Case Solutions Deloitte Essay - 5656 Words

Addenda Summary-2011 Note: Due to the issuance of certain new accounting literature, changes in the status of ongoing projects during the past year, or evolution of practice, the following updates to the existing cases should be noted. Case 03-5a Part I: Trademark Subsequent to the release of the Exposure Draft issued by the FASB and IASB in June 2010 the Boards received a number of comments and is currently reviewing and analyzing these comments. A revised draft of the Exposure Draft is expected in Q3 of 2011. We encourage users of this case study to follow this project and review the FASB’s and IASB’s Web site for updates. Case 04-9: Healthcare Depot On April 22, 2011, the FASB issued a Proposed Accounting Standards Update,†¦show more content†¦The proposal replaces such examples with the factors noted above for the qualitative assessment. We encourage you to check the FASB website for further details and developments. You can also check Deloitte.com for Deloitte publications on proposals and final standards as they are issued. The FASB’s project is not expected to affect the conclusions in this case. Case 05-6: Centcom, Inc. In May 2011, the IASB issued IFRS 10, Consolidated Financial Statements, which replaced IAS 27 and SIC 12. IFRS 10 is effective for annual periods beginning on or after January 1, 2013. Early application is permitted under specific circumstances. Under IFRS 10, control is the single basis for consolidation, irrespective of the nature of the investee; this standard therefore eliminates the risks and rewards approach in SIC-12. IFRS 10 identified three elements of control: †¢ †¢ †¢ Power over the investee Exposure, or rights, to variable returns from involvement with the investee The ability to use power over the investee to affect the amount of the investor’s returns. IFRS 10 would change the analysis for this case; however, Centcom would likely continue to consolidate Britel. Case 07-03 Part 1: Columbia On-Line Networks Subsequent to the release of the Exposure Draft issued by the FASB and IASB in June 2010, the Boards received a number of comments and isShow MoreRelatedCase analysis: Deloitte Touche (A): A Hole in the Pipeline Analyze the case and argue whether or not the change process is successful. Recommend solutions.1429 Words   |  6 PagesIn Deloitte Touche, women had accounted for almost half of all new hires throughout the 1980s, yet by 1991, of the 50 candidates being nominated for partnership on that year, only four were women. There was serious imbalance of male and female gender in the workforce despite steps to ensure that the firm would be hiring women during the 1980s. Moreover, the high turnover of women leaving was accruing huge expenses for the firm . 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Compare How Time Is Presented in Hour and One Other Poem

Compare how time is presented in Hour and one other Poem Both poems Hour and To His Coy Mistress present the power time has between two people. Hour is a poem about two lovers who have one hour together and explores the ideas of material possesions and a modern reinterpretation of love. Where as To His Coy Mistress is a poem where the man is trying to convince the woman to sleep with him and exploring the idea of living and enjoying your life whilst your young. Both of the poems use different types of poetic techniques to depict how time can effect the relationship of two lovers. In Hour Duffy uses a metaphor at the start of the poem to allude how love has less power than time. When Duffy announces Loves times beggar,†¦show more content†¦Both poets use different structures to depict their love for one another. In Hour Duffy uses four stanzas that describe how precious and luxurious that one hour is to the couple.Throughout the poem Duffy uses enjambment to create a smooth feeling of the hour that the couple is sharing. When Duffy declares no jewel hold a candle to the cuckoo spit/hungfrom the blade of grass at your ear this alludes the enjambment but also Duffy is trying to say that even jewels arent as beautiful as the place they are in suggesting societys modern reinterpretation of love. Whereas To His Coy Mistress has three longer stanzas inituating a well developed argument to declare all the reasons why the mistress should gi ve herself to the man. Marvell does not use enjambment like Hour however does use conjunctions to develop its argument At the start of stanza two Marvell announces But at my back I always hear/Times winged chariot hurrying near he starts the stanza with the conjuction But which shows the conjuction. Also Marvell personifies time as a robber taking time away from the two lovers and starts to present a slightly bleack image of the time they have to spend together. In conclusion I think that both poems relate well to eacother and give the readers also something to relate to. For instintance in Hour audiences can relate because time has maybe taken away their partner or how much time they spend with eathother and ToShow MoreRelatedCompare How Feelings Towards Another Person Are Presented in ‘Hour’ and ‘to His Coy Mistress1505 Words   |  7 PagesCompare how feelings towards another person are presented in ‘Hour’ and ‘To His Coy Mistress. †¨36 marks While ‘hour’ presents feelings of more romantic love, ‘To his coy mistress’, presents the idea of a more physical love. But both poems are based upon many of the same ideas, but are shown in different ways. For example the ideas of Nature, sense of greed, sense of time moving too quickly and a sense realistic love. In the poem ‘hour’, there is a feeling that all they have is an hour but yetRead MoreWilliam Shakespeare s Poetry Of Love1612 Words   |  7 Pagesromantic heart and his poetry is shaped by love. His poems usually depict the passion and sacredness of relationships. By comparing two poems from William Shakespeare it is shown how he has been able to articulate the poetic theme of love. This seminar will analyze and explore two of Shakespeare’s poems focusing on the particular theme of love. Shakespeare deals with deep and enduring love, as he applies his past experiences to his poems. Shakespeare’s poems Sonnet 116 and Sonnet 130 are based around theRead More The Garden Essay1605 Words   |  7 PagesAndrew Marvell’s â€Å"The Garden† is a poem that through logical progression argues its already established point of view. It is a poem of meditation in a particular place, where the place presented influences the course of this meditative state . Even though filled with the imagery of nature the poem takes a rather pessimistic point of view, where it argues that total isolation from society and harmony with nature as the singular best way of living. Thus, the whole of the poem centers on the idea of wholesomeRead MoreOverview of The Consolation Essay795 Words   |  4 PagesThe Consolation was written while Boethius was in prison awaiting execution. The work is cast in the form of a dialog with Philosophy, who explains to him the true nature of happiness, why the wicked appear to prosper while the good suffer, and many other difficulties. By the end, Boethius sees clearly the goodness and sovereignty of God. (Section numbers follow those in Boethius, The Consolation of Philosophy, New York: Penguin, 1969.) Things to Think About as You Read 1. Boethius constructsRead MoreAnalysis Of On Chesil Beach 1557 Words   |  7 Pagespresent him with an heir. On the other hand, ‘Romeo and Juliet’ is a play about the marriage of two lovers; this view is idealised and has for centuries been perceived as the perfect view of a relationship. ‘The Merchants Tale’s’ narrator is the Merchant who has been married for a little over two months. According to Stephanie A. Tolliver, critics have painted him as ‘a disillusioned man full of hatred and contempt’. His marriage is a disaster and therefore we are presented with a bitter view on the storyRead MoreThe Discipline Of Academic Writing944 Words   |  4 Pagesto the way the audience can perceive the message presented. Through various literary texts, videos, peer revisions, and library visits the professor carefully orchestrated a course to fully benefit the way in which the students can grasps important key features in literature. In order to synthesize all the information, we had class discussions that aided us in constructing our own personal work. First we learned how to identify an argument, then how to identify primary and secondary sources. We learnedRead MoreLasting Love in Shakespeare1145 Words   |  5 Pagesthe older times still w ent through the same types of situations couples today go through. Everyone has their disagreements, and couples never know what life will throw their way. After being with someone for so long, one is bound to have a few fights, but true love perseveres. When reading â€Å"Marriage of True Minds† by William Shakespeare and listening to â€Å"I Won’t Give Up† by Jason Mraz, readers and listeners are showed time and time again that love can make it through anything. Both the poem and theRead More The Raven and Ligeia a comparison Essay1391 Words   |  6 Pagestales are presented in different literary forms the tales themselves deal with remarkably similar subject matter. So much so that it is possible to compare the style of each with but a little reference to the general themes of the two works. The Raven and Ligeia are both about loss. The narrators of both tales have lost the dearest thing to them, a woman of incomparable talents and beauty. That the loss of this woman has happened for different reasons does not matter for it is how this lossRead MoreAnalysis Of Paradise Lost, Satan And The Other Fallen Angels1182 Words   |  5 PagesWithin the epic poem, Paradise Lost, Satan and the other fallen angels decide that if they cannot overthrow God, they will overthrow the thing God is proudest of, which is his creation of man. Satan ultimately tricks Eve into temptation, without her even noticing. There is said to be three temptations of Sin; the lust of the eyes, the pride of life, and the lust of the flesh. The lust of the eyes is the desire to see something that should not be seen, the pride of life is the desire for more knowledgeRead MoreQianlong Book Review Essay1167 Words   |  5 PagesYongzheng Emperor and the favorite of his father and grandfather and was born in 1711. In the beginning it describes how he rose up in rank as a son through his father who introduced him to the current emperor Kangxi, his grandfather. The first chapter gives us the story of what Hong li was like as a child and how he won the favor of the Emperor. The book follows Hongli all the time from his birth from a low ranking palace consort right up to the end of his life even after he technically gave up his

A Martian Sends a Postcard Home Free Essays

â€Å"A Martian Sends A Postcard Home† The main theme for this poem, â€Å"A Martian Sends A Postcard Home† is showing that how different people have different perspectives and different way of perceiving things. This poem shows how a Martian would describe some of our everyday thing a lot differently than we would. The Martian has a unique way of describing everyday objects, emotions, and time. We will write a custom essay sample on A Martian Sends a Postcard Home or any similar topic only for you Order Now The Martian sees mist as an object that has human like properties such as becoming tired. Mist is when the sky is tired of flight and rests its soft machine on ground. † (Page 867) The Martian describes mist in a completely different way from the ordinary way we think it to be. We know that it has no human properties and understand it to be something just caused by nature. The Martian, while on Earth, sees adults while they are suffering. The Martian sees them hiding their pain in a room alone, yet children openly expose their hurt. â€Å"Only the young are allowed to suffer openly. Adults go to a punishment room with water but nothing to eat. † (Page 864) The Martian gets to see something that most adults try to mask. The Martian is able to make a distinction between the way that children and adults express themselves. The Martian seems to describe in an odd way about how humans keep their time trapped in a box and how we have it tied to our wrists. â€Å"But time is tied to the wrists or kept in a box, ticking with impatience. (Page 864) In this statement, it shows how he finds it hard to understand why we keep track of time in that way and because we keep it in that way, time begins to tick impatiently. In conclusion, the theme of this poem shows how everyday items can be described or viewed in such a different way from another perspective. Such things as objects, feelings, and time can be held in such a different viewpoint from two different people. This poem shows how point of view is used to contrast things viewed from a human vs. outsider viewpoint . How to cite A Martian Sends a Postcard Home, Papers