Lady Anne Essay Example for Free

Lady Anne Essay In Richard the third, there are many different female characters that are put in contrast to men. The audience is aware of their presence and effect on the men in the play. In this essay the four main female characters will have a character analysis and viewing scenes when women overcome men or either the men make them look vulnerable. The traditional view of men was that they were Dominant, strong, brave, owner and Lord of all that he possessed. The traditional view of women was the object of possession, weak, obedient and homely. They were taught to stay at home, cook for the husband and bring up the children, also to generally do everything in her power to look beautiful for her husband. Men were expected to go out and work, to bring in money to bring up his family, to treat his wife as he saw fit and to be the master of the house. Shakespeares time is actually different to Richard the thirds time, however the view on women is still the same. However, ironically some of the strongest monarchs that England has seen have been women. This shows that although times change, women can still prove to be just as strong as the men. Such as, Bodica who lead her Viking troops into war and defeated the Romans many times. Elizabeth the first was also a very strong monarch in Shakespeares time. That time was a patriarchal society, so men, who could influence the characters in Richard the third, dominated it. Women are seen as the victims. However, the longest reigning monarch is Victoria who reigned for 60 years. This demonstrates long life, strength in war and battle, and also strength of mind in many situations. Shakespeares female characters have been demonstrated as weak. Such as Lady Macbeth. When she knows she has to murder another human, she calls unsex me now, which would demonstrate her needing to lose her traditional feminine self and caring characteristics to enable her to do such a deed. She has been subverted to the patriarchal society. Another female character that Shakespeares written of, is Hero in Much ado about nothing. She plays a weak character that the male villains set up a plot against her in front of her betrothed and other male witnesses. The plot is then announced in front of her whole family and household. She is disgraced and Claudio will not marry her. In order to prove her innocence, she has to deceive all of her household until her innocence is found when she can truly step back into society. However, a very strong character is shown in the same play. Beatrice is a strong minded, outspoken and somewhat swaggering. Especially in her responses when Benedict challenges her, a male character that mirrors her perfectly. If the play were not set in such a loving family environment, she would not be accepted as an honorable wife or possession. How the story ends is her strong character is just a front, and she loses it when she falls in love with her reflective character, as she does not feel threatened anymore. In Richard the third, there are many female characters that reflect Shakespeares views on females. The first character analysis is of Lady Anne: She is a woman in control and shows this in the first sexual scene when Richard seduces her. She is shown up at first as weak. She is walking behind the coffin of her dead father; this shows that the strong male in her life is no longer there to support her. She is also in mourning and very vulnerable as she could be bewildered about her emotions. Richard knows this and so he makes sure it is used to his advantage. Everything he says to try and woe her though, she throws back at him. Line 50 Act 1 scene2 Foul devil [ ] trouble us not and on Line 70 villain, [ ] no beast so fierce. These are insults thrown at Richard to make it seem like she does not care for his compliments and this male character will not knock her down. She represents female characters as strong in this scene, even if it is just a front to protect her from the exposed position she finds herself in. However, Richard always replies with a compliment in order to woe her and targets her vanity. This works and she shows that she is helpless when she is flattered by comments like Line 49 act 1 scene 2 Sweet saint [ ] be not so curst. Here, Richard is deluding her whilst aiming at her weakness as he does with each of his victims in different ways. The significance that she is a woman is important because it demonstrates her as being a specific target that he is weakening.

Poems About The Father-Child Relationship

Poems About The Father-Child Relationship A father-child relationship can be a beautiful thing for some, and complicated for others. There are different kinds of fathers. There are fathers who are always around for their children, who provide guidance and unconditional love. Then there are impossible-to-please fathers who burden their children with high expectations, leading to a strained relationship. And there are those fathers who, unable to handle the responsibilities of fatherhood, just walk out on their family. Some people may see their father in one way as a child, and grow up to see them in a completely new light. Its like when you argue about your curfew and your father tells you, Youll understand when you have a child. The complexity and richness of the father-child relationship explains why so many poets write poems about fathers and fatherhood. In this lesson, youll read poems about the father-child relationship. Youll also find out about the relationship between these poems themes and the form and devices used to express them. The poet Gregory Orr wrote a touching poem about how fathers learn as much from their children as they teach their children. Read Gregory Orrs poem, Fathers Song. What kind of relationship do the father and child in this poem share? What poetic devices does the poet use to depict the nuances of this relationship? This simple 14-line poem is about the relationship between a protective, caring father and a carefree, playful child. The use of free verse and lack of rhyme helps convey the simplicity and spontaneity of how the father feels about his child. Which lines in the poem make you almost see what is happening? Look at the lines my daughter balanced on the couch back, fell and cut her mouth. and the blood so red that it stops a fathers heart. These lines tell you how the speaker feels about his child. The poem reflects how the speakers experience and caution is balanced by his childs willingness to experience life freely and take risks, and the circle continues, round and round. The last two lines of this poem are the essence of a healthy father-child relationship, I try to teach her caution,/ she tried to teach me risk. The speaker tries to protect his child from harm, while the child shows him how to be open to adventure and new experiences. Poems About Fathers Analyzed While Gregory Orrs Fathers Song was inspired by fatherhood, other poets have been inspired by their fathers, like the poet Dylan Thomas. Read or listen to Thomass Do Not Go Gentle Into That Good Night, which is a sons plea to his dying father to not give in to death. This poems central theme is the speakers inability to accept his fathers old age and mortality. Now lets see how the poems form and structure add to this theme. This poem is a villanelle, which is a 19-line poem with five tercets, or three-line stanzas, that ends with a quatrain, or four-line stanza. A villanelle was traditionally used to write simple, pastoral poems. So, why do you think Thomas chose to write this poem as a villanelle? The villanelle form of Do Not Go Gentle Into That Good Night adds to the irony of commanding a weak, dying person to rage against death. Just as this poem is nothing like the typical lyrical, pastoral poem, a weak dying man is not likely to rage against anything. - Only two rhymes are used across the poem with words like, night, light, sight, and day, way, pray. These two recurring rhymes help build on the speakers intensity as he convinces his father to stay alive. The first and third rhymes of the first stanza are repeated alternately in an interlocking rhyme scheme in the succeeding stanzas. The rhyme scheme is aba/aba/aba/aba/aba/abaa, where the first rhyme is joined in the last two lines of the quatrain. The last two lines also bring together the poems two refrains: Do not go gentle into that good night, and Rage, rage against the dying of the light. Did you notice that these lines recur all across the poem? They depict the urgency of the speakers pleas as he consistently and forcefully urges his father to hang on to life. Lesson Activity-Self-Checked What effect do the two refrains in Do Not Go Gentle Into That Good Night, have? Do you interpret these refrains differently as the poem progresses? Write your answer in 175-200 words. - Besides the urgent refrains, several other poetic devices in the poem Do Not Go Gentle Into That Good Night help take forward the theme of a sons unwillingness to let his father succumb to death. Metaphors such as good night, dying of the light, and close of day, are used to refer to death. The words day and light represent life. Thats why the speakers father is urged to rage against the dying of the light. The simile, Blind eyes could blaze like meteors and be gay, implies that although his father may be going blind, his wisdom and greatness will enable him to see clearly with his minds eye. Did you notice the alliteration across the poem? Read the line Do not go gentle into that good night. Dont the alliterative sounds seem to add to the poems urgent passion? - Across the poem there are images of bright, illuminating things like lightning and meteors. Why do you think this bright imagery is used in a poem about dying? The speaker tries to persuade his father that a great man like him should not easily give in to death. He should overcome the darkness of death and continue to burn bright, as summed up in the lines, Good men, the last wave by, crying how bright/Their frail deeds might have danced in a green bay,/Rage, rage against the dying of the light. At the end of the poem, theres a paradox in the line, Curse, bless, me now with your fierce tears, I pray. The juxtaposition of curse and bless indicates the sons desire to take his fathers pain unto himself. Its as if by cursing his son, the father can share his pain and fierce tears with his son who doesnt want to lose him. Dylan Thomas wrote Do Not Go Gentle Into That Good Night when his father, David John Thomas who had always been a strong man, was going blind and was on his deathbed. Thats why many read it as an autobiographical poem. The poet and his father had a great relationship and both shared a love for literature. The poet was very disturbed to see his father ravaged by age and wrote this poem to express how he felt. While Dylan Thomass poem is a sons plea to his dying father, the American poet E. E. Cummingss my father moved through dooms of love is an elegy. Read Cummingss my father moved through dooms of love. Whats the first thing that hits you about this poem? Did you notice that the poem is full of paradoxes? Look at phrases like dooms of love, griefs of joy, and theys of we. These and all the other paradoxes used take forward the poems theme, lamenting death while still celebrating the life lived. In this poem, the speaker says his father had lived a full life. Look at the lines joy was his song and joy so pure, his anger was as right as rain/ his pity was as green as grain and his sorrow was as true as bread. These lines tell you that whether the speakers father was happy, angry, or sad, he experienced each emotion completely. He inspired others to be the best they could be, his april touch/ drove sleeping selves to swarm their fates/ woke dreamers to their ghostly roots. The speaker takes readers across seasons, april touch, septembering arms, octobering flame, that seem to mirror his fathers full life with varied experiences and emotions. The last two lines, because my father lived his soul/love is the whole and more than all, convey how the father lived a life filled with love for and from his family. What do lines like joy was his song and joy so pure, no hungry man but wished him food;/no cripple wouldnt creep one mile/uphill to only see him smile, no liar looked him in the head, tell you about the speakers fathers personality? It sounds like the speakers father was liked and revered universally. He lived a pure and full life, which is brought out by the line, because my Father lived his soul. Cummings wrote my father moved through dooms of love in his typical style, with no spaces or adherence to structural rules, to ensure that his creativity and feelings flow freely. Like Dylan Thomass Do Not Go Gentle Into That Good Night, this poem is also considered autobiographical. Cummings wrote this poem as an elegy to his father Edward Cummings, a professor at Harvard University, who died suddenly in a car accident. His fathers sudden death sobered Cummings into writing about more serious aspects of life. Poems About Fathers Compared While poems like Cummingss my father moved through dooms of love create a picture of a loved and loving father, others present dark, complicated pictures of fathers, such as the American poet Sylvia Plath. Read Plaths poem Daddy. You can also watch Plath recite her poem, Daddy. Whats this poem about? Daddy examines a daughters unresolved feelings for her father, who passed away. The speakers father died when she was so young that she was in awe of him, but never really understood him. The speakers awe for her father is reflected in the way she compares him to a bag full of God. She also expresses how she cannot escape from her fathers looming presence, with his one gray toe/ Big as a Frisco seal, reaching out across continents. Her conflicted feelings come to the fore later in the poem, when despite efforts she cant find her father. She then compares him to a devil, with A cleft in your chin instead of your foot, a brute, and a vampire. The speaker portrays herself as a vampire killer, her fathers killer, If Ive killed one man, Ive killed two. The speakers frustration climaxes in the last stanza, where she gets defensive and calls her father names, and exclaims she is through with him. - Plaths poem, Daddy is made up of 16 five-line stanzas. The one rhyme that appears in the poem is inconsistent, You do not do, you do not do, with some consecutive lines that end with words that rhyme with do, like shoe and Achoo, in the first stanza, and then you, blue, Jew, and so on in the other stanzas. Whats the relationship between the inconsistent rhyme scheme and the poems theme of a daughters unresolved feelings? The inconsistent, sporadic rhyme scheme seems to reflect the speakers emotional turmoil and the conflicting feelings she has for her father. The rhythm created by the sporadically recurring rhyme coupled with the use of symbolism and imagery reflects the speakers attempts to try to take control of the emotional turmoil caused by her fathers disturbing memories. Daddy is about a father, and so the imagery, language, and symbolism used are shocking. Look at the poems opening lines, You do not do, you do not do/ Any more, black shoe/ In which I have lived like a foot. These lines provide a glimpse into the speakers contradictory emotions. To show the protective and suffocating side of her father, the speaker uses a shoe as a symbol of her father and the foot inside the shoe as herself. Shoes protect the feet, but also constrict them, thereby symbolizing her conflicted feelings. Are you wondering what references to fascism, Nazis, and the Holocaust are doing in this poem? These images and references depict the speakers confusion about her father. The speaker compares her father to a fascist who puts his boot in the face. She calls her father an Aryan and herself a Jew, to convey that her father tortured her, like the Nazis tortured Jewish people in German death camps. There are constant references to black in the poem to reflect the speakers dark, confused feelings about her father. First, there is the black shoe and then the reference to The black telephones off at the root,/the voices just cant worm through. to convey that the speaker has permanently severed her connection with her father. Now look at the last stanza of Daddy? The lines, And the villagers never liked you./They are dancing and stamping on you. reflect the despicable picture that the speaker creates of her father, in her attempts to free herself of the hold that her fathers memory has on her, So daddy, Im finally through. The strongly worded last line, Daddy, daddy, you bastard, Im through. serves as the speakers final rant against the memories that cause her turmoil. Did you wonder about the speakers obsession with her father in this poem? Some critics have tried to explain this obsession by identifying elements of the Electra complex in the poem. The Electra complex refers to a daughters unresolved, unconscious desire for her father. Critics believe that this conflict is reflected in the speakers desperate and contradictory efforts to go to her father by committing suicide, At twenty I tried to die/And get back, back, back to you, and conversely to end her unhealthy, traumatizing relationship with her fathers memories wanting to kill him even though hes already dead, Daddy, I have had to kill you./You died before I had time The speakers confused feelings are again reflected when she used to pray to recover [him]. If you know anything about Sylvia Plaths life, youre probably wondering if Daddy is an autobiographical poem? The references, imagery, and symbolism used in Plaths Daddy do resonate with whats known about her life, like the complex feelings and unresolved issues she had toward her father, a Biology professor at Boston University, who died when she was just eight; her inability to deal with her fathers untimely death; her unsuccessful marriage. When read autobiographically, the line At twenty I tried to die, refers to Plaths attempted suicide at the age of 20 when she overdosed on sleeping pills. The line, The vampire who said he was you/And drank my blood for a year./Seven years, if you want to know. possibly refer to her unsuccessful marriage to poet Ted Hughes, which lasted for seven years. Plath, burdened with complexities, committed suicide when she was 31, leaving behind two children and her estranged husband, the poet Ted Hughes. This fact probably explains the use of brutal an d violent imagery, which could only be conjured by a disturbed mind as Plaths was.This autobiographical account would explain the brutal, violent imagery used in the poem, which reflect the poets disturbed state of mind and her confusion as a daughter, who feels abandoned and let-down. - While Sylvia Plaths poem deals with the smothering effect the fathers memories had on the speaker, Robert Haydens Those Winter Sundays contrasts the speakers ideas about his father as a child with how he feels about his father as a grown-up looking back. Read Robert Haydens poem Those Winter Sundays or watch the poem being recited. In this poem, which is a grown mans reflections on his father, the speaker describes the entire father-son dynamic with one winter memory. He thinks back to his childhood and sees his father differently than he did as a child. Those Winter Sundays is an American sonnet, with the traditional 14-lines, and has three stanzas. The first and third stanzas are five lines long, and the second stanza has four lines. How does the form carry the poems theme forward? Using the sonnet form, , the poem presents a problem in the first two stanzas, where the speaker describes how his father went about his chores for his family and was never appreciated. The resolution to this problem is presented in the final stanza-the speaker realizes his fathers value and feels guilty for how he never thanked him. Focus on the lines, No one ever thanked him, speaking indifferently to him, and What did I know, what did I know of loves austere and lonely offices? These lines convey the speakers guilt and regret for never appreciating everything his father did for him. Look at the way the poem uses repetition, What did I know, what did I know of loves austere and lonely offices? This line expresses how bad the speaker feels about being so obtuse about his father as a child. And what does offices in this line mean? The word offices brings to mind the responsibilities and duties that come with an authoritative position, in this case fatherhood. The austere and lonely offices describe how the speakers father displayed love by silently and dedicatedly fulfilling his duties to his family. Though an unrhymed poem, a rhythm is created using poetic devices like consonance, repetition, and alliteration. The use of consonance, with the repetition of the hard c and k sounds in lines like cracked hands that ached, and then in weekday weather made banked fires blaze. No one ever thanked him, conveys the pain that the father endured, and how his efforts went unappreciated. The alliteration where the w sound is repeated, in the weekday weather made banked fires blaze, reflects the repetition in the way the father spent his Sunday mornings. Those Winter Sundays is also rich in symbolism and imagery. What comes to mind when you read about the banked fires blazed and the cold splintering, breaking? This visual imagery makes readers imagine how cold it was through this description of how the logs in the fire would burn and crackle and warm up their home, driving out the cold. The cracked hands symbolize how hard the father worked, and the blueblack cold depicts the harsh cold that the father endured for his familys comfort. What comes to mind when you read about the banked fires blazed and the cold splintering, breaking? The visual imagery makes readers imagine how cold it was through this description of how the logs in the fire would burn and crackle and warm up their home, driving out the cold. Did you notice the transference in the line, fearing the chronic angers of that house? The inanimate house isnt angry. Its the speakers father who is angry and impatient with his children who were lazy about doing their Sunday morning chores. This line is interesting when you look at the poem autobiographically. Hayden, who it is believed was subjected to beatings by his foster parents Sue Ellen and William Hayden, only cursorily refers to the chronic angers of that house, and instead concentrates on the banked fires blazed to highlight how his foster father would keep the household warm. In that sense, this poem is not a criticism of his fathers beating, but a delayed tribute to the man who took pains to care for him. Lesson Activity-Self-Checked Answer this question in 125-150 words: What is the significance of the words Sundays too in Haydens Those Winter Sundays? Why do you think the poet used these words, instead of just, On Sundays? Support your answer with examples from the poem. Another poet, who explored the theme of the father-son relationship, is Theodore Roethke. Read his poem, My Papas Waltz and watch the poem being recited. What do you think this poem is about? At the outset, especially considering the title of the poem and the quick rhythm as you read, it seems to be about the speakers fond recollection of playfully dancing around with his father after hed come home from work in the evening. Lets see what elements of the poem support this interpretation. The structure which is made up of four quatrains and has a tight rhyme scheme of abab/cdcd/efef/ghgh, gives the poem the cadence of a waltz to mirror the ordered steps of the father and son dancing around. However, the waltzing here is rough and energetic, not smooth and graceful like waltzing is supposed to be. Similarly, alliteration is used in lines like, such waltzing was not easy, My mothers countenance, Could not unfrown itself, and the hand that held my wrist to add to poems easy rhythm. - Now lets examine the imagery in Roethkes My Papas Waltz. The line, The whiskey on your breath evokes olfactory imagery and the readers can almost smell the whiskey. Similarly, the lines, We romped until the pans, Slid from the kitchen shelf, create an image of how boisterous the father and son were as they danced around. Is it surprising then that the mothers countenance/Could not unfrown itself, possibly because she has to tidy up after them? The images of the battered hands and the palm caked hard by dirt, indicate that the father worked hard all day, probably at manual labor. Finally, the son Still clinging to your shirt conveys his unwillingness to let go of father, not wanting their fun to end. When interpreted in terms of the father and son bonding, this could be an autobiographical poem. The battered hand and a palm caked hard by dirt relate to the fact that Roethkes father ran a greenhouse and it involved gardening and manual labor. It is known that Roethke had a happy childhood and was devastated his father died when he was just 14. The battered hand and a palm caked hard by dirt relate to the fact that Roethkes father ran a greenhouse and it involved gardening and manual labor. But is this all theres to the poem? Some critics have interpreted the poem in a dark, ominous way. Is Roethkes My Papas Waltz a poem about a sons happy recollections of playing with his father or is this about alcoholism and child abuse? Youve just seen how this can be construed in the light, happy way, not lets see how this poem can take a dark turn. The image that the father beat time on the childs head with a battered hand, and of the whiskey on [his] breath is believed by some to indicate that the father would come home drunk and be physically abusive. This is used to explain why, the son is dizzy and hung on like death. The line, My right ear scraped a buckle, is also interpreted as a sign of violence. When interpreted like this the mothers frowning countenance, is believed to convey her helplessness as she couldnt save her child from her alcoholic husband. Which of these two interpretations holds true? Its interesting that when the poem was published in 1948, it was viewed only as a happy, loud, and strenuous dancing around of the father and son. More recently, this poem has been interpreted as a depiction of child abuse. Lesson Activity-Self-Checked Answer this question in 200-225 words: Which interpretation of Theodore Roethkes My Papas Waltz do you agree with? Support your answer with examples from the poem. Written in the first person, both Haydens Those Winter Sundays and Roethkes My Papas Waltz are about childhood memories about fathers. Interestingly, though Hayden is known to have suffered beatings at the hands of his foster parents, most critics, ignore his background and the powerful image of the chronic angers of that house, and view Those Winter Sundays as a poem about a sons regret for being unappreciative of his father. On the other hand, critics view My Papas Waltz differently; some see it as a poem about child abuse and alcoholism, while some interpret it as a poem about a happy father-son relationship. These interpretations show just how important diction is in interpreting a poem. The use of words such as blueblack cold and lines like, What did I know, what did I know/of loves austere and lonely offices? and Sundays too my father got up early depict the father in Haydens poem as an affectionate, caring man. While the use of dizzy, hung on like death, battered, scraped, and battered on one knuckle creates an image of an abusive father in Roethkes My Papas Waltz. Lets look at how these two poems compare structurally. Those Winter Sundays is an American sonnet with three stanzas, the first and third stanzas are five-lines long, and the second stanza has four lines. This poem does not follow any rhyme scheme. On the other hand My Papas Waltz is made up of four quatrains and has a tight rhyme scheme of abab/cdcd/efef/ghgh that makes the poem sound like a waltz. Both Hayden and Roethke use powerful imagery in their poems. The lines, and put his clothes on in the blueblack cold,/ then with cracked hands that ached and banked fires blaze. from Those Winter Sundays are examples of imagery and alliteration used to describe the fathers hard work. In My Papas Waltz, Roethke also uses alliteration and imagery in lines such as But I hung on like death,/ Such waltzing was not easy, The hand that held my wrist,/ Was battered on one knuckle, and With a palm caked hard by dirt, to help readers visualize how the father and son romped around. - Summary Over the years, poets have explored the father-child relationship in their poems. Sometimes the poem may be from a fathers perspective, sometimes from a childs, and sometimes from the perspective of a grown adult looking back at childhood memories. And depending on the poems theme, poets use different forms and poetic devices to put across their ideas about fathers. While Orr writes about what a father teaches and learns from his children, Cummingss my father moved through dooms of love is reverential and written in his unique style so he can freely express himself. Haydens Those Winter Days is written in the American sonnet form, and expresses a sons guilt at being indifferent towards his father. Roethkes tightly structured My Papas Waltz describes the rhythmic and spirited dance of a father-son relationship. Thomass Do Not Go Gentle In To The Good Night is about a son who cant deal with the thought of his father dying. And Plaths confessional Daddy is about the speakers inability t o deal with her feelings of abandonment at her fathers death.

Is Marxism And Democracy Are Incompatible Politics Essay

Is Marxism And Democracy Are Incompatible Politics Essay Karl Marx is widely thought of as the modern pioneer of the Socialist  movement. His theory of radical social  change through upheaval and class  struggle has undoubtedly left its mark on the history of the world. Countries  such as Russia, Yugoslavia, Albania and Cambodia have all attempted to use his  model of Socialism. There are  some present states such as Cuba, China and North  Korea that would still be considered Communist. The  question of whether or not  Marxism is compatible with democracy is in effect two questions.  Ã‚  First whether  Marxism can be brought  about within a pre-existing democratic framework and secondly whether democracy  can  endure and thrive within a Marxist regime. As  a starting point, it should be noted that there are a number of different  models of Marxism, including many  formulated since the death of Marx.  Ã‚  I will initially focus on the model as  formulated by Marx himself, discussing  some of the conte xt in which he wrote  and then I will then consider different critiques of the models that followed  Marxs writing. The term democracy is made up of the two Latin words Kratos  (which means rule) and demos (which means  by the people). Democracy is  widely defined by five key features: participation through elections, open and  fair  competition for power, avoiding tyranny of either the rulers or the  majority, ensuring accountability of government  and providing a forum for  discussion of political issues.  Whilst there are many different forms of democracy, Marx  wrote extensively on his critique of liberal democracy  and of the menace of Capitalism  in  The Communist Manifesto. Marx  refers to the abolition of the state through  radical change and social  upheaval. This change is needed because Marx contends that laws are made for  and  serve in the interest of the bourgeoisie. He writes the executive of the  modern state is but a committee for  managing the common affairs of the whole  bourgeoisie'[1]and that  the first step in the revolution by the working  class is to raise the proletariat to the position of the ruling class to win  the battle of democracy.[2] As a starting point for a  critique of Marxisms compatibility within a pre-existing democratic framework, it is clear that, for Marx,  winning the  battle of democracy is not about playing within the rules of  democracy. The  radical uprising and  social upheaval he  talks of in  The  Communist Manifesto  involves power being seized by the workers from  the ruling classes by  revolutionary and non-democratic means. Whilst the  Marxist- Leninists of the early 20th  century would say that  this  would be the lesser of two evils and that social harmony would be reached in  the end, the road by which  they achieved this would be undemocratic. Marx talks at length in  The Communist Manifesto  about the means  in which the proletariat would seize the  power. He explains that they would  abolish all private property, income tax, inheritance rights and ultimately the  class system. An aspect of Marxs vision that one could argue is democratic is  the way that he critiques  Capitalism in terms of the way the individual is  suppressed by the employer. He holds that in a truly democratic  society people  would be able to create  what ever they wanted and  that through the abolition of social classes  people would become individuals,  creative and free. In place of the old bourgeois society, with its classes and  class antagonisms, we shall have an association, in which the free development  of each is the condition for the  free development of all.'[3]  Carol Pearce writes that the desirability of Marxism  lies in  Ã‚  the freedom of the  individual to express their own tastes and perso nality, explore her own  interests, and thus develop her human  potential.[4]  Whilst there are other positive aspects of the Marxist  utopian vision that our modern society would  advocate, such as the abolition of  child labour, the growth of individual freedom and (for some) the state control  of the transport networks, there are many aspects of the Marxist utopian vision  that do not coincide with a truly  democratic society. The question at hand also seeks to discover if democracy can  thrive in a Marxist regime, thus questioning its  compatibility with democracy.  Norman Geras (1987) asserts, it is an axiom that  Socialism should be democratic  [5], but  this assertion is not necessarily true.  It has been argued that Lenins and then Stalins interpretation of the  Marxist vision distorted  the original ideals of Marxism. Stephen Boner  (1990) explains in the chapter  Leninism  and Beyond  that at the time of the Bolshevik October revolution in 1917 the  Bolsheviks believed that democracy  would become the price for a premature  seizure of power under conditions of underdevelopment.[6]  However  Gramsci, an Italian Marxist theorist, primarily saw these events as, a  revolution against Marxs  Capital  [7].  This  is because of the fact that under Lenin there was to be a short cut'[8]  on the road to Socialism. In an ideal social  revolution, Marx explained in  Capital[9],  there would be gradual changes in order to reach true social democracy  but this  was not the case in terms of the October Revolution and critics of Lenins brand  of Communism have  affirmed that there are no short cuts to achieving a true  Marxist society. Lenins successor Stalin  is also interesting to look at when discussing the democratic accountability of  the  Russian Socialist state in the years that followed. Stalins dictatorship  is well known for the cult of personality,  his collectivisation policies, the  mass death (from the famines that followed this policy) and the large-scale  work camps for prisoners (the gulag system) that he created. Whilst Stalinists  would have claimed that this  was being done in the interest of the policy they  called Socialism in one country, which would in the end  strengthen the Soviet  position in the world (with the aim that that the ideals of Socialism would  ultimately  spread), there are clearly many aspects deeply flawed with Stalins  interpretation of Marxism on a  humanitarian level and the consequences that followed. When considering the humanitarian implications of Marxism  it is worthwhile to compare the different forms of  Communism that have emerged  up in the 21st  century. While Lenin focused on the needs of the  working class as  the ruling class the dictatorship of the proletariat Mao in Communist China was concerned with the needs of the  peasantry.  Bernard-Henri Là ©vy, a French New  Philosopher, who became despondent with Marxism (he had  been a Maoist)  said there is: No socialism without camps, no classless society without its  terrorist truth.'[10] Ultimately one could argue  that all forms of Communism leads to the same place, namely that when the political state is  abolished via revolutionary activity and non-democratic means ultimately this  is followed by death, destruction of the people or that of their political  freedoms. Max Weber explains this notion: no ethics in the world can  dodge the fact that in numerous instances the attainment of good ends is  bound to  the fact that one must be willing to pay the price of using morally  dubious means or at least dangerous ones   and facing the possibility of evil  ramification  [11] One of the main reasons one could argue that democracy is not  compatible within a Marxist framework is  because Marxism has never successfully  coexisted with democracy on a large scale. The federation of  communes that Marx  describes in his ideal social democracy is an institution, which under everyone  makes  decisions together a direct democracy. In this collective everyone  would have a say, however it could be  argued that in order for a society to  work you need people with expertise in certain fields or there would be social  chaos and nothing would be achieved.   One of the key events that influenced Marxs political  writings was the French Revolution.  Ã‚  Marx wrote near the  end of the 19th  century and it could be  suggested that it was the events of the hundred years before him that  shaped  many of his ideas. He had been born into time just after an age of democratic  revolution.[12]  The  American, English and French Revolutions had taken place in these years and  the democratic world seemed to  be a plethora of unrest and rebellion. Marx saw  and commented on what had happened at this time. He writes in  The Civil War in France  -part III  (1871) the features by term he  understands democracy. He wrote that the Paris  Commune that took place from 18th  March to 28th  May 1871 where the workers took control was a good  model  of democracy. Anarchists and Marxists are well known to celebrate this  form of direct democracy. One might argue that one of the only truly democratic models  where Marxism has been known to work in the world was within the  Kibbutz in Israel. The Kibbutz  is or at least was a form of Communism in which there are small communities  in  which the people work together for equal pay and for equal share of the  land. Originally these communes were  set up by the Russian refugees in the  early 20th  century many of which who were escaping persecution from  the  Russian Tsarist regime. They set up these communities that were based  around agriculture and with the strict  view that each person would receive a share  of whatever work they put into the community, a lot like Marxism. This  model,  although not entirely Marxist, is based on Marxs ideals of collective  responsibility and is thought of to be  one of the only known models of Marxism  that has successfully incorporated a democratic element, perhaps  because it is on  a small scale. Another way that one can  approach the question of Marxisms compatibility with democracy is to consider the  ways in which Marxism, as a form of social democracy designed by and for the  people, falls short of success.  Schumpter (1965) refers to the idea that  democracy is not an end in itself. The book  Can  Democracy Be  Designed?[13]  looks at the transitions to democracy from different societies and the  intuitional choices that are  made . Stable democratic societies  are  usually the product of natural democratic evolution. In the 1830s the  Peel-  and Pitt-ites who were anti revolutionary would have called it the organic  system of government and  society that works best and that is the most  stable.  Ã‚  Professor Mayo writes that  democratic societies are  economically advanced where the emphasis is on the  rights of the citizen and on freedom and tolerance.  Democracy of this kind has  evolved slowly and is the result of long historical struggles.  [14]  This means that because democracy comes about through slow development, that the violent change and class struggle that is associated with Marx is incompatible with the idea of democracy or it existing after a Marxist revolution. Marxism emphasises the need to restructure the economic  order and the way in which the workers relationship  with the employer is taken  advantage of.  Ã‚  The inconsistency  with democracy therefore lies in terms of taking the  power from the ruling class  and then everything naturally failing into place with democracy after such  radical  social change. This would seem to be  one of the major  problems with democracy and Marxisms compatibility.  Critics of Marxism  have said that the key incompatibility lies in terms when used together.  Ã‚  Joseph V.  Femia  writes, arent the two terms in the title mutually contradictory? Is Marxist  democracy not an oxymoron?'[15]  A  Marxian democracy if one were to exist would simply be a dictatorship of the  proletariat'[16]as Marx called it.  Ã‚  He explains that once the masses have taken control from the  bourgeois parliamentary government that the  dictatorship of the proletariat  has to be cruel, stern, bloody and painful  [17]and that in terms of Lenins legacy it  is difficult  to treat him as a philosopher of freedom'[18] Writer  Francis Fukuyama  (1992)  posits that  liberal  democracy  has continually confirmed to be a more successful  structure than any other system and that the world has entered the final stage of sociological development. He writes, The twentieth century saw the developed world descend into a  paroxysm of  ideological violence which amounted in the Cold War to ,finally an updated  Marxism that threatened  to lead to the ultimate apocalypse of nuclear war.'[19]  Perhaps the concept  that liberal democracies are the finalised and best-developed models of world than  that of Marx is true an extent but his theory falls short in other ways.  Fukuyamas  The End of History and Last of Man  states that the societies are in its final stage of development and that other models that have come before such as Marxism, the World has progressed past. Fukuyama states that ultimately society has reached the end of its development democratically with the end produ ct being what we have today. However one can argue that his suggestions are parochial in the sense that in every society people would have assumed that their understanding and development would be the final knowledge of the world as they knew it. To say that we may have progressed passed Marxism would be one assertion because perhaps due to what we have learnt from the dangers of Communism we have indeed developed past it. However to say that this is the end of history and that we have no more knowledge that will developed from democracies in the world is a narrow perspective no one can ever know what will happen next. This is even more so the case if we look according to what has happened in the world thus far. Usually it is out of the Capitalist or liberal democracies that comes the most revolutionary regimes in society such as Marxism. We can never know what will come next. Since the fall of the  Berlin wall and the end of the Cold War it seems there is a growing importance surrounding  the notion of democratic peace theory.  Democratic peace theory aims to explain  how and why  in the liberal democracies, states that are democratic generally do  not fight each other.[20]  However neo-Marxists such as  Imma nuel Wallerstein who is  a world systems theorist would say that it due to there being a  collective  interest for peace within these countries that world wars and rebellions do not break out. He also says that this is not supposedly to  do with the triumphs of liberal democracy but the fact that it is not in the economic interests of the most powerful countries to be at war. In essence the  question whether Marxism can be brought about and work within a pre-existing  democratic framework  Ã‚  and  if democracy can endure and thrive  within a Marxist regime is one that clashes because the two notions in both cases are incompatible. I think one of the fundamental arguments  in terms of  the apparent  eclipse of socialism is that Socialism has been superseded by other forms of government and ones that are more humanitarian, stable and that have worked for a longer time. Whilst it may be nice in some cases for a there to be direct democracy where people could vote on every issue they wanted to and for and some aspects of Marxism to be applied today, features of it would be impractical. If there were to be a referendum and monthly, weekly or daily commune I doubt this would work very well. Not only would decisions take a long time to be counted, but perhaps you need people in society with certain expertise like the men in parliament who we ent rust our civil liberties with. Not only can the failures of Marxism been seen and the impracticalities of a purely Socialist democracy , but also Marxism can be perceived as outdated. Aspects of the Capitalist world such as the competition that is created in the markets could be argued to be compatible with democracy as there is a genuine choice people face whether or not they enter into this competitive race. Democracy in terms of economics is something that Marx focuses heavily on, whilst seemingly failing to handle the social problems that inevitably arise from radicalism. His utopian vision is one that I believe is inherently incompatible with democracy. [1]  Karl Marx and Friedrich Engels (1888)  The Communist Manifesto, Chapter 1, ed David Mc Lellan,  Oxford  Worlds Classics [2]  ibid Chapter 2 [3]  ibid Chapter 2 [4]  Carole Pearce (1991) A Critique of Marxism-Leninism as Theory and  Praxis,  Review of African  Political  Economy,  No. 50, Africa in a New World Order, pp.102-114, Taylor and  Francis Ltd   [5]  Norman Geras,(1987) Post Marxism?,  The New Left Review  163, May-June 1987 [6]  Stephen Eric Boner ,(1990)  Socialism Unbound  ,pg.87, Routledge: New  York [7]  Antonio Gramsci, The Revolution Against Capital in  Selections from Political Writings  1910-1920,  ed. Quinton Hoare, trans. John Mathews (New York, 1977), pp.34ff [8]  Stephen Eric Boner ,(1990)  Socialism Unbound  ,pg.87, Routledge, New  York [9]  Karl Marx (1867)  Capital  Vol. 1 [10]  Bernard-Henry Levy (1979)  Barbarism with a Human Face,  1st ed  ,New York:  Harper   Row, pp.155 [11]  Max Weber (1964) , Politics as a Vocation, in  From Max Weber: Essays in Sociology,  ed  H.H.Gerth and C.W.Mills, New York, 1964 p.121 [12]  R.R Palmer, (1969)  Age of the Democratic Revolution,  The: A Political History of Europe  and  America, 1760-1800: v. 1: Challenge,  Princeton: Princeton University Press [13]  Can Democracy Be Desgined?  (2003),,  Ed .Sunil Bastian and Robin Luckham,  Zed Books, London [14]  H. B. Mayo; Walter Bedell Smith (1957)  Democracy and Marxism  by  The  Philosophical Reviewà ¢Ã¢â€š ¬Ã‚ ¨Vol.  66, No. 2 (Apr., 1957), pp. 268-271 [15]  Joseph V. Femia (1993)  Marxism  and democracy,à ¢Ã¢â€š ¬Ã‚ ¬Ã‚  Oxford University Press: Oxford p.1 [16]  Marx (1852),  Letter to Weydemeyer [17]  Marx  Andrzej  Walicki  Ã‚  (1995)  Marxism and the Leap  to the Kingdom of Freedom  The Rise and Fall  of the Communist Utopia,  Standford Universtiy  Press: Chicago pp.280 [18]  ibid  Ã‚  pp.332 [19]  Fukuyama, Francis  (1992).  The  End of History and the Last Man. London: Penguin. [20]  Daniele  Archibugi(2008)  The Global Commonwealth of Citizens.  Toward Cosmopolitan Democracy,  Princeton University Press: Princeton

The Bag of Weed :: Personal Narrative Essays

The Bag of Weed "Come on, it's just one hit, no one will ever find out." We all gathered around the pipe, anxiously awaiting our turn. It was 1:00 in the morning and everyone was asleep, including the dean, or so we thought. Earlier that morning, a friend came up to me excitedly announcing her purchase. She had gotten a bag of weed. I showed a look of approval, not quite caring or knowing what was ahead. I soon would be part of that deal, but at a much higher price. After the evening activities, we all piled back into the dorm and started heading to each other's rooms. It was a Friday night, and it was nearly impossible to go to bed before 12:00. As our group of friends all sat there, the idea of getting stoned got thrown into the pot. Being at a Christian school, not very many of us had ever done that before, especially not in the dorm. "There's a first time for everything," one of the girls piped in. We all agreed it would be fun, but knew the consequences if we were to get caught. After contemplating it all, we decided to at least wait until 1:00, when everyone started going to bed. The time passed quickly as we discussed our plan. We would make a pipe out of an empty pop can, put towels under the door to help stop the smoke from leaking out, and turned on the fan by the window so it would help blow the smoke out. We definitely had it all figured out. The weed was brought out, and placed ever so carefully on the can. We passed it around, and one hit turned into two and two into four. By that time we were all laughing hysterically, obviously needing nothing to laugh at. After we put the weed away, we sat there laughing, joking, eating and just having fun, thinking we were good to go. Minutes later, a knock came at the door, making each of our heart beats come to a halting stop. As the door opened, the dean appeared like a ghost in the night and we all knew we were busted. "Where's the cigarettes?" she asked. We all sat there, looking dumbfounded, and wishing it were only cigarettes because the consequences for that were less severe. She stood at the door for a few minutes, staring at us with a look of complete disappointment on her face, before walking out the door, shutting it behind her.

Religion is Unnecessary Essay -- essays research papers

Religion is Unnecessary Overall Introduction: What is Religion? According to Atheism.com Religion is the set of beliefs, feelings, dogmas and practices that define the relations between human being and sacred or divinity. Religion supposedly gives a person an identity and relationship. Religion deals with answers to identity-forming questions such as Selfhood - "Who am I?" "Where did I come from?" Meaning - "Why am I?" "Where will I go when I die?" Purpose - "What do I do?" "What is the purpose of life? No particular religion is ever really ONLY one type of dimension, but is rather a complex whole. The Ritual dimension is what believers DO! Rituals provide believers with a symbolic mode of communication designed to propel them out of ordinary experience and into extraordinary realities; Rituals are often based on the myths contained in a given worldview. Believers feel called upon to do what their great leaders did. Thus, Christians celebrate the ritual of the Last Supper (the Eucharist) just as Jesus did almost 2,000 years ago. And in participating in this unique, myth-based ritual, a full-on Christian is brought back into authentic Christian experience, which will be the basis of our discussion today, if such Dimension and others is necessary. My Introduction: Religion is the biggest killer of all time, with many countries being destroyed. The reason is simple. A religion that allows its faithful to "stray...

Needs of Ifrs Education in India

Needs of IFRS Education in India Prepared By Dr. Atul Bansal, Principal ,M. Com. , LL. B. , PM&IR, M. B. A (Fin. ), Ph. D. , MIAA, MICA C. Z. Patel College of Business and Management (S. P. University ), Vallabh Vidya Nagar – 388120. Distt. Anand ( GUJARAT) Mobile : 09377023808 Fax : 02692-236700 e. mail : dr. [email  protected] com Introduction â€Å"In the age of globalization India insulates itself from development taking place worldwide and it is imperative for us to make a formal strategy for convergence with IFRS to harmonize with accounting standards accepted worldwide. The global trend towards IFRS represents a significant change and opportunity for many investors, companies and capital market. IFRS a global set of accounting standards may provide benefits such as greater transparency and comparability of financial information across countries. As companies compete globally, the movement towards IFRS is rapidly becoming one of the most important issues for companies to address today. Starting April 1, 2011, India has made it mandatory for every listed company to adopt International Financial Reporting Standards or IFRS.One year is a very short time when it comes to a major overhaul of the accounting process. Currently, India has an extremely limited pool of resources that have any form of training or experience in IFRS. To broaden the pool of trained resources, it is important to incorporate IFRS training in colleges, universities, and the professional accounting syllabus of the ICAI. Initiative by individual institutions to come up with the task of providing training and expertise in IFRS will also go a long way as it’s a big task and ICAI alone will not be able to bridge the gap.This paper throw lights on importance and need of IFRS education in India, the extent to which IFRS are recognized around the world and explore the possibilities of implementing IFRS in the Indian Keywords: IFRS, Accounting, Research, Purpose, Applicability, E ducation, IASB, ASB, Consideration, Convergence, Access, Design, Implementation International Financial Reporting Standards (IFRS) is a set of accounting standards, developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.The IASB is an independent accounting standards body, based in London. Importance of IFRS While converting to IFRS is a complex process, these standards have important and positive implications for organizations and individuals that adopt them. For companies: Reduced cost of capital and the ease of using one consistent reporting standard from subsidiaries in many different countries. For investors: Better information for decision making, leading to broader investment opportunities. For national regulatory bodies: Better information for market participants in a disclosure- based system. The Purpose of IFRSToday businesses are crossing their national boundaries, pr omoting the synchronization of accounting standards across the globe. The objective behind the IFRS is to create a common platform for better understanding of accounting, internationally. By adopting IFRS, a business can present its financial statements on the same basis as its foreign competitors, making comparisons Wider Applicability Furthermore, most jurisdictions that report under IFRS, including the EU, mandate the use of IFRS only for the listed companies. However, in INDIA, IFRS would apply to a wider group of entities than their international counterparts.This is primarily because of a large number of private enterprises getting covered under the size criteria, based on their turnover and/or their borrowing. Companies also may need to convert to IFRS if they are a subsidiary of a foreign company that must use IFRS, or if they have a foreign investor that must use IFRS. It’s Time to Learn IFRS ICAI has announced convergence to IFRS by 2011 which is not far away, since firms would need to start preparing themselves right now to adopt this change. It is time to prepare for the change, which will bring substantial and significant business transfiguration.European Union 2005, Brazil 2010, Canada 2011, India 2011, Russia Undecided, Australia 2005, Israel 2005, New Zealand 2005 Conversion to International Financial Reporting Standards (IFRS) The adoption of IFRS compliant accounting standards in India will, among other things, allow Indian companies greater access to international capital markets. However, IFRS adoption is not without its challenges. For instance, companies that have already adopted IFRS have had to enhance their systems and processes to generate the requisite amount of information that is necessary for IFRS reporting.In addition, education and training are important for the company’s finance as well as general management staff. But perhaps the biggest challenge today is that of educating finance professionals so that they can reconstruct the global economy while adding value to their organizations. Need of IFRS Education ICAI, CII, C. Z. P. C. B. M and many private bodies are conducting IFRS awareness program through Seminars and Presentations and it is making the companies aware of the compulsion to prepare for the inevitable and how it is going to help.We believe that IFRS expertise demand could be fulfilled only through dedicated IFRS trainings and diplomas that equip finance professionals/ students with all necessary skill set required. â€Å"An IFRS Degree and Diploma holds great significance in a professional’s resume today. IFRS transition is a good opportunity for finance professionals in India as it holds a big business opportunity in the country and abroad. And as the norm is going to become a mandatory feature for Finance companies to adhere from 2011, the importance of professionals with an IFRS diploma will increase manifold.It will certainly act as a great tool to select the best pr ofessionals from the world of finance, thereby giving a major boost to the industry as a whole†. Many Indian companies have still not started investing time and efforts on the implementation of this transition process considering the overall lack of clarity on several key aspects. However, as this clarity emerges and the deadline draws closer, consultants expect to see a lot more companies working on implementing the changes and increasing their internal readiness through technical up gradation, process and technological changes which in urn should translate into a greater demand for IFRS expertise. â€Å"IFRS transition in Europe, Canada, South America and Asian countries including India is creating huge requirements of people having good understanding of IFRS. A person with IFRS expertise will prove to be a valuable resource having an excellent job opportunity†, opined Abhishek Asthana, Chartered Accountant and member of ICAI. Adoption of IFRS by a number of listed co mpanies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff.So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Consistent, comparable and understandable financial information is the lifeblood of commerce and investing. Presently, there are many sets of reporting standards applicable in different parts of the world. In search of a new financial order: one global standard for financial reporting makes sense. 50% of Indian accounting standards are similar to IFRS, but does that mean that fifty percent of our problem is solved?Answer is definitely a No. A big difference between Indian GAAP and IFRS is that accounting in India is not only governed by accounting standards but also by various legislations and governing bodies like Income Tax Act, Companies Act, SEBI, etc. In case of divergence between accounting standards and these legislations, accountants usually prefer a way which is most beneficial to them, says Abhishek Asthana, an IFRS expert, Chartered Accountant and member of ICAI. However, IFRS is not less than a law. All key areas and financial results may vary considerably on transition to IFRS.The key differences between Indian GAAP and IFRS: Firstly, under IFRS, a company would be able to recognize revenue with reference to stage of completion, if and only if, the agreement transfers control to the buyer, as well as the significant risks and rewards of the ownership of the work. But the guidance note and accounting standards issued under Indian GAAP considers it appropriate to recognize revenues once there is a legally enforceable agreement for sale and other conditions for recognition of revenue are met.Secondly, under IFRS, if certain non-employee obligations are settled through ESOP, IFRS will require fair value accounting for such options and cost differential between grant price and fair value will have to be recognized. Moreover, subsidiaries will need to account for the ESOP costs for options granted to its employees by the parent company. This is likely to have a major impact in the case of multinational subsidiaries operating in India, since many of their senior executives are given stock options in the parent company listed in the US/global markets, and where such accounting was not required under Indian GAAP so far.Thirdly, IFRS entails discounting of future receivables and payables to their current values using expected interest rates. The application of time value of money concept will have impact on the amounts recorded for long-term security deposits, payables falling due after one year and revenues earned in advance for long-term contracts/ arrangements. Fourthly, Companies will also have to comply with IAS 39 on financial instruments, particularly with regard to accounting for derivativ es. Under IFRS, hedge accounting is permitted for such transactions provided certain conditions are met.Fifthly, IFRS requires use of fair value. Whereas Indian GAAP follows historical cost convention except for fixed assets-which could be revalued. For tax purposes, the potential problem with fair value accounting is that it gives rise to the recognition of unrealized profits and losses. The question is whether these profits should form the starting point to calculate taxable profits where no specific tax rule currently exists to the contrary. Sixthly, Entities in India prepare their financial statements in Indian rupees while under IFRS reporting is required under functional currency, i. e. he currency of the primary economic environment in which the entity operates, which may be different from the local currency. For an Indian entity it is possible that a significant portion of revenues may be derived in foreign currencies, pricing is determined by global factors, assets are rout inely acquired from outside India and borrowings may be in foreign currencies. All these factors need to be considered to determine whether the Indian rupee or foreign currency is indeed the functional currency. Convergence to IFRS is not a mere accounting exercise but will have significant business implications.Hence, companies would augur well to start preparing early and not wait for the last moment to rush to. Suggestions for Improvement Adoption of IFRS by a number of listed companies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff. So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Central and state government should adopt IFRS Education system.Improvement programs i. e. symposium, seminar is helpful for IFRS system. Graduate level accounting s yllabus should be modified as per Latest Aspects of accounting including IFRS. University Grants Commission [UGC] and All India Council for Technical Education [AICTE] adding IFRS Accounting System in the Universities and Institution course curriculum. Looking at the present scenario of the world economy and the position of India convergence with IFRS can be strongly recommended. But at the same time it can also be said that this transition to IFRS will not be a swift and painless process.Implementing IFRS would rather require change in formats of accounts, change in different accounting policies and more extensive disclosure requirements. Therefore all parties concerned with financial reporting also need to share the responsibility of international harmonization and convergence. Keeping in mind the fact that IFRS is more a principle based approach with limited implementation and application guidance and moves away from prescribing specific accounting treatment all accountants wheth er practicing or non-practicing have to participate and contribute effectively to the convergence process.There is an urgent need to address these challenges and work towards full adoption of IFRS in India. The most significant need is to build adequate IFRS skills through IFRS Education and an expansive knowledge base amongst Indian accounting professionals to manage the conversion projects for Indian entities. This can be done by leveraging the knowledge and experience gained from IFRS conversion in other countries and incorporating IFRS into the curriculum for professional accounting courses.References 1. Lantto, Anna-Maija and Sahlstrom, Petri (2009). Impact of International Financial Reporting Standard adoption on key financial ratios. Accounting and Finance, 49, 341–361. a 2. Armstrong, Chris S. , Barth, Mary E. , Jagolinzer, Alan D. and Riedl, Edward J. (2009). Market Reaction to the Adoption of IFRS in Europe. Accounting Review Forthcoming. 3. Daske, Holger, Hail, Luz i, Leuz, Christian and Verdi, Rodrigo S. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. ECGI – Finance Working Paper No. 198/2008; Chicago GSB Research Paper No. 12. 4. Callao, Susana, Ferrer, Cristina, Jarne, Jose I. and Lainez, Jose A. (2009). The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?. Journal of Applied Accounting Research, 10(1), 33 – 55. 5. Ramanna, Karthik and Sletten, Ewa (2009). Why do Countries Adopt International Financial Reporting Standards?. Harvard Business School Accounting & Management Unit Working Paper No. 09-102. 6. Barry J. Epstein and Eva K Jemarkowicz ‘IFRS’ John Wiley & Sons, Ltd IASB Due Process Handbook of International Accounting Standards Committee Foundation . 7. Ralph Tiffin’ â€Å"The Complete Guide to IFRS including interpretation†, Thorogood Publication, London. 8. http://www. researchandmarkets. com/rep orts 9. Web: www. iasb. org

Blood Donation Srs Essay

The system will consist of CIS Alumni Home page with five selections. The first selection is to fill out a survey. The questions on the survey will be created by a designated faculty member. The survey will ask the Alum questions concerning their degree, job experience, how well their education prepared them for their job, and what can the CIS department do to improve itself. This information will be retained on the departmental server and an e-mail will be sent to the designated faculty member. The second selection is to the Entries section. There are two choices on this page. One choice is to add a new entry. A form is presented to the Alum to be filled in. Certain fields in the form will be required, and list boxes will be used where appropriate. A password typed twice will be required of all new entries. The second selection of the Entries page is to update an Alum entry. A form will be presented allowing the Alum to enter their year of graduation and then to select themselves from a list. A password will be required before the information will be presented to the Alum to be updated. The third selection is to search or e-mail an Alum. A form will be presented requiring the requested Alum’s year of graduation. The requesting Alum will search a table to see if the requested Alum is in the database, and if so non-sensitive information will be returned. At this time the Alum can select to e-mail the Alumnus or search for another Alumnus. If the Alum chooses to e-mail the Alumnus a form will be presented for the message to be entered with the sending Alum’s name and e-mail. The message, with all necessary information will be forwarded to the requested Alum. The e-mail address of the requested Alum will not be seen by the sending Alum as a privacy measure. All pages will return the Alum to the CIS Alumni Home Page. 2. 3. 1. Use Case: Access Alumni Home Page [pic] Figure 2 Access Alumni Home Page Brief Description The Departmental Web Server is waiting on an Alum to connect. Initial step-by-step description For this use case to be initiated, the alum must be connected to the Internet and connected to the University Web Server. 1. The Alum connects to the University Web Server. 2. The Alum selects the Alum link on the CIS home page. 3. The University Web Server passes the Alum to the Alumni Home Page. Reference SRS Use Case: Alum Chooses Survey [pic] Figure 3 Alum Selects Survey Brief Description: The Alum chooses to fill out a survey. Initial step-by-step description: For this use case to be initiated the Alum must be connected to the Internet and on the CIS Alumni Home Page. 1. The Alum selects the â€Å"Fill out a survey† link. 2. The Departmental Server returns the survey form. 3. The Alum fills in the form. 4. The Alum clicks submit. 5. The Departmental Server retains information in the database designated faculty member will be notified. 6. The Departmental Server returns the Alum to the Alumni Home Page. Reference SRS   Use Case: Create New Entry [pic] Figure 4 Alum Selects Create a New Entry Brief Description: The Alum chooses to create a new entry on the Entries page. Initial step-by-step description. For this use case to be initiated the Alum must be connected to the Internet and on the CIS Entries page. 1. The Alum selects the â€Å"Add a New Alum† link. 2. The Departmental Server returns the â€Å"Add a New Alum Form. † 3. The Alum fills in the form. 4.