Know Your History 10 Underrated Books for Black History Month

Know Your History 10 Underrated Books for Black History Month Black History Month is the perfect time of year to reevaluate what you might think you know about the places you call home and the people who established it. I recently read Why We Cant Wait by Dr Martin Luther King Jr and realised that there was so little I knew about the man and all he did for the Civil Rights movement, despite all I had seen in movies and on TV. As Western history shifts from a white lens, Im beginning to realise just how little I know of the Black men and women who came before me and paved the way for the existence I now have in the West. The same stories and the same narratives play out unchallenged, sometimes diminishing the destruction endured and often diminishing the fight for freedom and equality. This Black History Month, I urge you to step away from the common and popular narratives about the great freedom fighters and read about them for yourselves. Leave behind the narrative of a people group destined to suffer and read about communities of Black people who thrived and were punished for it by those who believed it was their divine right to kill and destroy. If youre searching for some challenging but informative books to read this Black History Month, heres a collection of ten underrated books to add to your TBR: 1. Black Wall Street: From Riot to Renaissance in Tulsas Historic Greenwood District by Hannibal B. Johnson In a time when legal segregation meant that Black people were only allowed to conduct business among themselves, the Greenwood District in Tulsa, Oklahoma, grew into an affluent community of black millionaires and professionals whose standard of living far exceeded the whites in the area. That is, until the alleged assault of a white woman by a Black man led to the worst race riot in history, in which the white members of the city destroyed people and property, accruing millions of dollars worth of damage. Not to be defeated, the Black residents rebuilt the district and within 20 years, 242 businesses were back up and running. 2. Bearing the Cross: Martin Luther King, Jr., and the Southern Christian Leadership Conference by David Garrow Possibly the most comprehensive book on the life of Martin Luther King Jr, drawing from hundreds of hours of interviews with his closest surviving associates and testimonials from those who loved him and those who opposed him. 3. The Rebellious Life of Mrs Rosa Parks by Jeanne Theoharis Rosa Parks was more than just a meek seamstress who refused to give up her seat on the bus one day. This NAACP award-winning book documents Parkss political philosophy and her six decades of activism, showcasing her for the civil rights fighter she was. 4. The Elaine Massacre and Arkansas: A Century of Atrocity and Resistance, 1819â€"1919 by Guy Lancaster A collection of historical essays documenting the 100 years of events leading up to one of the bloodiest events of racial violence in U.S. history, in which the authorities of the Arkansas Delta used extreme violence to end the black farmers union in 1919. 5. Reconstruction Updated Edition: Americas Unfinished Revolution, 1863â€"1877 (Harper Perennial Modern Classics) by Eric Foner A detailed look into the few years in which emancipated enslaved people were able to seek out economic independence and equal citizenship to begin a new era of equal rights for all Americans, and how this dream was short-lived. 6. She Came to Slay: The Life and Times of Harriet Tubman by Erica Armstrong Dunbar Sometimes the truth is stranger than fiction, and this short introduction to the life and legend that is Ms Harriet Tubman proves that heroes walk among us. Punctuated with catchy subheadings and innovative illustrations of Tubman through the ages, this book is a testament to one of the most incredible women in history. 7. A More Beautiful and Terrible History: The Uses and Misuses of Civil Rights History by Jeanne Theoharis Theoharis tears apart the white-washed versions of the Civil Rights movement that is often taught to present a clear and honest depiction of men and women, young and old, who fought for years against injustice, risking their lives and going to prison for the cause. This was no meek and tame movement. This was an army fighting for the justice all humans deserve. 8. A Black Womens History of the United States (Revisioning History) by Daina Ramey Berry and Kali Nicole Gross This comprehensive volume centres Black women within the narrative of the history of the United States, celebrating them and all their accomplished in their roles of enslaved women, religious leaders, artists, queer women, activists, and women who lived outside the law. 9. Never Caught: The Washingtons Relentless Pursuit of Their Runaway Slave, Ona Judge by Erica Armstrong Dunbar He may have led some of the citizens of the newly formed United States into freedom, but George Washington was all too happy for many to remain in bondage. When Ona Judge made an escape to freedom from their household, the Washingtons enlisted all of their political power in their attempt to secure her recapture. 10. The New Jim Crow: Mass Incarceration in the Age of Colorblindness by Michelle Alexander It is no longer legal to discriminate against a person because of their race but it is permissible to discriminate against convicted felons. Michelle Alexander lays out how the old forms of discrimination make a resurgence in a system in which Black men and women are more likely to be convicted than their white counterparts.

Definition and Examples of Substantives in Grammar

In traditional grammar, a substantive is a word or a group of words that functions as a noun or noun phrase. In contemporary language studies, the more common term for a substantive is nominal. In some forms of construction grammar, substantive is used in a broad sense thats unrelated to the traditional meaning of substantive  (or noun). As Peter Koch observes in Between Word Formation and Meaning Change, It simply has the sense of constituted by one or more particular lexical or grammatical items (Morphology and Meaning, 2014). (See Hoffmans remarks in Examples and Observations below.) EtymologyFrom the Latin, substance Examples and Observations Doctors have asserted many times over the centuries that  walking is good for you, but  medical advice has never been one of the chief attractions of literature.(Rebecca Solnit, Wanderlust: A History of Walking. Penguin, 2001)The motion was eager, shy, exquisite, diffident, trusting: he saw all its meanings and knew that she would never stop gesturing within him, never; though a decree come between them, even death, her gestures would endure, cut into glass.(John Updike, Gesturing.  The Early Stories: 1953-1975. Random House, 2007)A [substantive is a] grammatical term that in the Middle Ages included both noun and adjective, but later meant noun exclusively. It is not usually found in later 20c English grammars. . . . However, the term has been used to refer to nouns and any other parts of speech serving as nouns (the substantive in English). The adjective local is used substantively in the sentence He had a drink at the local before going home (that is, the local public house) .(Sylvia Chalker and Tom McArthur, Substantive. The Oxford Companion to the English Language, Oxford University Press, 1992)A substantive noun or a substantive is . . . a name which can stand by itself, in distinction from an adjective noun or an adjective. It is the name of an object of thought, whether perceived by the senses or the understanding. . . . Substantive and noun are, in common use, convertible terms.(William Chauncey Fowler, English Grammar. Harper Brothers, 1855)Substantive Nouns and Adjectival Nouns- In Aristotelian, and scholastic, terminology, substance is more or less synonymous with entity. It is this by now almost obsolete sense of substance which gave  rise to the  term substantive for what, in modern  terminology, are normally called nouns.(John Lyons,  Natural Language and Universal Grammar: Essays in Linguistic Theory. Cambridge University Press, 1991)- The objects of our thoughts are either things, like the earth, the sun, water, wood, what is ordi narily called substance, or else are the manner or modification of things, like being round, being red, being hard, being learned, what is called accident. . . .It is this which has engendered the principal difference among the words which signify the objects of thought. For those words which signify substances have been called substantive nouns, and those which signify accidents, . . . have been called adjectival nouns.(Antoine Arnauld and Claude Lancelot, 1660, quoted by Roy Harris and Talbot J. Taylor, Landmarks In Linguistic Thought. Routledge, 1997)Substantives in Construction Grammar[C]hildren acquire language based on a specific lexical input. For example, they first acquire  fully substantive constructions  (i.e. structures in which all positions are filled such as I wanna ball). Only gradually do they then  schematize these constructions  by replacing a substantive lexical item by a variable slot (I wanna ball thus becomes I wanna X and X can then be filled by doll, apple, etc.).(Thomas Hoffman, English Relative Clauses and Construction Grammar.  Constructional Approaches to English Grammar, ed. by  Graeme Trousdale and Nikolas Gisborne. Mouton de Gruyter, 2008)Pronunciation: SUB-sten-tiv

Why Is Xenia Such an Important Theme in the Odyssey

Why is Xenia such an important theme in the Odyssey? Explain your views and support them with details from the poem. (45 marks) The concept of guest hospitality was extremely important in ancient Greece. Evidence that Xenia was integral to Greek society can be found in the fact that Zeus, the king of the Gods, was also portrayed as the God of Xenia. Xenia created an obligation for the host to be hospitable to their guests, and conversely, the guests had their own responsibilities too. If either the host or the guest was to break a Xenia rule, there would be severe penalties dealt by Zeus and also by society. Some basic Xenia rules were that the guest could not insult the host, make demands, or refuse xenia. Additionally, the host could†¦show more content†¦The xenia gifts characters give are also a statement of wealth, as well as a way of acquiring wealth, for example, when Telemachus acquires a silver krater, a wedding dress, a golden cup and other elaborate gifts from his stay in Sparta. In the Odyssey, Xenia is also shown to be one of the hallmarks of a civilised society, allowing us to judge the societies that Odysseus visits by their attitudes to xenia. For example, the Cyclopes are well informed about Xenia, yet disregard it because they have no fear of the God’s retribution. This tells us that the Cyclopes live in a formidable and amoral society. Even the Gods are shown to respect Xenia rules, for example in Book 5 when Calypso gives hospitality to Hermes. Good xenia is shown to have good repercussions for both the guest and the host: for example, Odysseus’ stay on the island of Calypso, where he is met with exceptional hospitality. Odysseus received this hospitality well and continued to please Calypso. Only at the end did he ever try to refuse her hospitality and leave, and even this caused no serious problems. Here we have an example of the guest-host relationship working well. Calypso is provided with a companion, even if it was not perman ent, and Odysseus was provided with shelter, provisions, and protection for his men. In the end it proves to be a beneficial situation for them both. Xenia also provides a system ofShow MoreRelatedAnalysis Of Homer s Epic Of The Iliad And Odyssey903 Words   |  4 PagesWith this personal narrative, I will analyze two themes from Homer’s epic’s pertaining to the Iliad and the Odyssey. I have chosen hospitality (Xenia) and shame (Aidos) as the subject of interest, and will focus on these as a main source of the topic. Xenia is the ancient Greek word for â€Å"hospitality†, which is the consideration and kindness shown to those who are far from home and/or associates of the person bestowing xenia upon them. The rituals of hospitality created and conveyed a reciprocalRead MoreThe Epic Poem The Odyssey 1459 Words   |  6 PagesHospitality has been around and important to cultures for almost forever. In the epic poem The Odyssey by Homer, there are many themes, but the theme of hospitality reoccurs throughout the entire epic. This epic takes place in Ancient Greece after the Trojan War. The main character, Odysseus, is on a journey back home to Ithaca after being away for ten years. Along the way, he must make stops and stays in the homes of the different people during his journey. The individuals that are hosting the strangerRead MoreGift Giving in The Odyssey1007 Words   |  5 PagesGift Giving in The Odyssey Everyone loves to receive gifts. For some it makes them feel special or important. In the Odyssey gift giving can be seen as sign of respect. Xenia, an important aspect to Homeric society, can be described as the guest-host relationship. It was of importance in Homeric society because it was something that could make or break the relationship you have with someone. Throughout the Odyssey xenia influences those who Odysseus comes into contact with impacting the plotRead MoreEssay Homers Hospitality1386 Words   |  6 Pagesthat arose during1600 BC. It was during this time that Ancient Greece began to take form, in both cultural and religious aspects. Historians often refer to this period as Mycenaean, but due to the culture and values embodied in Homer’s poem, The Odyssey, it is also known as the Homeric Age. In Homer’s world, society consisted of city-states controlled by well-respected Kings. The Homeric Age also focused on the importance of religion where all regi ons participated in sacrificial tributes to the GodsRead MoreFamily Reputation And Continuing The Patriarchal Characteristics Of Their Fathers1171 Words   |  5 Pagespatriarchal characteristics of their fathers. In Greek literature, this role is a major theme in many texts. In The Odyssey, by Homer, Telechamascus strives for his father’s approval, while protecting his father’s status. However, in Aristophanes’ Clouds, this goal is not as appealing to Pheidippides as he clearly shows by disrespecting his father throughout the play. In ancient Greece it was extremely important for a boy to have his father present as he grows up. For Telechamascus, who was just aRead MoreOdysseus Appearance And Reality Analysis1488 Words   |  6 Pagesvariety of themes. The one that stands out most is the theme of appearance and reality. It encapsulates the whole text, wither by literal transformations or by the actions and opinions of characters. This essay will look at three different scenes and how they show the themes in different ways. First by looking at Athene and Telemachus, then at Athene and Odysseus in Ithaca and finally at Penelope and the suitors. These three scenes will be used to show how broadly and effectively the themes are usedRead MoreThe Mythology Of The Mesopotamian Civilization1233 Words   |  5 Pagesconnect the dots between nature and a higher power than themselves. Mesopotamians saw gods at work in every aspect of nature and believed every human effort was meant to serve the gods. Zeus was the god o f hospitality and expected all people to exude xenia. In Mesopotamia, religion was the principal unifying and inspiring force which had a much more complex nature than the Neolithic religion. Mesopotamian rulers were seen as extraordinary beings that the gods had appointed. The kings and priests hadRead MoreClassics Essay1953 Words   |  8 Pagesdiscussion of what he says and how he says it. One of the primary ways Odysseus tries to gain Nausicaa’s pity in this passage is through flattery. He says he thinks she might be ‘Artemis’ a powerful goddess. It appears to be a high compliement in the Odyssey to say someone is ‘godlike’ but mistaking a human for a goddess must be even more flattering. This also shows that Odysseus is covering his bases – if Nausicaa were a goddess she would not be offended. Lastly the mention of gods reminds NausicaaRead MoreThe Odyssey By Homer s Odyssey2866 Words   |  12 Pagesâ€Å"Homer’s Odyssey is the only surviving poem from a cycle of poems called the Nostoi (â€Å"the Returns†), which told of the returns home of the various Greek heroes at Troy† (Norcott, 2012). The Odyssey is one of many accounts of the Greek heroes that took part in the Trojan War. Odysseus’ story was just one that survived after all of these years. The story came out as an Epic only because of how the people revered the heroes as they started many trends, such as Odysseus’ Trojan horse. â€Å"These epics lieRead MoreOdyssey Historical Background6500 Words   |  26 PagesThe Odyssey ~ Background Information * The novel covers a 10 year period. * The novel was written approximately in 720 B.C. * The novel takes place in 1230 B.C. ~ during the Bronze age. * The Iliad (written first) and The Odyssey are based on historical events that took place about 1230 B.C. * Both novels are considered epic poems * The Odyssey is defined as a journey. This is the story of Odysseus’ journey back home after the Trojan War. From The Odyssey, Homer chose the

Conceptual framework Free Essays

Put together all the materials that deal with similar topics. This way, you can relate the studies with one another. 3. We will write a custom essay sample on Conceptual framework or any similar topic only for you Order Now From the card catalogue in a library, you will be able to identify a book that is closely related to your study. Go to the shelf and pick out the book you have identified. The materials in this book will have supporting materials in other books on the same shelf. Look at other books located above, below, to the right, and to the left of the book you have picked out. They may contain relevant materials. 4. Refer to the list of references at the end of the book or journal you have found. Those references will give you the needed relevant materials. How do you organize your RL? Cute concept(s) and variables can serve as your heading and subheadings Chitin the write up, you can further organize based on: – chronology – themes Writing skills required n building up the RL C Paraphrasing C Summarizing Ã'Å¡ Managing quotations CA Synthesizing C Citing or documenting sources What is a paraphrase? – restating an authors idea in your own words and style (Plat et al. , 2007) – putting a passage from an author into â€Å"your own words (The Writers Handbook, online) ; restating in your own words the statement of others; a Techniques in paraphrasing 1. Imagine as if you were explaining the original text to someone who doesn’t share the same background with that of the author of the original material. 2. Write the paraphrase the way you loud give that explanation. 3. Simplify the material, but keep its original ideas intact. Sample paraphrase . PDF Summary or prà ©cis – a condensed version of a longer text that represents the original ideas of the writer’s but written in the words of the one writing the summary (Plat et al. , 2007) – a condensation of the original usually one fourth to one third of the length (Tellurium, 2003 in Gonzales et al, no date) How to produce a summary: 1. Read the article to be summarized and be sure you understand it. 2. Outline the article. Note the major points. 4. Always use paraphrase when rating a summary. If you do copy a phrase from the original be sure it is a very important phrase that is necessary and cannot be paraphrased. In this case put â€Å"quotation marks† around the phrase. The features of a 1. Start your summary with a clear identification of the type of work, title, author, and main point in the present tense. Example: In the feature article â€Å"Four Kinds of Reading,† the author, Donald Hall, explains his opinion about different types of reading. 2. Check with your outline and your 3. Never put any of your own ideas, opinions, or interpretations into the marry. This means you have to be very careful of your word choice. 4. Write using â€Å"summarizing language. † Periodically remind your reader that this is a summary by using phrases such as the article sample summary. UDF Quotation – a reproduction of the author’s exact words, spelling and grammar Reminder: Make sure you do not overuse quotations in your paper. Otherwise, your paper is simply a representation of other people’s work. (Plat et al. , 2007) Rules for placing quotations 1. Put quotatio n marks around the quotation. 2. Introduce the quotation or place It in proper context. . Copy quotations exactly as they are written. Synthesizing â€Å"to combine the ideas of more than one source with your own† Synthesis ; Report information from the sources using different phrases and sentences. ; Organize so that readers can immediately see where information from the sources overlap. ; Make sense of the sources and help the reader understand them in greater depth. How to cite Conceptual framework, Papers Conceptual Framework Free Essays Conceptual Framework The basis for conceptualizing the technology of food dehydration process’ inclusion in the high school curriculum and in the vocational course offering is to provide an option window for secondary level students to acquire skills and knowledge aside from the basics taught in the other subjects that can lead to a path to entrepreneurship and income generation. Prior to the revision of the basic secondary curriculum, the focus was preparing students for higher education less in knowledge base which required critical thinking skills rather than occupational learning. Paradigm The paradigm illustrates the conceptual framework of the study and how dehydration technology can be incorporated in the school curriculum and proper application. We will write a custom essay sample on Conceptual Framework or any similar topic only for you Order Now The incorporation in the secondary curriculum and its proper application with the end recipient of the study to be the school and its stakeholders as such opening a pathway to career and lifelong education. By: Engr. Mary Rose Florence S. Cobar, Doctor of Philosophy in Education Thesis title: â€Å"Development of a Source Material in Food Dehydration Craft Technology for the Secondary Schools† THE CONCEPTUAL FRAMEWORK In the light of the theories cited in the review of related literature and studies, specially the insights from Via (1979), Smith (1984), and Russel(1974), this study aimed to develop and try-out a prototype dramaproduction-based module for improving students’ oral communication skillsin English. Figure 1, shows the conceptual framework of this study. Via’s(1979), and Smith’s (1984) ideas formed the bases for using drama production as tool in improving students’ oral English skills. Russel’s (1974)â€Å"General Characteristics of Modular Instruction† on the other hand became the guideposts of the researcher in the development of the said module. 8 In the framework, and arrow points to the three process enclosed in a rectangle. Fist among the three was the identification of competencies of effective oral communication. This was important since the module to bedeveloped would be used as a strategy to improve oral communication skills. Second was the development of a module and its validation by experts. Inthe development and validation stage, would go through revision and editingconsidering the suggestions of experts. Lastly, the module would be tried-outfor use by student-respondents and would then be finalized. 9 The output ofthese processes would be the drama production-based module aimed atimproving students’ communication skills in English. How to cite Conceptual Framework, Papers Conceptual Framework Free Essays RELEVANT TO ACCA QUALIFICATION PAPER F7 AND PERFORMANCE OBJECTIVES 10 AND 11 The need for and an understanding of a conceptual framework This topic forms most of Section A (and has an influence on Section B) of the syllabus for Paper F7, Financial Reporting. A conceptual framework is important to the understanding of the many principles and concepts that underpin International Financial Reporting Standards (IFRS) and is an often-neglected part of candidates’ studies. Questions from these areas regularly appear in Paper F7 exams – usually as Question 4 – and I often comment in my examiner’s report that they are the least well-answered question in the exam paper; the questions also have a high incidence of candidates not attempting them at all. We will write a custom essay sample on Conceptual Framework or any similar topic only for you Order Now This article is intended to illustrate the relevance and importance of this topic. What is a conceptual framework? In a broad sense a conceptual framework can be seen as an attempt to define the nature and purpose of accounting. A conceptual framework must consider the theoretical and conceptual issues surrounding financial reporting and form a coherent and consistent foundation that will underpin the development of accounting standards. It is not surprising that early writings on this subject were mainly from academics. Conceptual frameworks can apply to many disciplines, but when specifically related to financial reporting, a conceptual framework can be seen as a statement of generally accepted accounting principles (GAAP) that form a frame of reference for the evaluation of existing practices and the development of new ones. As the purpose of financial reporting is to provide useful information as a basis for economic decision making, a conceptual framework will form a theoretical basis for determining how transactions should be measured (historical value or current value) and reported – ie how they are presented or communicated to users. Some accountants have questioned whether a conceptual framework is necessary in order to produce reliable financial statements. Past history of standard setting bodies throughout the world tells us it is. In the absence of a conceptual framework, accounting standards were often produced that had serious defects – that is: †¢ they were not consistent with each other particularly in the role of prudence versus accruals/matching †¢ they were also internally inconsistent and often the effect of the transaction on the statement of financial position was considered more important than its effect on income the statement  © 2011 ACCA 2 THE NEED FOR AND AN UNDERSTANDING OF A CONCEPTUAL FRAMEWORK OCTOBER 2011 †¢ †¢ †¢ tandards were produced on a ‘fire fighting’ approach, often reacting to a corporate scandal or failure, rather than being proactive in determining best policy. Some standard setting bodies were biased in their composition (ie not fairly representative of all user groups) and this influenced the quality and direction of standards the same theoretical issues were revisited many times in successive standards – for example, does a transaction give rise to an asset (research and development expenditure) or liability (environmental provisions)? It could be argued that the lack of a conceptual framework led to a proliferation of ‘rules-based’ accounting systems whose main objective is that the treatment of all accounting transactions should be dealt with by detailed specific rules or requirements. Such a system is very prescriptive and inflexible, but has the attraction of financial statements being more comparable and consistent. By contrast, the availability of a conceptual framework could lead to ‘principles-based’ system whereby accounting standards are developed from an agreed conceptual basis with specific objectives. This brings us to the International Accounting Standards Board’s (IASB) The Conceptual Framework for Financial Reporting (the Framework), which is in essence the IASB’s interpretation of a conceptual framework and in the process of being updated. The main purpose of the Framework is to: †¢ ssist in the development of future IFRS and the review of existing standards by setting out the underlying concepts †¢ promote harmonisation of accounting regulation and standards by reducing the number of permitted alternative accounting treatments †¢ assist the preparers of financial statements in the application of IFRS, which would include dealing with accounting transactions for which there is not (yet) an accounting standard. The Framework is also of value t o auditors, and the users of financial statements, and more generally help interested parties to understand the IASB’s approach to the formulation of an accounting standard. The content of the Framework can be summarised as follows: †¢ Identifying the objective of financial statements †¢ The reporting entity (to be issued) †¢ Identifying the parties that use financial statements †¢ The qualitative characteristics that make financial statements useful †¢ The remaining text of the old Framework dealing with elements of financial statements: assets, liabilities equity income and expenses and  © 2011 ACCA 3 THE NEED FOR AND AN UNDERSTANDING OF A CONCEPTUAL FRAMEWORK OCTOBER 2011 hen they should be recognised and a discussion of measurement issues (for example, historic cost, current cost) and the related concept of capital maintenance. The development of the Framework over the years has led to the IASB producing a body of world-class standards that have the following advantages for those companies that adopt them: †¢ IFRS are widely accepted as a set of high-quality and transparent global standards that are intended to achieve consistency and comparability across the world. They have been produced in cooperation with other internationally renowned standard setters, with the aspiration of achieving consensus and global convergence. †¢ Companies that use IFRS and have their financial statements audited in accordance with International Standards on Auditing (ISA) will have an enhanced status and reputation. †¢ The International Organisation of Securities Commissions (IOSCO) recognise IFRS for listing purposes – thus companies that use IFRS need produce only one set of financial statements for any securities listing for countries that are members of IOSCO. This makes it easier and cheaper to raise finance in international markets. †¢ Companies that own foreign subsidiaries will find the process of consolidation simplified if all their subsidiaries use IFRS. †¢ Companies that use IFRS will find their results are more easily compared with those of other companies that use IFRS. This should obviate the need for any reconciliation from local GAAP to IFRS when analysts assess comparative performance. It is not the purpose of this article to go through the detailed content of the Framework; this is well documented in many textbooks. At this point I would stress that it is important to think about what the content of the Framework really means; it is not enough merely to rote learn the principles/definitions. This is because an understanding and application of these topics will be tested in exam questions and it is on these aspects that candidates perform rather poorly. As previously mentioned, this topic is generally examined as Question 4 (worth 15 marks). Typically, the question will identify two or three areas of the Framework and ask for a definition or explanation of them – for example, the definition of assets and liabilities, an explanation of accounting concepts such as substance over form or materiality, or qualitative characteristics such as relevance and reliability. This section will usually be followed by short scenarios intended to test candidates’ understanding and their ability to apply the above knowledge.  © 2011 ACCA 4 THE NEED FOR AND AN UNDERSTANDING OF A CONCEPTUAL FRAMEWORK OCTOBER 2011 Here are a few examples of past questions. June 2008 exam (a) The IASB’s Framework for the Preparation and Presentation of Financial Statements requires financial statements to be prepared on the basis that they comply with certain accounting concepts, underlying assumptions and (qualitative) characteristics. Five of these are: †¢ Matching/accruals †¢ Substance over form †¢ Prudence †¢ Comparability †¢ Materiality Required Briefly explain the meaning of each of the above concepts/assumptions. (5 marks) (b) For most entities, applying the appropriate concepts/assumptions in for inventories is an important element in preparing their financial statements. Required Illustrate with an example how each of the concepts/assumptions in (a) may be applied to accounting for inventory. (10 marks) (15 marks) Observations This question illustrates the progression of the topic from Paper F3 to F7. Part (a) is not much more than expected knowledge from F3, however Part (b) progresses this knowledge. It requires the application of each of the concepts, not to just any situation, but specifically to inventory thus illustrating how a single transaction (inventory in this case) can be subject to many different accounting concepts. June 2010 exam (a) An important aspect of the International Accounting Standards Board’s (IASB) Framework for the Preparation and Presentation of Financial Statements is that transactions should be recorded on the basis of their substance over their form. Required Explain why it is important that financial statements should reflect the substance of the underlying transactions and describe the features that may  © 2011 ACCA 5 THE NEED FOR AND AN UNDERSTANDING OF A CONCEPTUAL FRAMEWORK OCTOBER 2011 indicate that the substance of a transaction may be different from its legal form. Observations Part (a) is based on the important topic of substance over form. Note the question does not ask for a definition of the concept (this would be more for Paper F3); instead it asks why the concept is important and what features may indicate that the substance of a transaction may be different to its legal form. In other words, how do we identify such transactions? Most answers to this question merely gave a definition of substance and an example (inevitably leasing) of its use in financial statements. Part (b) consisted of a numerical example related to a sale and re-purchase agreement to illustrate the difference that the application of substance has on financial statements (compared to the legal form). June 2011 exam (a) Your assistant has been reading the IASB’s Framework for the Preparation and Presentation of Financial Statements (the Framework) and, as part of the qualitative characteristics of financial statements under the heading of ‘relevance’, he notes that the predictive value of information is considered important. He is aware that financial statements are prepared historically (ie after transactions have occurred) and offers the view that the predictive value of financial statements would be enhanced if forward-looking information (for example, forecasts) were published rather than backward-looking historical statements. Required By the use of specific examples, provide an explanation to your assistant of how IFRS presentation and disclosure requirements can assist the predictive role of historically prepared financial statements. (6 marks) Observations Again Part (a) is themed on the Framework: the important characteristic of relevance. This is such an import characteristic that the Framework says (implicitly) that if information is not relevant, it is of no use. This question focuses on a particular aspect of relevance; that of predictability. Predictability recognises that users of financial statements are very interested the future performance of an entity. The core of this question was about how historical information can be presented, such that it enhances the predictive value of financial statements.  © 2011 ACCA 6 THE NEED FOR AND AN UNDERSTANDING OF A CONCEPTUAL FRAMEWORK OCTOBER 2011 From memory I would say that this (section) question had the highest number of candidates that did not give any answer; and of those that did, very few scored more than half of the available marks. Part (a) was followed by a section on continuing and discontinued operations, and a calculation of diluted earnings per share. If these topics had been mentioned in Part (a) alone, it would have gained two of the six marks available. Conclusion Simply look out for more of this type of question – it is an important area and should not be neglected. Steve Scott is examiner for Paper F7  © 2011 ACCA How to cite Conceptual Framework, Essay examples

Thesis and Outline Essays - Sports, Doping In Russia, Olympic Games

Thesis and Outline Thesis With countless of blood doping, drug abuse, bribery within the IOC, it hardly represents its core values of responsibility and respect the IOC is striving for. Main argument 1 In recent years, the number of drug abuse among the players have increased dramatically, bringing the integrity of the Olympics into question. Doping is nothing new to the Olympics . ( Smithsonian ) Thomas Bach believes that the system is working. He believes what really matters is that the athletes who abuse drug are being caught: It is becoming "high-stakes competition between Olympic athletes who used banned substances and drug testers out to catch them." The credibility of the drug test is not as strong as Bach states it is. Main argument 2 The IOC that is supposed to work to promote its core values has also been deeply associated with rampant bribery. Salt Lake City Olympic scandal. Dick Pound, former vice president of IOC. Nagano Olympics. Melbourne Olympics. Main argument 3 The athletes have also tarnished organization's core values by blatantly cheating in various ways. Boris Onischenko , Russian fencer Dong Fanxiao , Chinese gymnast. Even in the Paralympics: 2000 Spanish Paralympic basketball team. Ben Johnson, Canadian sprinter.

Learn How to Do English Creative Writing Essays without Breaking a Sweat

Learn How to Do English Creative Writing Essays without Breaking a Sweat Learn How to Do English Creative Writing Essays without Breaking a Sweat Do you need help with English creative writing essays? Not to worry, help is here. This guide on creative writing essays will help you with your next imaginative masterpiece. What is a Creative Writing Essay? A creative essay is a non-fiction work that gives specific care to the visual quality, look and feel of the writing, describing details in such a way that the reader can live the story in their mind as well. This type of essay is generally told from the writer’s perspective. While they are non-fiction, they are an imaginative and vivid telling of true events. Pre-Writing Exercises Before you start writing take some time to do a few prewriting exercises. Start by journaling your thoughts. This is just a random collection of your thoughts so no subjects are off limits and no style is required. Just write down your thoughts and ideas for the paper. With a creative essay you might talk about an event that happened to you or someone you know. Try and think of an event others would be interested in hearing, or an event you are able to talk about imaginatively. Just write whatever details come to mind. Be sure to spend some time here and return to the task after setting it aside for a while to give your mind time to think about new ideas and process what you have written. Paper Organization Begin creating an outline. In a creative writing essay, if it is a story, generally something happens. Write the timeline of events from your point of view. You can list events sequentially, if that is how you plan to tell them. Or, if you want to add a twist to your paper, you could even start the paper describing the end scene, and then circle back and explain the event. It is up to you as to how to tell the story. This is also a good time to write a character sketch for each participant in the story so you can include interesting details about your characters and reference the sketch if you run out of ideas. Writing Your Essay Once you have the outline completed, this part should flow better. Now you just need to tell the reader about the events in the outline in a way they will find interesting and engaging. Be sure to describe events in detail. Include details like what you or others were thinking, how certain things felt. Consider all the senses, sight, sound, touch, taste can all be described. Was certain music playing during the event? How does listening to that same sample of music feel today? Does it bring back memories of the event? Remember facial expressions or any unique movements you remember and describe those to the reader. Any interesting detail can be included to put the reader into the scene you have in your mind. Since this is creative writing, you do not need to limit the way you express the events, they only need to have actually occurred, since it is also non-fiction. Following these steps and keeping these details in your mind will really help when it comes to creative writing paper.

The Bastille, and its Role in the French Revolution

The Bastille, and its Role in the French Revolution The Bastille is one of the most famous fortifications in European history, almost entirely because of the central role it plays in the mythology of the French Revolution. Form and Prison A stone fortress based around eight circular towers with five foot thick walls, the Bastille was smaller than later paintings have made it look, but it was still a monolithic and imposing structure that reached to seventy-three feet in height. It was built in the fourteenth century to defend Paris against the English and started to be used as a prison in the reign of Charles VI. This was still its most (in)famous function by the era of Louis XVI, and the Bastille had seen a lot of prisoners across the years. Most people had been imprisoned on the orders of the king with any trial or defense and were either nobles who had acted against the interests of the court, Catholic dissidents, or writers who were deemed seditious and corrupting. There was also a notable number of people whose families had deemed them stray and appealed to the king to have locked up for their (family’s) sake. By the time of Louis XVI conditions in the Bastille were better than popularly portrayed. The dungeon cells, whose damp hastened illness, were no longer in use, and most prisoners were housed in the middle layers of the building, in cells sixteen feet across with rudimentary furniture, often with a window. Most prisoners were allowed to bring their own possessions, with the most famous example being the Marquis de Sade who bought a vast quantity of fixtures and fittings, as well as an entire library. Dogs and cats were also permitted, to eat any rats. The governor of the Bastille was given a fixed amount for each rank of prisoner each day, with the lowest being three livres a day for the poor (a figure still better than some Frenchmen lived on), and over five times that for high ranking prisoners. Drinking and smoking were also allowed, as were cards if you shared a cell. A Symbol of Despotism Given that people could end up in the Bastille without any trial, it’s easy to see how the fortress developed its reputation: a symbol of despotism, of the oppression of liberty, of censorship, or royal tyranny and torture. This was certainly the tone taken by writers before and during the revolution, who used the very certain presence of the Bastille as a physical embodiment of what they believed was wrong with the government. Writers, many of whom had been released from the Bastille, described it as a place of torture, of living burial, of body draining, mind-sapping hell. The Reality of Louis XVI’s Bastille This image of the Bastille during the reign of Louis XVI is now largely believed to have been an exaggeration, with a smaller number of prisoners treated better than the general public had been led to expect. While there was undoubtedly a major psychological impact to being kept in cells so thick you couldn’t hear other prisoners – best expressed in Linguet’s Memoirs of the Bastille – things had improved considerably, and some writers were able to view their imprisonment as career building rather than life ending. The Bastille had become a relic of a previous age; indeed, documents from the royal court shortly before the revolution reveal plans had already been developed to knock the Bastille down and replace it with public works, including a monument to Louis XVI and freedom. The Fall of the Bastille On July 14th, 1789, days into the French Revolution, a massive crowd of Parisians had just received arms and cannon from the Invalides. This uprising believed forces loyal to the crown would soon attack to try and coerce both Paris and the revolutionary National Assembly, and were seeking weapons to defend themselves. However, arms needed gunpowder, and much of that had been moved to the Bastille by the crown for safety. A crowd thus gathered around the fortress, fortified by both the urgent need for powder, but by hatred for almost everything they believed was wrong in France. The Bastille was unable to mount a long-term defense as, while it had a forbidding number of guns, it had few troops and only two days worth of supplies. The crowd sent representatives into the Bastille to order the guns and powder be handed over, and while the governor – de Launay – declined, he did remove the weapons from the ramparts. But when the representatives left, a surge from the crowd, an accident involving the drawbridge, and the panicked actions of the crowd and soldiers led to a skirmish. When several rebel soldiers arrived with cannon, de Launay decided it was best to seek some sort of compromise for his men and their honor, although he did consider detonating the powder and most of the surrounding area with it. The defenses were lowered and the crowd rushed in. Inside the crowd found just seven prisoners, including four forgers, two insane, and one stray aristocrat. This fact was not allowed to ruin the symbolic act of seizing such a major symbol of once all-powerful monarchy. However, as a number of the crowd had been killed in the fighting – later identified as eighty-three instantly, and fifteen later on from injuries – compared to just one of the garrison, the crowd’s anger demanded a sacrifice, and de Launay was picked. He was marched through Paris and then murdered, his head being displayed on a pike. Violence had bought the second major success of the revolution; this apparent justification would bring many more changes over the next few years. Aftermath The fall of the Bastille left the population of Paris with the gunpowder for their recently seized weapons, giving the revolutionary city the means to defend itself. Just as the Bastille had been a symbol of royal tyranny before it fell, so after it was swiftly transformed by publicity and opportunism into a symbol of freedom. Indeed the Bastille â€Å"was much more important in its â€Å"afterlife† than it ever had been as a working institution of the state. It gave shape and an image to all the vices against which the Revolution defined itself.† (Schama, Citizens, p. 408) The two insane prisoners were soon sent to an asylum, and by November a fevered effort had demolished most of the Bastille’s structure. The King, although encouraged by his confidants to leave for a border area and hopefully more loyal troops, conceded and pulled his forces away from Paris and began to accept the revolution. Bastille Day is still celebrated in France each year.