...WetWind Alternatives Corp (WWA) produces electricity through alternative methods such as wave and wind turbines and owns two subsidiaries, Kahuku Wind Inc. and North Shore Wave Electric Inc. (NS Wave), on the north shore of Oahu, HI to utilize the resources of this geographic location in their business venture. Deloitte’s Case 13-06 – “Natural Irony: Accounting Considerations When There Is a Natural Disaster”, discusses a hypothetical scenario where a volcanic eruption causes massive damage to the subsidiaries’ operational assets and poses the question of how to properly record these occurrences in financial statements. The main issue is that Kahuku Wind and NW Wave’s fiscal year end is October 31st so that WWA can have complete financial information for their December 31st consolidated financial statements. If the natural disaster were to happen in mid-December, WWA would need to analyze what steps need to be taken to produce accurate and non-misleading financials by adhering to accounting standards. First let’s discuss whether it is appropriate for WWA to include the subsidiaries’ October 31st financial information on their December 31st statements, regardless of the hypothetical event. According to ASC-810-10-45-12, subsidiary information can be consolidated with parent information if the difference in reporting period is less than three months. WWA’s auditors still wonder if more timely information can be obtained although the October 31st information is in compliance...
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...narrative poem, “Jacob,” protagonists Susanna Moodie and Jacob struggle as outsiders in their respective Canadian environments. Both protagonists are outsiders as Moodie is an outsider to the wildlife environment of the Bush and Jacob is an outsider to his Indigenous community; however, Moodie’s outsider status is a result of her personal fear of the unfamiliar, while external societal forces create Jacob’s outsider identity. Both outsider identities, while differing in causation, illustrate the negative impact Western ideology has on the new settler and Indigenous populations as the former’s preconditioned Western beliefs turn Canada’s natural environment into an adversary and the latter is pressed to abandon its unique cultural traditions. Through strategic word choice, both Susanna Moodie and Jacob are established as outsiders in their respective natural and social environments; however Moodie’s personal barriers cause her outsider identity, while Jacob’s outsider status is forced upon him by societal factors, providing a commentary on the destructive impact of Western ideologies. Atwood manipulates words to situate Moodie as an outsider to nature as she writes, “The moving water will not show me/ my reflection./ The rocks ignore” (“DAQ”16-18). Atwood uses negative descriptors such as “ignore” to personify nature as unwelcoming, setting Moodie up as an outsider to the seemingly hostile...
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...In “The Plastic Pink Flamingo: A Natural History,” Jennifer Price does more than merely describe a pink bird and its history. Through her use of allusion, diction, and irony, Price mocks the American people for its pretentious ideals; she is able to develop her view of the American culture. First, Price references many prominent people in this piece, Price references many prominent people in this piece for example. However, when reading the essay and recognizing the allusions, Price did not follow it with an appositive, a word or phrase that renames the noun. The reason for this was to add ethos and demonstrate that these people were most likely popular back in the day. The use of well-known people adds credibility to Price’s argument...
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...Not Without a Smile The novel “Frankenstein” by Mary Shelley reveals the irony in human life through traces of the agonizing life of a miserable scientist, Victor Frankenstein. Ever since Victor was a little boy, he had always been interested in the topic of natural science. Through innovation and guidance, as well as great effort, Victor made the extraordinary discovery of the “elixir of life” where he brought life upon an inanimate being. Such discovery, however, only resulted in everlasting remorse and vengeance that followed Victor to his grave. Victor’s smile left on his motionless body answered many questions proposed throughout the story, yet more questions were left unanswered through the medium of irony. The smile that irradiates from Victor’s cold body shows a sense of satisfaction, but also a sense of regret as he was not able to speak his last words, which emits a sense of irony. The satisfaction yet remorseful smile left on the lips of Victor shadows the ironic behavior throughout the story. It is through these ironies that the story uncovers the ironic events that challenge us every day. The last emotion left on the face of Victor Frankenstein displayed the satisfaction that Victor had longed for. Since the murder of his loved ones by the monster, Victor had only been feeling miserable, guilty and above all, ferocious. After learning that the monster was the murderer of his youngest brother William, Victor narrated that, “no one can conceive the anguish...
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...dramatic irony to create sympathy in audience, which makes the play more interesting and it targets audience to read the play. Dramatic irony is evident in the play Hamlet; it is used throughout the play. Without dramatic Irony in Hamlet, there wouldn’t be any suspense and the audience would be less engaged because the characters would know just as much as them, which would make it boring and meaningless. Three of the most dominant dramatic ironies used in the play are: The ghost of old hamlet tells hamlet about the truth, Hamlet pretending to be mad and Hamlet thinking about a suicide. Therefore, Shakespeare uses dramatic irony in Hamlet to create sympathy and engage audience. Shakespeare uses dramatic irony in the ghost of old hamlet to create sympathy, which engages the audience in the play. In act 1 scene 5, the ghost of old hamlet appears to hamlet and reveals to Hamlet that the King was killed by Claudius who spread the story that his death was from a snake bite. “Now, Hamlet, hear. 'Tis given out that, sleeping in my orchard, A serpent stung me. So the whole ear of Denmark Is by a forgèd process of my death Rankly abused. But know, thou noble youth, The serpent that did sting thy father’s life Now wears his crown.” (1.5.34-40). It evokes sympathy on the audience causing them to feel pity for Hamlet, because Hamlet’s father was murdered by Claudius and Claudius spread the word that King Hamlet was killed by snake bite. Therefore, Shakespeare uses dramatic irony in the ghost...
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...explored the concept of making strength, beauty, and intelligence an equal affair; therefore, he scrapped all thoughts of individualism, which is another perception that Americans greatly prize. By using irony in Harrison Bergeron, the notion of a utopia that uses sensory details to maintain control is undermined, along with the foreshadow of fatality from depersonalizing an individual. Irony plays a critical role in the development of Harrison Bergeron because it allows the reader to understand the conditions of the year 2081. The opening paragraph, etched with sarcastic tones, shoves the reader into an egalitarian United States where a narrator interjects comical insights to the situation without blatantly stating personal feelings. Then Hazel Bergeron provides a sardonic wit concerning their lives, and ironically she is not given any handicaps. On the other hand, her husband has forty-seven pounds of birdshot strapped to his neck, and he yields his obedience entirely to the government. The Bergerons’ son, Harrison, has the record number of hindrances since the movement toward equality; therefore, he is the strongest, smartest, and fastest in the United States. When he escapes prison and sheds his handicaps, in his first moment of absolute freedom, his ego becomes a natural obstruction that inhibits his rationality which leads him to act immature and childish. Consequently, he does not take advantage of his...
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...Analysis of Kate Chopin’s “The Storm” Thesis: Chopin’s use of symbolism, irony, and tone in “The Storm” reveal her want for happiness I. Symbolism in “The Storm” makes a connection between the affair of Calixta and Alcee, the main characters. A. Chopin describes the storm as rain pouring down with a recurrence and consistency that advocates rain. The adjectives “sinister” and “cyclone”, let’s you know that the storm is just a daunting existence in the nature world. “The rain beat upon the low, shingled roof with a force and clatter that threatened to… deluge” (Chopin 121). B. “A bolt struck a tall chinaberry tree at the edge of the field. It filled all visible space with a blinding glare and the crash seemed to invade the very boards they...
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...having a good time, even possibly clubbing, due to the choice of top and stance. The words “Viva Vita!” imply living a fun and full life; “Have Fun!” The color combination and Rhianna’s dancing seem to imply a music and dance culture, possibly even EDM, which stands for Electronic Dance Music, currently taking this country’s Millennials by storm. Then the ad has the tagline, “please hydrate naturally.” But how natural of a hydration is coconut water mass-produced in a factory? Coca-Cola Corporation recently acquired one of the top-selling coconut waters; that’s how natural. Coca-Cola is not known for its health-conscious consumers and natural, organic products. In fact, it’s just the opposite. However, with the advent of declining sales in sugary beverages along with a current trend of “health-conscious” Millennials, brands are out to exploit and capitalize on this exact notion. Instead of providing natural, non-GMO products, it appears big food conglomerates are trying to get back the piece of the pie they lost, through the selling of an upgraded, hip, and “natural” lifestyle within their...
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...In this book, there is many different examples of irony throughout the story. Solstice Hayle was having her baby on Luna and it was supposed to be a celebratory time for her and her husband, but it ended up being a tragedy. While the baby was born healthy, the mother died along the way from complications. This is situational irony because everyone thought that a new life would cause happiness, but the situation happened to bring the opposite reaction. Another example of situational irony in Fairest is when the Queen of Luna, Channary, wants something, almost one hundred percent of the time she gets it. Because she has the power and authority, no one wants to displease her. The only thing she really wants though, is Constable Dubrovsky, a man...
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...Colby Quarterly Volume 25 Issue 4 December December 1989 Article 6 Natural Supernaturalism in "Riders to the Sea" Keith N. Hull Colby Library Quarterly, Volume 25, no.4, December 1989, p.245-252 This Article is brought to you for free and open access by DigitalCommons@Colby. It has been accepted for inclusion in Colby Quarterly by an authorized administrator of DigitalCommons@Colby. For more information, please contact swcole@colby.edu,kjgillum@colby.edu. Hull: Natural Supernaturalism in "Riders to the Sea" Natural Supernaturalism in "Riders to the Sea" by KEITH N. HULL "Riders to the Sea" most allow the validity of of her dead sea's I Maurya's visionwide-ranging, son and thecritics supernatural identity. Nicholas Grene, a illuminating commentator, states at one N DISCUSSING point in his essay on "Riders" that "Synge wins from his audience the willing suspension of disbelief by the strength and actuality of his dramatic image. . . . We not only believe that Maurya saw Michael on the grey pony, we believe Michael was there."! Robin Skelton, general editor of Synge's Collected Works, states directly that the play's "emphasis upon the dominance of the sea makes the sea itself into a power, a god."2 On the other hand some critics take a rationalistic view of "Riders," emphasizing its naturalism. Weldon Thornton says, "Synge . . . did not attempt to define a genre for the play, since his concern was with reality and the service of the truth."3 Malcolm Pittock...
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...his purpose is to motivate people to help find a solution to this problem and to educate everyone of how not having natural darkness is harmful. Paul Bogard uses numerous rhetorical devices to accomplish his purpose. Throughout the entire article he has a concerned and passionate tone because he is driven to find a solution to the arising complication. In this article, Bogard demonstrates his regard towards the importance of natural darkness in the beginning through using an anecdote. “At my family’s cabin on a Minnesota lake...”this outlines his personal experience when he was younger how dark nights were and how nice they were to...
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...Rhetorical Analysis In recent times, the gap between people and nature has been increasing. Louv’s intention is to chide people for their growing neglect and desensitization to the outside world because they’re overlooking nature for modern fancies and technology. He employs irony, epiplexis, and memory appeal to make the issue feel more personal to the audience. Within the first paragraph, Louv makes a point to acknowledge how “the logical extension of synthetic nature is the irrelevance of ‘true’ nature…” He immediately draws a line between synthetic nature that is created by people and for people and the natural landscape of the earth. Louv further exaggerates the expected detachment between the two when he mentions his friend’s experiencing...
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...The Restorative Power of Nature Throughout the entirety of Mary Wollstonecraft Shelley’s Frankenstein, tensions between the natural and unnatural were the ultimate driving forces as the story unfolded. The overarching theme most apparently found throughout the novel is Nature and its relationship with man. Shelley juxtaposes the revitalizing power of Mother Nature with the dreadful portrayal of the man-made creation of the monster. This harsh juxtaposition drives the reader to consider the effects of crossing boundaries of the natural world. Romantic writers, like Mary Shelley, often depicted Nature as the most unadulterated and pronounced force in our world. Mary Shelley uses a great deal of natural imagery in Frankenstein, which is apparent even at the very beginning of the story. Early on, she establishes that Nature and all of its grandeur will play a major role throughout the entirety of the novel, “the pole is the seat of frost and desolation; it ever presents itself to my imagination as the region of beauty and delight. There, Margaret, the sun is forever visible; its broad disk just skirting the horizon, and diffusing a perpetual splendour” (Shelley, 5). While Shelley attempts to convey the profound power of Nature, she also contrasts this central theme with the characterization of Victor. Nature and its relationship with man is the leading cause, and resolution, for almost every conflict found in this novel. In regards to Romanticism’s notion that Nature...
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...In The Scarlet Letter, Nathaniel Hawthorne uses rhetorical devices in a unique manner to add depth to the story plot that goes much deeper than an adulterer and her consequences. The use of these devices is what makes the novel worth reading. In the novel, irony aimed at the puritan actions which Hawthorne had strong opinions about. Also, the symbol of the scarlet letter plays a key role throughout the novel which surprisingly is transformed into something new. Lastly, out of many devices, another device used is diction. Hawthorne cleverly chooses specific words and phrases to lock in the reader to look deeper into what he is really trying to convey. Set in 17th-century Puritan Boston, religion has a very strong influence over the community and society in which Hawthorne uses irony to project the...
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...imagine beholding things we ought not to have beheld. All of us can understand such pain” (O’Brien 4). Pain is universal but it is difficult to describe pain to someone who hasn’t experienced it in the way you have. Events affect people differently and without stories it would not be possible to even try and comprehend the pain of others. How a story is told changes the emotional response of the audience and with that their understanding of the events. Tim O’Brien explores the necessity of ambiguity between fact and fiction in order to create a visceral response to war in his short story “How To Tell A True War Story” which is a chapter in the novel The Things They Carried. O’Brien is able to examine this more thoroughly through the use of irony in title, the narrator’s internal conflict with truth and fiction, juxtaposition of writing styles and the nature motif. Margaret Atwood also investigates how real stories are portrayed in her poem “It Is Dangerous To Read Newspapers” by utilizing juxtaposition. Internal conflict is the basis of this entire story; O’Brien is struggling with how to tell his story and whether the things he experienced really are true to others. The style of this piece is similar to that of a debate with the evidence, or war story, being presented and then explained as to why it is correct. The critical essay “Metafiction in The Things They Carried” also references this writing style: “By defining a war story so broadly, O'Brien writes more stories, interspersing...
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