Flying on the Wings of Love
The seat rumbled in the window seat of the plane. I looked out across the wing at the tiny men running frantically around in their orange vests. I started thinking about where I was about to go and my palms started to sweat. "Oh no" I thought to myself as I felt my body tensing. I was getting nervous although I had no clue about how my life was about to change.
The plane began to move. We were taking off. With each minute, and each thought, I became more and more anxious. I looked out the window. The ground moved faster and faster, soon the gravel began to look like blurry streaks and suddenly the plane lifted. My mind cleared and I just watched... I looked down upon the tiny little towns, my nose pressed up against the cold, plastic window, and my imagination took over... I began to dream of living in foreign lands. A huge mansion on a vineyard property perhaps. The sunshine pouring through my window every morning. I then pictured myself getting up, putting on a silk robe and walking downstairs. The scent of grape blossoms ...
The goal of the Codification is to simplify the organization of thousands of authoritative U.S. accounting pronouncements issued by multiple standard-setters. To achieve this goal, the FASB initiated a project to integrate and topically organize all relevant accounting pronouncements issued by the U.S. standard-setters including those of the FASB, the American Institute of Certified Public Accountants (AICPA), and the Emerging Issues Task Force (EITF)
In Gulliver's dream, he observes that his “teachableness, civility, and cleanliness” (2436) astonishes the Houyhnhnm, who initially takes Gulliver for a mere Yahoo. He also goes...
Based on the account of Gulliver’s visit to the foreign land of the Houyhnhnms, it was quite apparent that his experience consisted of shock and adaptation. From the moment of arrival, he was put into a state of emergency. In his time on the island, Gulliver was introduced to many alien ideas and creatures. In the time he was on the island, he both learned of and tried to shorten the chasm of difference between humans and Houyhnhnms. The greatest lesson he learned included his epiphany with the Yahoos. With this realization, his life was never the same as his thinking process has been changed like never before. The Houyhnhnm culture proposed the idea of a new way of life to Gulliver. Through the Yahoo culture, he was convinced of the preposterous
Eds.David Damrosch and Kevin J. H. Dettmar. 4th ed. Vol. 2A“The Romantics and Their Contemporaries.” New York: Pearson / Longman, 2010. 377-9. Print.
Romanticism was a movement born in the 18th century that promoted individualism and change. Three concepts that helped define romanticism were melancholia, idealism, and nature. A view of the works of romantic poets shows these concepts. In “Darkness” by George Byron, “Cologne” by Samuel Taylor Coleridge, and “A romans chamber” by Percy Shelley a reader can locate specific examples of all three concepts. Overall, a reader can clearly view the three concepts of romanticism in these works.
The novel The Lord of the Flies by William Golding has a theme of savagery versus civilization. “Golding imputes that the fallen nature of man is related to his temptation by the subtle serpent in mythical Eden” (Fitzgerald, Kayser 16). After a plane is shot down and crashes on a deserted island, a group of British schoolboys is stranded during an unnamed war. “Ballantyne shipwrecks his three boys—Jack, eighteen; Ralph, the narrator, aged fifteen; and Peterkin Gay, a comic sort of boy, aged thirteen— somewhere in the South Seas on an uninhabited coral island” (Henningfeld 193). Golding shows us the conflict between the two main characters, Jack and Ralph. “Golding's view is a much bleaker one: the evil on the island is internal, not external”
Generally accepted accounting principles (GAAP) were first established in the 1930s in response to the historical stock market crash in 1929. Nowadays GAAP is influenced by several organizations including the Financial Accounting Standards Advisory Council (FASAC), Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA) and the Internal Revenue Service (IRS). Publicly trade companies are required to follow GAAP in the United States. Many other countries have their own set of accounting principles. In today’s global business climate, many businesses need to grow in order to survive. A small business may choose to merge with a bigger another company, and a large company may want to acquire a small company in order to expand in certain condition. More and more international mergers and acquisitions are happening nowadays. But how would they adapt to the ever-changing accounting standards in different countries? There are complications of consolidation of the financial statements when companies make merger/acquisition deal. To be able to adapt to the new business environment, GAAP is also making changes. International Financial Reporting Standards (IFRS) were first developed by the International Accounting Standard Board in 1973. IFRS gained its popularity quickly. Nowadays, over 100 countries recognize IFRS. As the biggest economy in the world, United States (United Nations 2012); however, did not plan to implement IFRSs until 2011. In this paper, we will discuss the possibilities of future of convergence between U.S GAAP and IFRS.
The globalization of business has resulted in the need for compatible accounting standards that can be used internationally for financial reporting. As a result, the International Financial Reporting Standards (IFRS) were developed by the International Accounting Standards Board (IASB) to unify the various financial reporting methods and create a single accounting standard which can be applied to any financial statement worldwide (Byatt). The global standardization of financial reporting will increase the readability and enhance comparability of globally traded companies’ financial statements, without the need of conversion or translation. There are a few main differences between the International Financial Reporting Standards (IFRS) and the U.S. Generally Accepted Accounting Principles (U.S GAAP). The increasing recognition and acceptance of the International Financial Reporting Standards by accounting professionals in the United States, will affect the way in which the U.S will record financial statements in the future.
The International Accounting Standards Board, (IASB), began life as the International Accounting Standards Committee (IASC) in the 1973. The IASC was created in June 1973 as a result of an agreement by the accountancy bodies of Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland and the United States. These countries constituted the Board of IASC at that time.
The third organization that helps to regulate the accounting standards is the IASB. “Our mission is to develop, in the public interest, a single set of high quality, understandable and international financial reporting standards (IFRSs) for general purpose financial statements”(IASB 2008,¶ 1). The IASB consists of a board that is made up from nine different countries with the sole purpose of expanding accounting standards. Their main hope and goal is to one day that there will be only one set of accounting standards that will be used throughout the world.
I listen to the constant roar of motors as the dirt bikes and go-carts race around the small track behind me. For a few (usually uneventful) hours every Tuesday, I work at the ticket and rider registration booth; collecting money and making everyone sign the if-you-die-you-can’t-sue-us forms. As usual, I was signing in a few riders and spectators at my station; as I listened to my ipod in one ear I completed my task that I had done hundreds of times before. However, this time something distracted me, something that made me lose my rhythm in completing the current customer’s registration. That something turned out not to be the usual bike, go-cart, or anything with a gas or break. That something turned out to be a guy. He stood in the line and watched the motocrossers lay the bikes sideways in the air and land it, making it look easy as pie. However, at that moment I couldn’t have cared less about the motocross race going on right next to me, there could have been a massive bike pile up and it wouldn’t have brought me out of this odd trance. Regarding looks, he seemed absolutely perfect. His skin was a nice tan probably from riding in the sun, his eyes were piercing blue and he was the perfect height. I quickly realized that I had been ignoring the customer that I was currently helping, and kept stealing glances his way to take another look. I finished up the current customer and sent him on his way, probably wondering why this girl was so distracted the entire time. Never the less I worked through the next customer quickly in order to have a chance to talk to this mysterious guy. I kept stealing glances over at him until finally it was his turn to be signed in. As he walked up I met his gaze and he smiled. He looked even more beau...
The journey of life follows a predetermined pattern; we evolve from needing influence and guidance to finally reaching that point where our lives are up to us. I consider myself very lucky up to this point in my journey. Some people become sidetracked and wind up on a far different course than initially planned, but the detours I made have only assisted in embellishing the individual instead of devouring it.
As I walked I let my eyes close and my feet feel the groove in the gravel. My mind, still asleep, dreamt of breathing. The lining of my father's old coat escaped inside the pockets and caught my fingers, which were numb from the cold. I would have worn gloves but the sun would be unbearable later in the day. The clouds would rise over the mountains and disappear and the birds would slowly become silent as the heat settled in. But for now it was just cold. I tried to warm my neck by breathing down the collar. It smelled like diesel and sweat.
Teens deal with conflict on a day-to-day basis. This holds true especially for Jared. You could say Jared was your average everyday teenager. He plays the guitar in his free time and has a great number of friends. But as for girlfriends, that’s a different story.
Love happens when you least expect it. It can happen on the street corner, at the bar, at the grocery store, the park. That’s one of the greatest things about love. As for me I found love in the pouring down rain in the middle of the street. I fell in love with a man who I never thought in a million years I’d fall for. A man who is loving, caring and respectful. The night I laid my eyes on him I knew he was it. He came into my life at a point when I was unraveling and losing control. I was lost for two years after my high school sweetheart and I broke up, I thought I was never going to find real love, but I did. He saved me and I remember every minute from that night.