Diane Arbus And Weegee Photography Essay

Diane Arbus And Weegee Photography Essay As a people watcher, documentary photography has always been intriguing to me. I remember thinking how wonderful it was for photographers to be in the right place at the right time and wondered how they knew where to be for that perfect shot. I began carrying my camera everywhere, and started looking at my surroundings and the people in them differently. As if that perfect shot was just waiting for me to show up, but I still was not getting that life changing remarkable shot. As I began to study photography, I began to discover, that while some documentary photographers did happen to be in the right place at the right time, like Arthur Felig (Weegee), most of those photographers planned and set up their remarkable and sometimes scandalous shots, like Diane Arbus did. While most historians would say that these two photographers had obvious differences in style and techinques, I found that both had many similarities. Diane Arbus was born in 1923 to a wealthy Jewish family. Diane was one of three fortunate children growing up in the Central Park West and Park Avenue areas of New York City. She once told an author, writing about The Great Depression that she grew up feeling immune and exempt from circumstance. One of the things she suffered from was that she never felt adversity. Weegee was born in 1899 in Austria, shortly after his birth, his father left Austria for America where he would work as a Rabbi saving enough money for the rest of his family to join him. Finally at the age of ten, Weegee along with his mother and three brothers arrived at Ellis Island in America. Weegees family was very poor, so he quit school after the eighth grade and worked to help his family financially. At the age of thirteen, Diane met Allan Arbus, an advertising department employee in her parents department store. After turning eighteen, Diane married Allan and was soon introduced to the world of photography. Allan gave Diane her first camera, and they worked side by side doing fashion spreads until with Allans support, Diane decided to leave the fashion industry and follow her own interests. While working several odd jobs with his father, a street tintype photographer took Weegees photograph. After that, Weegee decided that photography was his calling. He ordered a tintype camera from a Chicago mail-order house, and after a few months got his first job as a photographer. At the age of twenty four, Weegee landed a job at Acme Newsprint.. His new job was in the darkroom, but occasionally he would get the opportunity to go out at night and take pictures of emergencies. After a while, he started to get called for assignments and cover stories, but because he was an employee of Acme, he never got credit for the photos he took. In 1935, Weegee left the Acme company to do freelance work. Not long after leaving the fashion industry to pursue her own photography interest, two significant events happened to Diane, the first was her marriage to Allan failed, the second was a class she took with Lisette Model, a European photographer who encouraged her to push her thematic unorthodox interest further, along with, mastering the conventional technical aspects of photography. By the early sixties, Dianes work began to assume a distinctive look. Not only did Diane set up the shots she would take of her subjects, she would actually follow them to their homes and offices observing every aspect of their lives. While doing this, she would listen and visit with them softening them up until the public facade disappeared, then she would set up the photo shoot. In almost every case, Dianes subject would be posed in their most natural setting, wide eyed facing straight ahead looking into the center of the camera lens with the same curious expression. Almost like they were seeking some unspoken understanding from the observer. Dianes photography work impacts the world leaving us to ponder what is considered proper or tasteful in art. . In 1972, Diane Arbus was the first American photographer to be exhibited at the Venice Biennale. After leaving the Acme company, Weegee began checking in with the Manhatten Police Headquarters around midnight, becoming familiar to the police force. He would wait by the teletype for something to happen, then would rush to the scene of the crime to take his photographs. After years of this procedure, Weegee finally decided that waiting by the teletype was to cumbersome. He bought himself a chevy coupe and a press card, and became the only press photographer ever permitted to have a police radio in their car. His car became his home away from home and contained not only a police radio, but also a portable darkroom, extra cameras, flash bulbs, extra loaded holders, a typewriter, cigars, salami and a change of clothes. Weegee stated in his book Weegee by Weegee, I was no longer glued to the Teletype machine at police headquarters. I had my wings. I no longer had to wait for crime to come to me; I could go after it. The police radio was my life line. My camera my life and my love was my Aladdins lamp. After ten years of working freelance on the New York City streets after hours, Weegee published his first book, The Naked City, which was inspired by the work and city he loved. It was during this ten years that Weegee produced some of his best and most expressive photographs. . In 1962, Diane met John Szarkowski, the curator of photography at the Museum of Modern Art. He brought with him a romantic, subjective aesthetic of photography. And in 1967, Szarkowski featured Dianes New Documents . That show, more than any other, established her reputation. In 1962 and again in 1966, Diane received the Guggenheim Fellowship for some of her non-commercial work, a couple on a park bench, a young Republican, identical twin girls and the marginal: dwarves, drag queens, circus performers. Weegee never had any formal photographic training. He never heard of any of the greats like Alfred Stieglitz, or Ansel Adams. The photographs Weegee took came strictly from his soul. None of his photos were planned, and were all taken with the same preset setting at f/16 @ 1/200 of a second, with a focal distance of ten feet with a flash. Style, texture, and quality did not matter to Weegee; he focused more on capturing a moment of time on film. He had mere seconds to capture the emotions of each event as they happened. Being a freelance photographer was not easy, Weegee confronted murder, viciousness children in need, street brawls, the homeless, fires and victims. However, he also confronted happiness, lovers, celebrations and the end of the War. His work is strong and stands on its own and is meant to be viewed one at a time and not as a group of work. With each shot, Weegee captured a truth that can never be recreated. In July of 1971, at the age of 48, and while suffering from depression, Diane Arbus took a lethal dose of pills and used a razor blade to end her own life. Her story, fits the popular 60s pattern of the romantic, tragic, brilliant, eccentric, tortured artist. Even now, Dianes work continues to fascinate. Her photos are amazing and startling to look at, even now. In December of 1968, Weegee died from a brain tumor. He is credited with ushering in the age of tabloid culture, while at the same time being revered for elevating the sordid side of human life to that of high art.

Violence against Women

Introduction The United Nations defines violence against women as any gender based violence that leads to or is likely to result in sexual harm, mental harm or any other kind of suffering to women. This includes threats, coercion or arbitrary deprivation of liberty either in private or public life (The UN Declaration on Violence Against Women 1992). Bardwell (2010) describes violence against women as the most pervasive violation of human rights in the world. Violence against women bears significant costs for the society, individuals, public services and the economy as a whole. The prevalence of violence against women and girls in England is more than that of diabetes, stroke and heart diseases (Adams 2010).). The figures published by the Office for National Statistics from 2012 to 2013 estimated that approximately 1.2 million women suffered from domestic abuse and other 330,000 were sexually assaulted. Sexual violence and domestic violence are in most cases hidden because the victims choose to su ffer in silence or are afraid to come out and report (Riecher-Ro?ssler & Garci?a-Moreno 2013).). Violence against women and girls is recognised globally as a violation of fundamental human rights that include the right to non-discrimination based on sex, right to not be treated inhumanly and degradingly, right to respect for private and family life and right to life (Bird & Westley 2011). The 1995 Beijing Platform for Action to which the United Kingdom is committed, states that violence against women is one of the major hindrances to the achievement of gender equality. Although the United Kingdom. The United Nations Committee and the European Court of Human Rights on the elimination of discrimination against women recognises violence against women as a form of discrimination. The United Kingdom has an obligation to exercise due diligence to prevent violence against women under the European Convention on Human Rights. Under the Beijing Platform and the Convention, the country has an obligation to change stereotypes, cultures and attitudes that perpetuate gender inequality. In the UK the new public sector equality duty under the Equality Act of 2010 requires all public bodies to consider equality, discrimination and good relations between groups in the way they formulate policy, employ people, buy goods and services and deliver services. This means that all the public bodies have an obligation to prevent violence against women. Violence against women voluntary sector The voluntary sector provides important services to support and protect the victims of violence against women. The organisations in the voluntary sector working to end the violence directed towards women in the United Kingdom challenge the system that allows for violence and abuse to continue in the country and at the same time celebrate the women who have survived such violent. The voluntary sector mostly pursues proactive prevention measures that can be categorised into three major groups depending on the target population (Stark & Buzawa 2009). The first group consists of the general measures directed at certain population groups or the whole population. For instance some of the voluntary groups use study courses in preventing violence against women for students and media campaigns targeting specific groups of children. The second category comprises of targeted measures directed at specific high risk groups for instance educating the armed forces on the importance of respecting th e rights of women and all other human beings. The last category consists of the measures directed at the individuals who have already been subjected to violence before with an intention of preventing them from committing the violence again. For example they provide rehabilitation programs for the perpetrators of violence to educate them on the importance of respecting the rights of women and human rights in general. Educational institutions and schools have been supportive of the voluntary sector as they allow them to access the students and educate them on the adverse effects of violence against women. In addition to that, these institutions also pay special attention to violent behaviour as far as the welfare of the students is concerned. The voluntary sector organises awareness campaigns targeting women to inform them that men are responsible for all their acts of violence and that such violence is illegal and as such should be reported and punished. Such initiatives are aimed at encouraging more women to come out and report the violence that they suffer privately at home in order to protect them from repeated assaults which can end up costing their lives in the long run. The campaigns also encourage the men to examine and challenge any cultural orientations that perpetuate violence against women. The programs directed at the young people have particularly been rewarding as it has reduced vio lence in learning institutions although there is still need to do more (Hughes & Owen 2009). The voluntary organisations often target providing education to the young people to correct the system. Most of these organisations believe that it is the system to blame for the high rates of violence against women because the society is not sufficiently educated on the need for respecting the basic human rights thus leading to the violation of the rights of women through battery and sexual violence (Harne & Radford 2008). As such they direct a lot of their effort in educating the young people at an age where the identity of their gender is just starting to take shape and can easily be influenced. For example the 16-20 age groups are often persuaded to stay in love and respect their partners in order to reduce violent behaviour in partnerships. The emphasis is that if they really love their partners then they should always strive to make them happy and not engage in any acts that would harm them. Such programs are often conducted in different communities including youth associations, schools and sports clubs. In terms of protecting the immigrant community, the voluntary organisations often pursue comprehensive integration as the best strategy for preventing them against violence. The aim of comprehensive integration is not just to help them find jobs and settle but to help them restore their sense of life control. One way of helping the immigrants achieve this is by giving them information, support and guidance in the early stages of integration. The voluntary organisations often do this with respect to their cultural backgrounds in order to ensure that they do not perceive the process as one designed to force them abandon their cultures. The intervention programs targeting the immigrant groups are normally well constructed in order to consider their cultural backgrounds as well as the different challenges that come with the process of immigration and integration. Some of the immigrants coming into the country are from countries with patriarchal and hierarchic social structures where the right of women with regard to equality is something that has never existed both in theory and practice. For instance the girls who come to the country from cultures that do not proscribe violence against women often live under several restrictions (DeKeseredy 2011). Such restrictions make the integration process very difficult let alone access to information on physical and sexual violence. In these groups some parents at times prohibit their daughters from using the internet, engaging in leisure activities, meeting boys or doing any other things that their peers are doing and they may also wish to participate in. The voluntary organisations often dissuade the immigrant communities with such cultures from sending their girls to other countries in order to defend their sexual reputation. Although the gendered phenomenon is inculcated deep into their culture, these organisations target the parents from this group with an aim of informing them on the dangers they expose their daughters to by forcing them to move to the other countries. Incidences of forced or early marriages are also common among these people and this increases the risk of the women and girls being exposed to violence because they do not have free will since all decisions are made for them by other people. In order to stop such behaviour and protect the women and the young girls, the voluntary organisations often offer low threshold services and activities as well as peer support groups to inform the population on the availability of such services so that they know where to turn to whenever they need any kind of assistance. Marri age is a voluntary union under the UK legislation and all the marriage procedures are supposed to protect the freedom of choice of all the individuals involved. The voluntary organisations often give the immigrants information regarding gender equality, consequences of domestic violence and rape, and where to report such incidences whenever they are perpetrated. Peer groups are one effective channel that the voluntary organisations utilise in passing information regarding aspects like welfare, wellbeing, life control and prevention of violence against women. These groups are efficient in that the members are in most cases free to discuss their personal challenges with their colleagues making it easy for the voluntary organisations to offer help and assistance to the victims of violence against women. To the victims of violence, the voluntary organisations normally offer them support as well as therapy to help them recover from the trauma caused by the violence. The support is normal ly offered jointly with other health services in selected environments to help the victims recover in the shortest time possible and resume their normal life activities (Thiara et al 2012). In addition to this, the voluntary organisations also help the victims to make use of the legal system by reporting the offenders to the authorities so they can face the law and pay for the consequences of their unlawful actions. For instance they offer financial assistance to the women who are unable to raise the legal fees, file for divorce, social security, and negotiate for child custody among other things. Owing to the fact that child custody and visiting arrangements exposes the victims to the risk of further violence in the form of blackmail, threats or direct violence the voluntary organisations normally help the women with security arrangements like insisting that whenever such visits are made it should never be in private. The voluntary organisations have managed to achieve this level of success because they devised strategies of reaching out to the women and men differently. Once they identified that the issue lies with the system, they embarked on educating the young people on the importance of respecting human rights and upholding high moral values. To the women who are currently at the risk of being exposed to violence, the voluntary organisations have made measures to encourage them to come out and report so that they can be assisted. They inform the women that the men should take responsibility for their actions and as such they should come out and report any incidences of violence early before they escalate to the level of interfering with the quality of their lives (Lombard & McMillan 2013). The men are encouraged to resort to other measures of conflict resolution without resorting to violence because violence is itself a problem and does not provide a solution to anything. This shows that diff erent categories require different intervention mechanisms but all these efforts are aimed at achieving the major objective which is to protect women against gender based violence. The response of the voluntary sector to the issue at hand is directed by both proactive and reactive approaches. These strategies are important as they are useful in helping the voluntary organisations achieve their objectives in the short and long run. The proactive approaches are used on the young populations with an objective of educating them on the need to uphold high moral values and respect human rights (Hughes & Owen 2009). They are encouraged to solve their differences in relationships amicably without resorting to violence because violence only leads to more problems. The reactive approach on the other hand is intended to help both the perpetrators and victims of gender violence. The victims are encouraged to report the perpetrators to the authorities, seek counselling and get out of the abusive marriages. The perpetrators are also offered counselling and educative services to ensure that they do not repeat the crimes again. The response of the voluntary sector differs slightly from those of the statutory agencies because the latter mostly pursues the reactive approach while the former pursues both (True 2012). The statutory agencies help the victims by offering different services like healthcare, counselling, encouraging the victims to report, and helping the victims with the legal procedures among others. Their emphasis is twofold, one is to help the victims and the other one is to deter the behaviour. The sectors response presents a holistic approach as it aims to provide both short term and long term solutions. There is no evidence that the measures taken to control violence against women are working because the number of violence victims is still high in the country as already indicated in the country. There is also a possibility that the figures provided are still an underestimation given that many women still fear coming out to report that they are in abusive relationships (DeKeseredy 2011). Exter nal factors particularly funding has affected the response of the voluntary sector because they have limited resources at their disposal. The devolution of funding for the voluntary sector from the central government to the local authorities has resulted into many inconsistencies in levels and types of funding. For example many local authorities in the country have stopped giving the grant aid and now prefer commissioning of services through tendering and other contract funding. This has led to instability within the voluntary sector and loss of essential services (True 2012). A perfect example is refuge accommodation where the authorities have resorted to support few large organisations providing services to communities that they do not have any previous connections or knowledge at the expense of strengthening the smaller local organisations that are well placed to cater for the needs of the local people. In other cases the housing associations and other providers are taking over t he specialist services offered for the victims leading to loss of expertise and independence of the voluntary sector (Thiara et al 2012). With the limited funds the voluntary sector cannot do much and as such they should focus their energy and resources on services not offered by the statutory bodies. There is need for them to focus on the key areas that they can achieve maximum returns with the limited funds while exploring other means of raising more money to support their activities. Summary and the key issues The prevalence of violence against women is still high in the United Kingdom despite all the efforts made by the government to reduce the problem. The voluntary organisations present a good avenue of mitigating the problem although they face many challenges that hamper the effective execution of their services. These challenges range from inadequate financing to additional roles like caring for men too have destabilised the organisations. The national government should therefore help these voluntary organisations with adequate funds and support to help them reduce violence against women in the United Kingdom. References Adams, R. (2010). The short guide to social work. Bristol: Policy. Bardwell, A. (2010). Domestic violence (DV) as violence against women: A human rights issue. A study of the UK government’s human rights violations against South Asian women victims of DV. University of Essex Bird, F. B., & Westley, F. (2011). Voices from the voluntary sector: Perspectives on leadership challenges. Toronto: University of Toronto Press. DeKeseredy, W. S. (2011). Violence against women: Myths, facts, controversies. Toronto: University of Toronto Press. Harne, L., & Radford, J. (2008). Tackling domestic violence: Theories, policies and practice. Maidenhead: McGraw-Hill/Open University Press. Hughes, L., & Owen, H. (2009). Good practice in safeguarding children: Working effectively in child protection. London: Jessica Kingsley Publishers. Lombard, N., & McMillan, L. (2013). Violence against women: Current theory and practice in domestic abuse, sexual violence and exploitation. London: Jessica Kingsley Publishers. Riecher-Ro?ssler, A., & Garci?a-Moreno, C. (2013). Violence against women and mental health. Basel: Karger. Stark, E., & Buzawa, E. S. (2009). Violence against women in families and relationships. Santa Barbara, Calif: Praeger/ABC-CLIO. Thiara, R. K., Hauge, G., Bashall, R., Ellis, B., Mullender, A., & Harwin, N. (2012). Disabled women and domestic violence: Responding to the experiences of survivors. London: Jessica Kingsley. True, J. (2012). The political economy of violence against women. New York, NY: Oxford University Press.

F. Scott Fitzgeralds The Great Gatsby - 954 Words

Nick Carraway is who narrates this story He is a very opened minded, nice, quite guy from Minnesota. Nick travels to New York and rents a house in the West Egg side of Long Island. West Egg is where all the people who have just made their fortune live. Although Nick lived in the West Egg side he had many connections with the people on the East Egg side. Nick had a wealthy and attractive neighbor, Jay Gatsby. Gatsby lives in a mansion and has extravagant parties every Saturday. Gatsby’s real name is James Gatz and he was born at a farm in North Dakota. He went to St. Olaf’s University but dropped out two weeks later do to the humiliation of being a janitor. One day he was fishing at Lake Superior and he saw a yacht owned by Dan Cody. He†¦show more content†¦Gatsby calls a man to go play the piano and he plays a popular song called â€Å"Ain’t We Got Fun?† Nick realizes that daisy and Gatsby have forgotten that he was there and he decides to leave a nd let them be alone for a while. Nick stops by Gatsby’s house and is surprised to see Tom Buchanan there. Gatsby invites Tom and Mr. and Mrs. Sloane to stay for dinner but they refuse the offer. Therefore to be polite they invite Gatsby for dinner but what he doesn’t realize is the real purpose on why they are inviting him. Tom is staring to suspect on Daisy and Gatsby. On Saturday Tom and Daisy go to one of Gatsby’s party and keeps an eye on Daisy. At the party Tom tells Daisy the real reason why Gatsby was so wealthy and tells her that he sells illegal alcohol. Gatsby was very disappointed because Daisy hadn’t enjoyed the party and he decides to call off his parties. He fires his servants as well to prevent any rumors. On one hot day, Nick trailed to the East Egg and finds Jordan and Gatsby already there. A nurse brings out daisy’s baby and Gatsby was stunned. Daisy asks Gatsby if he wanted to go to the city and Tom is now certain of the romance between them. Tom then suggests that they should all go to the city and meet at the Plaza Hotel. Tom then starts accusing Gatsby of lying about going to college and asks him his real intentions for Daisy and Gatsby tell him that she loves him and not Tom. He sends Gatsby and Daisy to Long Island and while they were drivingShow MoreRelatedF. Scott Fitzgeralds The Great Gatsby937 Words   |  4 PagesThe Great Gatsby by F. Scott Fitzgerald tells the tragic story of two star-crossed lovers. Fitzgerald uses the Roaring Twenties as the setting of this novel. The twenties were a time of promiscuity, new money, and a significant amount of illegal alcohol. Fitzgerald was a master of his craft and there was often more to the story than just the basic plot. H e could intertwine political messages and a gripping story flawlessly. In the case of The Great Gatsby, he not only chronicles a love story, butRead MoreF. Scott Fitzgeralds The Great Gatsby885 Words   |  3 Pagesmany people throughout history. Although the dream has its own distinct aspects throughout different time periods, it predominantly focuses on the foundations of wealth, success and a desire for something greater. In F. Scott Fitzgerald’s fiction novel, The Great Gatsby, Jay Gatsby, the protagonist, is primarily known for the numerous lavish parties he throws each weekend at his ostentatious mansion in West Egg in an attempt to reunite with Daisy Buchanan, a woman he falls in love with prior to enteringRead More F. Scott Fitzgerald’s The Great Gatsby Essay1211 Words   |  5 PagesF. Scott Fitzgerald’s Portrayal of the Twenties F. Scott Fitzgerald was accurate in his portrayal of the aristocratic flamboyancy and indifference of the 1920s. In his novel, The Great Gatsby, Fitzgerald explores many aspects of indifference and flamboyancy. A large influence on this society was the pursuit of the American Dream. Gangsters played a heavily influential role in the new money aristocracy of the 1920s. The indifference was mainly due to the advent of Prohibition in 1920. One majorRead MoreF. Scott Fitzgeralds The Great Gatsby Essay913 Words   |  4 Pages The Great Gatsby was written by F. Scott Fitzgerald. â€Å"In the years immediately after the completion of The Great Gatsby Fitzgerald was unable to provide his art with any such endorsement† (Collins). Fitzgerald was unable to get his book published because of insufficient funds. According to Harris, â€Å"F Scott Fitzgerald wrote his greatest novel in France in 1924, having exiled himself in order to get some work done† (Harris). The best novel Fitzgerald has written he wrote when he was in France. AccordingRead MoreF. Scott Fitzgeralds The Great Gatsby Essay998 Words   |  4 PagesF. Scott Fitzgeralds The Great Gatsby â€Å"So The Great Gatsby house at West Egg glittered with all the lights of the twenties, there were was always Gatsby’s supplicating hand, reaching out to make glamour with what he had lost be cruel chance...of how little Gatsby wanted at bottom-not to understand society, but to ape it†(21-22). The Great Gatsby by F.Read MoreA Review of F Scott Fitzgeralds The Great Gatsby851 Words   |  3 PagesThe Great Gatsby F. Scott Fitzgerald created a modern masterpiece in his work The Great Gatsby, despite the novels earl ill reception. The work is a complex piece which tries to make sense of a strange concept of modernity within a classical sense of history. In the work, Fitzgerald illustrates the importance of allusion in the creation of character building, but also as a way for Fitzgerald to stray away from previous literary techniques and create motifs and themes that were entirely his ownRead More F. Scott Fitzgeralds The Great Gatsby Essay1411 Words   |  6 PagesF. Scott Fitzgeralds The Great Gatsby The greatness of an individual can be defined in terms far beyond tangible accomplishments. In F. Scott Fitzgeralds classic American novel, The Great Gatsby, Jay Gatsbys greatness comes from his need to experience success and his will to achieve his dreams. Nick Carraway narrates the story, and his cousin, Daisy Buchanan, is Gatsbys love. Daisy, however, is married to Tom Buchanan, a wealthy, arrogant womanizer who despises Gatsby. Gatsby feels theRead MoreEssay on F. Scott Fitzgeralds The Great Gatsby968 Words   |  4 Pages The 1920s was a time of excess and growth. Economically, it was a time for great financial gain. Largely because of improvements in technology, productivity increased while overall production costs decreased, and the economy grew. Not only was this time filled with prosperity, but corruption as well. People who had previously worked day and night finally acquired leisure time. Some of the most wealthy people made the choice to fill this free time with gluttony and lust. Many authorsRead More F. Scott Fitzgeralds The Great Gatsby Essay1013 Words   |  5 Pages Wealth, Love, and the American Dream nbsp;nbsp;nbsp;nbsp;nbsp;It has been said that F. Scott Fitzgerald’s The Great Gatsby is about the pursuit of the American dream. It has also been said that the novel is about love, ambition, and obsession. Perhaps both are true. Combined, these themes may be understood in their most basic forms among the relationships within the novel. After all, each character’s reason for belonging to a relationship speaks very strongly of what really makes him tick;Read MoreF. Scott Fitzgeralds The Great Gatsby Essay1009 Words   |  5 Pages In the novel, The Great Gatsby, by F. Scott Fitzgerald, many of the characters live in an illusory world and only some can see past this. In the novel, West Egg and its residents represent the newly rich, while East Egg represents the old aristocracy. Gatsby seeking the past, Daisy is obsessed with material things, Myrtle wanting Tom to escape her poverty, George believing that T.J. Eckleburg is God, and Tom believing he is untouchable because of his power and wealth are all examples of the illusion

Investigating Why Teenagers Wear Makeup - 1752 Words

Literature Review This study will investigate why teenagers wear makeup. The researcher wants to find out the reasons behind teenagers wearing makeup. Why they decided to wear makeup and if their parents are allowing them to wear makeup. The researcher also wants to investigate which religions forbid makeup to be worn and also to get an opinion on the testing of makeup products on animals. A researcher in the United States interviewed 20 undergraduate female students on when and how often they wear makeup. (Brandeis Intuitional Respiratory, 2015) The findings showed that some teenagers wear makeup every day to university and others don’t find the need to wear makeup that frequently or are comfortable to attend university without makeup on. When the interviewer asked about those students who are going into the professional field, they say that makeup is important when you are working in a professional environment. But the interviewer argues this, because she believes that normally makeup is used to express maturity and social structure, which prevents ladies from wearing makeup, but once those ladies begin to wear makeup, they cannot stop. (Brandeis Intuitional Respiratory, 2015) Makeup The definition of makeup is, â€Å"cosmetics applied to the face to give colour or emphasis† (Penguin, 2006:534). There are many types of makeup that women use every day on their face. Namely, bronzer, concealer, contour powders, eye brow pencil, eye liner, face primer and many others (MarcelShow MoreRelatedGloablization4764 Words   |  20 Pagesbeauty and the negative self -view it imposes. Researchers expose how the erroneous characterization of Black beauty/culture has created and reinforced this destructive definition of Black beauty/culture that is based on an American/European ideal. Investigating these historically racist systems leads us to ask four serious questions: How are misrepresentations of Black beauty/culture played out in the modeling industry, cosmetic corporations? How does the media contribute to the global transmission ofRead MoreAccounting Information System Chapter 1137115 Words   |  549 Pagesis the difference between the benefits realized from us ing that information and the costs of producing it. Would you, or any organization, ever produce information if its expected costs exceeded its benefits? If so, provide some examples. If not, why not? Most organizations produce information only if its value exceeds its cost. However, there are two situations where information may be produced even if its cost exceeds its value. a. It is often difficult to estimate accurately the value of informationRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesCharacteristics Model 263 Ethical Dilemma Spitting Mad 264 Case Incident 1 Multitasking: A Good Use of Your Time? 264 Case Incident 2 Bonuses Can Backfire 265 3 9 The Group Foundations of Group Behavior 271 Defining and Classifying Groups 272 Why Do People Form Groups? 272 Stages of Group Development 274 The Five-Stage Model 275 †¢ An Alternative Model for Temporary Groups with Deadlines 276 Group Properties: Roles, Norms, Status, Size, Cohesiveness, and Diversity 277 Group Property 1: RolesRead MoreFundamentals of Hrm263904 Words   |  1056 PagesLabor Supply 14 Do We Have a Shortage of Skilled Labor? 14 Why Do Organizations Lay Off Employees during Shortages? 15 How Do Organizations Balance Labor Supply? 15 Issues Contingent Workers Create for HRM 16 Continuous Improvement Programs 18 Work Process Engineering 19 How HRM Can Support Improvement Programs 19 How HRM Assists in Work Process Engineering 19 Chapter 2 Fundamentals of Strategic HRM 28 Learning Outcomes 28 Introduction 30 Why Is HRM Important to an Organization? 30 DID YOU KNOW?:Read MoreHuman Resources Management150900 Words   |  604 Pagesthe seven major categories of HR activities. Identify the three different roles of HR management. Discuss the three dimensions associated with HR management as a strategic business contributor. Explain why HR professionals and operating managers must view HR management as an interface. Discuss why ethical issues and professionalism affect HR management as a career field. ââ€"  ââ€"  ââ€"  ââ€"  ââ€"  3 HR TRANSITIONS HR Management Contributes to Organizational Success More effective managementRead MoreLibrary Management204752 Words   |  820 PagesTraining . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 Training and Staff Development for Established Employees . . . . . . . . . . . . . . . . . . . . . . . . 240 Performance Appraisals. . . . . . . . . . . . . . . . . . . . . . . . 241 Why Appraisals Are Done . . . . . . . . . . . . . . . . . . . . . . 242 When to Do Appraisals . . . . . . . . . . . . . . . . . . . . . . . . 243 Who Does the Appraisals?. . . . . . . . . . . . . . . . . . . . . . 244 Problems in Rating. . . . . . . . Read MoreDeveloping Management Skills404131 Words   |  1617 Pagesaccording to a chapter’s learning objectives. †¢ Added new video clips and exercise recommendations in the Instructors Manual. †¢ Enhanced the test bank by adding more application questions. †¢ Revised the PowerPoint slides. A MESSAGE TO STUDENTS: Why Focus on Management Skill Development? Given that a â€Å"skill development† course requires more time and effort than a course using the traditional lecture/discussion format, we are sometimes asked this question by students, especially those who haveRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 Pagesa day  © 2006 Jupiterimages/Brand x Pictures/trbphoto Chapter 1 1 2 Chapter 1 ââ€"   The Role of Statistics and the Data Analysis Process college majors require at least one course in statistics. There are three important reasons why statistical literacy is important: (1) to be informed, (2) to understand issues and be able to make sound decisions based on data, and (3) to be able to evaluate decisions that affect your life. Let’s explore each reason in detail. ââ€"   The FirstRead MoreProject Mgmt296381 Words   |  1186 PagesVollmann Manufacturing Planning Control for Supply Chain Management, Sixth Edition Jacobs and Chase, Operations and Supply Management: The Core, Second Edition Jacobs and Chase Operations and Supply Management, Thirteenth Edition Jacobs and Whybark, Why ERP? First Edition Larson and Gray, Project Management: The Managerial Process, Fifth Edition Leenders, Johnson, Flynn, and Fearon, Purchasing and Supply Management, Thirteenth Edition Nahmias, Production and Operations Analysis, Sixth Edition OlsonRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesConnectivity 88 89 Electronic Data Interchange and Electronic Commerce 89 Marketing 89 The Telecommunications Industry 90 Review Questions 92 †¢ Discussion Questions 92 †¢ Bibliography 93 Chapter 4 The Data Resource 95 Why Manage Data? 96 Technical Aspects of Managing the Data Resource The Data Model and Metadata Data Modeling 98 Database Programming 100 97 97 Contents Managerial Issues in Managing Data Principles in Managing Data 101 101 The

Interview Questions - 3962 Words

Interview Questions This page is here to help us all be prepared for the types of questions that are typically asked during an interview. We have tried to break them down into the categories listed below as best as possible. Personal Questions - Finance Questions - Accounting Questions - Other Questions [pic] Personal Questions Q. Spend 5 minutes and walk me through your resume. A. The first question you will most likely be asked. On the surface it seems like an easy question, but you will need to be clear and concise with your response. This is something you will need to practice repeatedly so that you can SUCCINCTLY talk about yourself and relate your background to the job. Try to start after you finished undergrad. and talk†¦show more content†¦Q. What specific area are you interested in? A. Obviously you want to display an interest in some area, but also need to be able to talk in detail about that subject area so they dont think you are trying to bullshit them. If you want to work in equity research covering telecommunications you should be able to talk now (as of 12/15/2000) about how telecomm. firms are struggling and what are some of the problems they face. Q. In 1 sentence, tell me why we should hire you? A. Dont just blurt out an answer. Take your time and use commas. Q. Look outside my office. Down the right side of the building are offices of bankers that all went to Harvard Business School. Down the left side are all bankers that went to Wharton. I get hundreds of resumes every year - mostly from Harvard, Wharton, Chicago, and Columbia. Theres a long track record of success here from those schools - if I take a chance on an HBS grad, and it doesnt work out, nobody will second-guess me. However, in your case, if I take a chance and you dont work out, Ill have some explaining to do about my judgment. How are you going to convince me to hire you over the hundreds of resumes I get every fall? Q. Is there anything else, that is not your resume that I should know about? A. Try to highlight personality traits. You could talk about work ethic, being a team player, and how you are an easy-going person who is great to work with. [pic] Finance Questions Q. What are the threeShow MoreRelatedInterview Questions On A Interview1132 Words   |  5 Pages Interview Questions Assessment Bus 4045 3/4/2015 Samantha Rudisill â€Æ' Questions that are pretty basic and straightforward are called rapport-building questions. They are questions that you do not have to over complicate. These are questions that create positive feelings and positive emotional reactions with people. These interview questions are designed to ease the candidate into the interview and reduce the amount of stress the candidate feels during the process. An example of a rapport-buildingRead MoreAn Interview Questions On Career Development859 Words   |  4 Pagesto see what positons were held and are used to review the QSEK. This assignment contains two sections first this is my personal job search, building of a resumes and the second section contains developing an interview questions and how the interview questions applies in a real-life interview. Building a Resume I am seeking my Master’s degree in Management and for this assignment; I conducted the job search using Indeed Job Search (IJS) in CSU-Global (2015) Student Career Center; IJS job searchRead MoreBusiness: Interview and Questions1073 Words   |  4 PagesIntroduction The interview process is the gateway to basically fill a position from a company. The function of an interview is to assess candidate’s skills to pertinent questions that are necessary to fill in the needs of an organization. Fact of the matter is, structuring an effective and efficient interview process is not really basic, for it entails ethical, legal and moral considerations with each question asked. Since we would cover up ten questions in this elective, the two criteria’s thatRead MoreSwot, Posttest, And Interview Questions Essay954 Words   |  4 PagesPretest, Posttest, Interview Questions: The pre-test (Show What You Know) and post-test (Show What You Have Learned) that I designed had similar questions to what the students were going to see within the lesson. When giving them the pre-test a few students got neverous but I assured them that this is for my own information so I can better teach everyone. I told them to all at least try and answer the questions to the best of their ability. Both the pre-test and post-test are attached at the endRead MoreInterview Questions and Answers16418 Words   |  66 Pagesto Tough Interview Questions Tell me about yourself. This is really more of a request than a question. But these few words can put you on the spot in a way no question can. Many quickly lose control of the interview during the most critical time- the first five minutes. This is not the time to go into a lengthy history or wander off in different directions. Your response should be focused and purposeful. Communicate a pattern of interests and skills that relate to the position in question. ConsiderRead More333 Helpful Interview Questions25702 Words   |  103 Pages333 HELPFUL INTERVIEW QUESTIONS Adapted   from    333   Interviewing   Questions    by   the   Council   on   Education   Management.    Published   by   Borgman   Associates,   1993. Table of Contents Interview Questions for Any Position Initiative†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 2 Stress†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 3 Motivation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... Page 5 Goal Orientation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 6 Attendance/Punctuality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 8 Creativity and Innovation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... Page 9 ProblemRead MoreBehavioral And Situational Interviews Questions1565 Words   |  7 Pagesâ€Å"An interview is a conversation between two or more people where questionnaire asked by the interviewer to elicit facts or statements from the interviewee.† (Interview) It provides a good opportunity and platform for interviewer and interviewee to communicate intimately, and can usually lead to a better mutual understanding. â€Å"The job-relatedness of the traditional selection interview, which typically follows no particular pattern, is generally regarded as low. Interviews are still the most widelyRead MoreInappropriate Interview Questions Essay962 Words   |  4 PagesDuring the interview process the interviewer and interviewee must be aware of questions that may be illegal, discriminatory, or inappropriate. Summarized below are a few examples of those types of questions and how to answer them appropriately and professionally if asked. Interview Questions That Cannot Be Asked Age Questions pertaining to age such as, â€Å"How old are you?† are forbidden and is considered illegal if asked during the interview process (Raisbeck, 2010). Other questions relating toRead MoreInterview Questions On Behavioral Interviewing858 Words   |  4 PagesInterview Questions and Prepared Answers. Behavioral interviewing is a relatively new, but widely used mode of job interviewing. The behavioral interview technique is used by employers to evaluate a candidate’s experiences and behaviors in order to determine their potential for success. This approach is based on the belief that past performance is the best predictor of future behavior. In fact, behavioral interviewing is said to be 55 percent predictive of future on-the-job behavior, while traditionalRead MoreJob Interview Questions and Sample Answers1444 Words   |  6 PagesAds Strong Interview Answers www.InterviewSuccessFormula.com The 3 Things You Should Never Say in a Job Interview. Check Them Out! Best Interview Answers www.InterviewAdvisers.com Secrets to Help You to Get Hired in Your Next Job Interview. Start Now! The Best Interview Answer CareerConfidential.com/FreeEbook Answers Top 50 Interview Questions DownLoad Free Ebook Now. See More About job interview questions and answers job interviews interview questions job interview tips Ads How To Speak English

Ias 11 Free Essays

string(106) " with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence\." IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts, which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. We will write a custom essay sample on Ias 11 or any similar topic only for you Order Now They include IAS 23 Borrowing Costs (as revised in March 2007) and IAS 1 Presentation of Financial Statements (as revised in September 2007). IFRS Foundation A613 IAS 11 CONTENTS from paragraph INTERNATIONAL ACCOUNTING STANDARD 11 CONSTRUCTION CONTRACTS OBJECTIVE SCOPE DEFINITIONS COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES RECOGNITION OF EXPECTED LOSSES CHANGES IN ESTIMATES DISCLOSURE EFFECTIVE DATE 1 3 7 11 16 22 36 38 39 46 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A614 Â © IFRS Foundation IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS Foundation A615 IAS 11 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Because of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usuall y fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements1 to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of comprehensive income. It also provides practical guidance on the application of these criteria. Scope This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The following terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated o r interdependent in terms of their design, technology and function or their ultimate purpose or use. A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4 A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel. A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 1 IASC’s Framework for the Preparation and Presentation of Financial Statements was adopted by the IASB in 2001. In September 2010 the IASB replaced the Framework with the Conceptual Framework for Financial Reporting. A616 Â © IFRS Foundation IAS 11 5 For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. (b) 6 Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts. Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses. Combining and segmenting construction contracts 7 The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts. When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) (b) separate proposals have been submitted for each asset; each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and the costs and revenues of each asset can be identified. (c) 9 A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) (b) the group of contracts is negotiated as a single package; the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence. You read "Ias 11" in category "Essay examples" (c) 10 A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or the price of the asset is negotiated without regard to the original contract price. b) Â © IFRS Foundation A617 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) (b) the initial amount of revenue agreed in the contract; and variations in contract work, claims and incentive payments: (i) (ii) to the extent that it is probable that they will result in revenue; and they are capable of being reliably measured. 12 Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next. For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was initially agreed; the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. b) (c) (d) 13 A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) (b) it is probable that t he customer will approve the variation and the amount of revenue arising from the variation; and the amount of revenue can be reliably measured. 4 A claim is an amount that the contractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations. Therefore, claims are included in contract revenue only when: (a) (b) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and the amount that it is probable will be accepted by the customer can be measured reliably. A618 Â © IFRS Foundation IAS 11 15 Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract. Incentive payments are included in contract revenue when: (a) (b) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and the amount of the incentive payment can be measured reliably. Contract costs 16 Contract costs shall comprise: (a) (b) costs that relate directly to the specific contract; costs that are attributable to contract activity in general and can be allocated to the contract; and such other costs as are specifically chargeable to the customer under the terms of the contract. c) 17 Costs that relate directly to a specific contract include: (a) (b) (c) (d) (e) (f) (g) (h) site labour costs, including site supervision; costs of materials used in construction; depreciation of plant and equipment used on the contract; costs of moving plant, equipment and materials to and from the contract site; costs of hiring plant and equipment; costs of design and technical assistance that is directly related to the co ntract; the estimated costs of rectification and guarantee work, including expected warranty costs; and claims from third parties. These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18 Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) (b) (c) insurance; costs of design and technical assistance that are not directly related to a specific contract; and construction overheads. Â © IFRS Foundation A619 IAS 11 Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 9 Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract. Such costs include: (a) (b) (c) (d) 21 general administration costs for which reimbursement is not specified in the contract; selling costs; research and development costs for which reimbursement is not specified in the contract; and depreciation of idle plant and equipment that is not used on a particular contract. 20 Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract. However, costs that relate directly to a contract and are incurred in securing the contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period. Recognition of contract revenue and expenses 22 When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) (b) total contract revenue can be measured reliably; it is probable that the economic benefits associated with the contract will flow to the entity; both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and 23 (c) A620 Â © IFRS Foundation IAS 11 (d) he contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24 In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and the contract costs attributable to the contract, whether or not spe cifically reimbursable, can be clearly identified and measured reliably. b) 25 The recognition of revenue and expenses by reference to the stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period. Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. A contractor may have incurred contract costs that relate to future activity on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity. However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) (b) (c) each party’s enforceable rights regarding the asset to be constructed; the consideration to be exchanged; and the manner and terms of settlement. 6 27 28 29 It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. Â © IFR S Foundation A621 IAS 11 30 The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed. Depending on the nature of the contract, the methods may include: (a) (b) (c) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; surveys of work performed; or completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31 When the stage of completion is determined by reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date. Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and payments made to subcontractors in advance of work performed under the subcontract. (b) 32 When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and contract costs shall be recognised as an expense in the period in which they are incurred. (b) An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33 During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably. Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues. In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs may need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; 34 A622 Â © IFRS Foundation IAS 11 (b) (c) (d) (e) 5 the completion of which is subject to the outcome of pending litigation or legislation; relating to properties that are likely to be condemned or expropriated; where the customer is unable to meet its obligations; or where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. When the uncertainties that prevented the outcome of the contr act being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32. Recognition of expected losses 36 When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37 The amount of such a loss is determined irrespective of: (a) (b) (c) whether work has commenced on the contract; the stage of completion of contract activity; or the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 8 The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used i n the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods. Disclosure 39 An entity shall disclose: (a) (b) the amount of contract revenue recognised as revenue in the period; the methods used to determine the contract revenue recognised in the period; and the methods used to determine the stage of completion of contracts in progress. (c) Â © IFRS Foundation A623 IAS 11 40 An entity shall disclose each of the following for contracts in progress at the end of the reporting period: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; the amount of advances received; and the amount of retentions. b) (c) 41 Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is perform ed. An entity shall present: (a) (b) the gross amount due from customers for contract work as an asset; and the gross amount due to customers for contract work as a liability. 2 43 The gross amount due from customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings or all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45 An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent a ssets may arise from such items as warranty costs, claims, penalties or possible losses. Effective date 46 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995. A624 Â © IFRS Foundation How to cite Ias 11, Essay examples

FaulknersRose for Emily Essay Example For Students

FaulknersRose for Emily Essay A Rose for Emily is one of William Faulkners famous stories. The antagonist of it is Miss Emily Grierson, which was forced by her dominating and repressive father to grow up alone. She was raised to adhere to a certain standards. So, she stocked with the old souths rules. Miss Emily was raised with the belief that no man was suitable for her. And her father is the cause of her superior feeling. After her fathers death, she wanted to live her life her way, but every body in the town including the authorities make her feel that her life of living is unacceptable, and that based on old south and new south traditions and beliefs. Her relation ship with the Colonel Sartoris to make her exempt from paying taxes is suspicious. But, he did not realize that once he is gone, there would be some one else to put her in the right track. Miss Emily tried to do some changes in her life when Homer showed up. But her feeling of loosing him made her start with a plan that kept him close until her deat h. Many analysts give attention to the story since the first time published. Petry mentioned two reasons for making A Rose for Emily a special. First, the disordered chronology, Second the end of the story which is definitely a shocking ending to every reader. So we can see how the narrator starts off telling that Miss Emily was dead and everyone in the town went to her funeral. Then, he went back to tell about Emilys life, which ended by killing Homer and keeping his body in the bridal bed. (52-54)Loneliness can be a terrible thing to prey on someones mind. Apparently no man was good enough for Emily, that why she never got married and was by self Her father gone and now she is alone, even though she still have Tobe to help her with the market and other chores. Then, the foreman Homer Barron showed up in her life. He was sent by the Construction Company to pave the sidewalks. But, his job did not finish there. He is the only one left, a northerner that would love her despite of all the southerners who were scared of her weird family. Truly, Homer can not give her what she is looking for neither did her father. The need for companionship is the basis of courting Homer Barron. When the work finished and Homer left town, Miss Emily was once again alone. And the insanity began to set in. Even though her cousins stay with her for a short while, this is not what Emily wants. When Homer came back, her chance for everlasting companionship was available. So, she killed him to secure the fact that she will always have him by her side, and she will never be alone again. Blythe think that the most provocative aspect in the story is the motive in killing Homer Barron. And he suggested that homosexuality is the reason for Emily to poison him. Homer himself said that he only like men, and whether this means he is gay as his last name would imply, or he simply is just like to be around men, he will not settle down. Emily could not stand the thought of loosing another man; she wa nted to save face, her pride, and loneliness (49-50). In the other hand, Wallace mentioned in one of his articles that he denied the knowing that Homer Barron is a gay, because he is wandering how the narrator know all of the details in the story. Beside that, he did not get to write about Emily until fifty years passed, which will make every thing he says is suspect. The narrator just wants to trap us (105-107). .u9e9b432dd609fdccbea1655474fd4170 , .u9e9b432dd609fdccbea1655474fd4170 .postImageUrl , .u9e9b432dd609fdccbea1655474fd4170 .centered-text-area { min-height: 80px; position: relative; } .u9e9b432dd609fdccbea1655474fd4170 , .u9e9b432dd609fdccbea1655474fd4170:hover , .u9e9b432dd609fdccbea1655474fd4170:visited , .u9e9b432dd609fdccbea1655474fd4170:active { border:0!important; } .u9e9b432dd609fdccbea1655474fd4170 .clearfix:after { content: ""; display: table; clear: both; } .u9e9b432dd609fdccbea1655474fd4170 { 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; } .u9e9b432dd609fdccbea1655474fd4170:active , .u9e9b432dd609fdccbea1655474fd4170:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9e9b432dd609fdccbea1655474fd4170 .centered-text-area { width: 100%; position: relative ; } .u9e9b432dd609fdccbea1655474fd4170 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9e9b432dd609fdccbea1655474fd4170 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9e9b432dd609fdccbea1655474fd4170 .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; } .u9e9b432dd609fdccbea1655474fd4170:hover .ctaButton { background-color: #34495E!important; } .u9e9b432dd609fdccbea1655474fd4170 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9e9b432dd609fdccbea1655474fd4170 .u9e9b432dd609fdccbea1655474fd4170-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9e9b432dd609fdccbea1655474fd4170:after { content: ""; display: block; clear: both; } READ: Stop The Deforestation EssayMiss Emily is a southern lady. She was raised to adhere to certain standards by stocking to the old souths rules. She locked herself in her house and refused to see any one but her servant. She represents the past south (a fallen monument). In the story we can see how Miss Emily tried her best to keep the southern tradition, she write on note paper