African American And Post Colonial Criticism - 1341 Words

Leah Vaidya Professor Rothenberg ENLS 2000 29 October 2017 African American and Post-Colonial Criticism The discussion of African American theory must begin with the discussion of the exclusion of African American history and literature in education in order to maintain what Tyson calls â€Å"the cultural hegemony†, which is the prominence and control of white people in America. The reason why they are not included is because, as Tyson says, the inclusion of African American writings and history upsets the racist stereotypes presented about African American people. A large part of these stereotypes rest on an idea called racialism—which asserts racist ideals based on moral, intellectual, and physical differences that have biological origins.†¦show more content†¦The first is the fact that everyday racism is experienced by people of color so frequently that it has become the norm. This can include everything from micro aggressions to the denial of the existence of racism by white people in America. The second is interes t convergence which refers to the fact that racism often ‘converges’ with other interests of capitalist America. The third is the social construct of race which addresses that ‘race’ is an idea that must be defined. This idea is complicated even more by the fact that sometimes once nonwhite groups are now considered white. This fact, while complicating the definition of race, reveals that race is just a social construct that reflects societies ideas about it at a specific time. Another example of this is seen in the census, in which people for many years have not been able to choose more than one race. The fourth is differential racialization which means that dominant group treats different minorities in different ways at different times. Based on the â€Å"needs of white society†, various groups can be stereotyped as good or bad. The fifth tenet is intersectionality which refers to the fact that race is not isolated, but intersects with class, sex, gender identity, etc. The final tenet is the voice of color positions which asserts that people of color are better to speak about race and racism because they experience it first had. These six tenets serve as a spring board to discuss many other ideasShow MoreRelatedEssay on Colonial Oppression of Women1123 Words   |  5 PagesColonial and Postcolonial debates along with the issues of Feminism have always been challenging discourses. The present day world with the constant cultural encounters and clashes as well as the ideas regarding pluralism and multiculturalism motivates a curiosity on the part of the onlooker to search the answer to the question who is who in todays world when there is a continuous struggle between different countries not only politically and militarily but also culturally. In this situation theRead MoreAnalysis Of Chinua Achebe s The Flies 1483 Words   |  6 Pagestemplate by including its plot, but enters into dialogue with its politics. Nervous Condit ions accepts the existence of a unified pre-colonial culture, it also depicts a shift from this culture to a post colonial setting of the mission school. Again, Dangarembga’s novel differs in its politics from Achebe’s in its conclusions of both traditional and post colonial life, it sees the presumption of women as subservient to men as an issue with both communities. This difference between Achebe and DangarembgaRead MoreUnited Nations Adoption of the Universal Declaration1437 Words   |  6 Pagesconstitute torture or cruel, inhuman or degrading treatment--by drawing on that basic concept of anthropology, cultural relativity. Any criticism is read as Eurocentric and yet another an imposition of inappropriate western Enlightenment ideas about liberal individualism. 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For all that time the story of Africa had been told by Europeans, and the narrative they presented was a shoddy one. The black man; if in fact a brother was certainly at most a junior sibling. As such, when Africa did eventually open its own mouth to speak, the rest the world were expecting little more than primitive imitation. Instead they were met with the devastatingly eloquence of Chinua Achebe. Known as the father of modern African literature, the NigerianRead More Bhabhas Contribution to Postcolonial Theory Essay2599 Words   |  11 Pagesis one of these writer who is born and brought up in Nigeria, a colony of British Empire until 1960, postcolonial approach is one of the most appropriate critical methods to deal with her narratives. Besides, since she is focusing on women in the colonial and postcolonial setting trying to foreground their subjugation, utilizing ideas proposed by Gayatri Chakravorty Spivak and Chandra Talpade Mohanty as pioneers of postcolonial feminism are helpful in coming to the desired conclusion in this thesisRead MoreThe Postcolonial Of Amitav Ghosh s Novels Let Us Begin3362 Words   |  14 Pagesby theorizing the entire process of imperialization or colonization. In the following chapters I will try to understand the postcolonial perspective in Amitav Ghosh’s fictional works. As Peter Barry observes in his Beginning Theory, postcolonial criticism emerged as a distinct category only in the 1990s. It has gained prominence through the influential books like In Other Worlds (Gayatri Spivak, 1987), the Empire Writes Back (Bill Ashcroft, 1989), Nation and Narration (Homi Bhabha, 1990) and CultureRead MoreEssay on Post Colonial Interpretations of Shakespeare’s The Tempest1908 Words   |  8 PagesPost Colonial Interpretations of Shakespeare’s The Tempest â€Å"†¦do we really expect, amidst this ruin and undoing of our life, that any is yet left a free and uncorrupted judge of great things and things which reads to eternity; and that we are not downright bribed by our desire to better ourselves?† – Longinus Since the seventeenth century many interpretations and criticisms of William Shakespeare’s The Tempest have been recorded. 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Leadership Styles Of The X Theory And The Y Theory

ven John Wooden definition of success is refreshing and unique: Wooden states that success is a peace of mind which is a direct result of self- satisfaction knowing you made the effort to become the best of which you are capable. This paper will seek to describe Wooden’s Pyramid of Success and how it fits the business environment in my work place. Also, this paper will identify similarities and differences within the Pyramid of Success by comparing it to leadership styles of the X Theory and the Y Theory. Throughout the Pyramid of Success John Wooden identifies different rationales for each aspect, we will provide our understanding of all his aspects. Lastly, we will attempt to create a new pyramid of success and develop a step by step strategy that allows members to use it and adapt to it. John Wooden Pyramid Style Reflected in CLPHA John Wooden Pyramid of building blocks directed toward leadership. Each example is shared through his basketball coaching experiences, but can b e applied back to everyday life and business. Working as the Director of Operations for CLPHA our training and development is based on the philosophy of Wooden, which focuses team work, value and success. Wooden stresses team spirit as an eagerness to sacrifice personal interests or glory for the welfare of all. The team comes first. Here at CLPHA we work as a team. We hold team meetings two or three times weekly. We have a database that we can collaborate as a team and share ideas and opinionsShow MoreRelatedThe Theory X And Y Leadership Model1302 Words   |  6 Pagesto successful leadership and the motivations behind them. A leadership style can be defined as a leaders characteristic behavior when directing, motivating, guiding, and managing groups of people (Cherry, 2006). In order to lead people more effectively, it is critical to understand the assumptions and influences of different leadership styles. 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Revenue Recognition Free Essays

Generally Accepted Accounting Principles: Generally Accepted Accounting Principles (GAAP) are general guidelines, which instruct firms on how to form their financial statements and how to accurately measure their profit levels. Generally Accepted Accounting Principles (GAAP) forms a conceptual framework that defines the nature and purpose of accounting and provides a theoretical framework regarding the manner in which transactions should be treated. The principles governing accounting procedures, however, may be amended or changed over time, and this may mean that new rules are devised regarding how transactions should be measured, reported, and presented to users (Hodgdon et al, 2009). We will write a custom essay sample on Revenue Recognition or any similar topic only for you Order Now There should be consistency in the principles used for accounting purposes to promote reliability in financial statements and ensure that all transactions are treated equally by all firms, otherwise there are high chances of financial statements being inaccurate (Wustemann Kierzek, 2005). The essay will describe the principles of revenue recognition, the difference between â€Å"income† and â€Å"revenue†, measurement issues between historical cost and value, matching of revenue and expenses, and the differences between the previous conceptual framework and the amendments made in the new revenue recognition model. The essay will conclude with a summary of the main points made in the answer and an analysis of whether the new proposed model has caused concern to respondents. The principles of accounting form a framework that enables users to properly understand the data included in financial statements and make it useful. It enhances the relevancy of the information, makes it free from error, neutral, and comparable to the financial statements of other firms. One of the current issues prevailing in accounting standards includes the issue of the principles of revenue recognition. (Schipper et al, 2009). iAS 18 and New Proposals Made: There are two main revenue recognition standards which incude iAS 18Revenue and iAS 11 Construction Contracts. However, the main problem with these revenue recognition models is that they may be difficult to comprehend and their application may also be a hassle. Moreover, iAS 18 does not thoroughly provide guidance on the topic of revenue recognition arrangements which have multiple elements. The iASB has decided to revise the accounting standard on revenue recognition as inconsistencies and weaknesses exist in the standard. The proposals for improvement in iAS 18 include removing inconsistencies and weaknesses in the existing revenue recognition framework, improving the standard of comparability of revenue recognition practices across industries, disclosing more vital information in financial statements, and the simplification of the preparation of financial statements. One of the main important distinctions made in the revenue recognition model is the distinction between â€Å"income† and â€Å"revenue†. Income is defined as the economic benefits that a firm may generate in the course of an accounting period which include an increase in the inflows or the value of assets or the decrease liabilities that in turn increases equity. This does not include the additional contributions made by existing and new equity holders. However, revenue is defined as the income that arises in the course of ordinary activities of an entity such as the sale of goods etc. The prevailing issue in accounting standards is when to recognize revenue and how to measure it reliably. According to the new accounting standard, revenue is recognized through the selling goods, the provision of services, and third party’s using the entity’s assets which results in yielding interest, royalties, and dividends. Another major issue in the revenue recognition model is how to measure assets or liabilities and whether to measure them at cost price or at value. Using the cost method may be considered reliable as the cost is known, yet the problem arising in the use of cost is that it relies on past figures (Cairns, 2006).Using the value method may be considered more useful or reliable as it uses up-to-date information but may not always be accurate as the current value of assets or liabilites may vary in measurement from firm to firm (Cairns, 2006). According to IAS 18 (Olsen Weirich, 2010) revenue shall be measured at fair value which is the amount at which an asset or liability can be settled between two knowledgeable willing parties in a transaction conducted at arm’s length. There are various conditions which result in the recognition of sales, such as when the entity has transferred to the buyer the significant risks and rewards associated with the ownership rights of the goods, the entity holds no managerial or controlling rights over the goods sold, the revenue generated and calculated from the sales can be measured reliably, the entity will benefit from the economic benefits of the transaction, and the costs incurred with respect to the transaction can be reliably calculated (Olsen Weirich, 2010). Problems with Proposed Standard: The costs associated with each of the transactions must be matched to the revenue generated and these costs are categorized as expenses. Each sale results in the occurrence of an expense which must be recognized in coordination with the revenue generated and put in its respective category in order to ensure the balancing of the income statement. However, the new proposed standard has given rise to significant feedback from users which includes the suggestion that while the recognition of revenue generated through selling goods, includes the transfer of control or an assessment of whether risks and rewards have been transferred, it should also include a collectability clause (Olsen Weirich, 2010). However, other respondents have asked â€Å"transfer of control† to be particularly defined before it is included in the model (Wagenhofer, 2013). While the new revenue recognition model provides a detailed basis for accounting standards and has defined a wide scope for the proper classification of transactions, the feedback received has suggested that the model is too complex and confusing for immediate implementation as it is inconsistent with previous frameworks and would require practice and getting used to in implementation. Moreover, other users have also mentioned that the model requires additional information regarding the meaning of certain rules and terms in order to be accurately implemented and used within all firms such as the meaning of â€Å"collaborator†. It is suggested that the Board review the new accounting principles that it has introduced and provide detailed explanations and examples of how to appropriately apply the standards to financial statements. It is also highly suggested that in order to improve the applicability of the new revenue recognition model, the inconsistencies between the previous model and the new model must be removed, the terms used in the new model must be clarified, and the suggested additions may be made. References Cairns, D. (2006). â€Å"The use of fair value in IFRS.† Accounting in Europe. Vol. 3(1) pp. 5-22. Hodgdon, C., Tondkar, R. H., Adhikari, A., Harless, D. W. (2009). â€Å"Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit.† The International Journal of Accounting. Vol.44(1) pp.33-55. Olsen, L., Weirich, T. R. (2010). â€Å"New revenue?recognition model.† Journal of Corporate Accounting Finance. Vol.22(1) pp. 55-61. Schipper, K. A., Schrand, C. M., Shevlin, T., Wilks, T. J. (2009). â€Å"Reconsidering revenue recognition.† Accounting Horizons. Vol. 23(1) pp. 55-68. Wagenhofer, A. (2013). The Role of Revenue Recognition in Performance Reporting. Working Paper, University of Graz. Wustemann, J., Kierzek, S. (2005). â€Å"Revenue recognition under IFRS revisited: conceptual models, current proposals and practical consequences.† Accounting in Europe. Vol. 2(1) pp.69-106. How to cite Revenue Recognition, Essay examples