Television s Impact On America s Society Essay - 838 Words

Fox’s television shows, Glee, was an introduction to the frequent ‘social issues’ teenagers in America faced daily. Glee is a musical comedy drama. The cast are majority Caucasians and addressed topics commonly faced by children such as â€Å"cyber bullying, schools shootings, suicides† are just to name a few many issues. Once Glee’s season ended, Fox has always been a trendy television station. Fox needed an innovative television show to satisfy their audience. The entrance of Fox’s television shows â€Å"Empire†. â€Å"Empire is a powerful drama about a family dynasty set within the glamorous and sometimes dangerous world of hip-hop music† 1(Fox.com/Empire). Like ‘Glee’, Fox’s drama show Empire addresses a number of social issues as well that ‘currently plague America’s society’, specifically the African American community, such as ‘homosexuality’, ‘mental illness†™, and ‘police brutality’. ‘Empire’s main characters are the ‘Lyons, a successful African American family in the hip-hop music industry, who fight over who will run the family’s business: Empire entertainment. Power, sex, drugs, and violence are among the key plot points; however, Empire consistently includes social issues that affect the African American community within the plot. Lucious Lyon (Terrance Howard) considered the â€Å"king of hip-hop† and his ex-wife Cookie Lyon (Tarji P. Henson) are the founders of Empire. Together they had three sons: Hakeem (Bryshere Gray), Jamal (Jussie Smollett), and Andre (Trai Byers).’Show MoreRelated Television and Its Imapact on Society Essay1442 Words   |  6 PagesTelevision and Its Imapact on Society Introduction Vladimir Kosma Zworykin created a rudimentary versionof the television in 1924; however, the first realistically working television was made possible by Philo Taylor Farnsworth in the 1940s. These televisions were exceptionally expensive, consequently only the affluent members of society had access to them. It was only in 1960 beginning with the presidential election that the television became fashionable to the common public. FromRead MoreThe Effects Of Reality Television In Our Society Can Be1509 Words   |  7 Pages The effects of reality television in our society can be seen within the people and even within the government. Reality TV has affected our society in some drastic ways. Reality television started off by showing families supporting each other and being loving, this no longer the case in the year 2017. Reality TV is now promoting acts of aggression, twisting the society s morals, and values. This genre of television has greatly influenced some preposterous beh aviors within teenage viewers and undoubtedlyRead MoreProtest Movement Essay1341 Words   |  6 Pages Protest Marches in 1960s Civil Rights Movement as A Nonviolent Tactic. We will show around the world that it is a lie that rulers have said black people are satisfied with the present situation (Electronic Journal, 2007, para. 3). This is the part of what Martin Luther King, Jr. said to explain how his nonviolent tactics work for acquiring civil rights of African Americans. In fact, nonviolent tactics contributed to several progresses of the civil rights movement, though it unfortunatelyRead MoreThe History of Television Essay1441 Words   |  6 PagesMany Americans today go home and flip on the television, but many do not take the time to think about the complexity of this great invention that is common to us. Nearly sixty years ago television barely existed and was not thought to be used as a broad communicator like it is used in today’s generation. Through its starting, stopping, then restarting in the 1940’s, television took off and expanded greatly in just a few short decades and had great technological breakthroughs to allow it a widespreadRead MoreCommotions in Postwar America Essay1378 Words   |  6 PagesThe World War II breaks into the posterior of the Great Depression in America and also culminated the era and the old United States’ tradition of isolationism in foreign matters. The United States succeeded to come forward from the immense struggle that was physically unsecured, economically healthy, and discreetly strengthened. The exceptional affluence in the post war division period promoted a vigorous sense of nationwide assurance and nourished a revolution of uprising expectations. RevitalizedRead MoreThe Truman Show By Peter Weir Essay1236 Words   |  5 Pagesin the 90’s. The movie’s message to us is that we are stuck in a media landscape full of fantasies that is catered to the interests of more powerful people. If we want to live an authentic life and be free, we should put distance between ourselves and the comfort that is our media filled culture. We have to leave the safety that is the media’s grasp and be willing to live in the world the way it actually is. In the 1990’s, television culture in particular was in full swing. Television is such a powerfulRead MoreThe Era Of The Roaring Twenties1623 Words   |  7 PagesThroughout the era of the roaring 20s, there were several impacts that vastly influenced and altered America from the beginning of the 1920s to today. One of the several impacts that influenced America drastically in the 20s to today, was the boom in feature movies/the movie industry. Things that it greatly impacted, was our culture, lifestyle, career field, and our technological innovation. The creation of motion pictures, movies with sound, and talkies had an immense alteration on society’sRead MoreOprah Winfrey s Influence On Law Enforcement And Schools Across The Country Essay1539 Words   |  7 Pagesthing, knowing that nobody s going to know whether you did it or not.† – Oprah Winfrey. Being born into an abusive family to a teen mother may hold some people from becoming successful, but not Oprah Winfrey. Winfrey uses her rocky past to motivate her to help others, and provide victims of sexual abuse with a safe haven. Winfrey has made an impact on America. The former pageant queen and talk show host helped establish the National Sex Offender Registry which made an impact on law enforcement and schoolsRead MoreThe Political Season Of America835 Words   |  4 PagesThe political season in America is well away and we can confidently say the possibility of what the republican and democratic nominations will be. To the best of my knowledge this has been the most controversial and unpredictable election in the history of America because, Mrs. Hilary Clinton the leading democratic nominee has some history linking to events of Benghazi and also her email scandals which in any election season will call for her own resignation. On the other hand, we have Mr. DonaldRead MoreEssay on The Chemistry behind our Television Sets1084 Words   |  5 Pages Chemistry has had a colossal impact on the advancement of technology throughout the world. Every electronic item can acknowledge chemistry for its creation. A main example that everyone knows of would be the television. Without chemistry, there would be no technology; and without technology, we would not be where we are today. Before television was invented people tried to find different ways to entertain themselves. One bizarre thing people used the do was to attend surgeries for entertainment

Mesopotamia vs. Indus River Valley Essay - 707 Words

Mesopotamia vs. Indus River Valley 9/26/12 Ancient Mesopotamia and the Indus River Valley civilization were two incredibly productive and successful empires. While Mesopotamian politics were slightly less focused on religion and more on other aspects, the two societies shared many social characteristics. They both had defined social hierarchies, as well as similar views on gender roles. These traits are helpful in explaining the similarities and differences between the two cultures. One of the key aspects of both Mesopotamia and the Indus River Valley is their distinct social hierarchies. In the Indus River Valley, beginning with the Aryans, a caste social system was used to keep citizens in their†¦show more content†¦They did not have the right to divorce their husbands, and almost all women were uneducated. In Mesopotamia, women were also treated very poorly. They were taught to attend to all of their husband’s needs, and could be punished severely if they did not do as their husband said. In Babylonia, duri ng Hammurabi’s rule, there was even a law that stated that if a woman did not obey her husband or was unfaithful to him in any way, he was legally allowed to throw her in the river, ultimately drowning her. While Mesopotamian and the Indus River Valley were alike in their social characteristics, their political views differed slightly. Records from the Indus civilizations have yet to fully been translated, and therefore not much is known in the way of Indus political structure. What most historians assume is that it was broken into city-states with a common ruler, which is the way that Mesopotamia was governed as well. Despite this similarity, the Indus government was more focused on religious aspects than Mesopotamian government was. This can be deduced by the fact that Indus rulers were always priest-kings, while the highest status in Mesopotamia was achieved first by the king, and then by the priests. These kings were also usually the head of the military, while the priest s ran schools, distributed land, were considered doctors, and were in charge of religion. Kings andShow MoreRelatedHow Do The Neolithic And Paleolithic Revolutions Differ?1657 Words   |  7 Pagesuncivilized has adapted to present a group of â€Å"savages† who are ignorant to the life us civilized people enjoy. This is because the civilized people won. They overpowered the uncivilized so they became better. The controversy exists in the literal meaning vs. the adapted meaning and connotation. 4. According to social scientists, which basic traits emerge when a society becomes civilized? Once a society becomes civilized it tends to naturally form universal traits. This includes agriculture (a necessity)Read MoreThe 5 Hearths Of Civilization2028 Words   |  9 PagesBalagia Dr. Vickery HQT 31 March 2015 Test 1 History Portion 5 Hearths of Civilization The 5 â€Å"hearths of civilization† are the ancient locations where society first developed. The 5 hearths of civilization are: The Indus River Valley, The Nile River Valley, Mesopotamia, The Huang He River Valley, and Mesoamerica. One thing that each of these unique ancient civilizations had in common was that they were all best suited for agriculture. Generally, this is because each group was located near water and theRead MoreThe Indus Valley Civilization ( 3300-1300 Bce ) Essay1799 Words   |  8 PagesIntroduction The Indus Valley Civilization (3300–1300 BCE) was the one among the greatest early civilzation of the Old World alongside the ancient Egypt and Mesopotamia (Wright 2009, Wright 2010), which developed in South Asia along perennially flowing Indus and Ghaggar-Hakra ( also called as Saraswati) river in northwest India and eastern Pakistan (Wright 2010, Giosan 2012, Maemoku 2013). Though least studies so far, emerging archeological studies suggest that the Indus Valley (oftenly called Harappa)Read MoreCatal Hyuk2725 Words   |  11 Pages IDENTITIES: Complex Society Paleolithic Venus Figurines Metallurgy Social Class/Social Structure Lucy Neolithic Lascaux Cave Paintings Neolithic Revolution Agricultural Revolution MAP: Olduvai Gorge Neander Valley Catal Huyluk Lascaux CHAPTER TWO: Early Societies in SW Asia and Indo-European Migrations IDENTITIES: The Epic of Gilgamesh Sargon of Akkad Hammurabi’s Codes/Laws Stele Assyrians Economic Specialization Stratified

The Death Of A Salesman By Arthur Miller - 1497 Words

The Death of a Salesman is a novel by Arthur Miller. It illustrates how the protagonist Willy stops at nothing to achieve what he believes is the American dream in spite of encountering many costs. Willy is, however, not able to achieve his American dream, because he is very stubborn. The Great Gatsby is a novel written by F. S. Fitzgerald and is also about the pursuit of the American dream. The two novels detail the downfall of their respective protagonists in their quest to achieve the elusive American dream. However, the two novels are also different from the respective problems faced by the protagonists. In the end, however, they make some drastic, desperate, and illogical decisions due to the un-satisfaction with the course of their†¦show more content†¦Jay Gatsby lost the woman he loved, Daisy Buchanan, and unfortunately was unable to regain her love. This is despite the fact that he is a â€Å"wealthy† person now and can afford everything that money can buy. He tries to fix the things like they were in the past, and because of his money he thinks that he can succeed in that. Nick, however, tells him that it is too late to do it, and that is the sad truth. In the Death of a Salesman, Willy Loman also tries to recreate his American dream by improving on his personality such that he can be the most liked person. He is too proud of â€Å"who he dreams he is† in spite of the fact that he is broke and refuses a job offer from his neighbor. He eventually dies without achieving his much touted dream; the American dream. Death of a Salesman illustrates a salesman by the name Willy Loman, who will not stop at nothing to achieve the American dream. He does not come to the terms, when he realizes that his son is an average performer. It is in fact his obsession with the American dream that causes his death. It seems that Willy lives in a fantasy world, as he thinks that everyone around him likes him and his sales activities. He, however, realizes the opposite; he is not well liked nor is he a good salesperson. While to Jay Gatsby’s obtaining the material dream is a means to personal fulfillment, Miller manages to present Willy Loman’s American dream as a means of obtaining the material dream. Miller, therefore, succeeds in

Management of Attention Deficit Hyperactivity Disorder in...

Classroom is to provide a place to learn, but it will also have to learn bad disorder phenomena, one of the reasons for this phenomenon is that attention deficit hyperactivity disorder (ADHD). Management of ADHD in the classroom students need doctors, teachers and parents working together, we hope to offer some strategies to help teachers how to manage ADHD students in the classroom. If you are a parent of children with ADHD, you can try to make teachers understand the following information to help teachers manage boy together. We want to know, ADHD symptoms can be successfully controlled by medication, behavioral, psychological and other comprehensive treatment of a variety of modes. Want to successfully treat ADHD, requires a thorough†¦show more content†¦Therefore, timely feedback to the parents or doctor effects and side effects of drugs, the doctors decided to use the drug will be of great help. Behavior Therapy: The treatment with the drug combination, can significantly improve the therapeutic effect. The basic principle is to reward good behavior, ignore or punish bad behavior, and establish long-term goals. Child behavior incentive to timely and insisted, conditions permitting, the teacher can learn more specialized behavioral therapy; Or help parents record the behavior of children in school, through integration, tokens, etc., to assist in the completion of behavioral treatment programs. Psychotherapy: Many ADHD children and their parents in their lives will face difficulties, the child suffered setbacks in school, parents may also receive criticism and blame, so children and parents may all have some emotions, self-esteem and other issues, the teacher can properly help or recommend them to a professional psychiatrist there, regulate emotions and rebuild confidence. In fact, both teacher education, or parents raising ADHD kids are full of process challenges. Therefore, the establishment of a strong teacher - parent relationship is an important step. For the teacher: Get in touch with the parents of ADHD children and inform performance. You know, youre not going to interfere in how to raise their ADHDShow MoreRelatedThe Behavior Therapy For Children With Attention Deficit Hyperactivity Disorder At School1216 Words   |  5 PagesThe Behavior Therapy for Children with Attention Deficit Hyperactivity Disorder at school By : Sarah Alharbi Attention Deficit Hyperactivity Disorder (ADHD), is one of the most well-known behavioral disorder in children (Madhuri 2015), Which estimated all year at about 3–10% between children worldwide. A.D.H.D is more commonly observed in boys five times more than girls ( Jonna 2006). There is no doubt that ADHD children exacts an enormous burden on society in terms of financial cost, stressRead MoreTeaching Students with Adhd1433 Words   |  6 PagesTeaching Students with ADHD J. Palmer Capella University Abstract In recent history, the number of students diagnosed with Attention Deficit Hyperactivity Disorder has grown tremendously; causing teachers to face new challenges on how to instruct students with behavioral and learning difficulties. Students with ADHD have not only the privilege, but also the right to learn according to the Public Law 94-142 and the Americans with Disabilities Act. There is growing debate about methods that areRead MoreAttention Deficit Hyperactive Disorder ( Adhd )754 Words   |  4 PagesGoodman and Scott (1997) suggest that ‘childhood hyperactivity is a high level of behaviour that is often characterised by lack of control rather than the volume of behaviour.’ However, Booton, Cooper, Easton Harper (2012) argue that children with hyperactivity are unable to sit still, have poor concentration and impulsive behaviour. I agree with Booton, Cooper, Easton Harper (2012) because these are the challenging characteristics that appear in children who are hy peractive. In contrast to GoodmanRead MoreAttention Deficit Disorder Essay949 Words   |  4 PagesAttention Deficit Disorder Attention Deficit Disorder otherwise known as ADD is a condition that refers to an individual’s inability to control their own behavior or impulse(McEwan 70). This can begin in early childhood and interfere with children’s ability to do well in school and social situations. These patients also have troubles blocking out noise or other stimuli in order to focus on a task or what is being said. ADD is a chronic problem that can be seen as early as infancy andRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )1204 Words   |  5 PagesAttention-deficit Hyperactivity Disorder Research Paper Attention-deficit Hyperactivity Disorder, also known as ADHD, is a brain disorder that consists of a continuous pattern of inattention and/or hyperactivity-impulsivity that interferes with development or functioning. Inattention refers to a person wandering off task, lacking persistence, having difficulty sustaining focus, and being disorganized. Hyperactivity includes people who seem to constantly move, and continuously fidget, tap, or talkRead MoreAttention Deficit Hyperactivity Disorder Essay998 Words   |  4 PagesIn-depth look at Attention Deficit Hyperactivity Disorder Attention Deficit Hyperactivity Disorder is more documented in today’s medical journals, than ever recorded in past years. It is one of the most common disorders among children in today’s youth. Rana Parekh from the American Psychiatric Association (2017) states that â€Å"An estimated 5 percent of children and 2.5 percent of adults have ADHD† proving that it is more prevalent in children than adults. ADHD is a condition more recognized nowRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )995 Words   |  4 PagesDoes Attention Deficit-Hyperactivity Disorder Lead to Substance Abuse? Although most children are incredibly active running, playing, jumping and screaming some of these children cannot simply control their actions very easily. These children are mostly identified as having behavioral problems, they have a hard time following rules and staying focused in one subject. Attention Deficit-Hyperactivity Disorder (ADHD) has been identified many years ago, and as the time passed this psychological disorderRead MoreThe Effects Of Adhd On Children And How It Affects Their School Life1698 Words   |  7 PagesThe Effects of ADHD in Children and How it Affects Their School Life ADHD really affects the way a child develops. ADHD stands for â€Å"Attention Deficit Hyperactivity Disorder† and it is a neurobehavioral disorder that causes overactivity, behavioral disinhibition, and poor attention span (Lassen, 2016). Children with ADHD can be easily distracted, delayed learning, bad memory, and have difficulty with social skills, leading to them falling behind in school and making it difficult to stay caught upRead MoreAttention Deficit Hyperactivity Disorder (ADHD) Essay1081 Words   |  5 PagesAttention Deficit Hyperactivity Disorder What is ADHD? Attention Deficit Disorder (AD/HD) is mostly an organic problem, which tends to run in families. ADHD is the most commonly diagnosed behavioral disorder in childhood. An estimated 3 to 5 percent of the general population suffers from the disorder, which is characterized by agitated behavior and an inability to focus on tasks.  ¡Ã‚ § In the early 20th century, American doctors were discussing children who had problems similar to those describedRead MoreStudy of Attention Deficit Hyperactivity Disorder in Children1329 Words   |  5 PagesADHD in Children Abstract The occurrence of the attention deficit hyperactivity disorder (ADHD) has been on the rise in primary school children in recent years. This study explains how this disorder impacts upon the daily life of such students, how much harmful it can be to childs mental stability while growing up and how it hinders in their learning process. Moreover, this study also focuses on the treatment methods and techniques employed by the parents and teachers of such students and how

Greed is for Wimps Free Essays

In a Wall Street Journal article titled â€Å"Greed is for Wimps†, the writer talks about how the new generation, Generation Y, is becoming more socially aware. According to the article, this new generation of professionals wants to give back to the community. Apparently it’s not enough to be successful and make all the money in the world. We will write a custom essay sample on Greed is for Wimps or any similar topic only for you Order Now These young professionals are no longer satisfied with driving expensive cars and wearing name brand clothes. An interview with one such young entrepreneur explained how â€Å"the positive impact [we] make on people’s lives is the best measure† of accomplishment. (Omidi) With the way this new generation has such easy access to information over the Internet and socially networking sites, it facilitates them to become more socially conscious. Also, with the effects of the financial crisis still lingering around, this new generation is beginning to find unappealing careers that focus just on making money. Perhaps today’s youth is realizing that everyone’s lives in this world is more intertwined than we believed. We can no longer just look out for ourselves and we can’t decide to help others once we have all the money we want. Instead we should help others as we make our money. I really hope this article is revealing what’s really going on in today’s professional generation and it’s not just subjective. It would be great if everyone began to see that â€Å"social returns outweigh the financial ones. † How to cite Greed is for Wimps, Essay examples

Is Frankenstein the Modern Day Prometheus free essay sample

Dr. Frankenstein and Prometheus both create a male human being, they both sought glory from their creations, and they were both very intelligent beings. In view of these attributes Mary Shelly used to create character Dr. Victor Frankenstein it is obvious to see why she would subtitle her novel â€Å"The modern Prometheus. † Dr. Frankenstein and Prometheus create man Philo Farnsworth creates the modern television we all watch today. Alexander Bell creates the telephone and now by nearly everyone on the planet. And who could forget Percy Spencer who created the microwave oven that is in just about every household in America. These inventions are all great but pale in comparison to creating a â€Å"Man†. After fighting alongside his fellow Titans in the war against the Olympians, Prometheus is given the task of creating humans. Prometheus creates a man out of mud. Dr. Frankenstein collects body parts for creating his man from mud. We will write a custom essay sample on Is Frankenstein the Modern Day Prometheus? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Dr. Frankenstein being even more obsessed with his diabolic plan to create man he neglected to notice the fact that he was desecrating a grave yard. Darkness had no effect upon my fancy; and a churchyard was to me merely the receptacle of bodies deprived of life, which, from being the seat of beauty and strength, had become food for the worm. † (Chapter 4) Dr. Frankenstein assumes the task of creating a human being â€Å"When I found so astonishing a power placed within my hands, I hesitated a long time concerning the manner in which I should employ it†¦I began the creation of a human being. † (Chapter 4) Both of the characters created the male form of humanity and appear to neglect creating a female at the time of their creations. Prometheus and Dr. Frankenstein seek glory from their creations In the quest for acknowledged authority and admiration from their creations, both Dr. Frankenstein and Prometheus’ ambition backfires in ways they never expected. According to Greek Mythology Prometheus loved man so much that he came up with a plan to deceive the god Zeus by showing man how to offer less than favorable sacrifices to the gods. He also gave man the secret of fire after it was taken from them by Zeus. Prometheus thought that humans having this knowledge would improve humanity but it had the reverse effect. Man became deceptive not only to the gods but themselves and used the knowledge of fire for destruction and war. Prometheus sought glory and honor from the man he had created by giving them knowledge only the gods possessed. Dr. Frankenstein in turn sought supreme admiration from his creation when he said â€Å"Life and death appeared to me ideal bounds, which I should first break through, and pour a torrent of light into our dark world. A new species would bless me as its creator and source; many happy and excellent natures would owe their being to me. (Chapter 5) He also thought that he could improve on mankind with the knowledge he possessed â€Å"I thought, that if I could bestow animation upon lifeless matter, I might in process of time (although I now found it impossible) renew life where death had apparently devoted the body to corruption. † (Chapter 5) Prometheus and Dr. Frankenstein thought that their creations would give them the glory and honor they both craved but the best made plans don’t always come to pass. Dr. Frankenstein and Prometheus were highly intelligent Highly intelligent people always seem to stand out from the crowd Prometheus and Victor are no exception. Most boys at the age of 13 are more interested in baseball and girls but the young Victor Frankenstein is more captivated by the works of the German Philosopher and Theologian Heinrich Cornelius Agrippa, Paracelsus and Albertus Magnus. â€Å"When I was thirteen years of age, we all went on a party of pleasure to the baths near Thonon: the inclemency of the weather obliged us to remain a day confined to the inn. In this house I chanced to find a volume of the works of Cornelius Agrippa. I opened it with apathy; the theory which he attempts to demonstrate, and the wonderful facts which he relates, soon changed this feeling into enthusiasm. A new light seemed to dawn upon my mind; and, bounding with joy, I communicated my discovery to my father. When I returned home, my first care was to procure the whole works of this author, and afterwards of Paracelsus and Albertus Magnus. I read and studied the wild fancies of these writers with delight; they appeared to me treasures known to few beside myself. (Chapter 2) Victor attends college at an early age and surpasses the knowledge of his classmates and instructor. â€Å"When I had attained the age of seventeen, my parents resolved that I should become a student at the University of Ingolstadt. † (Chapter 3) â€Å"As I applied so closely, it may be easily conceived that my progress was rapid. My ardour was indeed the astonishment of the students, and my proficiency that of the masters. † (Chapter 4) â€Å"I m ade some discoveries in the improvement of some chemical instruments, which procured me great esteem and admiration at the university. I was surprised, that among so many men of genius who had directed their enquiries towards the same science, that I alone should be reserved to discover so astonishing a secret. † (Chapter 5) Prometheus by all accounts was the wisest of all the gods. He had created man to stand upright like the gods. Taught man how to deceive the gods and Prometheus possessed knowledge that even the mighty Zeus didn’t have. Both characters find that being highly intelligent has its cost. Dr. Victor Frankenstein is then modern Prometheus When Mary Shelley created the character of Victor Frankenstein she used an allusion to mythology to describe him. Prometheus and Dr. Frankenstein were both the creators of man, both were highly intelligent compared to their counter parts, and both were punished indirectly from their creations. Prometheus tormented by Zeus for giving man fire and showing man how to outwit the gods with unacceptable sacrifices. And Dr. Frankenstein forever tormented by the death of his brother, best friend and wife. He now must embark on a never ending quest to chase the creature forever. And now my wanderings began, which are to cease but with life. I have traversed a vast portion of the earth, and have endured all the hardships which travelers, in deserts and barbarous countries, are wont to meet. How I have lived I hardly know; many times have I stretched my failing limbs upon the sandy plain, and prayed for death. But revenge kept me alive; I dared not die, and leave my adversary in being. Amidst t he wilds of Tartary and Russia, although he still evaded me, I have ever followed in his track. Never will I give up my search, until he or I perish. (Chapter 24) Mary Shelly’s comparison of Dr. Frankenstein to Prometheus is both accurate and valid. After closely examining the two characters it’s easy to see why Mary Shelly was ahead of her time subtitling her novel â€Å"The Modern Prometheus† which is why it’s a classic novel to this day. References Mary W. Shelley â€Å" Frankenstein or the modern Prometheus† (1818) www. desy. de www. egs. edu www. gutenburg. org www. english-literature-space. blogspot. com www. sparknotes. com www. theeoi. com www. wikipedia. com

Accounting Case Study Manipulations and Fraudulent

Question: Discuss about the Accounting Case Study for Manipulations and Fraudulent. Answer: 1: In the news coverage it is mentioned that all companies are always interested in the presentation of financial reports and statements in such a manner that it looks like very glossy and bright but in actual sense it something else. This is very much when checked in details then lot of manipulations and fraudulent entries or transactions are found then they no more remain that bright as presented. The newspaper which is in reference is the New York Times. An article on accounting is written by Peter J.Henning dated 12th September, 2016 and it is titled as Polishing Financial Results Looks Good, but Can Lead to Fraud. A report by Standard Poors indexing on companies reporting standards have mentioned that an estimate of 448 companies studied out of 500 companies, it is observed that those 448 companies are using the non-GAAP or non-Generally Accepted Accounting Principle methods for the maintenance of their business accounting operations and only 52 are actually following the Generally Accepted Accounting Principles or GAAP methods to record all business transactions and financial activities (Bolt. Lee, 2010). The companies those used non-GAAP methods are always tend to show the financial reports after exclusion of many transactions which may not be of much usage in the future but it actual shows the financial result as much brighter but actually hazy. The note of Jason Voss in The Enterprising Investor blog The non-GAAP metrics tend to move in only one direction: up. The news has highlighted two events that shook the business world and also presented financial results in a greatly manipulating manner. A real estate company American Realty Capital Partners, a non GAAP methodical company which became Vereit last years after changing name. The companys former chief financial officer, Brian Block was charged last week by The Justice Department for filings wrong financial reports with the Securities and Exchange Commission and also for conspiracy, securities fraud, inflating companys funds from business operations. Although the lawyer of Brian Block gave claimed that he is absolutely innocent and he will relieved by the court (Expertscolumn, 2016). The former chief accounting officer of the company, Lisa P. McAlister is also found guilty in charges of financial misrepresentations and fraudulent activities done but is under waiting till the judgement and prosecution of Block is not over. Lisa have admitted in her statement that she was directly involved with Block to do the cover up of the false statements presented. Actually in the first quarter of 2014, there was a mistake in the figure of funds from operations adjusted and there was no rectification done to this mistake observed. But instead Block and Lisa teamed up to change the excel figures to show the financial reports very bright although it was inflated(Voris, 2016). The American Realtys financial reports were correct as per the GAAP but the main figure of FFO or Funds from Operations is manipulated internally to inflate the financial results so that the overall reporting looks like very attractive for all stakeholders. In the real estate market all investors are taking look only at Funds from Operations and if this is good then the company is in good financial status. The National Association of Real Estate Investment Trusts, the leader in the real estate industry has stated that FFO is the only figure all stakeholders in real estate business try to understand. This is the figure which is used in the real estate industry to measure and compare all companies and how they are financially healthy. Hence when this figure is misrepresented it amounts to intentional fraud and deliberate non disclosure or real facts and suppression of actual facts. Any investor can get mislead if any company following non-GAAP methods present any wrong figures in the accounts resulting in overall inflated results. The American Realty case was first found in October, 2014 and its chief executive said that they had no bad people but some bad judgement have made the differences. In December, 2014 Lisa have filed a lawsuit against the former chief executive and founder of American Realty, Nicholas Schorsch saying that she was sacked by the company as she have highlighted in public that the company had fraudulent practices. But instead later last week the S.E.C. has filed a case against Block and Lisa for violation of securities and she will be in no way being eligible for any award. The Wall Street is very touchy place where minor changes in the share prices can be havoc for the entire market and hence the financial executives always have to be very cautious about any figures they present and these should be correct. The American Realty loss due to wrong FFO was only 3 cents per share in the first quarter of the 2014 but still the financial executive will be under fire from the chief executive and the investors. The car company Fiat Chrysler is facing the wrath of the SEC and the Justice department for showing wrong car sales on monthly basis as inflated figures. The company planned to show the sales results for 75 months in a row after the financial crisis of 2008-09. The actual fact was disclosed by the company after 40 months and it was very shocking for the investors. The New York Times have taken up this reporting of the investigation in July y the Justice Departments visits at the companys Michigan Headquarters and also at its various dealers to learn from them how these sales figures were being shown inflated. The sales reposting method was changed after it was got highlighted that they are inflating the sales figures to show how they are performing in the period just after the financial crisis the world over. This change was reported by the spokeswoman of the company who said that it is an opportunity to become more transparent. The non-GAAP methods are followed by many companies are done with a motive to show the glossy financial pictures only but they also dont understand that their misdoings are getting exposed by the media reporting and by this they are getting under judicial cases and coming under investors wrath. The SECs chairwomen highlighted that Chrysler will not be convicted for showing inflated sales figures as this not amounting to any enforcement action as it is not that gross misdoing. But she also said that the non-GAAP following companies must take extreme care in financial reporting and try to change the method to GAAP format as soon as possible so that such errors can be stopped or reduced to greater extent. In her Fair Game column in The New York Times Gretchen Morgenson wrote in April, Creativity abounds in todays freewheeling accounting world. The companys are presenting too many financial reports to show their status, but too many of them are painted as a too rosier than what they are actually, which suggests that too much is not better too correct is much better even it is less. Concepts, Ideas and Factsthe basic details from the above news coverage that we have found is that there is two violationsone the GAAP was not followed and also the accounting ethics was not complied at all. GAAP or Generally Accepted Accounting Principlesthese are the basic and mostly accepted standards of accounting followed throughout the world. Its usage is accepted as its framework and guidelines are falling in any given jurisdiction. These include the conventions, standards and rules for all accounting functions world over which are followed by accountants. But there are many exceptions to the business opting out of GAAP practices for cash basis which is opposed to accrual basis. The details of the some examples of GAAP InternationalInternational Financial Reporting StandardsIFRS For Domestic USAGAAP UKGAAP RussiaGAAP IndiaGAAP GermanyGAAP FranceGAAP CanadaGAAP Many companies of the world are opting to convert to IFRS as the standard is of International type. Many companies also follow their country specific accounting principles. All listed or large companies are conforming to IFRS. All listed companies from European Union are part of IFRS since 2005 and Canada started IDRS in 2009, Taiwan in 2013. In the above report it is evident that GAAP not being used the company got an added advantage to make the statement false thus making the financial report inflated and showing good for investors. Accounting ethics the professional accounting is supposed to follow the various ethics for the purpose of correct and true accounting. The main attributes of the accountants for the same is like Integritya professional accountant must have high integrity, honesty, dedication level. Professional attitudea professional accountant must not do anything to bring bad name and must be aware of all legal framework. Confidentialitya professional accountant must keep all information gathered due to the association with various places of work and should share such information with any other third party or for any personal gains. Objectivitya professional accountant must always avoid doing any biased attitude, conflict of interests, or to avoid making any undue advantage on others by coercion. Professional attitude and all care theretoa professional accountant must take care of the legislation, techniques, technical and professional standards. In the above report it is evident that the accounting ethics were not followed and this resulted in inflated and false financial reports and change of actual figures making company looking healthier. 2: AASB-1-July, 2015-First-time Adoption of Australian Accounting Standards. Comparison with IFRS 1AASB 1 is the First Time Adoption of Australian Accounting Standards are adopted from IFRS 1 and some parts are entered with Australian context. Tier 1 AASB 1 also complies with IFRS 1 in the cases of profit based entities. AASB 1 also complies with IFRS 1 but certain entries are made for Australia specific for all non-profit entities giving detailed guidelines. Tier 2 AASB 1 also complies with entities where general type of financial reports is being prepared and only Reduced Disclosure Requirements will not be under compliance with IFRS 1. AASB 1 is adopted by The Australian Accounting Standards Board making it the valid standard under section 334 of the Corporations Act, 2001 (Aasb, 2016). Major issues in new standard Objectivethe financial reports and statements prepared under this standard must be having very high quality information that Can be produced at a cost which is below the benefits provided. Can be compared over period of time and become transparent. Can have a suitable starting time. Scopethe new standard will be applied by entities for making first Australian Accounting Standards financial reports. And for any type of interim financial reports and statements. Recognition and measurementall entities must use this new standard for the purpose of preparing of all financial statements based on First time accounting standards of Australia and all of these statements should be comparable (Ey, 2014). There are also exemptions to this point where the entity can be exempted as per exemptions mentioned in the Appendices C-E. Presentation and Disclosurethis new standard does not provide any relief from exemptions to the presentation and entire disclosure of all types of financial informations and statements. The new standard provides that an entity should be bound to present minimum three financial report or statements, two statements of comprehensive profit or income and profit loss account, two separate statements of profit and loss, two statements of cash flow statements, two statements of any change effected in equity holding and notes thereto, and also all comparative statements based on this standard. Effective Datefrom 1st January, 2018 latest but could have been applied from 24th July, 2014. Commencement of The Legislative Instrumentto comply with legal forums this new standard will get effect from 31st December, 2017. Withdrawal of AASB Pronouncementsthis new standard was present earlier also in different form in May, 2009 when it was repealed. But although it was repealed, it was in active usage in relation to individual or to general use. It was applied under section 334 of the Corporations Act (Charteredaccountants, 2016). Consensus or Disagreement: The entities who are the main stakeholders in the accounting standard formulation have to disclose their opinion before the finalisation of the standard and later on implementation. Unless and until particular opinion and interpretations are interconnected and then the standard would become irrelevant. The revelation of the accounting standard and the formation of opinion are completely based on the stakeholders. There are key standards which are to be issued in relation to the accounting and the maintenance of accounting. The accounting standard is generally formulated and later on the standards are made applicable. IFRS 15 Revenue from contracts was issued in way back 2014 but it is to be implemented in 2018, likewise the same standard based on IFRS 15, AASB issued AASB 15 and equivalent standard to which is yet to come to effect (Charteredaccountants, 2016). The accounting standards are issued after considering the opinion from the accounting professional and business class and of general public. It is important build consensus on those accounting standards but is often seen that there are some dissenting voices. The new standard may hamper some industries and that would have significant implication in business reporting. Therefore the dissenting voices are expected to come out in the forum. If the example of AASB 15 is to be brought here, the target of the standard is to formulate following: The single revenue recognition model is of transfer of goods and of the services as this model will improve the comparability over a range of industries. The removal of certain inconsistencies and weaknesses in the existing system of revenue recognition. The preparation of the financial system is to be simplified based on the standard. There are industries which have already adopted the revenue recognition process based on previous standards, but application of the new standard may go against the interest of the business. Therefore the dissenting voices are expected to come up. Analyse: There are various sides of an interpretation. The stakeholders will have to protect their interest. The significant variation would simply paralyze some of the business and entities. The accounting has to involve the new ideas in the business to the best available manner. The need of the accounting standard is to guide the recording of the financial information. The utmost necessity is implementation part where the role of the public and other entities become important based on the set of rules and guidelines for recording of such information. The intricacies of accounting practices allow companies and other organisations to record financial transactions for that benefit (Ifrs, 2016). References: Aasb. (2016, 09 21). News. Retrieved 09 23, 2016, from www.aasb.gov.au: https://www.aasb.gov.au/News.aspx Accountingexplanation. (2016). Cost of Goods Sold Statement:. Retrieved 09 06, 2016, from www.accountingexplanation.com: https://www.accountingexplanation.com/cost_of_goods_sold.htm Bolt. Lee, E. C. (2010). Highlights of Finance and Accounting Ethics Research. Retrieved 09 21, 2016, from www.journalofaccountancy.com: https://www.journalofaccountancy.com/issues/2010/oct/20102896.html Charteredaccountants. (2016, 09 21). AASB issues 2015 amending standards. Retrieved 09 21, 2016, from www.charteredaccountants.com.au: https://www.charteredaccountants.com./Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/AASB-issues-2015-amending-standards Charteredaccountants. (2016, 09 21). Revenue Recognition. Retrieved 09 21, 2016, from www.charteredaccountants.com: https://www.charteredaccountants.com./Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/Revenue-recognition Expertscolumn. (2016). Accounting- Need And Importance. Retrieved 09 21, 2016, from fareedsiddiqui.expertscolumn.com: https://fareedsiddiqui.expertscolumn.com/article/accounting-need-and-importance Ey. (2014, 03 31). New accounting standards and interpretations . Retrieved 09 21, 2016, from www.ey.com: https://www.ey.com/Publication/vwLUAssets/EY_-_Endeavour_supplement_31_March_2014/$FILE/ey-endeavour-new-accounting-standards-31mar2014.pdf Iata. (2014). Airline Disclosure Guide. Retrieved 09 15, 2016, from www.iata.org: https://www.iata.org/publications/Documents/Airline-Disclosure-Guide-hedge-accounting.pdf Ifrs. (2016, 09 21). IFRS Application Publication Around the World urisdictional Profile. Retrieved 09 21, 2016, from www.ifrs.org: https://www.ifrs.org/Use-around-the-world/Documents/Jurisdiction-profiles/Australia-IFRS-Profile.pdf Voris, V. (2016, September 09). Ex-American Realty CFO Block Charged With Accounting Fraud. Retrieved September 24, 2016, from bloomberg: https://www.bloomberg.com/news/articles/2016-09-08/two-american-realty-capital-executives-sued-over-earnings-report