Kate Chopins The Story of an Hour - A Big Story in a Small Space :: The Story of an Hour

Story of an Hour – A Big Story in a Small Space  Ã‚      Kate Chopin's "Story of an Hour", tells the story of a woman trapped in a repressive marriage, who wants desperately to escape. She is given that chance, quite by accident, and the story tells of the hour in which this freedom is given her. The story is very short (only two pages), so is interesting to look at as a minimalist piece of literature, and the surprise ending offers an opportunity to look at Chopin's use of foreshadowing. The story is very short, but every word has import in the story and each line has great depth of meaning. It is possible to infer a great deal about the woman's life, even though we are given very little on the surface. A telegraph and a railroad are mentioned in the first paragraph, so there is some idea of the time the story takes place. We are also given her married name and the full name of her husband. The fact that she is referred to only as "Mrs. Mallard", while her husband's full name is given, coupled with what we learn on the second page, gives some indication of the repression she's had to suffer through and the indignity society placed on woman in those times. We also learn in the first paragraph that she lives in a man's world, for, though it is her sister that tells her the news, it is her husband's friend who rushes over with the story. Even after his death, she is confined to the structures she adopted with married life, including the close friend's of her husband. It can also be assumed that Brently Mallard was fairly well off, because they live in a home with an upstairs, comfortable furnishings, and he has occasion and reason to travel. Also, they can afford a doctor's diagnosis that she has a "heart condition". The most important idea that is conveyed in the story is summed up in two sentences, near the end of the story, "There would be no powerful will bending hers in that blind persistence with which men and women believe they have a right to impose a private will upon a fellow-creature. A kind intention or a cruel intention made the act seem no less a crime as she looked upon it in that brief moment of illumination".

Advantages and Disadvantages of Historical Cost Accounting Essay

Historical cost accounting has been a controversial method that experienced many criticisms over a period of time, especially since it considers the acquisition cost of an asset and does not recognize the current market value. Merits and demerits of this method are as follows. The most obvious advantage of HC accounting is objectivity. It is a predominantly objective system, which records the original cost of an item when it was purchased. Under historical cost accounting there is no room for manipulation and â€Å"the data is supported by independent documentary evidence, such as invoice, statement, cheque counterfoil, receipt or voucher.†Ã¯ ¼Ë†Elliott and Elliott:43ï ¼â€° Any other method for recording transactions would be less objectives since the amount being recorded would depend on individual point of view and is various from different people. Secondly, being compared with most other methods, historical cost is an easier and cheaper way of valuation. In respect that the original cost is one that already existed and could not be amended, which is easy to determine and can be verified. Therefore, it requires less estimation for accountants to record the data and easier for auditor to inspect them subsequently. In addition,† as a basis of fact, it is verifiable and to that extent is beyond dispute†. (Alexander and Nobes :180) Another significant advantage of it is reliability, which is one of the key characteristics of financial reporting, as examined in the IASB’s Framework. As a past value, for most assets historical cost is more reliably determined than other current valuation such as fair value. This measurement can ensure that there are not excess benefits to users. (Alexander and Nobes:181) Unfortunately, as every coin has two sides, HC accounting also can not avoid having drawbacks. The main disadvantage exists in the subsequent days after acquisition. â€Å"The continued reporting of historical cost based values does not reflect any changes in market value. â€Å" Therefore either IASB rules or US GAAP are not based on the HC principle univocally. Actually, the measurement model used by these standards, like IFRS, is a mixture of historical costs,  market values, net realizable values and discounted present values. ï ¼Ë†Walton and Aerts:76ï ¼â€° Moreover, although HC accounting method is reliable, the problem mentioned above lead to another disadvantage—lack of relevance, which is also a vital characteristic of financial reporting for decisions makers. As we know, making decisions normally requires estimation of the future, particularly the prediction of cash flows. (Alexander and Nobes:181). However HC method is based on the past values, and therefore can not provide the most relevant information for the future. It may not be the best guide to the future performance, financial status and investment potential. (Alexander, Britton and Jorissen:867) In addition, although this method is predominantly objective, it can be broke by some special situations, owing to alternative definitions of revenue and costs and the need for estimates. Revenue and cost could be determined according to a choice of criteria. For instance, â€Å"although inventories are valued at the lower of cost or net realizable value, the cost will differ depending upon the definition adopted, like first-in-first-out or last-in-first-out cost.† Assets are often subjected to revaluation. In an economy of changing price levels, the historical cost system has been compromised by a perceived need to restate the carrying value of those assets that comprise a large proportion of a company’s capital employed such as land and buildings.ï ¼Ë†Elliott and Elliott:44ï ¼â€° Reference: B. Elliott and J. Elliott, 2009, Financial Accounting and Reporting ,13rd edition, FT Prentice Hall , Essex D. Alexander, A. Britton and A. Jorissen, 2007, International Financial Reporting and Analysis, 3rd edition , Thompson Learning , London. P. Walton and W. Aerts, 2006, Global Financial Accounting and Reporting: Principles and Analysis, Thomson Learning, London D. Alexander and C. Nobes, 2004, Financial Accounting: An International Introduction, 2nd edition, FT Prentice Hall , Essex

Organ System Of Organ Transplantation - 3687 Words

Every Person in the United States, Not Just Legal Citizens, Should Automatically Be Considered Organ Donors Unless Otherwise Specified Rough Draft UFID: 9169-9185 June 6, 2015 I. Background According to the United States Department of Health and Human Services, organ transplantation is the process of surgically transferring a donated organ into a patient with end-stage organ failure (U.S Dept of health and human services website). End-stage organ failure can be attributed to a number of diseases. Diseases such as cardiomyopathy, diabetes, hypertension, polycystic kidney disease, as well as a number of others could potentially result in suffers of these diseases to require an organ transplant. Though sophisticated in nature, doctors for have actually performed organ transplants over a century, starting first with animal organs and then moving to human organs. For instance, in 1906, Dr. Mathieu Jaboulay, a French surgeon, treated two suffers of kidney failure by transplanting a goat kidney in one patient and a pig kidney into the other. While these transplants proved to be unsuccessful, resulting in the demise of both patients, Dr. Jaboulay’s work did lay the foundation for Dr. Yu Yu Voronoy, an Ukraninina surgeron that was the first to use a human kidney for transplantation. Again, these surgeries were unsuccessful. However, according to Watson and Dark (2012) but they did demonstrate â€Å"the deleterioius effect of warm ischeaemia†. Eventually,Show MoreRelatedOrgan System Of Organ Transplantation3687 Words   |  15 PagesStates, Not Just Legal Citizens, Should Automatically Be Considered Organ Donors Unless Otherwise Specified Rough Draft UFID: 9169-9185 June 6, 2015 I. Background According to the United States Department of Health and Human Services, organ transplantation is the process of surgically transferring a donated organ into a patient with end-stage organ failure (U.S Dept of health and human services website). End-stage organ failure can be attributed to a number of diseases. Diseases suchRead MoreOrgan Transplantation Is The Removal Of A Healthy Organ1539 Words   |  7 PagesPiechowiak 2nd Period 8th Grade Accelerated Language Arts December 14th, 2015 Organ Transplants Organ transplantation is the removal of a healthy organ from one person and placing it into another whose organ has failed, or is injured. It is known to be life saving 80 percent of the time, but it is a major surgery that carries many me potential risks and complications- the biggest one being organ rejection. (WebMD) Organ transplants have quite some history. The first successful kidney transplant wasRead MoreOrgan Transplantation : Medical Advancements1104 Words   |  5 PagesDanica Smith Final Paper Outline Organ Transplantation Due to the increase in medical technology over the years, medical advancements, such as organ transplants, have grown in commonality. This has increased the number of patient who needs such care. The problem with organ transplants arises from the debate on the ethical way to distribute organs and how to combat the issue of a lack of organ donors. An ethical approach to solving these issues is to develop a system of equal access that relies onRead MoreThe Commercialization Of Organ Transplantation1660 Words   |  7 Pagesto save the world, [he] would spend fifty-five minutes defining the problem, and only five minutes finding the solution† (Einstein). 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This requires the participation of other people in society to donate organs from their deceased family or even donations from living individuals themselves. The increasing incidence of vital organ failure and the inadequate supply of organs has created a wide gap between organ supply and demand. This has resultedRead MoreOrgan Transplant Essay1276 Words   |  6 PagesOrgan Transplant What is organ transplantation? Organ transplantation is a surgical procedure that involves replacing a failed organ with a healthy organ donated by another individual. Organ transplantation is often reserved as a last resort therapeutic option in certain individuals with end-stage organ disease. It is generally an option in individuals that have a life expectancy of 10 or more years. Patients frequently have to undergo a series of laboratory tests including screening for infectiousRead MoreOrgan Donation : Organ Donations Essay1323 Words   |  6 PagesPreviously organ donation has encountered organ donors and organ supply rejections. Organ donation challenges and demands decreased as the organ shortages increase over the years. Organ donation mission is to save many terminally ill recipients at the end stages of their lives, the significance of the organ donation is to give back to restore one’s quality of life. The ongoing issues may present an idealistic portrait of how these issues may be resolved . As a result organ donation mission is toRead MoreBioprinting Human Organs: The Past, Present, And Future.1488 Words   |  6 Pages Bioprinting Human Organs: The Past, Present, and Future Written by: Emmitt Mikkelson, Alexander Turnbull and John Wesley Table of Contents: I. Introduction II. History of Organ Transplants III. Development of Bioprinting IV. Current Bioprinting Processes V. Bioprinting Human Organs for Transplantation VI. Insurance Coverage for Organ Transplants VII. Ethical Considerations and Alternative Ideas VIII. The Future of Bioprinting IX. Conclusion