Analysis Of Zadie Smiths Swing Time - 1292 Words

In Zadie Smith’s 2016 novel Swing Time, the narrator uses time to tell the story of her life in an interesting, non-chronological way. Her storytelling technique is unique in the way it unfolds unevenly and seemingly without much thought. In truth, though, the timeline was thoroughly considered by the author, and every jump or apparent gap in the book’s plot is intentional. While reading Swing Time, I perceived the narrator’s leaps through time as though she were winding a broken clock—the clock hands spun erratically around the clock face, seemingly choosing at random on which time it wished to land. Smith uses this broken clock motif to deliver her message in the best possible way; she wants to illustrate the general experience of†¦show more content†¦Because Smith creates her own timeline within the novel—she even goes so far as to name the novel after its erratic relationship with time —her narrator’s thoughts and actions can be construed as mythmaking. Admittedly unreliable, the narrator of Swing Time revels in adding significant, albeit realistically nonexistent, details to her timeline in order to add a sense of whimsy and symbolism. When she suddenly discovers that she has two white half-siblings, the narrator remembers the discovery as being marked by a time of quiet bonding with her half-brother, who silently begins a game of hide and seek with her before leaving in a flurry of snow: And then the girl [the narrator’s half-sister] came running down the stairs. No one ran after her, not my father or my mother. She was still crying and she came to the boy and they hugged and, still hugging, walked across the grass and out of the estate. Snow was lightly falling. (Smith 47) Here, the narrator claims that it is snowing during a scene of intense emotion and sudden abandonment following a sudden arrival. When the narrator later recounts the memory to her mother, though, her mother sighs and says, â€Å"‘Trust you to add snow’† (Smith 48), thus illustrating the fact that the narrator takes mundane memories and adds her own spin to them in an effort to make them more symbolic. In this way, she creates her own myth by creating symbolism, and she uses the passage of time to do so.

Community Justice By David R. Analysis - 980 Words

Introduction In this analysis we analyze chapters one, two and three from the text What Is Community Justice by David R. Karp and Todd R. Clear. We will then break down a specific case from a chapter in this text. The first chapter is about a placed called Ventura County and in this chapter it also discusses the theory of community justice as a whole as well as the community justice model. Chapter two is a bit broader and discusses neighborhood probation offices, the philosophy behind them and their current purpose and expansion. The third chapter which is also the chapter where the analysis takes place is about one specific case and an encounter. It starts off by pointing out a fairly small issue and attempting to address the issue but when examined more closely they discover major issues here and are now faced with a much larger problem than originally thought. The people of Vermont needed to build a new prison without taking away the funding for their school system or release violent and serious criminals back onto the streets but did not know which was the lessor of the two evils and needed help and needed it quick. Summary In the third chapter, the chapter and case that will be analyzed they introduce the idea of reparative boards. This takes place in Vermont, which the text cites as â€Å"not a high-crime state† (p. 63). Because of this they started to punish criminals more harshly and for longer amounts of time this eventually caught up to the state causing theShow MoreRelatedEssay on Hate Crime Analysis1420 Words   |  6 PagesHate Crime Analysis Kim Hull CJA/540 Criminological Theory October 13, 2011 Facilitator David Mailloux CERTIFICATE OF ORIGINALITY I  certify that  the attached  paper is my original work. 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Muhlhausen, The Death Penalty Deters Crime and Saves Lives, Heritage Foundation, August 28, 2007. www.heritage.org. Reproduced by permission of the author. Capital punishment produces a strong deterrent effect that saves lives. In the following viewpoint, David B. Muhlhausen argues that capital punishment should not be abandoned because it deters crimes, saves lives, and the majority of American citizens support its useRead MorePresident Donald Trump Political Analysis1563 Words   |  7 PagesJanuary, Republicans had already been in control of both Congressional chambers for more than two weeks. Conservative control over the federal government was extended to the Supreme Court in April when the Senate confirmed Neil Gorsuch as an associate justice. As 2017 closes, however, the Democratic Party has gained significant momentum and appears ready to challenge Republicans nationwide. Democrats won control over the governors office and legislature in New Jersey, as well as Virginias governorshipRead MoreThe Advantages, Disadvantages, And Response To The Issue1712 Words   |  7 Pagesanalyze what each one offered. POP offered many benefits that can be used as we go ahead. Problem-Oriented Policing was set in place to resolve problems differently from many traditional models, change the interaction between the police and the community and focus on preventing crime better in a better way. Problem-Oriented Policing in my opinion, gave great insight in the movement of Today’s Policing but just in structure and basic components. I personally think its beneficial to stay on a positiveRead MoreCommunity Crime Prevention Programs 1626 Words   |  7 PagesCommunity crime prevention programs play a vital role across the world in regards to the â€Å"community† style of police service. These types of programs heavily involve participating members of the community along with the police to achieve community and police oriented goals to improve the quality of life for all members of the community. The Bureau of Justice Assistance states community crime prevention programs are based several factors such as program focus, program rationale, community race,

Accounting Concepts Financial Market

Question: Discuss about the Accounting Concepts for Financial Market. Answer: Introduction: The system of accounting has projected and reinforced the economic ambiance that has been served. The system of international accounting is a result of the financial market globalization and integration of international economic. The aim is maintained by the FASB and it provides data that is comparable in nature. Hence, it aims at providing the maximum benefits and ultimately leads to a better set of accounts. As globalization trends in businesses have become significant, several issues arise through global business practices for investors, government and corporations. Because of various conflicting practices and codes which prevail between IAS, international businesses have become difficult to evaluate as information cannot easily be compared between competitive industries. As there is no international code for financial reporting, MNCs are forced to reconcile their financial information in order to conform to several standards for financial reporting (Brown, 2011). This can make th e information misleading and expensive and therefore several initiatives have been taken for the harmonization of international accounting standards. This study will identify and evaluate the arguments for and against such harmonization. Firstly, it has been argued that international harmonization of accounting standards assists in achieving comparability in financial statements. The presence of harmonization of accounting leads to uniformity and hence comparison can be done in a better fashion. Because of various sets of standards of financial reporting, the procedure of preparation and presentation of financial statements are distinct from each other which make comparison between them more difficult (Brown, 2011). Due to such variation in global accounting standards, there has been an increased demand for comparability in financial statements and that is why after the incorporation of IAS regulations in 2002, around 8000 listed companies in the European Union have adopted the IFRS method of financial reporting. If there is an increase in international harmonization, international comparability level also increases which makes it easier for companies to prepare financial statements under one particular rule and due to the nature of IFRS, stakeholders can understand financial statements in a better way (Horngren, 2013). For instance, in Korea and Japan, Chaebol and Keiretsu is a company network having interconnected relationships but there is no standard that can specify which company is the holding to another (Bushman Piotroski, 2007). Hence, it becomes doubtful whether such standards in these countries can produce comparability with countries pursuing hierarchical connections between the holding and subsidiary company. Different countries have different standards and therefore the comparison cannot be done in a uniform manner. This will even tend to lessen the differences in accounting and information projection can be done in a better fashion. Secondly, the quality level of accounting and auditing practices can be internationally enhanced through harmonization. After the Second World War, every country had its own accounting practice or Generally Accepted Accounting Principles. Differences in such accounting practices between countries created various problems (Whittington, 2008). For example, Companies of New Zealand, Australia and UK could revalue their investment properties and PPE while companies of Canada and US complied with the historical cost method because of the conservative persuasion of SEC (Securities and Exchange Commission). Similarly, in North America, LIFO method was used for US inventories while Canada could only apply this method in some industries. Some studies also state that auditors and companies did not draw attention towards non-applicability of IAS while providing assurance regarding compliance with IAS. Due to these variations, companies feel necessary to depart from such interpretations and stan dards in particular countries than others. Lastly, there is also an argument that harmonization of international accounting standards helps in minimizing financial reporting costs associated with the MNCs. This is due to the fact that cross-section analysis can be done and it enhances the efficiency level. Due to this, the resource utilization can be done in a better fashion. When diversified accounting practices are eliminated; unnecessary spending on reporting costs by company shall be decreased. It leads to better comparison, consistency and uniformity (Hegarty et. al, 2004). According to studies, harmonization of accounting standards minimizes business costs, more specifically across national borders. The presence of a single method altogether eliminates the complex system and increases the usefulness of the system. Countries with scarce resources can be benefitted from such IAS because investment in regulating and controlling agencies of national accounting-standards will be automatically through such harmonization (Zeff , 2007). For example, in Canada and US, when companies like Exxon and FMC Corporation complied as per the IAS which was the most compatible in comparison with Canadian and US GAAP, it was observed that such compliance produced very minimal costs on the company. Furthermore, many US-based MNCs having overseas subsidiaries complying with IFRS also decided to comply with such standards as cost of issuance of consolidated financial statements was observed to be very less. The process of consistency and comparability helps to keep the policies, as well as procedures unchanged in nature. It helps in making proper predictions and the economic activities are done with ease and flexibility. The events are properly accounted and identified and hence stress on the main objective of comparability. However, there are arguments that go against the harmonization of international accounting standards. Firstly, taking into consideration the differences in the socio-economic-political systems of countries, a specific set of accounting standards cannot satisfy every party involved. According to critics of international accounting standards, differences in political approaches, business and law practices, tax implications and economic and social institution between countries diminishes the usefulness of accounting standards (Pacter, 2005). This can be linked to the fact that different countries have different accounting practice and there are variations in their own practice. Therefore, having a uniform method will not serve the purpose as there might be differences. One policy cannot be linked to another because of the variation in the economic scenario. Considering this fact, it can be aptly remarked that there harmonization might not serve the purpose in all the cases. In other wor ds, a single set of IFRS becomes hard to achieve and if achieved, it will be less effective than anticipated (Meeks Swann, 2009). Moreover, there are many hurdles in the way and achievement of this goal is not possible and feasible. National accounting standards can be adapted according to change in situations and policies can be implemented without a prior consent of other countries but such cannot prevail in an international accounting standard as researchers argue that an IAS cannot be flexible enough to deal with every dilemma in different countries. There are different arguments and that differs from one country to another thereby a uniform policy will not serve the purpose in settling the differences (Meeks Swann, 2009). The differences can be settled when there is a policy tailor made according to a specific country. For instance, how can a standard on financial statements framed to portray substantive connections in Koreas Chaebol and Japans Keiretsu, a company network wit h interconnected relationships which might not pursue a parent company? Secondly, the argument is regarding the interpretation of IAS because interpretations are vital for their effective implementation and achievement of comparability. One country might interpret in a different manner considering the economic scenario while another one might do it differently. IFRIC (International Financial Reporting Interpretations Committee) has been established by the IASB that proposes official interpretations. But regulators issue new and fresh interpretations according to the requirements that make IFRS implementation distinct within countries. The interpretation can be better suited if tailored according to the country (Gordon et al 2012). Furthermore, the governing standards of IFRS as provided by IASB confuses users as to what extent is the financial reporting framework corresponding to IFRS. For instance, in the European Union, auditors and companies are required to comply with IFRS as adopted by EU but readers from varied areas are unclear whether adopted by EU is similar to provided by IASB (Brigham Daves, 2012). Hence, it can be seen that there occurs a potential difference while interpretation of the standards and must be done according to the country. The uniformity procedure might not lead to better projection because economic scenario varies and when the scenario is different there is a difference in the conceptual level too. There are various arguments for and against harmonization of international accounting standards but with due passage of time, IASB has achieved a huge deal. Comparability of financial reporting is being given due importance in the current scenario than it was in the past (Needles Power, 2013). But still there are many criticisms regarding such harmonization and that what necessitates more work by the IASB. Major standards must be delivered by the IASB so that the extent of its standards can be improved, expanded and refined (Brealey et. al, 2011). It can be stated that the harmonization of international accounting standard is not an easy task. Different countries have different policies and each has its own importance. Therefore, it is still a big debate whether the harmonization of accounts will help or end in vain. It has also been observed that a considerable time is dedicated by IASB for revising the conceptual framework so that countries that are reluctant in such harmonization , also becomes accustomed to such idea. References Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Brown, P 2011, International Financial Reporting Standards: what are the benefits?, Accounting and Business research, vol. 41, no. 3, pp. 269-285 Bushman, R. and Piotroski, R 2006, Financial reporting incentives for conservative accounting: The influence of legal and political institutions, Journal of Accounting and Economics, vol. 42, pp. 107-148. Gordon, L. A., Loeb, M. P., Zhu, W 2012, The impact of IFRS adoption on foreign direct investment, Journal of Accounting and Public Policy, vol. 31, no. 4, pp. 374-398. Hegarty, J., Gielen, F., Barros, A 2004, The implementation of international accounting and auditing standards: Lessons learned from the World Bank's Accounting and Auditing ROSC Program: The World Bank. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Meeks, G Swann, G.M.P 2009, Accounting standards and the economics of standards, Accounting and Business Research, International Accounting Policy Forum, vol. 39, no. 3, pp. 23-44 Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Francisco: Mc Graw-Hill Brook co. Pacter, P 2005, What exactly is convergence?, International Journal of Accounting, Auditing and Performance Evaluation, vol. 2, pp. 6783 Whittington, W J 2008, Harmonization or Discord? The critical role of the IASB conceptual framework review, Account. Public Policy, vol. 27, pp. 495502 Zeff, S.A. 2007, Some obstacles to global financial reporting comparability and convergence at a high level of quality, The British Accounting Review, vol. 39, pp. 290302

Kafka Essays (852 words) - Modernist Literature, Diarists, Fabulists

Kafka Franz Kafka was born in Prague, Bohemia, July 3, 1883 and died June 3, 1924 of tuberculosis at the age of 40. He came from a middle-class Jewish family. His father was a shopkeeper and tried to climb up the social ladder by working hard at his shop and sending Franz to a prestigious German high school. He went on to get a law degree and worked for two insurance companies (not at the same time) When his .tuberculosis got bad in 1917 he was put on temporary retirement with a pension. German was the language the upper class spoke and by sending Franz to German schools his father tried to disassociate from the lower class Jewish who lived in the ghetto. They were always moving from apartment to apartment advancing as the business grew. Franz had a very strained relationship with his father that traumatically affected his whole life. This is apparent in a letter to his father he wrote, ?What was always incomprehensible to me was your total lack of feeling for the suffering and shame you could inflict on me with your words and judgments. It was as though you had no notion of your power? (Letter) . Max Brod and Franz met in college and became life long friends. It was Max who persuaded Franz to publish some of his work and it was Max who was responsible for most of the Kafka writings that are available today. Franz had entrusted his manuscripts to Max and in his last will and testament specified that all his work was to be destroyed. Instead Max had them published after Franz' death. Although he never married, he was engaged several times but always broke the engagement as the wedding day would approach. Most of the biographies about him tell of his problem with women and repulsion from sex and say that it was evident in his writings. In an entry in his diary he wrote ?Coitus as the punishment for the happiness of being together? (Constructing). His romances and engagements are well documented and it is interesting to note his selection of books that he gave to Felice Bauer: ?Tolstoy's diaries, the New and Old Testament, and Gerhart Hauptmann's ?Fool in Christ Emanuel Quint' (Times ). Franz met Felice Bauer at Max' house and they had a five year courtship mainly through letters. He wrote to her daily when at the sanatorium in Italy even while he was carrying on with an 18 year old Swiss girl who was there also. Felice inspired him and he wrote several pieces during this time; ?The Judgment,? which he dedicated to her, then ?The Metamorphosis? and he started Amerika (Kafka.) According to Daniel Hornek ?None of Kafka's novels was printed during his lifetime, and it was only with reluctance that he published a fraction of his shorter fiction. This fiction included Meditation (1913), a collection of short prose pieces; The Judgment (1913), a long short story, written in 1912, which Kafka himself considered his decisive breakthrough (it tells of a rebellious son condemned to suicide by his father); and The Metamorphosis (1915), dealing again with the outsider, a son who suffers the literal and symbolic transformation into a huge, repulsive, fatally wounded insect. In the Penal Colony (1919) is a parable of a torture machine and its operators and victims---equally applicable to a person's inner sense of law, guilt, and retribution and to the age of World War I. The Country Doctor (1919) was another collection of short prose. At the time of his death Kafka was also preparing A Hunger Artist (1924), four stories centering on the artist's inability either to neg ate or come to terms with life in the human community.? Franz Kafka's writings can be best described as nightmarish or dreamlike. He has impacted twentieth century literature greatly as evidenced by a word in the dictionary coined after him: ?Kafkaesque (adj): Characteristic of the novels of Franz Kafka; especially, bizarre or absurd, and often marked by the ineffectuality of the individual? (Funk ). Bibliography Bibliography The Castle. Hp. 1995 [copywright]. Online. Available: http://family.knick.net.thecastle/timeline. 2 Mar. 2000. Constructing Franz Kafka. Hp. 1996 [last update]. Online. Available: http://info.pitt.edu/~kafka/biblio.html. 1 Mar. 2000. Contemporary Authors. Vol. 26. Detroit: Gale Research, 1989. Funk & Wagnalls New