How Is Diego the Spanish Name for James

What sense does it make that Diego is the Spanish equivalent of the name James? That Robert is the same as Roberto in Spanish makes sense, as does Marà ­a being Mary. But Diego and James dont seem at all alike. Names Diego and James Trace Back to Hebrew The short explanation is that languages change over time, and if we trace the names of Diego and James as far back as we can, we end up with the Hebrew name of Yaakov back into the days well before the Common or Christian Era. That name changed in several directions before arriving into the modern Spanish and English equivalents. In fact, both Spanish and English have several variations of that old Hebrew name, of which James and Diego are the most common, so technically there are several ways you could translate those names from one language to another. As you might be able to guess if youre familiar with the characters of the Bible, Yaakov was the name given to a grandson of Abraham, a name given in modern English and Spanish Bibles as Jacob. That name itself has an interesting origin: Yaakov, which may have meant may he protect (he referring to Yahweh, the God of Israel), appears to be a word play on the Hebrew for heel. According to the book of Genesis, Jacob was holding the heel of his twin brother Esau when the two were born. The name Yaacov became Iakobos in Greek. If you keep in mind that in some languages the sounds of b and v are similar (in modern Spanish theyre identical), the Hebrew and Greek versions of the name are close to identical. By the time the Greek Iakobos became Latin it had turned into Iacobus and then Iacomus. The big change came as some varieties of Latin morphed into French, where Iacomus was shortened to Gemmes. The English James is derived from that French version. The etymological change in Spanish is not as well understood, and authorities differ on the details. What appears likely was that the Iacomus became shortened to Iaco and then Iago. Some authorities say that Iago became lengthened to Tiago and then Diego. Others say the phrase Sant Iaco (sant is an old form of saint) turned into Santiago, which was then improperly divided by some speakers into San Tiago, leaving the name of Tiago, which morphed into Diego. On the other hand, some authorities say that the Spanish name Diego was derived from the Latin name Didacus, meaning instructed. The Latin Didacus in turn came from the Greek didache, which is related to a few English words such as didactic. If those authorities are correct, the similarity between Santiago and San Diego is a matter of coincidence, not etymology. There are also authorities who combine theories, saying that while Diego was derived from the old Hebrew name, it was influenced by Didacus. Other Variations of the Names In any case, Santiago is recognized as a name of its own today, and the New Testament book known as James in English goes according to the name of Santiago in Spanish.That same book is known today as Jacques in French and Jakobus in German, making the etymological link to the Old Testament or Hebrew Bible name more clear. So while it can be said (depending on which theory you believe) that Diego can be translated to English as James, it can also be seen as the equivalent of Jacob, Jake, and Jim. And in reverse, James can be translated to Spanish not only as Diego, but also as Iago, Jacobo, and Santiago. Also, these days it isnt unusual for the Spanish name Jaime to be used as a translation of James. Jaime is a name of Iberian origin that various sources indicate is connected with James, although its etymology is unclear. Among the famous people named Diego are Diego Velà ¡zquez, a 17th-century Spanish painter; Diego Martà ­n, a Spanish actor; former Argentine soccer player Diego Maradona; Diego Rivera, a 20th-century Mexican artist; Mexican actor Diego Luna; Mexican actor Diego Boneta; and 16th-century Jesuit priest Diego Laynez. Key Takeaways A common explanation of the origin of the Spanish name Diego is that it is derived from the Hebrew name Yaacov, which is also the source of English names including Jacob and James.An alternative theory is that Diego came indirectly from the Greek didache, whose meaning is related to learning.

How to Beat Online Plagiarism - 1462 Words

How to Beat Online Plagiarism Plagiarism is best described as copying someone elses work and putting your name on it without giving the original author any credit for his or her work. It is a problem that has existed in academia for centuries, since the creation of text documents. Original methods of plagiarism were limited, however, to copying by hand the work of another person from sources found in libraries and other books and magazines. This form of plagiarism, while it still existed was not simple to perform in that the student would continue to be forced to find and read text that was relevant to his or her project. This process has changed within the 1990s as a result of the Internet. Students may now find countless articles†¦show more content†¦Identifying plagiarism in todays times may not be an easy task to the untrained eye, as cutting and pasting from internet sites is as simple as two clicks on the mouse. Luckily, there are resources available to spot plagiarism in documents and note the sou rce(s) where the information was obtained. This makes it very easy for teachers catch students in the act and deal with the problem before it gets too serious. These resources are again located online, with one of the best ones appearing at www.turnitin.com. Turnitin.com is a web-site devoted to identifying plagiarized works handed in by students to teachers. Teachers, or learning institutes, apply for a membership at this site, and membership prices vary according to the number of documents a member submits in a months time or the number of teachers who are going to be using this membership. There is also a free trial option, which this author decided to take advantage of, to determine the accuracy of this service. The document submission process is actually quite simple. Upon receiving a user name and password, the user may access his or her account at any time. 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How Katherine Mansfield’s Writing Changed Through Free Essays

string(57) " of the travelling men knows her from previous journeys\." Katherine Mansfield was predominantly a short story writer born in New Zealand in 1888. Although she has often been quoted demonstrating a negative view on New Zealand, she â€Å"thanks God she was born in New Zealand†. Her father was a successful business man and her mother was a younger woman. We will write a custom essay sample on How Katherine Mansfield’s Writing Changed Through or any similar topic only for you Order Now It is widely acknowledged that her parents played a major role on her views of men and woman in society and the gender imbalance. She began writing from a very early age writing for her Wellington high school newsletter. One of her first novels and one which strongly represents her views on the gender imbalance in society was Frau Brechenmacher Attends a Wedding. This story represents the Frau very much as the subservient housewife to her more dominant and intimidating husband. The first instance of this is when Frau threatens her daughter with the wrath of her father, to which the daughter immediately responds to the request. This story was strongly based on what Mansfield had seen in her time living in Germany in the earlier stages of her career and the story is an undisguised satire of the German character, in particular the German housewife who Mansfield saw as unkind and somewhat shallow due to their displeasure of their role in society. The story of Frau Brechenmacher continues on and the Frau and her husband attend a wedding. Katherine Mansfield describes the bride as having the ‘appearance of an iced cake all ready to be cut and served in neat little pieces to the bridegroom beside her’. This is a very blatant and obvious piece of writing that outlines the woman’s role in a marriage. This shows that the bride is a mere object to the groom and her role in the marriage is to please her husband. Also, the story goes in to detail about the daughter being shown the role of a woman by her mother which is encouraging the cycle of woman’s servitude and therefore Mansfield puts a negative light on the subject, shown by the quote, â€Å"girls have a lot to learn† which carries a negative connotation. However, the Frau is aware of her situation and does not particularly enjoy it as â€Å"everybody laughed at his speech, except the Frau† and â€Å"She wanted to go home and never come out again†. Katherine Mansfield was opposed to the idea of the traditional role of woman in society and the gender imbalance that was so obvious to her as favourable to the man. Also, she saw and represented men as predatory. This is shown at the very end of Frau Brechenmacher Attends a Wedding when it is stated that she lay on her bed â€Å"who expected to get hurt as Herr Brechenmacher lurched in†. This is ot the first instance in the story where the Frau and even her daughter are shown to be intimidated by the dominant figure of the relationship in Herr Brechenmacher. This is why Katherine Mansfield intentionally chose to refer to him as ‘the father’ throughout the story as it is like a title. Titles are given to people who are important figures and by giving him th is title and Herr Brechenmacher being referred to as the father by his wife and daughter show that they have a certain respect for him but also gives the sense of distance between the husband and his family. The idea of distance between the Frau and her husband is most prolifically represented when he ‘†lurches in† which implies the idea of forced sex on his behalf. This shows that even though they are husband and wife, they are extremely distanced and can potentially not even have consenting sex. This enhances Mansfield’s view of the woman as an object or accessory to the husband as purely for the pleasure of her partner. Frau Brechenmacher is also portrayed to be much more comfortable when she is in the house alone without her husband. Although she is often doing her duties for her husband, she is more relaxed in that environment without the oppressive Herr Brechenmacher. There is a sense of uneasiness when Herr Brechenmacher returns home as she sends her daughter into the bedroom and begins to rush to get everything ready and perfect for her husband. This gives the impression that the house is a sanctuary for all subservient women and that was how Katherine Mansfield viewed it and writes on the matter with such satirical influence. The short story, Frau Brechenmacher Attends a Wedding, is a story that does not carry many subliminal or hidden messages when dealing with the criticism of the women’s role in society. It is unlike some of her later works that hide the ideas that are intended to be portrayed. It is a very matter of fact piece of writing that was strongly scrutinized for the views and opinions that it was showcasing, which is potentially why Katherine Mansfield decided to write her later works that had similar themes with more discretion and subtlety. Another short story by Katherine Mansfield which deals with the same issues that are brought to light in Frua Brechenmacher Attends a Wedding is ‘The Woman at the Store’ written two years after Frau Brechenmacher in 1912. Similarly with Frau Brechenmacher, ‘The Woman at the Store’ deals with the issues of gender imbalance and the oppressive male figure in relationships in a very unsubtle and obvious way. However, unlike Frua Brechenmacher, Mansfield deals with these issues in a much more violent and twisted manner in ‘The Woman at the Store’ which ends in a melodramatic twist. This is similar to other short stories written in the same era of Mansfield including ‘Ole Underwood’ and ‘Millie’. ‘The Woman at the Store’ is a story of two men and a girl travelling by horseback through a desolate environment in the North Island of New Zealand. They come across a house in which lives a woman and her daughter and one of the travelling men knows her from previous journeys. You read "How Katherine Mansfield’s Writing Changed Through" in category "Essay examples" However, the woman is not what she used to be or how she is previously described to be â€Å"certainly her eyes were blue, and what hair she had was yellow, but ugly†. This comes to a surprise by all the travellers as they had been promised wondrous things by a character named Hin â€Å"Don’t forget theres a woman too, Jo, with blue eyes and yellow hair, who’ll promise you something else before she shakes hands with you†. It is revealed to us as the reader that the woman was once a beautiful woman and a barmaid but that had all changed once she became wed and bore children. This is also another common theme that is seen throughout Mansfield’s writings, particularly the ones that have a strong feminist base and represent men as oppressive and somewhat ruining their female counterparts. The idea of child-birth being the bane of a woman’s existence is shown in some of Mansfield’s works where she writes about the role of woman as objects for giving birth to children for the male in the relationships sake. This is shown in ‘The Woman at the Store’ when the woman is abusive to her only child, yelling her and speaking down to her. Also, later in the story when all the characters are drinking whiskey around a table, the woman becomes upset and starts to talk about her life when she says â€Å"It’s six years since I was married, and four miscarriages†. This quote has a negative tone to it and gives the impression that the woman is not happy about her situation that her husband has left her in. The woman is also extremely bitter towards her husband for the life that he has given to her which is the way that Mansfield represents her ideas of the female in relationships being unpleased by marriage and the new role they have had to take on as the generic housewife. The bitterness of the woman towards her husband is best shown by the quote â€Å"Over and over I tells ‘im – you’ve broken my spirit and ruined my looks, and wot for†. The idea of men as predatory which is so often used in Mansfield’s works is also briefly alluded to in ‘The Woman at the Store’, however, in this story it is much less obvious. Jo, the oldest of the three travellers is pleased to learn that the woman at the store has been left alone by her husband and uses this as a window of opportunity to potentially sleep with the woman. This is made known to the reader when Jo cleans himself up before returning to the house to spend the evening drinking with the woman and the three travellers. Also, it is noted that â€Å"they were kissing feet under the table†. Jo and the woman end up sleeping together that night and although it may not seem to be predatory on Jo’s behalf, it can be interpreted this way. The reasoning for this is because Jo showed more interest in the woman once learning that her husband goes away and often and how much she dislikes this. Also, Jo often encourages the woman to continue drinking whiskey which could be interpreted as him coaxing her in. The message that Katherine Mansfield is trying to convey in ‘The Woman at the Store’ is the criticism of women’s dependence on men during the time that the story was being written and it also criticises women for perpetuating the cycle of womanhood that they are subjected to. The fate of the woman’s husband is later revealed by her strange child who is known to draw everything she says instead of vocally delivering her messages. The child is also referred to by one of the travellers as having a â€Å"diseased mind†. This along with the repetition of the references to her drawings subconsciously prepares the reader for what is to come. The daughter, in spite of her mother, draws a picture of woman shooting a man and digging a hole to bury him in. Katherine Mansfield chose this ending to the story because it carries a shock-factor. Throughout the story, negative references had been made about the father of the child by the woman and how she despised him for what he had done to her. By ending the story like this, Mansfield has demonstrated that murder is the only answer to oppression and subjection imposed by the male role in society. However, this is only a satirical view by Mansfield. She uses such little sophistication in this story and ends it with such a melodramatic ending so that the idea woman do not have to put up with such degrading behaviour from their husbands becomes so clear and obvious. Another reference to the lack of sophistication in ‘The Woman at the Store’, one of Mansfield’s earlier short stories, is the juxtaposition of the weather and the tone or mood of the story. For example, when the weather is sunny, the mood of the story is light-hearted and as the weather turns more unpleasant, the mood of the story becomes more sinister. Between her short stories from the collection ‘A German Pension’ which included Frau Brechenmacher and ‘The Woman at the Store’ and her short story ‘The Garden Party’, many things had changed in the life of Katherine Mansfield. She had continued to write solidly through this time period but she had since moved from Germany and moved to London where she would meet her future husband, John Middleton Murray. They had spent some time in Paris and she also spent a few months in Paris, behind enemy lines, once war had broken out. Her brother had died in the war which was a huge blow to Katherine, and during this time her health had also declined and she was diagnosed with tuberculosis. All these events in Mansfield’s life had altered the way in which she wrote, with her stories having more focus on characters and inter-character relations. It brought about a whole new sophistication to Mansfield’s works; however her views on men had still not changed, even after having a somewhat contented marriage and other relations with men. This is shown in a letter to John Middleton Murray in 1919 – â€Å"Someone came to me and said Forget, forget that you’ve been wed. Who’s your man to leave you be Ill and cold in a far country? Who’s the husband – who’s the stone Could leave a child like you alone† This letter or poem if you will, shows that Mansfield has turned in to the women who is dependent on her male counterpart which she had prolifically wrote against in her earlier stories. However, she later acknowledged this and wrote about it in resentment. Also, during the time between her ‘German Pension’ collection and her later stories, including ‘The Garden Party’ she had developed her characters, often reflecting her own life and life experiences in them. This is what is seen to be her sophistication in her later works. Mansfield’s later works such as the ‘Garden Party’ have been known to focus less on the plotline of the story and more on specific events in the story, and more importantly, the relationships between her characters. It is through these relationships that her motives for writing he stories come through. For example, the way Laura in ‘The Garden Party’ tries to imitate her mother’s actions ‘â€Å"Good morning,† she said copying her mother’s voice. ’ This is a perfect example of Mansfield’s view on woman allowing the cycle of domestication to continue and when looked at in greater depth shows how the older woman influen ce their daughters to do so. Again, this is just one of Katherine Mansfield’s views on the role of woman in society that is shown throughout her short stories, but this time it is alluded to in a more subtle way. The Garden Party’ was written in 1922, more than 10 years after ‘The Woman at the Store’ and ‘Frau Brechenmacher’ but her views had not changed in this time. However, some of the ways in which she presents her views in ‘The Garden Party’ are much more sophisticated than previous stories. For example, workmen are preparing to set up a marquee for the garden party and suggest that it should go in front of some karaka trees. Laura contemplates whether this should be done and comments on the beauty of the trees and how solitary they were. But in the end she decides that ‘they must’ be covered by the marquee. This could be seen as a metaphor for the beauty of woman being covered and hidden by men, being the marquee. And the fact that Laura uses the words ‘they must’ shows how she has been brought up to think that woman should be squandered by men. Laura from ‘The Garden Party’ is also often left admiring the workmen in the story and commenting on how wonderful they were. At first glance, any reader may take it at face value. But with prior knowledge of Mansfield’s other stories and her views, you would be able to pick up on the underlying satire that is rampant throughout the story. Satire is one of the ways in which Mansfield expresses her views and opinions on different matters, quite often concerning gender imbalance. The idea of the woman being the domestic person around the house and the father being the oppressive figure just like in ‘Frau Brechenmacher Attends a Wedding’ is also evident in ‘The Garden Party. In the lead up to the party, Mrs Sheridan orders her children to do all different tasks while she does her own, and the children respond immediately as they look up to their mother. But however in one instance where she is in a rush she threatens them, â€Å"Do you hear me, children, or shall I have to tell your father when he comes home to-night? † â€Å"The Garden Party’ is very closely related to Katherine Mansfield herself, with the story being set in a grand house in New Zealand. When she was younger she lived in lavish houses with her parents and siblings just like in the story. Also, the main character Laura, can possibly be seen as Mansfield herself or having aspects and qualities like her. This is why this story is often regarded as her best short story as it incorporates many themes and because she is writing somewhat from her own life experiences, she is able to portray these themes and ideas extremely well. For example, Laura is the one character who shows respect for their neighbours who had just had a death in the family and she is shown as a character with a set of morals, just like Mansfield herself. The ways in which Mansfield relates herself directly to her situations and characters in her later works such as The Garden Party’ are what are seen as to be her sophistication and maturing in her writing style. She moved away from very obvious and simplistic ways of getting her ideas across to her audience, to a more subtle and underlying way of getting the ideas through to her readers. And because of her maturing in her writing and her skill in her craft, she has become to be known as New Zealand’s, and one of the worlds, best short story writers of her time. How to cite How Katherine Mansfield’s Writing Changed Through, Essay examples

Accounting Theory and Current Issues Financial accounting

Question: Discuss about the Accounting Theory and Current Issues for Financial accounting. Answer: Introduction This study deals with accounting theory and current issues faced by KGC Ltd. Karrick Gold Copper Ltd is an Australian mining firms listed in Australian Stock Exchange (Spiceland, Thomas and Herrmann 2011). It operates in large Open Cast Gold as well as Copper mine in Star Mountain Range in Papua New Guinea from past 30 years. Star Mountain Range in PNG ensures isolated as well as wide range of exotic plants and animals in and around the world. In this particular assignment, KGC Ltd has revenue generated at $30 billion AUD in absence of iron ore finds in the next seven years. It has net book value in PPE amounts to $16.5 billion AUD from past seven years (Scott 2012). Evaluation of fair value or historical valuation of KGC Ltd It is recommended to KGC Ltd in revaluation of PPE by using fair value of accounting in comparison with historic cost accounting for the same. Net Book value of PPE is $16.5 AUD as well as another $5.0 billion for the upcoming seven years (Schroeder, Clark and Cathey 2011). There are differences noticed between subsequent valuation of elements in composing non-current assets as per accounting models in and around the world. Principles of Fair value accounting of PPE intangibles of KGC Ltd IASB and IFRS standards mainly offer guidance for determination of exact constitution of fair value of assets as well as liabilities at fair measurement system. Fair value measurement applies in accordance with IFRS requirements (Riahi-Belkaoui 2012). It permits ways for fair values measurements as well as disclosures at fair value measurement at the same time. Standard defines fair value on basis at an exit price notion from usage of fair value hierarchy that results in market-based as well as entity-specific measurement in desired firm. Fair value is one of the measurement techniques that objectify initial recognition of assets as well as liabilities. The main objective of fair value accounting is to reflect the market value of assets as well as liabilities at measurement date (Previts, Walton and Wolnizer 2011). It has no observable price of assets. It estimates market price in existence of market in an overall manner. Potential issues with fair value accounting Fair value accounting consists of constant reporting among the comparable firms. It faces Enron crisis whereby regulators pushes investors for understanding the company valuation as well as assets in flogging the level of complexity in structured finance for the same (Palaniappan and Hariharan 2012). Assets needs to be labelled on three categories depending upon relative liquidity for anticipating as well as amplifying effects in market turmoil of KGC Ltd. It blames the regulations in case of market volatility as well as expensive capital raising financial institutions. Risk involved in Fair value accounting Vs historical cost accounting In fair value accounting practice, it becomes difficult in ascertaining risk most of the time in case of KGC Ltd. Fair value accounting is the practice for measuring assets as well as liabilities at estimated current value (Mucciarone, Godfrey and Rankin 2012). It becomes risky in ascertainment of correct figures in current value evaluation in the near future. It has major departure from the centuries as well as old traditions in maintaining books at historical cost. On analysis, it is noticed that fair value accounting poses less risky in comparison with historical cost accounting in desired form. Explanation on true as well as fair value of PPE of KGC Ltd In this particular question, it is required in identifying true and fair valuation of PPE intangibles of KGC Limited. PPE ensures replacement value of $20.5 billion but value in use comprises of $12.0 billion AUD (Libby, Libby and Short 2011). It ensures current expected outcomes operations for the next seven years. It rises amounting to $30 billion AUD in contract renewal for next 10 years. It is advisable to using the qualitative characteristics of accounting that ensures relevance, comparability as well as transparency of information among the investors working under KGC Ltd (Leung 2011). Attributes Australia IFRS Valuation Basis Fair value accounting or cost accounting Fair value accounting or cost accounting Independent appraisal in case for revaluation of PPE in KGC Ltd No No Treatment of initial recognition in gain or loss Upward Downward Equity Expense Equity Expense Impairment of PPE and other intangibles of KGC Ltd Yes Yes International Accounting Standard Board sets up working group for KGC Ltd in proposing of convergence model for revaluation of Property, Plant and Equipment for the same. These proposals are submitted to IASB in developing Exposure Draft of revised IAS 16 in PPE attributes (Krugman, Obstfeld and Melitz 2012). It concerns with quality as well as transparency of US financial accounting and reporting. FASB issues proposal in Principle based approach for US Standard setting in an overall manner. Current rules of measurement of Property, Plant and Equipment provides as per IAS 16. It ensures separate rules for accounting as per investment property in KGC Ltd. IAS 16 reveals cost model on PPE revaluation carried at historical cost. It sets upward assets revaluations in reporting international standards as appeared in the financial statements of accounting firms (Kester 2012). Under the revaluation method, fair reveals valuation in determination of appraisal ways. It revaluates in case of assets belonging to KGC Ltd (Jones 2012). It is important to understand the fact that measuring impaired assets in outlining IAS 36 for future analysis purpose. It recognizes with recoverable amount of assets in carrying amount. Recoverable assets is higher in comparison with net selling price as well as value in sue. It based upon present value calculations in proper ways. Net selling price amounts for sale of assets as per arms length transactions for estimated pre-tax future cash flows (Horngren 2013). It addresses issues regarding assets useful life as well as subsequent disposal in the most appropriate way. It carries revaluation of decreased assets at revaluated amounts for the same. Figure: Hierarchy of Accounting Qualities (Source: Hendriksen and Van Breda 2012) Merits as well as risks faced by KGC Ltd revolving around Triple Bottom Line KGC Ltd faces risks and merits that describe separate financial, social as well as environmental bottom lines of companies. Triple bottom lines aims at measuring economic values of people account for future analysis purpose (Glautier, Morris and Underdown 2011). It measures KGC Ltd degree of social responsibility as well as company planet account. It measures company environmental responsibility at the same time. It is essential for KGC Ltd in preparing three bottom lines related with finances as well as giving consideration in social, economic as well as environmental impact. Triple bottom line intends in understanding the concept of sustainability goals in business practices in the most appropriate way (Freeman 2011). It helps in measuring profit relating economic values created by KGC Ltd as well as economic benefits surrounding community as well as society as a whole. It indulges in people at fair as well as favourable business practices in regard with labour and community in con ducting business activities in proper ways. It challenges with triple bottom line as well as find it difficult in comparing people as well as planet accounts in terms of cash. It is important to understand the fact that triple bottom line considers as the accounting framework in incorporating three dimensions of performance (Feldmann and Rupert 2012). It includes social, environmental as well as financial measures in the most appropriate way. It differs widely from traditional reporting frameworks as well as includes ecological attributes. It helps in social measurement that poses difficulty in assigning with appropriate means of measurement at the same time. It mainly practices in capturing the essence in sustainability of measuring the organization activities in and around the world (Estrada 2012). It enhances profitability as well as shareholders values in form of social, human and environmental capital in desired form. It is essential in addressing the risk factors of KGC Ltd considering Triple Bottom Line concept. There is no particular universal standard method that aims at calculating Triple Bottom Line. It is neither universally accepted standards nor measures the TBL categories in any form (Dyckman, Magee and Pfeiffer 2011). It is viewed as strength for allowing users for adapting to the general frameworks for needs in different business entities. It includes different projects as well as projects in case of KGC Ltd. It measures economic attributes dealing in triple bottom line for the flow of money in an overall manner. It views as income or expenditures for taxes of business climatic factors of KGC Ltd. It deals with employment as well as business diversity factors in the most appropriate way. As far as environmental measures are concerned, it deals with representing measurement of resources of KGC Ltd. It reflects potential influences in its viability in case of KGC Ltd (Duska, Duska and Ra gatz 2011). Explanation of legitimacy theory nature as well as importance regarding KGC Ltd Legitimacy theory in accounting is generalized perception or assumptions that act for business entity in appropriate and socially constructed system. Systems include norms, beliefs as well as values and definitions for the same (Devine 2012). KGC Ltd should legitimacy theory for carrying out the accounting and business activities in desired form. It is one of the cited theories within the social as well as environmental accounting areas in an overall manner. It involves deep scepticism among the researchers in offering real insights into voluntary disclosures of KGC Ltd. It address larger project in addressing the issues faced by KGC Ltd in association with legitimacy theory in the near future. It brings under recent developments in the management as well as ethical literature on legitimacy for business organization (Devi and Hooper 2011). It contributes with theory for accounting researchers in recognizable values for future analysis purpose. Legitimacy theory engages in considering powerful mechanism in understanding voluntary social as well as environmental disclosures in proper ways. Legitimacy theory faces some issues regarding contribution in accounting disclosures in specified time. Problem in the theory lies in applied range of theories as well as disciplines for the same (Deegan and Unerman 2011). Figure: Layers of Legitimacy Theory (Source: Deegan and Unerman 2011) KGC Ltd should seek ways in establishing congruence between social values in association with valued activities in the near future. It includes two value systems for speaking on behalf of legitimacy theory. It involves in actual or potential disparity that exists between values systems in organizational legitimacy in proper ways (Berry 2011). It is argued that legitimacy theories examines relevant stakeholders as well as influences in the floe of resources in crucial organization establishment. It engages in direct control over the effective communication at the same time. It identifies four critical stakeholders of KGC Ltd that needs proper attention as far as possible. The state uses resources like contracts, grants, and legislation as well as regulation tax based upon implementation plan. Public comprises of patronage, support as well as labour. Financial community includes investment for KGC Ltd (Barnett 2012). It is advisable to KGC Ltd in using legitimacy theory as it ensures continued inflow of capital, labour as well as customers. It ensures regulatory activities in the absence of legitimacy theory in desired form. It engages in further development as well as abstract constructions in the final legitimating process (Albrecht, Stice and Stice 2011). Researchers need to investigate in the flow of resources in and from organizational constituencies in case of content for communications. Arguments regarding KGC Ltd using legitimacy theory or suffers loses in the particular theory It is analyzed that KGC Ltd faces risk as well as consequences in implementation of legitimacy theory in business activities. In order to overcome loses; it is advisable to KGC Ltd in undergoing with phases at the same time (Spiceland, Thomas and Herrmann 2011). Organizational legitimacy theory suggest firm for undergoing four phases of legitimacy ways for future. In the first stage, it reveals about establishing legitimacy in the early stage of firm development in revolving around level of competence for future analysis purpose. It enables organization in awaring socially constructed standards for quality as well as desirability in performance. In the next phase, it includes majority of organization for activities includes ongoing role performance as well as symbolic assurances in the most appropriate way. It attempts in anticipating as well as prevention of potential challenges in legitimacy process in the near future. It revolves around maintenance of legitimacy as well as appeari ng issues at the same time. Legitimacy considers as dynamic construct. Community expectations considers as static ways for changing across time for required organization for responsive in the operational measures. Organization should be responsive to the environment in operational activities for the same. It accepts ways for loosing legitimacy in changed activities in making legitimate decisions. Discussion on KGC Ltd restoring legitimacy including two types of stakeholder analysis Stakeholder analysis helps in identification of project stakeholders of KGC Ltd. It aims at assessing interests in affecting project risk as well as validity in stakeholder capacity development for the same. It helps in assessing project environment as well as drawing interests of stakeholders (Spiceland, Thomas and Herrmann 2011). It relates with problems in seeking address in identification of conflicts of interest between stakeholders in an overall manner. It uses concept of stakeholders analysis like Right, Responsibilities and Revenue relationships in the most appropriate way. Rights involve access with usage of products. Revenues implements decisions as well as rules in procedures and indirect benefits. Responsibilities include stakeholders in case of conflict for one another in the most appropriate way. Figure: Stakeholder Analysis (Source: Spiceland, Thomas and Herrmann 2011) It is important to understand the fact that stakeholder management proves as an effective management of relationships at KGC Ltd. Effective stakeholder management helps in positive association with financial performance as well as leads in shareholders value creation in an overall manner. It stated ways for stakeholder analysis for focusing on the core themes for the same. It requires identification of stakeholders as well as examining circumstances in the near future (Palaniappan and Hariharan 2012). It influences stakeholder analysis organizational decisions as well as operating in different strategies for dealing with shareholders of KGC Ltd. It indicates that firms needs to use innovative strategies in managing different stakeholders group. It includes organizational decisions as well as operations in identification of strategies in dealing with stakeholders for future analysis purpose. Issues in stakeholder management Stakeholder management approach helps in integrating managerial concerns like strategic management, marketing as well as human resource management and organizational management (Schroeder, Clark and Cathey 2011). It relates with important issues in development for strategies as well as handling potential conflicts in effective stakeholders of KGC Ltd. Issues includes relationship, communication, leadership as well as commitment and incentives in an overall manner. It involves in better corporations for stakeholders based upon understanding of successful factors for future analysis purpose. It needs proper attention for avoiding decisions as well as prompts stakeholders in addressing the objectives in the near future (Previts, Walton and Wolnizer 2011). Explanation on General purpose of financial system in accordance with sludge spill in KGC Ltd It is important to understand the fact that KGC Ltd should use General purpose of financial system for carrying out business activities in desired way. It is because cost of remediating sludge spill expects around $6 billion to $60 billion as per the outcome cases in the ecological group in Australia (Schroeder, Clark and Cathey 2011). It requires claiming for annual benefits in KGC Ltd operations based upon Star Mountain Range in offsetting harm for mining processing involving rare sludge skills in an overall manner. It is essential in using general purpose of financial statements because it issues throughout the year in aiding investors as well as creditors in final decision-making process. It is a set of financial statement including balance sheet, income statement and cash flow statement of KGC Ltd. It is the set of financial statements that will help in mitigating the issues regarding sludge spill from the past recorded activities. It is used by companies in communicating level of performance in and outside the organization in the most appropriate ways (Previts, Walton and Wolnizer 2011). It includes specific financial reports like production flow process as well as market analyzes in set of general purpose of financial statements in desired form. Creditors as well as investors shows interest in setting financial statements in helping predicting future performance of company. It helps in paying off current as well as future debts at the same time. It ensures outside users for gaining users financial information for outside in traditional purpose of financial statement (Schroeder, Clark and Cathey 2011). Conclusion From the above study, it is easy to understand the fact that KGC Ltd faces several auditing issues. It needs proper attention by the auditors as soon as possible. It clearly explains that KGC Ltd should use fair value of accounting for evaluation of PPE assets in desired form. This will help in ascertainment of future values as per the accounting standards. It explains qualitative accounting characteristics that establish fair value accountancy in dealing with several features like transparency, comparability as well as consistency at the same time. It clearly argues the importance as well as issues relating legitimacy theory. It is recommended to KGC Ltd in usage of legitimacy theory for future analysis purpose. It defines the triple bottom in respect to reporting approach with justification in the most appropriate way. It identifies the risk as well as stakeholder theory approach of KGC Ltd. At the end of the study, it restores the legitimacy theory and proves better for KGC Ltd in the near future. Last but not the least, it ensures that general financial reporting system helps in defending the problems faced by KGC Ltd. 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Glautier, M., Morris, D. and Underdown, B. (2011).Accounting. Harlow, England: Financial Times/Prentice Hall/Pearson. Hendriksen, E. and Van Breda, M. (2012).Accounting theory. Homewood, IL: Irwin. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Jones, M. (2012).Accounting. Chichester: Wiley. Kester, R. (2012).Accounting theory and practice. New York: Ronald Press Co. Krugman, P., Obstfeld, M. and Melitz, M. (2012).International economics. Boston: Pearson Addison-Wesley. Leung, D. (2011).Inside Accounting. Farnham, Surrey, England: Gower. Libby, R., Libby, P. and Short, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Mucciarone, M., Godfrey, J. and Rankin, M. (2012).Accounting theory and governance. Milton, Qld.: John Wiley Sons Australia. Palaniappan, R. and Hariharan, N. (2012).Cost accounting. New Delhi: I.K. International Publishing House. Previts, G., Walton, P. and Wolnizer, P. (2011).A global history of accounting, financial reporting and public policy. Bingley: Emerald. Riahi-Belkaoui, A. (2012).Accounting theory. San Diego: Harcourt Brace Jovanovich. Schroeder, R., Clark, M. and Cathey, J. (2011).Financial accounting theory and analysis. Hoboken, NJ: Wiley. Scott, W. (2012).Financial accounting theory. Toronto: Pearson Prentice Hall. Spiceland, J., Thomas, W. and Herrmann, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin.

About sylvia barret free essay sample

Sylvia Barrett: the first-person narrative as a way of characterizing a hero The main character of this book is Sylvia Barret, she is a recent college graduate, and works as a high school English teacher. Sylvia would like to work in a nice private school, like so many of her friends. Instead Sylvia takes a Job with the board of education, in a nieve attempt to reach out to the under privileged inner-city children in public schools. Sylvia battles with so many choices in this book. In the end she makes the right ones. Sylvia Barret, a new teacher is starting her first day in room 304. She finds out that teaching isnt all that she thought it would be. Her first friend is Bea a veteran teacher who helps Sylvia out by explaining how Calvin Coolidge high works. The writer takes all the craziness of a normal high school and embellishes them; for instance the school guidance counselor is always using big words and thinks all the students need help. We will write a custom essay sample on About sylvia barret or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page And Mr. Mchabe the administrative assistant who is nosy about everything. The Janitor who is never available. The students are also exaggerated, the slut who needs to be next to two boys boys at once in class. The student government organization president, he always is looking for a vote. This book shows how Sylvia works hard for the kids and they could care less. She thinks shes doing right by them and is always trying to help out. Sylvia rights to her best friend Ellen, who has a husband and daughter (Which is what Sylvia dreams of one day having) to tell her about Calvin Coolidge. It seems in every letter her attitude and opinion change. First she hates it, then she loves it.

Green Fire Whirlwind

Green Fire Whirlwind Its easy to make your own green fire whirlwind or twister. This is a variation of the regular fire tornado project, except using a flame colorant to produce green fire. Green Fire Whirlwind Materials cylindrical mesh container (such as stapled chicken wire, screen or a metal mesh trashcan)turntable or carousel (or even a rotating chair or stool)methanol or other alcoholboric acid, borax or copper sulfate Make the Green Fire Whirlwind Make sure the mesh cylinder fits on the turntable and freely rotates.Prepare a colorant fuel: Dissolve some boric acid in a small amount of methanol. If you dont have methanol, you can use borax or copper sulfate with rubbing alcohol.Place a fireproof container of the colorant fuel inside the mesh cylinder, which is on the turntable.Ignite the fuel and give the turntable a spin.The fire will go out on its own or you can blow it out. Watch a video of this fire project. Safety Information Use reasonable precautions when performing fire projects. Do not perform this green fire project near flammable object. Have a means of extinguishing the fire, should an accident occur. While this project may be performed using solid fuel, the spinning surface may cause a solid to fly outward, presenting a hazard. The use of liquid fuel is advised. Methanol is toxic and may be absorbed through the skin, so if you use this chemical, avoid skin contact or inhalation of fumes.

Collge Sports, its advantages (good) Research Paper

Collge Sports, its advantages (good) - Research Paper Example Notably, sporting coaches ensure the success of students in college sports. Nevertheless, the type of sports that specific colleges offer depend on various factors which may include the season of the year, orientation of the college, and the availability of resources. However, some of the sports that colleges offer include basketball, football, volleyball, American football, Water Skiing, Snow skiing, Tubes, swimming, athletics, Softball, baseball, field hockey among others. Moreover, there are college competitions that involve these sporting activities. At the same time, there are College Sports Channels that provide college sport highlights. However, there has always being questions and researches regarding the advantage and disadvantages of college sports. Most assuredly, the benefits that colleges derive from college sports may go beyond money and may be difficult to measure since they are not monetary (Drescher 1). Ideally, college sports bring massive exposure to the college (R obe 1). In fact, when colleges participate in big-sporting championships they get a chance for massive national exposure to thousands of spectators through the televisions that broadcast such events. As such, through college sports, many people get to know about the sporting colleges thus attracting students, sponsors, or donations subject to the fact that many people will get all the relevant information about the college. Moreover, college sports promote the academic mission of such institutions. In fact, there are major colleges whose mission statement abhors sporting success. As a result, participation in college sport will enable them to attain their mission (Robe 1). Indeed, according to Robe, â€Å"Martin certainly seems to think so, as he gushes that weekly televised football games give viewers â€Å"a chance to see what LSU is about† (Robe 1).At the same time, college sports are a very profitable adventure for an institution as it draws huge revenues from the ventur e. First, college sports attract huge returns from the loyal fans that pay the entrance fee to experience the college sports events. More so, colleges charge broadcasting fees that relate to loyalties to sporting channels that broadcast college sporting championships. Such fees amount to millions of dollars especially for big teams with huge stadiums. For example, according to Jonathan Robe, â€Å"It is true, on the other hand, that athletics is a highly profitable enterprise for LSU (the school had $111 million in revenues to go with its $102 million in expenditures)† (Robe 1). In addition, the college sports subsequently increases the donations and sponsorships to the reference college as there are partners who value sporting success and reward it inform of scholarships and donations to the institution. Indeed, according to Michael L. Anderson, â€Å"large increases in team performance can have economically signi?cant effects, particularly in the area of athletic donations † (Anderson 24). More so, students can also benefit financially from college sports in cases where colleges pay students to participate college sporting competitions. Similarly, colleges can use college sports to do fundraisers aimed at boosting the financial status of such institutions. Furthermore, college sports improve the academic reputation of a school and boosts enrollment (Anderson 1) as more people would love to associate with the