Monday, May 25, 2020

To Write Novels or not to Write

Modern world is really curious when it comes to its relationship with writers, most notably, writers of novels. On the one hand, it has never been easy to make oneself heard: submit your novel to any publishers you want, and quite often you don’t even have to bother about posting envelopes with your work because online admissions are more easily accepted; if you can’t find a publisher, publish the book on your own, it isn’t all that hard and costly; if you don’t want to spend any money at all, publish online and wait for the fame to come, if it is going to. On the other hand, a problem arises exactly due to the very fact of the openness of modern world. People today are bombarded with all kinds of information every moment of their lives. All the novels written in the past are still there, waiting to be read; thousands of new novels in all languages of the world get published every year; hundreds of thousands more never make it to the bookstores because they are rejected by publishers, but they still exist. Any new novel written today will be immediately lost in this ocean. So why one would want to write them, anyway? Statistics show that even among the writers who manage to publish their novels only about one in a hundred get any financial success from their work. In majority of cases there are much easier and effective ways to earn the same and greater amounts of money than spending time writing novels that are unlikely ever to be published and, if published, to sell. So, if you want to become rich, writing novels isn’t for your, period. Fame? The times when to write a novel was the best way to become famous are long gone. Today’s celebrities are movie actors and television personas, not the people who put words together for a living. Immortality? People have long ago ceased to perceive novelists as a special kind of people, the kind that deserves respect and admiration. Anybody can write a novel nowadays, all you need is a very basic level of literacy, and it removes the veil of mystery around this vocation. As a result, there is nothing special in any particular novel, and every novel lasts for a season at the very most. Afterwards it will be forgotten, buried under heaps of new novels, and nobody will ever remember it. But, despite all this, people still write novels, spend enormous amounts of time, energy and money trying to do it, publish it, and get it through to the audience. Everybody knows that fiction writing is a thankless toil, but it doesn’t stop them. Why? Probably for one single reason: writing novels is one of the few ways to truly live in fictional worlds, the worlds you rule, worlds that have never been but could be. And by writing novels you may, in your own little way, shape the future of the world you have to actually exist in.

Thursday, May 14, 2020

Defining Genocide Jack Nusan Porter - 2983 Words

Jack Nusan Porter, an Ukrainian American sociologist defined the term genocide as follows: â€Å"Genocide is the deliberate destruction, in whole or in part, by a government or its agents, of a racial, sexual, religious, tribal or political minority. It can involve not only mass murder, but also starvation, forced deportation, and political, economic and biological subjugation. Genocide involves three major components: ideology, technology, and bureaucracy/organization.† I chose to use this definition instead of the definition given by the ‘Convention on the Prevention and Punishment of the Crime of Genocide’ because I think this one is incomplete, as it does not include political minorities. It is true that a genocide may not be carried out by a government or its agents, but I also believe that if not by these two groups of people, it must have their help and consent or otherwise it would not happen. The aim of this essay will be to convey and contrast the two g enocide cases in Rwanda and Darfur from a US Foreign Policy perspective, to see what has been done in order to help these two regions and what else should have been done by not only a country that is one of the biggest if not the biggest power from the last century, but also a country that thinks of itself as exceptional, that feels it has the moral obligation and duty of sharing and spreading democracy in the name of human rights. Foreign policies such as ‘Exceptionalism’ and ‘Isolationism’ will be examined fully, along

Wednesday, May 6, 2020

The Effects Of Divorce On Children And Their Behaviors

In modern day society, many people are finding it is becoming more and more acceptable to get a divorce. Even the word family itself has changed so drastically, it’s no wonder divorce is so high. What many people don’t realize is that divorce can possibly have a serious effect on children and their behaviors. Many studies have been conducted and have shown a variety of long term, as well as short term effects that children have developed after they’ve experienced going through divorce, one effect divorce could have on children is the risk of the child developing behavioral issues. With the drastic change in the way people view family, and the enormous effect divorce can cause on children, when does divorce no longer constitute as a personal problem, but a public issue? A man named Mills C. Wright has created a concept called the sociological imagination. It covers personal troubles, and public issues. Mills states that a personal trouble is a problem that an individual is responsible for, the individual cannot blame the issue on any outside factor. The individual may have been able to prevent the problem or could even fix the problem so it would no longer be a problem. Public issues are when larger social forces are contributing to the problem. When looking at public issues one individual alone can usually not do much about the issue alone. Although the individuals behavior could have been the catalyst to the issue, when looking at the larger picture there areShow MoreRelatedThe Effects Of Divorce On Child Development1194 Words   |  5 PagesThe Effe cts of Divorce on Child Development I met the love of my life in my financial accounting class. He was charming, and intelligent, and he carried himself well. Early into our relationship I realized underneath this assuring exterior, was a broken, unstable man. He had issues with trust, and he always took many health risks. 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In addition, a lot of parents a lso consider whether their separation will bring some negatives effects to their children in the future. Not only in America, but also in China, this kind of situation is a common occurrence. From the article â€Å"Separating† and an experience of my friend, people like to believe that the divorce of their parents will truly bring some long lastedRead MoreHow Divorce Affects A Child s Development Essay888 Words   |  4 Pagestoday s society, divorce or remarriage rate has been growing rapidly. Divorces is a legal action between married people that is on longer together. Over the last twenty-five years, several studies has indicated that divorce process may affect family characteristics and most especially children s cognitive performance. Divorce changes children s lives through parental emotion and behavior. Divorce may also increase the risk of negative outcomes for younger and older children. Children from infant andRead MoreDivorce : The Impact It Has On The Family1541 Words   |  7 PagesDivorce: The Impact It Has On the Family Introduction Marriage is a sacred communion between two people that vows to love each other until the end of time. No one gets married with the intent to divorce. Unfortunately, marriages are challenged with acts of infidelity, change in family incomes, and many other factors. These factors most likely lead to divorce. Divorce perpetually deteriorates the family and the relationship between children and parents. It can lead to negative effects of the familyRead MoreHow Divorce Affects A Child s Development Essay887 Words   |  4 Pagess society, divorce or remarriage rate has been growing rapidly. Divorces is a legal action between married people that is on longer together. Over the last twenty-five years, several studies has indicated that divorce process may affect family characteristics and most especially children s cognitive performance. Divorce changes children s lives through parental emotion and behavior. Divorce may also increase the risk of negative outcomes for younger and olde r children. Children from infantRead MoreDivorce And The Effects On Child Development1577 Words   |  7 Pages Divorce and the Effects on Child Development Nicole Harris Child Development- PSYC 3026-20 Simpson University July 3, 2015 Divorce and the Effects on Child Development Although needed in severe cases of abuse, divorce harmfully impacts, wives husbands and children. The lack of understanding of the primary nature of marriage has brought about a withdrawal from the institution of marriage. Parents need to slow on the uptake and proceed with care before the decision is made that divorce isRead MoreEffect Of Divorce On Children1207 Words   |  5 Pagesmarriages that end in divorce has been steadily increasing. When a marriage ends children are impacted and it’s not only emotional and devastating the couples but this also has a huge effect on the children of all ages involved. Many parents go through a divorce disaster with little knowledge of the effects that the children may go through. Some of the most common impacts that divorce has on children include the fact that children tend to start to blame themselves for the divorce, adjusting in areasRead MoreEffect Of Divorce On Children1068 Words   |  5 PagesEffects of Divorce on Children While divorce may reduce strain on a failing marriage, it may cause damaging effects on the children. Often times parents are too concerned on the marriage to notice the effects on children. From the way parents react in front of the children to new marriages all can directly affect the daily lives, and behavior of children. Though, there are ways to mitigate some of the issues that can come with divorce, possibly avoiding some of the effects all together. Unfortunately

Tuesday, May 5, 2020

Fundamental Financial Accounting Concepts -Myassignmenthelp.Com

Question: Discuss About The Fundamental Financial Accounting Concepts? Answer: Introduction Trial balance is the accounting report or bookkeeping that records the balances in each general ledger of the company. The credit balances are recorded in a column with the name as credit balance and the debit balances are recorded in another column that is named as credit balance. If total debit side of the trial balance does not match with the credit side there must have been some errors included (Edwards 2013). On the other hand, the adjusting entries are used for correcting the errors and shall be completed prior to the issuance of the financial statement of the company. Trial balance and its purpose Trial balance can be defined as the statement of the balances that is extracted from various economics of ledger for testing the arithmetical exactness of the account books. The trial balance has 2 sides debit side and credit sides. It is the accounting report or bookkeeping that records the balances in each general ledger of the company (Lee 2014). The credit balances are recorded in a column with the name as credit balance and the debit balances are recorded in another column that is named as credit balance. However, the summation of each of this column shall be same as other. Within the accounting period the trial balance can be prepared at anytime. However, it is not the part of double entry method of accounting but is prepared to check the posting accuracy. Under the manual process the trial balance is generally prepared by the accountant for discovering whether any error exists there on account of clerical mistake or calculation mistake (Year 2017). Trial balance is very crucial for the purpose of accounting and auditing. It is used to reveal the following The account balance of the general ledger prior to the adjustments All the balances after adjustments Details adjustments Preparation of trial balance for the company helps to detect the calculation errors that may have taken place under the double entry system of accounting. If total debit side of the trial balance does not match with the credit side there must have been some errors included. The reason may be the transactions have been wrongly classified or material errors related to accounts that may not have been detected in the trial balance procedure. The trial balance ensures That all transactions are recorded with same credit and debit balances Through identification of errors in books of accounts it assists in correcting the errors before preparing the final accounts (Wahlen, Baginski and Bradshaw 2014) It makes preparation of balance sheet, profit and loss account and trading account easy through making all the accounting balances available at single place. Adjustment journal entries and purpose of recording adjustment journal entries The adjustment journal entries are the accounting entries that are made under the journal accounts of the company at the closing of financial period. These entries allocate the expenses and income to actual period under which the expenses or incomes take place (Henderson et al. 2015). It follows the principle of revenue recognition in the accrual method of accounting as against the time of receiving the payment or under the cash method of accounting. The adjusting journal entries are prepared for allocating Unearned revenue from the prepayment receipt to the period under which it is actually earned. Prepayment of the expense to period while the expenses are actually incurred Accrued revenue that is earned but to be received later to period in which it is earned Accrued expenses that will be paid later to period while the expenses are actually incurred (Apostolou et al. 2013). The adjusting entries are further used for correcting the errors and shall be completed prior to the issuance of the financial statement of the company. Generally it includes the scenarios when When as per the company policy something like fixed asset is booked under the capital account but it should have been booked under the expenses account like the supplies expenses Any entry that is made under the accounting records of the company, however, the amount is required to move under the period in which the expenses actually incurred or the revenue is actually earned or segregated among 2 or more than 2 accounting periods. No entries are recorded in the accounting records of the company for few revenues and expenses however, the expenses or the revenues took place in that period and shall be include in the balance sheet and income statement of that period (Weil, Schipper and Francis 2013). Purpose of preparing the adjusted trial balance The extended trial balance or the adjusted trial balance is the working paper that is used as the basis for the preparation of statement of financial position and income statement at closing of financial period. It records the same as the name suggests. It is used to bring the ledger balances together in trial balance form and adding the columns thereafter for recording the corrections and adjustments. For the adjusting trial balance, the adjustment column, statement of financial statement and profit and loss column is added. Before preparing the financial statement the accounting balances shall be verified to ensure that the credit balance and the debit balances are same (Edmonds et al. 2013). This is done through preparation of trial balance, listing all the accounts that include revenue, liabilities, equity and expenses. Thereafter each column is summed up and if 2 columns do not matched there must be some errors. In case of accrual accounting method, the revenues are recorded while it is earned and not when it is paid. In the same way, the expenses are recorded at time when it is incurred and not when it is paid. Therefore, before closing of the accounting period the adjusting entries are recorded to make the accounts up to date (Needles, Powers and Crosson 2013). The reason behind preparing the adjusted trial balance is for assuring that adjusting entries are recorded appropriately. Preparing the adjusted trial balance is the last step before the preparation of financial statements that is used by the company, its creditors, investors, shareholders and auditors for measuring the performance of the business. If wrong balances are entered in the financial statement the statement will be inaccurate. Difference between adjusting journal entries and closing journal entries Adjusting entries are recorded at the closing of each accounting period and prior to preparation of the financial statement for recording the accounting transactions and making the financial statement up to date while the accrual method of accounting is followed (Edwards 2013). For instance, every day the firm incurs the expenses related to salaries of employees. However, the salaries under payroll for the last day of the month will not be recorded till the end of the period. Other entries for adjustment involves amount that are paid by the company prior to the amount actually turning into expenses. For instance, the company made the payment towards insurance premiums for 3 months even before the start of these 3 months. Further, the expenses may be deferred through recording of the amount under the asset account (Warren and Jones 2018). On the contrary, the closing entries are recorded on the last day of accounting period. However, they are entered in accounts after preparation of financial statement. For most of the part the closing entries includes the accounts related to income statement. The closing entries record the balances from all the expense accounts and revenue accounts to zero (Weygandt, Kimmel and Kieso 2015). This states that the expenses and revenues will start in the New Year with no balance which in turn will allow the company to report the expenses and revenues easily. Further, the net amount from all the balances from expenses and revenue accounts at the closing of the period will recorded as retained earnings for the companies and owners equity for the sole proprietorship. Conclusion From the above, it can be concluded that the Trial balance is very crucial for the purpose of accounting and auditing. It helps in preparation of balance sheet, profit and loss account and trading account easy through making all the accounting balances available at single place. The adjusted trial balance is used to bring the ledger balances together in trial balance form and adding the columns thereafter for recording the corrections and adjustments. The main difference of adjusting journal entries with the closing balance is that the closing entries record the balances from all the expense accounts and revenue accounts to zero. Reference Apostolou, B., Dorminey, J.W., Hassell, J.M. and Watson, S.F., 2013. Accounting education literature review (20102012).Journal of Accounting Education,31(2), pp.107-161. Edmonds, T.P., McNair, F.M., Olds, P.R. and Milam, E.E., 2013.Fundamental financial accounting concepts. New York, NY: McGraw-Hill Irwin. Edwards, J.R., 2013.A history of financial accounting (RLE Accounting)(Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Lee, T.A., 2014.Evolution of Corporate Financial Reporting (RLE Accounting). Routledge. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Financial and managerial accounting. Cengage Learning. Wahlen, J., Baginski, S. and Bradshaw, M., 2014.Financial reporting, financial statement analysis and valuation. Nelson Education. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial managerial accounting. John Wiley Sons. Year, B.C.S., 2017. Advanced accounting.Journal Entries in the books of Company,12, pp.12-750.