Bill Gates Essay -- Biography Biographies Computers Essays

Bill Gates William Henry Gates, III was born October 28, 1955 in Seattle, Washington. He was the middle child of three born to William and Mary Gates. ATrey,@ as he was called because of the III, was sent to a private school by his father, a lawyer, and mother, a former teacher now on several prestigous boards (Moritz, 238). At age 13, Bill had completely taught himself programming after taking a computer studies class. After scoring a perfect 800 on the mathematics half of the SAT, he graduated from Lakeside school and enrolled at Harvard University as a prelaw major. As a student Gates was a wonder. He received an A in an economics class without attending and cramming the night before the final exam. In June 1975, Bill Gates dropped out of Harvard to pursue a career in computers full time. Later that year after dropping out of Harvard he moved to New Mexico. There he and Allen Kay established Microsoft to produce their Basic for the MITS. Eighteen months later they were a few hundred thousand dollars richer and were hired by Tandy to develop software for its radio shack computers. Gates and Allen then moved their headquarters to Seattle, Washington. In Seattle, Gates re-wrote an operating system and called it MS-DOS, which stands for Microsoft Disk Operating System. Microsoft would eventually sell the rights of MS-DOS to IBM, making it a major computer corporation. Other computer companies wanted Microsoft to produce software for their computers, including Steve Jobs and Steve Wozniak of Apple computers. With the operating system established, Gates and Microsoft set out to create applications software, for tasks such as financial analysis or word processing. Microsoft has continued being successful through the years and will be in the future as long as ! it keeps innov ating new and exciting computer software. Bill Gates has his eye on the future. He sees the world in a Apowerful, high-speed network-both within companies and across the so called Information Superhighway@ (Brandt, 57). He hopes to be on top of the Transformation from Personal Computers to nets. Gates predicts that an explosion of low-cost, high-capacity, networks will radically alter how we use technology in the upcoming decade. Now before Bill Gates came onto the scene in the early seventies, the main focus in the computer world was hardware. Chips, circuit boards, capacitors... ...hedgehog called Sonic, is the industry=s hottest property.@ In addition to Sega, AMr. Gates has also been talking to Time Warner and TCI about forming a venture, to be known as CableSoft, that should set standards for interactive TV.@(The Economist, 73) Bill Gates and his company Microsoft have been at the head of the rapidly changing computer industry for much of its existence. If profit margins and stock prices continue to grow and Microsoft products continue to be household names, the duo will remain in this position will into the future. Bibliography 1. Manes, Stephen; Andrews, Paul; Gates - How Microsoft=s Mogul Reinvented An Industry - And Made Himself The Richest Man In America. Doubleday 1993 2. AA Trojan hedgehog@, The Economist. January 22, 1994, p.73-74 3. AHigh noon for Billy the Kid?@, The Economist. June 24, 1995, P.59-60 4. Bitter, Gary G. AWillian H. Gates.@ Macmillan Encyclopedia of Computers. Macmillan Publishing: New York, NY, 1992, P.409-410. 5. Brandt, Richard. ABill Gate=s Vision.@ Business Week. June 27, 1994, P.56-62. 6. Moritz, Charles. AWilliam Gates.@ Current Biography. H.W. Wilson Company: New York, NY, 1991, P.237-241.

Sociolgical Imagination

Sociological Imagination Sociological Imagination can be defined as the ability to notice a difference in people due to their social circumstances, how their â€Å"social norms,† influence their lives. Sometimes these situations can lead to an outcome and it gives you an understanding as to why things happen the way they do. You understand what causes led to that specific outcome. Basically, you understand peoples lives because you can see how the outcome effects their lives and the people around them.Having an understanding of sociological imagination helps in the field of sociology because it alps you have a different perspective on peoples lives. I started dating a guy at the beginning of my senior year of high school. Not long after, we become inseparable. It didn't take very long for me to think I was in love. When I felt like it was the right time, we decided to have sex. I never thought that I would get pregnant the first time because we were safe, and I was on birth co ntrol. Fortunately, I didn't. As the months went on we would risk not using protection and I was still not getting pregnant.Stupidly, I thought well maybe I Just can not get pregnant since it has not happened to me yet. After about a year of dating, I missed my birth control for a week. About eight weeks after that I get really sick and can not keep any food down. My grandmother takes me to the doctor and I will never forget that moment when the doctor came back in and said the words I thought I would never hear. I was pregnant. My sister had gotten pregnant while she was still in high school, so my mother really depended on me to be the daughter that finished college and then started a life of my own. She was so disappointed in me.But the rest of my family viewed it as normal that I had gotten pregnant at 18. Many of my cousins started a family instead of going to college. 9 out of 11 of my cousins were teen parents. Along with the younger generation, my grandparents, aunts, and un cles also started their families very early. While I did not purposely try to start a family at my age, my family did not see it as a bad thing. My boyfriend stepped up in this situation and decided early on that he was not going to be like every other young dad and run off. He has changed every part of his life to give our baby the best life possible.A long time ago getting married at a very young age was socially acceptable, now it is morally wrong in many ultras. Since girls were married at a young age, teen pregnancy was accepted, also. In this generation teen pregnancy is still Just as common as it was then, but without the girls being married or even in a relationship. â€Å"1 . 3 in 10 teen American girls will get pregnant at least once before ago 20. That's nearly 750,000 teen pregnancies every year. 3. Less than 2 percent of teen moms earn a college degree by age 30. 5. The United States has one of the highest teen pregnancy rates in the western industrialized world. 10.Al most fifty percent of teens have never considered how pregnancy would affect their lives. (The National Campaign to Prevent Teen and Unplanned Pregnancy) Due to teen pregnancy rates being so high, Americans have to learn to accept and adapt to this being a new custom. â€Å"Based on a teen survey his organization conducted in 2009, a vast majority (eighty-seven percent) of teens who watched the MAT show 16 and Pregnant reported that they felt the show helped demonstrate to them the true hardships that teenage pregnancy can bring to both girls and boys. In contrast, very few (seventeen percent) felt the show actually glorified teen pregnancy. (Silvers) These shows help to show the struggles that all he young girls starring in them face. By putting their stories out there they are helping to reduce teen pregnancy rates. Even though there are shows to help try to reduce teen pregnancy, there are also movies and shows that make being sexually active teens look â€Å"cool,† or â €Å"popular. † Many movies show the virgin being made fun of for not being sexually active. Making sex look fun or cool results in teens having sex, which may lead to teen pregnancy. The social norm for young people is to graduate high school, go to college, get a career, and start a life of their own.

Affirmative Action And Its Effect On Minority Minorities...

Affirmative action is described in sociology as, policies and programs that aim to avoid discrimination and redress past discrimination through the active recruitment of qualified minorities for jobs, promotions, and educational opportunities. (i.e. Exp. Soc., pg 280). In other words, the law was put in place as an attempt to create pluralism in the United States structure of opportunity. When describing affirmative action, the generalized assumption is individuals being handed opportunities based only on their ethnicity. Whether or not that opinion rings through to the majority, consider the events that lead to the enactment of affirmative action in the first place. The structure of opportunity in the United States has always been a biased and unfair in its distribution of opportunities. Since the beginning, the structure of opportunity has always been in favor of whiter, and ultimately wealthier Americans. Segregation, discrimination, and complete disregard for people of different ethnicity and color made it as such. People of color were seen as an inferior, and ultimately poorer group of people than people who were white. In earlier time, a metaphorical â€Å"glass ceiling† held back student of different ethnicity from becoming more educated. The â€Å"glass ceiling† that held them back for so long was the structure of opportunity being as biased as it is. In essence, the economic conditions, culture, and other aspects of certain people had an impact on how they lived in society.Show MoreRelatedAffirmative Action Is Important For Society1649 Words   |  7 Pages Affirmative action Affirmative action is an attempt to address past discriminatory injustices which may be based on gender, race or ethnicity. Affirmative action may take the form of policies and programs which are mostly mandated by governments and designed to bring changes in organizations, companies and educational institutions. Affirmative action is a vital tool which provides qualified people with equal access to educational or professional opportunities that they would otherwise have beenRead More Affirmative Action - We Should Not Forget Americas Racist Past1486 Words   |  6 PagesAffirmative Action - We Should Not Forget Americas Racist Past Affirmative Action has become of the most controversial social policy issues to be discussed in recent years. It is controversial because it challenges fundamental American beliefs. As Seymour Martin Lipset put it: Affirmative Action policies have forced a sharp confrontation between two core American values: equality and individualism.(Dudley7) This values oriented approach, which pervades popular discussion and derives fromRead MoreEqual Employment Opportunity ( Eeo ), Affirmative Action And Diversity Initiatives Essay996 Words   |  4 PagesEqual Employment Opportunity (EEO), Affirmative Action and Diversity initiatives are three different concepts. However, they do have an inter-relation between them. Affirmative Action plans are initiated by the federal government. This programme ensures equal opportunities for employment and opportunities for self-development at workplace. It provides opportunities to qualified individuals who have been denied such opportunities in the past o n some kind of discrimination. Primarily, it is a quotaRead MoreAffirmative Action : The Case For Abolition1638 Words   |  7 PagesAffirmative Action: The Case for Abolishment America is founded on the belief that all citizens are free to pursue their ambitions regardless of race, color, creed, or national origin. Yet, for the last fifty years, Affirmative Action has created an educational and work environment less focused on equality and more focused on ethnicity. There is no benefit for the United States to enforce Affirmative Action for minorities in educational and employment opportunities and equal treatment, because itRead MoreRace Based Affirmative Action On Higher Education Essay1445 Words   |  6 PagesRace-Based Affirmative Action in Higher Education In 1961, President John F. Kennedy issued Executive Order 10925, which created the Committee on Equal Employment Opportunity, or CEEO. One purpose of the CEEO was to â€Å"recommend additional affirmative steps which should be taken by executive departments and agencies to realize more fully the national policy of nondiscrimination† (Kennedy). This executive order planted the seeds that grew into what is today known as â€Å"race-based affirmative action,† or theRead MoreAn Ethical Dilemma: Affirmative Action, Do We Still Need It?1706 Words   |  7 PagesEthical Dilemma: Affirmative Action, Do We Still Need It? An Ethical Dilemma: Affirmative Action, Do We Still Need It? Abstract This paper discusses the importance of affirmative action in today’s society and the ethical role it plays when Employers and Universities are considering entry to their respected places of establishment. The paper will conclude with what America will face in the future in terms of affirmative action. An Ethical Dilemma: Affirmative Action, Do We Still NeedRead MoreGap Analysis Global Communication1048 Words   |  5 PagesRunning head: Affirmative Action Paper Affirmative Action Paper Monekia English Employment Law/MGT434 April 3, 2010 Jonathan Warren Introduction This paper will touch basis on how affirmative action works in the work world in this day and time. It will also clear up how employers are to subject to affirmative action plans and why would employers need these plans. This paper will also touch basis on what do these particular plans require employers to do. The last topic in the paperRead MoreDifferences Between Equal Employment Opportunity Initiatives, Affirmative Action Initiatives and Diversity Initiatives in Organizations1120 Words   |  5 PagesEqual Employment Opportunity initiatives, Affirmative Action initiatives and Diversity initiatives in organizations Tim Piper Issues in Human Resources Management – MBA 910 February 14, 2012 To best understand how affirmative action (AA), equal employment opportunity (EEO) and diversity work together, I will take a look at each of them and how they interact with each other and also explore the differences of the three initiatives . First Equal employment opportunity is the policy ofRead MoreAffirmative Action : The Land Of Opportunity1872 Words   |  8 PagesFinal Paper â€Å"Affirmative Action Is Here To Stay† Carlton Nash Soc 212-02 Fall 2015 12/14/15 Professor Doucot America is known as the land of opportunity, where one could achieve anything they put their mind to, no matter who they are. Thousands of people from all over, migrate to the United States every year so that they can have access to opportunities they never had before. This is well known as, the American dream†. Affirmative action has helped minorities to try andRead MoreOrganizational Diversity Processes1075 Words   |  5 PagesDiversity Processes I. Women and Minorities in Today’s Organizations * Glass ceiling – is a concept popularized in the 1980s to describe a barrier so subtle that is transparent, yet so strong that it prevents women and minorities from moving up in the management hierarchy (Morrison and Von Glinow) * The Equal Employment Opportunity Commission reports that â€Å"color discrimination in employment seems to be on the rise†. Recent studies have found that black job applicants with lighter skin were

Title IX on Sexual and Race Discrimination - 1366 Words

Research paper Title IX What if you were told that there may be a law created intended to remove discrimination between the sexes in education and sports, or that in the matter of athletics and job occupations both men and women are given equal opportunities? Would you then agree or disagree with the ideology that both sexes are still treated different even though this law was created and the opportunities that were promised aren’t precisely indistinguishable? Title IX is not an accurate protection of sexual discrimination\, it doesnt give equal opportunities, and is unjust as far as benefits between male and female sports. Although this law allows men and women to participate in the same sports and educational fields, it†¦show more content†¦In order for schools to allow and equal set of opportunities for all female sports there must first be space at the school and in the schools budget. Consequently, due to the fact that around the time the law was created the num ber of male sports were dominant compared to female sports, the schools had to eliminate the count of male sports. A large amount of male students attempted to sue this law as stated by CBS news. The male athletes claimed that by the way the law was being enforced, they felt that their athletics departments were â€Å"losing out† to women departments. During a 60 minutes report the women who ran and swam their way through college with the assistance of athletic scholarships were called the daughters of Title IX. For instance, Julie Foudy who claims that Title IX is the blaim for her success of being a professional athlete and the reason she was the captain of a team that won the world cup. Julie remarked upon Title IX with statements such as â€Å"We were Title IX babies,† and â€Å"I think it all, it all trails back to Title IX, for sure.† For Foudy the law opened doors for opportunist and success for the male students this just so happens to not be the case. In order to comply with Title IX, the schools had to effectuate with whats called proportionality. (CBS news) Proportionality states that the portion of the school that is female must also be the portion of athletes that is female. Therefore settingShow MoreRelated Title IX and Impacts on Womens Education Essay examples1160 Words   |  5 PagesTitle IX and the impacts on women and their education HISTORY: Title IX of the Educational Amendments of 1972 is the landmark legislation that bans sex discrimination in schools, whether it is in academics or athletics. Title IX states: No person in the U.S. shall, on the basis of sex be excluded from participation in, or denied the benefits of, or be subjected to discrimination under any educational program or activity receiving federal aid. Athletics has created the most controversy regardingRead MoreWhy Should Ocr Violated The Administrative Procedure Act?994 Words   |  4 Pagesmandates of the Dear Colleague Letter are not the best way to handle campus sexual assault. Universities should have a number of different options available, from mediation (as long as both parties agree) to a full blown adjudicatory hearing. When suspension or expulsion may result, the respondent must have the right to an adjudicatory hearing with robust procedural rights. More controversially, this article argues that Title IX allows universities to make these changes. The article begins by situatingRead MoreWomen s Women Faced Gender Discrimination1737 Words   |  7 PagesPrior to the 1970’s women faced gender discrimination in politics in regards to plausibility about political obligation that falls along the lines of gender. Various gender representation within a representative democracy were consistent of male supremacy. Women were denied full citizenship rights such as the right to vote. Women fought for their suffrage in order to gain the right to vote and be entitled social, civil, and moral rights for themselves. Despite the increasing presence of women inRead MoreTitle IX: Equality of Genders in School Essay1684 Words   |  7 PagesBirch Bayh of Indiana introduced Title IX. Senator Bayh said, â€Å"No person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving Federal financial assistance.† (Bayh) It took only few months for Congress to pass Title IX. On June 23,1972, Richard Nixon signed the Title IX law, stating that, Title IX prohibits discrimination on the basis of sex. After the lawRead MoreEssay On Title 9 Law1490 Words   |  6 PagesRegulation – Title IX law Introduction The Title IX law states that: â€Å"No person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving Federal financial assistance.† (Wikipedia) In 1964, although the Civil Right Act has been designed to punish discrimination in almost all field on account of sex, religion, race, etc., it did not realize there is discrimination in publicRead MoreTitle Ix And The Law1480 Words   |  6 Pages Gender has always been a starting point for much of the judgement in our society whether we realize it or not, and it’s exactly the causes of one of the many controversies that there is today. Title IX, the law passed to help overcome prejudice and grant girls the same opportunities as boys, is getting not only the credit it deserves but much backlash to counter it. The main purpose of this law was originally to give girls the opportunity to play the same sports as boys were able to, and thanksRead MoreThe Issue Of Sexual Discrimination On College Campuses2097 Words   |  9 PagesCHAPTER 2 REVIEW OF RELATED LITERATURE Title IX of the Education Amendments of 1972 (Title IX) has been key to characterizing the issue of sexual discrimination on college campuses. Today, the force of Title IX has an intense focus on sexual misconduct and is present in the mind of not only the administrators responsible for compliance, but administrators throughout college and university campuses as well. While just a few short years ago it was normally known as the law relating to equity in athleticsRead MoreWhat Does the Government Do in Relation to Civil Rights?660 Words   |  3 Pagessegregation between races under the title of separate but equal. The ethos of Plessy v. Ferguson was reversed in 1954 with the case of Brown v. Board of Education, which ended segregation and resulted in the racial integration of schools. More recently, in 1991, the court listed strict desegregation in the case of Darrell v. Oklahoma City. Affirmative action has been another major area of concentration with regard to civil rights, as all minorities are now protected from discrimination. The case ofRead MoreGender Bias in Everyday Life Essay981 Words   |  4 Pagesdiscriminatory practices hurt everyone involved. One of the more evident of these is discrimination based on someone’s gender. Gender bias, also known as sexism, refers to a full range of attitudes, preferences, laws, taboos and behaviors that differentiate and discriminates against the members of either sex. These may be the position of male dominance and female subjugation in modern society. It may also be in the form of sexual stereotypes between men and women, which are commonly experienced or encounteredRead MoreResearch Paper on Title Ix2507 Words   |  11 PagesTitle IX Research Paper December 11 Daniel Rose History TITLE VI of the Civil Rights Act of 1964 law was what many civil rights activists had been lobbying for over many years. Title VI was made to end segregation and discrimination on the basis of color, gender, and nationality for employment

The Doctrine Of Direct Effect And State Liability

The Issue relates to the application of the doctrine of direct effect, and possibly the application of indirect effect and state liability if require in pursuant of invoking the EU Transfer of Pensions Directive (TPD) in a UK national court (NC) in light of the UK’s national legislation which evidently fails to completely encompass the directive. Directives are a secondary source of European Union (EU) legislation which in accordance with Art 288 of the EC: are binding on the EU Member States (MSs) to which it is addressed; they outlines objectives that need to be achieved; they is not directly applicable; they instructs the alteration of domestic law so that it complies with EU policy. Implementation rests in the jurisdiction of MSs, nonetheless directives must be established by a specified deadline as a failure to can be a breach, and MSs can be held to account before the European Court of Justice (CJEU). Alfredo For Directive (TPD) to be relied upon before UK court Alfredo must show that it is directly effective. The doctrine of Direct Effect was originally established by the CJEU in Van Gend en Loos . When an EU provision is directly effective it confers invokable obligations and rights on individuals. This occurs when the following limited conditions are established: the terms must clear, precise, and unconditional and not be reliant of further legal measures . It is questionable as to whether or not the TPD is clear and precise, but in accordance withShow MoreRelatedThe Doctrine Of Direct Effect1495 Words   |  6 PagesThe doctrine of direct effect is the primary tool by which the Court of Justice of the European Union (CJEU) enforces European Union (EU) law within member-states. However, the power of direct effect as a tool of enforcement means that the CJEU has had to resist impulses to overextend its application. This essay will argue that rather than unnecessarily undermining the doctrine of direct effect, the CJEU has skilfully managed to create an effective enforcement regime for directives while applyingRead MoreDirect Effect Principle1503 Words   |  7 PagesIntroduction 1 Most European Union law(hereinafter referred as EU law) textbooks showcase that the evolution of direct effect principle gave rise to various debatable issues. It is blatant that directive appears to be a double-edged sword by protecting fundamental rights guaranteed by the Union law, taken jointly, ensuring the uniform application of Union law across the Member States. Nevertheless, David appreciated that this issue became highly contentious due to the inconsistent judicial approachRead MoreThe Application Of Direct Effect1494 Words   |  6 PagesThis question concerns the application of direct effect to the facts in question. In particular, Fergie requires advice on whether or not he can rely on Directive 15/2012 and enforce his EU law rights in the national court. Fergie takes legal proceedings against Charlston Council to claim compensation for his injury. The council seems to have complied with the domestic law which stipulate only that, the caterers has a duty to eliminate unhealthy food. The Act is silent on genetically modified foodRead MoreThe Doctrine Of Parliamentary Sovereignty1609 Words   |  7 Pagesendorsement of the Human Rights Act 1998 (HRA). In order to analyse this notion, it is essential to outline the traditional doctrine of Parliamentary Sovereignty. The essay will reflect upon the evidence in respect of Britain’s membership of the EU and the degree to which it affects Parliamentary Sovereignty and also reflect upon Britain’s enactment of the HRA in the same way. The doctrine of Parliamentary Sovereignty stems from the Bill of Rights 1689 which effectively established a Constitutional MonarchyRead MoreThe Issue Arising From The Monique s Case Essay2039 Words   |  9 PagesThe issue arising from the Monique’s case is the direct applicability of the Treaty Articles and the direct or indirect effect of Directives, provided by the European Union. Monique may be able to rely on both Article 18 and 45 of TFEU which concerns any kind of discrimination against EU citizens. The Council Directive 14/08 will be examined whether it is direct or indirect applicable, or if it can be applicable under the principle of state liability. In the case where one of the above can be establishedRead MoreLiability Rule Under The Title Vii1388 Words   |  6 Pages The significance of this case revolves around the â€Å"supervisor(s)† liability rule under the Title VII. The rule under the Title VII act clearly states that employer’s liability for workplace harassment depends upon the status or job title and duties of the harasser. Summarizing that if the harasser is a co-worker the employer will only be held accountable if negligence in diffusing the intense and awkward work conditions was found on their part. However, if the harasser is a supervisor, (has theRead MoreA M Records Vs. Napster1001 Words   |  5 Pagespopularity, particularly with trendy music. AM Records took notice of the free digital music downloads and brought suit against Napster for direct, contributory, and vicarious copyright infringements (Washington University School of Law, 2013). First, it is important to discuss the direct, contributory and vicarious infringement claims against Napster. Direct copyright infringement claims are based on a breach of a copyright owners’ exclusive rights to the copyrighted work(s). AM Records, Inc.Read MoreA M Records Vs. Napster Essay978 Words   |  4 Pagespopularity, particularly with trendy music. AM Records took notice of the free digital music downloads and brought suit against Napster for direct, contributory, and vicarious copyright infringements (Washington University School of Law, 2013). First, it is important to discuss the direct, contributory and vicarious infringement claims against Napster. Direct copyright infringement claims are based on a breach of a copyright owners’ exclusive rights to the copyrighted work(s). AM Records, Inc.Read MoreThe International Trade, It Is Necessary1465 Words   |  6 Pages and the confirmation of title to the goods in common law countries. There are also Ocean Waybill contracts, which includes contract of carriage and the proof of the consignee’s name in the waybill. In shipment by air, there are Air Waybill and Liability of the air carrier. However the air carrier is liable for damages and loss of goods in the preloading period, it won’t consist of the act of God, incidents of terrorism, natural defect of goods, and act of the shipper. In any international transactionRead MoreCriminal Law2814 Words   |  12 PagesDoctrine of vicarious liability The doctrine of vicarious liability generally operates within the law of torts. It has become well-established in English law and historically has been called â€Å"Master and Servant liability,† which clearly indicates the circumstances in which the doctrine becomes applicable in tort law. The general rule in tort law is that a person who authorises a tort will personally be liable for damage or harm as a result. However, vicarious liability defines the circumstances

An Analysis of Wuthering Heights by Emily Bronte Free Essays

‘A wild, wicked slip†¦I believe she meant no harm’ Does your opinion of Catherine match Nelly’s assessment in Chapters 1-14? Catherine Earnshaw, later Linton, is first introduced to the reader by Emily Bronte in Chapter III. Throughout the novel Catherine proves to be a character whose actions and personality can either attract the audience’s sympathies or quickly alienate them. Nelly’s narration dominates the narrative in chapters 1-14 and it is therefore natural that the reader’s views may be tainted to a degree by Nelly’s assessment of Catherine’s character. We will write a custom essay sample on An Analysis of Wuthering Heights by Emily Bronte or any similar topic only for you Order Now Catherine is first referred to in Lockwood’s narration in Chapter III where he encounters her name when he spends a turbulent night at Wuthering Heights. Catherine’s name haunts Lockwood’s sleep as he sees the words ‘Catherine Earnshaw†¦ Catherine Heathcliff†¦ Catherine Linton’ carved numerous times. The haunting quality of Catherine’s name is shown by Bronte’s gothic use of the simile ‘as vivid as spectres’ as these words fill his vision. Lockwood is later confronted by a ghost who sobs the words Catherine Linton as it demands to be let into the house. Indeed this determination to get what she wants is a characteristic of Catherine, which becomes apparent through the remainder of Nelly’s narration as she describes Catherine’s life. This characteristic in particular is a trait that can change the reader’s opinion of Catherine for the worse. However conversely this particular aspect of Catherine’s character can evoke sympathy for her from the reader as it is in part Mr Kenneth’s fault for recommending that ‘she would not bear crossing much; she ought to have her own way’ after her illness in Chapter IX. Nelly’s opinion that Catherine ‘meant no harm’ is proved particularly accurate in Chapter IX where Catherine approaches Nelly for the first time as a confidant. Catherine’s innocence in the matter she poses to Nelly is demonstrated aptly though her question ‘Where’s Heathcliff? ’ Sympathy is evoked for Catherine as she finds herself torn between the two men she loves; Heathcliff and Edgar. However Catherine’s true personality is uncovered in the ensuing dialogue in which Catherine describes her fears about Heathcliff and her reasons for marrying Edgar (which do not appear heartfelt). Disapproval cannot be avoided as Catherine’s actions appear to be driven by her social ambitions, which were initially awoken by her first visit to the Lintons, and which eventually compels her to marry Edgar. However while Cathy’s claim that ‘it would degrade me to marry Heathcliff now’ may evoke condemnation from both Nelly and the reader, it can be seen that Catherine is simply the victim of her era. While Wuthering Heights itself is far from the bustle of society in its position on the moors, Catherine’s desire to be ‘the greatest woman of the neighbourhood’ exemplifies the effect of social considerations on the character’s actions. Catherine’s image is somewhat weakened due to the manner in which she is compared, perhaps unintentionally, to Edgar’s sister Isabella Linton. Indeed the fact that they hold parallel positions within their intimate society and eventually end up sharing the same household allows us to see their differences with greater clarity. While Catherine represents wild nature, both in her high and lively spirits and her occasional cruelty, Isabella represents culture and civilization both in refinement and in her weakness. The reader may disapprove of Catherine in her wild nature however Isabella soon proves in Chapter XII that strength might be an admirable quality for a women at that time as her weakness leads her to elope with ‘Yon’ Heathcliff’. From Chapter XIII onwards the reader, along with Nelly, becomes suspicious of Catherine’s motives as she becomes quickly ill after Edgar gives her an ultimatum. Catherine worked herself into a frenzy with ‘blood on her lips’ and ‘her hair flying over her shoulders, her eyes flashing, the muscles of her neck and arms standing out preternaturally’. While Edgar appears terrified of her rage, Nelly seems to see through Catherine’s behaviour. Indeed as Catherine’s state deteriorates and Edgar turns on Nelly, Nelly recalls ‘thinking it too bad to be blamed for another’s wicked waywardness’ demonstrating how she does not believe the validity of Catherine’s illness. However increasingly throughout Chapter XII Catherine does seem to become ill but despite her state the reader’s sympathy appears to be concentrated on Edgar as he tended her ‘day and night’. His loyalty makes Catherine’s intimacy with Heathcliff and her love for the aforementioned seem even orse. Catherine’s general treatment of Edgar, with all his loyalty and love for her, is certainly an aspect of her character which can cause abhorrence in the reader, at points demonstrating the wickedness to which Nelly makes reference. Shockingly in Chapter 11 Catherine describes to Nelly how she ‘want( s) to frighten’ her husband and exhibits her cruelty as she declares that ‘if Edgar will be mean and jealous, I’ll try to break their hearts by breaking my own’. This declaration from Catherine is evidence that her illness was self-inflicted and in a fit of cruelty. In this respect it is therefore hard not to agree with Nelly’s assessment of Catherine’s character as ‘wicked’. However there are points within the novel where the reader cannot help but feel respect for Catherine. The incident in Chapter VI where Heathcliff is mocked by Edgar and retaliates by throwing hot Apple sauce in his face is the point at which Catherine demonstrates fully her love for Heathcliff as she shuns the company of others and goes to find him in his room, risking the disapproval of others to comfort the one she loves. In conclusion, Catherine is a character towards whom the reader’s feelings fluctuate due to her raging tempers and occasional infliction of cruelty on other characters. However positively there are incidents, such as the one in Chapter VI that show Catherine’s kind nature and indeed prove that she ‘meant no harm’ despite her wicked ways on occasions. It can be seen that her inability to express her true feelings for Heathcliff, along with his three year absence, drove Catherine to assume the title that Nelly gave her of ‘a wild, wicked slip’. Indeed there can always be explanations to assuage her of this title such as the societal circumstances of her era and the seemingly forbidden love that she harboured for Heathcliff. It is therefore possible to agree to an extent with Nelly’s assessment however there are aspects of Catherine’s character that do not agree with her view. How to cite An Analysis of Wuthering Heights by Emily Bronte, Papers

Impairment Loss Accounting Concept

Question: Describe about the Impairment Loss for Accounting Concept. Answer: Impairment loss is an accounting concept which entails to the fact that the on-financial assets of a firm should not be recorded at more than its recoverable amount. International Accounting Standard (IAS) 36 Impairment of Assets clearly describes the reason why an organization should conduct impairment tests periodically, its accounting and the disclosure requirements. Increasing economic instability is one of the reasons why this standard has gained importance off lately. The entities are required to conduct a comprehensive test for impairment every year of its non-financial assets such as goodwill, patents, trademark, plant and machinery etc as on its date of reporting (Investopedia.com, 2016). It is not mandatory that assets are to be impaired each year. Only if indications exist for the same, will such a loss be recorded. Thus first and foremost indicators for impairment have to be checked and reviewed. It can be external as well as internal to an enterprise. External sources are a negative impact of a change in the market interest rates, change in the technology being used, political and legal issues, the net assets of the firm is higher than the market capitalisation. Internal factors include the performance of the company being worse i.e. low productivity due to internal thrusts, possible obsolescence or restructuring (Iasplus.com, 2015). But it is very important to ensure that even though possible indicators do not exist yet one needs to conduct an impairment test annually for the intangible assets such as goodwill, trademarks and patents. After such test is conducted and if the same portrays any such decrease in the value of an asset then the same should be recorded in the income statement as well as the balance sheet of an entity as impairment loss. Thus if the amount at which an asset is shown in the balance sheet currently exceeds its actual amount of recovery then the difference between the two should be recorded as a loss. It is treated as an operating expense in the income statement and the amount is deducted from the respective asset. Further to this it is very important to note that all the assets shown in the balance sheet of a company do not pass through the test of impairment as per IAS 36. Some of them are stock in trade (IAS 2), assets procured by way of construction (IAS 11), the benefits given to employees such as retirement benefits (IAS 19), biological and investment properties that are recognized in the balance sheet at fair value (IAS 41 and IAS40 respectively) (Alina, 2014). Some terms which are important to understand s as to get a clearer picture of the said standard are : CGU: A cash generating unit (CGU) is a group of assets which are capable of generating cash flows for the company independently. Carrying Amount: The value at which an asset is recorded in the balance sheet of an entity as on a particular date is defined as the carrying amount of the asset. Recoverable Amount: The amount that a company may gain on selling the asset is termed as recoverable amount. It is generally higher of fair value or value in use. Value in Use: NPV of the future cash flows from an asset is termed as value in use (Marques, 2010). Although the assets get impaired, yet there are situations wherein such impairment is required to be reversed as well but for goodwill, which once impaired or devalued cannot be reversed. It is the same internal and external indicators which prompts an entity to consider such a reversal but only to the extent the carrying amount of the asset would have been had it not been impaired in the past. However once such a reversal happens or indications of reversal is known the depreciation or the amortization of the said asset should be considered and necessary accounting entries for the same should be done (Buschhuter, Striegel, 2011). For example if a cash generating unit is subject to impairment and the amount of loss attributable to individual assets is not known then firstly the entire goodwill is written off as a part of such impairment and then the balance is divided amongst the assets remaining for impairment on a pro rata basis. Now if such an impairment is to be reversed then all assets are a subject to the said reversal except for goodwill. IAS 36 requires the entities considering impairment of its assets to make certain disclosures to its notes to financial statements. However it is remarkable to notice that the extent of disclosure with regards impairment of goodwill is much more extensive and exhaustive as compared to other assets impairment. The main disclosures which are mandatory as per the standard are as under: The factors that led to consideration of the impairment of an asset. The amount of impairment loss recognized or reversed for the assets individually or the cash generating units as a whole. The amount of impairment allocated to goodwill. The method used for arriving at the amount of impairment loss i.e. the fair value method or the value in use method. The discount rate used for the determination of the present value of the future cash flows from the assets. If the entity does segmental reporting then a separate disclosure with regards the impairment loss recognized or reversed with regards an asset which is a part of the segment (DAlauro, 2013). Therefore on a concluding note it is understood that the said standard is very important for revelation of a true and fair view of the assets of a company. Further the companys health is known which enables investors to take an informed decision with regards how well the company would be able to pay off its debts with the help of the available asset base. The global economic crisis in the year 2008, has made this standard all the more mandatory. Countries across the globe have recognized this standard as a part of their accounting standards like AASB 136, the standard spelt out by Australian Accounting Standard deals with impairment which is similar to IAS 36. References: Alina, S., (2014), Application Review of IAS 36 : The Issues Companies face Regarding Impairment of Assets, Journal of International Scientific Publications, vol. 8, pp. 25-35 Buschhuter, M., Striegel, A., (2011), IAS36- Impairment of Assets, Gabler: USA DAlauro, G., (2013),The Impact of IAS 36 on goodwill disclosure : Evidence of the write-offs and performance effects, Intangible Capital, vol. 9, no. 3, pp. 754-799 Investopedia.com, (2016), Impaired Asset, Available at https://www.investopedia.com/terms/i/impairedasset.asp (Accessed 17th September 2016) Iasplus.com, (2015), IAS 36- Impairment of Assets, Available at https://www.iasplus.com/en/standards/ias/ias36 (Accessed 17th September 2016) Marques, M.C., (2010), Impairment of assets appraised in accordance with IAS 36, American Based Research Journal, vol. 2, no.7, pp. 23-34