Prudence and Conceptual Framework for Accounting- myassignmenthelp

Question: Discuss about thePrudence and Conceptual Framework for Accounting. Answer: Internal audience Directors Brief Financial accounting has a certain concept that organizes the financial statement preparation. The most used concept for this purpose is prudence. It recommends that assets or income must not be overstated. However, liabilities or expenditure must not be understated also. The purpose of prudence is to show the least positive business position (Penman, 2013). With those who are not familiar with this concept, will not prefer to do this. Still, sometimes a good position can give a positive response to business. This concept is significant in assisting reliable representation while making sure that financial statement does not misinform and give a fake opinion to users. In essence, this concept is a basic principle of accounting, with IAS I delineating its role. Argument in favour of the re-inclusion of prudence in the new CF Impartiality is promoted while practising prudence. Prudence is said to be the cautiousness when judgements are made under the circumstances of uncertainty. The exercise of prudence refers to assets or revenues which are not overstated and liabilities or expenditures which are not understated. Mutually, this exercise does not entitle assets and income understatement and liabilities and expenses overstatement, it is because these type of misstatement can result to income (overstatement) or expense (understatement) in near future. Financial statement preparers do, nevertheless, have to compete with such uncertainty that unavoidably encloses many conditions and events like the doubtful receivable collection, the expected useful life of assets and several claims of warranty that can take place. These uncertainties can be taken into account by revealing the nature and level and prudence exercise in the financial statement preparation (Malley, 2014). Prudence is inclusive of the exercise of caution and practise of judgements required in making estimation under the events of uncertainty. In such a way that, assets or revenue must not be overstated and liabilities and expenditures must not be understated (Lin, 2015). Conversely, prudence exercise does not entitle for this, for instance, hidden reserve creation or unnecessary provisions, the purpose of asset understatement, or the purpose of liability overstatement, because of no neutrality in financial statement and thus will not be reliable for the concept. On the other hand, most users pass comments regarding this issue, expressing a view that a reference to prudence must be applicable in accounting provisions of Conceptual Framework. They provided some reasons which are enumerated as below: Standards, existing and planned, both make use of accounting treatments that some view as encouraged by approach for prudence. This, it is significant to justify prudence in the accounting provisions of Conceptual Framework so that it can be applied in a continuous manner. Prudence is required to the management of counteract. Investors also show concern regarding the hazardous risk than advantageous potential. Prudence assists to deal with this concern (van Mourik and Katsuo, 2014). Research done by academics has suggested certain forms of conservatism, it is concept same like prudence, it has a role in financial reporting. Conversely, different viewpoints were placed regarding what form will be not useful, at what time and why. Prudence exercise assists to line up the managers and shareholders interest can make a reduction in hazards (ACCA. Prudence and IFRS. 2014). Financial crises had justified the requirement of prudence while making estimations. Argument in against of the re-inclusion of prudence in the new CF This section is based on analysis of arguments which are against in making use of prudence in the conceptual framework. In such cases, the argument is articulated thoroughly in italics, and further, the response is provided. Basically, prudence is not considered to be a useful method because it is formless. Particularly, this concept cannot help in questioning how much to apply in a situation. Most of the concepts are open to this similar analysis. But some do not, for instance, have an extent for the relevance measurement (Burton and Jermakowicz, 2015). In addition to, it must be kept in mind that prudence takes place at the time of uncertainty, and by considering this aspect it would theoretically incompatible to release prudence because it is too vague. Instead, it is essentially an indistinct concept, with this ambiguity being the primary purpose for its presence in the first place as it is not a reason for the elimination of this concept from the Framework. Prudence is not applicable in all standards of accounting rather it is applicable in some cases. Therefore, it should not be applied in conceptual framework instead it should be applied as per the requirement at the standard measure. If prudence is said to be a concept, in developing of any specified standard, then it will be included in the framework (Gebhardt, Mora and Wagenhofer, 2014). Not every component of the framework is reliable to be considered in all aspects of the standard, but what all content of the Framework should have in common is being part of the conceptual foundation for accounting practice. Furthermore, constant application of the concept in specified accounting standards needs a clear standard by which relevancy can be measured and evaluated, and further this conceptual standard is Framework. In case net assets are understated in the existing period of accounting, then the financial position might be overstated in near future, which will not be considered as prudent. If profits are removed when they are vague further they will be unavoidably reported in future when they will be certain (Craig, Smieliauskas and Amernic, 2017). In the test of prudence, gains are realized just once and they can be demonstrated, further, this can be considered as prudent. Point to be noted is that, at no point are net assets over-stated (van Mourik and Katsuo, 2014). The main question arises is in if or if not an investors will prefer to assess of financial performance that is trustworthy against to one that they cannot. If the conceptual framework entitles bias and an exit from neutrality, further this approach will make an individual eligible for abusing and window-dressing of financial statements (Chaudhry and et.al, 2015). There are two defences in opposition to this argument. It is depended on the IASB on how to make use of Framework while setting standards and its provided in standard applicability that the policy decisions are decided by preparers themselves. Next is that traditional prudence can in any case by stated as consistent with neutral and fair, and the reasons for this were mentioned above. Prudence would lead to unrealised profit prohibition. The meaning of conventional prudence does not rely on realisation but on uncertainty. Further an unrealised gain not required to be uncertain. Prudence would enable an enterprise to estimate an asset to an extent that must be less than the unbiased estimate. This argument misses the point with regards to uncertainty. In case the amount is uncertain, then it will be misled in respect of biases (Craig, Smieliauskas and Amernic, 2017). IASB Audience ED Submission XYZ company Sydney 3500 Date: Mr Price Executive Director of Corporate Advisory Corporate Advisory Group Re: draft submission letter to the IASB Respected board The term prudence in accounting is utilised in different ways having a different sense. In particular, there are two primary divergent perceptions of prudence which are prominent in the debate on the conceptual framework. In accordance with the IASB; prudence is consistent with neutrality and essential for interpretation for careful judgement in accounting. Second perception in accordance with the traditional understanding of prudence in accounting practice which states that prudence is the solicitation of a complex threshold of verifiability for the acknowledgement of gains in comparison to losses. The International Accounting Standards Board recently issued an Exposure Draft of a new and revised framework regarding Financial Reporting. For this, IASB tends to re-establish prudence that will make financial statements more useful (Zhang and Andrew, 2014). On the face of it,this sounds like a clear-cut decision, after all, prudence is recognized as an asset on daily basis of life. Although, prudence application to accounting provisions is complex than it is to a conduct of an individual. This vagueness has created confusion in order to remove any reference to prudence in 2010, during the last revision of the Conceptual Framework, choosing to depend on other ways of defining good quality in terms of financial reporting (Gebhardt, Mora and Wagenhofer, 2014). In divergence with this indistinctness in 1989 and 2010, the reinstatement of prudence in the 2015 ED was noticeably in the form of IASB Prudence. Without categorical acknowledgement of the manifestation of uncertainty. However; the cited approach is profoundly flawed. It is because; this concept familiarises a concept into the Framework which is not a viable theory at all because it leads to significant confusion. The problem in the concept of prudence is in its substance of definition which does not make contributions to the objective of neutrality. Further; conceptual framework already provides a definition of neutrality thus nothing will be attained from the institution of an additional concept which does not have any distinctive meaning (Craig, Smieliauskas and Amernic, 2017). This argument does not imply that neutrality and prudence are exactly similar; undeniably, neutrality is a wider concept in comparison prudent approach of IASB. Due to this factor; the existence of two approaches and definitions having similar conceptual outcome summonses unescapably unproductive endeavours to comprehend why and how each concept differs from the other. In addition to this concept of prudence have a different meaning to different people, thus reintroduction of the concept of prudence will make an increase in misunderstanding as an accommodating response by the IASB to hassles that the Conceptual Framework should entrench prudence as conventionally assumed. On the basis of this aspect my viewpoints are as below: The conduct of prudent in IASB must be dropped because it has no useful intention and has risks in itself. The existing treatment of prudence must be replaced by; prudence is the application of maximum limit of verifiability for asset realisation that of liabilities. The above-mentioned meaning must be enhanced with a clear picture of the main core of the conceptual framework. The above-specified text in the core of framework must be enhanced with a clear picture in terms of conceptual justification for prudence, inclusive of the fundamental role of; measurement uncertainty and time, irregularity of information and financial incentives among investors and management. I dont think, it is sensible to re-establish the basis of its use can come into different from what it was before. Just not the term prudence is acceptable, but also to use this in a different manner is illogical (Bauer, O'Brien and Saeed, 2014). While talking about other factors of financial information, these both prudence and neutrality are completely different features and are used at a threshold, equally while benefiting the information. However, one cannot be used to back the other. From my point of view,the most suitable way to make use of prudence can be defining the framework for the purpose of financial information (Investor perspectives. A tale of prudence, 2015).Take it in another way; I dont think it's conventional understanding must be changed. Instead of that, the accounting aspects of conservatism and irregularity must be maintained, but it some degree of scope. Thank you for providing me with the opportunity to express a viewpoint on the concept of prudence. If you have further queries in future please contact on +61(3) 1111 1111 or on EYX@bigphore.com EYX Executive chair References Books and journals Andr, P., 2014. Towards a New Conceptual Framework: Here We Go Again!. Bauer, A.M., O'Brien, P.C. and Saeed, U., 2014. Reliability makes accounting relevant: a comment on the IASB Conceptual Framework project.Accounting in Europe,11(2), pp.211-217. Burton, G.F. and Jermakowicz, E.K., 2015.International Financial Reporting Standards: A Framework-Based Perspective. Routledge. Chaudhry, A., Coetsee, D., Bakker, E., Varughese, S., McIlwaine, S., Fuller, C., Rands, E., de Vos, N., Longmore, S. and Balasubramanian, T.V., 2015. Conceptual Framework.2015 Interpretation and Application of International Financial Reporting Standards, pp.29-37. Craig, R., Smieliauskas, W. and Amernic, J., 2017. Estimation Uncertainty and the IASB's Proposed Conceptual Framework.Australian Accounting Review,27(1), pp.112-114. Gebhardt, G., Mora, A. and Wagenhofer, A., 2014. Revisiting the fundamental concepts of IFRS.Abacus,50(1), pp.107-116. Gebhardt, G., Mora, A. and Wagenhofer, A., 2014. Revisiting the fundamental concepts of IFRS.Abacus,50(1), pp.107-116. Lin, H., 2015. Discussion about conceptual framework.International Business Research,8(6), p.191. Penman, S., 2013. Accounting standard setting: Thoughts on developing a conceptual framework.China Journal of Accounting Studies,1(3-4), pp.157-167. van Mourik, C. and Katsuo, Y., 2014. The IASB and ASBJ conceptual frameworks: Same objective, different financial performance concepts.Accounting Horizons,29(1), pp.199-216. Zhang, Y. and Andrew, J., 2014. Financialisation and the conceptual framework.Critical perspectives on accounting,25(1), pp.17-26. Online ACCA. Prudence and IFRS. 2014. [PDF]. Available through https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-prudence.pdf. [Accessed on 30th September 2017]. Investor perspectives. A tale of prudence. 2015. [PDF]. Available through https://www.ifrs.org/-/media/feature/resources-for/investors/investor-perspectives/investor-perspective-jun-2015.pdf. [Accessed on 30th September 2017]. Malley A., 2014. [Online]. Available through https://www.theaccountant-online.com/news/is-prudence-still-a-virtue-4276220/. [Accessed on 30th September 2017].

A Significant Event That Changed My Life Essay Example For Students

A Significant Event That Changed My Life Essay Many people fear taking risks, especially when there is something to lose. This goes on to become a hindrance in developing an ability that could have helped us positively in our lives. I could have been grouped into that category of people if not for my Literature teacher in secondary school. I was always that student in class that rarely spoke up and participated in sharing the work I had done in front of my class. In my second year in secondary school, we had to pick our subjects for our GCE O levels examinations. At that point in my life, being only fourteen, I was not really sure of which subjects were my strengths and which subjects were my weaknesses. I was offered Literature as a full subject and I was extremely terrified because Literature was a subject that I had little knowledge about. Seniors had warned us about how the subject was extremely tough to score in and it was also a subject that could not really be studied for unlike Math or Chemistry. I was lost and confused. I did not want to take up a subject that I had doubted my ability in and especially not for a major examination like the GCE O levels. I consulted my literature teacher in my school and till today, that consultation will always be a memorable one, which is very close to my heart. Just like most teachers out there, he was very encouraging and optimistic during my consultation with him about taking up Literature. I discussed my fears with him. They ranged from not doing well in the subject to the results affecting where I was going to apply after my GCE O levels examinations. He told me to take a chance. His exact words were, â€Å"Every accomplishment starts with the decision to try. † and he looked at me with a wide grin on his face. I looked at him feeling reassured and inspired simultaneously. He went on to reiterate what he had just quoted by saying â€Å"Look Kiran, Literature is a subject that encourages you to express and explain your thoughts. It could help you mature as a person and look at issues with different perspectives. † I was definitely persuaded into doing Literature and it was also a plus point that I enjoyed reading and writing. Literature was a very different subject from the common subjects we took in school like Math and Science which were given more emphasis in school. Humanities subjects like Geography, History and Literature were usually given secondary priority. I was not very fond of Math and Science and put great thought into taking Literature as a subject. Eventually, I told my Literature teacher that I was going to take a chance by doing Literature as a subject. I was thrilled yet nervous. The worst of my fears of taking up Literature came true in my first semester. I failed my first Literature test. I felt defeated and once again I felt lost. I really did not know what had gone wrong. My teacher sat me down after school one day and told me that I was too rigid in my essay writing. He felt that I should be more expressive instead of being too specific. Many of my peers were also facing the same problem as me. There were only twelve of us in that Literature class so we decided to help each other out by getting into pairs and analyzing the text we were studying in class. This was an effective way of studying as we learnt different ways of understanding the text and expressing our thoughts in a freer manner. My essay writing improved over a span of a few months due to my persistent efforts. I became less rigid in my writing and expressed my thoughts in a better way. My grade in Literature improved from an F to a B within a year. It was really comforting to see the progress I made in the subject. Not only did I improve in the subject; I also felt that I had matured as a person. I started to become more sensitive towards issues occurring around me. .udda175851ac8291cdca7bf71f69f83f2 , .udda175851ac8291cdca7bf71f69f83f2 .postImageUrl , .udda175851ac8291cdca7bf71f69f83f2 .centered-text-area { min-height: 80px; position: relative; } .udda175851ac8291cdca7bf71f69f83f2 , .udda175851ac8291cdca7bf71f69f83f2:hover , .udda175851ac8291cdca7bf71f69f83f2:visited , .udda175851ac8291cdca7bf71f69f83f2:active { border:0!important; } .udda175851ac8291cdca7bf71f69f83f2 .clearfix:after { content: ""; display: table; clear: both; } .udda175851ac8291cdca7bf71f69f83f2 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .udda175851ac8291cdca7bf71f69f83f2:active , .udda175851ac8291cdca7bf71f69f83f2:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .udda175851ac8291cdca7bf71f69f83f2 .centered-text-area { width: 100%; position: relative ; } .udda175851ac8291cdca7bf71f69f83f2 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .udda175851ac8291cdca7bf71f69f83f2 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .udda175851ac8291cdca7bf71f69f83f2 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .udda175851ac8291cdca7bf71f69f83f2:hover .ctaButton { background-color: #34495E!important; } .udda175851ac8291cdca7bf71f69f83f2 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .udda175851ac8291cdca7bf71f69f83f2 .udda175851ac8291cdca7bf71f69f83f2-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .udda175851ac8291cdca7bf71f69f83f2:after { content: ""; display: block; clear: both; } READ: Social Issues EssayI started to think deeper and question why certain things happened a certain way. Previously, I never used to see the bigger picture whenever something happened in my life. I used to be selfish and only think about how one thing would be only to my advantage. Basically, I was the epitome of a narcissist. However, by taking Literature, I changed so much as a person. People who spoke to me on a daily basis also saw the change in me. I had become less selfish and I started showing more concern towards the people around me. It never occurred to me that a subject like Literature could change me positively as a person. My teacher also saw the positive change not only in me but also in my writing, which delighted him greatly. In the end, for my GCE O levels examination, I scored a distinction for Literature. I was shocked but contented with my grade for Literature. After all, â€Å"Every accomplishment starts with the decision to try. † I took a chance by trying out something that I was unsure about. I had grown to be a better person while achieving success just by simply taking a chance.

Sample Essay Poems

Sample Essay PoemsWriting a poem is easy. Writing a poem analysis sample essay is harder. Good poets write poems that are meaningful to their audience. Great poets write poems that inspire others.There is a popular trend of using computer software to help writers. Online software is now as easy to use as it is powerful. With an online version, it is not difficult to find a poet who has a great deal to say and help those who are seeking good advice on how to write a poem. The entire process of selecting a poem to write a sample essay or whole composition can be as simple as using the online software. It saves time, energy and effort.Many online sites will offer good advice on how to create more effective poems. They will provide step by step guidance for writing and publishing poetry. The writer can also obtain information on how to polish and format poems in a manner that they look good on the page. Often they are recommended for students at various academic levels.When choosing a gr eat poem for a sample essay, the online writer should consider several factors. There are many poems that would be helpful and in many cases a good poet with little or no formal training in writing a poem will be able to give excellent advice on the appropriate syntax and rhyme in composing a poem. A new poet can also provide valuable tips on creating a poem that is specific to the subject matter and theme of the sample essay.The article itself should include sufficient material for a well written poem analysis. It is always helpful to have a brief synopsis of the basic facts. The samples also should include a sample syllabus, complete with sample essay questions and answers. Some online services have additional resources on writing and editing poems. Information about how to enhance poems is available online.There are a number of online programs that have web sites where sample essays can be downloaded and read. Many online services will also have advice on grammar and structure. T his is particularly important for those who plan to submit the sample essay to literary journals.As with any composition, a good composition can make a difference to the final score of the essay. Writing a poem is like writing a story. The same rules apply to writing a poem as apply to writing a story.

The speech used is full of double meanings and there are many symbolic features in the play Essay Example For Students

The speech used is full of double meanings and there are many symbolic features in the play Essay Romeo and Juliet is a very intense and dramatic play which requires a lot of thought. The speech used is full of double meanings and there are many symbolic features in the play. The author of the play, William Shakespeare was born on the 23rd of April 1564 in Stratford upon Avon. He was initially a schoolteacher and then a playwright. Shakespeare started writing books in 1592, he also wrote for James the 1st. He married in 1582 to Anne Hathaway. They had two daughters and one son who unfortunately died at an early age and was buried in Stratford upon Avon. William Shakespeare died at the age of 52 on the 23rd of April 1616. He too was buried in Stratford upon Avon. We will write a custom essay on The speech used is full of double meanings and there are many symbolic features in the play specifically for you for only $16.38 $13.9/page Order now The play Romeo and Juliet shows what life was like at that time that Shakespeare was writing. It shows the culture of the time and what the people believed in. Girls were considered to be the property of their fathers, for example. The graphic details and his vivid imagination really bring the play to life. Juliets father has arranged for her to marry the count, Paris. We know that Juliet does not want to marry Paris because she is always thinking about Romeo, she is also afraid because she has sinned against god, she says in the script for I have need of many orisons to move the heavens to smile upon my face. Juliet is given a potion which will make her appear dead but will not kill her so that she can marry Romeo secretly. Juliet is scared to take the potion as it may not have the desired effect on her, What if this mixture do not work at all? Shall I be married then tomorrow morning? No, no, this shall forbid it, lie thee there. laying down her dagger. And then she goes on to say what if it be a poison which the Friar subtly hath ministered to have me dead. She almost calls the nurse back because she is so frightened and she is also very lonely but decides there is no need for the nurse to be there and that taking the potion is an act that she should do in her own company. William Shakespeare describes Juliet very well. He uses the start of the scene to show the audience the immense pressure that Juliet is under. His use of words such as cold fear thrills and freezes up the heat of life shows how desperate she is for the potion to work and how she feels about it not working. She does not want to marry Paris and would rather die than do so but has no choice. Shakespeare has used the conversation between Juliets mother and the nurse to show the viewer how lonely Juliet is feeling. This goes on to Juliets soliloquy. Juliet starts questioning herself about taking the potion. On the stage direction it shows us she has prepared a knife, Laying down her knife. It shows she acts alone, she does not want to marry Paris and this shows she intends not to. William Shakespeare takes us through at least five interesting situations between Juliet and her conscience. For each one Shakespeare uses graphic description to give us a better understanding of the conflict and confusion Juliet is going through. These graphic descriptions that Shakespeare takes us through get increasing tense. Juliet is filled with fearful thoughts, Is the Friar honest?, and Will I awake in the tomb before he comes? Juliet thinks about this potion, what will happen is she takes it, what will happen if she doesnt? She is also scared that potion might actually kill her. I have a faint cold fear thrill through my veins. Despite this she still drinks the potion. .u4246fb237ac101d7621a22b3b3bfabea , .u4246fb237ac101d7621a22b3b3bfabea .postImageUrl , .u4246fb237ac101d7621a22b3b3bfabea .centered-text-area { min-height: 80px; position: relative; } .u4246fb237ac101d7621a22b3b3bfabea , .u4246fb237ac101d7621a22b3b3bfabea:hover , .u4246fb237ac101d7621a22b3b3bfabea:visited , .u4246fb237ac101d7621a22b3b3bfabea:active { border:0!important; } .u4246fb237ac101d7621a22b3b3bfabea .clearfix:after { content: ""; display: table; clear: both; } .u4246fb237ac101d7621a22b3b3bfabea { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4246fb237ac101d7621a22b3b3bfabea:active , .u4246fb237ac101d7621a22b3b3bfabea:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4246fb237ac101d7621a22b3b3bfabea .centered-text-area { width: 100%; position: relative ; } .u4246fb237ac101d7621a22b3b3bfabea .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4246fb237ac101d7621a22b3b3bfabea .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4246fb237ac101d7621a22b3b3bfabea .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4246fb237ac101d7621a22b3b3bfabea:hover .ctaButton { background-color: #34495E!important; } .u4246fb237ac101d7621a22b3b3bfabea .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4246fb237ac101d7621a22b3b3bfabea .u4246fb237ac101d7621a22b3b3bfabea-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4246fb237ac101d7621a22b3b3bfabea:after { content: ""; display: block; clear: both; } READ: Shylock is a tragic figure, trapped by prejudice and driven to revenge by the treatment he receives EssayIf this mixture does not work will she marry Paris in the morning? She lies down with a dagger next to her in case the potion does not work as it is said to. What if this mixture is poison that the Friar gave her as a punishment for her sin? These are all thoughts going through her head. It seems as though she is going mad. What if she wakes up in a tomb buried with all other rotten flesh of her ancestors? She might even be laid to rest next to Tybalt! What if she awakes buried, what loathsome smells and shrikes like mandrakes torn out of the earth. O, if I wake, shall I not be distraught, environed with al these hideous fears, and madly play with my forefathers joints, and pluck the mangled Tybalt from his shroud, and in this rage with some great kinsmans bone, as with a club, dash out my desprate brains? The use of words here is really strong and shows Juliets anguish at the potion not working and how confused she is about the situation. She then falls on to her bed. There is definite and powerful theme in Juliets soliloquy of death and suicide. A pair of star-crossed lovers take their life, is the initial phrase that suggests this. The language used throughout the play and certainly in Juliets soliloquy has many negative connotations which engage the audience as they want to know what the outcome will be.

Mozart and his Opera Writing essays

Mozart and his Opera Writing essays Considered one of the greatest musicians to have lived during the classical period in musical history, Wolfgang Amadeus Mozart was born in Salzburg, Austria, Jan. 27, 1756, the son of Leopold Mozart and his wife, Anna Maria Pertl. Wolfgang came from a family that was saturated with musical talent. His father, Leopold was a successful composer and violinist and assistant concertmaster at the Salzburg court. He had an older sister, Maria Anna who played the keyboard and toured with Wolfgang. Mozart composed a variety of works and but among his most acclaimed works are the operas Don Giovanni, The Magic Flute, and The Marriage Figaro. Mozart may be considered the most acclaimed opera writers, and one should recognize this over any other fact about Mozart. Wolfgang showed incredible musical talent at a very early age, composing when he was five and when he was six playing for the Austrian empress. He was a child prodigy and his father, Leopold felt that it would be in the best interest for Wolfgang to showoff his talent, so when he was six the family embarked on a series of concert tours through Europe's courts and major cities. Mozart amazed his audiences with his skills; he played to the French and English royal families, and had his first music published in Paris, where he wrote his earliest symphonies. The first works of young Mozart that were published were four sonatas written in 1764. The Mozart family continued to tour and while in Vienna, in 1768, Wolfgang composed his first opera, La Finta Semplice, but it was not performed because of skepticism and indifferences; it was first presented a year later at Salzburg. According to Leopold, it was the Emperor Joseph II who asked the boy twice whether he would like to compos e an opera and conduct it himself. Wolfgang, Leopold reported, said yes. (Boerner). The setting of the opera takes place in at a country estate near Cremona. The opera portrays ...

Judith Butlers 'Imitation and Gender Insubordination' Essay

Judith Butlers 'Imitation and Gender Insubordination' - Essay Example She is not a feminist. She departs from feminist theory to do other things. Drawing ideas from other writers and philosophers, her methods are rich and interesting and many feminists are struck and excited about her work. But other writers and thinkers see her ideas as taking away from the real and practical needs of women. Discussion Butler (1989) tries to ask essential questions. For example, she asks, once the subject "outs" her- or himself, is that person "free of its subjection and finally in the clear'?† (308). Or does the the subjection continue? But what does the following mean, characteristic of Butler's writing: "Can sexuality even remain sexuality once it submits to a criterion of transparency and disclosure .." (309) For something to determine itself, some other must exist to make this determination, and what is it this other? This other is a "prior to" and it is the most interesting thing which Butler says, I believe. Her thought is easily confusing unless one grab s hold of that idea. She is looking for the prior and I believe she is asking does whatever the prior is establish sexuality or is the prior already a sexually determined object. There is a danger that coming out "reinscribes the power domains that it resists" and that it is part of the "heterosexual matrix that it seeks to displace" (309). One must try to locate the "framework that privileges heterosexuality as origin". Butler would like to use the concept of the speech act (from philosopher John Austin) to say the way one creates being is the way in which one may create herself or himself. There is a difficulty perhaps always in this activity as one must ask who it doing the creating? From what position is the creating done, that of homosexuality or heterosexuality? I think it is important for Butler, because she wants to produce an original, defensible "I' that is thoroughly lesbian or homosexual, without the pejorative connotation. But that is her very problem. the pejorative co nnotation is already tied into the words and their origin from the heterosexual point of view. Butler would like to reach a non-reflexive position that perhaps is neither heterosexual nor homosexual. Butler has to establish, more or less a "private language", one that is not derived from the present language, because the present language already has the power relationships of sexual identities established in it - that is a man, and that is a woman. But Butler seeks "that grid of cultural intelligibility that regulates the real and the nameable' (312). 'Lesbian' exists as an 'abiding falsehood' in present discourse Hence as a falsehood, the being of lesbianism is denied, it has been erased from discourse. She and others must place it back, but it cannot be done under present 'existing regulatory regimes'. These regimes had wrongly created the category in the first place. There must be a prior for Butler. For example there is no prior to 'gender', hence the concept of ‘drag†™ itself is an original model, â€Å"gender is a kind of imitation for which there is no original â€Å" (her italics 333). Butler goes further and even makes heterosexuality a model for which there is no original. Her supporting writers then say that concepts of sexuality are socially constructed and not original forms that are necessary in some accepted way. She argues, "...there are no secondary consequences which retrospectively confirm the originality" of the original model (313). Because heterosexuality must always be in the act of replicating and emulating itself, there is always the risk that it will lose itself. I have a friend who says he must always prove to himself ‘not homosexual' by always repeating it or comparing himself to

Human Development In The Glass Menagerie By Tennessee Williams Essay

Human Development In The Glass Menagerie By Tennessee Williams - Essay Example The play tries to justify that complete and happy families should have the support of the male’s household heads. Amanda’s family has no father as he abandoned them. They try to find the happiness they do not have and end up living in fear and neglects. Therefore, Tom takes the responsibility to take care of the family despite his small age. The new roles affect his psychological development. Tom’s parental duties at a tender age deprive him of his prime youth experience. Human development is a process, and everyone should enjoy every stage of his or her life thus, psychological mismatch evidence in Tom’s boredom in family issues. Glass Menagerie emphasizes roles of parents in child development. However, the play illustrates strictness and decision making on behalf of kids as positive attributes of a good mother. Amanda is strict on Tom and Laura. She expresses her desire for Laura to have a right date and asks for Tom’s assistance but quickly becomes angry that she dropped out of typing class because of shyness. In psychological perspectives, parents should understand the strengths and weaknesses of their children and help them to overcome the challenges. Amanda’s approach is worse and only serves to humiliate Laura. She also offers little assistance to enable Laura to overcome shyness. Amanda is a character who does not tolerate mistakes among her children. Thus, she engages in every aspect of their lives with the notion of providing the moral support. Nonetheless, she portrays qualities of a mother who is overprotective. Her approach is not a healthy approach to parenting because she provides little time for the Tom and Laura to explore the world and establish their desires. Her actions are evident when she asks Tom to introduce Laura to a friend. Jim disappoints Laura making Amanda yell at Tom. She is the cause of her daughter’s heartbreak, and reason Tom left their home (Bloom 72).