Thursday, August 27, 2020

Bukowski Self-Exploration in Bluebird Free Essays

Commonly, the progressions and changes in the fundamental character are appeared as being caused mostly by his general surroundings, now and again making the principle character even a casualty of society. 1 Something makes the character become ethically arranged or genuinely destroyed and cut off, for the most part because of something that has occurred in his life. These heroes watch their general surroundings and feel separated from it, and carry on with â€Å"taboo† topics, similar to brutality or interbreeding or consuming medications or anything that kind of pushes the line in light of the fact that the world they live in has upset their psyches somehow or another. We will compose a custom exposition test on Bukowski Self-Exploration in Bluebird or then again any comparative theme just for you Request Now 3 Finding life vacant and without esteem, the principle character gets things done to numb the agony, such as drinking excessively hard, or having a great deal of negligible and easygoing sex, or whatever else that the two cuts off his feelings and furthermore test him feel delight and interruption for a moment. This is called idealism, as in enjoying good for nothing interruptions to disregard the root issues in someone’s life. In any case, the fundamental character frequently really has a still, small voice, or if nothing else a more profound feeling of self, and that piece of him is in strife with the manner in which he is carrying on apparently, so this is the place the agony and gloom originates from and which we see in violating fiction, regardless of whether it is in books or in sonnets. 3 The topics of violating fiction are all over Bouzouki’s work. 1 His compositions for the most part spread the second 50% of the twentieth section, and he drew on Los Angles as a wellspring of motivation. Since he went through the greater part of his time on earth in Los Angles, he related to the city haziness and dirt. 6 A ton of the violating fiction characteristics in Bouzouki’s sonnets are in his idealism from the real world. He expounds on drinking and ladies and betting, and he carried on with his life pursuing ladies, drinking and betting. 5 Through this conduct, the characters got away from their issues. What's more, through expounding on it in verse, Bouzoukis communicated his compulsion to escape from his issues by quickly having those guilty pleasures. 5 Bouzoukis grew up during the Great Depression. California was costly, and his dad was jobless. So there was a ton of disappointment and uncertainty at home, and his dad was truly, loudly and genuinely damaging to Bouzouki’s mother. 2 His dad was additionally genuinely and truly injurious towards Bouzoukis, something that his mom didn't stop. 2 This made Bouzoukis a withdrawn, unreliable, and socially restless youngster. 2 He had no certainty since he was being damaged at home and felt that he wasn’t sufficient contrasted with every other person at school. During this agonizing time of his childhood, Bouzoukis began is deep rooted propensity for over the top drinking. His drinking just deteriorated as life went on. 2 He began his composing profession after World War II started and never brought in enough cash off of his composition, so he needed to do Jobs as an afterthought constantly. Difficult Jobs, such as working in a manufacturing plant. 5 He was unable to rake in boatloads of cash off of his sonnets on the gro unds that insufficient individuals were purchasing his verse. 5 He was neglecting to break in and become showbiz royalty and thought that it was difficult to have confidence in himself and on the planet. He turned out to be extremely negative and discouraged about what the distributers were searching for (they just needed to oblige a market†) and didn't accept that anybody had a reasonable possibility. As though things weren’t terrible enough, taking into account that he had no cash, no cozy relationship with his family, and on that no accomplishment in getting his composing distributed, during this time Bouzoukis likewise nearly passed on from a stomach ulcer. 5 He was urgent for friendship and somebody to show him the affection he never had growing up, thus wedded another writer without thoroughly considering it first, and separated from her two years after the fact. For quite a while after that he couldn't truly shape a genuine and sound relationship, o he was in every case desolate and continually having illicit relationships with ladies to quickly satisfy his needs. 5 He proceeded with this conduct considerably after he started to appreciate some accomplishment in t he sass’s. 5 He just wedded again 10 years after the fact, and he in the long run passed on of malignant growth. 5 All altogether, Bouzoukis drove an entirely disturbed, troublesome and some of the time desolate life, and had a great deal of issues going on with him that he communicated in his verse. 4 Poetry was an outlet for his imaginative ability just as his agony. Through verse, he communicated his bafflement with the world, his feeling of forlornness and not having the option to adjust r be comprehended, and his need to escape from the sentiments inside him, in a practical way. 4 By practical I mean he needs to show reality without glossing over anything. In his sonnets, he shows his actual self battling to turn out to be liberated from the confine that his phony self snares it in. A genuine model how Bouzoukis communicates his internal identity through pragmatist, violating verse is one of his last sonnets, distributed distinctly around two years before he kicked the b ucket: â€Å"Bluebird. . 1 â€Å"Bluebird† is an incredible sonnet since it is calming and a bit of discouraging, however catches the fundamental battle that Bouzoukis appears to have aced for a large portion of his life: going up against his internal identity, being sufficiently bold to acknowledge himself for who he is as opposed to getting away from it with liquor, ladies, betting, and different interruptions. The bluebird is his inward, genuine self that is attempting to liberate itself. He portrays it as: â€Å"there’s a bluebird in my heart that/needs to get out. 1 But the storyteller (who is actually the writer depicting himself) says he is going to keep the bluebird covered up, and he’ll conceal it by diverting himself from it with liquor and everything else. This is demonstrated in the lines: â€Å"there’s a bluebird in my heart that ants to get out yet I murmur bourbon on him and breathe in tobacco smoke and the whore’s and the barkeep s and the staple representatives never realize that he’s in there. † 1 He is covering the internal voice, the mystery elective character or genuine character inside him, with liquor, cigarettes, and ladies. He is reluctant to let his actual self show, in light of the fact that he’s constructed everything in his life on falsehoods and putting on a fearless front that isn’t who he truly is. What is the bluebird at that point? It’s all the harmfulness of his injury †the downturn and disappointment and bitterness †yet additionally the individual he can be in the event that he truly acknowledges each one of those issues as opposed to fleeing from them. In any case, he is hesitant to acknowledge that side of himself. Bouzoukis has developed every one of these apprehensions and hindrances after a lifetime of fleeing from his issues. Presently Bouzoukis has an excessive amount to lose to attempt to confront these feelings of trepidation and issues, since his profession and his notoriety and his prosperity rely upon crushing his agony and sadness, or at the end of the day, the bluebird. To represent this issue, he asks: â€Å"l state, remain down, would you like to wreck me? You need to botch the works? You need to blow my book deals in Europe? † 1 This section unmistakably shows how much his feelings of dread and disavowals of his inward voice, the bluebird, is attached to his craving to spare the existence he has endeavored to work without ever truly recognizing his past, his hurt, and who he really is. It’s worth seeing that he utilizes the word â€Å"tough† 1 to portray how solid he is against the bluebird. This implies he sees it as a danger, despite the fact that it isn't. He isn't altogether and complete refusal of his internal identity, in any case. Only specifically trying to claim ignorance. He calls himself â€Å"clever† 1 and says: â€Å"l just let him out around evening time sometimes† 1 of the bluebird. In the murkiness and dejection of the night, when no one is there to see and he can be his actual self in private. This dread of indicating the â€Å"real you† to somebody would almost certainly have been a significant worry for somebody who understood that his verse wasn’t selling effectively when he initially began, likely on the grounds that distributing is after every one of the a business and distributers need sonnets that are with regards to the patterns in style, language and topics that would engage their clients. We as a whole need to recollect that life is a business and you can’t consistently bear to be your genuine self. That is the reason the storyteller ells the bluebird that by allowing it to out, he may demolish his profession. Why? Since the storyteller †at the end of the day, Bouzoukis †raked in some serious cash by incompletely making sense of what verse editors needed to peruse and offering it to them. This all prompts the dread of not communicating who you truly are, and fitting in with society. The storyteller is being the individual that others subliminally need him to be, and he realizes that. His battle is that he sees no an incentive in this phony persona separated from cultural acknowledgment. At the point when he does in the end let the bluebird out, he doesn't ever genuinely acknowledge it in open †just in private. There is likewise a feeling of dejection. He is confined from society since he figures no one would comprehend and acknowledge the bluebird. What's more, since the bluebird is his actual internal identity, he can't impart that to the world since it appears to be so outside and odd to them. He has no one to discuss this with. The symbolism is extremely amazing a direct resul t of the manner in which the pictures are organized consistently and furthermore on the grounds that the language of the sonnet is so immediate, basic, and clear. 1 He Juxtaposes the picture of the bluebird attempting to break free with al the indications of bad habit around it - bourbon, cigarettes, and so on. This helps the peruser subliminally make a quick correlation between the guiltless, regular bluebird, which is perfect and immaculate, with all the things that can suffocate that spotless, characteristic internal identity, similar to liquor. 1 Through the pictures, the basic language, and the conversation of his internal identity versus the veil he puts on for the world, the storyteller is a compelling transplant of Bouzoukis

Saturday, August 22, 2020

Stephen King :: essays research papers

Stephen King is a notable and gifted loathsomeness/fiction creator who has distributed more than eleven books over the most recent two decades. His incredible accounts of awfulness and dream have been delighted in by kids and grown-ups beginning from his first smash hit, Carrie. Lord's mind and style of composing has made him one of the most famous ghastliness story creators today. Stephen King's life has not been a simple one. he was conceived on September 21, 1947, in Portland Maine(Bleiler, 1038). His dad left at the point when he was two and gave him just an assortment of powerful fiction stories(Bleiler, 1038). By age twelve, he was submitting short stories into various magazines, for example, "The Glass Floor", in 1967(Beacham, 747). After his graduation from the University of Maine with a B.A. in English teaching(Bleiler, 1038), King distributed many blockbusters that won these honors: The British Fantasy Award(1982), The World Fantasy Award(1982), and the Hugo Award(1985)(Beacham, 748). Stephen King composed numerous extraordinary books all through his composition vocation. Carrie, King's first smash hit, is about a young person who is disparaged and bugged all through high school(Bleiler, 1031). After she is at last stretched as far as possible, her actual side is at last uncovered. Cujo, includes a savage pooch that begins so guiltless and kind , also, winds up a merciless man killer(Bleiler, 1031). The Shining, takes place in an inn that is haunted(Beacham, 748). Jack Torrence is a author who is ridden by blame and failure(Beacham, 749). After Torrence, his better half, and his multi year old child are snowed in for the week, they at long last understand the abhorrent that the inn really has. In Firestarter, a young lady has the ability to light fires with her mind. These forces were givin to her as a test by the government(Bleiler, 1041). Pet Semetary is about a man name Louis Creed(Beacham, 754). After his feline and child bite the dust, he covers them in a close by pet graveyard, which is really an Indian cemetery. After a certain measure of time, the once dead become living(Beacham, 753). The Eyes of the Dragon is a constrained book distributed in 1986-

Friday, August 21, 2020

Accounting and Analysis

Accounting and Analysis Accounting and Analysis Our Sample Paper Cash and Cash Equivalents Cash and cash equivalents represent cash and short-term, highly liquid investments with maturities of three months or less at the date of purchase. The Company consider receivables from credit card companies to be cash equivalents, if expected to be received within five days. Accounts Receivable Accounts receivable are recorded at invoiced amounts, net of reserves and allowances, are not collateralized and do not bear interest. Allowance for doubtful accounts is based on a variety of factors, including the length of time receivables are past due, economic trends and conditions affecting their customer base, significant one-time events and historical non-collection experience. Specific provisions are recorded for individual receivables when they become aware of a customer’s inability to meet its financial obligations. Inventory Valuation Inventories are valued at the lower of cost or market. Inventory cost is determined using the moving average cost method. Inventory is at least revaluated annually for possible impairment using standard categories to classify inventory based on the degree to which product may need to be discounted below cost to sell within a reasonable period. Inventory fair value is based on several subjective assumptions including estimated future demand and market conditions, as well as other observable factors such as current sell-through of products, recent changes in demand for products, global and regional economic conditions, historical experience selling through liquidation and price discounted channels and the amount of inventory on hand. If the estimated inventory fair value is less than its carrying value, the carrying value is adjusted to market value and the resulting impairment charge is recorded in cost of sales on the consolidated statements of operations. Property and Equipment Depreciation of property, equipment, furniture and fixtures is computed using the straight-line method based on estimated useful lives ranging from two to five years. Leasehold improvements are amortized on the straight-line basis over their estimated economic useful lives or the lease term, whichever is shorter. Depreciation of manufacturing assets such as molds and tooling is included in cost of sales on the consolidated statements of operations. Depreciation related to corporate, non-product and non-manufacturing assets is included in selling, general and administrative expenses on the consolidated statements of operations. Impairment of Long-Lived Assets Long-lived assets to be held and used are evaluated for impairment when events or circumstances indicate the carrying value of a long-lived asset may not be fully recoverable. Events that may indicate the impairment of a long-lived asset include; A significant decrease in its market price, • A significant adverse change in the extent or manner in which it is being used or physical condition • A significant adverse change in legal factors or business climate that could affect value, including an adverse action or assessment by regulations • An accumulation of costs significantly in excess of the amount originally expected for its acquisition or construction • Its current period operating or cash flow losses combined with historical operating or cash flow losses or a forecast of its cash flows demonstrate continuing losses associated with its use • A current expectation that, more likely than not, it will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. If such facts indicate a potential impairment of a long-lived asset (or asset group), it is assessed the recoverability by determining if its carrying value exceeds the sum of its projected undiscounted cash flows from its use and eventual disposition over its remaining economic life. If the asset is not supported on an undiscounted cash flow basis, the amount of impairment is measured as the difference between its carrying value and its fair value. Assets held for sale are reported at the lower of the carrying amount or fair value less costs to sell. Assets to be abandoned or from which no further benefit is expected are written down to zero at the time that the determination is made and the assets are removed entirely from service. An asset group is the lowest level of assets and liabilities for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For assets involved in our retail business our asset group is at the retail store level. Intangible Assets intangible asset class weighted average amortization period patents 10 years customer relationships estimated customer life core technology 5 years non-competition agreement contractual term capitalized software shorter of 7 years or useful life Impairment of Intangible Assets Intangible assets with indefinite lives are evaluated for impairment when events or changes in circumstances indicate that the carrying value may not be fully recoverable and at least annually. Intangible assets that are determined to have definite lives are amortized over their useful lives and are evaluated for impairment only when events or circumstances indicate a carrying value may not be fully recoverable. Recoverability is based on the estimated future undiscounted cash flows of the asset. If the asset is not supported on an undiscounted cash flow basis, the amount of impairment is measured as the difference between its carrying value and its fair value. Goodwill Goodwill is considered an indefinite lived asset and therefore is not amortized. The Company assesses goodwill for impairment annually on the last day of the fourth quarter, or more frequently if events and circumstances indicate impairment may have occurred. If the carrying value of goodwill exceeds its implied fair value, the Company records an impairment loss equal to the difference. Earnings per Share Basic and diluted earnings (loss) per common share (“EPS”) is presented using the two-class method, which is an earnings allocation formula that determines earnings per share for common stock and any participating securities according to dividend rights and participation rights in undistributed earnings. Under the two-class method, EPS is computed by dividing the sum of distributed and undistributed earnings (loss) attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. A participating security is an unvested share-based payment award containing non-forfeitable rights to dividends and must be included in the computation of earnings per share pursuant to the two-class method. Shares of the Company’s non-vested restricted stock awards are considered participating securities. Diluted EPS reflects the potential dilution from securities that could share in the earnings of the Company. Anti-dilutive securities are ex cluded from diluted EPS. Recognition of Revenues Revenues are recognized when the customer takes title and assumes risk of loss, collection of related receivables is probable, persuasive evidence of an arrangement exists, and the sales price is fixed or determinable. Title passes on shipment or on receipt by the customer depending on the country in which the sale occurs and the agreement terms with the customer. Allowances for estimated returns and discounts are recognized when the related revenue is earned. Shipping and Handling Costs and Fees Shipping and handling costs are expensed as incurred and included in cost of sales. Shipping and handling fees billed to customers are included in revenues. Share-based Compensation The Company offers share-based compensation plans in which certain officers, employees and members of the Board of Directors are participants and may be granted stock options, restricted stock and stock performance awards. Awards granted under these plans are fair valued and amortized, net of estimated forfeitures, over the vesting period using the straight-line method. The fair value of stock options is calculated by using the Black Scholes option pricing model that requires estimates for expected volatility, expected dividends, the risk-free interest rate and the term of the option. If any of the assumptions used in the Black Scholes model or the anticipated number of shares to be awarded change significantly, share-based compensation expense may differ materially in the future from that recorded in the current period. Share-based compensation expense associated with our manufacturing and retail employees is included in cost of sales in the consolidated statements of operations. Sh are-based compensation expense associated with selling, marketing and administrative employees is included selling, general and administrative expenses on the consolidated statements of operations. Defined contribution plans The Company has a 401(k) plan known as the Crocs, Inc. 401(k) Plan (the “Plan”). The Plan is available to employees on U.S. payroll and provides employees with tax deferred salary deductions and alternative investment options. The Plan does not provide employees with the option to invest in common stock. Employees may contribute up to 75.0% of their salary, subject to certain limitations. The company matches employees’ contributions to the Plan up to a maximum of 4.0% of eligible compensation. Advertising Advertising costs are expensed as incurred and production costs are generally expensed when the advertising is run. Research and Development Research and development costs are expensed as incurred. Foreign Currency Translation and Foreign Currency Transactions Assets and liabilities of foreign operations denominated in local currencies are translated at the rate of exchange at the balance sheet date. Revenues and expenses are translated at the weighted average rate of exchange during the applicable period. Adjustments resulting from translating foreign functional currency financial statements into U.S. dollars are included in the foreign currency translation adjustment, a component of accumulated other comprehensive income in stockholders’ equity. Gains and losses generated by transactions denominated in currencies other than the local functional currencies are reflected in the consolidated statement of operations in the period in which they occur and are primarily associated with payables and receivables arising from intercompany transactions. Derivative Foreign Currency Contracts The company is directly and indirectly affected by fluctuations in foreign currency rates which may adversely impact our financial performance. To mitigate the potential impact of foreign currency exchange rate risk, the Company employs derivative financial instruments including forward contracts and option contracts. Forward contracts are agreements to buy or sell a quantity of a currency at a predetermined future date and at a predetermined rate. An option contract is an agreement that conveys the purchaser the right, but not the obligation, to buy or sell a quantity of a currency at a predetermined rate during a period or at a time in the future. These derivative financial instruments are viewed as risk management tools and are not used for trading or speculative purposes. Income Taxes Income taxes are accounted for using the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of other assets and liabilities. The Company provides for income taxes at the current and future enacted tax rates and laws applicable in each taxing jurisdiction. A two-step approach is used for recognizing and measuring tax benefits taken or expected to be taken in a tax return and disclosures regarding uncertainties in income tax positions. Interest and penalties related are recognized to income tax matters in income tax expense in the consolidated statement of operations. Taxes Assessed by Governmental Authorities Taxes assessed by governmental authorities that are directly imposed on a revenue transaction, including value added tax, are recorded on a net basis and are therefore excluded from sales. Accounting Adjustments as necessary In May 2011, the FASB issued Accounting Standards Update (“ASU”) No. 2011-04, “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS).” This pronouncement was issued to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and IFRS. This changes certain fair value measurement principles and enhances the disclosure requirements particularly for level 3 fair value measurements. This pronouncement is effective for reporting periods beginning on or after December 15, 2011. In June 2011, the FASB issued ASU No. 2011-05, “Presentation of Comprehensive Income.” ASU 2011-05 eliminates the option to report other comprehensive income and its components in the statement of changes in stockholders’ equity and requires an entity to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement or in two separate but consecutive statements. This pronouncement was effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. In September 2011, the FASB issued ASU No. 2011-08, “Testing Goodwill for Impairment.” This pronouncement was issued to allow companies to assess qualitative factors to determine if it is more-likely-than- not that goodwill might be impaired and whether it is necessary to perform the two-step goodwill impairment test required under current accounting standards. This pronouncement was effective for reporting periods beginning after December 15, 2011. In December 2011, the FASB issued ASU No. 2011-12, “Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.” This pronouncement was issued due to Stakeholders raising concerns that the new presentation requirements about reclassifications of items out of accumulated other comprehensive income would be difficult for preparers and may add unnecessary complexity to financial statements and was issued with the intent for companies to defer only those changes in ASU 2011-05 that relate to the presentation of reclassification adjustments until the Board is able to reconsider certain paragraphs. This pronouncement was effective for reporting periods beginning after December 15, 2011. In July 2012, the FASB issued ASU No. 2012-02, “Testing Indefinite-Lived Intangible Assets for Impairment.” This pronouncement was issued to simplify how an entity tests indefinite-lived intangible assets other than goodwill for impairment by providing entities with an option to perform a qualitative assessment to determine whether further impairment testing is necessary. This pronouncement is effective for reporting periods beginning after September 15, 2012. FINANCIAL ANALYSIS MULTIYEAR ANALYSIS/COMPARISONS Multiyear ROE Decomposition Co. and Major Competitors When decomposing ROE into the Du Pont equation we can better understand what are the real sources and causes of the increases/decreases of the ROE. In the case of Crocs, we can see that the ratios contributing the most to the changes in the ROE are the Net Profit Margin and Asset Turnover since the Equity Multiplier ratio, except for the 2005, has remained more or less in the same levels. In the first 3 years analyzed for Crocs we can see that the company had increasing net profit margins year by year, however the other ratios Asset Turnover and Equity Multiplier were not performing well meaning that the company was not effectively using its assets and that it was losing its leveraged, reasons that probably, along with the financial crisis of 2007-2008, contributed with the ROE fall in the next years. When comparing Crox with key competitors, we can see that even though during the first 3 years analyzed the ROE was above Nike and Sketchers in 2008 it fell even to negative levels and below its key competitors meaning that company was not able to maintain its good financial position for too much time. Is also important to say that Crocs key competitors were more financial solid during the world financial crisis of 2007-2008 since they had many less variations in the ROE and the other ratios evaluated.