Thursday, January 30, 2020

Compare and contrast between persepolis war and vietnam war Essay Example for Free

Compare and contrast between persepolis war and vietnam war Essay Graphic Novels showing conflict of war can be described in different ways. These ways are determined by the target audience and the authors decision of mood.The imagery in Persepolis and the vietnam story are affected by these choices made by the author. There are differences in the style of this book in which the reader uses to show emotion such as the target age group, the emotional aspect as well as the realism of the story. The imagery which detail is displayed in a complex or simple way can both give the reader insight while portraying a different perspective at the same time. Persepolis and the vietnam imagery both use a black and white graphic weight creating a dark feeling shown by the subjective style. They use detailing in the background like the shadowed soldiers in the Vietnam images or bright flashes of gunshot in Persepolis, thus giving the reader a different perspective. The vietnam images provides a more in depth style that provides in order to show the author’s message. However, the simple imagery used in persepolis is to get a point across using symbolic images and a straightforward style rather than in the vietnam images the sketched lines and detailing brings out a specific emotion. The target audience in which the author and/or illustrator wants to reach out to affects the type of imagery and message they want to send out,such as a story about the conflict of war to children can be subtle rather than show a harsh reality yet can both depict a mood of conflict and struggle. These two graphic styles can both get across the subjective opinion of war being undesirable by the emanata of struggle seen with the characters to the reader. They both compare the harsh reality without being too gruesome. Persepolis uses a more cartooned illustration to portray a childlike perspective thus having a target audience of young readers. In contrast, the Vietnam imagery’s perspective differs in the point of view. This shows the difference in fighting in the war rather than suffering the consequences, demonstrating an adult understanding. War can convey many emotions depending on the authors/illustrators mood they want to convey to the readers by using simple and/or complex emanata and graphic weight in similar and different ways. Persepolis and the vietnam both inflict a sympathetic emotions by showing  the struggles shown by their stressed emotions and facial styles. As well as their similar use of contrast between light and darkshows a emotional aspect of the conflict of war. To contrast the Vietnam images uses shading and shadows to add more tension and grit displaying a impactful emotion. The Persepolis imagery uses thick heavy blacks and whites without any shading making the images simple and the emotions it portrays to the reader shallow and not as complex. In conclusion these two works of graphic reading can be contrasted and compared by only three categories of realism, target age groups, and emotions. These both shared the struggles of the conflict of war as well as portraying different views and perspectives. As well as displaying an obvious age target. Even though they are similar they are both different in showing the conflict of what goes on in a war.

Wednesday, January 22, 2020

Bless Me, Ultima Essay -- essays research papers

The loss of innocence in life is an inevitable process. Losing one’s innocence comes merely by growing up. The philosophy of the loss of one’s innocence is a definite theme in the book Bless Me, Ultima. This theme is displayed throughout the entire story and plot of the novel. There is loss of innocence all around the main character, Tony, with his brothers and the people he meets. Tony also loses a great deal of his own innocence to the harsh realities of the world which marks his transition from a boy to a man.   Ã‚  Ã‚  Ã‚  Ã‚  The theme of the loss of innocence covers the entire essence of the book. There are many cases in the story where people had lost their innocence of life and it was lost to them forever. Tony’s brothers are of such a case. They had gone to war to fight for their country and explore the world. But as they yearned and sought the outside and how it was, they lost their innocence in the process. Being in war they saw death and destruction which soiled their once virgin eyes. Although they gained knowledge and experience they were becoming no longer young and gay, but were becoming mature and knowledgeable. Growing at such a fast pace was a regretful process, that even Andrew advised Tony to not grow too fast but that would not happen as we know.   Ã‚  Ã‚  Ã‚  Ã‚  Another example of loss of innocence in the book would be Tony’s friends. The gang seems to be fairly innocent enough but they ...

Tuesday, January 14, 2020

Determining the Accounting for Receivables from Officers and Directors Essay

Philadelphia Communications Inc. (â€Å"Philly†) is a public company that completed an initial public offering (IPO) a few months ago. John Sigar is the current CEO and member of the board of directors. He is the only family member involved in the business and owns significant amount of the company’s stock. While, we were doing audit testing for accounts receivable we came across number of Notes Receivable from several Mr Sigar’s cousins. They have taken advances frequently but never failed to pay when they came due. The notes are secured by shares of Philly’s convertible preferred stock, which were purchased by the family members following IPO. The receivable support provided by the client doesn’t specify interest payment terms for these notes. During our preparation to test accounts receivable we reviewed the Financial Accounting Standards Board (FASB) Accounting Standards Codifications (ASC) and identified special presentation and disclosure requirements for these sorts of receivables. We also reviewed above described situation from International Financial Reporting Standards’ (IFRS) standpoint. When determining the accounting for receivables from officers and directors, special treatment of these cases must be accorded. The case for Philly refers to related parties transactions, which would require special disclosure in the financial reports. The receivables that is provided by Philadelphia Communications Inc. does not give specification concerning both the terms of payment and the interest payable on these notes. Testing for Accounts Receivable in Philly Case. According to Financial Accounting Standards Board (FASB) codifications, there are a number of codification references that are applicable to the Philly case. One applicable reference is FASB ASC 850-10-50-1 on related party transactions. The FASB code 850 discusses the disclosures that are required to be made concerning related parties. This reference provides the legal and applicable definition of what related party transaction entails. This reference also outlines the disclosure that is required to be made. One of the disclosures is the nature of the involved relationship. The description of the transaction including the dollar amounts, period of transaction, amounts due, and the due date must be disclosed. Disclosing transactions in financial statements that were eliminated while preparing consolidated financial statements is not mandatory. FASB ASC 850-10-50-2 is another codification reference that is applicable to this case. This reference discusses the notes and accounts receivables. This is the principal and direct reference that relates to the Philly case in question. The notes and accounts receivable mentioned under this codification reference are particular to the employees, officers or other entities that are affiliated to the company. For the case of Philly, notes are transacted between Philadelphia Communications Inc. CEO and the cousins. FASB ASC 850-10-50-2 requires notes or accounts receivable from related parties to be separately shown. Any effects that arise from a change in method of determining the terms of transaction from the previous period must be disclosed. It states that this transaction should not be included under notes and accounts receivable general heading. Philadelphia Communications Inc. October 19, 2013 Page 2 Another applicable reference is FASB ASC 850-10-15-2. This codification reference stresses on the requirement that the guidelines on disclosure for related parties is applicable to all entities. It does not matter if it is a private entity or public company like in this case. The financial reports must provide disclosure for the transactions. FASB ASC 850-10-50-5 discusses issue concerning disclosure of transactions that occur at an arm’s length base. This reference states that it cannot be presumed that related parties’ transaction are undertaken on an arm’s length basis. This is because the market conditions that competitive and free might not exist. This describes the relationship evident in the case of Philly’s transaction with the CEO’s cousins. Any form of representations concerning CEO’s cousins and Philadelphia Communications Inc. does not mean that, the transactions were executed on terms applicable at arm’s length. It can only be presumed so if and only if the representations of the transactions can be substantiated. The company management should supply more additional information concerning the notes and receivable concerning related parties for further clarifications. The management should provide the names of the parties issued with the notes that are secured by convertible preferred stock purchased by family members. This is per the requirement of FASB ASC 850-10-50-4. The management should also provide information concerning related parties transactions to help in comparison of financial results with the past. The payments terms and the interest accruing to such notes and receivables should be specified and provided by Philly. IFRSs Standpoint. The International Financial Reporting Standards (IFRS) also recognises related party transactions. This is given as per the explanation under IFRS International Accounting Standards (IAS) 24. It describes a related party as involving an entity that is heavily influenced by a person transacting with a close family member. The Member of the family transacting with the entity must have significant influence on the person by the one having ownership in the company. For this case, the cousins have significant influence on the CEO of the company thus establishing a related party relationship. IFRS IAS 24 requires the firm to make certain disclosures. It requires that the total amount involved, and the nature of the transaction be disclosed in the financial statements. The outstanding amounts should also be revealed stating the terms and all conditions relating securing and settling of the notes and receivables. The disclosures should also include information regarding the guarantees made. The IFRS also demands that any provision made for doubtful debts arising from this transaction should be disclosed. Conclusion The Philadelphia Communications Inc. in its operation, have related party transactions. These transactions involve the issuance of notes to close relatives of the CEO of the company. The Financial Accounting Standards Board (FASB) requires that activities must be disclosed. The Philadelphia Communications Inc. October 19, 2013 Page 3 FASB has well explained the information that the management should consider when presenting their financial statements. The management should also improve its operations and provide further data concerning the parties they are regularly trading. Adoption of the FASB and IFRSs will ensure that all financial statements are truly and fairly presented. References FASB. Related Party Disclosures. Retrieved from Accounting Standards Codification: https://asc. fasb. org IASB. Related party disclosures. Retrieved from IFRS: http://www. ifrs. org

Monday, January 6, 2020

My Modern Hero - 1943 Words

David Fowler Mr. VanDeventer World Literature A 13 October 2017 Modern Hero Essay In this world, there are many heroes living amongst us. They all look like regular, everyday people, but they are so much more than that. Even though they look normal, the things that they do for other people are extraordinary. The proper definition for a hero is, â€Å"a person who is admired or idealized for courage, outstanding achievements, or noble qualities.† But, a hero is someone who goes out of their way to help someone in need. For example, someone who gives food to the poor, helping kids with their homework, donating some of your salary to a charity, being a great role model, or just being nice to people constantly out of the kindness of their heart.†¦show more content†¦For example, Lionel Messi donated money to the country Syria to help out those in need while they were involved in their civil war. According to Jack Austin from the article Independent, â€Å"Messi’s foundation helped to build 20 classrooms for schools in Syria, with the invaluable work helping over 1,600 children caught up in the horrific civil war back into education. Over 60% of children in the Syrian schools where the fund has helped build new classrooms have been displaced since the conflict began in 2011.† This is important because Lionel Messi helped over 1,600 thousand children get education even though, due to the war they were unable to get education because most of the schools were destroyed. Also, before the war they had few schools to begin with because Syria is not the richest, so this allowed many kids to get an education and it helped the country out a lot. This just shows how good of a person he is and how he has impacted so many lives with his generosity and kind heart, and this is just one example of one good thing he has done so far. Another example of Lionel Messi donating money people that are in need is when he donated half a million to the charitable foundation, UNICEF. UNICEF is a organization that helps poor kids and orphans in developing countries. According to the article The Telegraph, Lionel Messi donated half a million dollars to the charity UNICEF in order for the kids to beShow MoreRelatedMy Modern Day Hero729 Words   |  3 PagesA modern day hero is someone who shows strength, courage and is willing to fight, my grandma is my modern day hero because she shows these traits and more. My grandma had a liver and kidney transplant last year, and she showed those heroic traits. She had strength both physically and mentally, she never complained and always kept fighting throughout her illness. My grandma had courage during this time because she overcame her obstacle without fear. She also showed the heroic trait willing to fightRead MoreDefinition Of A Modern Hero In Beowulf744 Words   |  3 Pagestheir definition of a hero the same as our own? A good example of an Anglo-Saxon hero is Beowulf, he travelled to Denmark with a group of warriors to fight a monster named Grendel that was terrorizing a ci ty, he also killed Grendel’s mother and a dragon to save the people in the city. He may seem like a modern hero, he’s saving the people in danger, he shows leadership, and has the bravery to do so, but there are distinct differences between the Anglo-Saxon hero and a modern hero and those differencesRead MoreHeroes : The Green Knight And Oedipus1156 Words   |  5 Pages A hero is seen as a selfless and courageous individual who saves the day. 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Also, they are motivated to fight for different reasons. An Anglo-Saxon hero also fights differently than a modern day hero. An example of this comparison is Bono from the band U2 and Beowulf. Both modern day heroes, like Bono and Anglo-Saxon heroes, like Beowulf, try to improve their societies, but do it in different ways and for different reasons. Anglo-SaxonRead MoreHow Does Shakespeare Present Love and Marriage in ‘Much Ado About Nothing and How Might a Modern Audience Respond to the Presentation of These Themes?1736 Words   |  7 Pagescritics of love and through them the modern audience is shown how Elizabethan society maltreats the female role and how the male code of honour and pride can lead to devastation. Shakespeare portrays Claudio and Hero as a pair of conventional lovers who go through an unadventurous and predictive courtship. Through this relationship he shows the modern audience how women were largely dominated by men. As Claudio metaphorically asks, ‘can the world buy such a jewel Hero is portrayed as an object and someoneRead MoreThe Heroes Of The Epic Of Gilgamesh1215 Words   |  5 PagesHeroes and heroines have been gargantuan archetypes from prehistory to present. In modern times, the prominent heroes in literature and media are that of Harry Potter, Superman, Wonder Woman, and much more. There is good reason for this. In today’s sense, heroes and heroines are the epitome of what humans want in themselves. Noble, kind, selfless; these are all traits that embody the modern hero. This was not always the case, however. In ancient literature, the heroes are not good role models, mostRead MoreBeowulf : Characteristics Of An Epic Hero978 Words   |  4 Pages20/11/ 17 Beowulf: Characteristics of an Epic Hero In Anglo-Saxon literature and culture, to be considered a hero was to also be considered a warrior/ soldier. To be a hero, you had to not only be strong but you also had to be smart, and have plenty of courage. These warriors were willing to face any type of trials and tribulations at any odd. These types of heroic warriors would fight to the death to obtain glory and save their people. The Anglo-Saxon hero needed to possess all of these characteristicsRead MoreThe Iliad Vs. Troy1692 Words   |  7 PagesIliad 500 years after the Trojan war in 750 BC. An adaptation of the Homers’ Iliad is David Benioff’s 2004 film, â€Å"Troy† directed by Wolfgang Petersen, which chronicles the fates of the men involved without heavily implying Greek religion to fit the modern audience. Whilst both mediums of the war differ, there are some similarities which suit each of the intended audiences. A theme which both adaptations involve is the ancient Greek idea of Kleos (Eternal Gl ory) which can be seen by two of the Heroes