Status of Women in Colonial Society - 1243 Words

Mariama Bessane Professor Perine James American History 1151- Essay #1 Jan 7th,2016 Status of Women in Colonial Society Women were always considered inferior to men since day one. That belief had been existing until the eighteen century. During that period, English Colonists brought to America their ideologies with them. Women did not have the same rights as men did during that time. Women were tied in a leash, kept in the dark, and controlled by society. Life wasn’t easy for them. They were not allowed to express their opinions, and if they did, they would be called wicked or evil and be negatively judged by society. During the colonial era, women played an important, if restricted role in work and religious life. During the†¦show more content†¦Working in farmlands was not an easy task to do, but tobacco became the king of the lands and every hand was useful in order to cultivate it. Women were needed to work the lands no matter how fatiguing it was, and the only way they were able to make the journey through the colonies was to be in a contract as indentured servants. â€Å"The name derived from the indenture, or contract, by which a person promised to work for a fixed number of years in return for transportation to America† (America 75.) Working the land in the sizzling sun caused many servants to die from disease. Those who survived and completed their indentured contract could marry and even have lands with their husbands. Despite the restrictions put on women, the insufficiency of work created opportunities. Women in the city were able to have different lives from those living in farms. In the city, women could socialize with other women. Outside their home, and family, they were allowed to associate themselves with other women, and have their own â€Å"women time† without being bothered by husbands or children. For example, in the city, women could work outside their home as â€Å"tavern hostesses, and shopkeepers and sometimes also worked as nurses, painters, printers, upholsterers, silversmiths, and tan ners.†(America 71) Generally speaking, women in the city had a better life than those who lived on the farms. Women were not only active in working lands and taking care ofShow MoreRelatedTextual Analysis Of Leila Ahmed s Women And Gender1451 Words   |  6 PagesLeila Ahmed’s â€Å"Women and Gender in Islam: Historical Roots of a Modern Debate† â€Å"Women and Gender in Islam† by Leila Ahmed was published in 1992, at a time when research on Arab women was a young, newly emerging field of study. Leila Ahmed is an Egyptian American writer and feminist. Her text â€Å"Women and Gender in Islam† targets proclaimed feminists, both western and non-western, as the intended audience. The text is involved with the discourse of gender, the discourses of women, the discoursesRead MoreWomen s Influence On The Formation Of The New Land971 Words   |  4 PagesThroughout history men have been conquers, captains, leaders, kings, and have left a print in history. On the other hand, women are depicted as weak and fragile, unable to fend for themselves. According to society women need a strong masculine man to protect and provide for them. What if I told all that could’ve been different in a new world where women and men could be free, own land, and practice any religion, would you go? Many European settlers fled Eng land with hopes to break free from traditionRead MoreWas The Colonial Period A Golden Age? For Women?1010 Words   |  5 Pages Issue 1.3 Was the Colonial Period a â€Å"Golden Age† for Women in America? Amanda Tyler History 221 Dr. Coles September 30, 2014 Issue 1.3 Was the Colonial Period a â€Å"Golden Age† for Women in America? †¦ In the issue â€Å"Was the Colonial Period a â€Å"Golden Age† for Women in America?† the core difference of whether or not it was a golden age for women is seen in the variation of roles women had in the colonies compared to later generations and whether or not these differences led to themRead MoreThe History Of Colonial Latin America1322 Words   |  6 Pagessuch as that of honor. The history of colonial Latin America gives many questions related to the understanding of honor. The culture of honor during this period of time was pivotal as it provided a set of values that organized society and individual lives. Legal codes, social gatherings, seating arrangements were all mixed in with cultural meanings, which helps define status within a system of honor. Honor is also seen within fiction produced from the colonial Latin American period with the productionRead More The Devil in the Shape of a woman Essay734 Words   |  3 Pagesthat have been done to women in the na me of witchcraft in Salem, and many other areas as well. It goes over statistical data surrounding gender, property inherence, and the perceptions of women in colonial New England. Unlike the other studies of colonial witchcraft, this book examines it as a whole, other then the usual Salem outbreaks in the late 17th century. To completely understand the history of New England witchcraft you have to understand the role of colonial women. The author of this bookRead MoreWomen in Colonial America769 Words   |  4 PagesWomen in Colonial America When women first arrived to the new colonies, many did not have the money to pay in order to get off the boat. This forced them into 4-5 years of servitude. Women would then be free to search for a husband. In Colonial America, the social status of citizens was based on financial standings, ethnicity, and religious beliefs. Social class was a determining factor of opportunities available to women. They had considerably greater rights than their counterparts in England,Read MoreColonial Latin Americ A Strong Gender Hierarchy1013 Words   |  5 PagesColonial Latin America had a strong gender hierarchy that was maintained through a mix of social and legal control. Spain enacted policies restricting the immigration of women to it colonies in the Americas. In order to mold colonial society in accordance to the ideals of the family society that existed in Spain waves of female emigration laws were passed in the 1530s and 1540s. The conditions created for women to emigrate from Spain crea ted an uneven hierarchy where men held greater autonomy. One-lawRead MoreEssay Eighteenth Century Colonial Women523 Words   |  3 PagesCentury Colonial Women In order to fully understand and analyze a period of time, a full examination of peoples everyday life is quite necessary. Although inferior to men, the roles and status of women in eighteenth century colonial America, contributed to the prospering society. The role of the family and extended kinship ties in the lives of African Americans is seen as a unifying and supporting force in times of suffering. The role and status of an eighteenth century colonial womanRead MorePre Colonial India Is Characterized By Independent Self Sufficient Villages With Various Customs And Laws Essay1682 Words   |  7 Pages Ashley Gosnell Colonialism Paper December 22, 2016 Pre-colonial India is characterized by independent self sufficient villages with various customs and laws. This separation in cultural, religious and political structures blurred the lines of inclusive political and religious laws. The differences can be observed in the groupings created by the caste system paired with social hierarchy. With the advent of colonialism these institutions were challenged. The introduction of English ideals andRead MoreEssay on Life in the 1700s1025 Words   |  5 PagesLife in the 1700s Everyday life in the United States is very different today than it was in the 1700s. Life was harder and the settlers did not have nearly as many luxuries as society has today. Some aspects of the colonial times that were different then are today include family, employment, and social activities. Life in the United States in the 1700s was filled with hard work, cooperation, and dedication to one’s land and family. Family life in the 1700s was highly valued and prioritized

European Factory Workers and Urban Artisans - 718 Words

In the eighteenth century much of Europe was experiencing an industrial production, furthering toward a more industrial society. Many people were supporting the new society, while others were criticizing it. From 1845-1847 Europe was experiencing poor harvests, which caused the Irish famine. Irish peasants died from starvation, while others migrated. Artisans and factory workers were undergoing a process called proletarianization. It was where an owner would pay a wage and the worker would lose all ownership of production. If the factory ran smoothly, then it would be a better chance that the workers would have a safe workplace, but if that wasn’t the case then the workers may have to work in poor work conditions. Urban artisans†¦show more content†¦At midcentury, the women accounted for less than half of all employment. In France, the working women continued to work on the land. In England, they were domestic servants. 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The Revolution encompassed the years 1750 through 1850, and generated many innovations and ideas that have changed European service industries forever. The effects of the Industrial Revolution ca used a dramatic change in the way European societies functioned. These changes in society caused by the Industrial Revolution initiated an unprecedented growth rate of the European middle class, which led to a sharp increase in their involvement in urban politicsRead MoreThe Factors and Results of the Industrial Revolution1710 Words   |  7 Pagesindustrial economy centered with large metropolitan cities. Industrial revolution is fundamentally linked with the rise of factories and the decline of skilled artisans in manufacturing. The time period from 1870s to 1930s not only the expanded of industrialization but also urbanization. The pace of rural to urban migration of the native born picked up during this era, but domestic urban ward migrants were dwarfed by the flood of immigrants coming to cities. Immigrants were concentrated in the rapidlyRead MoreApush Ch 91650 Words   |  7 Pagesstarted to have more effective systems then European nations and became richer and subsequently a global power. In what ways did the emerging industrial economy conflict with artisan republicanism? How did wage laborers respond to the new economy? The Industrial Revolution was dramatically changing the lives of Americans, but it also changed the nature of work and workers lives. From early to the mid 19th century, many American craft workers embraced artisan republicanism. The men wanted to assertRead MoreThe World Of Trade And Business, The Industrial Revolution Essay1593 Words   |  7 Pagescenturies in which rural, agrarian societies in America and Europe were transformed and became urban and industrial. Prior to this period that began in Britain; the manufacturing was mainly done in homes through hand tools and other basic machines that were not widely in use (MacLeod). The period of industrialization marked the beginning of a shift to power, specialized machinery, mass production and factories. Among other industries, the iron and textile industries played a major role assisted by theRead MoreThe Decline Of The Industrial Revolution1462 Words   |  6 Pagesgrowths in only some sectors, but it was a period marked by p rofound changes in industry, the mechanisation of production and the factory system. It was not Britain s economic growth which was revolutionary but the innovation which took place, the use of machinery to replace labour and provide rapid product production. Further the factory system which made use of the urban working class population, including families which also fired the revolution was a major change. 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The Industrial Revolution itself refers to a change from hand and home production to machine and factory. The industrial revolution brought two powerful inventions, the spinning and weaving machines. This helped increaseRead MoreDevelopment of Human Societies2092 Words   |  9 Pagessupply is far more reliable, pastoral societies can support larger populations. Since there are food surpluses, fewer people are needed to produce food. As a result, the division of labor becomes more complex. For example, some people become craft workers, producing tools and weapons that help in trade. This trade helps to create inequality, as some families acquire more goods than others do. These families often gain power through their increased wealth. Agrarian societies use agricultural technologicalRead MoreThe Academic Definition Of Immigration1727 Words   |  7 Pagesand if the state didn’t have it. Trade would help because if the one state didn’t have the resource then a trade could benefit both. Immigrants could get the resources they need to survive. According to hstry for education â€Å" it was expensive for Europeans to cross to the American colonies (poor British and German) purchased an indenture, from a sea captain that brought people over, beneficial to both employer needed labor, employee did not get wage but was provided with food, accommodation, clothing

Wall switches and light fixtures in a building Free Essays

The wall switches come in various shapes and designs, but they generally consist of a metal conducting plate and Insulating plates to cover It. wall switches are constructed of metal faceplates that is to be made out of ferrous metals not less than 0. 76 mm in thickness or non ferrous metals not less than 1. We will write a custom essay sample on Wall switches and light fixtures in a building or any similar topic only for you Order Now 2 mm In thickness, and the insulating tace plates are made out ot an insulating non combustible material not less than 2. 54 mm in thickness (NFPA 2011 The light fixtures of the place usually etermines the location of the switch to help get the most efficient lighting for the place. For residential places, all the rooms light fixtures must be on a 15-amp circuit. A wall switch has to be placed near every room entry door and a receptacle has to be found every 12 feet to help operate non permanent light fixtures that cannot be operated by a switch. Closets shall have one globe covered fixture operated by a wall switch. Bathrooms require special moisture resistant light fixtures due to its damp environment also the fixtures should be covered with lenses or globes and one 20- mp circuit for bathroom outlets only (thiele, 2010). In the presence of a laundry room, the washer and dryer should have their individual 20 circuit and in case of electric dryer an Independent 240-volt circuit shall be used. The kitchen Is commonly the place with the highest number of appliances all over the home. thus it requires Its own 15-amp circuit for the lighting. Stairways needs proper lighting fixtures, a switch, mostly three-way switch, Is to be placed at the top and bottom of the stair and at every turn if necessary Hallways requires three-way switches at the two ends of the ay and four-way switches near every door throughout the hallway, hallways over 10 feet long requires a mlnlmum ot one outlet for general purposes (NFPA, 2011). Basements and garages is recommended to have three-way switches between doors and a minimum of 1 outlet is required. Outdoor lighting fixtures of a building have to be protected trom weather tactors and any other exterior tactors by sealing the wires and having underground cables. Outdoor lighting shall has to be highly effcient and controlled by a switch In addition to a sensor to turn off the lights during daytime for energy saving purposes How to cite Wall switches and light fixtures in a building, Papers

MLC and the environmental management accounting

Phases of the case study The project has three phases which will be discussed in detail. The first phase identifies the current cost of accounting system in the Methodist Ladies College. The institution currently uses the conventional accounting system that does not apportion the environmental management system. The objective of exploring the current environmental management of the system is comparing the convectional accounting with the environmental management accounting.Advertising We will write a custom case study sample on MLC and the environmental management accounting specifically for you for only $16.05 $11/page Learn More The environmental management accounting involves development of the company resources to ensure that there are appropriate aspects of developing proper mechanisms to account for usage of energy and identifying costs of conserving the energy. The second phase of this study on MLC identifies the cost and revenue opportunities tha t are not recorded when using the traditional accounting methods. The objectives of this phase are two, the first objective is to determine the necessary changes that are appropriate to the system to include all the environment related costs. The second objective is to provide the stakeholders with meaningful information on the costs and opportunities presented through environmental management accounting. The information creates awareness among the stakeholders and provides them with a basis to make changes in the company. The third phase involves trial recording of the changes to determine how change would produce different results from the current management accounting system. The objective of this trial phase is to determine how the Environmental Management contributes to good management by providing information to managers on how to handle purchases in a way that is environmental conscious and cost effective. Black bud accounting practice used in MLC MLC uses the convectional ac counting system that is not environmental conscious. The accounting system is cost oriented and not activity oriented. It classifies the costs in general terms and not as per the source of the cost. The first classification of environmental related expenses is the administration expenses. These costs involve costs such as printing and distribution of newsletters to parents by the school administration. The other cost is the photocopying costs, this is an expense incurred through photocopying of learning material by students as well as teachers. The other generalised expense is water expenses, which are the rates paid to the Water Corp by the institution. The one is the lighting expense that includes the power and electricity expenses within the institution. The other expense recorded in the system is the waste costs that refer to the cost of waste products disseminated from the company (Romney 2009). The environmental impacts associated with MLC’s operations and costs associa ted with the environmental impacts The first environmental impact associated with MLC operations is the paper usage expense. This expense accrues to the photocopying activities within the institution. It includes the cost of buying the plain paper. However, the current accounting system does not record expenses except photocopying labour. It also includes the printing activities done by the students and the energy used in the printing process. All these are classified together as paper usage expense.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The other impact associated with the MLC operations that has a direct impact on the environment is lighting costs. It takes fossil fuel to make electrical energy used in lighting and conserving light automatically means conserving fuel used in the generation of light. The current MLC accounting cists usually includes lighting costs as the onl y energy cost. However, the costs not only result from lighting but also replacement of lighting equipment, wear and tear and cooling of machines using air conditioners. The third environmental impact associated with the environment is the water usage. The institution incurs this expense using water in showers and toilets as well as in the running taps. The other activity interconnecting use of energy is the administrative activities. The administrative purposes involve activities such as printing and dissemination of newsletters to parents. The parents receive newsletters either through the students or by mail. Costs of envelopes and plain paper to print the newsletter, the toners and labour of printing the newsletters are all included in the administrative costs (Romney 2009). Limitations of the existing accounting system with regard to cost savings and how costs can be reclassified to improve decision-making The current accounting system has its limitations. The first limitation of the current accounting system used by the MLC is that it does not provide information on the specific environmental cost. It is complicated, which makes it hard to trace costs involved (Romney 2009). The other challenge of this manner of accounting is that it does not trace the actual sources that incurred the expense because it generalises all environmental costs (Romney 2009). The other limitation is that it does not give insight to the management on how to conserve energy as well as area that costs may be minimised. It provides scanty information on the impact of activities engaged by the institution on the environment. It denies the institution an opportunity to receive funding from parents and friends to assist in the efforts of becoming energy efficient. The traditional accounting system is inappropriate in making organisation energy efficient. The other major aspect of consideration in the organisation is that the organisation may develop its own systems of conserving and generating resources such as using river Swan to cater for its need for water rather than use water from the Water Corp. Benefits of Activity Based Costing to MLC The activity based accounting is beneficial to the company in the sense that it has to work using the areas related to the development of the organisation. The activity based costing is advantageous to the institution mainly because the reporting of expenses enable one to trace the sources that incurred the environment related costs. It establishes responsibility centre and each centre has an account where expenses are recorded.Advertising We will write a custom case study sample on MLC and the environmental management accounting specifically for you for only $16.05 $11/page Learn More This assists the organisation to trace costs and identify opportunities and costs incurred from the environment related expenses. The other major factor of consideration is that it informs the management and the stakeholders on the costs incurred and how each unit incurred the expenses. This makes it easy for the management to make prudent decisions on how to conserve energy as well as how to develop appropriate measures to make the company cost effective. The activity based costing unravel the hidden costs in the conventional accounting such as labour costs and it presents a clear picture on the actual expense incurred when doing a particular activity (Langfield 2009). How costs associated with environmental impacts within MLC can be allocated and what are the limitations associated with the cost drivers identified in the study. The costs identified in the study can be allocated as follows. The power and lighting costs can be classified as costs per square metre such that each cost is assigned as per the responsibility centre that generated that cost. The cost is in such a way that it is saving from the source. In the lighting costs, additional costs such as replacing the lighting equipme nts as well as wear and tear of the power equipments are all considered differently not just as part of lighting expense (Langfield 2009). The other environmental impact cost allocated differently is the water expenses. The water costs are usually a generalised expense. However, the new accounting system allocates the water usage according to the kind of machine or source that releases the water. Water is classified as either shower water, tap water or washing machine water. This makes it easy to identify the outlets that use a lot of water. The other allocation is on the photocopying costs. These costs are usually generalised in the current accounting system. However, the environment management accounting classifies the cost into different categories. The first one is the labour used in the photocopying prices; it also includes the cost of the plain paper. In the new accounting process, expenses such as use of envelope are part of the photocopying expense (Langfield 2009). The wast e costs are also not generalised in the environment management accounting where the expenses are classified as per the specific activity. Activities such as tipping fees are distinct from the waste costs that are the actual price of the material put to waste. It also involves costs of disposing the equipments either through paying someone to dispose the equipment or other expenses such as the development expense.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The benefits to the responsibility centres within AMP from maintaining records on both energy and water usage Maintaining the records of energy and water usage provide a clear picture of how each responsibility centre contributes to the energy and water expenses. This makes every part of the institution participate to the use of energy, and the energy expenses cease to be generalised expense without a clear outline on who uses the energy. The other benefits that result from the use of energy are the increased awareness about personal contribution to the environmental related expenses. It provides a motivation to control and reduce those costs in order to prevent losses that are likely to occur. The motivation results only when there are specific accounting that indicates the responsibility centre responsible for each cost. It also enables the responsibility centre to classify the expenses further into sub centres that serve as an indication to the development of the company resource s. The other effect of the responsibility centres’ recording their expenses is that it results in identifying opportunities of cutting down the costs unlike when using the convectional method of cost accounting. It assists in identifying other costs related to the major expense. When there is recording in the sub-centre it is easier to identify costs that relate to the major expense such as labour costs or breakage and maintenance costs involved as opposed to when the costs are generalised. The institution saved more than twenty seven thousand dollars when allocations of expenses were through responsibility centre records. How could MLC develop additional records for identifying, allocating, and managing the costs associated with waste and the associated financial benefits? There are additional records that the MLC must have to ensure that there is appropriate accountability on how the resources are used. The first additional record that is necessary in the incorporation of t he environmental management accounting in the MLC is the photocopy expenses. The photocopy expenses include renting photocopiers to use as well as the labour and time spent in operating the photocopiers. It includes the cost of the plain paper used in photocopying. Such records in the sub centre make it easy to see how the organisation uses the resources (Maskell 2003). The other aspect of consideration is having the company to include records of expenses incurred in administration and specifically the newsletter expenses such as envelopes and the labour involved in the preparation of the newsletters. The other additional records relates to the water expenses, to account for water usage it is imperative to classify the use of water as per the way or the equipment used to discharge water. Having records of the volumes of water released using the taps, washing machines, toilets and other domestic purposes make it easy to identify and to trace where the water expenses originate from an d how to control them (Maher 2005). Waste expenses may also need additional records to include costs such as the labour incurred in disposing the waste. Other additional record in waste expense is that cost of buying dustbins and other waste handling equipment. The other cost that is usually not accounted for or recorded in the conventional methods yet it is a major environmental cost is the cost of the waste material. This refers to the cost of the material that is disposed. Other cost that applies to the waste materials is the cost of training personnel as well as the stakeholders of the institution on how to handle waste. Currently, MLC uses the paper recycling techniques to reuse the papers. However, it requires training of staff and students on how to handle papers meant for recycling (Bruns Kaplan 1987). How a life cycle costing system (LCC) could be implemented within, MLC and what would the environmental impact issues that would need to be considered and cost within the LCC exercise The life cycle costing usually refers to the costing exercise that looks into the total cost of equipment rather than the purchase cost of equipment. This applies when making purchasing decisions on equipments that may have implications on the environmental management accounting. The total cost refers to the additional cost of having equipment and it includes the purchasing costs, maintenance costs as well as the waste cost. The waste cost is the coast of disposing the equipment. When someone considers all those costs mailing decision on the appropriateness and the effectiveness of the product used usually applies (Bruns Kaplan 1987). The lifecycle costing also considers the life cycle of the equipment or the durability of the product bought. This is the length that particular equipment is expected to last while it is effective and efficient in its use. This aspect also includes warranty of the equipment and the cost of maintaining the equipment. The other expense is the development expense where an organisation spends its time to develop appropriate structure to cater for the organisational needs of the particular equipment. The following are some of the environment impact issues that need consideration as lifecycle costing issue. The first environmental impact issue is the air conditioners. The main use of the air conditioners is to provide cooling for the machines used in the institution to prevent overheating of the machines. The project hopes to install three air conditioners because the cost is high yet it is right in consideration of the fact that replacing damaged machines is more expensive. The other cost is the swimming pool by closing down the pool and use of another swimming pool from the neighbouring school (Maher 2005). The other area where lifecycle costing will apply is development of new classrooms as the current classrooms have an occupancy rate of eighty per cent. This can be done through the development of timetables that ensure there is an occupancy level of one hundred per cent. This will prevent additional expenses in development of the classes and focus the resources in other areas that are significant in the project. The other area where the life costing will apply is in the water conservation where the institution is looking for ways of reducing the water expenses by building new taps and toilet flushers that use six litres of water than the flushers that use eleven litres of water. This will reduce the amount of money used on water because the quantity of water required is reduced. When expenses are reduced where appropriate, the cost will reduce which results to increase in the revenue generated from the project. Considering these aspects using the lifecycle costing ensures that the management makes appropriate and cost effective decisions. References Bruns, W Kaplan, S 1987, Accounting and management: A field study perspective, Harvard Business School Press, Massachusetts. Langfield, K 2009, Manag ement accounting: Information for managing and creating value, 5th edition, McGraw Hill, New York. Maher, L 2005, Fundamentals of cost accounting, McGraw-Hill, New York. Maskell, B 2003, Practical lean accounting, Productivity Press, New York. Romney, M 2009, Accounting information systems, Pearson Prentice Hall, Upper Saddle River. This case study on MLC and the environmental management accounting was written and submitted by user Graysen K. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Impact Of IFRS On SME S Report Essay

Impact Of IFRS On SME S Report Essay Impact Of IFRS On SME S Report Essay The Impact of IFRS on SME’s Lewis W. Wilson Jr. Post University College Abstract This report will provide a brief summary on what the Impact of the IFRS on SME’s (Small and Medium sized Businesses) standards as it applies to small businesses. We will define the standard and its history of existence. We will briefly evaluate the advantages and disadvantages of the shortened version of the full IFRS and if it can be relied upon in the future for a growing entity that is not quite large or qualify to utilize the full IFRS standard. In conclusion we give our recommendation as to whether the standard is sufficient as it stands now to support Small businesses that are currently utilizing the IFRS for SME’s standards. Impact of IFRS on SME’s Introduction IFRS for SME's was established in 2009 by the IASB, the development process was very strenuous, and involved extensive consultation throughout the world. Currently the IFRS for SME’s standard is approximately 230 pages, and was specifically tailored and simplified to meet the needs and capabilities of smaller businesses of which would not benefit from utilizing the much larger Full IFRS standard. Why IFRS for SME’s A review and analysis of the FULL IFRS standards by professionals across the country revealed that there are many procedures that have been developed for large public companies and investors in the securities market. Additionally, it was noted that the small private companies do not have public securities therefore some of the requirements within the Full IFRS standards would no be relevant for small private companies. The research also revealed that even when they are relevant, the cost to these smaller organizations of some requirements would exceed the benefits. The question still arises what are the benefits of utilizing this watered down version of the Full IFRS? There are a number of potential benefits of adopting IFRS for SMEs, which I have provided the following: a. reducing compliance costs; b. making financial statements less complex and more user friendly; c. improving access to international funding, currently a critical issue for many businesses; d. Enhancing the comparability of financial statements. Other Advantages As previously stated, the IFRS for SME's is has been specifically tailored to support smaller business, which means all topics that are not perceived to be relevant to SME's have been omitted, including a reduction in the number of required disclosures. A good example of this would be that Goodwill is amortized and only tested for impairment when there is a triggering event, and not subject for a full impairment test each year (as under Full IFRS). Additionally the development costs are expensed utilizing the IFRS for SME's, but if the organization was utilizing Full IFRS they would be capitalized. Of course there are several other key simplifications in the financial instruments, defined benefit obligations, cash flow presentation and the interest capitalization sections as well. Conversion Process We know in business there is also a financial burden involved as well as personnel training. In addition, converting from local GAAP to either Full IFRS or IFRS for SME’s requires a commitment of management focus, resources and funding. Companies must also identify key

How to Make Negative Sentences in French

How to Make Negative Sentences in French Making sentences negative in French is a bit more complicated than in English. This summary of the different kinds of negation and negation-related grammatical structures should help clear up some of the confusion. The title of each negation category links to a detailed lesson with examples of usage and a quiz. (Dont) just say nonNo, not a chance, I dont think so, and more. nonpas question ! Negative adverbsNegate or restrict the action of the verb they modify. ne... pasne... jamais Negative adjectivesNegate or cast doubt on a quality of the noun they modify. ne... nulne... aucun Negative pronounsNegate or cast doubt on the existence of the noun they replace. ne... rienne... personne Negative conjunctionTheres only one: ne... ni... ni... Negative questionsTheres a special French word to respond yes when someone else says no.lt;br - Non.- Si ! Negating infinitives2-part negative structures stay together in front of infinitives. Ne pas toucher.Ne jamais fermer. Nimporte... expressionsDesignate an unspecified person, thing, or characteristic. nimporte quinimporte quel... PasNegate a non-verbal structure. pas beaucouppas souvent Double negativesTwo negatives dont make a positive in French. Ce nest pas rien.Je nai jamais vu personne. Formal negationThere are three negative structures particular to formal French. ne... pointavant quil ne... Informal negationNe is often dropped in spoken French. Je sais pas.Bouge pas !

New City New Experience Essay Example | Topics and Well Written Essays - 1250 words

New City New Experience - Essay Example always trying to find a good in what you feel is bad; this makes it a tad bit easier to cope up and adapt. This is exactly what the video teaches us- to look at the bright side of things and realize that one could have been in far worse situation than one is in right now. The new city, new experiences video opens with a shot of Ayers Street and the camera pans to a grocery store. Character1 walks in and starts checking out the items displayed on the display racks. A close up of the item shot is shown. Next, the camera shows a blue car being parked outside the same grocery store and character 2 coming out of the door. Both the characters in the video are acquainted. Chracter2 greets chracter1 while the latter expresses his feelings about the high prices that he saw in the grocery store. He says that the prices are far higher that what he is used to in his home country. Chracter2 explains that living in a developed country like the states comes with a price because the minimum cost of living is quite high. However, he also makes character1 realize that since they reside in Edmond they are luckier because the relative cost of living in Edmond is relatively low than the cost of living in other cities of America. Character1 is thankful to God for this and both the characters part ways. The scene begins in a dark street with only the street signboard. The camera pans right showing a streetlight. Perhaps the only light that light up the entire street stretch. The camera continues to pan right and stops at a small grocery store. The opening itself is an indicator of the theme of the video. The camera pans from left to right starting from a dark street and ending in a fairly lighted place which too is an indicator of the core theme of the video i.e. no matter what situation you are in always look on the bright side of things. The street light in the scene is also objective here since the road is dark and it is only the light that is visible; this again is implies the ce ntral theme of the video. The camera is in the store and we character1 walking and entering the shop. He is wearing a black shirt and looks well groomed. The character has a subdued face and exudes an introvert’s body language. He walks past the magazine stand and head directly towards a display rack. He picks up a Snickers bar. The camera zooms in and shows only chracter1’s hands and the snickers bar. The camera then focuses on the bar indicating that even chracter1 is focusing on the bar more particularly on the price printed on the back of the package. The expression on the face of character1 changes to that of surprise. The fact that he looks surprised after finding out the price of the item reveals that he is not accustomed to buying such highly priced products. Perhaps, he is new in town (since till here the video does not reveal his background). Next the camera shows a car’s headlight which is again an indicator of the central theme of the video. The car is shiny blue one and we see character2 switching off the engine and stepping out of the car. The look on character2’s face exudes confidence and his gait is relaxed and confident too. He walks up to the entrance of the grocery store and meets character1. He greets chracter1 by his name- Mohammad and Mohammad replies that he is fine. Character2 enquire of Mohammad what he had been up to and Mohammad explains