world, cannot be part of the theoretical analysis. But still these representations have their manifestations even in small communities. This is impossible to not take into account macro-tendencies, but it is possible just to focus in micro-tendencies, even if this does not explain a complete context. Labeling theory, as the developmental theory, is not a completely sentence of explanation, but the analysis perspective that is valuable of this perspective is precisely the idea of a label. With the consent or without it, people always make judgments and make labels to identify other people, and to be identified among society as an individual. What criminological theory does is to focus on the labels related to crime. This is a much attached way in which theory explains reality with constructions of reality from society. One of the characteristics of this theory is also that label is just a value granted for the people participant in society, and because of that, according to the social capital[10] and possibilities of change that people have, they might change their label at will. Another fact of this theory, but no so attached to social reality is one of the manifestations of this theory, because of the idea of shaming, not because is not possible, but because is sometimes a motor to commit more crimes in certain contexts. The environmental theory has the possibility of treating crime as a situation with a specific context and circumstances that must be accomplish for the crime to be committed. The focus on the crime as a main subject allows this theory to be the bond for the combination of the other three theories, increasing the possibility of explanation and praxis that these theory have in total. These theoretical perspectives allow taking into account the elements of developmental theory, and use them together in the same explanations or theory. Of course in this conjunction of works, the aspects that restrain developmental theory must not be taken into account. The same goes for the labeling theory. Environmental theory has the possibility of being the connection between the individual perspective of crime in labeling and developmental theory, but at the same time it takes into account the idea of generality prescribed in both. Together with the perspective that environmental theory uses of situational context, crime becomes a definition with a lot of defined perspectives. Using the idea of label and the identity factor to set inside society, and as a representation to the outside society, the idea of crime explains one side of the individual behavior, by the representation that people has during a certain act. The environmental theory explains the event expressed as crime according to the material context in which people lives, but also making reference to another expression of behavioral crime conduct. Using some perspectives of the developmental theory, the factor explained before is part of a whole construction of life, providing a deeply analysis of a crime event, circumstance, conduct, behavior, context, social representation, and manifestation. Contexts and explanations The idea of the scientific revolutions explained at the beginning of the text, is to express one of the situation in which crime theory can be expressed more attached to explain reality. In case of the criminological theories, the perspectives are as many as a bunch. In the whole package of theories, the time has played a main role to develop each theory as the knowledge in crime situations and circumstances becomes wider. But there is a moment, and had happened before, that theory needs a new view and perspective. The citations and influences of the theories in the XIX are immersed in the theories of the XX, and now the contemporary theories are making improvements to explain by new paradigms the new circumstances that involve crime in our society. This, according to Kuhnââ¬â¢s idea, is the traditional process of making the scientific revolution. That is why is importance to pose a new circumstance that provokes a crisis in the criminological theory. Using these three theories may provide a great angle of perspective to analyze a concrete situation. But still the theories are short when it comes to practice. For example: the Mexican context. At first sight is a country like any other, but their main economic and political relations are with United States. The country has a first sight corruption; the police[11] are one of the main actors in these situations and are colluding with the narco[12]. The country is subject of constant violence, but the government is unable to solve the situation, because of the illegal trades and agreements that had surpassed the government power politically and economically. This is at macro-scale, but a micro-scale is almost the same, with the addition that is the poor people who gets involved in this violent context to have something to eat every day. So, how can these three theories make an approach to the context of Mexico? Evidently the crime is on one of the highest rates of Mexican history nowadays. But what is the work of the criminological theory when the established law steps aside and leaves the path to the everyday survival law? Criminological theory must be applied to the context in which it must[13]à be an explanation that requires a reaction from people. Criminological theory as it is right now, does not have the possibility of explaining the events that are happening in the world like Islamic State, Mexicoââ¬â¢s violence, Ukraine war, and more. Criminological theory is being insufficient for the fast and changing environment in the world. The implications are every time wide in economy, politics, culture, etc. Using the actual theories to explain crime[14] may explain some aspects of reality, but recovering just the important aspects of each theory does not lead to a complete explanation and possibility of chang e of the real context. Being transdisciplinary is one of the new paradigms that criminological theory can use. Not closing the explanations of the criminal world to just the criminal theory. The possible revolution that criminology as a theoretical science can have is to be at the time of the context. References: Francis T. Cullen, Robert Agnew, Pamela Wilcox. Criminological theory: past to present. New York: Oxford university press, 2007. Kuhn, Thomas. Estructura de las recoluciones cientificas. Mexico: Fondo de Cultura Economica, 2006. Paris, Jessica. Environmental criminolgy and crime prevention. n.d. http://legacy.usfsm.edu/academics/cas/capstone/2010-2011/criminology/paris-environmental criminology intel led policing.pdf?from=404. 29 09 2014. Plummer, Ken. Labeling theory. University of Essex, United Kingdom, 29 09 2014. http://www.sjsu.edu/people/james.lee/courses/soci152/s1/ajreading10labeling.pdf . 27 09 2014. [1] According to the criminological theory, this is focused on crime. [2] This is an implication that this theory has when is applied to explain crime. The results vary, because of personal behavior, situations, and social strains. Even, instead of reducing crime, these implications can even increase it. [3] Those who are consider criminals. [4] This does not mean that context is not taken into account. [5] The maintaining and safety control of urban environments may be a big influence to stop crimes. [6] There is a graphic that represents the main ages in which crime occur that set the age of 10 as the beginning and 20 when the young people stop committing crime. [7] Emphasize on social punishment to provoke shame. It focuses on the behavior on the offender. [8] According to the establishments of what normal is, and also if crime is considered as something abnormal. [9] Contextually, this is a big spectrum, but the political tendencies, economics, society and culture, in which crime is a subject of constant representation, are bigger than the idea of a nation. [10] Explained deeply in ââ¬Å"Two concepts of social capital: Bourdieu vs. Putnamâ⬠By Martti Siisiasen, Department of Philosophy, Trinity College, Dublin Ireland. From: http://c.ymcdn.com/sites/www.istr.org/resource/resmgr/working_papers_dublin/siisiainen.pdf [11] The public force that most stop the crime and apprehend the offenders. [12] Production and commerce of drugs, and traffic of people. [13] The using of this word emphasizes a moral reaction against crime. This must be included as a factor that may change according to the context. [14] Under the look of a moral conception of good and evil.
Friday, January 17, 2020
Blue Nile and Diamond Retailing Essay
1.What are some key success factors in diamond retailing? How do Blue Nile, Zales, and Tiffany compare on those dimensions? Key drivers of customer purchases in diamond retailing include quality and range of products offered, reputation, professional advice offered, and customer perception and emotional bonds, including a positive buying experience and customer service. Success is also dependent upon obtaining economies of scale through such avenues as preferential access to resources, an effective supply chain and marketing strategy, as well as an ability to control facilities and operating costs and manage inventory effectively. Blue Nileââ¬â¢s, Zalesââ¬â¢, and Tiffanyââ¬â¢s key success factors in dealing with customers are related to the characteristics of their individual target markets. Blue Nile, for example, offers high quality diamonds and fine jewelry online that are comparable to Tiffanyââ¬â¢s but with markups that are lower than Tiffanyââ¬â¢s and Zalesââ¬â¢. Blue Nile, which was founded in 1999, focuses on customers who want good value and who prefer to shop conveniently from home and without incurring high pressure sales tactics. They also provide customers with easy-to-understand jewelry education, as well as the ability to design custom jewelry. However, its customers must forego a hands-on purchasing experience as well as the instant delivery offered by Tiffanyââ¬â¢s and Zalesââ¬â¢ retail locations. Tiffany, which opened in 1834, is an independent, specialty jeweler that offers premium-priced diamond rings, gemstone and fine jewelry, watches, and crystal and sterling silver serving pieces. Tiffanyââ¬â¢s exclusivity and prestigious brand image, extensive service, and fashionable locations allow it to maintain and gain luxury market share domestically and globally. In contrast, Zales, a specialty retailer of diamond fashion jewelry and diamond rings in the U.S. since 1924, has high name-brand recognition and appeal to value-conscious shoppers. Zalesââ¬â¢ chain of retail venues for its middle-class target customers includes Zales Jewelers, Gordonââ¬â¢s, and Piercing Pagodaââ¬â¢s mall-based kiosks that appeal to teenagers. Zales offers more moderately priced and promotion-driven products compared to Blue Nile and Tiffany. It also competes with discounters such as Costco. Economies of scale and sourcing are achieved differently by each company. Blue Nile has the most cost-effective business model because of exclusive supplier relationships that allow the online retailer to offer a manufacturerââ¬â¢s diamond inventory without purchasing it until needed. In addition to low warehouse and inventory costs, Blue Nile avoids the facilities investment expense and operating costs of the bricks-and-mortar retailers. U.S. retailer Zales is able to obtain economies of scale because of its large number of stores, but high inventory costs due to extreme changes in product offerings and marketing strategy in 2006-2007 confused its traditional customers and severely hurt its bottom line. Tiffany sustains high profit margins through its globally dispersed locations and online presence, established third- party sourcing as well as in-house manufacturing which provided 60 percent of its products, and by utilizing centralized inventory management to maintain tight con trol over its supply chain and reduce operational risk. 2.What do you think of the fact that Blue Nile carries over 30,000 stones priced at $2,500 or higher while almost 60 percent of the products sold from the Tiffany Website are priced at around $200? Which of the two product categories is better suited to the strengths of the online channel? Blue Nile is able to successfully offer diamonds priced up to $1 million or more online by emphasizing the large variety of certified high-quality stones available and a markup that is significantly lower than that of its store-front competitors. The main source of Blue Nileââ¬â¢s competitive advantage over traditional, store-based retail jewelers is that it has lower facilities cost and inventory expense. Only one central warehouse is needed to stock its entire inventory although outbound transportation costs are high because it provides customers free overnight shipping. Additionally, through exclusive supply relationships, the firm is allowed to display for sale the inventory of some of the worldââ¬â¢s largest diamond manufacturers/wholesalers. Selling high-priced diamonds online works for Blue Nile because its competitive strategy is based on the priorities of its target market customers. These online customers want high-quality diamonds, but place strong emphasis on receiv ing good value for the cost and on product variety, are willing to wait for their jewelry, and often prefer to customize their purchases. In comparison, Tiffany successfully uses a combination of over 180 exclusive worldwide retail stores and an online channel to benefit from the strengths of both channels. Approximately 48 percent of the companyââ¬â¢s net sales come from products containing diamonds, with more than half of retail sales coming from high-end jewelry with an average sale price of over $3,000. Its online offerings, however, focus on non-gemstone, sterling silver jewelry with an average price of $200. The company offers a wide variety of these low demand items with high demand uncertainty, and they account for more than half of its online sales. Online sales are facilitated by Tiffanyââ¬â¢s already-in-place centralized inventory management system, in-house manufacturing, and strong supply chain and information infrastructure. These lower-priced products increase the firmââ¬â¢s potential customer base and improve margins by reducing operating costs. Tiffanyââ¬â¢s sales of sterling silver jewelry priced around $200 are more suited for the strengths of the online channel than are Blue Nileââ¬â¢s thousands of stones priced at $2,500 and above. With the growing popularity of e-business, competition with Blue Nileââ¬â¢s sole business model is increasing. In addition, with its well-to-do but price-conscious customer base, the company is more affected by the effects on difficult economic times on purchasing behavior than is Tiffany with its less price-sensitive global customers who demand luxury goods at any price. Blue Nile is also more susceptible to the rising costs of diamonds and of labor because it does not purchase the majority of its diamonds until a customer decides on a purchase. 3.Given that Tiffany stores have thrived with their focus on selling high-end jewelry, what do you think of the failure of Zales with its upscale strategy in 2006? Tiffanyââ¬â¢s upscale strategy, affluent customer base, and business model evolved over a period of more than 100 years, and changes such as adding an online distribution channel were made gradually and as an extension of Tiffanyââ¬â¢s current business practices. Zales, on the other hand, handled a strategic shift to upscale retailing within a time period of one year and failed drastically as shown by the following chain of events. Feeling the pressure from discounters Wal-Mart and Costco, Zales decided to give up its long-time strategy of selling promotion-driven diamond fashion jewelry and diamond rings in order to pursue high-end customers. In this 2005 ambitious move to become more upscale, Zales invested heavily in higher-priced diamond and gold jewelry with higher margins and dumped its inventory of lower-value pieces. Led by an ambitious CEO, this new strategy initially sounded as if it would work. However, trying abruptly to undo an 81-year-old strategy and brand reputation for selling moderately-priced items was doomed to fail. The company lost many of its traditional customers who were put off by the suddenly higher prices, and it did not win the new ones it had targeted. As a result, Zales abandoned its new strategy in 2006, hired a new CEO, and began transitioning a return to its traditional strategy of attracting the value-oriented customer. This change involved selling off nearly $50 million in discontinued upscale inventory and spending nearly $120 million on new moderately-priced inventory. The actions severely affected Zalesââ¬â¢ bottom line for at least the next two years, not to mention alienating its middle-class customer base. The situation was further compounded by rising fuel prices and falling home prices in 2007 which caused a decrease in consumer discretionary spending. 4.What do you think of Tiffanyââ¬â¢s decision to open smaller retail outlets, focusing on high-end products, to reach smaller affluent areas in the United States? Opening small, fashionable retail outlets in smaller affluent cities is a good move for Tiffany. Doing so provides the company a quicker, more cost-effective way to expand its store base and its target-market reach in the United States. A smaller store format offers lower operating costs and a shorter payback period on capital investment, both of which help increase margins and returns. With it strong brand equity attracting well-to-do customers and with efficiencies in terms of a highà ¬Ã ¬-margin product mix, lower inventories are required, faster turnover results, sales per square foot are higher, and overall store productivity is increased. 5.Which of the three companies do you think was best structured to deal with the downturn in 2009? Zales was most affected by the 2009 economic downturn in the U.S. which severely damaged the countryââ¬â¢s retail jewelry industry. The Texas-based company, with retail stores located only in North America, was more vulnerable to adverse U.S. market conditions than the geographically-dispersed Tiffany and Blue Nile. The company was still trying to regain market share among its middle-class customers and handle merchandising issues in light of its failed strategy begun several years earlier to go upscale. Additionally, a new CEO in 2006 who began the companyââ¬â¢s return to its traditional strategy based on diamond fashion jewelry and moderately-priced diamond rings, had not been able to restore the company to profitability. Blue Nile, with its already low operating costs and small inventory holdings, was in a better position than Zales to weather the economic downtown. Because Blue Nile does not purchase the majority of its diamonds until a customer places an order, its bottom line was not as severely impacted by customers who began purchasing less expensive jewelry and by those who stopped buying completely because of strong price-sensitivity. Before the downturn, the company had already increased its international Web site presence by launching sites in Canada and the United Kingdom and opened an office in Dublin. The Dublin office offered free shipping to several western European nations, while the U.S. office handled shipping to Asian-Pacific countries. In spite of the above, Blue Nile saw its first decline in sales in the third quarter of 2008. Tiffany, as a jeweler and specialty retailer, was the best structured of the three companies to deal with the 2009 U.S. economic downtown. There is not as strong a correlation between its sales and consumer confidence levels as there is with Blue Nileââ¬â¢s customers. With over 100 stores in international markets, Tiffanyââ¬â¢s operations are much more globally diversified than Blue Nileââ¬â¢s. In addition to its extensive global and domestic retail outlets, Tiffany also has the benefit of its e-business distribution channel and of catalog sales. With its strong business model and high margins on a broad range of offerings, tightly controlled supply chain, and the exceptional power of its brand image, Tiffany fared better than Zales and Blue Nile during the economic downturn. 6.What advice would you give to each of the three companies regarding their strategy and structure? In light of the previous answers, I would recommend the following: 1) Zales needs to expand to markets in other than North America to lessen the severity of the effects of future economic downturns in the U.S. With its longstanding presence in the U.S. retail jewelry industry, it should also focus on reinforcing the value of its brand with consumers in its target market. Zales should increase its marketing efforts and continue to expand its e-commerce business. This will generate revenue and improve its margins by lowering operating costs. 2) Blue Nile should continue focusing on its low price for high-quality diamonds and on its unique online customer experience to further differentiate itself from Tiffanyââ¬â¢s and other retail jewelry competitors. It definitely needs to expand its international presence by launching more country-specific Web sites, as well as continue enhancing its current Web site. Just as importantly, it needs to diversify its marketing efforts to online communities and to the public in general to increase its brand name recognition and appeal. 3) Tiffany should continue to increase its small-store formats in the U.S. and develop a stronger presence in its direct selling channel. It needs to grow its sizable international operations, particularly the fast-growing Asian luxury market, in addition to entering untapped emerging markets. With the increasing cost of diamonds and gold, it might assess the advisability of participating in sales promotions which it has never before done. Most importantly, Tiffany should continue increasing its supply chain efficiency and protecting its brand equity at call costs.
Thursday, January 9, 2020
Analysis Of Beckett s Waiting For Godot - 1159 Words
As the play opens, the most prominent aspect you come to see is the lone Weeping Willow - a stark tree. Beckett himself confessed to his biographer James Knowlson that he had drawn the precise stagecraft of V and E before the stark tree from Caspar David Friedrichââ¬â¢s painting ââ¬Å"Two Men Contemplating the Moon 1819-20ââ¬â¢ (PP) - The very vision of Vladimir and Estragon anticipating only God-ot knows whatâ⬠¦ As a postmodern play, Waiting for Godot utilizes unconventional style of pastiche and appropriation, borrowing meaning extensively from other literature which has sought to define the human condition. Considering the ethos of Beckettââ¬â¢s nihilistic play and itââ¬â¢s perception of God and the afterlife, the menââ¬â¢s relationship with the tree is steeped in death. As critic Mary Daly examined; the tree can be interpreted as Hanging God, the Dangling One, and Lord of the Gallowsâ⬠, titles for Odin, worshipped by the death loving German mythos. A Christian reading of the menââ¬â¢s relationship with the Tree is that of the Tree of Life - as it randomly, without warning or rhythm, blooms in Act 1 and 2. This becomes even more absurd; the ââ¬Ëbloomââ¬â¢ representing a resurgence of hope, fulfilled wishes, as Vladimir misquotes ââ¬Å"Hope deferred maketh the something sick, who said that?â⬠Yet, as we do not know why the tree blooms, his biblical allusion that Hope deferred makes the heart sick; but a desire fulfilled is a tree of lifeâ⬠becomes meaningless and misdirected. The Tree may also be theShow MoreRelatedAnalysis Of Samuel Beckett s Waiting For Godot Essay1767 Words à |à 8 Pagesattempts to weave stories of varying degrees of intricacies with the hope that feelings will be elicited from the audience. Samuel Beckettââ¬â¢s most famous work in the theatre world, however, is Waiting for Godot, the play in which, according to well-known Irish critic Vivian Mercier, ââ¬Å"nothing happens, twice.â⬠Beckett pioneered many different levels of groundbreaking and avant-garde theatre and had a large influence on the section of the modern idea of presentational theatre as opposed to the representationalRead MoreAnalysis Of Samuel Beckett s Waiting For Godot Essay1607 Words à |à 7 Pagesââ¬Å"Let s go. We can t. Why not? We re waiting for Godot.â⬠(Beckett 332), one of the most famous lines from Beckettââ¬â¢s â â¬Å"Waiting for Godotâ⬠. Samuel Beckett is a renowned writer of his time. Although most people still question his work, he did much in the reinvention of various genres. As most people would say, Beckett lived a creative life. He was a humorist, poet, and novelist and later turned to theater director. Many authors have written works analyzing Beckettââ¬â¢s work. Our articles of focusRead MoreAnalysis Of Samuel Beckett s Waiting For Godot 1378 Words à |à 6 Pagesbeing controlled or stopped. Freedom is the power to act, speak, and think without any hindrance. In Samuel Beckettââ¬â¢s, ââ¬Å"Waiting for Godot,â⬠freedom is one of the main issues throughout the story. Characters are unable to think for themselves, they are being controlled by other character, and they are unable to move about freely. Samuel Beckettââ¬â¢s concept of freedom in ââ¬Å"Waiting for Godotâ⬠is being portrayed through the characters of Vladimir, Estragon, Pozzo, and Lucky. Each ch aracter is imprisoned inRead MoreAnalysis Of Samuel Beckett s Waiting For Godot 1950 Words à |à 8 Pagesplace in Samuel Beckettââ¬â¢s (1906ââ¬â1989) Waiting for Godot (1948) and Salah Abdel Sabourââ¬â¢s (1931ââ¬â1981) The Princess Waits (Al-Amira Tantazer) (1969). It is an attempt to compare the two plays with regard to the absurd features of time and place with reference to the aspects of the absurd theatre. The reasons for selecting these two plays in particular are: firstly, both plays share the process of waiting which is directly connected with the time and place of waiting; secondly, Abdel Sabour was influencedRead MoreAnalysis Of Samuel Beckett s Waiting For Godot1667 Words à |à 7 PagesBeen Damned Absence of Reason in Religion in Waiting for Godot At first glance, Samuel Beckettââ¬â¢s Waiting for Godot, appears to be an unavailing, pointless play whose only purpose is for comic relief. It is filled with off-topic conversations and awkward silences that seem to show no correlation. However, when the confusing plot is analyzed, it is revealed that the play is an analogy of the futility of religion. The use of language in Waiting for Godot serves to illustrate the theme that religionRead MoreAnalysis Of Samuel Beckett s Waiting For Godot871 Words à |à 4 PagesWaiting for Godot, a tragicomedy written in two acts, was written by Samuel Beckett in 1949. The plot of the play revolves around two main characters, Vladimir and Estragon, who wait in hope to meet someone or something named ââ¬ËGodot.ââ¬â¢ While on the other hand, there is Pozzo and Lucky who appear venturing on the country road. Beckett uses the characters in Waiting for Godot to embody specific meanings to their relationships and how it may parallel to the wo rld as people know it. Vladimir and EstragonRead MoreSamuel Becket May Be A Far-Famed Author World Health Organization1750 Words à |à 7 Pageskind, from wherever it starts, at an equivalent purpose it ends. there s no thought of faith no ethical values, no thought of your time and area in absurdity. Absurdity may be a word that may be explained by reasoning but the fault may be a acquainted world that within the universe that s suddenly bereft of illusion, finish of sunshine, man feels as unknown. he s in Associate in Nursing irradiate exile as a result of he s bereft of recollections of lost fatherland the maximum amount a he lacksRead MoreSamuel Beckett s Waiting For Godot2241 Words à |à 9 Pages1429631 17/02/2015 Literature Endgame, Samuel Beckett and Waiting for Godot, Samuel Beckett The vogue for Beckett started with the success of Waiting for Godot which was produced in Paris in 1953. It was his first play apart from one, Eleutheria, written in 1947 which was never published or performed. In 1946, Samuel Beckett wrote Mercier et Camier which according to Ronald Hayman in his critic essay entitled Contempory playrights Samuel Beckett show how the dialogue of the male couple anticipatesRead MoreSamuel Beckett s Waiting For Godot, Endgame, And Not I2331 Words à |à 10 Pagesin a chaotic and uncaring world, and to the playwright Samuel Beckett it is no different. In the works Waiting for Godot, Endgame, and Not I, Samuel Beckett uses elements of nihilism, pessimism, and absurdity to find humor in day-to-day existence, as well as the relationships between the self and others. Before one can analyze Beckettââ¬â¢s work, one must first understand the meanings of nihilism, pessimism, and absurdity in regard to Beckett himself. Nihilism is a term often attributed to inaction, immoralityRead MoreViolation Of The Maxims Of Cooperative Principle7912 Words à |à 32 PagesAims and Objectives of the Research Project 6) Data, Methodology and Techniques 7) Plan of Thesis I) Chapter ââ¬â I (Introduction) II) Chapter ââ¬â II (Theoretical Framework) III) Chapter ââ¬â III (Analysis of the play Endgame) IV) Chapter ââ¬â IV (Analysis of the play Waiting for Godot) V) Chapter ââ¬â V (Analysis of the plays Happy Days ) VI) Chapter ââ¬âVI (Conclusion and pedagogical implications) 8) Scope And Limitations of the Study 9) Significance of the Study 10) Conclusion CHAPTER - I
Wednesday, January 1, 2020
Essay The Myopia of Dystopia - 3805 Words
The Myopia of Dystopia Throughout human history, matters not which civilization; humanity has endeavored to attain a sociality in which one can live with freedom, enjoyment, justice, and happiness. It is human nature to see oneself in a place where it is flourishing and enjoyable, and unfortunately that is often elsewhere then where one is; after all isnt the grass always greener on the other side (Eng. Proverb). Countless writers have crafted utopian worlds for the reader to consider and explore and many of those novelists dont deem the modern-day world as the good place(Hermon, Holman) but rather one of the indescribable atrocities of war, disease, hunger etc#8230; A utopian world is a difficult, if not impossible, one toâ⬠¦show more contentâ⬠¦White creates a utopian world where the idea of equality, peace, fairness, and happiness appears as a result of King Arthurs influence. Novel shows how one individual tries his whole life striving to achieve utopia. The novel shows that the lifetime of one person is not enough to obtain this utopia as King Arthur has to past his ideas for the future generations. In Edward Bellamys Looking Backward, constructs the perfect utopia where the individual, love, and knowledge are practice unlike the other worlds. Looking Backward, and Once and Future King, did what the other novels did not; it strives for utopia and reaches it, at least for a time. N ovels that reach utopia keeps and works the ideas of individualism, love, and knowledge into the society; whereas the dystopian novels eliminate such ideas believing it will lead to utopia. George Orwell presents a world to the reader where there is no chance for a utopia whereas the citizens of that world see their world as a utopia due to telescreens, propaganda and brainwashing that leads to a society of no desires or thoughts. Citizens are not allowed to have personal thoughts or feelings due to the telescreens that destroys the individual mind. Telescreens is a design that is, in every sense, a two way interacting television set that the Party uses to keep people from thinking. A force called the Thought Police monitors the telescreens. Thought police plugged in on any individual wire... in the assumptionShow MoreRelatedDystopian America Essay595 Words à |à 3 PagesDystopian America What exactly is a dystopia, and how is it relevant today? E.M. Forsterââ¬â¢s The Machine Stops uses a dystopian society to show how one lives effortlessly, lacking knowledge of other places, in order to show that the world will never be perfect, even if it may seem so. A society whose citizens are kept ignorant and lazy, unknowing that they are being controlled, unfit to act if they did, all hidden under the guise of a perfect utopian haven, just as the one seen in The Machine StopsRead MoreFarenheit451/Gattaca, Relationship Between Man and Machine1243 Words à |à 5 Pages Bradbury satirically implements the newly ââ¬Ëinnovativeââ¬â¢ television within Fahrenheit, portraying the technology through his envisionment of the destruction/ eradication the newly fond technology could bring upon humanity, hence opening up to the dystopia found in Fahrenheit 451. Andrew Niccol wrote Gattaca in the 1990ââ¬â¢s, a decade of technological rises including the human genome project, clo ning and the modification of genes. These uprising in technologies are evidence of humanities desire to reachRead MoreRomanticism and Modernism as Strange Bedfellows: A Fresh Look at Jack Kerouacs On the Road12240 Words à |à 49 Pagescareful to add that ââ¬Å"On the Road invokes dystopian possibilities. Kerouacââ¬â¢s is another in a long line of American fictions and (nonfictions) in which utopian and dystopian modes weirdly cooperateâ⬠(209). This combination of Richardsonââ¬â¢s, ââ¬Å"utopia/dystopiaâ⬠injects the novel with its distinct fusion of romanticism and modernism where one must exist with the other in order to make it whole. In On the Road, romanticism exists respectively with the modernistic voice creating a case of ââ¬Å"strange bedfellows
Monday, December 23, 2019
Similarities Between Christianity And Hinduism - 1166 Words
By definition, religion is considered as, ââ¬Å" the belief in and worship of a god or group of gods.â⬠Various religions can be found internationally and many are practiced worldwide. Both Christianity and Hinduism are very popular religions, and have a substantial amount of followers. In fact, Christianity and Hinduism are the largest, and third largest religions of the world, respectively. They have been tremendously influential on the world and have, arguably, shaped it into what it is today. Despite many differences between the two religions, Christianity and Hinduism have quite a few fascinating similarities. Not only do they have similar views on how the universe came into being, but they also agree on the fact that the ââ¬Å"truthâ⬠can, and will only be revealed to humans by God himself. Christianity and Hinduism contain both similar and contrasting practices and have greatly impacted the lives of their followers for centuries. Christianity was founded by Jesus Christ approximately 2,000 years ago in Judea, which was under the reign of Roman emperors at the time. Today, Judea is located in Israel. The key belief of Christianity is that there is only one God, and His son is Jesus Christ. God is one in three; the Holy Trinity consists of the Father, Son, and Holy Spirit. Christians have been taught to call God ââ¬Å"Father,â⬠by Jesus. They believe that Jesusââ¬â¢ life on earth, crucifixion, resurrection, and ascension into heaven are all examples of how God loved the world and the humanShow MoreRelatedSimilarities Between Hinduism And Christianity1763 Words à |à 8 Pages Hinduism and Christianity Hinduism and Christianity are two religions that have been around for thousands of years. Both religions since creation has developed philosophies on certain subjects that can be compared and contrasted, to show the similarities and differences within Hinduism and Christianity. Key subjects that can be analyzed after reviewing the history and foundation of these religions are their: paths to enlightenment/salvationRead MoreSimilarities Between Hinduism And Christianity1852 Words à |à 8 PagesHinduism and Christianity are two religions with different virtues and teachings. Various things differ among these two religions. For example, in Hinduism there is an aspect of enlightenment whereas in Christianity there is baptism. Each of the two religions emphasize that the followers must stick to the teachings. The followers are taught the ways of the religion and believe that the teachings that they receive are the best. Each of the two religions emphasizes that the way they lookRead MoreSimilarities and Differences Between Christianity Hinduism1635 Words à |à 7 PagesExamine and comment on contrasting standpoints about God and/or existence in relation to the topic you have investigated. Christianity and Hinduism seem to have profoundly different views in relation to God and/or existence. For example, creation within Christian belief is primarily ex-nihilo (out of nothing). God created everything in 7 days from the light and darkness, to the day of rest. This can be illustrated by reference to Genesis 1:1 ââ¬â 2:4a ââ¬Å"In the beginning God created the heavens andRead MoreDifference and Similarities Between Christianity and Four (4) World Religion, Buddhism, Zoroastrianism, Muslims and Hinduism.2305 Words à |à 10 Pages Title: Difference and Similarities between Christianity and Four (4) World Religion, Buddhism, Zoroastrianism, Muslims and Hinduism. Introduction: In the world today there are many religions of different beliefs with vast numbers of followers. However, some of these religions turn to have similarities and differences which defer them from each another. The following report briefly talks about the differences and similarities between Christianity and other four (4) major world religions and theyRead MoreChristianity And Hinduism .According To The Human Truth1601 Words à |à 7 PagesChristianity and Hinduism According to the human truth foundation (2017) ââ¬Å"religions are shared collection of transcendental beliefs that have been passed on from believers to converts, which are held by adherents to be actively meaningful and serious and either based on formally documented doctrine or established cultural practices.â⬠There are many religions in the world some are old as the beginning of time and some are newer. Hinduism is one of the oldest organized religion in the world. Read MoreChristianity And Hinduism : A Theological Perspective1391 Words à |à 6 PagesWhen looking at Christianity and Hinduism there are many ways to look at each religion from a theological perspective. This is why the best way to look at the broad view of these religions would be to analyze each by comparing and contrasting what each religion is about. The first point to look at would be at how Hinduism and Christianity are very similar in how they view the world. This can be seen in how they both s trive to achieve a state of higher being whether it be with the eternal stateRead MoreChristianity, Hinduism, And Islam1054 Words à |à 5 PagesEvery religion has its own goal, and their own believes, however there are also many similarities in their believes. Although the followers of Judaism, Christianity, and Islam may see things differently, they basically hold the same values and codes. To Islam, the Prophet Mohammadââ¬â¢s teaching is a ââ¬Å"complete and final revelationâ⬠. On the other hand, according to the bible, Christianity believes that Jesus Christ is the true lord and savior will grant you the access to heaven in the afterlife. JudaismRead MoreComparison And Contrast Of World Religions1194 Words à |à 5 PagesReligions The religions of the world, while differing greatly in their specifics, are surprisingly similar. The three most prevalent religions in the world are Christianity, Islam, and Hinduism, in that order. All believe in a higher power that presides over and created man. Islam originated in approximately 609 C.E., or Common Era, and Christianity originated around 33 C.E. which is supposedly when Jesus Christ was crucified. The main prophet of Islam, Muhammad, is supposedly of the lineage of Jesus ChristRead MoreChristianity And Buddhism And Christianity1468 Words à |à 6 PagesChristianity and Buddhism exist as two of the predominant religions throughout the world. While Buddhism ranks around fifth in number of followers of religions, it is the third most widespread religion behind Christianity and Islam. Buddhism and Christianity are arrantly distinct in their principle standpoints: Buddhism rejects the existence of a greater being and Christianity proudly professes the power of a univ ersal God. However, despite this rigid dissimilarity, both religions developed and spreadRead MoreSimilarities Between Hinduism And Hinduism Essay902 Words à |à 4 PagesChristianity Versus Hinduism Christianity and Hinduism, are two of the worlds oldest religions. Although they are very different religions they share one main goal; salvation. However, their idea of salvation and what they have to do ,and what must be done to attain salvation are very different. Two main similarities between the Hindu religion and Christian religion are referred to by different titles; nevertheless they are represented by the same action. One example of these similarities would
Sunday, December 15, 2019
The Host Chapter 24 Tolerated Free Essays
string(53) " his tone if he was surprised or annoyed that I did\." It was true that I did not smell good. Iââ¬â¢d lost count of how many days Iââ¬â¢d spent here-was it more than a week now? more than two?-and all of them sweating into the same clothes Iââ¬â¢d worn on my disastrous desert trek. So much salt had dried into my cotton shirt that it was creased into rigid accordion wrinkles. We will write a custom essay sample on The Host Chapter 24: Tolerated or any similar topic only for you Order Now It used to be pale yellow; now it was a splotchy, diseased-looking print in the same dark purple color as the cave floor. My short hair was crunchy and gritty; I could feel it standing out in wild tangles around my head, with a stiff crest on top, like a cockatooââ¬â¢s. I hadnââ¬â¢t seen my face recently, but I imagined it in two shades of purple: cave-dirt purple and healing-bruise purple. So I could understand Jebââ¬â¢s point-yes, I needed a bath. And a change of clothes as well, to make the bath worth the effort. Jeb offered me some of Jamieââ¬â¢s clothes to wear while mine dried, but I didnââ¬â¢t want to ruin Jamieââ¬â¢s few things by stretching them. Thankfully, he didnââ¬â¢t try to offer me anything of Jaredââ¬â¢s. I ended up with an old but clean flannel shirt of Jebââ¬â¢s that had the sleeves ripped off, and a pair of faded, holey cutoff sweatpants that had gone unclaimed for months. These were draped over my arm-and a bumpy mound of vile-smelling, loosely molded chunks that Jeb claimed was homemade cactus soap was in my hand-as I followed Jeb to the room with the two rivers. Again we were not alone, and again I was miserably disappointed that this was the case. Three men and one woman-the salt-and-pepper braid-were filling buckets with water from the smaller stream. A loud splashing and laughing echoed from the bathing room. ââ¬Å"Weââ¬â¢ll just wait our turn,â⬠Jeb told me. He leaned against the wall. I stood stiffly beside him, uncomfortably conscious of the four pairs of eyes on me, though I kept my own on the dark hot spring rushing by underneath the porous floor. After a short wait, three women exited the bathing room, their wet hair dripping down the backs of their shirts-the athletic caramel-skinned woman, a young blonde I didnââ¬â¢t remember seeing before, and Melanieââ¬â¢s cousin Sharon. Their laughter stopped abruptly as soon as they caught sight of us. ââ¬Å"Afternoon, ladies,â⬠Jeb said, touching his forehead as if it were the brim of a hat. ââ¬Å"Jeb,â⬠the caramel woman acknowledged dryly. Sharon and the other girl ignored us. ââ¬Å"Okay, Wanda,â⬠he said when theyââ¬â¢d passed. ââ¬Å"Itââ¬â¢s all yours.â⬠I gave him a glum look, then made my way carefully into the black room. I tried to remember how the floor went-I was sure I had a few feet before the edge of the water. I took off my shoes first, so that I could feel for the water with my toes. It was just so dark. I remembered the inky appearance of the pool-ripe with suggestions of what might lurk beneath its opaque surface-and shuddered. But the longer I waited, the longer I would have to be here, so I put the clean clothes next to my shoes, kept the smelly soap, and shuffled forward carefully until I found the lip of the pool. The water was cool compared to the steamy air of the outer cavern. It felt nice. That didnââ¬â¢t keep me from being terrified, but I could still appreciate the sensation. It had been a long time since anything had been cool. Still fully dressed in my dirty clothes, I waded in waist deep. I could feel the streamââ¬â¢s current swirl around my ankles, hugging the rock. I was glad the water was not stagnant-it would be upsetting to sully it, filthy as I was, if that were the case. I crouched down into the ink until I was immersed to my shoulders. I ran the coarse soap over my clothes, thinking this would be the easiest way to make sure they were clean. Where the soap touched my skin, it burned mildly. I took off the soapy clothes and scrubbed them under the water. Then I rinsed them again and again until there was no way any of my sweat or tears could have survived, wrung them out, and laid them on the floor beside where I thought my shoes were. The soap burned more strongly against my bare skin, but the sting was bearable because it meant I could be clean again. When I was done lathering, my skin prickled everywhere and my scalp felt scalded. It seemed as if the places where the bruises had formed were more sensitive than the rest of me-they must still have been there. I was happy to put the acidic soap on the rock floor and rinse my body again and again, the way I had my clothes. It was with a strange mingling of relief and regret that I sloshed my way out of the pool. The water was very pleasant, as was the feeling of clean, if prickling, skin. But Iââ¬â¢d had quite enough of the blindness and the things I could imagine into the darkness. I felt around until I found the dry clothes, then I pulled them quickly on and shoved my water-wrinkled feet into my shoes. I carried my wet clothes in one hand and the soap gingerly between two fingers of the other. Jeb laughed when I emerged; his eyes were on the soap in my cautious grasp. ââ¬Å"Smarts a bit, donââ¬â¢t it? Weââ¬â¢re trying to fix that.â⬠He held out his hand, protected by the tail of his shirt, and I placed the soap in it. I didnââ¬â¢t answer his question because we werenââ¬â¢t alone; there was a line waiting silently behind him-five people, all of them from the field turning. Ian was first in line. ââ¬Å"You look better,â⬠he told me, but I couldnââ¬â¢t tell from his tone if he was surprised or annoyed that I did. You read "The Host Chapter 24: Tolerated" in category "Essay examples" He raised one arm, extending his long, pale fingers toward my neck. I flinched away, and he dropped his hand quickly. ââ¬Å"Sorry about that,â⬠he muttered. Did he mean for scaring me now or for marking up my neck in the first place? I couldnââ¬â¢t imagine that he was apologizing for trying to kill me. Surely he still wanted me dead. But I wasnââ¬â¢t going to ask. I started walking, and Jeb fell into step behind me. ââ¬Å"So, today wasnââ¬â¢t that bad,â⬠Jeb said as we walked through the dark corridor. ââ¬Å"Not that bad,â⬠I murmured. After all, I hadnââ¬â¢t been murdered. That was always a plus. ââ¬Å"Tomorrow will be even better,â⬠he promised. ââ¬Å"I always enjoy planting-seeing the miracle of the little dead-looking seeds having so much life in them. Makes me feel like a withered old guy might have some potential left in him. Even if itââ¬â¢s only to be fertilizer.â⬠Jeb laughed at his joke. When we got to the big garden cavern, Jeb took my elbow and steered me east rather than west. ââ¬Å"Donââ¬â¢t try to tell me youââ¬â¢re not hungry after all that digging,â⬠he said. ââ¬Å"Itââ¬â¢s not my job to provide room service. Youââ¬â¢re just going to have to eat where everyone else eats.â⬠I grimaced at the floor but let him lead me to the kitchen. It was a good thing the food was exactly the same thing as always, because if, miraculously, a filet mignon or a bag of Cheetos had materialized, I wouldnââ¬â¢t have been able to taste a thing. It took all my concentration just to make myself swallow-I hated to make even that small sound in the dead silence that followed my appearance. The kitchen wasnââ¬â¢t crowded, just ten people lounging against the counters, eating their tough rolls and drinking their watery soup. But I killed all conversation again. I wondered how long things could last like this. The answer was exactly four days. It also took me that long to understand what Jeb was up to, what the motivation was behind his switch from the courteous host to the curmudgeonly taskmaster. The day after turning the soil I spent seeding and irrigating the same field. It was a different group of people than the day before; I imagined there was some kind of rotation of the chores here. Maggie was in this group, and the caramel-skinned woman, but I didnââ¬â¢t learn her name. Mostly everyone worked in silence. The silence felt unnatural-a protest against my presence. Ian worked with us, when it was clearly not his turn, and this bothered me. I had to eat in the kitchen again. Jamie was there, and he kept the room from total silence. I knew he was too sensitive not to notice the awkward hush, but he deliberately ignored it, seeming to pretend that he and Jeb and I were the only people in the room. He chattered about his day in Sharonââ¬â¢s class, bragging a little about some trouble heââ¬â¢d gotten into for speaking out of turn, and complaining about the chores sheââ¬â¢d given him as punishment. Jeb chastised him halfheartedly. They both did a very good job of acting normal. I had no acting ability. When Jamie asked me about my day, the best I could do was stare intently at my food and mumble one-word answers. This seemed to make him sad, but he didnââ¬â¢t push me. At night it was a different story-he wouldnââ¬â¢t let me stop talking until I begged to be allowed to sleep. Jamie had reclaimed his room, taking Jaredââ¬â¢s side of the bed and insisting that I take his. This was very much as Melanie remembered things, and she approved of the arrangement. Jeb did, too. ââ¬Å"Saves me the trouble of finding someone to play guard. Keep the gun close and donââ¬â¢t forget itââ¬â¢s there,â⬠he told Jamie. I protested again, but both the man and the boy refused to listen to me. So Jamie slept with the gun on the other side of his body from me, and I fretted and had nightmares about it. The third day of chores, I worked in the kitchen. Jeb taught me how to knead the coarse bread dough, how to lay it out in round lumps and let it rise, and, later on, how to feed the fire in the bottom of the big stone oven when it was dark enough to let the smoke out. In the middle of the afternoon, Jeb left. ââ¬Å"Iââ¬â¢m gonna get some more flour,â⬠he muttered, playing with the strap that held the gun to his waist. The three silent women who kneaded alongside us didnââ¬â¢t look up. I was up to my elbows in the sticky dough, but I started to scrape it off so I could follow him. Jeb grinned, flashed a look at the unobserving women, and shook his head at me. Then he spun around and dashed out of the room before I could free myself. I froze there, no longer breathing. I stared at the three women-the young blonde from the bathing room, the salt-and-pepper braid, and the heavy-lidded mother-waiting for them to realize that they could kill me now. No Jeb, no gun, my hands trapped in the gluey dough-nothing to stop them. But the women kept on kneading and shaping, not seeming to realize this glaring truth. After a long, breathless moment, I started kneading again, too. My stillness would probably alert them to the situation sooner than if I kept working. Jeb was gone for an eternity. Perhaps he had meant that he needed to grind more flour. That seemed like the only explanation for his endless absence. ââ¬Å"Took you long enough,â⬠the salt-and-pepper-braid woman said when he got back, so I knew it wasnââ¬â¢t just my imagination. Jeb dropped a heavy burlap sack to the floor with a deep thud. ââ¬Å"Thatââ¬â¢s a lot of flour there. You try carryinââ¬â¢ it, Trudy.â⬠Trudy snorted. ââ¬Å"I imagine it took a lot of rest stops to get it this far.â⬠Jeb grinned at her. ââ¬Å"It sure did.â⬠My heart, which had been thrumming like a birdââ¬â¢s for the entire episode, settled into a less frantic rhythm. The next day we were cleaning mirrors in the room that housed the cornfield. Jeb told me this was something they had to do routinely, as the combination of humidity and dust caked the mirrors until the light was too dim to feed the plants. It was Ian, working with us again, who scaled the rickety wooden ladder while Jeb and I tried to keep the base steady. It was a difficult task, given Ianââ¬â¢s weight and the homemade ladderââ¬â¢s poor balance. By the end of the day, my arms were limp and aching. I didnââ¬â¢t even notice until we were done and heading for the kitchen that the improvised holster Jeb always wore was empty. I gasped out loud, my knees locking like a startled coltââ¬â¢s. My body tottered to a halt. ââ¬Å"Whatââ¬â¢s wrong, Wanda?â⬠Jeb asked, too innocent. I would have answered if Ian hadnââ¬â¢t been right beside him, watching my strange behavior with fascination in his vivid blue eyes. So I just gave Jeb a wide-eyed look of mingled disbelief and reproach, and then slowly began walking beside him again, shaking my head. Jeb chuckled. ââ¬Å"Whatââ¬â¢s that about?â⬠Ian muttered to Jeb, as if I were deaf. ââ¬Å"Beats me,â⬠Jeb said; he lied as only a human could, smooth and guileless. He was a good liar, and I began to wonder if leaving the gun behind today, and leaving me alone yesterday, and all this effort forcing me into human company was his way of getting me killed without doing the job himself. Was the friendship all in my head? Another lie? This was my fourth day eating in the kitchen. Jeb, Ian, and I walked into the long, hot room-into a crowd of humans chatting in low voices about the dayââ¬â¢s events-and nothing happened. Nothing happened. There was no sudden silence. No one paused to stare daggers at me. No one seemed to notice us at all. Jeb steered me to an empty counter and then went to get enough bread for three. Ian lounged next to me, casually turning to the girl on his other side. It was the young blonde-he called her Paige. ââ¬Å"How are things going? How are you holding up with Andy gone?â⬠he asked her. ââ¬Å"Iââ¬â¢d be fine if I werenââ¬â¢t so worried,â⬠she told him, biting her lip. ââ¬Å"Heââ¬â¢ll be home soon,â⬠Ian assured her. ââ¬Å"Jared always brings everyone home. Heââ¬â¢s got a real talent. Weââ¬â¢ve had no accidents, no problems since he showed up. Andy will be fine.â⬠My interest sparked when he mentioned Jared-and Melanie, so somnolent these days, stirred-but Ian didnââ¬â¢t say anything else. He just patted Paigeââ¬â¢s shoulder and turned to take his food from Jeb. Jeb sat next to me and surveyed the room with a deep sense of satisfaction plain on his face. I looked around the room, too, trying to see what he saw. This must have been what it was usually like here, when I wasnââ¬â¢t around. Only today I didnââ¬â¢t seem to bother them. They must have been tired of letting me interrupt their lives. ââ¬Å"Things are settling down,â⬠Ian commented to Jeb. ââ¬Å"Knew they would. Weââ¬â¢re all reasonable folks here.â⬠I frowned to myself. ââ¬Å"Thatââ¬â¢s true, at the moment,â⬠Ian said, laughing. ââ¬Å"My brotherââ¬â¢s not around.â⬠ââ¬Å"Exactly,â⬠Jeb agreed. It was interesting to me that Ian counted himself among the reasonable folks. Had he noticed that Jeb was unarmed? I was burning with curiosity, but I couldnââ¬â¢t risk pointing it out in case he hadnââ¬â¢t. The meal continued as it had begun. My novelty had apparently worn off. When the meal was over, Jeb said I deserved a rest. He walked me all the way to my door, playing the gentleman again. ââ¬Å"Afternoon, Wanda,â⬠he said, tipping his imaginary hat. I took a deep breath for bravery. ââ¬Å"Jeb, wait.â⬠ââ¬Å"Yes?â⬠ââ¬Å"Jebâ⬠¦Ã¢â¬ I hesitated, trying to find a polite way to put it. ââ¬Å"Iâ⬠¦ well, maybe itââ¬â¢s stupid of me, but I sort of thought we were friends.â⬠I scrutinized his face, looking for any change that might indicate that he was about to lie to me. He only looked kind, but what did I know of a liarââ¬â¢s tells? ââ¬Å"Of course we are, Wanda.â⬠ââ¬Å"Then why are you trying to get me killed?â⬠His furry brows pulled together in surprise. ââ¬Å"Now, why would you think that, honey?â⬠I listed my evidence. ââ¬Å"You didnââ¬â¢t take the gun today. And yesterday you left me alone.â⬠Jeb grinned. ââ¬Å"I thought you hated that gun.â⬠I waited for an answer. ââ¬Å"Wanda, if I wanted you dead, you wouldnââ¬â¢t have lasted that first day.â⬠ââ¬Å"I know,â⬠I muttered, starting to feel embarrassed without understanding why. ââ¬Å"Thatââ¬â¢s why itââ¬â¢s all so confusing.â⬠Jeb laughed cheerfully. ââ¬Å"No, I donââ¬â¢t want you dead! Thatââ¬â¢s the whole point, kid. Iââ¬â¢ve been getting them all used to seeing you around, getting them to accept the situation without realizing it. Itââ¬â¢s like boiling a frog.â⬠My forehead creased at the eccentric comparison. Jeb explained. ââ¬Å"If you throw a frog in a pot of boiling water, it will hop right out. But if you put that frog in a pot of tepid water and slowly warm it, the frog doesnââ¬â¢t figure out whatââ¬â¢s going on until itââ¬â¢s too late. Boiled frog. Itââ¬â¢s just a matter of working by slow degrees.â⬠I thought about that for a second-remembered how the humans had ignored me at lunch today. Jeb had gotten them used to me. The realization made me feel strangely hopeful. Hope was a silly thing in my situation, but it seeped into me anyway, coloring my perceptions more brightly than before. ââ¬Å"Jeb?â⬠ââ¬Å"Yeah?â⬠ââ¬Å"Am I the frog or the water?â⬠He laughed. ââ¬Å"Iââ¬â¢ll leave that one for you to puzzle over. Self-examination is good for the soul.â⬠He laughed again, louder this time, as he turned to leave. ââ¬Å"No pun intended.â⬠ââ¬Å"Wait-can I ask one more?â⬠ââ¬Å"Sure. Iââ¬â¢d say itââ¬â¢s your turn anyway, after all Iââ¬â¢ve asked you.â⬠ââ¬Å"Why are you my friend, Jeb?â⬠He pursed his lips for a second, considering his answer. ââ¬Å"You know Iââ¬â¢m a curious man,â⬠he began, and I nodded. ââ¬Å"Well, I get to watch your souls a lot, but I never get to talk with ââ¬â¢em. Iââ¬â¢ve had so many questions just piling up higher and higherâ⬠¦ Plus, Iââ¬â¢ve always thought that if a person wants to, he can get along with just about anybody. I like putting my theories to the test. And see, here you are, one of the nicest gals I ever met. Itââ¬â¢s real interesting to have a soul as a friend, and it makes me feel super special that Iââ¬â¢ve managed it.â⬠He winked at me, bowed from the waist, and walked away. Just because I now understood Jebââ¬â¢s plan, it didnââ¬â¢t make things easier when he escalated it. He never took the gun anywhere anymore. I didnââ¬â¢t know where it was, but I was grateful that Jamie wasnââ¬â¢t sleeping with it, at least. It made me a little nervous to have Jamie with me unprotected, but I decided he was actually in less danger without the gun. No one would feel the need to hurt him when he wasnââ¬â¢t a threat. Besides, no one came looking for me anymore. Jeb started sending me on little errands. Run back to the kitchen for another roll, he was still hungry. Go fetch a bucket of water, this corner of the field was dry. Pull Jamie out of his class, Jeb needed to speak with him. Were the spinach sprouts up yet? Go and check. Did I remember my way through the south caves? Jeb had a message for Doc. Every time I had to carry out one of these simple directives, I was in a sweaty haze of fear. I concentrated on being invisible and walked as quickly as I could without running through the big rooms and the dark corridors. I tended to hug the walls and keep my eyes down. Occasionally, I would stop conversation the way I used to, but mostly I was ignored. The only time I felt in immediate danger of death was when I interrupted Sharonââ¬â¢s class to get Jamie. The look Sharon gave me seemed designed to be followed by hostile action. But she let Jamie go with a nod after I choked out my whispered request, and when we were alone, he held my shaking hand and told me Sharon looked the same way at anyone who interrupted her class. The very worst was the time I had to find Doc, because Ian insisted on showing me the way. I could have refused, I suppose, but Jeb didnââ¬â¢t have a problem with the arrangement, and that meant Jeb trusted Ian not to kill me. I was far from comfortable with testing that theory, but it seemed the test was inevitable. If Jeb was wrong to trust Ian, then Ian would find his opportunity soon enough. So I went with Ian through the long black southern tunnel as if it were a trial by fire. I lived through the first half. Doc got his message. He seemed unsurprised to see Ian tagging along beside me. Perhaps it was my imagination, but I thought they exchanged a significant glance. I half expected them to strap me to one of Docââ¬â¢s gurneys at that point. These rooms continued to make me feel nauseated. But Doc just thanked me and sent me on my way as if he were busy. I couldnââ¬â¢t really tell what he was doing-he had several books open and stacks and stacks of papers that seemed to contain nothing but sketches. On the way back, curiosity overcame my fear. ââ¬Å"Ian?â⬠I asked, having a bit of difficulty saying the name for the first time. ââ¬Å"Yes?â⬠He sounded surprised that Iââ¬â¢d addressed him. ââ¬Å"Why havenââ¬â¢t you killed me yet?â⬠He snorted. ââ¬Å"Thatââ¬â¢s direct.â⬠ââ¬Å"You could, you know. Jeb might be annoyed, but I donââ¬â¢t think heââ¬â¢d shoot you.â⬠What was I saying? It sounded like I was trying to convince him. I bit my tongue. ââ¬Å"I know,â⬠he said, his tone complacent. It was quiet for a moment, just the sounds of our footsteps echoing, low and muffled, from the tunnel walls. ââ¬Å"It doesnââ¬â¢t seem fair,â⬠Ian finally said. ââ¬Å"Iââ¬â¢ve been thinking about it a lot, and I canââ¬â¢t see how killing you would make anything right. It would be like executing a private for a generalââ¬â¢s war crimes. Now, I donââ¬â¢t buy all of Jebââ¬â¢s crazy theories-it would be nice to believe, sure, but just because you want something to be true doesnââ¬â¢t make it that way. Whether heââ¬â¢s right or wrong, though, you donââ¬â¢t appear to mean us any harm. I have to admit, you seem honestly fond of that boy. Itââ¬â¢s very strange to watch. Anyway, as long as you donââ¬â¢t put us in danger, it seemsâ⬠¦ cruel to kill you. Whatââ¬â¢s one more misfit in this place?â⬠I thought about the word misfit for a moment. It might have been the truest description of me Iââ¬â¢d ever heard. Where had I ever fit in? How strange that Ian, of all the humans, should have such a surprisingly gentle interior. I didnââ¬â¢t realize that cruelty would seem a negative to him. He waited in silence while I considered all this. ââ¬Å"If you donââ¬â¢t want to kill me, then why did you come with me today?â⬠I asked. He paused again before answering. ââ¬Å"Iââ¬â¢m not sure thatâ⬠¦Ã¢â¬ He hesitated. ââ¬Å"Jeb thinks things have calmed down, but Iââ¬â¢m not completely sure about that. Thereââ¬â¢re still a few peopleâ⬠¦ Anyway, Doc and I have been trying to keep an eye on you when we can. Just in case. Sending you down the south tunnel seemed like pushing your luck, to me. But thatââ¬â¢s what Jeb does best-he pushes luck as far as it will go.â⬠ââ¬Å"Youâ⬠¦ you and Doc are trying to protect me?â⬠ââ¬Å"Strange world, isnââ¬â¢t it?â⬠It was a few seconds before I could answer. ââ¬Å"The strangest,â⬠I finally agreed. How to cite The Host Chapter 24: Tolerated, Essay examples
Saturday, December 7, 2019
Conceptual Issues in Political and Environment â⬠MyAssignmenthelp
Question: Discuss about the Conceptual Issues in Political and Environment. Answer: Introduction The present report examines the accounting quality of a selected ASX listed company through evaluating its accounting policies and estimates. In this context, the report evaluates the accounting strategy of the selected business entity in the light of the various accounting theories such as positive and normative theories of accounting. The accounting policies of a business entity play a critical role in achieving its corporate goals and objectives through promoting its long-term growth and development. The financial reports are developed in accordance with the accounting policies that provide disclosure about the financial condition of a firm to its stakeholders. Therefore, it is essential for a business entity to adopt the use of standard accounting policies that provides all the necessary information to the end-users and through adopting revealing accounting strategy. The accounting strategy is analyzed through examining the flexibility in the accounting policies and comparing the m with the competitor policies (Mirza and Ankarath, 2012). Also, the report identifies the major issues of concern in the financial report of the selected company as red flags that require more disclosures. In addition to this, the compliance of the company with the conceptual accounting framework principles is analyzed through examining the relevancy, reliability and understandability of financial information provided in the annual report. The influence of the political pressure on the accounting standard-setting environment is also discussed in this report. The company selected for the purpose is AGL Energy Limited, an Australian publicly-listed company involved in the developing and retailing of electricity and gas both for residential and commercial purposes. Identify Key Accounting Policies The AGL Energy Limited is an ASX listed company and as such complies with the Corporations Act 2001 and accounting standards AASB for developing its financial reports (ASX and Media Releases, 2016). The company has valued its fixed assets of property, plant and equipment (PPE) at their cost through deducting the amount of net depreciation and impairment losses. The cost of the assets includes the entire significant amount related to its purchase and development. The income or loss realized from selling the fixed assets of PPE is attributed to the profit and loss account through calculating the difference between the sale proceeds and the carrying value of the asset. Thus, the accounting policy for measuring the value of the fixed assets is developed by the company as per the AASB 116 standard. The deprecation is calculated through the use of straight-line method. The intangible assets such as goodwill are carried at their cost through deduction of any loss arising from their amortiza tion and impairment. The financial report is based on the principle of historical cost with the major exception of derivative financial instruments that are identified and measured at their fair value (AGL Annual Report, 2016). Also, the company has adopted a corporate governance framework for effectively managing the operational risks associated with the company operations. The governance framework incorporates the use of energy hedging activities. The main objective of the risk governance framework is to hedge effectively the market price exposure of the company through operation of an integrated energy business. The hedging activity for minimizing the risk includes decrease in the hedging costs through incorporating the use of different financial instruments such as weather derivatives for optimizing the risk and return (AGL Annual Report, 2015). Assessing the Accounting Flexibility The company operates its business activities in a highly competitive sector and therefore the managers have incorporated some flexible accounting policies for value maximization. As such, the accounting of assets involving the expenses on exploration and development of oil and gas is not covered under the AASB 116 standard. The overall expenses relating to exploration is recognized as asset and the accumulated expenditure is transferred to oil and gas assets. Also, the company has adopted a minimum shareholding policy as per which the key management personnel of the company should hold specific number of shares in order to align the shareholder interests with the executives. There is no legislative requirement on the company for adopting such policies but it has maintained the policy for improving the organizational commitment of its key management people (Jensen, 2001). The accounting managers have also adopted the use of historical cost accounting method rather than using fair value accounting approach for measuring the financial instruments value. The IASB has directed all the business entities complying with IFRS standards to integrate the use of fair value accounting for measuring the value of assets and liabilities. However, the company is still adopting the use of historic cost accounting method rather than using fair value accounting due to numerous problems associated with it such as changing its tax structure value (AGL Annual Report, 2016). Thus, management as such possesses authority to change the accounting policies for improving the profitability position of the company. However, the board of directors of the company has ensured that the accounting information is not distorted in any form for hiding the materialistic facts and figures (Mumba, 2013). Evaluate Accounting Strategy The company has adopted flexibility in its accounting policies for strategically communicating the economic information to its stakeholders. The flexible accounting policies are essential for staying competitive in the market through developing better accounting strategies as compared to the competitors. The major competitor of the company is Origin Energy that is also providing large returns and profitability to its investors. The company for outperforming its competitors has implemented the accounting strategy for improving the productivity of the company in order to realize greater returns (Annual Report : Origin Energy, 2016). The accounting strategy of the company is aimed at improving the capital allocation through divesting its non-core business segments for enhancing its operational efficiency value (AGL Annual Report, 2016). In this context, the company is carrying a review of its asset portfolio and is targeting to divest around $1 billion under-performing assets at the end of the financial year 2017. This will help the company to increase the performance of its core business area and thus realizing larger returns in comparison to its competitors (Kenny, 2009). The flexibility in the accounting framework adopted by the company can be explained through the use of positive theory of accounting. The positive theory of accounting helps in identifying the reasons that provides motivation to the managers for selecting particular accounting policies. The theory argues that managers tend to adopt particular accounting methods for improving the business efficiency such as improving the cash flows or the selection of particular incentive plans for managers (Mintz, 2013). The company has adopted incentive policy that is based on the strategic aligning the executive incentives with the maximization of the shareholder value. The incentives provided to the key management personnel are linked with the underlying profit of the company. The underlying profit is the adjusted profit that is calculated through non-inclusion of significant items of revenue and expenses that are no related with the performance of the company value (AGL Annual Report, 2016). Thus , the linking of the incentives of manager with the underlying profit ensures that they do not enjoy an undue advantage or disadvantage by the items that are not under their control (Marley and Pedersen, 2015). Also, the company through incorporating flexibility in its accounting framework has introduced a minimum shareholding policy for its executive and non-executive managers. The policy motivates the KMP for holding some shares of the company in order to align the interest of the managers with those of the shareholders. This helps in ensuring that managers do not adopt the use of any fraudulent practice that distorts the financial performance of the company for realization of higher incentives. The company has also implemented the use of some amended standards that helps it to improve its operational efficiency for the present reporting period. However, the company have maintained that the adoption of the amended standards have not materially impacted the financial facts and figures disclosed in its consolidated financial statements (Ordelheide, 2016). Therefore, it can be said that the accounting strategy adopted by the company is revealing as it tends to disclose all the information re lated to the financial condition of the company. The company has adopted a flexible accounting strategy that is subjected to change as per the performance of the company value (AGL Annual Report, 2015). However, the flexibility in the accounting practices is as per the standard accounting rules and regulations and does not provide the authority to the managers for distorting the company financial performance (Bamberg and Spremann, 2012). Disclosure requirements of the financial reporting are prescribed in the IAS 1: The presentation of the financial statements. As per this accounting standard every public listed company have to comply with the specific requirement to disclose sufficient information regarding the performance of the company during the year. Disclosure requirement of other accounting standards are provided in the specific IAS standards and it have to be strictly followed. In this section of the assignment there is requirement to evaluate the disclosures made by the AGL Energy Company in their annual report value (AGL Annual Report, 2016). On analyzing the disclosures made by the AGL Energy regarding each accounting standard seems to be adequate but there are some concerns that need to be addressed. As per IAS 13 Fair value measurement, values of property, plant and equipment should be properly calculated and disclosed in the separate notes to accounts. In this regards AGL Energy have disclosed the information about the property plant and equipment in the separate notes to accounts but the information disclosed in that note to accounts seems not be adequate. Footnotes to financial statements are same as the notes to accounts and these helps to evaluate the detailed information of the items presented in the financial statements. For example, to show the information regarding how the values of intangible assets have been generated there is needed to check the notes to account. The note to accounts related to intangible assets provides the value of impairment loss on each intangible asset and also disclose remaining life of the intangible assets. In relation to the AGL Energy proper notes to account have been prepared and required information about each item to the financial statements can be seen from them (AGL Annual Report, 2015). As evaluated from the financial statements prepared by the AGL Energy, the financial performance in current year seems to be good and it can be also be evaluated from analyzing the notes to accounts. Notes to accounts are seems to address all the requirement defined in the accounting standards and they are consistent with the current performance of the company. The Australian GAAP is derived from the joint combination of IFRS and some guidelines by the Australian Board. Australian GAAP is made to address the requirement of financial reporting and to make common channel where the entity performance can be seen intact through analyzing the financial report. So it can be said that GAAP reflects the appropriate measurement of key measures of success (Hussey and Ong, 2017). Segment disclosure is given page number 68 of the Annual report of year 2016. Segment information is reported on the same basis that is used for internal reporting structure. Segment are determined in the manner in which products are sold either it is retail or wholesale. The four main segments of the company are Energy Markets, Group Operations, New Energy, and investments. So it can be said that proper disclosures are given for the segment information (AGL Annual Report, 2016). Identify Potential Red Flags It has been analyzed from the financial report of the company that there are various red flags that requires more disclosure. There are various unexplained accounting practices such as adoption of some changed accounting policies in order to improve the operational efficiency. For example, the company has applied amendments to the accounting standards in order to improve its financial profitability but has not effectively disclosed the changes that it has applied to the accounting standards. The changes are adopted by the company to improve its financial performance that is declining in the recent years due to transformations in the energy market of Australia. The inventory base of the company has also currently declined in the recent years to about $6 million value (AGL Annual Report, 2016). The company is also required to provide information relating to the significant decrease in the inventory value in the recent reporting period (Pietra, McLeay and Ronen, 2013). The company annua l report has revealed it is also incorporating the use of strategic partnerships for expanding its business. The company has strategically acquired Mosaic Oil and also entered into sale and purchase agreement with Transfield services Limited fir acquiring its asset base. There is also asset-write offs realizing from the sale of businesses and subsidiaries corresponding to$ 673m in the financial year 2016. The company has also not provided relevant information regarding its asset write-offs. Thus, these all are the potential red-flags present in the business entity (AGL Annual Report, 2016). Complaint with Conceptual Framework It has been analyzed from the annual report of the company that it has effectively followed with all the principles of conceptual framework such as relevance, reliability, comparability and understandability. The conceptual framework is developed on the basis of normative theory of accounting that provides guidance to the managers regarding the adoption of the accounting procedures that are most appropriate. The theory has identified and proposed the qualitative characteristics that financial information should possess, that are, relevance, reliable, understandable and comparable. The conceptual framework is developed on the basis of these qualitative characteristics that seek to define the objective of general purpose financial reporting. The company through has provided all the financial information in its annual report as per the qualitative characteristics of the conceptual accounting framework. However, the nature of the financial information is significantly influenced by the v arious political factors as per the accounting standard-setting environment (Wolk., Dodd and Rozycki, 2012). The reliable principle of conceptual framework requires disclosure of the financial facts and figures that are appropriate and can be used by the investors in decision-making processes (Bamberg and Spremann, 2012). However, due to presence of country-specific issues, the company incorporates the use of historic cost rather than fair value in valuing its financial assets and liabilities. The historic cost does not provide realistic information about the assets and liabilities value as it does not incorporate the market information (Horngren, et al., 2012). Therefore, IASB has directed the accounting standard-setting bodies around the world such as AASB to adopt the use of fair value accounting for meeting the needs of users of financial statements. The company has also made some voluntary disclosure sin its annual report such as disclosing the information related to the operating results realized from eco-markets. The company has adopted the different accounting policies during the preparation of its general purpose financial statements for improving its financial profitability (Langendijk, Swagerman and Verhoog, 2003). This include use of historic cost accounting, straight-line method for calculating deprecation, segment reporting and incorporating the use of principle of consolidation for developed its concise financial statements. This is all done by the company to meet the needs and expectations of its different stakeholders and thus achieve the trust and confidence (AGL Annual Report, 2016). This will enable the company to survive in long-term through realizing improved financial profitability (Hussey, and Ong, 2005). Conclusion It can be inferred from the overall discussion held in the report that accounting policies adopted by a business entity plays a significant role in improving its financial profitability. The business corporations should develop and prepare their financial reports as per the qualitative characteristics stated in the conceptual accounting framework. However, there is need for providing some flexibility in the accounting framework to the managers so that they can adopt the best accounting practices as per the nature of business operations. The discretion provided to the managers should not distort the financial performance in nay way. The AGL Energy Ltd is complying effectively with all the conceptual accounting framework principles through selection of adequate accounting policies and choices. It has also implemented flexibility in its accounting policies for maximizing its operational efficiency and linking the incentive plan of the KMP with the shareholders value. There area also som e issues of concern present in the annual report of the company that requires more disclosure. References AGL Annual Report 2016. [Online] Available at: https://www.agl.com.au/-/media/DLS/About-AGL/Documents/Investor-Centre/160828_AR_1587084.pdf?la=en Annual Report 2015. AGL Energy. [Online]. Available at:https://www.agl.com.au/-/media/DLS/About-AGL/Documents/Investor-Centre/150826_AnnualReport_1466512.pdf?la=en [Accessed on: 23 September 2017]. Annual Report 2016. Origin Energy. [Online]. Available at: https://www.originenergy.com.au/content/dam/origin/about/investors-media/senate-submission-carbon-risk-disclosure-160331/Origin_Annual_Report_2016.pdf [Accessed on: 23 September 2017]. ASX and Media Releases. 2016. Annual Report. [Online] Available at: https://www.agl.com.au/about-agl/media-centre/asx-and-media-releases/2016/august/2016-annual-report Bamberg, G. and Spremann, K. 2012. Agency Theory, Information, and Incentives. Springer Science Business Media. Gray, I. and Manson, S. 2007. The Audit Process: Principles, Practice and Cases. Cengage Learning EMEA. Horngren, C. et al. 2012. Financial Accounting. Pearson Higher Education AU. Hussey, R. and Ong, A. 2005. International Financial Reporting Standards Desk Reference: Overview, Guide, and Dictionary. John Wiley Sons. Hussey, R. and Ong, A. 2017. Corporate Financial Reporting. Springer. Jensen, M.C. 2001. Foundations of Organizational Strategy. Harvard University Press. Kenny, G. 2009. Diversification Strategy: How to Grow a Business by Diversifying Successfully. Kogan Page Publishers. Langendijk, H., Swagerman, D. and Verhoog, W. 2003. Is Fair Value Fair?: Financial Reporting from an International Perspective. John Wiley Sons. Marley, S. and Pedersen, J. 2015. Accounting for Business: An Introduction. ed, 2. Pearson Higher Education AU. Mintz, S. 2013. Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society. Springer Science Business Media. Mirza, A. and Ankarath, N. 2012. Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, China GAAP, and India Accounting Standards. John Wiley Sons. Mumba, C. 2013. Understanding Accounting and Finance: Theory and Practice. USA: Trafford Publishing. Ordelheide, D. 2016. Transnational Accounting. Springer. Pietra, R., McLeay, S and Ronen, J. 2013. Accounting and Regulation: New Insights on Governance, Markets and Institutions. Springer Science Business Media. Wolk, H.I., Dodd, J.L. and Rozycki, J.J. 2012. Accounting Theory: Conceptual Issues in a Political and Economic Environment. SAGE.
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