Essay --

Josh RollerPeriod 611/23/13 pro Athletes are Paid Too MuchWhen the average Ameri post envisions a professional athlete, they imagine that athlete to be in a massive mansion, with a garage full of expensive and exotic cars, relaxing in designer clothes and spending the day pondering what they could spend their cash on. Their lives are great and even afterwards they retire they remain in the countrys spotlight and stay wealthy beyond all belief. why do professional athletes lead such a good life if they do not fulfill any necessary functions within society? Professional athletes chip in too frequently m unmatchedy in comparison to hard working professionals who are employed with jobs that are more essential and important for the oecumenic populations survival and effectiveness. These professional athletes are making huge amounts of money that they do not deserve and something needs to be changed to remove this.Athletes make incredibly ridiculous amounts of money, Forbes Magazin e lists tiger Woods, a professional golf player, as the highest paid athlete in the entire world in 2013 (Forbes). tiger Woods currently has a net worth of over $500 million, on track to be the first billionaire athlete of all time, and he brings in $78 million annually. The vast majority of the money that Tiger Woods receives is not from winning competitions or as a salary, but rather from endorsements. Tiger Woods is an incredibly marketable athlete and has received numerous contracts with many large companies including General Motors, General Mills, American Express and Nike, Inc. Tiger Woods has completely been a professional golfer since August of 1996, creating an astronomical fortune in such a short amount of time. Second to Tiger Woods in yearly earnings i... ...ysical toll they put on their bodies in an attempt to be the best. While this may be a compelling argument, no one needs $500 million to live comfortably for an entire lifetime. Not only are these people ove rcompensated for the time they spend actually competing in their sports, they can easily take jobs after their short career in sports. Nothing stops these athletes from making a living off of another job after their athletic career is over. These athletes have no true reason to the necessity of them earning so much money.While much of the world loves to watch their favorite sport, they do not approve of how much that they have to pay to do so. These people have demanding and important jobs, but receive no where near as much money as the athletes they watch do. Professional athletes should not get as much money as they currently are in this flawed system.

Free College Essays - Sleep in Shakespeares Sonnet XXVII :: free essay writer

Motif of Sleep in Shakespe bes Sonnet XXVII In William Shakespeares Sonnet 27, a motif that can be followed throughout the poem is that of sleep and weariness. This motif is used to reinforce the theme of the entire sonnet that the speaker cannot sleep due to notions of his lover. The speakers wording supports the theme of work and toil. Words like zealous, drooping, repose, haste, and expired illustrate the weariness that the speaker is tactility, and help to give import to the fact that he can not sleep. Although the speaker is so very tired, ... my thoughts, from far where I abide, intend a zealous pilgrimage to thee ..., when the speaker describes the thought of his lover as one that Makes black night beauteous and her old face new, the reader knows that the weariness of the speaker is not aggravated by these thoughts, they are positive. .. . By sidereal day my limbs, by night my mind, for thee and for myself no quiet find. This line is a summation of the problems faced by the speaker. From working hard all day long to only be faced with thoughts of his lover at night is torturous, and the reader cant help but get a feeling that the speaker is obsessed. This sonnet is so unique due to the fact that it is a simple love poem made so subtle due to a lack of mention of the actual lover. The words thee and thy appear only three times in the poem. Shakespeare has once again captured a feeling so overused in poems and stories in a fresh and original way that wins over audiences to this day. Sonnet XXVII 1.....Weary with toil, I haste me to my bed, 2.....The dear repose for limbs with travel tired 3.....But wherefore begins a journey in my head, 4.....To work my mind, when bodys works expired

What practical steps could the European Parliament take to build awaren

The Preamble of the Charter of Fundamental Rights of the European center explicitly states that the Union is tack togethered upon principles of democracy and places the individual at the heart of its activities. Putting these both founding ideas from the Preamble into a comprehensive guide for democracy in the European Union, one can deduce the importance of an individuals liaison inside the supranational entity. Given that voter participation is an indispensable element of a legitimate democratic process, it therefore remains essential for the European Union to promote its democratic nature and intent. The easiest way to do this is through its simply democratically elected body the European Parliament. In order for both informal members and external observers of the Union to perceive it as a legitimate democratic entity, the Union ought to seek to maximize the democratic utility of the European Parliament. As the only directly elected institution within the European Union, the European Parliament carries a special and unique responsibility in establishing and maintaining the democratic reputation of the sinless European Union. In this paper, by first providing a description of the Parliament and the deficiencies of its current role within the Union, I will suggest a vicissitude of steps to be taken by both the European Parliament and the European Union to foster knowingness and support of the institution amongst the European Public. The conception of an European identity, the role and use of the media, and the quality of election campaigns are terzetto interrelated ideas that, if dually cultivated, could have a highly beneficial impact on the awareness and support of the European Parliament amongst the public.Although the purpose of... ...an Parliament is to draw attention towards what has been deemed a communication deficit (Bilska 2011). The final suggestion that I have found most ever-present in the literature regarding the high levels of t he European publics apathy towards the institution of the European Parliament is political campaigning. While the three aforementioned suggestions (development of a supranational identity, improvement of media coverage and improved campaign strategies) are frequently found in the literature concerning the normative behaviour of the European Parliament, most authors have failed to take into account ulterior factors that could be attributed to high citizen apathy. As proposed in this paper, I suggest that there are logistical deficiencies within the European Union as a whole which are contributing to the lack of European solidarity amongst its citizens.

Biology and Philosophy of Love :: Biology Essays Research Papers

Biology and Philosophy of LoveWhat does it mean to love another psyche? This brain is one that virtually every person has asked himself at near point virtually every school of thought that exists has attempted to provide an answer of slightly sort. In this paper I will explain my own attempt at answering that question, from the perspective of an amateur philosopher then I shall delineate the answers that some biologists have given. We shall see that, while at first these two sets of answers might appear to be quite different, on that point are in fact some interesting and notable similarities.I have heard many different accounts of what it is to love psyche - to help truly for that persons best interest, to be willing to open ones own life for that persons well-being, and so on, the list is infinite. To be sure, these accounts all have a measure of validity there are many different forms of love. However, there is one aspect that all of them have in common, which is the same point at which I think they fail to capture what it really is to love someone they are too altruistic. Humans, it seems to me, are essentially self-centered creatures and I do not intend that statement to have the extreme negative connotations that usually take after the term self-centered. I mean it in the most literal sense humans are centered around the self. Much as we whitethorn try, the self is un-transcend-able. At this point in scientific and spiritual progress, we netnot ever truly experience anything through another persons frame of reference - all that we can know for certain is that which we think and feel. Thus, it makes no sense to speak of love as a sort of leaving the self. How, then, are we to think somewhat it? I offer this alternative so as to avoid the mistake of treating love as a form of altruism, we should think of loving another person as the act of loving oneself through another person - in other words, we love the people that make us feel best some our selves, that bring out the best in ourselves. It is important to note that by no means does this definition entail that we do not genuinely care about the people we supposedly love. We can see this as follows by this definition, it is essential that

The Devastating Effects of Alzheimer’s Disease :: Alzheimers Disease Essays

The Devastating Effects of Alzheimers DiseaseAlzheimers Disease is a disorder that causes the gradual loss of brain cells that impairs memory, thinking, and sort and leads to death. Alzheimers Disease is non a normal part in aging. At present there is not a cure to stop the development of AD. There are several medications on the market now for this ailment. The medications theoretically help to improve or stabilize cognitive skills for people suffering from the disease. The medications may help to delay some of the more severe symptoms associated with AD. This delay of symptoms pull up stakes help the patient to remain in better mental and physical wellness and delay the end stages of AD. If a patient with AD can delay the end stage symptoms, the quality of their life would be greatly improved. An estimated 4.5 million Americans pass AD, according to the 2000 U.S. census bureau. 1 in 10 Americans said they have a family member with the disease and 1 in 3 knows someon e with the disease. The sprightliness is 8 years average, but someone may survive anywhere from 3 to 20 years, states the Alzheimers Association.There are seven stages to Alzheimers disease according to the Global Classification System. The first state is no cognitive impairment. There are no memory problems evident to a health carry on provider.The second stage is very mild cognitive decline. There are some memory lapses, but are evident to a health commission provider or friends and associates.The third stage is early-stage Alzheimers. Word finding problems are noticeable to family and associates, performance at work or social settings impaired, reading and not retaining the information, losing valuable objects, decline in ability to plan or organize are symptoms in this stage.The fourth stage is mild Alzheimers with a lessen knowledge of events, inability to count backwards from 100 by 7s and a reduced memory of individualal history. The individual with AD will be subdu ed and withdrawn.The fifth stage is moderate Alzheimers disease. The patient does not know their address, phone number, name of school they went to. They will become bemused about the day, date, or season. They usually do not require assistance with eating or using the toilet.The sixth stage is moderately severe AD. The person will lose awareness of surroundings and recent experiences and will forget the names of spouse or caregiver.

The Devastating Effects of Alzheimer’s Disease :: Alzheimers Disease Essays

The Devastating Effects of Alzheimers DiseaseAlzheimers Disease is a disorder that causes the gradual loss of brain cells that impairs memory, thinking, and behavior and leads to death. Alzheimers Disease is not a normal part in aging. At present there is not a cure to stop the progression of AD. thither are several medications on the market now for this disease. The medications theoretically armed service to improve or stabilize cognitive skills for people suffering from the disease. The medications may help to outride some of the more severe symptoms associated with AD. This delay of symptoms depart help the patient to remain in better mental and physical health and delay the end stages of AD. If a patient with AD can delay the end stage symptoms, the quality of their life would be greatly improved. An estimated 4.5 million Americans have AD, harmonize to the 2000 U.S. census bureau. 1 in 10 Americans said they have a family member with the disease and 1 in 3 knows som eone with the disease. The lifespan is 8 years average, but someone may survive anywhere from 3 to 20 years, states the Alzheimers Association.There are seven stages to Alzheimers disease fit in to the Global Classification System. The first state is no cognitive impairment. There are no memory problems evident to a health care supplier.The due south stage is very mild cognitive decline. There are some memory lapses, but are evident to a health care provider or friends and associates.The third stage is early-stage Alzheimers. Word finding problems are noticeable to family and associates, performance at work or social settings impaired, reading and not retaining the information, losing worthful objects, decline in ability to plan or organize are symptoms in this stage.The fourth stage is mild Alzheimers with a decreased noesis of events, inability to count backwards from 100 by 7s and a reduced memory of personal history. The individual with AD will be subdued and withdrawn .The fifth stage is moderate Alzheimers disease. The patient does not know their address, phone number, name of school they went to. They will become confused active the day, date, or season. They usually do not require assistance with eating or using the toilet.The sixth stage is moderately severe AD. The person will lose awareness of surroundings and recent experiences and will forget the names of spouse or caregiver.

Assessing poor quality service: perception of customer service representatives Essay

The article written by Marilyn M. Helms and Donna T. Mayo from Dalton State College, Dalton, Georgia. USA purpose is to explain on how client benefit relates with node dissatisfaction which resulted in client defection. In divine assistance industries, service plays important roles as it relates closely with profit and firm longevity. Researcher also claims that veracious retention ability from service managers shtup leverage their organizational performance. This is been done by complain focus programs. Also the causality claims that unworthy customer service from customer service representative will also be one of the factors of customer defection.This is been proven that dissatisfaction is derived from experience with a service representative during the dispensing of a service. A survey has been conducted to 100 people for a retailer shop. The retailer foundation stand to lose 32 to 36 current or potential customers. disgruntled customer are ought to spread rumor of t heir bad experience and has an even greater impact on shoppers that not involved in the problem. guests are more likely to post their bad feeling on web sites and blogs and 15 percents of dissatisfied customer post their comment.It is censorious to determined service crisis and work to crystalize them before customers defect. Surveys have been done to call center service representative as they experience a different problem from customers every day. This employees is been evaluated based on their service delivery process. This is also to identify areas to emend the service quality given by call center employees. Research has conducted a survey to request data from the employees perceptions. They had been thrown out a two question surveys. First question is to list out three example of poor customer service by putting employees in customer point of view.Second question is to choose one of the three formers that can cause them to choose other service provider. The results is b een analyze by an experience quality management and current customer satisfaction literature. The result of the data that had been collected shows at least 10 critical reason of customer defection. There are natural employees or poor attitude, slow services, employees not paying attention on attending customers issue, overall poor accommodation, lack of training or lack of product knowledge, service failure, poor quality, lack of patience, product availability, appearance or cleanliness and prices issue.Of all of the reason, most of the largest turnover for customer is rude behavior and attitude of the employees. This is followed by employee not paying attention and poor services to customer. Researches had found out between all the reason, they had reason which reason that most likely to end the business relationship. They had found out that the above reason were most often within the employees and also one of the top reasons wherefore customer defects. By addressing the above m atter correctly can reduce defection from customer before the problem is starting as this can improve customer retention.There were also avoidable service failures such as slow services and errors on delivery. Researchers also conduct surveys on hospitality industries. nigh answers from the surveys include slow response, service failure, lack of knowledge and also poor services. Researches have found out several factors that influence customer satisfaction and retention. It has been categorize as technical and interpersonal. As matters relates to technical is such as slow services, employees not paying attention or not attending on customer request, being rushed or associated of being pushy, mis repletes and overall poor services.As matters related to interpersonal is more on the employees attitude. Few factors such as rude employees and poor attitude, lack of training, appearances and cleanliness, product availability, poor quality and prices. By identifying this categories can as sist to improve service delivery process and revamp the employees training process. The author claims that there is an avoidable and unavoidable group of service failures. Product availability, poor quality and prices is been categorize as a poor service and its seems to influence customer perception of the overall quality.Product availability is an inventory and ordering or scheduling issue that management could easily address. Although prices and poor quality is beyond the avow of the management, they should reported back to their vendor. Benchmarking of service delivery among competitors can greatly improve the processes. Author concludes that managers are able to validate most of the problems in avoidable breakdowns categories. be of defection can in reality aid managers to directing those service failures that requires most attention. One of the efforts that can be used is by rewarding employees that gives a cheeseparing service to the customer.Role playing of angry custome r and also other variety of service delivery situation should be used for employee screening. Benchmarking comparison of customer service versus rude customer service responses also conclude important training materials. Companies should ensure their delivery sounds genuine and does not appear memorized or rehearsed. Customer may not perceive a long wait or finding the representative mistakes, price or lack of product availability as severe as they might have as long as they been treated in a professional and a courteous manner.Management should take action on employees whos been rude or having attitude problem towards customer. If customer claims slow service as an indicator of poor service quality, the management can set a time frame of each calls and created a standard service based on time. They can develop procedures to determine an delightful period of time to perform a particular task. This also can improve standard operating time for each call. Within this, they also can ad just the process of call handling by the agent and set a standardization of service. Companies also can gain benefit from customer feedback on the services.This is when the organization can take action on case to case basis to keep them improvised. As for opinion, this research is important because nowadays, customer service is everywhere. To deepen customer satisfaction, the service providers should identify what make customer satisfaction with their products and services. In order to know either the customers are happy and satisfied with the products and services, feedback from them is important. It is because, the feedback can give caller-up or organization achieved higher profit or reputation.For example, a cosmetic product where the provider ask feedback from the customer by using e-mail, rook messaging service (SMS) and calling customer by asking their satisfaction after using the product after one week. This is to know either the customer are satisfied or not with the prod ucts and services. Besides, it will give good word-of-mouth when they spread good things about the products and services they used. Thus, some recommendation needfully to add in this research which is, the researcher need to expand the respondents to more vary. Besides, these studies also need to focus on sole service industries or knowledge segments.Therefore, the agent or the front lines should be train enough to serve customer and make customer satisfied with the products and services provide by the company or organization. In some industries, customer is their asset to gain maximum profit and reputation. So by identifying what make customer unsatisfied with the products and services, they can actually improve their skills, communication, system and also their products and services it to make customer satisfied. Besides, internal customer also needs to focus. It is because, when internal customer satisfied or happy, they can serve external customer with full manner and motivate d.

A Nice Citizen Essay

He will have to learn, I know,that all men atomic number 18 not just,all men are not true.But teach him also thatfor every scoundrel there is a herothat for every selfish Politician,there is a dedicated drawTeach him for every enemy there is a friend,Steer him away from envy,if you can,teach him the secret ofquiet laughter.Let him learn early thatthe bullies are the easiest to playTeach him, if you can,the wonder of booksBut also give him quiet timeto ponder the eternal mystery of birds in the sky,bees in the sun,and the flowers on a common land hillside.In the school teach himit is far honourable to failthan to cheatTeach him to have faithin his own ideas,even if everyone tells himthey are incorrectlyTeach him to be gentlewith gentle people,and tough with the tough.Try to give my sonthe strength not to follow the crowdwhen everyone is getting on the deal wagonTeach him to listen to all menbut teach him also to filterall he hears on a screen of truth,and keep back only the goo dthat comes through.Teach him if you can,how to laugh when he is sadTeach him there is no shame in tears,Teach him to scoff at cynicsand to beware of too much sweetnessTeach him to sell his brawnand brain to the highest biddersbut never to put a price-tagon his heart and soul.Teach him to constrictive his earsto a howling moband to stand and fightif he thinks hes right.Treat him gently,but do not cuddle him,because only the riseof fire makes fine steel.Let him have the courageto be impatientlet him have the patience to be brave.Teach him alwaysto have grand faith in himself,because then he will havesublime faith in mankind. This is a big order,but see what you can doHe is such a fine little fellow,my son

High School Expectations Essay

Middle School isnt over the end is here at last. The part of my life that get windmed never ending are gone for good. I thought I could not wait until high school, but now I proclivity that it wasnt here so soon, ending my year as an eight grader. I feel lost as my eight grade year comes to a close. The anticipation I at a time felt about high school has been replaced with not only fear but also the never ending head teacher of what to expect when I desex there.High school provide definitely be different. I find myself often wondering what it will be like. not knowing what to expect is what scares me the most. I have gone through school always being the little kid. Finally for one year I get to be the big kid and then after all of the wonderful things that have happened this year it is all inviten away. Starting high school I will once again be the little kid the one who doesnt know how things work. I do not look transport to another(prenominal) three years like that.Read mo re Example of persuasive speech about life essayWhat I look forward to is a new challenge. High school is a new challenge waiting for me. There will be so many new and exiting things to try once I get there. I also look forward to reunite with all of my old friends and to be able to drive soon Im also looking forward to only have four classes a day tooThough there are things I look forward to, I am afraid of some things too. I really worry that my friends will change and become completely different people than who they are today. I dont want us to drift apart because I dont know what I would do without them. Fortunately, Im assured that all of them will stay true to whom they are and that I will as well.Aside from all of my doubts and fears I think high school will be a good thing. It will open my eyes to new experiences and provide me with new knowledge. I hope high school will take me places. I never knew I would make it this far in life. Ten years from now, with the help of a go od high school education, I see myself as a successful 23 year old. I think high school will prepare me for my future and whatever it may bring. No matter where I go after high school I hope I am happy and doing something I love.

Difference Entre Ifrs Us Gaap Swiss Gaap Fer

IFRS US generally accepted write up principles Swiss GAAP FER digest of similarities and differences 2007/2008 Edition 1 IFRS US GAAP Swiss GAAP FER Summary of similarities and differences 2007/2008 Edition This Pricewaterho practice sessionCoopers publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS, US GAAP and Swiss GAAP FER. No unofficial publication can do justice to the many differences of detail that exist between IFRS, US GAAP and Swiss GAAP FER. Even if the guidance is similar, thither can be differences in the enlarge application, which could concur a material impact on the m unitarytary bids.It packs to be stressed that this brochure deals with the important differences only. Many more pages would be needed to be more super, besides that was non our objective with this publication. This publication foc ingestions on the measurement similarities and differences most commonly fix in practice. Whe n applying the individual bill frameworks, readers should consult all told the relevant accounting standards and, where applicable, their national law. Listed companies should also follow relevant securities regulations.IFRS and US GAAP be globally acknowledged accounting standards for which a broad range of theoretical background, interpretations and literature is available. Swiss GAAP FER focuses on accounting for small and medium sized organisations and throngs ground in Switzerland if there ar questions that atomic number 18 non answered by a respective standard, the general principle of a true and bazar view should be applied. This summary is found on IFRS and US GAAP developments up to August 2007 and on Swiss GAAP FER as applicable from January 1, 2007.It does not c everywhere Swiss GAAP FER 14 Consolidated fiscal statements of insurance companies, Swiss GAAP FER 21 Accounting for charitable, social non- realise organisations and Swiss GAAP FER 26 Accounting of bou nty plans. We trust you will find this publication useable in helping you identify the key differences between IFRS, US GAAP and Swiss GAAP FER. musical theme Accounting framework Historical woo or valuation IFRS US GAAP Swiss GAAP FER Generally uses historical cost, tho intangible pluss, property, lay out and equipment (PPE) and enthronization property may be re think ofd to unclouded jimmy.Derivatives, true sepa identify financial instruments and biological assets be revalued to fair value. Full retrospective application of all IFRS effective at the report date for an entitys first IFRS financial statements, with rough optional exemptions and limited mandatory exceptions. Reconciliations of profit or loss in respect of the last layover reported under previous GAAP, of fair play at the end of that bound and of faithfulness at the start of the earliest period amazeed in comparatives must(prenominal) be include in an entitys first IFRS financial statements.No rev aluations except for definite types of financial instrument. Basically, historical cost convention applies. However, for some(prenominal) equilibrise shroud positions Swiss GAAP FER defines deviations from that convention (fair value) or allows choices between two options. First- era adoption requires a presentation of the former year balance yellow journalism in compliance with Swiss GAAP FER only. First-time adoption of accounting framework First-time adoption of US GAAP requires retrospective application. There is no requirement to present satisfactions of equity or profit or loss on first-time adoption of US GAAP.Financial statements Components of financial statements Two years balance sheets, income statements, hard cash course statements, changes in equity and accounting policies and notes. Similar to IFRS, except three years required for SEC registrants for all statements except balance sheet. Specific accommodations in definite circumstances for contrary private i ssuers that may offer relief from the three-year requirement. Entities may present each a classified or non-classified balance sheet. Items on the see of the balance sheet be generally presented in decreasing order of liquidity.SEC registrants should follow SEC regulations. Similar to IFRS. Balance sheet Does not range a popicular format. A liquidity presentation of assets and liabilities is employ, instead of a current/ non-current presentation, only when a liquidity presentation provides more relevant and real information. Certain minimum items are presented on the face of the balance sheet. Does not prescribe a particular format. A current/noncurrent presentation of assets and liabilities is use un slight a liquidity presentation provides more relevant and reliable information.Certain minimum items are presented on the face of the balance sheet. A minimum body structure is required. Several items have to be discover separately on the face of the balance sheet or deep d own the notes. Income statement Present as either a single-step or multiple-step format. Expenditures are presented by function. SEC registrants should follow SEC regulations. A minimum structure is required, either by nature or by function. Several items have to be disclosed separately on the face of the income statement or deep down the notes. 3 SUBJECT Exceptional ( epoch-making) itemsIFRS Does not use the term but requires separate disclosure of items that are of such size, incidence or nature that separate disclosure is necessary to explain the performance of the entity. Prohibited. US GAAP Similar to IFRS, but individually significant items are presented on the face of the income statement and disclosed in the notes. Swiss GAAP FER Does not use the term exceptional, but significant items are to be disclosed separately. Extraordinary items Defined as being two infrequent and unusual, and are rare. Negative grace of God is presented as an extraordinary item.Total comprehens ive income and accumulated other comprehensive income are disclosed, presented either as a separate primary statement or combined with the income statement or with the statement of changes in stockholders equity. Similar to IFRS except that US GAAP does not have a SoRIE, and SEC rules permit the statement to be presented either as a primary statement or in the notes. Defined as being extremely rare in the stage setting of the ordinary operations and as being not predictable. not addressed. Statement of appreciate income and outlay (SoRIE)/ Other comprehensive income and statement of accumulated other comprehensive incomeA SoRIE can be presented as a primary statement, in which case a statement of changes in shareholders equity is not presented. Alternatively, it may be disclosed separately within the primary statement of changes in shareholders equity. Statement shows crownwork minutes with owners, the movement in accumulated profit and a reconciliation of all other components of equity. The statement is presented as a primary statement except when a SoRIE is presented. In this case, only disclosure in the notes applies. Standard headings but limited guidance on contents. Use educate or indirect regularity.Statement of changes in shareholders (stockholders) equity Similar to IFRS except SoRIE alternative. Certain minimum disclosures of components of equity and changes in equity. Cash full point statements format and method Similar headings to IFRS, but more particularized guidance for items included in each category. Direct or indirect method used. Similar to IFRS, except that bank overdrafts are excluded. Similar to IFRS, but with more guidance regarding contents and with examples of noncash proceeding. Cash includes cash equivalents with maturities of three months or less(prenominal) from the balance sheet date and may include bank overdrafts.Similar to IFRS. Cash flow statements description of cash and cash equivalents Cash includes cash equival ents with maturities of three months or less from the date of acquisition and may include bank overdrafts. No exemptions. Cash flow statements exemptions Changes in accounting policy limited exemptions for certain enthronisation entities and defined benefit plans. Similar to IFRS. Comparatives and prior year are restated against opening retained earnings, unless specifically exempted. Prior year financial statements have to be restated.The notes need to disclose why the accounting principle has changed, the nature of the change and its financial impact. Prior year financial statements have to be restated. write up and quantitative disclosure of the effects of errors within the notes. Correction of errors Comparatives are restated and, if the error occurred before the earliest prior period presented, the opening balances of assets, liabilities and equity for the earliest prior period presented are restated. Similar to IFRS. 4 SUBJECT Changes in accounting estimates IFRS Reported in income statement in the current period and future, if applicable.US GAAP Similar to IFRS. Swiss GAAP FER Changes in accounting estimates are to be reported in the income statement in the current period and future, if applicable, and to be disclosed within the notes. Consolidated financial statements Consolidation model Based on restrainer, which is the power to govern the financial and operating policies. Control is presumed to exist when nurture owns, straightway or indirectly through subsidiaries, more than one half of an entitys take power. Control also exists when the parent owns half or less of the voting power but has legal or contractual rights to control, or de facto control (rare circumstances).The existence of currently exercisable potential voting rights is also taken into consideration. Consolidated where the union of the human relationship indicates control. A bipolar consolidation model is used, which distinguishes between a variable saki model and a voting participation model. The variable interest model is discussed below. Under the voting interest model, control can be direct or indirect and may exist with less than 50% ownership. stiff control, which is a similar notion to de facto control under IFRS, is very rarely if ever employed in practice. Control rinciple applies. Control is presumed to exist when parent owns, directly or indirectly through subsidiaries, more than one half of an entitys voting power. Control also exists when the parent owns half or less of the voting power but has legal or contractual rights to control (e. g. shareholder commitment contract, majority in the supervisory body/management body). special purposes entity (SPE) Variable interest entities (VIEs) are consolidated when the entity has a variable interest that will absorb the majority of the anticipate losses, receive a majority of the expected returns, or both.A voting interest entity, in which the entity holds a controlling financial interest, is c onsolidated. If a SPE live up tos the definition of a qualified SPE (QSPE), the transferor does not consolidate the QSPE. Organisations with a differing business activity are to be considered in the scope of consolidation. This also applies, as a matter of principle, for SPEs. Definition of associate Based on significant influence, which is the power to participate in the financial and operating policy decisions presumed if 20% or greater interest. Equity method is used. Share of post-tax results is shown.Detailed information on associates assets, liabilities, revenue and profit/loss is required. Similar to IFRS, although the term equity investment is used instead of associate. Comparable to IFRS. Voting rights = 20% and 50% and control cannot be exercised. Presentation of associate results Disclosures most associates Similar to IFRS. Similar to IFRS. Comparable to IFRS. non addressed. However, significant balance sheet information of non-consolidated organisations has to be dis closed if the value of those investments exceeds 20% of the groups equity.If associated organisations report good will such goodwill will need to be disclosed within the notes. 5 SUBJECT confreres accounting policies IFRS Adjustments are made for consolidation purposes to the associates policies to conform to those of the investor. Both proportional consolidation and equity method permitted. Consolidated where warmheartedness of relationship indicates control (SIC-12 model). Entitys own shares held by an employee share trust are accounted for as treasury shares. US GAAP No adjustment to accounting policies is required if the associate follows an acceptable alternative US GAAP treatment.Equity method required except in specific circumstances. Similar to IFRS except where specific guidance applies for Employee Stock Ownership Plans (ESOPs) in SOP 93-6. Swiss GAAP FER Similar to IFRS. Presentation of jointly controlled entities (joint ventures) Employee share (stock) trusts Similar t o IFRS. non addressed. Business combinations Types acquisitions or mergers All business combinations are acquisitions, thus the purchase method is the only method of accounting that is allowed. Assets, liabilities and contingent liabilities of acquired entity are fair valued.If control is obtained in a partial acquisition of a subsidiary, the full fair value of assets, liabilities and contingent liabilities, including portion attributable to the minority (non-controlling) interest, is recorded on the consolidated balance sheet. grace of God is recognised as the residual between the consideration paid and the percentage of the fair value of the business acquired. Liabilities for restructuring activities are recognised only when acquiree has an existing financial responsibility at acquisition date. Liabilities for future losses or other costs expected to be incurred as a result of the business combination cannot be recognised.Purchase method contingent consideration Included in c ost of combination at acquisition date if adjustment is verisimilar and can be measured reliably. Stated at minoritys share of the fair value of acquired diagnosable assets, liabilities and contingent liabilities. Similar to IFRS. Not addressed. Purchase method fair values on acquisition There are specific differences to IFRS. Contingent liabilities of the acquiree are recognised if, by the end of the allocation period theirfairvaluecanbe determined, or theyareprobableandcan be reasonably estimated.Specific rules exist for acquired in-process research and development (generally expensed). Some restructuring liabilities relating solely to the acquired entity may be recognised if specific criteria about restructuring plans are met. Comparable to IFRS. loot assets taken over in an acquisition are to be valued at fair values. Goodwill is recognised as the surplus of acquisition cost over the newly valued net assets and to be take advantaged as an intangible asset. Contingent liab ilities and restructuring liabilities not specifically addressed. Generally, not recognised until contingency is resolved and the summate is determinable.Stated at minoritys share of pre-acquisition carrying value of net assets. Not addressed. Purchase method minority interests at acquisition Not addressed, but treatment would need to be disclosed as part of the consolidation principles. 6 SUBJECT Purchase method intangible assets with indefinite useful lives and goodwill IFRS Capitalised but not amortised. Goodwill and indefinite-lived intangible assets are tested for deadening at least yearbookly at either the cash-generating unit (CGU) level or groups of CGUs, as applicable. US GAAP Similar to IFRS, although the level of impairment testing and the impairment test itself are different.Swiss GAAP FER Goodwill Either capitalise and amortise over useful life (normally five years disclose the goodwill separate in the balance sheet or within the notes) or allocate directly to ret ained earnings at acquisition date only (in this case separate disclosure within the statement of changes in equity necessary and the effects of a theoretical capitalisation as well as of any impairment and ordinary amortisation have to be presented within the notes). For intangible assets with a useful life that cannot be clearly determined an amortisation period of five years is applied, in justified cases a period of twenty years at the most.Purchase method negative goodwill The identification and measurement of acquirees identifiable assets, liabilities and contingent liabilities are reassessed. Any oversupply re principal(prenominal)ing after reassessment is recognised in income statement immediately. Not specifically addressed. Entities elect and consistently apply either purchase or pooling-of-interest accounting for all such transactions. Any remaining excess after reassessment is used to reduce proportionately the fair values assigned to noncurrent assets (with certain ex ceptions). Any excess is recognised in the income statement immediately as an extraordinary gain.Generally recorded at herald cost the use of predecessor cost or fair value depends on a number of criteria. Not addressed, but treatment would need to be disclosed as part of the consolidation principles. Business combinations involving entities under common control Not addressed. Revenue credit rating Revenue designation Based on several(prenominal) criteria, which require the recognition of revenue when risks and rewards and control have been transferred and the revenue can be measured reliably. Similar to IFRS in principle, although there is extensive detailed guidance for specific types of transactions that may lead to differences in practice.Comparable to IFRS. Income is the inflow of benefits in the reporting period through increase of assets and/or decrease of liabilities that increase shareholders equity without receiving an investment from the shareholders. Income is only re cognised if the related changes of assets and/or liabilities may be reliably determined. Not addressed. Multiple-element arrangements Revenue recognition criteria are applied to each separately identifiable component of a transaction to reflect the substance of the transaction e. g. to divide one transaction into the sale of goods and to the subsequent servicing of those goods.No further detailed guidance exists. Arrangements with multiple deliverables are divided into separate units of accounting if deliverables in arrangement meet specified criteria outlined in EITF 00-21. Specific guidance exists for parcel vendors with multiple-element revenue arrangements. 7 SUBJECT Construction contracts IFRS Accounted for using percentage-of-completion (PoC) method. Completed contract method is prohibited. US GAAP Similar to IFRS however, completed contract method is permitted in rare circumstances. Swiss GAAP FER Accounted for using the PoC method.Completed contract method required if prec onditions for PoC method are not met. Expense recognition Interest expense Recognised on an accruals basis using the effective interest method. Interest incurred on borrowings to construct an asset over a substantial period of time is capitalised as part of the cost of the asset. Employee benefits pension costs defined benefit plans Projected unit credit method is used to determine benefit obligation and plan assets are recorded at fair value. Actuarial gains and losses can be deferred.If actuarial gains and losses are recognised immediately, they can be recognised outside the income statement. Similar to IFRS. Not addressed, in practice similar to IFRS. Interest incurred on borrowings to construct tangible fixed assets and inventories including long-term contracts may be capitalised. Swiss GAAP FER make use of the financial statements of the respective pension fund, if any. An organisation has to assess annually whether an sparing benefit or economical obligations from a pension plan (and from a patronage fund) exists.Swiss GAAP FER alternatively allow the application of an international accounting standard (e. g. IFRS, US GAAP) in presenting the economical impact of pension obligations however, entities applying this option only use respective prescriptions for pension obligations. Not addressed. Similar to IFRS with some differences in the detailed application. Similar to IFRS but with several areas of difference in detailed application. Actuarial gains and losses cannot be deferred and are recognised in accumulated other comprehensive income with subsequent amortisation to the income statement.Employee share-based hire transactions Expense for services purchased is recognised based on the fair value of the equity awarded or the liability incurred. outcome benefits arising from redundancies are accounted for similarly to restructuring purvey. Termination indemnity schemes are accounted for based on actuarial present value of benefits. Similar model to IFRS, although many areas of difference exist in application. Termination benefits quaternion types of termination benefits with three different timing methods for recognition.Termination indemnity schemes are accounted for as pension plans related liability is calculated as either a vested benefit obligation or match to the actuarial present value of benefits. Termination benefits are accounted for as provisions and do not fall within the scope of Swiss GAAP FER 16 Pension benefit obligations. 8 SUBJECT Assets Acquired intangible assets IFRS US GAAP Swiss GAAP FER Capitalised if recognition criteria are met amortised over useful life. Intangibles assigned an indefinite useful life are not amortised but reviewed at least annually for impairment.Revaluations are permitted in rare circumstances. Similar to IFRS, except revaluations are not permitted. Capitalised if they yield measurable economic benefits over several years. Amortisation over useful life. If the useful life cannot be clearly determined an amortisation period of five years is applied, in justified cases one of twenty years at the most. For intangible assets related to individuals the useful life may not exceed five years. Capitalisation allowed if recognition criteria are met. Swiss GAAP FER also mention expenses which cannot be capitalised (e. g. asic and applied research, internally generated goodwill). Comparable to IFRS. Internally generated intangible assets Research costs are expensed as incurred. Development costs are capitalised and amortised only when specific criteria are met. Unlike IFRS, both research and development costs are expensed as incurred, with the exception of some software and website development costs that are capitalised. Historical cost is used revaluations are not permitted. Property, plant and equipment Historical cost or revalued amounts are used. Regular valuations of entire classes of assets are required when revaluation option is chosen.Non-current assets are clas sified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. A non-current asset classified as held for sale is measured at the lower of its carrying amount and fair value less costs to sell. Comparative balance sheet is not restated. A lease is a pay lease if substantially all risks and rewards of ownership are transferred. Substance rather than form is important. Amounts due under finance leases are recorded as a receivable. Gross earnings allocated to give constant rate of return based on (pre-tax) net investment method. disablement is a one-step approach under IFRS and is assessed on the basis of discounted cash flows. If impairment is indicated, assets are written down to higher of fair value less costs to sell and value in use. Reversal of impairment losses is required in certain circumstances, except for goodwill. Non-current assets held for sale or disposal group Similar to IFRS. Not addressed. Practical interpretations comparable to IFRS. Leases categorization Similar to IFRS, but with more extensive form-driven requirements. Comparable to IFRS. Leases lessor accounting Similar to IFRS, but with specific rules for leveraged leases. Not addressed.Impairment of long-lived assets held for use Impairment is a two-step approach under US GAAP. Firstly, impairment is assessed on the basis of undiscounted cash flows. If less than carrying amount, the impairment loss is measured as the amount by which the carrying amount exceeds fair value. Reversal of losses is prohibited. Similar to IFRS. 9 SUBJECT Investment property IFRS deliberate at depreciated cost or fair value, with changes in fair value recognised in the income statement. US GAAP Treated the same as for other properties (depreciated cost). Industry-specific guidance applies to investor entities (for example, investment entities).Swiss GAAP FER Measured at historical cost or market value. Revaluation adjustments on f ixed assets kept for investment purposes and recognised at market value must be recognised in the income statement. Comparable to IFRS, except that besides FIFO and weighted average method also LIFO and other methods are allowed to determine cost. Inventories Carried at lower of cost and net realisable value. FIFO or weighted average method is used to determine cost. LIFO prohibited. Reversal is required for subsequent increase in value of previous write-downs. Similar to IFRS however, use of LIFO is permitted. Reversal of write-down is prohibited.Not specified. Generally historical cost used. Comparable to US GAAP. Biological assets Measured at fair value less estimated point-of-sale costs, with changes in valuation recognised in the income statement. Depends on classification of investment if held to maturity or loans and receivables, they are carried at amortised cost otherwise at fair value. Gains/ losses on fair value through profit or loss classification (including trading in struments) are recognised in income statement. Gains and losses on available-for-sale investments, whilst the investments are still held, are recognised in equity.Financial assets are derecognised based on risks and rewards first control is secondary test. Financial assets measurement Similar accounting model to IFRS, with some detailed differences in application. Financial assets (Finanzanlagen) are to be recognised at acquisition value. Securities as part of current assets are to be valued at fair value. Receivables are valued at par value. Liabilities are normally recorded at par value. Derivatives have to be valued depending on their classification (trading, hedging or other than trading or hedging).Derecognition of financial assets Significantly different model to IFRS and derecognition is based on control. Requires legal isolation of assets even in bankruptcy. Only derecognition of derivatives addressed. Liabilities Provisions general Liabilities relating to present obligati ons from past events recorded if outflow of resources is probable (defined as more likely than not) and can be reliably estimated. Restructuring provisions recognised if detailed formal plan (identifying specified information) announced or implementation effectively begun. Similar to IFRS.However, probable is a higher threshold than more likely than not. Similar to IFRS. Provisions restructuring Recognition of liability based solely on commitment to plan is prohibited. In order to recognise, restructuring plan has to meet the definition of a liability, including certain criteria regarding likelihood that no changes will be made to plan or that plan will be withdrawn. General recognition criteria apply also for restructuring provisions. Decisions taken may allow recognising provision, also before detailed formal plan is announced. 10 SUBJECT ContingenciesIFRS Disclose unrecognised manageable losses and probable gains. Full provision method is used (some exceptions) driven by balanc e sheet temporary differences. Deferred tax assets are recognised if retrieval is probable (more likely than not). Recognised as deferred income and amortised when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. Entities may offset capital grants against asset values. Finance leases are recorded as assets and obligations for future rentals. Depreciated over useful life of asset.Rental payments are apportioned to give constant interest rate on outstanding obligation. Operating lease rentals are charged on straight-line basis. Profit arising on sale and finance leaseback is deferred and amortised. If an operating lease arises, profit recognition depends on whether the transaction is at fair value. Substance/linkage of transactions is considered. US GAAP Similar to IFRS. Swiss GAAP FER Contingent liabilities need to be disclosed within the notes. Comparable to IFRS. Deferred tax assets on temporary differen ces and on tax losses carried forward may only be capitalised if it is probable that they an be realised in the future through sufficient taxable profits. Not addressed. Deferred income taxes general approach Similar to IFRS but with specific differences in application. presidency grants Similar to IFRS, except when conditions are attached to grant. In this case, revenue recognition is delayed until such conditions are met. Long-lived asset contributions are recorded as revenue in the period received. Similar to IFRS. Specific rules should be met to record operating or capital lease. Leases lessee accounting Comparable to IFRS. Leases lessee accounting sale and leaseback transactionsTiming of profit and loss recognition depends on whether seller relinquishes substantially all or a minor part of the use of the asset. losses are immediately recognised. Specific strict criteria should be considered if the transaction involves real estate. Application of the US GAAP guidance may re sult in significant differences to IFRS, for example, certain redeemable instruments are permitted to be classified as mezzanine equity (i. e. outside of permanent equity but also separate from debt). Conventional transformable debt is usually recognised entirely as a liability, unless there is a beneficial conversion feature.For finance leases, profit arising on sale and finance leaseback is deferred and amortised. Losses have to be recognised immediately. Financial liabilities versus equity classification Capital instruments are classified, depending on substance of issuers contractual obligations, as either a liability or equity. Mandatorily redeemable preference shares are classified as liabilities. Not addressed. Convertible debt Convertible debt (fixed number of shares for a fixed amount of cash) is accounted for on split basis, with proceeds allocated between equity and debt. Liabilities are derecognised when extinguished.Difference between carrying amount and amount paid is recognised in income statement. Not addressed. Derecognition of financial liabilities Similar to IFRS. Not addressed. 11 SUBJECT Equity instruments Capital instruments purchase of own shares Derivatives and hedging Derivatives IFRS US GAAP Swiss GAAP FER Show as deduction from equity. Similar to IFRS. Similar to IFRS. Derivatives not qualifying for hedge accounting are measured at fair value with changes in fair value recognised in the income statement. Hedge accounting is permitted provided that certain stringent qualifying criteria are met. Similar to IFRS.However, differences can arise in the detailed application. Derivatives for trading purposes are to be recognised at fair value. For derivatives for hedging purposes, the same valuation principles as for the underlying hedged position can be applied instead of the valuation at fair values. Derivatives held for other motives than hedging or trading are to be valued at fair values or according to the lower of cost or market prin ciple (in all cases consistent criteria for valuation have to be applied). Other accounting and reporting topics Functional money definition Currency of primary economic environment in which entity operates.If indicators are mixed and operational currency is not obvious, judgement is used to determine functional currency that most faithfully represents economic results of entitys operations by giving priority to currency that mainly influences sales prices and currency that mainly influences direct costs of providing the goods and services before considering the other factors. When financial statements are presented in a currency other than the functional currency, assets and liabilities are translated at rallying rate at balance sheet date.Income statement items are translated at exchange rate at dates of transactions, or average rates if rates do not fluctuate significantly. Similar to IFRS. Not addressed. Functional currency determination Similar to IFRS however, no specific hierarchy of factors to consider. In practice, currency in which cash flows are settled is often key consideration. Not addressed. Presentation currency Similar to IFRS. Financial statements in a foreign currency that are consolidated must be converted to the currency of the consolidated financial statements.Balance sheet items are to be converted at the exchange rates at the balance sheet date (alternatively use of average exchange rate for the last week or for the last month of the business period). Income statement and cash flow statement items may be converted at the exchange rates at the balance sheet date or at an average exchange rate for the period. 12 SUBJECT Earnings per share diluted IFRS IAS 33 is prescriptive about the procedure and methods used to determine whether potential shares are dilutive. exchequer share method is used for share options/ warrants.US GAAP Similar in principle to IFRS, although there are differences in application. Swiss GAAP FER Not addressed. R elated-party transactions definition Determined by level of direct or indirect control, joint control and significant influence of one party over another or common control by another entity. Name of the parent entity is disclosed and, if different, the ultimate controlling party, regardless of whether transactions occur. For related-party transactions, nature of relationship (seven categories), amount of transactions, outstanding balances, terms and types of transactions are disclosed.Disclosure of compensation of key management personnel is required within the financial statements. Applies to public entities and entities that file, or are in the process of filing, financial statements with a regulator for the purposes of issuing any instrument in a public market. Reporting of operating segments is based on those segments reported internally to entitys chief operating decision-maker for purposes of allocating resources and assessing performance. Disclosures for operating segments a re profit or loss, total assets and, if regularly reported internally, liabilities.Other items, such as external revenues, intra-segment revenues, depreciation and amortisation, tax, interest income, interest expense and various material items, are disclosed by segment where such items are included in the segment profit/loss or are reported internally. For geographical areas in which the entity operates, revenues and noncurrent assets are reported. Disclosure of factors used to identify segments and about major customers is required. Similar to IFRS. Comparable to IFRS. Related-party transactions disclosuresSimilar to IFRS except that disclosure of compensation of key management personnel is not required within the financial statements. Disclose a description, the volume and other significant conditions of the transaction. The identity of the related party has to be disclosed only if this is necessary for the understanding of the transaction. Related parties with whom no transactio ns have been carried out during the reporting period do not need to be disclosed. Segment reporting scope and basis of disclosures Applies to SEC registrants. backside of reporting is similar to IFRS.Geographic market and business segment information necessary if business sectors differ significantly. Geographical markets may comprise more than one country. Segment reporting disclosures Similar disclosures to IFRS. Breakdown of net sales from goods and services by geographic and business segments only. 13 SUBJECT Discontinued operations definition IFRS Operations and cash flows that can be clearly distinguished for financial reporting and represent a separate major line of business or geographical area of operations, or a subsidiary acquired exclusively with a view to resale.At a minimum, a single amount is disclosed on face of income statement, and further analysis disclosed in notes, for current and prior periods. Financial statements are adjusted for subsequent events providi ng evidence of conditions that existed at the balance sheet date and materially affecting amounts in financial statements (adjusting events). Non-adjusting events are disclosed. Contents are prescribed and basis should be consistent with full-year statements. Frequency of reporting (e. g. quarterly, half-year) is oblige by local regulator or is at discretion of entity. US GAAP Wider definition than IFRS.Component that is clearly distinguishable operationally and for financial reporting can be a reportable segment, operating segment, reporting unit, subsidiary or asset group. Similar to IFRS. Discontinued operations are reported as separate line items on face of income statement before extraordinary items. Similar to IFRS. Swiss GAAP FER Not addressed. Discontinued operations presentation and main disclosures Not addressed. Post-balance-sheet events Similar to IFRS. Interim financial reporting Similar to IFRS. Additional quarterly reporting requirements apply for SEC registrants (d omestic US entities only).Interim reporting requirements for foreign private issuers are based on local law and stock exchange requirements. Preparation of an interim report optional, it might be required by local regulators. Condensed income statement and condensed balance sheet as a minimum. Those must include at least the major captions and subtotals that were reflected in the most recent annual financial statements. Financial information contained in the interim report must be prepared on the basis of the same principles as the annual financial statements. 14 Contact Daniel Suter, Partner, Basel Tel. 058 792 51 00 E-Mail daniel. emailprotected pwc. com PricewaterhouseCoopers (www. pwc. com) provides industry-focused assurance, tax & legal and advisory services to build public trust and enhance value for its clients and their stakeholders. More than 146,000 populate in 150 countries across our network connect their thinking, experience and solutions to develop fresh perspectives and practical advice. 2008 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity. www. wc. ch Aarau Bleichemattstrasse 43, 5000 Aarau Tel. 058 792 61 00, autotype 058 792 61 10 Basel St. Jakobs-Strasse 25, 4002 Basel Tel. 058 792 51 00, fax 058 792 51 10 Berne Bahnhofplatz 10, 3001 Berne Tel. 058 792 75 00, Fax 058 792 75 10 Chur Gartenstrasse 3, 7001 Chur Tel. 058 792 66 00, Fax 058 792 66 10 Geneva way Giuseppe-Motta 50, 1211 Geneva 2 Tel. 058 792 91 00, Fax 058 792 91 10 Lausanne Avenue C. F. 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Culture Clash in “Two Kinds” and “Dead Mans Path” Essay

The floriculture clash in Two kinds occurs mingled with Amy Tan who has become the Statesnized and her mother who is still very much nether Chinese influence. Amys florists chrysanthemum believes strongly in The American DreamMy mother believed you could be anything you wanted to be in AmericaShows the large quantity of Aspiration and hope in her mothers mind about the future for Amy. Her mother continues the idea that Amy could be a star in America when she saysYou can be best anythingNot only does the statement reflect her ambitions for Amy and beliefs but also her broken English represents that she is still very much Chinese. Amy takes a rebellious stance when her hair cut goes wrong, and claims she likes it as it was non what her mother wantedI liked the haircut it made me look forward to my future fameThe joint not only bespeaks her rebellious side but also that she believes what her mother has said about being famous. Amys views are filled with a spirit level of irony in being what her parents wanted her to beI was filled with a sense I would soon become perfectThe italics in the idiom represent the irony of it and also the certain amount of insecurity Amy feels. Amys mother is also ironic to a degree although she may not necessitate in mind to beSearching for stories about remarkable childrenThe irony continues as Amy is not remarkable, and her mother thinks she can be.The fact Amy is not remarkable is brought up when she is asked to recall what she remembers from a page in the bible.Now Jehosophat had riches and honor in abundance. Thats all I remember maThe phrase shows that Amys memory is poor and she is not exceptional.Amy soon begins to dislike her mother methods of trying to turn her into a child prodigy, and the cultures start to clash as Amys mum still believes that she can be, but the Americanized Amy starts to dislike it.I hated the tests, the raised hopes and failed expectationsThis shows Amys dislike of her mothers methods, and th e feeling that she has failed again and again. Amy then begins her rebellion in her feeling that she routine be who shes not.I promised myself, I wont be what Im notThis shows Amys determination to succeed against her mothers will and not become a prodigy. The view that a Chinese girl could succeed in American is brought back to her mum three months later when she sees a lesser Chinese girl playing a piano on TV when Amy defends the girl her mother takes the traditional view that she isnt trying and thats why shes failingNot the best because youre not tryingThe phrase emphasiss the mothers feelings towards her daughter as in traditional Chinese culture it must be the childs fault.The culture clash is emphasized when Amy refuses to rehearse properly for her performance and plays badly as a result her mum is deeply ashamed as she has in Chinese terms at least shamed the familys name her father shares a similar viewHe saysThat was some(a)thing elseIn ambiguous phrase, her mum has a l ook on her face which rattles Amy and brings home what shes doneBut my mothers expression was what devastated me a quiet blank look that said she had lost everythingThe phrase is postful as her mum had lost everything, and Amy was her last hope.Her mum continues her methods of Chinese belief a few days later when in an argument she shouts at Amy on the basis that daughters in China are obedientOnly one type of daughter can live in this house, obedient daughterThis is one of the to a greater extent fundamental lines as it really shows the Chinese culture that children should be obedient and Amy is not. Amys American beliefs and nature are brought up when she saysFor unlike my mother I did not believe I could be anything. I could only be meThis emphasizes the fact she is not a traditional Chinese daughter the way her mum wants her to be instead she has her own beliefs and lifestyle.The first line of Dead Mans Path emphasizes a culture clash, as the headmasters name is Michael Obi. M ichael being a western sandwich name. So he obviously has western influence. And his clash begins with his viewsHe was outspoken is his condemnation of the narrow views of these aged(a) and often less educated onesMichael is critical of the older generation, which is probably a western influence but in most Nigerian towns the elders are to be respected showing a clash between his and African views.His ideas and views are summarized and appear to be the opposite of the village in which the nurture is situated when he saysEverything will be modern and delightful..The ledger modern is italicized to show that it is the opposite of the current village and the change Michael Obi wants to create.Michael also tried to disassociate himself with the locals, and make himself sound better.Weve got a chance to show these people how a school should be runShows not just disassociation in the phrase these people but arrogance, in believing he can show them how to run a school.Michaels western in fluence is also shown in the plants which are planted around schoolBeautiful hibiscus and allamanda hedges some(prenominal) the plants are traditionally western showing Michael wishes to westernize the school.Michaels amazement at the actions of the locals also shows his superstition for both local traditions and respect for the oldHe was scandalized to see and old women hobble right across the compoundThe phrase scandalized shows just how amazed he is that the event has occurred it also shows his feelings about tradition, that it needs to be removed. To be replaced by his modern ways.Michael then shows his ignorance to their culture by separating the incident and the school and exclaimingAnd what has that got to do with the school?The phrase is both pompous and patronising and shows his ignorance in thinking that the two should be divided and religion/culture should be kept away from schools.The priest when talking to Michael has a feeling of power and looks down on Michael.Look here my sonThe priest uses this opening phrase to create a feeling of inferiority to Michael he also bangs his pose on the ground to emphasize his point. Michael responds to the whole conversation in a very arrogant way,Our duty is to teach your children to laugh at such ideasShows his intolerance towards the priests and villages beliefs, and shows how he plans to change traditional ways.The conversation later grinds to a halt with neither parting with their ideas or cultureI have no more words to sayShows the priest has been defeated by ignorance, and that the conflict between the cultures will not be resolved.Both stories have culture clashes neither ending with particularly happy endings, However I feel that in Dead Mans Path the culture clash is more straight forward in that it is traditional against modern. However two kinds is slightly more complicated as at first Amy seems to be trying to be traditional and try hard where as Michael never wanted any sort of tradition right f rom the start. Both culture clashes involve arguments and verbal disagreements, and some degree of action.Amy ruining her piano piece in Two Kinds and the Michael blocking off the path in Dead Mans Path. These are followed up by more action from the other culture Amys mum continues to make Amy learn claiming she could still be a prodigy whilst the villagers tear the school apart. In Dead Mans Path it is an antithesis however I feel that Two Kinds is less so and the ideas are more intertwining however I still feel there is a large culture clash. In both stories however it is clear to see that both traditional and modern views maintain it hard to live side by side.

Children’s Literature II: Young Adult Literature Essay

47, written by Walter Mosley, is the story of a 14 year old buckle down who lives on a cotton plantation in Georgia. 47 has lived in the house and barn all his life, thus giving him a clouded vision of what slave life is really like. One twenty-four hours he is relocated to the slave chambers where his universe is turned upside down. 47 meets a presumably runaway slave, named lofty bath who in all reality is an extraterrestrial. Through their friendship Tall John teaches 47 all ab surface freedom and his world. Through the text we argon given a fate to find a new experience with the world of slave history, Afri atomic number 50 American folklore, and science fiction.After researching articles the main focus of discussion is the unique compounding of the slave narrative with the science fiction. Slavery is still a very touchy subject. Whites do not want to relive the horrid treatment that they roll upon the slaves and slaves do not want to read and learn about the harm done to their ancestors. Walter Mosley chose to write this story to convey the story of slavery from a prime(prenominal) person narrative but also to put a spin on it so that it wouldnt be so depressing. The text has some amazing, out of this world gadgets and healing devices but I am even more compelled to think that the truth it brings to light is an even more powerful thing. As hazel tree Rochman stated I have to fully agree, slavery is the most unbelievable part of this whole story. In Conversations with Walter Mosley by Owen Edward Brady we read that Walter Mosleys novels be filled with folk archetypes. In 47 we ar able to see the full list of archetypes being fulfilled.The archetypal seeker could be Tall John leaving his planet to come to earth to find 47. It could also be 47 leaving the big house to end up in the slave quarters. The Junex verses the Senex could be the conflict between Pritchard and 47. The Orphan could be Tall John, 47, 84s children, or any other slaves that were torn away from their families. The Caregiver could be Mama Flore, Mud Albert, or Champ Noland. The Sage in the text is Tall John from beyond Africa. Friends are Tall John and 47. Lovers are Tall John and 84, Mama Flore and Mud Albert, 47s parents. Warriors and Heroes are Mama Flore, Mud Albert, and Champ Noland. Villains are Mr. Stewart, Pike, and Calash. Rulers are portrayed to be Mr. Tobias and the whites. The Trickster in 47 is Tall John. He uses many different tricks be them for good or bad.The pros and cons of 47 are hard to distinguish. If you were to use this text in a secondary setting you would need to get the administrators and parents permission. The cons of using this text in a secondary setting are that the text has some brutal hardships that the slaves had to endure. Language, rape, torture, kidnapping, and slavery are some of the cons that might not be appropriate for a less mature audience. The pros of the text are astounding. The story points out so many truths abo ut slavery, and the pains that it places upon each generation.47 takes a huge stance against slavery and thus takes a carrel against racial prejudices. Neither master nor nigger be are powerful words that ring true for 47, finally. 20 Minute Writing Assignment count on about Tall Johns yellow bag of tricks and think back through the text. What are some items that should have been in his bag? You can create / design a new item or think of something that could have been there that could have helped them along their journey.Works CitedMosley, Walter, and Owen Edward Brady. Conversations with Walter Mosley. Jackson University of Mississippi, 2011. Print.Mosley, Walter. 47. New York Little, Brown, 2006. Print.Rochman, Hazel. Walter Mosley Literature. Walter Mosley Literature. N.p., n.d. Web. 07 Feb. 2013.

Modern society Essay

The modern family is obviously in many ways different from the traditional family types that existed in the past. A tally of trends argon at work nowadays shaping the modern, or, as some scholars put it, post-modern family (United Nations University). These factors affect the basic foundations of the family and reconfigure the roles of all members of this institution, receiving different evaluations of psychologists, economists, and sociologists. Professor Yount from Emory University notes that modern American families have undergone a dramatic sociological change in the past decades.Thus, the size of household declined among Caucasians and African Americans and rose among Hispanics, the percentage of households headed by married couples declined from 78 percent to 53 percent in the period from 1950 to 1998 (Yount, 2005). In addition, the proportion of dual-earning couples has increased significantly, creating a new economic reality (Yount, 2005). Today, the woman is increasingly c hange as much as or even more than the man to the family budget, a fact that has implications for her economic role in the family.A woman is more likely to remain financially independent after divorce or even lose money in divorce proceedings to her husband. This has positive implications for children that atomic number 18 slight likely to remain without support after the parents separation and benefits the society, creating a new workforce pool. Against this background a noticeable trend is certainly an appalling divorce rate. In a certain sense, this trend works against growing importance of women as bread winners, contrisolelying to in trade protection of childrens well-being and putting heavy financial pressure on spouses that take custody of children.On the other hand, divorce rates are connected to the new level of womens involvement in the workplace, as well as modernization of womens roles in general (Swanson 20041). In a sense, divorce is the result of growing equalit arianism in family relations, a trend clear from the psychological perspective. Families become more and more egalitarian in the sense that younger and older members, women and men are achieving a more equal status in many ways. However, Swanson (2004) also points out that perfect egalitarianism remains elusive.Most men and women aspiring to ca-ca egalitarian families in the times of their courtship face a reality in which they cannot attain this desired ideal and instead lapse into traditional strong gender roles. This becomes even more of a problem with childbirth. Although men tend to have a greater role in parenting than before, women are still trusty for most of it, and it tends to re-shape the roles in the family toward greater participation of the woman in household duties and increases her workload relative to that of the man.Thus, a study conducted in Switzerland reveals some moderate tendencies towards less sex typing of task allocation in such items as administrative c ontacts, gifts, holidays, cleaning, but there seems to be a hard core of tasks wake very little change (cooking meals, washing) (Levy, Widmer, Kellerhals 2002). There are many other changes obvious in the psychological realm. Values and foregoingities in family life are undergoing a constant change.United Nations University in its article on the post-modern family notes that todays families see optional participation in most aspects of communal life, high levels of loneliness and choice as opposed to compulsory participation in all aspects of communal life, lack of privacy and personal choice. Because of lower level of requisite participation in communal activities, raft experience a shift in the nature of identity, often associating themselves with a greater number of fluid social groups. Values become less constant, and social roles are changing.One interesting trend pointed out by Professor Gillis of Rutgers University is the growing virtual character of peoples confederat ions with home. Many spend little time at the place associated with their home, something underscored by the fact that homemade and homecooked is likely to be made anywhere but at home (Gillis 20007). On the other hand, modern communication possibilities in the form of Internet, cheaper long-distance calling and other ways allow for greater connection with relatively remote places.This creates prerequisites for a deep psychological change in the mentality of people who feel at the same time estranged and proximate to their relatives who they see less frequently, but can communicate with from a distance. A word should also be said about the emergence of non-traditional households, starting from cohabitation prior to marriage that can now last decades to transvestite households and those including several couples. Welcomed or abhorred, these families also have a presence in the modern society.As to homosexual couples, we see these days a clear trend toward legitimizing these relatio nships. This can have far-reaching consequences for modern families. There is a greater scope of opportunities for adoption of children, greater security for members of such families that previously lacked social security, and other economic and social advantages. However, there is also an opinion that the prevalence of these arrangements destroys the foundations of the regular family. Thus, families nowadays undergo a gruelling change that occurs on sociological, psychological, and economic plane.Most often, these planes prove to be deeply interconnected in many ways. Thus, divorce has roots in growing egalitarianism and shift of values that affect the psychology of young people who get married. On the other hand, it has profound economic ramifications, creating instability and jeopardizing the financial well-being of women and children in most cases. Overall, the modern family demonstrates many trends, increasingly exhibiting diversity and fluidity in definition of patterns and v alues.BibliographyGillis, John R. Our Virtual Families Toward a Cultural Understanding of new(a) Family animateness. Emory Universitys Center on Myth and Ritual in American Life Newletter Working Paper No. 2 (2000). 19 November 2006 . Levy, Rene, Widmer, Eric, and Jean Kellerhals. Modern family or modernized family traditionalism? Master status and the gender order in Switzerland. Electronic Journal of Sociology (2002) Universite de Lausanne. 19 November 2006 .

Hip-Hop Generation: Its Influence on Youth Culture Essay

Civil Rights- dejure and defacto equating integration home office South, Northern CitiesExamples Martin Luther King, Jr. (N.A.A.C.P./ non-white Church) The Strategy in actionRacial rightness defacto equality seperation to achieve equality or to create a black state, economy, or society Headquarters Northern Cities, West, National Chapter (N.O.I./B.P.P.S.D.) Example 1 Honorable Elijah Muhammad, Malcolm X (Malcolm Little) Muhammad Ali (Cassius Clay), N.O.I. Example 2 Huey P. Newton and Bobby Seale (B.P.P.S.D.)The outline in actionIII. Stigmatization, class, and the Welf be StateExcluded Agricultural and Domestic workers, many of whom were black or from new(prenominal) minority groups This creates two misconceptions in regards to welfare, and it may have also help institutionalize p everyplacety in black and other minority groups By the id-1970s and early-1980s, stigmatization is fully institutionalized through Reaganomics Legitimized vs. de-legitimizedLegitimized- are things th at are defended by the state. State sanctioned, approved, taxed and legal activity De-legitimized non-state sanctioned, non-approved, not taxed, or illegal activity. (Black or grey or underground market)1) Politics, roots and synthesis locations associated with raps birth Political Topics, Ambitions, awareness, anger, etc. + Style of toasts over dub music, live, improvisational soul music, use of samples =Blending of the first two, equipment such as mixers, samplers, open location 2) Black Nationalisms Apex and Destruction (West Oakland) Internal Colony- (the hood) the literal (or much commonly) figurative understanding of inner-city black, br profess, and brusque ghettoes as a separate political body, economic market, and social realm 3) The Dub and the Black humanities Movement (Kingston, Jamaica)Dub Music and Influence late 1960s-early 1970sThe Congos Heart of the Congos1/28/14 Chapter on Malcolm X-Grandmaster Flash-Kool Keith Literal disillusionment when a leader begins t o change their idea and becomes more radical with their ideas Capitalism/imperialism (imperialism- capitalism is happening on a global scale) (capitalism) Robin KelleyDemagogue Predicted his own death1)Robert Moses architect that designed the South BronxHip-HopGraffiti (Tagging)Breaking (Battle)DJing (Turntablism)Fashion/Style (affects hi and low income society) hip-hoppingRap- use of spoken word over sampled instrumentation one of five elements of hip-hop agriculture Hyperghetto or neo-liberialism- The state has withdrawn benefits from people in low-society 3) Factors and Questions The Politics of Abandonment?Political?Economic? W/drawl of jobs being sent to shooterurbs or nowhere at all Social? Needles given in parks, and the social damage it does Technological? Connections to Roots/Dubs? Gang Issues?4) The Founding FathersDJ Kool Herc- first DJ to entwine recordsAfrika Bambaata (Zulu Nation)- ran w/ a gang called Black Spades who entered a contest and took a trip to Europ e and came keister and decided to recruit his members and started Zulu Nation.. Also a DJ Grandmaster Flash- Trained in engineering, and modifies the turntables Clock Theory workman used tape toshow where to start song on disks 5) Key SubgenresParty RapGangsta RapSocially Conscious RapPolitically Conscious RapAlternative RapOther genres, sub genres, etc.1) Overall Contribution of the Scene Key Observations2) The setting, Factors, and Question3)Major Players4) Major Successors

Classroom Activity on Cultural Diversity Essay

Cultural diversity is the diverse last having people of different races, cultures, religions, nationalities, ethnic groups and backgrounds making up a community. Cultural diversity is a frontier used to aver eld that a group or area contains people from many different cultures and backgrounds. These areas are considered diverse because everyone is unique and different.. The phrase ethnic diversity can also refer to having different cultures regard as each others differences.The phrase cultural diversity is also some sequences used to mean the variety of human societies or cultures in a specific region, or in the world as a whole. India is a unload of diversity in race, region, caste, language, mate, landform, flora and fauna and so on. From ancient time till day India has repainted this diversity from very ancient time. Mature has shaped the country so. Rightly this land has been termed as the epitome of the world. In our country we impart find people from different races. P eople in each race have their own culture.By culture we mean the characteristics of an individual society or of some subgroups within this society. It includes values, beliefs, notions, acceptable and non acceptable behaviour and other socially constructed ideas that members of the culture are taught as true. We will agree that culture has an impact on socialization process of students. Religion, food habits, festivals,clothing, arts,music etc. satisfy an important role in shaping chelaren during school years. The diversity or individual differences manifest in the works, views, discipline etc.Each element shapes the children through socialization within the families, school and in childs environment. As a teacher we should know when the racial awareness unhorse in child. The intro of self awareness is started around the age of 2-3 years. They learn about themselves, their physical differences, skin colour and begin to apply the skin colour. Around age 4, children learn to identi fy clearly the differences among people. At the age 5 or 6 years, they started asking questions about their physical differences and also begin to show these differences.At the age of 7 or 8 years, the children understand that a persons skin colour will not wash off, rather it will remain same as the person grows up. They learn to understand that how a person can become a member of several different groups like family, classroom, a culture etc. This is the time when the parents and teachers provide them accurate information about cultural diversity. A teacher can take the following activity in the classroom for making his children aware about our cultural diversity. Teacher may asked the students to write their names, nicknames and the names of their Grandmother with which they addressed her at home.

Boys and Girls Essay

expect for Identity in boys and Girls In Alice Munros Boys and Girls, she tells us a story about a young girls rebellion to the womanhood prescribed by a fellowship which has sterile views toward both sexes roles and individuality operator in society. The story quests spotlight in the 1940s when women have not gained so much equal rights as today, and they are still perceived as attached to males. The story is inured is a fox family of Jubilee, Ontario, Canada, a rural area and the point of view of this story is first soul I.The narrator is the female protagonist whose signalise has never appeared in the story directly, which symbolizes her lack of identity in a patriarchal society compared with boy children. There is a character whose name is abandoned to us, the narrators brother with the name of Laird, meaning Lord in the Scottish language. The choice of name can truthfully reflect womens role and amicable position at that time as well as mens priorities in a way.Alth ough women had no identity or social position at time, they are only when the angel in the menage as what they are judge to do, the narrator has never accepted this position and this unfairness easily and satisfactorily. She rebelled against those expectations the society had put on women. She well-tried hard to deliberatem for her identity in the society, to be more that just a girl. The search of identity is the major theme of Zhang 2 this little story, and such search can be stovepipe reflected on the narrator but also on her little brother.Here, the author of this thesis will picture to analyze the respective process of their search, and the results for search of identity will not be the same beca habituate of the deflexion in gender roles. The narrators search for identity can better be be in the following shots. Firstly, her nightly stories. Her impulse and dream for acting like a hero to nurse others in these fabricated stories are the reflection of her burning p assion to be not just a girl and her wish for independence that was just recognizable hers. Before bedtime, she loved to sing the song Danny Boy, differently from her brother who would sing Jingle chime whether it isChristmas or not. I arranged myself tightly under the covers and went on with one of the stories that I was telling myself, when I had grown a little older they took place in a world that was recognizably mine, yet one that presented opportunities for courage, boldness and self-sacrifice, as mine never did (Munro, 115). The image she fabricated in these stories epitomiseed her ideal self, a girl, powerful independent, not just a girl, the complete opposite of the stereotyped girl, which her family wanted her to be behave and society expect her to become.It represents her liking to transcend the stereotyped role prescribed to women. In the second place, her ungirly behavior can also represent her seditious search for identity. This obvious resentment for societys wo manly duties symbolizes the narrators desire to be more than just a girl. For example, even after her grandmother criticized her with commands like, Girls keep their knees in concert when they sit down (Munro, 121). And Girls dont slam doors like that (Munro, 121), She continued to slam doors and sit awkwardly because she felt that it kept her free.In other words, she has not been prepared to accept and claim her gender identity. However, gradually, she began to take the identity of a girl. She began to decorate her room, her bed, pay more attention to her appearances when she communicates with her peers. In fact, after a tenacious process of rebellious search for identity, she finally began to construct her identity as a girl, but a girl who is more than just a girl, a girl that finally achieves nigh freedom in her construction of identity. Thirdly, her desire to be outside of the house.She is torn between the outside where her father introduces her to and the fervid inside wher e her mother tried protecting her from the brutal outside. In that time, girls were expected to be a help mate to mothers, doing housework, cooking and cleaning and so on. However, she totally rebels against this household identity of women. She will escape from the house before her mother yelled her to do housework, and enjoys working beside his father. I worked willing fully under his eyes, and with a felling of pride ( Munro, 120).Her father once introduced her to others as new hired hand. In this sense, her rebellion does fall upon some difference in her life and she get some recognition in being not just a girl. Fourthly, the narrators association with and her identification with Flora also symbolizes her own bemuse for freedom in metaphorical sense. The family would sometimes kill healthy horses that no longer had any use because the father fed his Zhang 4 foxes with horsemeat, and Flora was one of these horses, a beautiful female horse, violent and rebellious.In an accident , Flora broke away and ran wildly in the barnyard. When her father tried to catch it and shout to her to block the door, she got there just in time to close it, but instead she held it open for Flora. It was exciting to see her running, whinny-ing, going up on her hind legs, prancing and threatening like a horse in a Western movie (Munro, 126). The act of her opening the gate and setting Flora free is a rebellious act against the authority of her father and her pursuit for freedom in metaphorical sense.In the story, Boys and Girls, the narrator is not the only one who has come to terms with identity done search. Her little brother Laird also went through a process of searching for identity. Laird began in the story like a girl who is rattling timid, very obedient, just like his mother. In the beginning, he enjoyed more of the house than the outside world. He sings Jingle Bell before bed. However, gradually, he also developed her identity as a boy, perhaps under the fear of his e lder sister whose desire for excitement drove her to do something fascinating and thrilling.She once made Laird stand up the ladder to the top beam, persuaded him to look how the old shoot a horse. In the end of the story, there is a scene in which Liard commented his sisters singing as you sound silly and another scene in which he told his sister that we shot old Flora. All these demonstrate that she has found the identity a boy should have in a society. In the end, he has developed a desire to do the masculine things around the house, as expected to be done by boys.Zhang 5 From the higher up analysis of the narrators and her brothers search for identity in a society which tend to stereotyped the role of men and women, it is found that pure rebellion against the expectation does not make a girl more that just a girl, people should also try to come term with the society in a certain degree, because the construction of identity is a social integration, a social process. However, it does not mean to say that the narrators search did not have meaning. truly it did help her to get some freedom and some peace in the heart.

A Unified And Empowered Europe Towards Modernization Essay

No matter how historical events are cosmos interpreted atomic number 63s history after World War II suggest dear bingle clear reality it has unified its countries which were once shattered by acerbic invasion and had since so been trying to move towards an empowered modern europium. For whatever reasons others ordurenot believe and accept such reality, there is one certain thing about atomic number 63 after World War II Europes dream of modernization defied its diversity of culture and differing semipolitical ideals.Before the war, Europe has traditionally been divided into eastside and West based by different political system Communism and Capitalism. A new give-up the ghost of Europe has been the main path which directed its appendage countries after the war. It is for this reason that this writer proposed to integrate the plan of unity or combination in the thematic title of this course. There are several events that allow for justify this assumption. For example, th e power of Communism has significantly weakened after the war and so were the influences it go forth in the formerly communist countries then known as the easterly bloc.With the call for unification and reconciliation by Winston Churchill in 1946 and the creation of European Union of Federalists, the desire of the people to completely pin down Soviet Union arose and heightened. The call for the establishment of United States in Europe called for uprisings and movements to express their disgust to its proponents. These events, instead of creating interlocking had provided the people the opportunity to block the domination of European Union of Federalists and the United Nations of Europe and so the European (Atlantic) model of government was born.With the nationalistic aim of Schumann and Benet, Europeans were encouraged to reconciliation. What is re trackable however in with Schumann and Benet was that they were against Americas entering into the scene. The two stood to their belie fs that the Franco-German reconciliation should be left to the sole responsibility of the Europeans and not with the help of every nation. With this we can say that these European leaders genuinely aimed for a long-term unity of European countries. Europe also took vital stairs towards modernization and progress by means of allowing the spirit of reconciliation dominates them.On May 01, 1950, the famous Schuman Declaration occurred which brought hopes for progress to the unifying Europe. The establishment of the European Coal and Steel confederation marked that date in the European calendar. Such community was vital in the initial steps waren by Europe in moving towards genuine progress. The declaration made Germany, Italy, Belgium, Netherlands and Luxembourg motion to the proposal of an authority. This is first time in the European history that these powerful countries agreed and united. Culture and organized religion were also major elements which played in the ideological divi sion of Europe into East and West.However with modernization and the end of Cold War, Europe removed these walls. It is important to note that West Europe was then rule by Western Christianity religion while the East bloc was dominated by Orthodox Christianity and Islam. Because of these, atom countries of the two divisions clashed trying to display dominance over the other and genocide was the others well-nigh powerful tool. With the establishment of the European Union, eastern borders were extended through the countries dominated by Western and Eastern Orthodox civilizations.The memberships of most protestant and Roman Catholic countries in the European Union finally erased the mark of cultural conflict between the two divisions. The step by step movement of European countries towards unification brought considerably good results for the whole European nation. Despite the resistance of others to join the prominent European Union, Europe obviously is moving forward towards globa lization. Although it is not the union which solely and ultimately unified Europe and its people, in some way the prominence of the European organization is of great help.As of May 2004, the European Union has 25 member countries after 10 countries joined including Poland, Czech Republic, Hungary, Cyprus and others. Such memberships are indications of the member countries willingness to extend help to each(prenominal) other. More importantly, these member countries now recognize a higher authority other than their own. With growing concerns on national security and issues of war and human aggression, European Unions leaders have been criticizing each other point out the shortcomings of one another. Such disagreements do not however suggest that E. U. can no more live up to its dream of ultimate peace and unity.These situations especially in the political arena are indicative of the active participation and exercise of their power to choose and to independently descend for their p eople. Their unity as a legacy of the wars does not necessarily requires them to implement uniform laws and policies to their constituents. United Europe after the war had actually provided each member country the sense of accountability and responsibility by defending their stand over an issue that significantly affect them. Despite the diversity of culture and its bitter past, united Europe has been continuously moving towards a globally competitive and empowered nation.The wars undoubtedly left the enduring culture of hatred and violence behind. Europe was left with one vital responsibility to take use its available time and resources to manage its economic, social and political affairs in the most wise manner in such a way that it has secured its people and their future. There were no more walls in their midst, no more threat of genocide, and no more religious conflicts. Everyone is free to live a composed life in the land where no culture is regarded dominant over the other.