...Firstly, I am going to talk about the role of griot in historical account. In the beginning of this story, the author introduces as a griot. In the aspect of history, Griots are really important since they derive knowledge, history, and stories from fathers and then impart them to the next generation. The story of Sundiata, who was the great among kings of Mali, is spread from griots’ mouth to mouth. In other words, without these griots, lots of precious historical stories, such as the story of Sundiata, cannot be known to future generations. Secondly, I am going to talk about the story of this first king of Mali. One day a hunter tells Sundiata’s father that he must get marry with an ugly buffalo woman and this woman is going to give the king...
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...COMPARATIVE ANALYSIS OF FAIR VALUE AND HISTORICAL COST ACCOUNTING ON REPORTED PROFIT: A STUDY OF SELECTED MANUFACTURING COMPANIES IN NIGERIA BESSONG, PETER KEKUNG and CHARLES, EFFIONG DEPARTMENT OF ACCOUNTING FACULTY OF MANAGEMENT SCIENCES UNIVERSITY OF CALABAR, P.M.B.1115, CALABAR, CROSS RIVER STATE, NIGERIA Tel: +234 8037079607 ABSTRACT This study aimed to critically examine the effects of fair value accounting and historical cost accounting on the reported profits. However, since the major objective of any business organization is to make profit and continue in business, what they face in the course of doing their business and the method of accounting they use in reporting their profit may make this noble objective to be unrealistic particularly during inflationary period. Data were collected from both primary and secondary sources and presented and analyzed using ordinary least square. The study revealed that both historical cost and fair-value accounting have significant effect on reported profit. Conclusively, Based on the findings of the study, it is concluded that the amount calculated as depreciation, charged as taxes and paid as dividends greatly influence the operating profit of the company. This simply means that the method of profit measurement will greatly influence the amount charged as taxes, depreciation and dividend on the profit of the company. The study recommended that companies should prepare their financial report using both historical cost and fair-value methods...
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...1950s, climatologists began to establish synoptic climatologies based on this idea in 1973. Based upon the Bergeron classification scheme is the Spatial Synoptic Classification system (SSC). There are six categories within the SSC scheme: Dry Polar (similar to continental polar), Dry Moderate (similar to maritime superior), Dry Tropical (similar to continental tropical), Moist Polar (similar to maritime polar), Moist Moderate (a hybrid between maritime polar and maritime tropical), and Moist Tropical (similar to maritime tropical, maritime monsoon, or maritime equatorial). Historical geography is the study of the human, physical, fictional, theoretical, and "real" geographies of the past. Historical geography studies a wide variety of issues and topics. A common theme is the study of the geographies of the past and how a place or region changes through time. Many historical geographers study geographical patterns through time, including how people...
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...Assignment 2 1. On February 7, 2014, a subsidiary sold land to its parent for $25,000, and showed a loss of $4,000. The parent sold the land to an outside party in 2018 for $30,000. At what amount should the land be shown on the December 31, 2014 consolidated balance sheet? How much gain/loss on the sale of the land should be reported on the 2018 consolidated income statement? Prepare the working paper entry (in journal entry format) for the intercompany sale for the parent and its subsidiary for the years ended December 31, 2014, 2015, and 2018. 2014 Land $4,000 Intercompany loss on sale $4,000 2018 Loss on sale of land $4,000 Retained earnings $4,000 2. Sally Corporation (a 75%-owned subsidiary) owned a truck with an original cost of $12,000. It had been depreciated for $7,500 in the last 5 years on the straight-line method with 8 years of life and no salvage value. On January 1, 2014, Sally sold the truck to its parent, Paulson Company for $5,280. Prepare the working paper entry (in journal entry format) for the intercompany sale for Paulson Company and subsidiary for the years ended December 31, 2014 and 2015. 2014 Intercompany gain on sale of truck $780 Truck $780 Accumulated Depreciation $260 Depreciation expense...
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...states that fair value takes over for the old, worn out system of keeping books at historical value. She talks about how using fair value makes account more reliable. Also, it was believed fair value accounting was part of the reason the stock market crashed in 1929. Another point that Karthik had was why people actually support fair value. Fair value replaced the old, worn out system of keep books at historical value. With historical value, you never really need to record anything if the price becomes cheaper. It is a way for your assets to look larger than they actually are. If you record an item at fair value, you are normally reducing that value, so you are also reducing your assets. Sometimes you must actually increase the value because you paid less for the item than it is now worth. Fair value also helps with an insurance policy. If you have something that is stolen, and you do not get a settlement from your insurance company, you record the loss at the adjusted fair value. Fair value is a more reliable form of accounting, at least according to some people. It is believed that if someone is using the real cost on the books, it’ll mean that they are more accurately reporting what they have. Others believe that historic costing is more reliable because you are accurately showing what the product WAS worth. I believe that you should always use the fair value of a product, because historical costing can be overstated. If you are going to make sure that you are accurately portraying...
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...description, a narrative is a story that retells historical events meant to give both direction and meaning to present life. Narratives consist of three parts, character’s, plot, and plot resolution (Fee & Stuart, 2003). Biblical narratives are different from all others in that they are divinely inspired. They are in essence, the story of God. With such lofty material it is not surprising that most people put a lot of thought and effort into reading, interpreting, and understanding these stories. It is this consorted effort that seems to get them into trouble. One of the most common issues is a matter of decontextualizing or ignoring the context in which the narrative is written. Taking passages and phrases out of context, as we see often in stories reported present day, can dull or even obliterate the meaning of what is being said all together. By doing this, the reader can use any part of the scripture to mean almost anything he or she wishes, and in turn misses out on the true meaning of the text. Selectivity, another common mistake, also plays a part in this misinterpretation. Readers pick through selecting only certain phrases or sections to concentrate on while ignoring the broad scope of the narrative. By doing this, the big picture is lost amongst the details and a larger message can be missed (Fee & Stuart, 2003). Moralizing is another one of the most common errors, and I must say one that I have often made. While reading through these rich historical narratives one gets...
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...Alternate History, History and Historical Elements in “Flight” Flight the novel by Sherman Alexie itself is a travel through time. Although the novelist makes references to historical events in the book, this work cannot be called as historical fiction. Rather it falls into the category of Alternate history. It belongs to the genre where the author alters events that really happened in the past and sets his plot in the resulting changes. In the case of Flight, the novel can be called speculative fiction with a heavy dose of history and historical elements. In this narrative of Zits’ story, the author makes the protagonist jump into different historical identities. Zits does this as he travels through time and revisits history. Zits understanding of violence changes as he travels through these different...
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...Using Narrative Text in the Secondary Classroom Once upon a time, in a school, very much like your own, American History and all its contents were studied alongside tales of triumph, and defeat. In this history class, the students supplemented curriculum delivered through lectures and textbooks, with materials from sources such as diary entries, editorials, and historical fiction. This is an example of how narrative text can coexist with expository information found in content area classrooms in today's high schools. While the need for expository text is vital to the success of a student to understand the content (i.e., Social Studies) curriculum, narrative literature and various other texts are a great way to supplement the learner with information from which they can draw a better understanding of the state standards. Explained below is a definition of narrative literature, advantages and disadvantages of using narrative text in the high school Social Studies classroom, and five possible uses for using narrative texts in the high school classroom. Narrative Literature Narrative literature can be both fiction such as novels, as well as non-fictional works such as memoirs (Burke). Often, narrative literature includes many of the following: a plot, character, problems, and themes. In fictional work, one generally finds a setting, with a beginning, a reaction, and an ending (Roe, Stoodt-Hill, & P. C. Burns, 2004). Narrative literature can, and does exist on its own in...
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...“Narratives are stories-purposeful stories retelling the historical events of the past that are intended to give meaning and direction for a given people in the present.” (Fee, 2003, p.92) Biblical narratives tell God’s story using characters, plot and plot resolution. When we read them we learn about God and His plan for redemption, God’s covenant with His chosen people and the stories themselves. These stories have been misinterpreted in the past and continue to be today. Fee and Stuart note three areas where people have difficulty interpreting and applying Biblical narratives: Old Testament narratives are not allegories, they are not intended to teach moral lessons and they do not contain explicit teachings. Problems with interpretation arise when the reader attempts to derive a meaning or moral and apply it. Also, not every event in a narrative is to be taken as a good example for us to follow. Narratives also expect the reader to be able to use God’s word to give them insight in reflecting on the story. Problems with application occur when we look for specifically taught doctrine or theology. Narratives are important to Christians because God uses them to give us guidance, but we cannot take narratives and specifically apply them to ourselves. As stated by Fee (Fee, 2003, 103), “this does not mean that each individual narrative is somehow to be understood as a direct word from God for each of us separately or as teaching us moral lessons by example.” Gordon...
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...the cinematic narrative. Examples of this will be given in accordance with examining both Spartacus and 2001, but it should be noted that Kubrick's use of color is not simply for aesthetics. Second is Kubrick's use of extended tracking-shots or extended stationary shots, the subject of which is often complex and intricate. Both the symbolic use of color and the style of shooting might appear merely as stylistic markers, but Kubrick uses them to further convey his theme. The theme, to which Kubrick adheres through most if not all is work is simple: man's attempt to control chaos, however militaristically strategic or technologically advanced, is eventually laid to waste via human error or chance. These aspects--the use of color, the extended camera shots, and the common theme of control against chaos--were birthed and developed during Kubrick's 1960's career. As the 1950's drew to a close, Stanley Kubrick was thirty-years-old, recognized in Hollywood, and utterly broke. "He had yet to make a single dollar from directing" in spite of having "a considerable reputation as a skilled and talented professional" (Kagan 69). In February of 1959, due to Kubrick's reputation, "Kirk Douglas asked him to direct the film adaptation of Howard Fast's novel Spartacus (1951) after Anthony Mann quit as director. Douglas was both the star and executive producer" (Phillips 344). Douglas had already worked with Kubrick on the film Paths of Glory in 1957. Spartacus was to be a historical drama about...
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...out the basic conflict between what we know as socialism and capitalism, doing so by first examining what he calls the “Materialist conception of history” (Engels 1939, p. 292). In his materialistic history he claims that the exchange and bartering of products, and their production is the “basis of every social order” (Engels 1939, p. 292). He states that in every society that has ever appeared in history, the distribution and production of goods and the division of society into estates and classes is “determined by what [and how it] is produced… and the exchange of [said] product.” (Engels 1939, p.292) Thus, according to Engels, the basis of our society revolves around production, and consumption, which can clearly be seen even today. Historical Materialism can then be defined as the forces of production, the exchanges of products, and the division of labor according to one’s ability to produce. However in society, often people live from the work of others often called the Bourgeoisie by Engels (p. 292), and it is because of the capitalist mode of production that such a ruling class could be created, and benefit from the work of others. It is here then that we find the fundamental contradiction in capitalism. To find this contradiction, we must look back onto a time when feudalism was the center of the economy, where small-scale production was common, and where the “instruments of labor -land…[a] workshop, tools- were the instruments of [the] labor of individuals, intended...
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...Worldview Analysis Essay The institution of family and marriage was at one point one of the strongest institutions between two people that existed in the world. However, due to process philosophy, we can now see that same institution is being attacked and transformed into something that God objects to. As Christians, the Bible is our way to better understand and worship God. If we explore the ESV version in Genesis 2, we see God made man and woman and said that they “shall become one flesh”. Karl Marx however, offered up a different approach. Marx was an Atheist and therefore did not believe in God or the word of God (Martin, 2006). Marx’s atheistic teachings created a succession of process philosophers that eventually brought us to our current situation. By not believing in or following God’s word or established institutions, in this case the family and marriage, humans begin to go against God and away from God. In today’s world, the news headlines are filled with results of process philosophy; homosexual “marriages” being legalized, divorce rates are sky high, domestic violence rates up above normal, etcetera. The biggest of the issues in my opinion that involves process philosophy is the national legalization of homosexual “marriages”. The phrase most frequently used is “gay marriage”. This wording however does not align within a biblical worldview because marriage is between a man and woman. “You shall not lie with a male as with a woman; it is an abomination” (Leviticus...
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...ВЫСШЕЕ ПРОФЕССИОНАЛЬНОЕ ОБРАЗОВ АНИЕ И. В. ЗЫКОВА ПРАКТИЧЕСКИЙ КУРС АНГЛИЙСКОЙ ЛЕКСИКОЛОГИИ A PRACTICAL COURSE IN ENGLISH LEXICOLOGY Рекомендовано Учебно методическим объединением по образованию в области лингвистики Министерства образования и науки Российской Федерации в качестве учебного пособия для студентов лингвистических вузов и факультетов иностранных языков 2 е издание, исправленное УДК 802.0:801.3(075.8) ББК 81.2Англ 3 я73 З 966 Р е ц е н з е н т ы: доктор филологических наук, профессор кафедры стилистики английского языка Московского государственного лингвистического университета Е. Г. Беляевская; доцент кафедры английского языка Московского государственного лингвистического университета Т. В. Тадевосян; кандидат филологических наук, доцент кафедры английского языка Московской государственной юридической академии А. В. Дорошенко Зыкова И.В. З 966 Практический курс английской лексикологии = A Practical Course in English Lexicology : учеб. пособие для студ. лингв. вузов и фак. ин. языков / Ирина Владимировна Зыкова. — 2 е изд., испр. — М.: Издательский центр «Академия», 2007. — 288 c. ISBN 978 5 7695 4062 2 Учебное пособие охватывает всю программу курса лексикологии анг лийского языка. В нем рассматриваются важнейшие проблемы лексико логии в свете ведущих принципов современной лингвистики. Введение в теоретические проблемы курса осуществляется на фоне обобщающего описания основ лексического строя английского языка. Каждый раздел пособия снабжен вопросами...
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...Marxism Today Student’s Name University Affiliation Marxism Today Identify an emerging country and discuss why Marxism might be an option for the country and discuss how Tocqueville may view the country if he were to visit it today. Karl Marx is considered as the father of communism (Wright, Levine & Sober, 1992). He is an individual who has made a lot of contributions in policies of the economy as well as various writing that he has made. This has especially influenced many of the leaders in the emerging countries especially in the way that they run their economies. The main idea that was raised by Karl Marx is that of communism that is highly applied in countries such as china and Korea and has been a major contribution to the prosperity if these economies. He advocated for the unity of the workers. Emerging countries on the other hand are defined as that is on the road attaining industrialization. The theory of Karl Marx can be highly applicable to these economies to help them in the process of industrialization. The country we are going to focus on in this assignment is India. India is considered as in of the emerging economies in the world that for a very long time had practiced capitalism on a very large scale and it is recently losing the sense for the capitalism system. India has been struggling with its economy in terms of bringing about economic growth and also in the terms of providing quality standards of living for their people and this has been caused...
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...Running head: TRACING THE NATURE OF SEMANTIC CHANGE Tracing the Nature of Semantic Change Shahrin Akter 1521358655 Department of English North South University Tracing the Nature of Semantic Change Introduction Language never stands still. All living languages are continually changing over the course of time due to social, cultural, environmental, historical and linguistic factors. Semantic change is one of the major phenomenon of language change. Basically, semantic change deals with the change of the original meaning of a word as well as the development of a new word which is reflected in the way the words are being used. This paper mainly puts an insight to the major causes of semantic change as well as trace the traditional classification made by various scholars. According to Varshney, “The main factors responsible for semantic change are vagueness in meaning, loss of motivation, polysemy, ambiguous contexts and the structure of the vocabulary”. (p. 284). Over the passage of time, people use words in a new context. Hence the meanings of the words are changing gradually, often to the point that the new meaning is radically different from the original usage. For instance, the word ‘awful’ originally meant ‘awe-inspiring, filling someone with deep awe’, as...
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