Tuesday, December 31, 2019

Langston Hughes Theme For English B - 1332 Words

My response to Langston Hughes in Theme for English B is we have a variety of interests that are relatable to both of us. We encountered and conquered the greatest battles in our lives. We confronted segregation and rejection in view of the color of our skin and identity. After reading his poem, I was reminded of how I experienced discrimination and rejection throughout public school and I was labeled an outsider. I was discriminated and rejected not only just the color of my skin, it’s because of my disability. Langston Hughes’ Theme for English B made me feel the same way at public school. I wonder, precisely who am I? Where do I fit on this Earth? Indeed, these are a couple of questions that Hughes struggles with, aside from the world in which he was posing these questions. I was lost, but now I found my identity and build great character. My identity, which includes my race, disability, and my values are either accepted or not in this broken world. These three thin gs affect how I read Langston Hughes’ poem because I was faced with deep ambivalence toward the prevailing society, but now I feel that I’m open and positive about society and my place in it. During Hughes’ era, he experienced college as a black man in a group of white students. He was left out because he is black and he has similarities. For me, I was questioning on why I was hated by a group of students who were the same race as me. They told me that I m not black enough. I was confused and frustratedShow MoreRelatedLangston Hughes Theme For English B785 Words   |  4 PagesTheme for English B by Langston Hughes A â€Å"Theme for English B† is a poem written by Langston Hughes, in 1949 during the Harlem Renaissance. In his poem Langston Hughes was able to raise the question to anyone who was struggling to find his or hers identity, I was able to relate towards the poem because I too struggle with my identity and what my goals are in life. Hughes was also able to express that two people can learn from each other no matter their race or gender, by trying to relate to hisRead MoreLangston Hughes Theme For English B845 Words   |  4 PagesIn â€Å"Theme for English B† Langston Hughes dramatizes race and self-identity. Hughes is struggling to relate himself to his teacher and everyone around him, so he starts off by telling readers about his background such as his age and where he has lived. â€Å"I am twenty-two, colored, born in Winston- Salem† (2). Through the first stanza of the poem we know that Hughes is living through a time where race is a big issue and not too many African American adolescents are in school like he is. He is learningRead MoreTheme For English B By Langston Hughes1273 Words   |  6 PagesThroughout my life I have experienced many trials that are quite different to that of the narrator in â€Å"Theme for English B†; however, there are some similarities such as his life experiences, that can be compared to those of the narrator. In this poem Langston Hughes writes of a man who is given an assignment with very abstract and philosophical instructions for writing this paper. Accordingly, the narrator has some difficulties at first because he thinks of how different he and the professor isRead More Analysis of Theme for English B by Langston Hughes Essay1793 Words   |  8 Pages Langston Hughes was an African American poet and author who joined other black artists to break literary barriers during the civil rights movement. The poem entitled Theme for English B was written thirty years or so after the birth of the Harlem Renaissance, but still embodies why the Renaissance had originated in the first place. I believe this poem reflected on Hughes life in general, but more importantly on the fight against the ignorance that created discrimination. James Mercer LangstonRead MoreAnalysis Of Langston Hughes Poem Theme Of English B911 Words   |  4 PagesThe more you know, the greater you individual power becomes. Upon reading Langston Hughes poem â€Å"Theme of English B† I understand that knowledge does not discriminate or separate people based upon race, age, or educational level. However, it brings us together and allows us to grow. Once you obtain any form of knowledge from anyone power is gained. Every time you quire new information you become powerful. â€Å"Theme of English B† brings light that we as a nation learn from each other if we are open mindedRead MoreAnalysis Of `` Girl `` By Jamaica Kincaid And Theme For English B By Langston Hughes1228 Words   |  5 PagesHow can two completely different texts convey the same message while covering different issues? In this paper I will argue that â€Å"Girl† by Jamaica Kincaid and â€Å"Theme for English B† by Langston Hughes are both addressing the same issue but in different ways. I will look at the similarities of characters, symbolism, and text found in the story. Even though the texts are different, th ey are both revealing social issues found in society. â€Å"Girl† by Jamaica Kincaid is a short story that consists ofRead MoreAnalysis Of Langston Hughes s Poem Theme From English B 1592 Words   |  7 Pages What Lies Beneath Langston Hughes was an American poet who spent a majority of his life growing up in Cleveland, Ohio as well as Lincoln, Illinois. Hughes was able to travel across the states and to several different countries which allowed him to experience diversity and hardships like poverty and racial discrimination. His teenage years was around the time that he would start to write poetry. The poetry that he wrote throughout his life incorporated Black culture and revealed his deeper viewsRead MoreLangston Hughes Theme for English B and Gerald Graff’s Hidden Intellectualism882 Words   |  4 PagesLangston Hughes â€Å"Theme for English B† and Gerald Graff’s essay â€Å"Hidden Intellectualism† portray racial separation and intellectual isolation, respectively. Hughes’ essay is poetic justice, and Graff’s is a call to arms. Hughes’ is short and to the point and is simply what it is, no arguing or convincing, just raw thought. Graff’s is hig hly intellectual; offering examples and reasoning, and it could even be seen as a not-quite-finished plea to the nation to reevaluate our education system. But theRead MoreLangston Hughes: Spokesman for Civil Rights960 Words   |  4 PagesTracy Johnson Mr. Bush English Comp. 11 26 October 2012 Langston Hughes: Spokesman for Civil Rights The purpose of this essay is to examine the theme of three Langston Hughes poems; â€Å"I. Too,† â€Å"Mother to Son,† and â€Å"Theme for English B.† The theme of these three essays is civil rights. Langston Hughes was born in Joplin, Missouri in 1902. His parents separated early in his life, he lived with his mother in Kansas City. Langston Hughes attended High School where as a senior he wrote, â€Å"The NegroRead More`` True Freedom `` By Langston Hughes1163 Words   |  5 Pagesup for beliefs. Langston Hughes, an American poet known for his writing during the Harlem Renaissance period said, â€Å"In all my life, I have never been free. I have never been able to do anything with freedom, except in the field of my writing.† (citation). As a young African American man, Hughes faced man obstacles, but writing gave him a sense of freedom of expression. His poetry reached people of various social, cultural, and racial backgrounds. Hughes’ poetry has timeless themes that give insight

Monday, December 23, 2019

The International Financial Reporting Standards - 895 Words

Article: 1 Adoption of IFRS by Central Government in UK The International Financial Reporting Standards (IFRS) have made an impact on the foundations of accounting, resulting in a different stance from the prior UK GAAP. Some of the more noticeable changes included; the increase of government resources being allocated to the standard. Companies will be required to provide all information of the incoming and expenditure of all money and assets under the new regulations. The presentation and terminology were altered in the current â€Å"Income Statement† and â€Å"Statement of Financial Position† leading to a change of some aspects on the budgets and estimates. â€Å"Fair value†; the unbiased evaluation of an assets potential market†¦show more content†¦The review committee of the Scrutiny Unit has addressed the changes made by IFRS. This includes whether the Treasury department adjusts to the fact that the budgets reflect additional costs, minimize hidden costs, therefore making the budget more accurate. Article:2 IFRS adoption and capital market consequences The outcomes on cost of capital required would be lowered as it improves the liquidity of the company within the market under the new regulations that is the IFRS. Many authors such as Daske et al. (2008) and Li (2010), along with Florou and Kosi (2009) have conducted studies to see if these results materialize in adopting the new jurisdiction. A study done by Li in 2010 shows that in 2005, the cost of equity has declined by 47% under the new regulations. Daske et al (2008) found mixed evidence about the effects of the adoption of IFRS. His study was based on the Liquidity of the capital market under the new regulation. In addition to this study, Florou and Kosi decided to look into another dimension by analyzing the impact of debt financing on capital markets. It was surprising to find that the yield was 39 basis points lower by companies that have adopted the International Standards. The research conducted also found out that mutual funds holdings increased over a period by those who had adopted the new standards. In another study done by DeFond et al, the foreign ownership of companies was

Sunday, December 15, 2019

Places and Manner of Articulation in English Free Essays

| PLACES OF ARTICULATION The active articulator usually moves in order to make the constriction. The passive articulator usually just sits there and gets approached. A sound’s place of articulation is usually named by using the Latin adjective for the active articulator (ending with an â€Å"o†) followed by the Latin adjective for the passive articulator. We will write a custom essay sample on Places and Manner of Articulation in English or any similar topic only for you Order Now For example, a sound where the tongue tip (the â€Å"apex†) approaches or touches the upper teeth is called an â€Å"apico-dental†. Most of the common combinations of active and passive articulator have abbreviated names (usually leaving out the active half). These are the abbreviated names for the places of articulation used in English: Bilabial The articulators are the two lips. (We could say that the lower lip is the active articulator and the upper lip the passive articulator, though the upper lip usually moves too, at least a little. ) English bilabial sounds include [p], [b], and [m]. [pic] Labio-dental The lower lip is the active articulator and the upper teeth are the passive articulator. English labio-dental sounds include [f] and [v]. [pic] Dental Dental sounds involve the upper teeth as the passive articulator. The active articulator may be either the tongue tip or (usually) the tongue blade. Dentals are the initial sounds of words ‘thin’ and ‘that’. [pic] Alveolar Alveolar sounds involve the alveolar ridge as the passive articulator. The active articulator may be either the tongue blade or (usually) the tongue tip. English alveolar sounds include [t], [d], [n], [s], [z], [l]. [pic] Post alveolar Post alveolar sounds involve the area just behind the alveolar ridge as the passive articulator. The active articulator may be either the tongue tip or (usually) the tongue blade. English postalveolars include [[pic]r ]. pic] Linguists have traditionally used very inconsistent terminology in referring to the post alveolar POA. Some of the terms you may encounter for it include: palato-alveolar, alveo-palatal, alveolo-palatal, and even (especially among English-speakers) palatal. Many insist that palato-alveolar and alveo (lo)-palatal are two different things — thoug h they don’t agree which is which. â€Å"Post alveolar†, the official term used by the International Phonetic Association, is unambiguous, not to mention easier to spell. Palato-alveolar These are produced by two simultaneous articulations: ) the blade of tongue articulates against the teeth ridge. b) The front of tongue is raised towards the hard palate. e. g. initial sounds in words ‘ shampoo’, ‘jug’, ‘cheese’ are palato-alveolar sounds. Palatal The active articulator is the tongue body and the passive articulator is the hard palate. The English glide [j] is a palatal. Velar[pic] The active articulator is the tongue body and the passive articulator is the soft palate. English velars include [k], [g] and also ‘ing’ sound in word ‘knowing’. [pic] Glottal This isn’t strictly a place of articulation, but they had to put it in the chart somewhere. Glottal sounds are made in the larynx. For the glottal stop, the vocal cords close momentarily and cut off all airflow through the vocal tract. In [h], the vocal cords are open, but close enough together that air passing between them creates friction noise. [pic] MANNER OF ARTICULATION †¢ Stop, an oral occlusive, where there is occlusion (blocking) of the oral vocal tract, and no nasal air flow, so the air flow stops completely. Examples include English /p t k/ (voiceless) and /b d ? / (voiced). If the consonant is voiced, the voicing is the only sound made during occlusion; if it is voiceless, a stop is completely silent. What we hear as a /p/ or /k/ is the effect that the onset of the occlusion has on the preceding vowel, as well as the release burst and its effect on the following vowel. The shape and position of the tongue (the place of articulation) determine the resonant cavity that gives different stops their characteristic sounds. All languages have stops. †¢ Nasal, a nasal occlusive, where there is occlusion of the oral tract, but air passes through the nose. The shape and position of the tongue determine the resonant cavity that gives different nasals their characteristic sounds. Examples include English /m, n/. Nearly all languages have nasals, the only exceptions being in the area of Puget Sound and a single language on Bougainville Island. †¢ Fricative, sometimes called spirant, where there is continuous frication (turbulent and noisy airflow) at the place of articulation. Examples include English /f, s/ (voiceless), /v, z/ (voiced), etc. Most languages have fricatives, though many have only an /s/. However, the Indigenous Australian languages are almost completely devoid of fricatives of any kind. †¢ Affricate, which begins like a stop, but this releases into a fricative rather than having a separate release of its own. The English letters â€Å"ch† and â€Å"j† represent affricates. Affricates are quite common around the world, though less common than fricatives. †¢ Flap, often called a tap, is a momentary closure of the oral cavity. The â€Å"tt† of â€Å"utter† and the â€Å"dd† of â€Å"udder† are pronounced as a flap in North American and Australian English. Many linguists distinguish taps from flaps, but there is no consensus on what the difference might be. No language relies on such a difference. There are also lateral flaps. †¢ Trill, in which the articulator (usually the tip of the tongue) is held in place, and the airstream causes it to vibrate. The double â€Å"r† of Spanish â€Å"perro† is a trill. Trills and flaps, where there are one or more brief occlusions, constitute a class of consonant called rhotics. †¢ Approximant, where there is very little obstruction. Examples include English /w/ and /r/. In some languages, such as Spanish, there are sounds that seem to fall between fricative and approximant. †¢ One use of the word semivowel, sometimes called a glide, is a type of approximant, pronounced like a vowel but with the tongue closer to the roof of the mouth, so that there is slight turbulence. In English, /w/ is the semivowel equivalent of the vowel /u/, and /j/ (spelled â€Å"y†) is the semivowel equivalent of the vowel /i/ in this usage. Other descriptions use semivowel for vowel-like sounds that are not syllabic, but do not have the increased stricture of approximants. These are found as elements in diphthongs. The word may also be used to cover both concepts. †¢ Lateral approximants, usually shortened to lateral, are a type of approximant pronounced with the side of the tongue. English /l/ is a lateral. Together with the rhotics, which have similar behavior in many languages, these form a class of consonant called liquids. [pic] How to cite Places and Manner of Articulation in English, Papers

Saturday, December 7, 2019

Accounting Software Implementation Macquarie Group-Free Samples

Question: Discuss About The Software Implementation At Macquarie Group? Answer: Introduction The report is made in the light of Macquarie Group, a reputed company based in Sydney, Australia. The purpose of the report is to focus on the importance of implementation of accounting software packages by small to large-scale businesses for furthering the development of the same. Accounting Software packages help a company of any scale to manage all financial aspects and issues by keeping electronic records of the same and providing solutions related to any accounting issues (Hall 2012). Therefore, it is better to implement software that can help in efficient handling of accounts related matters. About the Company and its Organisational Structure Macquarie Group is a financial institution that provides financial aid to its clients in any manner. It provides its clients with solutions to manage assets, gives guidance related to banking, investment and such. The company was listed in the year 1996 whose current managing director (MD) and CEO is Nicholas Moore (Macquarie.com 2017). The non-hierarchical organisational structure of Macquarie is divided into five functional divisions. The executive committee is a centralised group that is formed with the MD, Deputy MD, Risk Management Head, Global Chief Operations officer and Chiefs of Macquaries main operating departments. There are separate departments within the organisation that is managed and handled by these operating groups. These departments are inter-related depending on their specialisation in specific market. Apart from the operational divisions, there are four service divisions that provide the support, infrastructure and framework required by the operational divisions for the management of the business. The four service groups are Financial Management, Risk Management, Corporate Operations, Legal and Governance Group (Macquarie.com 2017). Figure 1: Organisational Structure of Macquarie Group (Source: Macquarie.com 2017) Operational Issues of the Company due to its Structure The organisational structure of the company has led to certain operational problems related to its services to its clients. Australian Securities and Investment Commission (ASIC) ordered the company to compensate 160,000 clients including the past and existing ones. The company is accused of misconduct and wrong financial advice provided by its financial advisers that had caused huge financial loss to the clients (Mossa and Silvapulle 2012). The advisors used a cheat file known as the Penske File that contains answers to important questions required in professional development exams. The financial advisors of the company are also accused of intentionally labelling people as sophisticated-wholesale investors so that their money can be utilised in risky investments ignoring the security provided to retail investors (Li, Allan and Evans 2015). Apart from this massive scandal, the company have faced problem due to poor quality of record keeping and lacking proper information about its cl ients. The organisational structure is non-hierarchical that is the top management of the company must depend on the reports of the service departments and do not examine the feasibility of the reports. This type of organisational structure has hindered the company to get information about the activities performed by the financial advisors, which has led to such operational scandals (Li, Allan and Evans 2015). System Acquisition methods of Macquarie Macquarie Group uses three vendor software providers as a method of system acquisition. Intralinks is collaboration and project management software that supports strategic collaboration solutions for various industries including financial services (Www2.intralinks.com 2017). It helps the company in providing financial solutions and management guidance in the organisation. Manage Engine is another software used by the company that provides real-time management tools for IT sector of an organisation (Manageengine.com 2017). The software provides efficient performance in critical IT infrastructure that includes desktops, applications, networks, servers and such. Synopsys is a software provider that provides testing and optimisation tools for the IT sector of the company dealing with software that will allow secure financial transactions and processes in between the organisation and its clients (Synopsys.com 2017). Apart from the software that Macquarie Group utilises from the three software vendors mentioned above, the company have also created custom software to improve the relationship of the bank with the customer. The bank has developed a data layer between the existing legacy systems and the banks clients. The data layer is developed using open source database tool along with machine learning technologies and Big Data (ComputerWeekly 2017). Macquarie Banking Group is a digital-only bank that does not have any physical branch apart from its headquarter. In case of digitalised banks, a good customer experience is solely dependent on the online websites or the applications that help to cater for all the needs of the customer. Therefore, the primary objective of a digitalised bank is to improve the quality and service of the websites or applications to provide customer a flawless experience (ComputerWeekly 2017). In case of legacy systems, there is always an intermediate person involved between the bank and its client who manage the communication between the business and client. However, in case of digitalised banks like the Macquarie Group the customer approaches the bank directly regarding any matter.Therefore, the services provided by the bank through the digital medium are necessary to fulfil all the requirements of the customer. The data layer that is implemented on top of the legacy system is known as the customer experience layer (CX), which removes the complicated features of a legacy system. The open source software used by the company is provided by DataStax. The data stored in the legacy systems are initially migrated to the implemented data layer that is made on the DataStax platform (ComputerWeekly 2017). The second phase involves implementation of sophisticated artificial intelligence (A.I) to execute functions like real-time data analysis and machine learning. The implementatio n of an A.I will help to facilitate the customer with their requirements irrespective of time. The last phase includes the decommissioning of the legacy systems completely from the back end after all the user data have been migrated from the legacy systems to the new data layer. The maintenance of legacy systems is very costly and it often exhausts the resource of the IT sector of a company and eventually various issues arise due to it. Removal of the legacy systems will help the organisation greatly in terms of finance and will allow the investment of the saved money in improving other sectors of the same (ComputerWeekly 2017). System Flowchart for the Sales Procedures of Macquarie Group The figure provided below shows the system flowchart for the sales procedure of Macquarie Banking Group. The chart shows that the operation in the sales process starts from the customer who places an order request, say for a Credit Card. The order or disapproved by the banks executive depending on the terms of the company. Once the order is confirmed, it is delivered to the customer (Macquarie.com 2017). Figure 2: System Flowchart for Sales Procedure of Macquarie Group (Source: Macquarie.com 2017) Control Problems in the System and Possible Frauds The non-hierarchical structure of the organisation has created a gap in various levels in the organisation. The management of the organisation fail to monitor the activities of the service team that has created control problem. The financial advisors are undertaking unfair and illegal means for self-interest (Ting 2014).They are cheating the clients and using a specific file called the Penske File that contains answers to important questions required in professional development exams. These frauds have led the company to compensate for the damage caused to 160,000 customers as ordered by ASIC (Ting 2014). Development and Adoption of the Accounting Software Packages Macquarie Banking Group has adopted Xero as the accounting software package. Xero is a third-party accounting software package provider that is based in Australia. It provides for all the online financial helps that are required by the customer of Macquarie bank. The clients can view their account details along with transaction history that took place in that account through the Xero app (Dimitriu and Matei 2014). Xero provides a direct feed and online mini statement to the customers on the existing status of their account. The accounting software is also responsible for the bookkeeping of the entire banking activity log daily that allows the organisation to keep records of its past activities and refer the same when required. The financial records and the customer details are efficiently maintained by the software (Mageto 2017). Current Market Size The figure provided below shows a graph where the market size of four leading banks of Australia, including Macquarie Bank, are analysed and recorded from the month of March 2017 to August 2017.The grey coloured graph depicts the market size of Macquarie Banking Group. The figure clearly proves that Macquarie Bank is at the top of the chart in the market and is dominating the same in comparison to its other competitors (Macquarie.com 2017). Figure 3: Current Market Size of Macquarie Group (Source: Macquarie.com 2017) Leaders in the Market The dominant leaders in the Australian market along with the Macquarie Group are the Commonwealth Bank of Australia, Westpac Banking Corp and the Scentre Group. Each bank has adopted different competitive strategies to stay ahead from its rivals in the market.The Commonwealth Bank of Australia has adopted the strategy to excel in customer service, while the Westpac Banking Corps strategy is to achieve technological and operational excellence. The Macquarie Group have given stress on the variety of services that can be provided to their clients. The clients of Macquarie bank enjoy a large variety of services than other banks provide, which has proved to give an edge to the bank in the competition in the market (Bhattacharya, Romani and Stern 2012). Existing Challenges Encountered by Users of Accounting Software The users of accounting software packages frequently face problems related to the same. The reason for most problem encounters are use of outdated software or the ones that are not very user-friendly (Simkin, Norman and Rose 2014). Lack of proper protection is also a matter of concern for the accounting software users as important company data are accessible to the third-party service providers. There is some accounting software that have weak reporting service and fail to help users who desire to fetch their stored business data. There are many more challenges that is faced by an accounting software package user which requires detailed analysis (Mutongi 2014). Some Recommendations To avoid the problems mentioned above while using accounting software packages, it is better to use sophisticated firewall and network security software that will manage data protection and use trusted as well as reputed and user-friendly accounting software service provider, so that the user can avail an efficient accounting service. Conclusion Considering all the pros and cons of availing an accounting software service, the report concludes that it is necessary to implement this service for businesses of every size and competency for furthering their improvement. References Bhattacharya, A., Romani, M. and Stern, N., 2012, May. Infrastructure for development: meeting the challenge. In Centre for Climate Change Economics and Policy, Londres. www. cccep. ac. uk/Publications/Policy/docs/PP-infrastructure-for-development-meeting-the-challenge. pdf. Consultado el (Vol. 15). ComputerWeekly. 2017. Customer experience transformation at Macquarie bank brings legacy system retirement as a bonus. [online] Available at: https://www.computerweekly.com/news/450418866/Customer-experience-transformation-at-Macquarie-bank-brings-legacy-system-retirement-as-a-bonus [Accessed 17 Aug. 2017]. Dimitriu, O. and Matei, M., 2014. A new paradigm for accounting through cloud computing. Procedia Economics and Finance, 15, pp.840-846. Hall, J.A., 2012. Accounting information systems. Cengage Learning. Li, Y., Allan, N.D. and Evans, J.R., 2015. An analysis of Australian Banks Operational Risk Events using evolutionary techniques. Macquarie.com. 2017. Macquarie Group. [online] Available at: https://www.macquarie.com/in/corporate [Accessed 17 Aug. 2017]. Mageto, J., 2017. Accounting Softwares in Australia. An Overview. Manageengine.com. 2017. Desktop Management Software | Desktop Administration Software | Mobile Device Management (MDM) Software. [online] Available at: https://www.manageengine.com/products/desktop-central/index.html?gclid=CjwKCAjw_dTMBRBHEiwApIzn_F6__J9DI2QeeBUgBlGxbT1fsvGFhjpJHqTSwaJ7nOJhgC5Jqk5BMhoC83QQAvD_BwE [Accessed 17 Aug. 2017]. Moosa, I. and Silvapulle, P., 2012. An empirical analysis of the operational losses of Australian banks. Accounting Finance, 52(1), pp.165-185. Mutongi, B., 2014. An analysis of the effectiveness accounting information systems on decision making: a case of MMCZ. Simkin, M.G., Norman, C.S. and Rose, J.M., 2014. Core concepts of accounting information systems. John Wiley Sons. Synopsys.com. 2017. Synopsys. [online] Available at: https://www.synopsys.com/ [Accessed 17 Aug. 2017]. Ting, A., 2014. Now you see it now you don't: Who is the taxpayer in the Macquarie Bank case. Austl. Tax F., 29, p.477. Www2.intralinks.com. 2017. Securing Business Beyond Boundaries. [online] Available at: https://www2.intralinks.com/global/en?531406168gclid=CjwKCAjw_dTMBRBHEiwApIzn_JQBUKJzOerEURndxw62_89V-Kr1aGf02GVz7MKZ3fgldxufruaKNxoCYsgQAvD_BwE [Accessed 17 Aug. 2017].