Saturday, January 25, 2020
How Power Corrupted the Pigs in Animal Farm by George Orwell :: Free Essay Writer
The satire Animal Farm by George Orwell expresses the idea of self-government through the animals. The animals play the role of humans, in this way using most, if not all, of the human characteristics. Because the animals decide that they want to run the farm by themselves, they make up a way of living called Animalism. The basic principles of Animalism are two, all animals are to be treated as equals, and no animals shall acquire any human traits or characteristics whatsoever. The seven commandments under which they live are based on these major principles. As soon as they develop a whole new system, they throw out all of the humans that run the farm. Even though they are supposed to be equal, the pigs begin to take control. By the end of the novel, the pigs have manipulated the rest of the animals into doing everything they want. The pigs then become almost exactly like the humans. The most important pigs are Napoleon and Snowball, that is until Napoleon throws Snowball from the farm. It is throughout this satire that Orwell illustrates how power corrupts by showing the pigs actions. Power corrupts, absolute power corrupts absolutely is a concept widely understood after having read Orwellââ¬â¢s satire. It is first shown when the pigs take the milk and apples, explaining to the rest of the animals that everyone is equal, but some are just more ââ¬Å"equalâ⬠than others. They also argue that the pigs do more thinking, and therefore need more energy to do so. It is in the latter part of the book, that the concept of corruption gradually earns its meaning. When Napoleon forces Snowball to leave the farm, the power is all his. Napoleon fixes anything that goes wrong on the farm simply by blaming Snowball. He insists that Snowball had always planned everything in order to harm the farm. Napoleon does not have a limit. The pigs break all seven commandments, some without notice, simply because power is addictive, and they constantly want more of it. It is never enough. These commandments are to be followed by all the animals living on the farm at all times. Included in these commandments is the sixth one which states that no animal shall kill any other animal. Napoleon breaks this commandment when he kills the chickens he says are against him and the farmââ¬â¢s ideals.
Thursday, January 16, 2020
Greek Influence on English Language
Indirect and direct borrowings Since the living Greek and English languages were not in direct contact until modern times, borrowings were necessarily indirect, coming either through Latin (through texts or various vernaculars), or from Ancient Greek texts, not the living language. Some Greek words were borrowed intoà Latinà and its descendants, theà Romance languages. English often received these words fromà French. Their phonetic and orthographic form has sometimes changed considerably.For instance,à placeà was borrowed both by Old English and by French from Latinà platea, itself borrowed from Greek ( ) ââ¬Ëbroad (street)'; the Italianà piazzaà and Spanishà plazaà have the same origin, and have been borrowed into English in parallel. The wordà oliveà comes through theà Romanceà from the Latin wordà oliva, which in turn comes from the Greek (elaiwa). [1][2]à A later Greek word,à (bouturon)[3]à becomes Latinà butyrumà and eventually Engl ishà butter. A large group of early borrowings, again transmitted first through Latin, then through various vernaculars, comes from Christian vocabulary:à bishopà < episkoposà ââ¬Ëoverseer'),à priestà < (presbyterosà ââ¬Ëelder'), andà churchà <à ? (kyriakon). [4]à In some cases, the orthography of these words was later changed to reflect the Greek spelling:à e. g. quireà was respelled asà choirà in the 17th century. Many more words were borrowed by scholars writing in post-classical Latin. Some words were borrowed in essentially their original meaning, often transmitted through classical Latin:à physics,iambic,à eta,à necromancy. A few result from scribal errors:à encyclopediaà < ââ¬Ëthe circle of learning', not a compound in Greek;à acneà (skin condition) < erroneous lt; ââ¬Ëhigh point, acme'. Others were borrowed unchanged as technical terms, but with specific, novel meanings:à telescopeà < â⬠Ëfar-seeing' refers to anà optical instrument for seeing far away;à phlogistonà < ââ¬Ëburnt thing' is a supposedà fire-making potential. But by far the largest Greek contribution to English vocabulary is the huge number of scientific, medical, and technicalà neologismsà that have been coined byà compounding Greek roots and affixesto produce novel words which never existed in the Greek language:à utopiaà (1516, ââ¬Ënot' + ââ¬Ëplace'),à zoologyà (1669, ),à hydrodynamicsà (1738, + ),à photography(1834, + ),à oocyteà (1895, + ),à helicobacterà (1989, + ). Such terms are coined in all the European languages, and spread to the others freelyââ¬âincluding to Modern Greek. Traditionally, these coinages were constructed using only Greek morphemes,à e. g. metamathematics, but increasingly, Greek, Latin, and other morphemes are combined, as intelevisionà (Greek ââ¬â + Latinà vision),à metalinguisticà (Greek + Lati nà linguaà + Greek - + Greek - ), andà garbologyà (Englishà garbageà + Greek - . Theseà hybrid wordsà were formerly considered to be ââ¬Ëbarbarisms'. Many Greek affixes such asà anti-à andà -icà have becomeà productiveà in English, combining with arbitrary English words:à antichoice,à Fascistic. Most learned borrowings and coinages follow the classical Latinà Romanization system, where ââ¬Ëc' represents ? etc. , with a few exceptions:à eurekaà (cf. heuristic),à kineticà (cf. cinematography),kryptonà (cf. cryptic). Some Greek words were borrowed through Arabic and then Romance:à alchemyà ( or ),à elixirà ( ),à alembicà ( ),à botargoà ( , and possiblyà quintalà ( < Latincentenarium (pondus)). Curiously,à chemistà appears to be aà back-formationà fromà alchemist. In the 19th and 20th centuries a few learned words and phrases were introduced using a more or less direct transliteration of Ancient Greek (r ather than the traditional Latin-based morphology and dropped inflectional endings),à e. g. nousà ( ),à hoi polloià ( ). Some Greek words have given rise toà etymological doublets, being borrowed both through an organic, indirect route, and a learned, direct route into English:à anthemà andà antiphonà ( ,franticà andà freneticà ( ),à butterà andà butyr(ic)à ( ),à bishopà andà episcop(al)à ( ),à balmà andà balsamà ( , probably itself a borrowing from Semitic),à blameà andà blasphemy( ),à boxà andà pyx(is)à ( ),à choirà andà chorusà ( ),à trivetà andà tripodà ( / -),à slanderà andà scandalà ( ),à oil,à olive,à oleum, andà elaeo-à ( );à almondà andà amygdala( );à dramà andà drachmaà ( );à paperà andà papyrusà ( );à caratà andà keratinà ( , -). [5][6] Finally, with the growth of tourism, some words reflecting modern Greek ulture have been borrowed into Englishà ¢â¬âmany of them originally borrowings into Greek themselves:à retsina,à souvlaki,tavernaà (< Italian),à ouzoà (disputed etymology),à moussakaà (< Turkish < Arabic),à baklavaà (< Turkish),à fetaà (< Italian),à bouzoukià (< Turkish),à gyroà (the food, a calque of Turkishà doner). ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- [edit]Greek as an intermediary Many words from theà Hebrew Bibleà were transmitted to the western languages through the Greek of theà Septuagint, often without morphological regularization:à pharaohà ( ),à seraphim( , ,à paradiseà ( < Hebrew < Persian),à rabbià ( ). ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- [edit]The written form of Greek words in English Many Greek words, especially those borrowed through the liter ary tradition, are recognizable as such from their spelling. Already in Latin, there were specific conventions for borrowing Greek. So Greekà ? was written as ââ¬Ëy',à as ââ¬Ë? ââ¬Ë,à as ââ¬Ë? ââ¬Ë,à ? as ââ¬Ëph', andà ? as ââ¬Ëc'. These conventions (which originally reflected pronunciation) have carried over into English and other languages with historical orthography (like French).They make it possible to recognize words of Greek origin, and give hints as to their pronunciation and inflection. On the other hand, the spelling of some words was refashioned to reflect their etymology:à Middle Englishà caracterà becameà characterà in the 16th century. [7] The Ancient Greek diphthongsà andà may be spelled in three different ways in English: the digraphsà aeà andà oe; the ligaturesà ? andà ? ; or the simple letterà e. Both the digraphs and ligatures are uncommon in American usage, but the digraphs remain common in British usag e. Examples are: encyclopaedia /encyclop? ia / encyclopedia, haemoglobin / h? moglobin / hemoglobin, oedema / ? dema / edema, Oedipus / ? dipus / Edipus (rare). The verbal endingà - is spelledà -izeà in American English andà -iseà orà -izeà in British English. In some cases, a word's spelling clearly shows its Greek origin. If it includesà phà or includesà yà between consonants, it is very likely Greek. If it includesà rrh,à phth, orà chth; or starts withà hy-,à ps-,à pn-, orà chr-; or the rarerà pt-,à ct-,à chth-,à rh-,à x-,à sth-,à mn-,à tm-,à gn-à orà bd-, then it is Greek, with some exceptions:à gnat,à gnaw,à gneiss.One exception isà ptarmigan, which is from aà Gaelicà word, theà phaving been added byà false etymology. The wordà trophy, though ultimately of Greek origin, did not have aà ? but aà ? in its Greek form, . ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬ââ⠬âââ¬âââ¬âââ¬âââ¬âââ¬â- [edit]Pronunciation In clusters such asà ps-,à pn-, orà gn-à which are not allowed byà English phonotactics, the usual English pronunciation drops the first consonant (e. g. psychology) at the start of a word; comparegnosticà [n? st? k] andà agnosticà [? gn? st? k]; there are a few exceptions:à tmesisà [tmi? s? s].Initialà x-à is pronouncedà z. Chà is pronounced likeà kà rather than as in ââ¬Å"churchâ⬠:à e. g. character, chaos. Consecutive vowels are often pronounced separately rather than forming a single vowel sound or one of them becoming silent (e. g. ââ¬Å"theatreâ⬠à vs. ââ¬Å"featâ⬠). ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- [edit]Inflectional endings and plurals Though many English words derived from Greek through the literary route drop the inflectional endings (tripod,à zoology,à pe ntagon) or use Latin endings (papyrus,à mausoleum), some preserve the Greek endings:à tetrahedron,à schemaà (cf. cheme),à topos,à lexicon,à climax. In the case of Greek endings, the plurals sometimes follow theà Greek rules:à phenomenon, phenomena;à tetrahedron, tetrahedra;à crisis, crises;à hypothesis, hypotheses;à stigma, stigmata;à topos, topoi;à cyclops, cyclopes; but often do not:à colon, colonsà notà *colaà (except for theà very rare technical term of rhetoric);pentathlon, pentathlonsà notà *pentathla;à demon, demonsà notà *demones;à climaxes, notà *climaces.Usage is mixed in some cases:à schema, schemasà orà schemata;à lexicon, lexiconsà orà lexica;à helix, helixesà orà helices;à sphinx, sphingesà orà sphinxes;à clitoris, clitorisesà orà clitorides. And there are misleading cases:à pentagonà comes from Greekà pentagonon, so its plural cannot beà *pentaga; it ispentagonsà (Greekà / pentagona). (cf. Plurals from Latin and Greek) ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- [edit]Verbs Few English verbs are derived from the corresponding Greek verbs; examples areà baptizeà andà ostracize.However, the Greek verbal suffixà -izeà is productive in Latin, the Romance languages, and English: words likeà metabolize, though composed of a Greek root and a Greek suffix, are modern compounds. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- [edit]Statistics The contribution of Greek to the English vocabulary can be quantified in two ways,à typeà andà tokenà frequencies: type frequency is the proportion of distinct words; token frequency is the proportion of words in actual texts.Since most words of Greek origin are specialized technical and scientific coinages, the type frequency is conside rably higher than the token frequency. And the type frequency in a large word list will be larger than that in a small word list. In a typical English dictionary of 80,000 words, which corresponds very roughly to the vocabulary of an educated English speaker, about 5% of the words are borrowed from Greek directly, and about 25% indirectly (if we count modern coinages from Greek roots as Greek). citation needed] ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- [edit]References 1. ^à This must have been an early borrowing, since the Latinà và reflects a still-pronouncedà digamma. The Greek word was in turn apparently borrowed from a pre-Indo-Europeanà Mediterraneanà substrate(see alsoà Greek substrate language), although the earliest attested form of it is theà Mycenaean Greekà e-ra-waà (transliterated as ââ¬Å"elavaâ⬠), attested inà Linear Bà syllabic scriptââ¬âseeà e- ra-wa, Mycenaean (Linear b) ââ¬â English Glossary 2. à Palaeolexicon, Word study tool of ancient languages 3. ^à Carl Darling Buck,à A Dictionary of Selected Synonyms in the Principal Indo-European Languagesà ISBN 0-226-07937-6à notes that the word has the form of a compound + ââ¬Ëcow-cheese', possibly a calque from Scythian, or possibly an adaptation of a native Scythian word 4. ^à church, on Oxford Dictionaries
Wednesday, January 8, 2020
Ifrs The Transition Cost Associated With Adoption
OVERVIEW It is the greatest of times for over 100 countries worldwide, why you might ask? Well, because all of these countries have decided to implement the new standards of accounting, which is International Financial Reporting Standards (IFRS). However, the United States of America is one of the few large financial powers left in the world who hasnââ¬â¢t totally adopted IFRS. Indeed, fully adopting IFRS in America would bring countless additional benefits instead of conflicts. Also recent evidence shows that IFRS has been experiencing success worldwide in countries that have embraced it. Many say the biggest setback for the slow movement towards IFRS in America is the transition cost associated with adoption. However, I believe fully adopting IFRS including the business transition cost would be extremely beneficial for the future of America. HISTORY OF U.S GAAP The United States Securities and Exchange Commission (SEC) was established in the mid 1930s during the Great Depression. As a result, the main purpose for its creation was to provide some standard in disclosing financial information and to stop allowing a largely unregulated business environment. However, after the SEC was created, there were still no accounting standards in place, which led to inventing the American Institute of Certified Public Accountants, and also to the Accounting Standards Board. According to Stephen Zeff from Rice University, the American Institute of Accountants (AIA), published theShow MoreRelatedThe International Financial Reporting Standards1487 Words à |à 6 Pagesthe potential use of the International Financial Reporting Standards (IFRS), as a substitute method of ââ¬Å"corporate disclosure to itsââ¬â¢ current reporting standards (GAAP)â⬠, (American Institute of Certified Public Accountants, 2014). This report will analyse the primary benefits and limitations of adopting the IFRS as one of many accounting standards, thus ultimately aiming to provide a convincing recommendation as to itsââ¬â¢ adoption and future application in Fujitsusââ¬â¢ operations and methods of financialRead MoreThe Adoption Of International Financial Reporting Standards1271 Words à |à 6 PagesThe adoption of International Financial Reporting Standards [IFRSs] around the world has motivated empirical research that examines the effects it has on the accounting information. There is a visible contrast in these studies due to the use of various elements such as difference of researched countries, analysis periods, distinctive research design and reporting heterogeneous findings. Besides, there is also limited evidence of how the mandatory IFRS adoption affected the financial statements. HenceRead MoreMajor Differences Between Us Gaap and Ifrs1062 Words à |à 5 PagesIn the global business arena, there are two main institutions whose accountin g standards are used for financial reporting, Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS). The IFRS, whose rules are established and maintained by the International Accounting Standards Board (IASB), is the most widely used of the two institutions but the primary choice for the United States continues to be GAAP, whose standards are established and maintainedRead MoreThe Adopting Process of International Financial Reporting Standard (Ifrs) on a Developing Economy5475 Words à |à 22 PagesAbstract The study focused on the adoption process of International Financial Reporting Standards (IFRS) on a developing economy, with particular reference to Nigeria. The paper is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the adoption of International Financial Reporting Standards (IFRS).Nigeria has embraced IFRS in order to participate in the benefits it offers, including attracting foreignRead MoreAdvantages and Cost of Adoption in Australia of International Financial Reporting Standards (Ifrss)1907 Words à |à 8 PagesThe issue of adoption of international financial reporting standards (IFRSS) in Australia has been controversial issue since the first time Australian Financial Reporting council (FRC) announced the policy in 2002. Many believe that IFRSS adoption will lead to great advantages such as enhance financial report comparability, improve quality of financial reporting, attra ct more foreign investor, and other significant advantages. However, some also believe that the adoption merely result in disadvantagesRead MoreMarket Reaction to the Adoption of Ifrs in Europe16957 Words à |à 68 PagesAssociation DOI: 10.2308 / accr.2010.85.1.31 Market Reaction to the Adoption of IFRS in Europe Christopher S. Armstrong University of Pennsylvania Mary E. Barth Alan D. Jagolinzer Stanford University Edward J. Riedl Harvard University ABSTRACT: This study examines European stock market reactions to 16 events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone toward ï ¬ nancial reporting convergence yetRead MoreThe Impact of the Current Changeover from Uk Gaap to Ifrs on the Performance and Financial Position of Kingfisher Plc.2705 Words à |à 11 Pagesresults according to UK generally accepted accounting principles (GAAP). After that, they would be required to use international financial reporting standards (IFRS) to prepare their consolidated financial statements for accounting periods commencing on or after 1st January 2005 (http://search.ft.com, 2004). The requirement to adopt IFRS applies only to those companies that are active direct participants in the capital market (i.e. those that have securities that are publicly traded on recognisedRead MoreThe Development Of Global Financial Reporting1871 Words à |à 8 Pagesfraudulent activities is to have company use to simpler accounting standards. The IFRS accounting standard is the best solution. The SEC needs to consider using IFRS alongside with the GAAP as the global finical report, because it will help investors to be able to compare financial statements between companies in U.S. and in overseas much easier and less detail, which will help minimize complexity. The adoption of the IFRS was developed by the IASB to help ensure adherence and conformity of quality reliableRead MoreIFRS: A Report on the Roadmap and Roadblocks to Implementation in the U.S. and Abroad2106 Words à |à 9 PagesThe International Financial Reporting Standards, otherwise widely known as the IFRS, are a set of high quality financial reporting standards that are designed to be used globally by profit making enterprises. The continuous development of such international standards is an example of the international harmonization witnessed in the global financial sector over the last two to three decades. The history of the IFRS only spans the length of a decade or so and can be best summarized by the followingRead MoreU.S. GAAP vs IFRS3443 Words à |à 14 Pagesï » ¿ Unit 9 Project: The U.S. Should Not Abandon U.S. GAAP to Adopt to IFRS Amethyst McMillian Kaplan University CM220-42 Professor Manning October 1, 2013 U.S. Adopting IFRS The United States is coarsely going through a big dilemma. It is deciding whether to adopt International Financial Reporting Standards (IFRS), or to stay with the current U.S Generally Accepted Accounting Principles (GAAP). Since this is such a serious decision, now would be an opportune
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