Suppression and Subversion through Walls in Bartleby the...

Suppression and Subversion through Walls in â€Å"Bartleby the Scrivener† In â€Å"Bartleby the Scrivener† an elderly lawyer recounts the tenure of a scrivener, Bartleby, from his office. The progression of this employer/employee relationship depicts disengagement between opposing social classes and its consequences. The presence of the subtitle of â€Å"Bartleby the Scrivener: A Tale of Wall Street† has been given much consideration. The subtitle carries the baggage of the emerging capitalistic culture, but it also alludes to the confinement that walls enable. Melville strategically uses architecture in his short story, â€Å"Bartleby the Scrivener† to demonstrate the disengagement between social classes that capitalism produces. In the story, the†¦show more content†¦As Karl Marx writes in The Communist Manifesto, â€Å"the history of all hitherto existing society is the history of class struggles† (13). Melville’s short story, â€Å"Bartleby the Scrivener† explores the walls between social classes that capitalism encourages and their effective erasure of the individual member of the working class. There are two windows present in the lawyer’s office; one window depicts a light, white wall, while the other a grimy, dark, brick wall, representing the potential for each opposing end of the social class system. The lawyer confines Bartleby to a space in the office that faces a wall near the dark brick wall window, reminiscent of the dead ends that the working class faces in terms of social mobility. Barnett writes of Bartleby’s office placement, â€Å"Conveniently placed to answer his employer’s summons with alacrity, he must inhabit a circumscribed and isolated cell whose lack of outlook mirrors the lack of prospects of his menial occupation† (380). Melvilles depiction of a uniform brick wall facing Bartleby highlights the lack of individuality that Bartlebys presence in the working class faces. Just like each identical brick in the wall, the lawyer sees Bartleby as an uniform member of the proletariat class. Bartlebys presence in the story is strictly to fulfill the lawyers need for copying. The lawyer would be satisfied to never even notice Bartleby, as long as he is producing copies. In fact, the

Analysis Of Jonathan Swift s The Revolutionary War

Hannah Rice Schmidt – 1 Research Paper 23 September 2014 Jonathan Swift The Revolutionary War is one, if not the most memorable time of American history. It is what started the beginning of the land of the free. The colonization and tyranny of England was not just felt in the thirteen colonies that became America but also in places such as Ireland. Authors such as Jonathan Swift not only acted as literary geniuses but as a way for modern day historians to see the effects of colonization and the hardships of a country where the wealthy and politicians live almost in another world than most of the country that lives in poverty. The works of Jonathan Swift express his political views and social observations during the sixteen and seventeen hundreds at the height of conflict between England and Ireland. In a â€Å"Modest Proposal† Swift expresses his grief as well as irritation of Ireland’s politicians, the hypocrisy of the wealthy, the tyranny of the English, and the degradation in which he witnesses the Irish people living. While Swift explai ns how England continuously exploits Ireland, he also expresses the utter disgust he finds in the inability of the Irish to help themselves. Swift mourns and shows compassion for the Irish people but critiques both for the issue at hand. (Sparknotes). Through this ironic essay of surprises and shocks, swift challenges the reader consider and critically analyze policies, motivation, and moral values. Jonathan Swift states in the essay thatShow MoreRelated Animal Farm as a Political Satire to Criticise Totalitarian Regimes4636 Words   |  19 PagesORWELLPresentationThis chapter introduces general information about George Orwells life. It includes chronological progress of his life and his political convictions. Furthermore, important events, such as The Russian Revolution and The Spanish Civil War which had significant influence on his commitment to write Animal Farm will be discussed. Lastly, general information about Animal Farm will be given.His LifeThe British author George Orwe ll, pen name of Eric Arthur Blair, was born in Motihari, IndiaRead MoreAmerican Literature11652 Words   |  47 PagesChristian utopia Genre/Style: ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · sermons, diaries personal narratives captivity narratives jeremiads written in plain style Effect: ï‚ · ï‚ · instructive reinforces authority of the Bible and church Historical Context: ï‚ · ï‚ · a person s fate is determined by God all people are corrupt and must be saved by Christ Rationalism / Age of Enlightenment period of American Literature - 1750-1800 Content: ï‚ · ï‚ · ï‚ · ï‚ · national mission and American character democratic utopia use of reasonRead MoreInternational Management67196 Words   |  269 PagesThis page intentionally left blank International Management Culture, Strategy, and Behavior Eighth Edition Fred Luthans University of Nebraska–Lincoln Jonathan P. Doh Villanova University INTERNATIONAL MANAGEMENT: CULTURE, STRATEGY, AND BEHAVIOR, EIGHTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright  © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions  © 2009Read MoreHbr When Your Core Business Is Dying74686 Words   |  299 Pagesneed, especially in , supply disruptions, nat ural disasters, and unstable regimes? True global energy sec urity will be a result of cooperation and engage ment, not isolationism When investment and . expertise are allowed to flow freely across border s, the engine of innovation is ignited, prosperity is fueled and the energy available to everyone inc reases. At the same tim balancing the needs of e, producers and consum ers is as crucial as increa sing supply and curbin g demand. Only then wil l the

Conceptual Framework for Financial Report - MyAssignmenthelp.com

Question: Discuss about the Conceptual Framework for Financial Report. Answer: Introduction: An organization is always required to deal with various complex activities in which numerous operations and the functions are performed by the companies to achieve the objectives and the goals of the organization. It has been found that the financial analysis and evaluation of an organization always assist the company to analyze the companys performance at a particular time. For preparing this report and analyzing the framework concept and conceptual frameworks concept, AGL has been taken into concern. Company overview: AGL Plc is an organization which is operating its business into the international market. This company is providing services to the domestic and international clients to enhance the revenues of the company. The main functions and operations are handled by the main office in Australia. The current rate of the stock of the company (ASX) is A$ 25.73 (Morningstar, 2017). AGL Plc has managed to enhance the revenue and total turnover through diversifying the market. The company operates its business into the electricity, gas, solar PV etc. (Home, 2017) For this report, AGL Plc has been compared with another Australia company to analyze that whether the conceptual framework are used by the company or not. Drax group plc has been chosen to analyze the performance of AGL Plc. This company is also operating its operations into supermarket segmentation. Head office of the company is in Bradford, England (Home, 2017). Conceptual framework objectives: It has been analyzed that the main objectives and goals of the financial reportings analysis and conceptual framework is to reveal all the activities related to finance of the business such as assets, liabilities etc. according to the evaluation over financial statement of AGL plc, it has been found that the company has recorded all the financial figures such as assets, liabilities, revenues, expenses etc according to the proper level of harmonization and its GAAP rules and standards of IFRS (international financial reporting standards). There are numerous objectives of conceptual framework with the organizational reporting that mainly focuses over the simplicity of company and replicate its views about the liabilities, assets and financial performance of the company (Abeysekera, 2013). This company takes the concern of the IFRS (international financial reporting standards) while preparing the companys financial report and recognize the statements of the company. It adds the understanding of financial statement in a better way. Further, the analysis depicts that the GAAP rules have been followed by the AGL Plc Company to record all its financial transaction into the books of the company. This company is also following the IFRS (international financial reporting rules) to manage and enhance the understanding of the companys financial statement. This company is maintaining proper harmonization of GAAP rules (Chand, Patel and White, 2015). Another comparative company is Drax group Plc. This company has also reported and managed the inventory through following the IAS-2 AS (Accounting standards). Further, the assets and liabilities have been recorded by the company through following the rules of IAS-136. Further, it has been found that the impairment test has been followed by the company to showcase the reality and disclose all the relevant factors in the financial statement of the company. Further, the difference among both the companies has been evaluated and it has been analyzed that both the companies are maintaining the international rules to maintaining the financial standards and the statements (Elad, 2016). Further, the AGL Plc is following IFRS rules and GAAP rules whereas the Drax Group Plc is using the IFRS rules to manage the performance of the company. Further, it has been considered that the AGL Plcs CFS (cash flow statement) has been prepared and presented according to IAS-7. This comapny has followed the indirect method to present and prepare the CFS (cash flow statement) of the company. Further, the other accounting standards and IAS has also been followed by the business to sustain other activities of the company, such as IAs-2 has been used to maintain the inventory level of the company (Zeff, van der Wel and Camfferman, 2016). Criteria to recognize the assets, expenses, liabilities and income: Further, through the analysis, it has been found that the company has reported all its financial activities into the financial statement and the financial books according to the double entry accounting system. This company has reported all the activities according to the IFRS rules and accounting standards have also been followed by the company while preparing the report. This company has followed and managed the proper standards and regulations to maintain the performance of the company. Further, it has been found that the impairment test has been followed by the company to showcase the reality and disclose all the relevant factors in the financial statement of the company. This company has also reported and managed the inventory through following the IAS-2 AS (Accounting standards). Further, the assets and liabilities have been recorded by the company through following the rules of IAS-136 (Garrett, Hoitash and Prawitt, 2014). Through further analyzing the annual report of the company, it has been found that this company uses the FIFO method to manage the performance and the position of the inventory of the organization. IAS-2 rules have been followed by the company to manage the inventory performance. Further, the annual report of the company describe that all of these financial activities have been set in such a manner that entire stakeholder could easily analyze the financial statement and make a better decision about the performance of the company. It also assists the company to make better approach about the internal and external aspect of the company. Further, the companys top level management has considered the international rules and regulations to state the financial activities of the company to maintain the international business activities (Nobes.Routledge, 2014). At the same time, Drax group has followed only IFRs standards and rules to record the financial activities of the company. Such as, this company has used the IAS 36 to administer the impairment loss. The impairment loss of the business has been raised by revaluating assets and the amount of impairment loss has been charged from goodwill amount and the balance amount has been charged from various cash generating units. The main differences among both the annual report of the company are the above international rules only. Thus, it has been found the AGL plc has used the rules and regulations more efficiently and used the financial information in better way to manage the performance of the company. Relevancy and faithful representation: The essential qualitative characteristics of financial reporting which has been sued by AGL Plc are revealing entire imperative financial information for the stakeholder and the managers of the company. Further, it has been found that due to these rules and regulations, the transparency has been enhanced and the entire information has been disclosed by the company. According to the IFRS rules, the company has maintained all the policies to perform the better study (Dinnie, 2015). These frameworks have helped the company understand and analyze the companys financial performance in better way. Further, it has also been evaluated that the annual reports narration as well as the notes of the financial activities have enhanced the faithfulness of the annual report of the company in concern of the companys stakeholders. Satisfaction towards the fundamental qualitative: Through the evaluation over the annual report of the company, it has been found that this company is following all the accounting standards rules and regulations to maintain the performance of the company in an effective way. Following are some of fundamental qualities of the company: Relevancy: It has been evaluated that the financial information of the company is quite enough to make better decision. It has been found that the annual report has been prepared by the company through analyzing the various standards, rules and regulations (Draft, 2015). Timely: Further, it has been considered by the annual report of the company that the perpetual entity concept has been followed by the company to analyze the performance of a particular period. Inventors are using this information to manage and make better decisions. Comparable: The annual report of the company has been compared with the annual report of Drax Group to analyze that whether the performance and the reporting systems of the company is better or not. The competitiveness of the annual report has been analyzed to make a better decision and through the analysis, it has been found that the position and the reporting systems of the company are way better (Abeysekera, 2013). Verifiable: The annual report of AGL Plc and Drax group has been analyzed and found that the AGL Plc is using the standards and IFRS rules in a proper way and thus the verifiability of the annual report of the company enhances and further, the accounting notes and narration has also helped to check the verification of entre financial activities of the company. Faithfulness: Through the evaluation over the annual report of the company, it has been found that this company is following all the accounting standards rules and regulations to maintain the performance of the company in an effective way and thus the annual report of the company is quite faithful (Cayanan, 2016). Conclusion: Thus through the above study over the annual report and the conceptual framework of the company, it has been found that the position of the company is way better. Through the evaluation over the annual report of the company, it has been found that this company is following all the accounting standards rules and regulations to maintain the performance of the company in an effective way. Further, through the analysis, it has been found the AGL plc has used the rules and regulations more efficiently in comparison of Drax Group and used the financial information in better way to manage the performance of the company. References: Abeysekera, I., 2013. A template for integrated reporting.Journal of Intellectual Capital,14(2), pp.227-245. Annual report. 2017. AGL PLC. Available from https://agl2017.reportonline.com.au/sites/ag]l2017.reportonline.com.au/files/full_financial_annual_report.pdf [accessed on 11th Dec 2017]. Annual report. Drax Group. Available from https://www.drax.com/wp-content/uploads/2017/03/Drax-Group-plc-annual-report-and-accounts-2016-Smart-Energy-Solutions.pdf [accessed on 11th Dec 2017]. Cayanan, A.S., 2016. An assessment of the financial reporting practices of listed Philippine banks in 2003.Philippine Management Review,11(1). Chand, P., Patel, A. and White, M., 2015.Adopting international financial reporting standards for small and medium?sized enterprises.Australian Accounting Review,25(2), pp.139-154. Dinnie, K., 2015.Nation branding: Concepts, issues, practice. Routledge. Draft, I.E., 2015.Conceptual Framework for Financial Reporting.2015-05-01)[2015-07-20]. https://kjs. mof. gov.cn/zhengwuxinxi/gongzuotongzhi/201506 P. Elad, C., 2016. International Classification of Financial Reporting, Christopher W. Nobes.Routledge, Abington, UK (2014),(160 pages, 95), ISBN: 0415736935. Garrett, J., Hoitash, R. and Prawitt, D.F., 2014. Trust and financial reporting quality.Journal of Accounting Research,52(5), pp.1087-1125. Home. 2017. AGL PLC. Available from https://www.agl.com.au/about-agl/who-we-are/our-company [accessed on 11th Dec 2017]. Home. 2017. Drax Group. Available from https://www.drax.com/ [accessed on 11th Dec 2017]. Morningstar. 2017. AGL PLC. Available from https://financials.morningstar.com/competitors/industry- Morningstar. 2017. AGL PLC. Available from peer.action?t=AGLregion=gbrculture=en-US [accessed on 11th Dec 2017]. Zeff, S.A., van der Wel, F. and Camfferman, C., 2016.Company financial reporting: A historical and comparative study of the Dutch regulatory process. Routledge.

To what extent does demographic change in the UK represent more of an opportunity than a threat to UK businesses free essay sample

The UK economy is constantly changing for various reasons such as improvement in medicine and increased globalisation leading to people living longer and the UK economy becoming more diverse culturally. Whether or not it provides an opportunity or a threat to a business will largely depend upon how the management of the business decides to attempt to change because of the change of the demographics. The largest change to the UK demographics would be the overall increase in the average age of the country, because of the innovation in medicine keeping people alive for longer and people not getting sick for long. This could provide many opportunities for a firm in the UK, either in sales or the management of the firm. A firm could change the demographics of its target audience to an older generation, in order to potentially increase sales. For example there has been a large increase in mobile phones designed specifically for an older market, with many utilities that would be useful to the older generation, such as larger buttons and a â€Å"help me† text button. We will write a custom essay sample on To what extent does demographic change in the UK represent more of an opportunity than a threat to UK businesses? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On the other hand this does provide some threat to firms in the technological industry; with firms having to work harder to gain the attention of the main target market of teenagers and young adults. However, while the over average demographic of the UK is growing older this is also countered by the fact that the whole economy is growing in general. The overall population has increased from 55million to almost 70 million over the last 50 years, and the growth is exponentially growing because of the increase presence of globalisation and the free movement of labour across all EU countries. This means that while the average age of the population has increased substantially, the overall market has increased by near the same rate. This means that while the market that are unpopular with the older generation, such as the technology industry, will have stayed about the same size; or maybe even grown a bit. This means that the there is little threat to firms operating in these markets because of the change in the average age of the economy, and could potentially be in a better position because of it. The only thing that will affect them is that they potentially have a new market to enter and potentially earn money from. The change in the average age could potentially cause a problem though for employers because of increased pension pays. With people living longer resulting in people being retired for a substantially longer time, it results in people living for longer and claiming pension for much longer. This could cause problems for firms because of increased costs leading to firms struggling to break even. This also causes great stress on the NHS and other public funded medical establishments resulting in the government having to spend more and more money on these services, resulting in less money or higher taxes for UK firms. However, the older age could also provide a benefit to UK firms, with an increased amount of potential employees. For example BnQ currently employ a large amount of older people to work in their stores, rather than teenagers and you adults. This is because they found out that, in their case at least, that customers preferred an older store assistant rather than a younger one, finding that they were friendlier, more helpful and overall increased the level of customer service. However, not all industries can utilise the older generation as employees, such as the technology industry who need to have the younger generation as employees because of their involvement with technology. Another change in the UK demographics would be the increased amount of people in the UK from eastern European countries. With the UK being part of the European Union there is free movement of labour and capital throughout Europe; and because England has substantially better living conditions than some of the countries in Eastern Europe many migrants have come to England in search of jobs. This could provide large benefits to firms in the UK because these workers do not demand the same amount of money as the equivalent UK worker (because they have been brought up with less money and value it more so than UK residents) while also having a better work ethics, on average, than UK residents. The migrants are also more likely to take the jobs that UK workers view as â€Å"beneath them†, such as strawberry picking. This leads to huge reductions in costs to the firms working in these industries who can benefit from this cheap labour, having large reductions to the cost of production. Also the increase in the supply of employees means that potentially the average wage rate could reduce, with a larger amount of people vying for the same job the firms can get away with paying less. This coupled with the fact that the UK is currently in a recession, with large unemployment throughout the world, means that the firms have huge amounts of people to choose from when employing people. The increased amount of migrants in the UK economy also provides a new market for firms, with the migrants wanting national delicacies to eat. This has resulted in large amounts of eastern European food shops opening throughout the UK, and even large supermarkets like Tesco and Sainsbury’s increasing the prominence of their â€Å"world food† section of the business with particular emphasis on Eastern European food. However, while the increased level of migrants is in general a huge opportunity for UK firms, it does also come with large levels of capital flight from the UK. A large amount of migrants are single people hoping to support and provide a better level of living for their family back home. This means that a large amount of their wages are sent back to their home countries, leading to the demand increase caused by the migrants being relatively low, and by extension the multiplier effect caused by the spending of the wages in the UK being lost as well. Another change in the UK economy is the increased level of unemployment. This could prove beneficial to firms in the UK because they can get away with paying lower wages to the jobs, and when looking to employ new people they can offer lower wages and be more specific about the needs of the job. They can look around more and look for the best person for the job with ease, with huge interest in most jobs that are available. However, this large level of unemployment has also lead to a large decrease demand throughout the UK, because people are less likely to spend the money that they earn and save, or they do not have the money to spend at all. This has caused overall demand to fall, with people saving whatever money that they earn just in case. This has coupled with the overall lack of confidence in the economy has caused demand to further fall, leading to the economy becoming overall stagnant; even shrinking recently causing the UK economy to go into another recession. In conclusion the changes in demographic overall provide a huge opportunity to firms in the UK, with new markets growing very quickly and the overall UK economy growing substantially in a short amount of time. However, these opportunities are overshadowed by the current economic climate in the UK causing large scale fear about the economy; meaning that these opportunities aren’t available.