Jacobs Douglass An Insight Into The Experience of The...

The slave narratives of the ante-bellum time period have come across numerous types of themes. Much of the work concentrates on the underlining ideas beneath the stories. In the narratives, fugitives and ex-slaves appealed to the humanity they shared with their readers during these times, men being lynched and marked all over and women being the subject of grueling rapes. The slave narrative of Frederick Douglas and Harriet Jacobs: Incidents in the Life of a Slave Girl themes come from the existence of the slaves morality that they are forced compromise to live. Both narrators show slave narratives in the point of view of both men and women slaves that had to deal with physical, mental, and moral abuse during the times of slavery.†¦show more content†¦Critics have almost always cited the hunger for literacy as one of the most prominent themes found in slave narratives; scholars repeat that the average slave narratives stress the importance of learning to read and write. Doug lass uses irony and a sense of unawareness in his narrative to describe the toils of women through his aunt’s afflictions but failed...to accurately address and interpret, (James 34) these strategies attempt to validate his role as a fugitive American slave narrator, seeking a written document to prove that(James 27) he has obviously suggested through language the free territory he claims. The connection for Douglass between the wanting of literacy and personal worth is what he focuses on primarily throughout the narrative. Douglass establishes himself as a man who is deserving of freedom, and that itself is a major significance to other slave narratives. This generalization doesnt extend to the slave narrative written by Harriet Jacobs who focuses on the brutality that women slaves face compared to men slaves. She states many times the fact that women slaves are degraded and treated less than there worth. (Jacobs 29) Slaves begged for freedom and denounced slavery in every w ay possible, in The slave narrative of Frederick Douglas, an underlying theme was that slavery was a dysfunctional system that ironically destroyed masters as well as slaves. The narrators of both narratives were detailing the gruesome truthsShow MoreRelatedEssay on Out of the Silence1445 Words   |  6 PagesThe slave narrative genre is an important part of American history. These stories are not only portraits of individual history, but also of American history. By reading the stories of the past we can better determine the path of the future. The personal stories of Frederick Douglass and Harriet Jacobs are two excellent examples of the slave narrative genre in American literature. To be sure, bondage and oppression had a lasting and profound effect on both genders; however, men and women experiencedRead More Interracial Figures of the American Renaissance Essay2691 Words   |  11 PagesInterracial Figures of the American Renaissance      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This essay examines Cora from The Last of the Mohicans, Frederick Douglass, and Harriet Ann Jacobs.   Ã‚  Ã‚  Ã‚  The American Renaissance marks a period of social injustice and the fight of the minority to bring about social change. Women and African-Americans (who were freed or escaped from slavery) begin to gain a voice through literacy, and use that voice to start the movement to abolish slavery and gain women rights. The development of literacyRead MoreFrederick Douglass And Harriet Jacobs Essay1765 Words   |  8 PagesSlavery is perhaps the largest and ugliest blemish on the supposed â€Å"perfect† face of the American dream. History books recount decades of Caucasian Americans exerting their dominance over those of different, racial background. Perhaps the most discussed is the enslavement of the African-American population in the name of privilege and progress. Tensions culminate throughout the years until finally, the only thing powerful e nough to destroy this evil empire rears its ugly head: war. It is no surpriseRead MoreThe Anti Slavery Movement By William Lloyd Garrison, Arthur And Lewis Tappan1580 Words   |  7 PagesArthur and Lewis Tappan, and other members gathered in Philadelphia and formed the American Anti-Slavery Society. The group was created to provide perspective into slavery. Through the use of almanacs containing poems, drawings, essays, and other material, the Anti-Slavery Society was able to illustrate the horrors slavery. Through the distribution of these almanacs, people were shown the types of struggles and horrors slaves faced on a daily basis. 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After gaining his freedom from slavery, Douglass shared his stories through impressive speeches and vivid autobiographies, which helped America m ove forward as a country liberated from racial inequality. Although Narrative of the Life of Frederick Douglass, An American Slave allows readers to understand what life was like for slaves in antebellum America, the mostRead MoreIncidents In The Life Of A Slave Girl Essay1513 Words   |  7 PagesAnn Jacobs once said that slavery is a curse to the whites as well as to the blacks. As for the colored race ‘it needs an abler pen than mine to describe the extremity of their sufferings, the depth of their degradation.’ Her book ‘Incidents in the Life of a Slave Girl’ is one of the most important fugitive slave narratives. She wrote during the same time as Frederick Douglass, although she was hesitant to publish her story. 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Raising The Cost Of College Tuition - 1460 Words

Increasing College Tuition By: Amanda Beisner Specific Purpose Statement: To encourage my audience to consider multiple perspectives by providing my audience with information on the arguments for and against raising the cost of college tuition. Thesis: Thousands of colleges across the country have steadily increased tuition throughout the years and Colorado State University is no different. Today I will share with you both the perspective of those that believe tuition increases are necessary and of those against it in order to help form my own opinion on the necessity of tuition increases here at CSU. Introduction: 1. [Attention-Getter] Imagine a new semester is about to begin and you are thinking about the long list of things you need to do to prepare. a. You need to finalize your class schedule and make sure you are taking the correct classes. b. You need to purchase textbooks, pencils, notebooks, and other school supplies. c. Finally and most importantly you need to make sure you are financially prepared to pay tuition for the semester. 2. [Reveal topic relate to audience] With college tuition increasing year after year it is important that as college students we are informed about the arguments that both support and oppose tuition increases. 3. [Establish Credibility] As college students we all have experience paying tuition and most of us have also seen tuition increases in recent years. a. Before researching I was unfamiliar with how exactly our tuition dollarsShow MoreRelatedCollege Tuition Cost On A Rise Essay1254 Words   |  6 PagesCollege Tuition Cost on a Rise The rising cost of education in Texas colleges started in 2003 when the deregulation was lifted. Then, soon after, the Texas State legislature cut the education budget because of a drop in the economy in 2008. 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U.S. GAAP vs. IFRS Fixed Assets Free Essays

U.S. GAAP VS. We will write a custom essay sample on U.S. GAAP vs. IFRS: Fixed Assets or any similar topic only for you Order Now IFRS: FIXED ASSETS The Generally Accepted Accounting Principles ( GAAP ) and the International Financial Reporting Standards ( IFRS ) have many differences. One of these major differences is the intervention of fixed assets. The accounting universe is traveling through a convergence. The displacement from rules-based U. S. GAAP to principles-based IFRS is intended to better transparence and comparison in planetary markets ( Kaya, 2013 ) . International companies have already switched to this new accounting rule, but companies in the United States have yet to change over to IFRS. Many comptrollers think that because IFRS is non rules-based there is excessively much room for mistake, and when it comes to fixed assets at that place needs to be consistence. The undermentioned paragraphs will discourse the pros and cons of utilizing IFRS or U.S. GAAP ; discuss the sentiments of others in the concern or who could perchance hold to utilize IFRS alternatively of U.S. GAAP. Current Rules U.S. GAAP U.S. GAAP uses historical costs when entering fixed assets ( Rajan A ; Reichelstein, 2009 ) . This is the recorded cost of the plus at the clip of purchase and is non altered during the life of the plus. Minutess utilizing historical cost can be verified, normally with a promissory note or a debt ( Diana, 2009 ) . Therefore, the historical cost accounting system is accepted by comptrollers due to its nonsubjective nature since the minutess have already been completed, and it is by and large easier to apprehensible by its users. In an article titled â€Å"Historical Cost Versus Fair Value† the writer, Cozma Diana ( 2009 ) , states the features of historical cost are ( 1 ) that it fails to guarantee the comparison of information, as similar elements are valued ; ( 2 ) it reflects the determinations whether to buy assets or contract debts, but ignores the effects of the determinations whether or non to maintain the contract debt ; ( 3 ) it reports any additions or losingss that result from the alteration in monetary value, even if their merchandising or call offing have non been the cause of such additions or losingss, and accounting studies are completed by utilizing the monetary values from past minutess, with the market monetary values non referenced ; ( 4 ) it provides information about the benefits expected from the assets or about the â€Å"burdens† taken by undertaking debts ; and ( 5 ) accounting studies are drafted based on monetary values ensuing from past minutess, with no mention to market monetary values. U.S. GAAP merely allows a company to utilize historical cost whereas IFRS allows a company to take either method of just value or historical ( p. 863 ) . IFRS If all companies converted to IFRS there would be global consistence in the concern universe. One criterion of accounting would let national and international companies work together in a more consistent mode. The clerking would be unvarying and companies would work under the same guidelines simplifying the scrutinizing procedure. Vitez ( 2014 ) stated that IFRS has three separate processs for fixed plus accounting, which include the choice of the cost or reappraisal method, estimation of the utile life for the plus and residuary value, and the choice of a depreciation damage method. Under U.S. GAAP, fixed assets are valued by utilizing the ‘cost method’ where the IFRS uses a different method which is known as the ‘reevaluation method’ ( Malboeuf, 2014 ) . These methods are different by giving companies the ability to monetary value their assets at what they think they should be and let them to alter the cost of their fixed assets at any clip. Cost or Reevaluation Method.The cost method is based on the historical value of an plus where the reevaluation method is based on the just value. The U.S. GAAP requires companies to unwrap information about the picks that they make about their disbursals in footers. IFRS finds footers unneeded ( Malboeuf, 2014 ) . IFRS permits companies to book the value of belongings above the value of historical cost ( King, 2008 ) . This could take to companies to exaggerate their assets in order to enter higher net incomes. Useful Life Estimate for the Asset and Residual Value.One issue utilizing IFRS is that each constituent of the fixed plus could hold residuary value. Therefore, if each unit has many different constituents the comptroller would hold to journalized each constituent individually alternatively of the plus being journalized as one unit as in U.S. GAAP. The residuary value for an IFRS fixed plus is the value of the point at the terminal of the asset’s utile life ( Vitez, 2014 ) . With IFRS each fixed plus could hold many constituents that need to be valued, where as with GAAP the fixed plus has one utile life value. The Selection of a Depreciation Impairment Method.Merely like with U.S. GAAP, IFRS has many different depreciation methods available for usage, though each company must merely choose one method for each fixed plus in usage ( Vitez, 2014 ) . There are some depreciation methods that work better on some fixed assets than others. Most fixed assets are assigned a depreciation method in order for the plus to be decently distributed. Seifert ( 2012 ) explains that IFRS depreciates fixed assets on a â€Å"component† footing vs. a â€Å"whole asset† footing under U.S. GAAP ; this allows parts of the plus to be on different depreciation agenda than other parts of the same plus as stated by. This allows companies to replace parts of their fixed plus and allows the plus longer life and gives the fixed plus higher marker value. Opinions: U.S.GAAP vs. IFRS Some have described plus writedowns in U.S. GAAP as the roach motel attack: â€Å"you can acquire in, but you can ne’er acquire out! † ( King, 2008 ) . The market value is frequently considered excessively unstable and that it is excessively easy to pull strings, which makes it unsuitable to be used as an estimation for the value of an plus ( Diana, 2009 ) . The features of just value is it improves the comparison by measuring similar elements in a similar manner, where every bit historical cost fails to guarantee the comparison of information, as similar elements are valuated for nonuniform values ( Diana, 2009 ) . Some comptrollers in the U. S. prefer utilizing U.S. GAAP based accounting, because it is a criterion that many of them have merely used and might be wary of the alteration that IFRS has in shop for fixed assets. It could do the accounting books to take longer to equilibrate as it creates more journal entries needed to right enumerate each fixed plus and their constituents. They are besides hesitating to exchange to IFRS because of its rule based criterions, and with the problem there has been in the recent old ages refering the doctoring of accounting studies some people are disquieted that if we give companies excessively much freedom so they will be less than honest with their shareholders when net incomes are low or if they get in problem with a bad concern purchase or investing. A. M. King ( 2008 ) clarifies that a possible drawback for U.S. acceptance of the reappraisal theoretical account is that because rating is inherently imprecise, some companies may take an aggressive att ack, at least in the initial reappraisal. The on-going conflict between GAAP and IFRS consequences in a no fit criterion that is best for the U.S. , neither side can hold with the other on which accounting criterion is best for the U.S. The principle-based IFRS method makes it easier for U.S. Companies to pull strings or command the result of these criterions. Companies have already found loopholes in U.S. GAAP and it is really structured. IFRS criterions would make bigger issues by leting companies to put a value on each constituent of a fixed plus. It would besides do it harder for hearers to happen mistakes in accounting system of a company. IFRS accounting would let companies to alter market value of their fixed assets, which in bend would let them to exaggerate the true cost of the fixed plus. U.S. GAAP companies have to enter fixed assets at the clip of purchase, and they are non allowed to be changed until the plus is used up or disposed of during the life of the plus. Finally one twenty-four hours U.S. GAAP and IFRS will come to a common apprehension and /or understanding but until that clip the U.S. will lodge with U.S. GAAP accounting regulations and criterions for their fixed assets entering. Mentions Daniels, M. B. ( 1933 ) . The Evaluation of Fixed Assets.Accounting Review,8( 4 ) , 302. Diana, C. ( 2009 ) . Historical Cost versus Fair Value.Annalss of The University of Oradea, Economic Science Series,18( 3 ) , 860-865 Hughes, J. S. , A ; Williams, M. G. ( 2007 ) . Discussion of â€Å" Strategic Consequences of Historical Cost and Fair Value Measurements † .Contemporary Accounting Research,24( 2 ) , 585-593. Kaya, C. ( 2013 ) . Fair Value versus Historical Cost: Which is really more â€Å" Fair † ? .Journal Of Accounting A ; Finance, ( 60 ) , 127-137. King, A. M. ( 2008 ) . GAAP vs IFRS: Will the Real Fair Value Please Stand Up? .Financial Executive,24( 10 ) , 14-16. King, A. M. ( 2012 ) . Fair Value is Unfair.Financial Executive,28( 5 ) , 73. Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS,Retrieved July 23, 2014, retrieved from hypertext transfer protocol: //ezinearticles.com/ ? The-Similarities-and-Differences-Between-The-GAAP-and-The-IFRS A ; id=8436911 Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Rajan, M. V. , A ; Reichelstein, S. ( 2009 ) . Depreciation Rules and the Relation between Marginal and Historical Cost.Journal of Accounting Research,47( 3 ) , 823-865. doi:10.1111/j.1475-679X.2009.00334.x Seifert, D. L. , A ; Lindberg, D. L. ( 2012 ) . Geting the Jump on IFRS.Strategic Finance,93( 7 ) , 35-39. Vitez, O. , ( 2014 ) . wiseGeek: What are the Different IFRS Fixed Asset Procedures? . Retrieved from hypertext transfer protocol: //www.wisegeek.net/what-are-the-different-ifrs-fixed-asset-procedures.htm How to cite U.S. GAAP vs. IFRS: Fixed Assets, Essay examples