Analysis Of Book Around The World - 1402 Words

Title: Around the World in Eighty Days Author: Jules Verne Protagonist: The protagonist is Phileas Fogg, a tall, well built English gentleman about forty years old with light brown hair and a beard. He lives a quiet life of regularity in London. Being independently wealthy, he spends most of his day in the Reform Club reading, taking his meals, and playing whist. Having lived a life of travel and adventure some years earlier, he is a man of honor and integrity. Mr. Fogg is also considered an eccentric and enigmatic person with a calm, unruffled demeanor. His rationality, generosity, and self-control impressed some characters throughout the book. Antagonist: The main antagonist is Detective Fix from Scotland Yard who suspects Mr. Fogg of†¦show more content†¦Fogg to make his appearance and surprisingly, Mr. Fogg arrives at 8:45 pm, the exact time he had left when he first started his journey. This is a climactic moment as going around the world in eighty days reached its end and it is fulfillment of the aim behind Fogg’s entire endeavor. It fills the reader with suspense and curiosity as the reader had read that Mr. Fogg didn’t manage to make it then are completely taken aback when he wins the bet. Resolution: The outcome of the story is that Mr. Fogg actually wins the bet because he had gained a day during his journey as he had gone around the world from west to east. Even though he earned 20,000 pounds, he had spent 19,000 pounds on the trip and his financial return wasn’t very good. He split the 1,000 pounds between Passepartout and Detective Fix whom he could feel no resentment toward. Also, throughout the journey, Mr. Fogg rescues an Indian princess where they fall in love and marry after winning the bet. Setting: The settings of the novel are London, Paris, Suez, Bombay, Calcutta, Singapore, Hong Kong, Yokohama, San Francisco, New York, Liverpool, then back to London. Also when the train from Bombay and Calcutta stop, Mr. Fogg and his companions have to go to Allahabad on an elephant and when the travelers in America are attacked by the Sioux, they disembark near Fort Kearney station. Theme: The theme is to extend credibility to seemingly lesser individuals because it

Night Creature Crescent Moon Chapter 27 Free Essays

Deesse de la lune. The words whispered through my mind. I’d heard them before. We will write a custom essay sample on Night Creature: Crescent Moon Chapter 27 or any similar topic only for you Order Now Now I heard them in Adam’s voice. I fought the heavy veil of sleep, tried to surface, to see. Who was speaking? What had they said and why? Bursting awake as if coming from the depths of a rolling ocean and into a silent night, I found myself alone. I glanced toward the window, but nothing was there. â€Å"A dream,† I murmured. I was so sick of dreams. The room was dark; the moon had disappeared and the sun hadn’t yet arisen. A secret, lonely hour, which wasn’t night or day or even dawn. The front door closed. Before I even knew what I was doing, I jumped out of bed and pulled on my clothes. Or what was left of them. My tank top was shredded, so I helped myself to one of Adam’s, but my breasts tumbled out the armholes, since he’d shredded my bra while he was at it. What had been incredibly sexy last night was merely an annoyance now. I mumbled curses as I found a T-shirt that might have been white once but was now kind of gray, and tugged it over my head. A quick glance out the window revealed Adam slipping through the shadows and into the tall grass. This was his place. Where was he going? Time to find out. I raced through the house and out the front door. Did I actually believe I’d be able to follow him through the swamp without his knowing I was there? He’d lived here all his life, and while I’d spent a lot of time in some very odd places, I wasn’t exactly the invisible woman. Nevertheless, I had to try. Head down, he barely looked where he was going as he meandered through the weeds and the standing water. Was he thinking of me? Or the us that could never be? What about the us that might be? Did I dare tell him I wanted to try for more, or would that scare him off for good? Considering I’d never woken in the daylight with him by my side, no matter what we’d shared in the night, scaring him off wasn’t hard. Why worry about it now? Dawn broke, spilling muted sunshine across the land. There was a chill to the morning, but soon the heat would rise. Ahead tires roared across pavement; a horn tooted. I glanced around, uncertain where I was. Adam climbed an embankment, then crossed a highway I didn’t recognize. On the opposite side lay a trailer park. Frowning, I crept forward, catching sight of him just as he opened the door on one of the mobile homes and disappeared. What the hell? Was this where he spent his days? Not in a coffin or a grave or a lair but a trailer park? I hadn’t seen that coming. I left the cool shadows of the swamp, slipping and sliding up the embankment, then waiting for a semi truck to pass before I scooted across the two-lane highway. Expecting the trailer park to be run-down, kind of shimmy, I was surprised to find neat plots of grass and flowers planted around the bases of most of the mobile homes. Each was well kept, clean, even shiny. Tricycles, Big Wheels, Flintstone cars, resided in nearly every driveway. Where Adam had disappeared, they had one of each. My eyes narrowed. Who lived here? I had a very bad feeling I wasn’t going to like the answer. Tempted to bang on the door, I refrained. Just past six in the morning, I didn’t want to be rude. So I slunk around the side and peeked in the window. I didn’t mind being criminal. Cartoons spilled across the TV screen. A little boy of perhaps four or five stared avidly at the square yellow blob with a face, legs, and hands that appeared to be dancing under the sea. I craned my neck. A young African-American woman stood in the kitchen, pouring cereal into a bowl. Her hair had been left natural, forming a short, tight, attractive Afro around her pretty face. She couldn’t have been more than eighteen, maybe twenty. I returned my attention to the child – dark hair long and shaggy, his skin kissed by the sun. I couldn’t see his eyes. He could be hers. Hers and – The young woman’s head came up as Adam appeared, his hair slicked back from his face, a towel around his neck. Chest bare, he now wore jeans instead of slacks. â€Å"Daddy!† the child screeched, and left the cartoons behind to launch himself into Adam’s arms. I didn’t realize I’d stopped breathing until black dots shimmied in front of my eyes. I sucked in air, let it out again. I should sit down, put my head between my legs, or maybe just pound it against the cement. But I couldn’t tear my gaze from Adam and his son. The child clung to Adam like a monkey, arms tight around his neck, legs clutching his waist, and Adam rubbed his cheek against the boy’s hair. The love on his face caused a tiny sob to escape. Adam looked up and I ducked so fast, I got dizzy again. I crouched below the window, breathing as shallowly as I dared, listening for the creak of a door, but nothing happened. So I sat on the ground, dangled my head between my knees. I should get out of here. Someone, if not Adam or the little woman, was going to discover me dallying in the patch of grass beneath their living room window and wonder what kind of psycho they were dealing with. A snort of laughter erupted. He’d been angry when he thought I was married and screwing him. What was his excuse? â€Å"Maybe they aren’t married,† I muttered. Which was no excuse. He’d lied to me somewhere along the line. Although I hadn’t asked if he was involved, nevertheless, wasn’t it good form to mention it? He definitely should have mentioned the child. Of course Adam had made certain I was leaving, made clear he didn’t love me and never would. He probably figured I’d be gone long before it mattered that he had a son and a live-in woman. Maybe she didn’t care if he played around. But I did. A thought niggled at the edge of my mind. If I could just get my brain to function past the sight of that little boy’s smile and the sound of his voice shouting, â€Å"Daddy!† But I couldn’t From the way I was hyperventilating and clutching my chest, you’d think I’d just caught the love of my life in bed with another woman. I cursed, forced myself to my feet, and took a deep breath. I’d head back to the mansion, gather my things, and move in with Cassandra. Then I’d hire another guide, find the freaking loup-garou, put a leash around its neck, and deliver the beast to Frank. All without ever seeing Adam Ruelle again. I turned and ran right into him. He glanced from me to the window and back again. Neither one of us spoke. I lifted my chin and tried to walk away. He sidestepped, putting himself directly in front of me. â€Å"What are you doin’ here?† he asked. â€Å"Get bent† â€Å"You followed me.† â€Å"Dub.,† I muttered, which was so constructive but the best I could think of right now. â€Å"You shouldn’t have.† I was tempted to say â€Å"duh† again but managed to stop myself. Instead I said nothing. He grabbed my arm and dragged me away from the mobile home, glancing over his shoulder as if afraid someone might see. I struggled against his hold, for all the good it did. â€Å"You have to go.† â€Å"Damn straight.† â€Å"I’ll come to de mansion tonight. I’ll explain.† â€Å"Don’t bother.† I pulled free. â€Å"You don’t understand, cher.† â€Å"Do not call me cher!† I shouted, and to my horror, my voice broke. He reached for me, and I stepped back so fast I tripped over my own feet. My eyes burned. I was going to cry, and I couldn’t let him see. I just couldn’t. â€Å"Diana,† he murmured. â€Å"It’s not what you think.† â€Å"Not your son?† His lips tightened and he didn’t answer. â€Å"That’s what I thought.† And suddenly I recalled his incredible lie. â€Å"You said†¦Ã¢â‚¬  I stared at him wide-eyed. â€Å"You said you couldn’t have children.† My fingers itched to touch my stomach, where even now his child might be growing. Why on earth had I ever trusted this man? â€Å"I can’t.† He rubbed his hand through his hair. â€Å"Not anymore.† â€Å"And I should believe you?† â€Å"Why would I want to get you pregnant? I don’t even want – † He broke off. I could fill in the end of that sentence. He didn’t even want me. Not forever. Not in any way that mattered. I’d deluded myself into thinking I was the type of woman who could have sex without strings, but I wasn’t. The instant I’d had sex, the strings were there. They might be invisible, but that didn’t make them any less real. I must have made a movement toward the road, as if I might take off, as if I had a prayer in hell of outrunning him, and his hand snaked out, his fingers encircling my wrist. â€Å"You weren’t supposed to see,† he said. â€Å"No shit.† â€Å"Diana.† He sighed. â€Å"What am I going to do with you?† â€Å"Not much. Not anymore.† His lips thinned again. He was angry. Well, join de club, my mind mocked. I was the injured party here. So why was he making me feel as if I’d done something wrong? â€Å"Who is she?† I whispered. The child I could forgive, but a wife†¦ never. Adam’s eyes met mine, startled, a little confused, as if he had no idea who I was talking about, and I snapped. My free hand balled into a fist and I swung at his head. He ducked, quicker than spit, and I nearly fell when I missed him. My other arm twisted sharply, painfully, when he didn’t let go of my wrist, and I almost went to my knees. Would have, if he hadn’t grabbed me and hauled me against him. Despite everything, my body recognized his. We still fit together so right. How could everything have gone so wrong? â€Å"Daddy?† Oh, yeah. That. Adam tensed. To his credit he didn’t shove me away. He released me slowly, almost gently, and stepped back, turning and putting himself between me and his son, as if he could hide one from the other. â€Å"What are you doin’ out here?† Adam asked. The child didn’t answer, instead leaning to the side so he could see me. I was struck with the urge to cover my face, as if that would make me invisible. He grinned, exposing an adorable gap in his front teeth. If that hadn’t made my heart clutch, the sight of his bright blue eyes would have. â€Å"I’m Luc,† he said. â€Å"Luc Ruelle.† He didn’t have the Cajun twang of his father, but the South still lived in Luc’s voice. â€Å"Go inside,† Adam ordered. The kid ignored him. I had to admire that Adam wasn’t exactly ignorable. â€Å"You gonna be my mom?† I choked. â€Å"Luc,† Adam growled. â€Å"Uh-oh.† Luc’s gaze shifted to his father, then back to me. â€Å"Now I’m in trouble.† He didn’t appear worried, and instead of leaving, he advanced. Adam stepped between us again, and I was tempted to shove him out of the way. Honestly, did he think I was going to gobble up the child like a†¦ a goblin? â€Å"My real mama died. I got sitters. Lots of ’em.† He glanced at Adam. â€Å"Sadie says she’s quittin’.† Adam groaned as Luc gave a long-suffering sigh. â€Å"I know, another one bites the dust.† I laughed and Luc smiled again, even as Adam shot me a glare. How could he remain so sour with such a sweet, funny child to enjoy? And why was he treating Luc like a curse and not a blessing? My head tilted. Curse? Could Luc be†¦ ? Nah. â€Å"Get back inside,† Adam repeated. â€Å"I have to take – † he broke off and scowled at me again – â€Å"her home.† â€Å"Who is her?† Luc asked, undaunted, â€Å"What’s your name?† â€Å"Diana.† â€Å"Deesse de la lune.† All urge to laugh fled. I heard again the whisper in the swamp, Adam’s murmur in my mind, Luc’s voice in the sun. â€Å"What does that mean?† Luc glanced at Adam, concern wrinkling his forehead. â€Å"She don’t know French?† â€Å"Not everyone does.† The child peered at me as if I’d just farted in church. Not to know French – what a cretin! â€Å"Goddess of the moon,† he chirped. â€Å"Diana.† â€Å"Oh,† I said lamely. Interesting that a child knew all about the power of names. â€Å"Daddy likes the moon.† My gaze went to Adam, who stared at me with no expression. â€Å"Does he?† â€Å"Especially the smiley moon,† Luc continued. â€Å"Whenever there’s one of those in the sky, he’s gone all night.† How to cite Night Creature: Crescent Moon Chapter 27, Essay examples

UFO Essays (1400 words) - Unidentified Flying Objects,

UFO Witness On June 24th, 1947 while searching for the remains of a downed Marine C-46 transport, lost somewhere in the Mount Ranier area, a young Idahoan businessman named Kenneth Arnold spotted something that would change his life forever. Just north of his position flying at an altitude of 9,500 feet and an unprecedented airspeed of 1,700 mph he spotted nine circular aircraft flying in formation. According to his estimate the aircraft were approximately the size of a DC-4 airliner ( Jackson 4). This account was the first sighting to ever receive a great deal of media attention. This sighting gave birth to the phrase "flying Saucer" coined by a reporter named Bill Begrette. Although not the first UFO sighting in history, Kenneth Arnolds account is considered to be the first documented UFO sighting. The following day Mr. Arnold discovered that in addition to his sighting there were several others in the Mount Ranier area that same day (Jackson 6). When most of think of UFO sightings we picture an unemployed, half- crazed, alcoholic hick living in a trailer park in the middle small town USA. Often times this description, although a little exaggerated, seems to fit fairly well. In the past when the average person spotted a UFO they were quickly discounted as a kook or con-artist in search of either attention or monetary reward. It wasn't until more reputable figures in our society began to come forward that we that we started looking at this issue a little more seriously. An article written 1957, entitled " Strange lights over Grenada" written by Aime' Michel describes just such an account: At 10:35 p.m. on September the 4th, 1957 Cpt Ferreira ordered his wing to abandon a planned exercise and execute a 50 degree turn to port. Ferreira was attempting to get a closer look at what he described as brilliant, pulsating light hanging low over the horizon. When the turn was completed he noticed that the object had turned too. It was still directly over his left. There was absolutely no doubt that the orange light was shadowing the F-84s. For another 10 minutes, it followed the jets without changing direction or appearance. The pilots watched as four small yellow discs broke away from the large red object and took up a formation on either side of it. All at once the large luminous disc shot vertically upward while the smaller discs shot straight towards the F-84s. In an instant the flat disc sped overhead in a hazy blur and vanished. When Cpt Ferriera was questioned by Portuguese Air Force Investigators he was quoted as saying: "Please don't come out with the old explanation that we were being chased by the planet Venus, weather balloons, or freak atmospheric conditions. What we saw up there was real and intelligently controlled. And it scared the hell out of us. (32) This is only one of literally hundreds of pilot accounts that have been documented and cross verified by other sources. To date the Portuguese Government has taken no official position as to what the luminous discs were. The United States has had more than it's fair share of unexplained aerial objects. In February of 1960 the N.A.A.D.S. (North American Air Defense System) spotted a satellite of unknown origin orbiting the Earth. They knew that it wasn't a Soviet satellite because it was orbiting perpendicular to trajectory produced by a Soviet launch. It also had a mass estimated at 15 metric tons, no evidence of booster rockets and traveled at speed three times faster than any known satellite. The satellite orbited for two weeks and disappeared without a trace. Before its disappearance, the object which appeared to give off a red glow, was photographed over New York several times (Jackson 19). Lights in the sky aren't the only evidence that suggests we may have cosmic company. In the book "A History of UFO Crashes", the author Kevin D. Randal gives detailed accounts of numerous UFO crashes in history. Perhaps the most famous of these crashes occurred on July 4th, 1947 in Roswell New Mexico. The crash at Roswell was witnessed from afar by over a hundred people. Until just recently, no one who was involved in the recovery operation was talking, but thanks to continued pressure from UFO enthusiast our government has begun to declassify much of its UFO related material. Perhaps more startling are than the government documents are the accounts given by local police and members of the recovery team. According to one unnamed witness, a member of the Roswell

examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda The WritePass Journal

examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda Introduction examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda IntroductionAim:Objective:Background Context:Literature Review: (micro finance study†¦types of studies conducted)Methodology: (description of the data†¦source†¦compare with other methods)Conclusion:References: Related Introduction Aim: The aim of the study is to examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda and clarify the differences on the financial statements and reports. Objective: The major objective of the study is to gain an extensive understanding of the Micro Finance sector in Uganda and to identify the effects caused by the implementation of IFRS in the financial statements. While analyzing the implementation of IFRS, the focus of the study is also to identify the differences in the financial statements and reports and whether it complies with IFRS. Background Context: Microfinance has become a diverse and growing industry. There are over thousands of institutions in Uganda providing micro finance services (check website), ranging from grass roots self-help groups to commercial banks that provide financial services to millions of microenterprises and low-income households. These MFIs receive support and services not only from donor agencies, but also from investors, lenders, network organizations, rating firms, management consulting firms, and a host of other specialized businesses. As with any major industry, microfinance needs accepted standards by which MFIs can be measured. Common standards allow for microfinance managers and board members to assess more accurately how their institution is performing. Institutions that apply industry standards are more transparent- it makes it harder to hide or obscure bad performance and easier to benchmark good performance. For MFIs, industry-wide standards can make reporting to donors, lenders, and investors easier to do if the recipients of the reports are also in agreement with the standards (pwc paper). Common standards provide the language that enables MFIs to communicate with other participants in the industry. The history of microfinance is often associated with the rise of nongovernmental organizations (NGOs) providing microcredit services to the poor and the development of a handful of microfinance banks. In the early 1990s, standards began to emerge calling for stronger financial management of microcredit providers, particularly in their delinquency management and reporting. At the same time, credit unions and banks involved in micro lending developed stronger monitoring techniques for their microcredit portfolios. Since 1990, MFIs have grown in size, type, number, and complexity (BoU report). At the same time, more emphasis has been placed on financial accountability, management, and viability. However, many financial terms and indicators considered â€Å"standard† continue to differ in name and content among MFIs. This leads to confusion among practitioners and analysts and causes considerable distortions when comparing MFIs (SEEP report). The purpose of this study is to understand these distortions and confusions in the financial statements and reports and the effect of IFRS on it (rephrase it as a question). Literature Review: (micro finance study†¦types of studies conducted) Uganda at a Glance: Uganda occupies an area of 236,040 km2 in the heart of East Africa, with a total of over 25.3 million people as per 2003 population census. Approximately 94 percent of the poor live in rural areas where about 75 percent of the population lives (CGAP, 2004) and depend on Agriculture, which contributes about 36.1 percent of the Gross Domestic Product (GDP). Uganda’s economy is heavily dependent on agriculture, as about 80% of the work force is employed in this sector.   Food crop production is the most important economic activity, accounting for over one quarter of the nation’s GDP, compared with only 5% for cash crops[1]. Manufacturing output contributes a further 9%.   Coffee, tea, cotton, tobacco, cassava, potatoes, corn, millet, pulses, beef, milk, poultry are the major agricultural products in Uganda.   Sugar, brewing, tobacco, cotton, textiles and cement are the main industries.   Coffee accounts for the bulk of export revenues and other export commodities of Uganda are fish and fish products, tea, gold, cotton, flowers and horticultural products.   Capital equipments, vehicles, petroleum, medical supplies and cereals are the major imported items. Overview of Micro Finance Industry in Uganda: The Microfinance industry in Uganda is in its advanced stage of evolution. Since the 1990s, Uganda has created a success story by developing the market for microfinance services, which has been considered a role model for Africa and even other regions (Goodwin-Groen et al. 2004). Its growth and development will be a function of the support and effort of practitioners, donors and the Government working together to create an enabling environment for its development. It is readily apparent that the Government is committed to economic and financial reforms. In addition to the other reforms being implemented through its economic policy framework, the Government has shown its commitment to reforming the financial sector.   Operationalization of the Microfinance Policy and the legal and regulatory framework indicates renewed efforts and commitment to improving the financial system. The Government is acutely aware of the limitation of the traditional banking sectors ability to mobilize sav ings from and extends credit to poor people in rural and urban areas. This population has a weak financial resource base and is in dire need of financial services that cater for its unique circumstances. Regulatory Structure for Micro Finance in Uganda The current financial sector policy in Uganda aims primarily at systemic safety and soundness as a supporting bedrock for orderly growth. The policy, drafted by the BoU and approved by Government following multiple bank failures of the late 1990s, was significantly informed by the bitter lessons learnt from these failures and by incidences of fraudulent organizations that fleece the public.   The role of Bank of Uganda, the financial sector regulator, is to ensure systemic safety, soundness and stability of the whole financial sector, and protection of public deposits in the regulated financial institutions. Bank of Uganda issued the policy statement in July 1999 that established a tiered regulatory framework for microfinance business within the broader financial sector. The policy established four categories of institutions that can do micro-financing business in Uganda: Tier 1: Commercial banks.  Ã‚   Banks are regulated under the Financial Institutions Act revised in 2004. Since these are already sufficiently capitalized and meet the requirements for taking deposits as provided for in this Act, they are allowed to go into the business of microfinance at their discretion. Tier 2: Credit Institutions (CIs).   These institutions are also regulated under the Financial Institutions Act 2004. A number of them offer both savings and loan products but they can neither operate cheque/ current accounts nor be part of the BoU Clearing House.   Like banks, they are permitted to conduct microfinance business since they are already sufficiently capitalized and meet the requirements for taking deposits provided for in the Act. Tier 3: Micro Finance Deposit Taking Institutions (MDIs).   This is the category of financial institutions that was created following the enactment of the MDI Act. Originally doing business as NGOs and companies limited by guarantee, these institutions transformed into shareholding companies, changed their ownership and transformed/ graduated into prudentially regulated financial intermediaries. They are licensed under the MDI Act and are subjected to MDI Regulations by BoU. Like Tier I and II institutions (banks and CIs), the MDIs are required to adhere to prescribed limits and benchmarks on core capital, liquidity ratios, ongoing capital adequacy ratios (in relation to risk weighted assets), asset quality and to strict, regular reporting requirements. Tier 4: All other financial services providers outside BoU oversight. This category has SACCOs and all microfinance institutions that are not regulated such as credit-only NGOs, microfinance companies and community-based organizations in the business of microfinance.   These institutions have a special role in deepening geographical and poverty outreach, and in other ways extending the frontiers of financial services to poorer, remote rural people. Tier 4 institutions operate under various laws, none of which regulates them as financial institutions. The SACCOs are registered and in principle supervised under the Cooperative Societies Statute 1991by the Ministry of Trade, Tourism and Industry.   The other governing laws for Tier 4 include the Companies Act (1969),the Money Lenders Act (1952)and the NGO Registration Act (1989). Supervision of these institutions is currently so weak that their regulation is of minimal effect because it is generic, all encompassing for all activities and not focused on financial oversight. Overview of Accounting System in Uganda: The Institute of Certified Public Accountants of Uganda (ICPAU) is the only statutory licensing body of professional accountants in Uganda. It was established by the Accountants Statute, 1992, but did not commence operations until 1995. The ICPAU is empowered by the statute to establish accounting standards and to act as a self-regulatory organization for professional accountants, which includes requirements for practicing as a professional accountant in Uganda. The functions of the Institute, as prescribed by the Act, are: To regulate and maintain the standard of accountancy in Uganda; To prescribe or regulate the conduct of accountants in Uganda. The objectives, of the institute included the regulation of accounting practice and the provision of guidance on standards to be used in the preparation of financial statements. As with most developing countries, and in cognizance with developments in the area of accounting at a global level, the ICPAU in 1999 adopted International Accounting Standards (IAS) without any amendments (Dumontier and Raffournier, 1998). Prior to the adoption of IAS, there had been a proliferation of approaches to the preparation and presentation of financial statements in Uganda. One of the more obvious approaches to the presentation of financial statements was based on references to Generally Accepted Accounting Standards (GAAS) and firm law (Samuel Sejjaak, 2003). International Financial Reporting Standards Since 1998, the Council of ICPAU has adopted International Financial Reporting Standards (IFRSs, IASs, SIC and IFRIC Interpretations) as issued by the International Accounting Standards Board (IASB), without amendment, for application in Uganda (IFRS for SMEs). International Financial Reporting Standards set out recognition, measurement, presentation and disclosure requirements dealing with transactions and other events and conditions that are important in general purpose financial statements. Methodology: (description of the data†¦source†¦compare with other methods) Into the frames of this proposal, the research will be conducted in an attempt to analyse the index and the quality of the accounting statements of the micro finance industry. Due to this reason the target of this study is the collection of empirical observations concerned to the effect of the adaptation of International Accounting Standards to the quality and quantity of the accounting information that are published. The work of this study will be based on desk research only. A desk-based research was contacted to make the essential link between theoretical frameworks and empirical observation. Mainly the study will focus on the comparative examination of the annual Financial Statements of Micro Finance Institutions in Uganda registered by the Bank of Uganda (BoU). To examine and analyse the content of those Financial Statements so as to meet the objectives of the project and derive conclusions, the Content Analysis will be used. Content analysis has been defined as a systematic, replicable technique for compressing many words of text into fewer content categories based on explicit rules of coding (Berelson, 1952; GAO, 1996; Krippendorff, 1980; and Weber, 1990).  Content analysis enables researchers to sift through large volumes of data with relative ease in a systematic fashion (GAO, 1996). It can be a useful technique for allowing us to discover and describe the focus of individual, group, institutional, or social attention (Weber, 1990). There are two general categories of content analysis: conceptual analysis and relational analysis. Conceptual analysis can be thought of as establishing the existence and frequency of concepts – most often represented by words of phrases – in a text. In contrast, relational analysis goes one step further by examining the relationships among concepts in a text. Content analysis offers several advantages to researchers who consider using it. In particular, content analysis:   Ã‚   Looks directly at communication via texts or transcripts, and hence gets at the central aspect of social interaction   Ã‚   Can allow for both quantitative and qualitative operations    Can provides valuable historical/cultural insights over time through analysis of texts    Allows a closeness to text which can alternate between specific categories and relationships and also statistically analyzes the coded form of the text    Can be used to interpret texts for purposes such as the development of expert systems (since knowledge and rules can both be coded in terms of explicit statements about the relationships among concepts)    Is an unobtrusive means of analyzing interactions   Ã‚   Provides insight into complex models of human thought and language use Content analysis suffers from several disadvantages, both theoretical and procedural. In particular, content analysis:    Can be extremely time consuming    Is subject to increased error, particularly when relational analysis is used to attain a higher level of interpretation   Ã‚   Is often devoid of theoretical base, or attempts too liberally to draw meaningful inferences about the relationships and impacts implied in a study    Is inherently reductive, particularly when dealing with complex texts   Ã‚   Tends too often to simply consist of word counts   Ã‚   Often disregards the context that produced the text, as well as the state of things after the text is produced   Ã‚  Ã‚   Can be difficult to automate or computerize (Writing Guides, http://writing.colostate.edu/guides/research/content/com2d3.cfm) The content analysis will be used for the determination of the study. Although there are some limitations it is thought as the most appropriate method/tool for the purpose of the study. Conclusion: References:

Graduate Admission Essay

Graduate Admission Essay Graduate Admission Essay Graduate Admission Essay: What Does Admission Committee Want To Find In Your Essays? Of course, reading essays, admission committees are interested in your potential for making professional contributions. But, firstly you will have to write admission essay and get through a demanding academic program. The best predictors of future academic success are past ability to write attractive essays as well as to complete academic work successfully. Because getting into a graduate school is competitive, admission essay writing is very important as well as a justifiable criterion for selection committees to apply. College Admission Essays: Recommendations College admissions essay task is the same for all applicants regardless of the college, to which they are applying. Very often, however, the college requires one or two entrance essays: Admission essays topics vary: it may be information about your past life experiences or your future plans. Although many admission essay topics are readily apparent, each faculty will have its own desired emphasis as well as its own subtleties. Admission committee wants to convince in your essay writing skills. Application essay writing demonstrates how you can present yourself, what are your life values, etc. Sample Admission Essays Read the part of admission essay writing. I love people. During my college search, the students on each campus helped me to determine, whether that university was a place I could attend. My first impression of a campus helped me discern fact from fiction. Every school provided shiny brochures, which contained beautiful landscaping and smiling faces. They all agreed, I love it here! But a PENN student said, There's ALWAYS something to do. And still, another advised, I've made so many new friends here. One junior even let my family see her dorm room, while one of my little sisters used the bathroom! This school spirit and excitement were very worth for me... Writing has always been a passion of mine. It has allowed me to express the thoughts that dance around in my head. Perhaps writing for PENN Review or Red and Blue will give me that opportunity. I hope to continue writing throughout college as a way of exploring a career path that I have considered while in high school: journalism. Throughout my high school career, I've had the opportunity to interact with others through sports and volunteer work. Although my varsity status will be left behind in a high school, the passion to play will not be. I look forward to playing intramural sports and fueling that competitive engine once again with energy, enthusiasm, and excitement The Conclusion! Use Our Help! You may feel free to connect us at any time, as we work 24/7 instant help is guaranteed! Having 8-years experience and more than 700 writers all over the world, we produce excellent and productive graduate admission essays of high quality. We are ready to grant you our aid at any time! Read also: Global Warming Essay Example of a Reaction Paper Need a Professional Essay Controversy Essay Conflict Essay

TD 1 MGT - 491 Strategic Importance of Human Resource Management Essay

TD 1 MGT - 491 Strategic Importance of Human Resource Management - Essay Example employees are made an elemental part in the operations, which is done to cultivate a working environment that promotes productivity, which is the ultimate goal. In comparison to the findings, the elemental role of strategic approach in organizations as per the module is coming up with the most practical designs that help the companies to meet their employees’ needs and at the same time promote the achievement of their business goals. Ideally, most organizations operate by following outlined strategies and to achieve them strategic human resource concepts must be integrated and balanced effectively in order to avoid conflicts and achieve the projected results. In addition, it requires advanced thinking and planning as well as the development of human capital, which is the case in many organizations (Deb, 2006). As a case example, human capital development has been made a key component to employees’ motivation and retention in SpartanNash in Michigan. Apart from being facilitators in human resource functions, the employees are strategic contributors to the company’s great success. This has been achieved by increasing and developing the value of human capital in the employees and preventing downsizing, which in turn has enabled the company to accrue distinct competitive advantages over other companies (Belasco & Horowitz,

Mini project Essay Example | Topics and Well Written Essays - 1000 words

Mini project - Essay Example This advert has been used to inform the customers that Samsung handsets are available and that have equally better applications and features like any other latest models or even better. The display on the advert shows the Samsung hand set has more superior and modern with appealing look. This type of advertising is employed mainly for introducing a new product or service in the market. It can also be used to boost the popularity of an already existing product in the market. The consumers have to know that a certain product or service exists before they can go for it. This advertising therefore aims at creating a demand for the products and services and by extension sensitizing potential customers (Amaldoss & He, pg. 147). . A well informed customer derives satisfaction and is therefore motivated to buy a product or subscribe to a service the next time. It is through this that loyalty is created and customers are maintained. Considering the benefits of this form of advertising, it should therefore be considered an indispensable method of marketing that any business firm should embrace. Moreover, informative advertising should be made in a simple and comprehensive language that favors most customers if not all. This type of advertising is employed mainly for introducing a new product or service in the market. It can also be used to boost the popularity of an already existing product in the market. The consumers have to know that a certain product or service exists before they can go for it. This advertising therefore aims at creating a demand for the products and services and by extension sensitizing potential customers (Amaldoss & He, pg 147). More often than not customers have certain concerns about products available in the market, this can be in regard to their advantages and demerits as well as how to use these products. Very sensitive elements of a product such as prices, areas of use and why a customer needs to buy that particular product are also