Monday, December 23, 2019

Essay on Symbols in James Joyces Araby - 658 Words

James Joyces Symbolic Araby James Joyces Araby, a story filled with symbolic images of church, religion, death, and decay. It is the story of youthful, sacred adoration of a young boy directed at a nameless girl, known only as Mangans sister. After visiting Araby, the mystical place in which he is trying to find the beauty missing from the church as well as his soul, the young narrator realizes his infatuation is misguided as the pain of that realization takes hold. The story takes us to a place with images of a desolate, decaying setting. North Richmond Street, being blindÂ… this being a dead end representing the end of his own faith. An uninhabited house...( an empty church) The other houses of the street,†¦show more content†¦He finds this place to be barren and desolate like that of the declining church. Nearly all the stalls were closed and the greater part of the hall was in darkness. I recognized a silence like that which pervades a church after a service. (61 6) It is here where the young narrator starts to see that his faith and love have been veiled. Remembering with difficulty why I had come I went over to one of the stalls and examined porcelain vases and flowered tea-sets. (616) He finds two men were counting money on a salver: a tray like that used in serving Holy Communion. (616) This being a symbol of those that lent money in the Holy Temple. His attention is captured by the girl attending the stall. His misguided faith then transfers over to this girl whose words are confusing and worldly. The young narrator then reaches the epiphany. All of the love and adoration he had felt for the nameless girl vanishes and the reality that his faith and dreams of that Holiness are not the same. Gazing up into the darkness I saw myself as a creature driven and derided by vanity; and my eyes burned with anguish and anger. (617) Works Cited Joyce, James. Araby. 1914. Published in: Literature An Introduction to Fiction, Poetry, and Drama, Ninth Edition. X.J. Kennedy and Dana Gioia. Copyright 2005.Show MoreRelatedEssay on James Joyces Araby - The Symbol of the Church in Araby1199 Words   |  5 PagesJames Joyces Dubliners - The Symbol of the Church in Araby Joyces short story Araby is filled with symbolic images of a church. It opens and closes with strong symbols, and in the body of the story, the images are shaped by the young), Irish narrators impressions of the effect the Church of Ireland has upon the people of Ire-land. The boy is fiercely determined to invest in someone within this Church the holiness he feels should be the natural state of all within it, but a successionRead More Comparing James Joyces Araby and Ernest Hemingways A Clean, Well-Lighted Place1363 Words   |  6 PagesComparing James Joyces Araby and Ernest Hemingways A Clean, Well-Lighted Place As divergent as James Joyces Araby and Ernest Hemingways A Clean, Well-Lighted Place are in style, they handle many of the same themes. Both stories explore hope, anguish, faith, and despair. While Araby depicts a youth being set up for his first great disappointment, and A Clean, Well-Lighted Place shows two older men who have long ago settled for despair, both stories use a number of analogous symbols, andRead MoreCharacter Analysis in Araby by James Joyce904 Words   |  4 PagesAnalysis of the Narrator in â€Å"Araby† by James Joyce While â€Å"growing up† is generally associated with age, the transition from adolescence to adulthood in particular comes with more subtlety, in the form of experience. James Joyce’s short story â€Å"Araby† describes the emotional rollercoaster of its protagonist and narrator - a young boy in love with his best friend’s sister - caused by the prospects of a potential future with his crush. The narrator of James Joyce’s â€Å"Araby† is an innocent, emotionallyRead MoreHow Cultural Expectations Affect Both Men And Women1264 Words   |  6 Pagesliterature as well. While most stories involve a main character breaking out of his/her expected role, like Katniss or Tris from The Hunger Games and the Divergent series’ respectively, some authors take a more realistic approach. James Joyce’s unnamed narrator in his short story Araby and John Updike’s Sammy from AP are both affected by the gender roles in an unorthodox way that shows how cultural expectations affect both men and women. Both characters used the opposite sex as an escape from their currentRead MoreJames Joyce - Araby Essay1136 Words   |  5 PagesEssay Introduction to Literature An initiation in James Joyce’s story â€Å"Araby† Many times in life, people set unrealistic expectations for themselves or for other people. This is not a very wise thing to do because people often feel disappointed and embarrassed for getting their hopes up so high. One good example of this is the narrator in the short story â€Å"Araby† by James Joyce. In his brief but complex story James Joyce concentrates on character rather than on plot to reveal the ironiesRead MoreJohn Updike’s A P, Richard Wright’s The Man Who Was Almost a Man, and James Joyce’s Araby1295 Words   |  6 PagesJohn Updike’s â€Å"A P,† Richard Wright’s â€Å"The Man Who Was Almost a Man,† and James Joyce’s â€Å"Araby† Stories about youth and the transition from that stage of life into adulthood form a very solidly populated segment of literature. In three such stories, John Updike’s â€Å"A P,† Richard Wright’s â€Å"The Man Who Was Almost a Man,† and James Joyce’s â€Å"Araby†, young men face their transitions into adulthood. Each of these boys faces a different element of youth that requires a fundamental shift in theirRead More James Joyces Araby - The Lonely Quest in Araby Essay1302 Words   |  6 PagesThe Lonely Quest in Araby  Ã‚        Ã‚  Ã‚  Ã‚  Ã‚   Universality of experience makes James Joyces Araby interesting, readers respond instinctively to an experience that could have been their own. It is part of the instinctual nature of man to long for what he feels is the lost spirituality of his world. In all ages man has believed that it is possible to search for and find a talisman, which, if brought back, will return this lost spirituality. The development of theme in Araby resembles the myth ofRead MoreMiss1743 Words   |  7 Pagesof 15 short stories by James Joyce, first published in 1914. The fifteen stories were meant to be a naturalistic depiction of the Irish middle class life in and around Dublin in the early years of the 20th century. The stories were written at the time when Irish nationalism was at its peak, and a search for a national identity and purpose was raging; at a crossroads of history and culture, Ireland was jolted by various converging ideas and influences. They centre on Joyces idea of an epiphany: aRead MoreThe Power of Araby by James Joyce Essay1907 Words   |  8 Pagestalking about is â€Å"Araby† by James Joyce. James Joyce does a great job creating vivid images in the readers mind and creates a theme that most of us can relate. In this paper I will be discussing five scholarly peer reviewed journals that also discusses the use of image and theme that James Joyce created in his short story â€Å"Araby†. Before I start diving into discussing these five scholarly peer review journals, I would like to just write a little bit about â€Å"Araby† by James Joyce. James Joyce is an IrishRead MoreArabay by James Joyce Essay1487 Words   |  6 Pages Select Literary Elements of â€Å"Araby† In â€Å"Araby† by James Joyce, the author uses several literary elements to convey the multitude of deep meanings within the short story. Three of the most prominent and commonly used by Joyce are the elements of how the themes were developed, the unbounded use of symbolism, and the effectiveness of a particular point of view. Through these three elements Joyce was able to publish his world famous story and allow his literary piece to be understood and criticized

Sunday, December 15, 2019

U.S. Gaap vs. Ifrs Free Essays

Thao Vu Accounting 303 October 9, 2012 US GAAP vs. IFRS The Financial Accounting Standards Board (FASB) developed the United States Generally Accepted Accounting Principles (GAAP) has been used in US corporations for over 75 years. It allows financial statements from all corporations to be compared accurately and efficiently, and serves as a guideline for accountants. We will write a custom essay sample on U.S. Gaap vs. Ifrs or any similar topic only for you Order Now GAAP is slowly being taken out for the International Financial Reporting Standards (IFRS) as global business goes across the world. GAAP applies only to United States financial reporting. GAAP and the international rules have close similarity. The differences can lead a financial statement user to believe incorrectly that a company A made more money than company B because they report using different rules. The difference between GAAP and IFRS is the means of inventory valuation. In this case, GAAP permits accountants to use Last-in First-out, First-in First-out, and weighted average. Under IFRS, LIFO is not allowed. If United States corporations are forced to switch to LIFO under a universal accounting standard, they will have large increases in income tax. The use of LIFO allows them to avoid larger income taxes in times of inflation. Another example of the different procedures between IFRS and GAAP is in the evaluation of intangibles. GAAP focuses mostly on recording them at a set price, and amortizing that value over the amount of useful life of the intangible. IFRS stresses constant re-evaluation of the price, and recognition at the intangible’s fair value (Miska). One of the greatest benefits of adopting IFRS is the fact that the Securities Exchange Commission (SEC) and the International Accounting Standards Board (IASB) would be working together to develop the best, most effective accounting principles. Converting to an accounting standard that is less rule-based, and more principle oriented would definitely save American businesses trouble as well. IFRS authorize three basic accounting models: I. Current Cost Accounting, under Physical Capital Maintenance at all levels of inflation and deflation under the Historical Cost paradigm as well as the Capital Maintenance in Units of Constant Purchasing Power paradigm. II. Financial capital maintenance in nominal monetary units, i. e. globally implemented Historical cost accounting during low inflation and deflation only under the traditional Historical Cost paradigm III. Financial capital maintenance in units of constant purchasing power, i. e. , Constant Item Purchasing Power Accounting – CIPPA – in terms of a Daily Consumer Price Index or daily rate at all levels of inflation and deflation under the Capital Maintenance in Units of Constant Purchasing Power paradigm and Constant Purchasing Power Accounting – CPPA â⠂¬â€œ during hyperinflation under the Historical Cost paradigm. What are the advantages of IFRS? First, it allows a company to compare itself to competitors overseas, because they will all be using the same financial language (IFRS FAQs). Second, a company that has offices all around the world will be able to use one set of standards rather than many different sets unique to each country. Third, it may make it easier for companies to grow globally because the accounting methods will be the same everywhere and time won’t need to be spent learning new rules. The projects listed below are a move toward achieving a common accounting framework, a step in the globalization of business and investment. Financial instruments * Revenue recognition * Leases * Statement of comprehensive income * Fair value measurement * Derecognition * Consolidations * Post-employment benefits| * Balance sheet – Netting * Financial statement presentation * Discontinued operations * Financial instruments with characteristics of equity * Insurance contracts * Emissions trading schemes| Currently , the first three projects (in bold) are priority projects – due to the existing divergence of US GAAP and IFRS and the need for improvements in the standards they replace. In conclusion, going from GAAP to IFRS will take time, money, training, and patience, but it will be well worth it in the long run for the United States and international businesses. Globalization of business is growing and students and professionals need to become aware of what the IFRS will mean in their careers. As of 2011, IFRS will be eligible for testing in the CPA exam; so, it is important for students to understand the implications of the newest set of global standards (IFRS FAQs). In a profession that needs a lifetime commitment to learning, IFRS is not different than Sarbanes-Oxley (SOX) and GAAP before it; it is one more academic step for accountants to overcome and master during their professional career. Sources â€Å"IFRS FAQs. † IFRS. com. 2011. Web. 09 Nov. 2011. Imhof, Rori. Accounting Standards Go Global. Articlebase. com. Web. 10 Nov. 2011. Kaiser, James G. â€Å"US GAAP ; IFRS Convergence. † PWC. com. Web. August 2012. Miska, Kevin. US GAAP vs. IFRS. Articlebase. com. Web. 20 Nov. 2010. How to cite U.S. Gaap vs. Ifrs, Essay examples

Saturday, December 7, 2019

Warehouse Clubs free essay sample

The leading warehouse clubs in North America competes through prices and operating costs. These companies cut their operating costs to shoulder the low prices they are offering to the buyers. They also offer broad merchandise selection which attracts small-business owners, organizations and individuals. The three dominating companies were Costco, Sam’s and BJ’s which have 56, 36 and 8 percentages of shares in the market respectively. According to the figures given in the case, a five-forces analysis of the industry would be: Buyer Bargaining Power: -Buyers can easily switch brands. -Buyers have a strong leverage. Substitute Products: -Substitute products are abundant. -Substitute products would create a price ceiling. Supplier Bargaining Power: -There are many suppliers of the products. -The products are easy to substitute -Input materials are not in scarce. Threat of New Entry: -Economies of scale -Pricing trend -Branding Competitive Rivalry. There are many wholesale sellers in the market -There is low switching cost Trend in price reduction by competitors Among these factors, competitive rivalry, supplier and buyer’s bargaining powers must be the most significant. We will write a custom essay sample on Warehouse Clubs or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Buyers are always looking for better prices within the industry, thus, wholesale clubs are forced to lower their prices to attract customers. Suppliers also play an important role in maintaining these low prices. Competition is a big factor because the competitors are similarly capable of countering each other. 2. The three warehouse club rivals did not employ similar strategies. Costco used low-cost strategy which they were able to provide customers low-priced items with good quality. Sam’s, on the other hand, purchased merchandise from low-cost labor countries in order to reduce their product costs. For BJ’s strategy, unlike with the other two, they offered smaller packaged goods for retail customers and it was the only major warehouse club that accepts manufacturers’ coupons that added value for members. Costco, compared with the others, has the best strategy employed. It has offered better prices, has good product quality and selection, has emphasized low-cost, has large quantity of members and has trained and well-compensated employees. 3. Given the information regarding the financial performance of the company, the strongest player among the three warehouse clubs is Costco. In terms of Total Revenue, Costco is performing well with $ 71,422 of Total revenue while Sam’s and BJ’s acquired $46,899 and $10,027 (in millions) in the year 2009 respectively. When using financial ratios, Costco’s Net Profit Margin of 1. 2% is higher compared to that of BJ’s Warehouse which is 1. 34% also in the same year . The Net Profit Margin indicates how well a company is doing in transforming their revenue into profit. 4. By simply looking at the total revenue of other international operations of Costco, they are financially successful because their revenues increase every year. In 2005, warehouses outside North America contributed 5. 96% to Costco’s total revenue. While in 2009, it jumped to 7. 19%. So in 4 years, 14 warehouses were opened and they earned $1,982 million.