Vietnam War Research Paper Example | Topics and Well Written Essays - 1000 words

Vietnam War - Research Paper Example The political matters in the society were compromised by invasions by other countries such as the United States. Both poems have incorporated themes and motifs that represent the Vietnamese society in the modern world. However, there are in their views that are discussed in the following explanations. They have been based on themes and motifs from both essays. Denise in his poem, ‘What were they like,’ has come up with different themes that expose the characters of the Vietnamese society during the war (Mahoney 180). He explains that their light hearts have been turned to stone. It means that the wholes society has been infiltrated by the external societies leading to the awareness. However, different authors have come up with strategic plans through the use of poems to develop new revolutions that cater for human rights. Critics argue that the poem has been used to represent the elite members of the community int. However, the provided knowledge has been used to help the Vietnamese society internally to take care of invaders. The forced entries include economic and political accesses. The poem represents mens actions at war. There are various principles that have been used by the author to ensure that the war processes and strategies that have been used in the war (Mahoney 180). However, the author has used familiar approaches on his poem that show the life of the Vietnamese elites and the authorities. He is in protest against the war and uses his literature skills to help in the halt of the war. His poem’s main question is to help individuals prevent a brief description of the intruders came up with strategies to kill most of the Vietnamese society and leave them in morning due to the mourning and deaths caused by the war. The poem also argues on the resistant nature of the Vietnamese society to prevent Western societies to cause change in their land. Most countries in the Vietnamese region have come up with tactics to stop the

Rickshaw by Chinese literary great Lao She Essay Example for Free

Rickshaw by Chinese literary great Lao She Essay Through telling the story of Xiangzi, Lao Shes Rickshaw moulds a woman in Hu Niu that is the antithesis of everything that a woman should be in the traditional society of that period. In the time-honoured Chinese culture, there has long been a strong prejudice against women of power. Every unfavourable image has been linked with particularly those who have proved especially formidable. Throughout the histories that have been written by mostly men where views as traditional as Xiangzis have been prevalent, dominant women have been presented in the most unsympathetic light. In similar fashion, our look at the character Hu Niu is relentlessly coloured by Xiangzis harsh narrative. It is impossible to do a light reading of Rickshaw and hope to be presented a face for Hu Niu that is to true to her actual person. Therefore, in order to ensure that our understanding of this distinctive woman is holistic, we must consider two issues: what sort of social influences have manipulated Xiangzis point of view; and what is Xiangzis innate character that so overwhelming pre-ordains the way he thinks. Only after peeling back such layers do we see a depiction of Hu Niu that is not peppered by biases. Only by doing our own commentary on the story do we hear the point of view of who is not talking and what is not being told, and that is the narrative of Hu Niu herself. What we subsequently come to realize is that, due to his wild prejudices, Xiangzi has rejected his best chance of escaping the rickshaw-pullers misfortunes when he rejects Hu Niu. In the broader sense of the Chinese history, women who have held power have often been blamed as the cause for ruin of an entire dynasty period. Historians have, for example, always blamed the downfall of the Qing dynasty on solely Empress Cixi and her refusal to recognize the changing times around her. In a more specific sense within the context of this novel, Xiangzi presents Hu Niu as the woman who is fully to blame for causing the downfall of a man. Women who strayed away from the traits that society norms dictate are seen as abnormal. In the same way, Xiangzis descriptions are most discriminating when revealing thoughts about any strong woman in his life, and he especially vilifies Hu Niu. This is not unlike the negative ways that dominant women like Empress Cixi and Empress Wu Zetian have been  represented throughout history. Under Confucian beliefs, it has been highly regarded the notion that the best types of women were the virtuous ones who may show maternal instincts before they even marry towards their younger siblings and widower fathers. There have always been deep-seated attitudes that have limited womens access to power. Patriarchy being the norm of the culture, a womans position within her family and the social hierarchy was as a dependent, not leader, of men. The tendency has been to assign women and men different roles, and womens special reproductive functions, of course, encourage this division. Often, the sharply restricted participation of women as competitors raises questions about a females ability to command. In actuality, women are by nature no weaker than men. As a generalization, certainly, they may be physically slighter and their characters gentler, but this does not equate to them being fundamentally powerless, useless, hesitant, cowardly, or able to survive only by obeying men. Scientists and historians have devised systems to analyse the workings of the world that, coincidentally, protect their own interests while oppressing and dominating women: the theory of Yin and Yang, for example, was established to demonstrate that, inherently, the female sex (yin) is linked with softer elements of the world such as stillness, inwardness, or earth, etc., while the male (yang) is linked with much stronger elements such as motion, outwardness, sky. Commanding and opinionated women were seen to be transgressing this boundary of yin and yang. Women who yielded power and used their skills in mind games to manipulate situations to their favour are seen as masculine and unnatural. Women who used their sexuality were seen as even more improper. Regardless of their individual personalities and abilities, females have been perceived as too weak, irrational and emotional to rule. This sentiment is shown in a Chinese saying that stated: A woman ruler is like a hen crowing . As we see from the beginning of his tale, due to Xiangzis traditional views,  his dream is to someday marry a robust and honest country girl after making enough money . As a result, it is apparent to us that the foundation of Hu Nius very nature had doomed her from the onset to be the recipient of all of Xiangzi prejudices. The precise manner in which she came to catch Xiangzi in marriage ignited every one of his prejudgments against women, especially against those who yielded sexual power. Xiangzi is incredibly scared of sexual women, but he mostly piously masquerades this fear as loathing or distaste. The morning following Hu Nius seduction of him, Xiangzi is thoroughly disgusted by the thought of Hu Niu, whom he deems as ugly, old, nagging, and shameless (54). So despite the fact that the warlord soldiers has so heartlessly robbed from him the first rickshaw he had loved so passionately, in Xiangzis mind they are still nowhere near as despicable as Hu Niu is (54). The fact that all the wrongs in the world that have been done onto him did not compare to the hurt done onto him by sex-hungry women attests to his outright prejudice. After Hu Niu gains some knowledge from Xiao Fuzi about the variety of physical acts, she proceeds to use Xiangzis body to find her lost springtime (172). This enrages Xiangzi, who subsequently believes that Hu Nius cooking for him and caring for him is merely attempts to fatten him up to make him her plaything (152). Xiangzis disdain for sexual women also manifests itself in the way he sees Madam Xia, as merely a woman who could give him a little extra cash (204). Xiangzi always tries to find safety in reverting to look down on the women whom he secretly finds intimidating. He does not like Madam Xia because he finds her to be a little terrifying, the way Hu Niu had been terrifying (204). He feels that Madam Xia brought with her all the harmfulness and destructiveness of the female sex that he had already tasted before and hated. His scorn for sexually predatory women is confirmed by the fact that he feels Hu Niu and Madam Xia were the same line of goods (204), meaning both women were strong, calculating and impure. Xiangzis view had been shaped by the fact that society as a whole only accepted women who exhibited bashfulness and mildness. History tends to vilify Empress Wu Zetian, for example, and tell stories of her sexual appetites . She harboured imperial ambitions of becoming emperor and was indeed perhaps one of the most able of the Chinese emperors. In attempts to regain her youth as she aged, she kept  a number of young men as her companions , no different from the way both Emperors and ordinary men alike all kept concubines. But history has been quick to condemn the gender reversals and sexual excesses of women as abnormal and uncivilized. Xiangzis little regard for women also encompasses his prejudice against financially minded females. We as readers notice immediately how much more intelligent Hu Niu is than Xiangzi, but he only sees her as manipulative. Hu Niu recognizes that brute strength is hardly the only way to make a living. Her business sense shows clearly in her immediate idea to rent out a room to Xiao Fuzi to aid the latter in the entertainment of men, or her quick thought to rent out the rickshaw to Ting as opposed to letting it sit idle when Xiangzi caught pneumonia from the summer storm (184). She has it meticulously planned out of how much money to spend on what items. Hu Niu is astute about what actions can be taken when money begins to decrease. She suggests that they go back to Old Liu, act submissive, and make up with him for the fight she had with him; she knows that she needs to given her father face, that he needs to be flattered and cajoled. She calculates, albeit too late, that by submitting to Old Liu, she and Xiangzi would be able to get the mans money legally in the proper line of inheritance (147). We see Xiangzi subsequently admitting to himself that none of this had ever occurred to him (148). Yet, even though he admits that he had never thought Hu Niu would have a plan like that in mind, and now he had an idea of her smarts, he still refuses to agree with Hu Niu. His stubborn reasoning is that he does not want to be the wifes toy nor the father-in-laws lackey (149). But he himself has no other ideas. The absurdity is clear in the fact that his only argument is, he just does not want to loaf, and pulling a rickshaw is all he knows. Xiangzis prejudice against economically minded females is also seen in his disregard for Kao Mas advice regarding savings and investments. Kao Ma tries to teach Xiangzi how money breeds money and is herself very adept in modern financial strategies (70). Although Xiangzi thinks Kao Ma is perfectly nice and is one of the very few women whom he respects, her advice to him is very quickly dismissed by Xiangzi simply because she was merely a  woman. He trusts only himself, and when he adds up his money on his own, he promptly decides that it is much safer kept in his own hands (72). His entire mind is centred only on safekeeping the money that he has. Besides laboriously pulling a rickshaw for a seemingly infinite period of time, his mind is nothing like Kao Mas or Hu Nius regarding how to use the money one already has to earn more. Xiangzi in fact feels that his deathlike grip on his money is worthy of respect, and even though Kao Ma was a nice enough woman, he sees no advantage in following her advice (73). Even when Madam Fang, an old employer, had urged him to open a savings account, he promptly rejected the notion because, through his warped logic, he felt that the cash in his hands was much better than the numbers in a passbook (71). One can not help but think that if it were not the Madam Fangs and Kao Mas of the world giving Xiangzi these advice, if in fact a man Mr. Cao, perhaps had done so, Xiangzi would certainly have listened much more seriously. Xiangzis loathing for being under Hu Nius control is a reflection of the fact that, throughout history, there have been blatant biases against female rulers. That a female could gain power over men and an entire country thereby abandoning the path set up for her by society was not accepted to a huge degree. Cixi, likely the shrewdest woman of all of Asia during her period, has been credited with the some of the worst things to befall her era. Much has been said about her rule as being the significant contributing factor to the ruin of a nation. Be that as it may, her control stems from power she fought for and won for herself. She rose from the lowest positions of a fifth rank concubine to what was eventually considered by many at the time as the only man in China, and likely exercised more power than any woman in that time . Another illustration of the bias can also be found against Empress Wu Zetian. Likely one of the most influential and oftentimes misunderstood rulers of Tang Dynasty China, she controlled the empire during one of its more peaceful and culturally diverse periods . Some may say that she was ruthless in her desire to gain and keep power, but others may say that she merely did what she had to and acted no differently than any male emperors of the same period. The kinds of behaviour criticized in men are dramatically different than those criticized in women, especially one dominant and deviant enough to rule an empire. It should be no surprise to us, then, that Xiangzi, someone who is determined to be dependent on only his own size and strength, should find is so unbearable to be controlled by a woman like Hu Niu. Xiangzi is dogged about relying on nothing more than his own muscles, and he mistrusts a woman who uses shrewdness and mind game to get what she wants. To him, Hu Nius calculating proposals are shameful, and he hates having to be at the mercy of her dominance (149). The fact that a woman ordered him about was insufferable for someone as headstrong as Xiangzi. This loathing comes to such a height he eventually declares that he is glad that she is dead because she had always oppressed him (218). He believes anyone who is powerful or calculating to be evil and deserves to die. Despite the fact that Xiangzis hatred has been building since his meeting of Hu Niu, the severity and mercilessness of his venom here is still surprisingly startling. Xiangzi states that the only people he thought deserves to live was himself and Xiao Fuzi, who is loyal and honest (218). Such a statement reveals to the reader that if Xiangzi is ever at all capable of empathizing with anyone, it is only with the passive and the meek. Xiangzis discrimination against Hu Niu cannot be fully understood until we get a feel of his ode to Xiao Fuzi. The earliest we observe of his intolerance for women as a whole is when he purchases his first rickshaw and the only class of persons to whom he simply refuses to grant a ride are women, who are, in his opinion, an indication of bad omen (10). More appropriately, we could say Xiangzis bias is most concentrated against specifically those women who know what they want and stops at nothing to achieve it. We see that the only woman in this entire novel of whom he sings high and unfettered praises is the one woman who is different from Hu Niu in every possible way: simpleminded, thoughtless, compliant and sweet Xiao Fuzi. As we know, tradition calls for women to have no opinion, listen to the husband, be tolerant, be useful and not be afraid of hard work. Xiao Fuzi is the epitome of the perfect woman of Xiangzis dreams. Even when Hu Niu is making Xiao Fuzis life miserable and her business difficult, the latter is still capable of swallowing her tears, and humbling herself by throwing herself at Hu Nius mercy. The bearing of disgrace by kneeling  before Hu Niu is the most admirable of sacrifices (188). Xiangzi loves Xiao Fuzis mildness and it shows in his fondness for her companionship and conservations (186). With Hu Niu, he never got the last word. Xiangzi can only tolerate a traditional woman who listens to men. Therefore, in Hu Nuis devotion to Xiangzi, we see that her love could never find reciprocation or fulfilment. Furthermore, we can deduce for ourselves that if Xiao Fuzi was not someone who handed her whole life over to himsomeone who needed a man like himsomeone whom he could rescue (224), nothing about her either would have been any allure for Xiangzi. If Xiangzis opinion were the only narrative in the novel, then simply after considering his side could be the end of our story. After all, this novel is centred on Xiangzi the repetition in his buying the rickshaw, losing the rickshaw and is about how life has killed his idealistic dreams. However, merely Xiangzis account can not be depended upon. The story of Xiangzis loss of hope is told through two competing narratives. There is another narrator besides Xiangzi that every now and then gives us glimpses of the fact that the Hu Niu at the centre of all of Xiangzis lamentations is not completely real. Throughout Xiangzis struggles, the one character that we cannot get away from is Hu Niu, even though a pure account of her inner thoughts hardly ever surfaces. The importance of her role in this novel may seem somewhat belittled by the fact that every image we get of her character is through Xiangzis eyes. To work against Xiangzis bias, the reader must delve deeper under the surface n arratives through which to form ones own version of the original Hu Niu. We see very little of a non-Xiangzi-influenced, neutral narrators Hu Niu. And if we did rely on Xiangzis mind to tell us the whole story and all its underlying events, we would be cheating ourselves. For a thorough view of Hu Niu, Xiangzis version must be rounded out by our own analysis. The reason for this is that there is always a story unfolding that Xiangzi simply does not understand; there is a woman in this story that Xiangzi does not recognise. How reliable is Xiangzis explanation of the story? We should consider how reliable Xiangzis explanation is of the world at large. Xiangzis views of himself and the environment surrounding him occasionally seem ridiculously upside down. Having arrived in Beijing from the countryside at age 18, he has no education and is merely somewhat street smart. Being physically strong, and possessing characteristics like passion, honesty, righteousness , he is extremely self-righteous and self-confident. Through the narrators descriptions of Xiangzis arrogance, it helps us see that his views of himself are horribly distorted by his ego. Once he had grown into his body by his 20s, he became tall, strong, broad-shouldered and big-footed (5). He thought of himself as the best at what he did. We further see Xiangzis vanity in the fact that he goes as far as to smile at himself whenever he looks in the mirror; he is that satisfied with himself. He is so confident in his strength to be able to conquer everything that he never likes or bothers to talk with others or discuss anything with fellow rickshaw pullers. Even when he encounters something unlucky, he still believes that he would find a way out of it and would not be easily cheated or defeated because of his strength. All this narcissism we see in Xiangzi is a completely contradictory view to what we as bystanders think of him when we regard Xiangzi. We see on his face a particularly lurid scar, courtesy of a mule (5). This scar is long and large and a quite noticeable flaw on his face. Quickly, we begin to see that this scar is representative of more inherent character flaws, something more innate in Xiangzi that contributes to his eventual downfall. One of these flaws is his ego. Even though we see this gaping imperfection on his face, Xiangzis love for it remains the same as his love for his body, blind and excessive. He sees his face as also possessing tough strength just like his face (5). He essentially regards his face as another extension of one of his limbs; as long as his four limbs are strong, his face is also strong and noble. In actuality, Xiangzis scar attests to his short-sightedness. We sense that there is a feeling of mockery in the narrators detached statement that Xiangzi believes relying on only his []intelligence[] and exertions were enough to realize his ambitions (4). Another flaw is Xiangzis weakness for compliments, also a testament to his  vanity. He feels particularly important, for instance, when his impressive height requires him to duck his head when he passes through a doorway (11). Also, when no rickshaw puller is willing to risk going to Qing Hua University for fear of the warlord soldiers, all someone has to do is call Xiangzi a Big Boy and he promptly decides he would go, as though his strength could certainly prevent any danger from befalling him. This flattery of Big Boy, and the fact that the payer of the compliment was a short-of-bodybaldhead to whom Xiangzi felt significantly superior, led to the demise of Xiangzis first rickshaw. He had felt invincible. Xiangzis character flaw is also seen in his stubbornness. He is stubborn about not letting go of his money for medicine when he falls ill (9). He is stubborn about never needing a helping hand from anyone or anything. He deems himself to be so great that, depending only on his strength, he believes he would be able to escape from the evil cycle that is the life of a rickshaw-puller. This said cycle comprises the rickshaw man being forever doomed to pull a rickshaw his entire life, be frequently susceptible to injury, ultimately grow old, become chronically ill, and, unable to run any longer, one day fall down in the middle of the streets and die. Xiangzi is mulish about the fact that he could beat the system without anyones assistance if only he just stays away from distractions. This brings us to his ultimate stubbornness, which is about the disastrous distraction that is Hu Niu. As a result of seeing Xiangzis impressions of himself, we are wary of the validity of the image of Hu Niu Xiangzi projects through his narration. In knowing how traditional his views are and how biased he is against women of power, it is immediately evident how distorted his vision is of Hu Niu. As readers, we can see that his life takes a favourable turn when he meets Hu Niu. Even if we did contemplate her through Xiangzis prejudiced eyes, we can still see how useful and capable a person she is. This woman knows about life. We value her authority, and Old Master Liu values her authority and did not want to see her married and gone , but Xiangzi seems fundamentally incapable of seeing anything positive in her capabilities. In his mind, her intelligence translates into shrewdness, and her ability to manage and  organize translates into manipulation. What is more, he refuses to see that Hu Niu really cares for him. He rejects the possibility that, if only he would listen to Hu Nius advice, he could escape the rickshaw pullers horrible lifecycle. His stupidity is so blinding that he attributes his decline to the existence of Hu Niu, when in actuality his own stupidity is the very trait that causes his demise. Xiangzis closed-mindedness makes him unable to understand others motives, locking him in, and causing him to see everything from only his own point of view. Xiangzi does not have the intelligence or foresight to see the Hu Niu that readers see, or the fact that Hu Niu is his finest chance at a better life. Worse, he actually thinks Hu Niu will be the death of him. Every time she takes something into her own hands or solves a problem a problem from which Xiangzi would always run away, besides he would believe that he has suffered another wrong because he cannot stand being under her control (140-144). We consider Hu Nius economic sense to be sensible and her logic to be a good way to extract Xiangzi from his dreary existence. She has sensed that his personality could doom him to toil all his life (149). But she tells him outright that even though he may have his plans to sweat away his entire life, she has her plans to change that (149). And her plans for him consist of the hope that he will not need to pull a rickshaw anymore, not have to stink with sweat, and can get out of a dead-end occupation. Xiangzi, however, does not see that using keen business practices instead could lead quicker to a better life. All he wants is to painstakingly make money cent by cent through blood and sweat and buy his rickshaw; he does not know there could be any other ways to live. Hu Niu knows what must be done to help Xiangzi escape misfortune. She tells Xiangzi explicitly that she will take care of [him]; but all he wants to do is escape (83). To be sure, Hu Nius effort to end Xiangzis life as a rickshaw puller is partly due to the act that she does not want to be the wife of a poor rickshaw man (158). She regards herself as someone significantly more elegant than those living in the mixed courtyard. The thought that she could lose everything on Xiangzis account makes her momentarily almost regretful of marrying him (158). Nevertheless, these thoughts were only temporary  lapses in her mind, for she truly is in love with Xiangzi. She likens the happiness she feels being married to Xiangzi as feeling like her entire body was a big red flower blossoming warmly, fragrantly, beneath the rays of the sun (158). Inside, she knows that even if Xiangzi spends his whole life pulling a rickshaw, or if even he were reduced to begging, she would still never leave him; she would stay with him forever (158). Hu Niu tells Xiangzi of her love for him over and over: I think about you all the time. I love you. Ill take care of you (83), I know youre ambitious but you ought to realise that I really love you, too (156). But Xiangzi ignores it all. He is contemptuous of her behaviour and begrudges Hu Nius money (152). He does not want to think about how unmanly it is to be using his wifes money to buy a rickshaw (148). Hu Niu is scrupulous in her care for Xiangzi. She is not gentle by nature like Xiao Fuzi, so she does not know how to sweetly cajole him when speaking, especially if she is already anxious over him. When she tells Xiangzi that she still has four hundred dollars left after they marry and prods him to relax a little and enjoy life because he pull[s] a rickshaw and stink[s] of sweat all year long, it comes out sounding near to an order (148). But it is clear that her heart is not unkind and her intentions are good. Stubbornly, Xiangzi only sees the attention and concern that Hu Niu showers him as her attempts to fatten him up like a cow so as to better squeeze the milk out of him (152). We witness the fact that Hu Niu would very much like to have a quality family life with Xiangzi and hopes for Xiangzi to have a better life than that of a rickshaw pullers. She is undeniably calculating in deciding to approach her father, despite their fight, in order to get a firmer grip on Old Lius money. But this is so she would then be able to find Xiangzi a better job (157). She believes that Xiangzi has ideal traits of strength, diligence and frugality and sees in him potential for greater success if only he would let go of his death grip on the desire to only pull a rickshaw. But because Xiangzi has been a child of misfortune and knew what deep poverty was (152), he is unshakable in his belief that only hard physical labour is the solution to anything. Without much life experience (other than that of pulling a rickshaw), Xiangzi does not know any better. By ignoring the potential of Hu Nius abilities, he is  doomed to stay in the disastrous cycle. By looking beyond Xiangzis prejudiced criticisms of Hu Niu, we get a much most realistic view of this woman. Indeed, we even feel sorry for her. When she thinks of the joy of being married to Xiangzi, it is a fascination for her that she could not even speak of (158). We as readers, however, read almost in the same breath of Xiangzis hatred for her. While she wants to promenade with Xiangzi and show off the happiness of her marriage, Xiangzi, meanwhile, finds walking about with any woman in tow to be a disgraceful business, much less someone he abhorred as much as Hu Niu (146). This sort of ingrained thinking Xiangzi cannot change. Our sympathy for Hu Niu stems from the fact that her attempts to loosen his attitude and alter his mindset were ill-fated from the beginning. Xiangzis palpable narrow-mindedness permeates the entire novel. When he comes to the realization that his body wasnt as strong as it had been, he attributes it to the fact that Hu Niu, the bloodsucking monster, has sucked away his virility (205). It is never even a consideration that his age and the major bouts of illness could be the reasons for his inability to run as fast as before. Societal traditions have also embedded in him preconceptions about women like Hu Niu, whose every movewas like that of a woman who had been married for a long time (145) and chauvinism that a woman who is quick, experienced, and had an air of self-confidence is conversely not worthy of respect. Ironically, the more obsessively Xiangzi portrays to us the evil Hu Niu that he wants us to see, the more clearly we see the Hu Niu that is not shown through Xiangzis narrative. A thought that perfectly captures the irrationality and absurdity of Xiangzis mind is when Hu Niu poses to him the question, Between the two of us, who should listen to who? (149). This is a loaded question that triggers much thought. Despite the tenacity of Xiangzis incessant commentary, we do not come to side with him in formulating our answer to that question. On the contrary, we have gathered every evidence in each situation to believe that Hu Niu was the key to Xiangzis chance at breaking the cycle. Xiangzi is the only one who does not  see this and it is to his own immense detriment. His many character flaws are revealed in his enormous ego, stubbornness, shortsightedness, and staunch mistrust of others advice, especially advice from women. His prejudice against Hu Niu has been particularly hardened by societal beliefs and the traditional stigma that follows sharp and able women. Xiangzi is trapped in the blindness of his prejudice and remains perpetually unable to see and hear the Hu Niu that we ultimately comprehend. Ignoring Hu Nius help, support and advice, we watch with disappearing sympathy as Xiangzis hurtled towards the expected end of a rickshaw-pullers life cycle.

International Accounting Standards (IAS) 37 Requirements

International Accounting Standards (IAS) 37 Requirements Introduction Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset. It provides an explicit direction for companies to disclose incurred transactions associated with liabilities. However, probable or possible such words are involved many times in this standard which can allow options and creative accounting for companies on whether to recognize it as a provision on the balance sheet or a contingent liability under the notes. This will further mislead investors decisions. Thus in this essay, we will re-evaluate it and give an in-depth understanding of it. This report will first give some background of IAS37, and what the major requirements of this standard are and why those requirements are important. Furthermore, the report will critically evaluate the IAS37 from aspects of 1) options allowed; 2) applicability of this standard internationally; 3) opportunities for creative accounting; 4) the weaknesses of this standard; 5) how this standard can be improved. 2. Background of IAS 37 The International Accounting Standards Committee (IASC) issued IAS37 Provisions, Contingent Liabilities and Contingent Assets in September 1998. It replaced parts of IAS10 Contingencies (IAS37 BV2008) and became operative for annual financial statements covering periods beginning on or after 1 July 1999 (IAS37, BV2008). Before the announcement of IAS37, different countries use various ways to verify their provisions, which bring the problem of inconsistency. Some enterprises confirm their provisions, depending on whether to undertake current obligation or not. While some other enterprises are according to managers willingness of proceeding future payments to confirm their preparations. Therefore, the results are: Different types of business enterprises have different classification of provisions, so it creates inconsistency. This jeopardizes comparability of different enterprises financial statements. It provides the opportunity for certain enterprises to manipulate their profits. For example, the cost should be recognized in the period but may be moved to other period to confirm; the cost should be confirmed in future but may be moved to the current period. Therefore, to achieve the balance of profits in each period is one of purposes of this regulation. Some enterprises include some liabilities that do not meet the conditions of the requirements into their balance sheet. This apparently damages the current financial situation of the company. The objective of this standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount (International Financial Reporting Standards (IFRS), 2009). The key principle of IAS37 is that a provision should be recognized only when a liability exists. Planned future expenditures are not recognized as provisions or contingencies, even if the board of directors has authorized them. 3. IAS 37 Major requirements An entity should recognize a provision as a liability based on the following three criteria met simultaneously: (a) there is a present obligation or more likely than not that a present obligation exists at the end of the balance sheet date as a result of an obligating event; (b) it is probable (i.e. more likely than not; i.e. 50%95%) that an outflow of the economic benefit of the entity will exist; (c) the amount of the outflow can be estimated reliably (IAS37 BV2008). If the first criterion is met but it is possible (i.e.5%-50%) NOT probable that an outflow of economic benefit of the entity exists and the amount of the outflow cannot be measured reliably OR if possible obligation exists and the outflow of the economic benefit of the entity is not remote (i.e. 0%-5%), then contingent liability will arise. In respect of contingent liability an entity should disclose it instead of recognizing unless the possibility of the outflow of the economic benefit of the entity is remote (IAS37 BV2008). As regards a contingent asset, it should be just disclosed as well as contingent liability, unless the amount of the inflow of the contingent asset is virtually certain (i.e.95%-100%). When the inflow of the contingent asset is virtually certain, then it is appropriate to be recognized as an asset on the balance sheet (IAS37 BV2008). When recognizing a provision, the amount of the outflow of the economic benefit of the entity should be based on the best estimate, i.e. this amount should be the same as the entity needs to pay to settle the obligation in due course (IAS37 BV2008). When measuring a provision, things such as, risks and uncertainties, discounted provisions (if time value of money is material), changes in the law or other cases which can affect provisions, should be taken into account but do not take into account gains from the expected disposal of assets (IAS37 BV2008). When reimbursement happens, an entity recognizes it if it is virtually certain and the amount recognized should not be more than the amount of the provision. The reimbursement should be recognized as a separate asset in the balance sheet. If the reimbursement and the expense relating to a provision are sustained in the same reporting period, then the expenses disclosed in the comprehensive P L can be netted off by the amount recognized as a reimbursement (IAS37 BV2008). The provision should be reviewed annually and adjusted according to latest best estimates. Changes in the provision can only be used for its original intention (IAS37 BV2008). Provisions-three specific applications mentioned by this standard, namely: future operating losses, onerous contracts, restructurings. With regard to future operating losses no recognition should be made as a provision. In terms of onerous contracts, the unavoidable cost in excess of the benefit which can be received by the entity should be recognized as a provision. In related to restructurings, restructuring costs should be recognized when the criteria for provisions are met (IAS37 BV2008). 4. The importance of IAS37 requirements According to Deloitte, IAS37 aims to ensure that recognition of provisions, contingent liabilities and contingent assets are made by using the best methods and measurements, to ensure that users of financial statements receive adequate and appropriate information for investment decision-making processes. In addition, IAS37 aims to ensure that it only deals with the real obligation in the financial statements and future expenditure, even if excluded from recognition by the responsible board. The importance of taking the criteria into account, when the entity recognises the provision, is to prevent any unnecessary provision from being recognised in order to enhance the entitys value in subsequent periods in unsubstantiated ways, leading to provision of unreliable information to financial statement users (ACCA, 2009). The importance of the liability and asset disclosure requirements could be viewed as returning to the Conservatism Principle in accounting which advises on ignoring profits not yet achieved, taking all expected losses into account and not registering potential gains until they occur. In other words this requirement prevents an entity from providing unrealised profits and subsequent information that might mislead users. IAS37 provides guidelines regarding best estimates of provisions associated with its objectives, aiming to provide an appropriate way of measurement in order to represent sufficient and appropriate information. The standard requires the entity to take into account estimating process risks, uncertainties and other elements in order to achieve the best estimate for the provision. Following this requirement can prevent unrealistic values being reported in the entitys financial statement. The requirements for solving the problem of reimbursement and illustrating the three specific applications are equally comprehensive, so that accountants know how to resolve them. Otherwise, it is likely that each entity might adopt its own method of troubleshooting which differs from others when facing such cases in reality, resulting in a lack of comparability among entities. In these instances investors may be misled when making investment decisions. In summary the importance of IAS37 is that it is i ntended to reduce the possibility of deliberate misstatement of an entitys provisions, contingent assets and liabilities. 5. Critical Evaluation of IAS 37 5.1 Options allowed In the measurement of IAS 37, there are several ways to measure provisions in order to make best estimate. Owing to these different ways, companies could control the amount of their provisions. All the information about provisions, such as amount and timing, are realized and disclosed by the companies. So a company could make the number of provision larger on the balance sheet when it is making a profit during the period. In addition, a company could calculate the number of provision smaller to make sure their balance sheets still look good when it is losing money during the year. This is an option that companies can change a number from their balance sheets showing different operating conditions and improve financial performance. In this way, decisions of investors could be misled, because investors of a company will not be possible to discover a present obligation or the estimation of the amount of the payment, companies could use this potential option to hide their real operating condition and make creditors and shareholder believe the companies are performing well. In the second place, contingent liabilities are disclosed in the financial statement, especially in the notes, while provisions are disclosed in balance sheet as provisions are recognized as liabilities. It is absolutely sure that balance sheet will be paid more attention by reports users than notes. In order to make balance sheet attractive, the company will prefer to disclose adverse cases as contingent liabilities in the note on which the information appears less transparent. This action may affect investors decisions. And this kind of action may not be discerned because in general, both provisions and contingent liabilities are uncertain in timing or amount. This is another option under IAS 37 that companies could use to produce an advantageous financial report for them. 5.2 Applicability of IAS37 Internationally Companies from more than 100 countries have been required or permitted to use IFRS since 2001. Meanwhile, remaining countries, such as Japan, have established timelines for harmonization with IFRS. (IASB, 2010)However, IAS 37 may face some difficulties when being applied world widely. Owing to the different cultural attitudes, companies may not voluntarily disclose information about contingent liabilities and contingent assets in notes of their financial reports in some countries whose residents are secretive, such as Switzerland and Japan. On the contrary, Companies from transparent countries will disclose more detail information about their operation. Additionally, some countries have more requirements about provisions, contingent liabilities and contingent assets than IAS 37 does. Because their accounting profession, as well as accounting standards, is well developed. For example, Securities and Exchange Commission (SEC) of America has special requirements about companies who use IAS37 instead of GAAP. First, more information about recognized provisions need to be disclosed with further details about the nature, types and amounts being reported. Additionally, other provisions should be labelled and explained. Second, provisions recorded for estimated product returns, when recognizing revenues, are required to be given in more detail regarding the amount and location, and whether they are properly disclosed. SEC also considers the exact amount of this kind of provision that should be included; the amount when the financial period began and ended, followed by the amount made and used during the period. Third, it is strongly recomme nded that all information about estimated provisions and liabilities should be disclosed clearly. Fines and losses owing to currency allocation and pricing about forward sales, disclosure about these provisions and contingent liabilities is necessary (Deloitte, 2009b). In these countries where the accounting profession is fully developed, companies maybe prefer to use their own accounting standards. The application of IAS 37 could be easier in counties where accounting profession is less developed, such as Russia and Japan. 5.3 Opportunities for creative accounting The essential rule of accounting is to be true; however creative accounting can occur and may be caused by human error, lack of professional ethics, squalid motives and so on. Simply put, the aim of creative accounting is to artificially state profits. Methods of creative accounting can be considered in four aspects: 1. Options give companies opportunities to make creative accounting. Provisions should be reflected in balance sheet but contingent liabilities only be disclosed in the notes. People focus more on balance sheet than the notes. Therefore, accounts may prefer to disclose some contingent liabilities rather than recognise the provisions. 2. Many accounting items need estimation and anticipation. Especially in IAS37, the items are full of uncertainty and arbitrariness. Although IAS37 makes rules for measurement, overrating or underrating still happens. As we mentioned before, the options allowed companies to control the amount of provisions. For instance, when a company wants to calculate the prospective pension liability, they will employ an actuary who should be familiar with the inside background and control the valuation on the basis of the financial performance. 3. A common method of creative accounting is artificial transactions which can be reflected in the balance sheet. This case needs assistance from other entities, for example, supposing entity A pretends to claim indemnity from entity B, so they can form contingent assets and recognise them as assets. 4. Creative accounting also plays tricks on real transactions, for example, suppose an entity has a contingent liability ofà ¯Ã‚ ¿Ã‚ ¡50,000, the accountant may disclose this item in the next year to guarantee the financial situation in that year (Amat et al. 1999). 5.4 Weaknesses of IAS37 There are no prevalent problems existing in IAS37, however, it still has limitations which were discussed at the April 2009 IASB meeting. Inconsistency with other standards, especially the probability of recognition criteria; Liabilities are recognized only if it is probable that there is an outflow of economic benefits according to IAS37 (IAS37 BV2008, p.5) .Contrarily, other standards, such as IFRS 3 Business Combinations, have no requirement to use probability recognition criteria for contingent liabilities when an entity is in a business combination (Deloitte, 2009d). This inconsistency is potentially confusing. The unclarity on explain identification of liabilities. The term contingent liability is used to describe varies things. Specifically, it is puzzling to use one term to represent both possible obligations and unrecognised present obligations in the practical examples (Broad, 2006, p.14). Since the existence of the present obligation is the fundamental feature of a liability, it is misleading to describe a possible obligation as liability even with a adjective contingent .And it is contradictory to use contingent liability to represent a present obligation. However removing it from the standard may hide some potentially significant risks, such as litigation, illegal acts, and environmental laws. These items do not satisfy the definition of liabilities because they are uncertain on the balance sheet date but they are useful for decision making. IAS37 is ambiguous when measuring a single obligation. It is universally interpreted that the most likely outcome may be the best estimate of the liability when measuring a single obligation, (IAS37 BV2008, p. 17).This is contrary to the current settlement notion which states that expected value should be the base when entities measure all liabilities, which may mislead. Basically, the estimation technique of expected value has more merits since it obtains information about the range of possible cash flows and reflects new information about a liability as that information becomes available (Broad, 2006, p.19). The term provisions is useless and there is an existing risk if eliminated. At present, the standard defines a provision as a liability of uncertain timing or amount (IAS37 VB2008, p.10) therefore it is another form of liability. However, the difference between a provision, other liabilities and the new analysis of contingent liabilities is vague. The standard does not offer adequate explanation on how to distinguish them, for example, the uncertainty about timing or amount relates to cash flows .So it is difficult to recognize a liability for a product warranty. In other words, there is a choice between a provision and a contingent liability. 5.5 IMPROVEMENTS In order to improve the standard IAS37, several suggestions can be made: Eliminate the probability of recognition criteria. Eliminate the label contingent liability, and update the guidance in order to help entities to identify liabilities. Attention should be paid to potential liabilities in various scenarios in which a transaction embodies the nature of a liability. The IASB panel should publicise and add new applications to the IAS liability standards to help entities apply it to special cases. Clarify that entities should establish basic measurements of all liabilities based on expected value, not on most likely outcome Eliminate the terminology provision and replace it with another phrase such as non-financial liability which is important to make a clear distinction between liabilities. A clear disclosure need to be established 6. Conclusion ISA37 improves accounting standards as there were no specific regulations or provisions previously (Houillon, 1999). Therefore, the key principle for ISA 37 is the recognition of provisions. It requires that a provision should be recognized when the following conditions are met simultaneously: there is a present obligation or a present obligation exists at the end of the balance sheet date as a result of an obligating event, there is a probable outflow of the economic benefit and the outflow can be estimated reliably. Within these stipulations, IAS37 ensures recognition is made using appropriate measurements and provides valuable information for users of financial statements. Most countries in the world now apply IAS 37 but it may still face some difficulties when being applied globally. IAS37 gives companies options to choose whether recognise provisions or disclose contingent liabilities. Furthermore, some items in IAS37 need estimation and anticipation and provide opportunities fo r creative accounting, for these reasons, IAS37 is not perfect. The inconsistency with other standards and vapoury explanations of liabilities and constructive obligations provide the basis for some suggestions to improve ISA37. The probability of recognition criteria may be eliminated. Meanwhile, we probably need to pay some attention to potential liabilities and update the guidance in order to help entities to identify liabilities.

small claims court Essays -- essays research papers

On March 1, 2005, I went to the 3rd District Matheson Court House in the down town area and sat in on a few small claims court cases. I wanted to do this because I had never been to an actual court proceeding and I have been interested in seeing one live instead of on television. I am going to write about the three different cases that I sat in on, what the conflict was, what the outcome was and what I learned from each one. CASE #1   Ã‚  Ã‚  Ã‚  Ã‚  The Plaintiff’s name in this first case was Watt. His case was that he subleased a vehicle to Kapone and Kapone had breached their contract by not making payments for vehicle which ultimately affects watts credit. Watt also filed crimal charges against Kapone for harassment and personal check theft which took place in Las Vegas, Nevada. Watt placed a restraining order on Kapone. Watt wanted to be paid for the car payments that were delinquent. The Defendant’s name was Kapone and he was not present but submitted a letter to the judge. Although there was no signed contract in the letter, Kapone did in fact state they did have a written contract. The judge ruled in favor of Watt for the amount of $764.56.   Ã‚  Ã‚  Ã‚  Ã‚  You can never be too careful when lending money to anyone even if it is a friend. In this case it did not turn out so well for Watt. He chose to go out on a limb and help kapone, wheter he was a friend or not, I don’t know but he was not trustworthy and it ended up costing Watt time and m...

Mrs Bennet’s character in ‘Pride and Prejudice’ Essay

Analyse Mrs Bennet’s character in ‘Pride and Prejudice,’ by looking closely at her attitude and behaviour. Comment on what you think Mr Darcy and Elizabeth think of her, as well as your own views. ‘She was a woman of mean understanding, little information, and uncertain temper.’ Mrs Bennet, the mother of five girls; Jane, Elizabeth, Mary, Kitty and Lydia, most resembles her youngest daughter, Lydia; a shallow and flirtatious girl. Similarly, Mrs Bennet is very excitable and pronounces her fondness for ‘red coats’ when she was Lydia’s age. This declaration of her affection is quite endearing and reveals Mrs Bennet’s younger side. Mrs Bennet and Lydia are the pinnacles of the kind of characters who talk far too much and fuss about silly things. An example demonstrating this aspect of her character is how Mrs Bennet does not worry herself with the moral consequences of Lydia’s ‘infamous elopement’ but fusses about trivial, frivolous things such as wedding clothes and ‘where the best warehouses are.’ This also demonstrates her stupidity and lack of insight into human nature which prevents her from realising how close Mrs Bingley comes to being outright rude. She believes that Mr Bingley’s sisters were ‘charming women.’ Then goes on to comment, ‘I never in my life saw anything more elegant then their dresses.’ Apart from being utterly wrong about them, she demonstrates perfectly her superficiality. She obviously is taken with the sisters because she sees them dressed incredibly ornately, and knows how rich they are, fogging her view of their personality. From the very beginning of the novel, Mrs Bennet comes across as a woman obsessed about marriage. The first event in the entire book is Mrs Bennet gossiping about a young man of good fortune, Mr Bingley, who has just moved into the area. Mrs Bennet is already planning for one of her daughters to marry Mr Bingley, even though she has never met him and doesn’t know anything about him apart from the he is ‘a single man of large fortune; four or five thousand a year.’ She says, ‘What a fine thing for our girls!’ This clearly shows that Mrs Bennet aims to get her daughters married to wealthy men, not minding if her daughter’s love them or if they are nice people or not. This demonstrates an element of foolishness especially as she of all people should know about the problems of such an ‘unsuccessful marriage.’ This, along with the evidence of Mrs Bennet’s silliness seems to suggest that Mr Bennet married Mrs Bennet for convenience and for her looks rather than for love and her personality. Their love-hate relationship relies upon her gullibility and moodiness, and his love of teasing her which keeps Mr him going. Their barely surviving relationship should have shown Mrs Bennet the defects of a marriage for money and convenience, but she has in fact not learnt anything. She is so determined that she even wants Elizabeth to settle for marrying Mr Collins. However, her actions could be seen in a very different light. Perhaps it demonstrates her true love for her daughters. Maybe she wants them to marry rich because when Mr Bennet dies they will not inherit the house or any money because they are girls. The law says that the next male relative has to inherit everything. For this reason Mrs Bennet feels that she needs to secure her daughters future, making sure that they are settled. Mrs Bennet cannot accept not having her way and uses the blackmail, ‘you have no compassion for my nerves’ when she is not granted what she wants. One instance when she uses this excuse is when Mr Bennet refuses to speak to Mr Bingley and invite him over. It is very important to Mrs Bennet that Mr Bingley comes over so that she can try and get one of her daughters married to him. But when Mr Bennet gets in the way of her plan by not visiting Mr Bingley, Mrs Bennet shows that she gets very annoyed. The fickle side of her character is displayed when Mr Bennet finally admits that he has seen Bingley. Mrs Bennet’s mood changes very suddenly and she immediately gets excited and becomes happier. She says, ‘How good it was of you, my dear Mr Bennet,’ showing that she is superficial and that her feelings quickly change, cheering up at the thought of being able to marry off one of her daughters. Although it could also be seen that she is just a very determined person, whose resolution is to get her daughters married. Her determination, however, is sometimes taken a step too far, especially when Jane was invited to Netherfield. Jane requested the carriage to take her to the estate, but Mrs Bennet, excited by the chance for Jane to get to know Mr Bingley better, insisted that she ‘had better go on horseback,’ because it seemed ‘likely to rain.’ Mrs Bingley was in fact hoping that it would start to rain, so that Jane would have to stay at Netherfield, therefore having more time to get to know Bingley. Despite her lack of intelligence, this shows a very shrewd, scheming side to her character forming a plan to keep Jane at Netherfield. Furthermore, she could even be interpreted as uncaring. When it does indeed start to rain, Mrs Bennet’s foolishness surfaces, as she comments on it being a ‘lucky idea’ of hers to have sent Jane on horseback. She shows no regard for Jane’s health, but on the contrary, smugly praising herself for the success of her cun ning plan. On the surface, she does not seem bothered about her daughter’s health, but is more concerned about the achievement of her life’s aim; getting her daughters married. In this respect she seems more aware of her responsibilities as a parent than her husband. Later, she finds out that Jane is unwell, but is not even slightly worried, saying, ‘I am not afraid of her dying. People to not die of trifling colds. She will be taken good care of.’ Despite her unconcerned exterior, I think it is likely that deep down she really does care about her daughters, even though her number one priority is always to get her daughters married. Evidence of her deep down affection for her daughters is when she goes to Netherfield and ‘would have been very miserable’ had she found Jane in any danger. Another redeeming feature of Mrs Bennet is that she is loyal, for example when she stuck up for Elizabeth after Mr Darcy had refused to dance with her. She tells Elizabeth to not dance with Darcy next time, even if he asks her. This is perhaps her way of comforting Elizabeth, because she probably understands that Elizabeth must have been offended. From this point onwards, Mrs Bennet’s impression of Darcy changes completely from being ‘much handsomer than Mr Bingley’ to being a most disagreeable, horrid man, not at all worth pleasing.’ Her attitude towards him changes completely, and she forgets that she ever liked him in the first place. This reveals her fickleness and superficial judgement. When she didn’t know him, she presumed that he was a really nice person just because she knew he was rich, but just as easily as she formed her first opinion of him, she changed her mind. Near the end of the novel she once again changes her opinion of Darcy. Although she has disliked him throughout the whole book, declaring that he is ‘so high and so conceited,’ she is overjoyed at the news of Elizabeth’s engagement to him. She again changes her mind starting to really like him. The rest of the family were worried that she had made the wrong decisions about Darcy and may have been forced to marry him, but Mrs Bennet was not even slightly worried about that. She was just extremely happy that Elizabeth had found a rich husband, and that she only had two more daughters to get married. Her changeability is also brought to surface through her opinion of Mr Collins. Mr Collins is Mr Bennet’s closest male relative, and so is destined to inherit Mr Bennet’s house after his death. According to the law, girls could not inherit anything after their father’s death and so Mr and Mrs Bennet were relying on the fact that they would bear a son. Unfortunately, after conceiving five girls it became obvious that the possibility of having a son was very unlikely, by when it was already too late to start saving money to pay their daughter’s dowry and provide for them for the future. Mrs Bennet particularly didn’t like Mr Collins for this reason, as she blames him for inheriting her house, even though it is not his fault. Even before she has met him or found out anything about him, she has already decided that he is an ‘odious man’, out for what he can get. She goes on to say to Mr Bennet, ‘If I had been you, I should have tried long ago to do something or other about it,’ referring to the fact that his estate has been entailed to Mr Collins. From this, it is apparent that Mrs Bennet blames Mr Bennet for their problems, not being clever enough to understand that it is the law and that there is nothing Mr Bennet could do about it. She proclaims that she ‘hates false friends,’ which is very judgemental of her, but when she realises that Mr Collins wants to marry one of her daughters, her attitude completely changes. She is no longer hostile towards him, and forgets about her grudge against him. However, Elizabeth, being much more sensible than her mother, refuses the offer of marriage because she understands that marriages without love do not work. She has seen her mother and father ‘passing’ their lives, not really understanding each other and sees ‘the defects of such a marriage.’ This decision agitates Mrs Bennet incredibly, who tells Mr Collins that Elizabeth ‘is a very headstrong, foolish girl and does not know her own interests; but I will make her know it.’ Mrs Bennets is very determined to have Elizabeth marry, and she suspects it would be quite had to get such as opinionated girl a husband. She is sure that she will be able to persuade or force Elizabeth to accept the offer of matrimony and doesn’t understand Elizabeth not wanting to marry Mr Collins or that they are incompatible. The way she sees it is that he has money, and will soon inherit Longbourne, so Elizabeth should accept the offer of marriage. This again seem s to suggest that she does not care about her daughter’s happiness but is more consumed with her own security for the future. Mr Collins, having given up on Elizabeth, marries Charlotte Lucas which outrages Mrs Bennet. She irrationally holds Sir William and Lady Lucas responsible for the whole situation, insisting that they must have convinced Elizabeth not to marry Mr Collins, an absurd idea showing how paranoid she is. She often passes blame onto other people, not accepting any responsibility for anything that goes wrong. She is so ‘vexed’ that she is impulsively rude to Sir William and Lady Lucas, spoiling their friendship because of her jealousy. Another aspect of her character is that she is very unsubtle and rude. Even though she spends most her time trying to find suitors for her daughters, she generally has the opposite effect and almost drives away suitors entirely. An illustration of her indiscretion is when she visits Jane at Netherfield. She believes that she is being very subtle in insulting Darcy, but in fact she is quite blatant with her insults and gives Darcy the impression that she is very loud in speech, foolish and insensitive. He is also offended by her lack of breeding and dislikes her since their first meeting at the Ball. He was annoyed at the way that Mrs Bennet would make judgements about people even without knowing them. She declares Mr Darcy to be ‘The proudest, most disagreeable man in the world.’ Without knowing him, Mrs Bennet had already made out his character, which annoyed him greatly. He also didn’t like the way that he would talk loudly about other people, thinking that this was insensitive and completely demonstrated her lack of breeding. He also considers her to be very foolish, and in his letter to Elizabeth he wrote that he tried to break Bingley and Jane up because of their class difference. He also commented on the fact that their mother was foolish, and so he could not let Bingley marry Jane. Elizabeth also considers her mother to be an embarrassment and very foolish. She thinks that her mother is insensitive and not very intelligent for example, when she sent Jane to Netherfield on horseback. Elizabeth was extremely worried about Jane and walked all the way to Netherfield to visit her sister. Her mother embarrasses her on many occasions such as when her mother misunderstands Mr Darcy’s comment on country people and reveals hostility towards him. This shows a lack of breeding and Elizabeth ‘blushes for her mother,’ trying to change the subject. The extreme diffence in character and sense between Elizabeth and Mrs Bennet makes Mrs Bennet look even more foolish and stupid. Mrs Bennet is like a literary caricature of an interfering matchmaker. Her faults are magnified to excessive proportions, making her character almost funny and therefore providing comic relief at tense moments in the play. Her role in the play is to be an obstacle which Darcy needs to overcome and accept in order to show that he truly loves Elizabeth. This is very difficult for Darcy as she is almost his complete opposite. She is silly, obsessive, hysterical and tactless, but in the end he accepts her because of his love for Elizabeth. In conclusion, Elizabeth, Mr Darcy and the reader may feel that Mrs Bennet is a foolish, insensitive woman, appearing to be loud, superficial and quickly irritated, but equally rapidly calmed down. This is because, throughout the novel, Jane Austin allows her more negative aspects to surface at different times throughout the novel by emphasising them through her words and actions. However, I feel that she is in fact a very caring and affectionate mother, who always has her daughter’s best interests at heart. Yet, this side of her personality is not often portrayed, forcing Mrs Bennet to be seen as an interfering, thoughtless woman.

Copyrights and Patents

Copyrights and Patents Everyday businesses provide the world with products and services. People in general are just not self-sufficient. Who has time to make their own clothes, own meals,clean their own house, or even watch their own kids? Today?s every growing business world and advancements in technology make it extremely easy to obtain anything one could ever desire provided they have the money to buy it. Many people gained great success and wealth from their original product and business ideas. People have alsogained great wealth from borrowing, stealing or adapting from one ?original? idea.The majority of copying and fraud involves software and clothing items.(Edwards6) One aspect of this is known as bootlegging. this is where someone copies a program, CD, performance, etc., and sells it on the streets. According to Mike Edward?s of the International Federation of the Phonographic Industry claims that world wide CD piracy accounts for 6.5% of the industries annual sales.English: The south side of the James Madison Build...A different approach to borrowing one?s idea doesn?t nessacarily copythe product. Instead it involves misleading the consumer. As in one case, the Miller Brewing Company developed a new beer with a label similar to Annheuser Busch?s, who is currently the number one brewer in America. The ?new brew? was aimed at taking away sales from ?the King of Beers.? (Melcher 37) Logos are also often copied. A logo is defined as an advertising symbol or message that represents a product or a service. In one case, OJ Simpson has agreed to share marketing rights with the Florida Department of Citrus to use his initial in connection with orange juice. (Wells 1) Materials can be illegally duplicated in many different ways. This includes everything sharing software, to copying CD?s, to illegal sweatshops. Commercial goodshave either patents which are supposed to protect them from illegal duplication. Digital technology is...