An Interpretation of My Sweet Old Etcetera by E.E. Cummings :: Cummings My Sweet Old Etcetera Essays

An Interpretation of My Sweet Old Etcetera by E.E. Cummings' "my sweet old etcetera" is part of E.E. Cummings' "is 5" collection of poetry, which was published in 1926. This poem and most of Cummings' other poetry was known for its typographic innovation. One will definitely notice that there are only two capitalized letters in the whole piece and not one period. The only punctuation mark present is the comma, creating pauses in the speech. Basically the whole poem is a big run-on sentence. "my sweet old etcetera" was written, as well as most of Cummings' other poetry, to have visual effectiveness and content as well as literary effectiveness and content. After all Cummings was a painter and an artist. He wanted people see the poetry, not just read it. In order to understand what the poem is all about, one might rewrite it and break it up into readable, complete sentences. One must also place appropriate syntax and punctuation where it needs to be. Of course, one has to remove all of the "etcetera"s in order to make a sentence that makes sense. I believe that this is a story in which E.E. Cummings is telling. It is about an experience he is having while at war and how it is effecting his family during this time. The language is not flowing because the typography, the lack of syntax and punctuation makes it confusing. The word "etcetera" was thrown in here and there, but why? This made it very difficult to understand to get the whole picture, because the word's various positions caused an interruption. The word "etcetera" means "a number of unspecified additional persons or things." or "unspecified additional items". I believe Cummings wanted to say more within the poem but thought he could get his poem across by inserting "etcetera" in various places. He also might have been trying to make a statement by telling the world, "you don't have to get a point across by using a lot of detail sometime, you don't even have to use complete sentences..or even sentences at all for that matter." my sweet old etcetera

A Dirty Job Chapter 15

15 THE CALL OF BOOTY Fuck puppets,† Ray said out of nowhere. He was on the stair-climbing machine next to Charlie and they were both sweating and staring at a row of six, perfectly tuned female bottoms aimed at them from the machines in front of them. â€Å"What was that?† Charlie said. â€Å"Fuck puppets,† Ray said. â€Å"That's what they are.† Ray had talked Charlie into coming to his health club with him under the pretense of getting him into the flow of being single. Actually, because Ray was an ex-cop, watched people more closely than really was healthy, had too much time on his hands, and didn't get out much himself, the real reason he asked Charlie to come work out with him was so he could get to know him outside of the shop. He'd noticed a strange pattern that had developed since Rachel's death, of Charlie showing up with people's property shortly after their obituary appeared in the paper. Because Charlie kept to himself socially and was secretive about what he did when he was out of the shop, not to mention all the little animals that ended up dead in Charlie's apartment, Ray suspected that he might be a serial killer. Ray decided to try to get close to his boss and find out for sure. â€Å"Keep your voice down, Ray,† Charlie said. â€Å"Jeez.† Since Ray couldn't turn his head, he was talking right at the women's butts. â€Å"They can't hear me; look, every single one has on a headset.† He was right, every one of them was talking on a cell phone. â€Å"You and I are invisible to them.† Having actually been invisible to people, or nearly so, Charlie did a double take. It was midmorning and the gym was full of lean spandex-clad women in their twenties with disproportionately large breasts, perfect skin, and expensive hair, who seemed to have the ability to look right through him the way that everyone did when he was in pursuit of a soul vessel. In fact, when he and Ray had first come into the gym, Charlie had actually looked around for some object, pulsing red, thinking that he might have missed a name on his date book that morning. â€Å"After I was shot I dated a physical therapist that worked here for a while,† Ray said. â€Å"She called them that: fuck puppets. Every one of them has an apartment that some older executive guy is paying for – just like he paid for the health-club membership and the fake tits. They spend their days getting facials and manicures, and their nights under some suit out of his suit.† Charlie was wildly uncomfortable with Ray's litany, talking about these women who were only a couple of feet away. Like any Beta Male, he would have been wildly uncomfortable in the presence of so many beautiful women anyway, but this made it worse. â€Å"So like they're like trophy wives?† Charlie said. â€Å"Nuh-uh, like wannabe trophy wives. They don't get the guy, the house, whatever. They just exist to be his perfect piece of ass.† â€Å"Fuck puppets?† Charlie said. â€Å"Fuck puppets,† said Ray. â€Å"But forget them, they're not why you're here.† Ray was right, of course. They weren't why Charlie was there. Five years had passed since Rachel's death, and everyone had been telling him he needed to get back in the game, but that's not why he agreed to accompany the ex-cop to the gym. Because Charlie spent too much time on his own, especially since Sophie had started school, and because he'd been hiding a secret identity and avocation, he'd started to suspect that everyone might have one. And since Ray kept to himself, talked a lot about people in the neighborhood who had died, and because he really didn't seem to have a social life beyond the Filipino women he contacted online, Charlie suspected Ray might be a serial killer. Charlie thought he'd try to get closer to Ray and find out. â€Å"So they're like mistresses?† Charlie said. â€Å"Like in Europe?† â€Å"I suppose,† Ray said. â€Å"But did you ever get the impression that mistresses worked this hard to look good? I think fuck puppet is more accurate, because when they get too old to hold the attention of their guy, they've got nothing more going. They'll be done, like marionettes with no one at the strings.† â€Å"Jeez, Ray, that's harsh.† Maybe Ray is stalking one of these women, Charlie thought. Ray shrugged. Charlie looked up and down the line of perfect derrieres, then felt the weight of his years alone or in the company of a child and two giant dogs, and said, â€Å"I want a fuck puppet.† Aha! thought Ray. He's picking a victim. â€Å"Me, too,† he said. â€Å"But guys like us don't get fuck puppets, Charlie. We just get ignored by them.† Aha! Charlie thought. The bitter sociopath comes out. â€Å"So that's why you brought me here, so I could show I was out of shape in front of gorgeous women who wouldn't notice?† â€Å"No, the fuck puppets are fun to look at, but there's some normal women who come here, too.† Who won't talk to me either, Ray thought. â€Å"Who won't talk to you either,† Charlie said. Because they can tell that you are a psychokiller. â€Å"We'll see in the juice bar after our workout,† Ray said. Where I'll sit at an angle so I can watch you pick your victim. You sick fuck, they thought. Charlie awoke to find not one, but three new names in his date book, and the last one, a Madison McKerny, had only three days for him to retrieve her soul vessel. Charlie kept a stack of newspapers in the house and, typically, would go back for a month looking for an obituary of his new client. More often, if the hellhounds would give him some peace, he would simply wait for the name to appear in the obituary section, then go find the soul vessel when it was easy to get into the house, with mourners or posing as an estate buyer. But this time he had only three days, and Madison McKerny hadn't appeared in the obituaries, so that meant she was probably still alive, and he couldn't find her in the phone book either, so he was going to need to get moving quickly. Mrs. Ling and Mrs. Korjev liked to do their marketing on Saturdays, so he called his sister, Jane, and asked her to come watch Sophie. â€Å"I want a baby brother,† Sophie announced to her Auntie Jane. â€Å"Oh, sweetie, I'm sorry, you can't have a baby brother, because that would mean that Daddy had sex, and that's never going to happen again.† â€Å"Jane, don't talk to her that way,† Charlie said. He was making sandwiches for them and wondering why he always got stuck making the sandwiches. To Sophie, he said, â€Å"Honey, why don't you go in your room and play with Alvin and Mohammed, Daddy needs to talk with Auntie Jane.† â€Å"Okay,† Sophie said, skipping off to her room. â€Å"And don't change clothes again, those are fine,† Charlie said. â€Å"That's the fourth outfit she's had on today,† he said to Jane. â€Å"She changes clothes like you change girlfriends.† â€Å"Ouch. Be gentle, Chuck, I'm sensitive and I can still kick your ass.† Charlie spanked some mayonnaise onto a whole wheat slice to show he was serious. â€Å"Jane, I'm not sure it's healthy for her to have all these different aunties around. She's already had a hard time losing her mother, and now you've moved away – I just don't think she should keep getting attached to these women only to have them yanked out of her life. She needs a consistent female influence.† â€Å"First, I have not moved away, I've moved across town, and I see her every bit as often as when I lived in the building. Second, it's not like I'm promiscuous, I'm just shitty at relationships. Third, Cassie and I have been together for three months, and we're doing fine so far, which is why I've moved out. And fourth, Sophie did not lose her mother, she never had her mother, she had you, and if you're going to be a decent human being, you need to get laid.† â€Å"That's what I mean, you can't talk like that in front of Sophie.† â€Å"Charlie, it's true! Even Sophie can see it. She doesn't even know what it is and she can tell that you're not getting any.† Charlie stopped constructing sandwiches and came over to the counter. â€Å"It's not sex, Jane. It's human contact. I was getting my hair cut the other day and the hairdresser's breast rubbed against my shoulder and I almost came. Then I almost cried.† â€Å"Sounds like sex to me, little brother. Have you been with anyone since Rachel died?† â€Å"You know I haven't.† â€Å"That's wrong. Rachel wouldn't want that for you. You have to know that. I mean she took pity on you and hooked up with you, and that couldn't have been easy for her, knowing she could do so much better.† â€Å"Took pity on me?† â€Å"That's what I'm saying. She was a sweet woman, and you're much more pitiful now than you were then. You had more hair then, and you didn't have a kid and two dogs the size of Volvos. Hell, there's probably some order of nuns that would do you now, just as a holy act of mercy. Or penance.† â€Å"Stop it, Jane.† â€Å"The Sisters of Perpetual Nookiless Suffering.† â€Å"I'm not that bad,† Charlie said. â€Å"The Holy Order of Saint Bonny of the BJ, patron saint of Web porn and incurable wankers.† â€Å"Okay, Jane, I'm sorry I said that about you changing girlfriends. I was out of line.† Jane leaned back on her bar stool and crossed her arms, looking satisfied but skeptical. â€Å"But the problem remains.† â€Å"I'm fine. I have Sophie and I have the business, I don't need a girlfriend.† â€Å"A girlfriend? A girlfriend is too ambitious for you. You just need someone to have sex with.† â€Å"I do not.† â€Å"Yes, you do.† â€Å"Yes, I do,† Charlie said, defeated. â€Å"But I have to go. Are you okay to watch Sophie?† â€Å"Sure, I'm going to take her to my place. I have an obnoxious neighbor up the street that I'd like to introduce to the puppies. Will they poop on command?† â€Å"They will if Sophie tells them.† â€Å"Perfect. We'll see you tonight. Promise me you'll ask someone out. Or at least look for someone to ask out.† â€Å"I promise.† â€Å"Good. Did you get that new blue pinstripe tailored yet?† â€Å"Stay out of my closet.† â€Å"Don't you need to get going?† Ray figured that it had probably started when Charlie murdered all those little animals he brought home for his daughter. Maybe buying the big black dogs was a cry for help – pets that someone would really notice being gone. According to the movies, they all started out that way – with the little animals, then before long they moved up to hitchhikers, hookers, and pretty soon they were mummifying a whole flock of counselors at some remote summer camp and posing the crusty remains around a card table in their mountain lair. The mountain lair didn't fit the profile for Charlie, since he had allergies, but that might just be an indication of his diabolical genius. (Ray had been a street cop, so it hadn't really been necessary for him to study criminal profiling, and his theories tended toward the colorful, a side effect of his Beta Male imagination and large DVD collection.) But Charlie had asked Ray to use his contacts on the force and at the DMV a half-dozen times to locate people, all of whom ended up dead a few weeks later. But not murders. And while a lot of items belonging to the recently deceased had turned up in the shop in the last few years (Ray had found antitheft numbers etched on a dozen items and called them in to a friend on the force who identified the owners), none of them had been murdered either. There were a few accidents, but mostly it was natural causes. Either Charlie was devious to an extraordinary degree, or Ray was out of his mind, a possibility that he didn't discount completely, if for no other reason than he had three ex-wives who would testify to it. Thus, he'd devised the workout ruse to draw Charlie out. Then again, Charlie had always treated him really well, and if it turned out he didn't have a mountain lair full of mummified camp counselors, Ray knew he'd feel bad about tricking him. What if there was nothing wrong with Charlie except that he needed to get laid? Ray was chatting with Eduardo, his new girlfriend at when Charlie came down the back steps. â€Å"Ray, I need you to find someone for me.† â€Å"Hang on a second, I have to sign off. Charlie, check out my new squeeze.† Ray pulled up a photo on the screen of a heavily made-up but attractive Asian woman. â€Å"She's pretty, Ray. I can't give you any time off right now to go to the Philippines, though. Not until we hire someone to take Lily's shifts.† Charlie leaned into the screen. â€Å"Dude, her name is Eduardo.† â€Å"I know. It's a Filipino thing, like Edwina.† â€Å"She has a five-o'clock shadow.† â€Å"You're just being a racist. Some races have more facial hair than others. I don't care about that, I just want someone who is honest and caring and attractive.† â€Å"She has an Adam's apple.† Ray squinted at the screen, then quickly clicked off the monitor and spun around on the stool. â€Å"So who do you need me to find?† â€Å"It's okay, Ray,† Charlie said. â€Å"An Adam's apple doesn't preclude someone from being honest, caring, and attractive, it just makes it less likely.† â€Å"Right. It was just bad lighting, I think. Anyway, who do you need to find?† â€Å"All I have is the name Madison McKerny. I know he or she lives in the city, but that's all I know.† â€Å"It's a she.† â€Å"Pardon me?† â€Å"Madison, it's a stripper's name.† Charlie shook his head. â€Å"You know this woman?† â€Å"I don't know her, although the name seems familiar. But Madison is a new-generation stripper name. Like Reagan and Morgan.† â€Å"Lost me, Ray.† â€Å"I've spent some time in strip joints, Charlie. I'm not proud of it, but it's sort of what you do when you're a cop. And you pick up on the pattern of stripper names.† â€Å"Didn't know that.† â€Å"Yeah, and there's sort of a progression going back to the fifties: Bubbles, Boom Boom, and Blaze begat Bambi, Candy, and Jewel, who begat Sunshine, Brandy, and Cinnamon, who begat Amber, Brittany, and Brie, who begat Reagan, Morgan, and Madison. Madison is a stripper name.† â€Å"Ray, you weren't even alive in the fifties.† â€Å"No, I wasn't alive during the forties either, but I know about World War Two and big-band music. I'm into history.† â€Å"Right. So, I need to look for a stripper? Doesn't help. I don't even know where to start.† â€Å"I'll go through the DMV and the tax records. If she's in town we'll have an address on her by this afternoon. Why do you need to find her?† There was a pause while Charlie pretended to find a smudge on the glass of the counter display case, wiped it away, then said, â€Å"Uh, it's an estate thing. One of the estates we got recently had some items that were left to her.† â€Å"Shouldn't the executor of the estate take care of that, or his lawyer?† â€Å"It's minutiae, not named in the will. The executor asked me to handle it. There's fifty bucks in it for you.† Ray grinned. â€Å"That's okay, I was going to help anyway, but if she turns out to be a stripper I get to go with you, okay?† â€Å"Deal,† Charlie said. Three hours later Ray gave the address to Charlie and watched as his boss bolted out of the shop and grabbed a cab. Why a cab? Why not take the van? Ray wanted to follow, needed to follow, but he had to find someone to cover the store. He should have anticipated this, but he'd been distracted. Ray had been distracted since talking to Charlie, not just by the search for Madison McKerny, but also because he was trying to figure out how to work â€Å"Do you have a penis?† casually into the conversation with his sweetheart, Eduardo. After a couple of teasing e-mails, he could stand it no longer and had just typed out, Eduardo, not that it makes any difference, but I'm thinking of sending you some sexy lingerie as a friendship present, and I wondered if I should make any special accommodations for the panties. Then he waited. And waited. And granted that it was five in the morning in Manila, he was second-guessing himself. Had he been too vague, or had he not been vague enough? And now he had to go. He knew where Charlie was going, but he had to get there before anything happened. He dialed Lily's cell phone, hoping that she wouldn't be working at her other job and would do him a favor. â€Å"Speak, ingrate,† Lily answered. â€Å"How did you know it was me?† Ray asked. â€Å"Ray?† â€Å"Yeah, how did you know it was me?† â€Å"I didn't,† Lily said. â€Å"What do you want?† â€Å"Can you come cover the store for me for a couple of hours?† Then, as he heard her take a deep breath that he was pretty sure would be propellant for verbal abuse, he added, â€Å"There's fifty bucks extra in it for you.† Ray heard her exhale. Yes! After graduating from the Culinary Institute, Lily had gotten a job as a sous chef at a bistro in North Beach, but she didn't make enough to move out of her mother's apartment yet, so she let Charlie talk her into keeping a couple of shifts at Asher's Secondhand, at least until he could find a replacement. â€Å"Okay, Ray, I'll come in for a couple of hours, but I have to be at the restaurant by five, so be back or I'm closing up early.† â€Å"Thanks, Lily.† Charlie sincerely hoped that Ray wasn't a serial killer, despite all the indications to the contrary. He would never have found this woman without Ray's police contacts, and what would he do in the future if he needed to find someone and Ray was in jail? Then again, Ray's experience as a cop could account for his never leaving any evidence. But why, then, would he continue to pursue the Filipino women over the Internet if he was just looking to kill people? Maybe that's what he did when he went to the Philippines to visit his paramours. Maybe he killed desperate Filipinas. Maybe Ray was a tourist serial killer. Deal with it later, Charlie thought. For now, there's a soul vessel to retrieve. Charlie got out of the cab outside of the Fontana, an apartment building just a block up from Ghirardelli Square, the waterfront chocolate factory turned tourist mall. The Fontana was a great, curved, concrete-and-glass building that commanded views of Alcatraz and the Golden Gate Bridge, and that had drawn the disdain of San Franciscans since it had been built in the 1960s. It wasn't that it was an ugly building, although no one would argue that it wasn't, but with the Victorian and Edwardian structures all around it, it looked very much like a giant air conditioner from outer space attacking a nineteenth-century neighborhood. However, the views from the apartments were exquisite, there was a doorman, underground parking, and a pool on the roof, so if you could handle the stigma of residing in an architectural pariah, it was a great place to live. The address Ray had given him for Madison was on the twenty-second floor, and so, presumably, was her soul vessel. Charlie wasn't sure of the exact range of his unnoticeability (he refused to think of it as invisibility, because it wasn't), but he hoped that it reached twenty-two floors. He was going to have to get past the doorman and into an elevator, and posing as an estate buyer wasn't going to work. Ah, well, nothing ventured, nothing gained. If he got caught, he'd just have to find another way in. He waited by the door until a young woman in business attire went in, then followed her into the lobby. The doorman didn't even look at him. Ray saw Charlie get out of the cab and told his own driver to stop a block away, where he hopped out, threw the driver a five and told him to keep the change, then dug in his pocket for the rest of the fare while the driver pounded on the wheel impatiently and cursed under his breath in Urdu. â€Å"Sorry, it's been a while since I took a cab,† Ray said. Ray had a car, a nice little Toyota, but the only parking place he could find was eight blocks away from his apartment in the parking lot of a hotel managed by a friend of his, and when you got a parking place in San Francisco, you kept it, so Ray mostly used public transportation and only drove the car on his days off to keep the battery charged. He'd jumped in a taxi outside Charlie's shop and shouted, â€Å"Follow that cab!† thus completely terrifying the Japanese family in the back. â€Å"Sorry,† Ray said. â€Å"Konichiwa. It's been a while since I took a cab.† Then he jumped back out and caught a cab that didn't have a fare. He sneaked quickly up the street, going from light post, to newspaper machine, to ad kiosk, ducking behind each, staying in his stealth-crouch, and achieving nothing whatsoever except to look like a complete loon to the kid standing at the bus stop across the street. He reached the underground parking entrance of the Fontana just as Charlie was making for the door. Ray crouched behind the key-card pillar. He wasn't sure what he was going to do if Charlie went for the building. Fortunately, he'd memorized Madison McKerny's phone number, and he could warn her that Charlie was coming. In the cab on the way down here he'd remembered where he'd seen her name: on the register at his health club. Madison McKerny was one of the midmorning fuck puppets from the gym, and as Ray suspected, Charlie was stalking her. He watched Charlie fall in behind a young woman in business dress who was heading up the walk into the Fontana, then Charlie was gone. Just gone. Ray came out onto the sidewalk to get a better angle. The woman was still there, she'd gone only a couple of steps, but he couldn't see Charlie. There were no bushes, no walls, the whole damn lobby was glass, where the hell had he gone? Ray was sure he hadn't looked away, he didn't even think he had blinked, and he would have seen any sudden move Charlie might have made. Reverting to the Beta Male's tendency to blame himself, Ray wondered if maybe he'd had some kind of petit mal seizure that had made him black out for a second. Whether he did or not, he had to warn Madison McKerny. He reached to his belt and felt the empty cell-phone clip, then remembered putting his phone under the register when he'd gotten to work that morning. Charlie found the right apartment and rang the bell. If he could get Madison McKerny to come out into the hallway, he could slip in behind her and look through her apartment for her soul vessel. Just down the hall there was a table with an artificial flower arrangement. He'd tipped it over, hoping she was compulsive or curious enough to come out of her apartment to get a closer look. If she wasn't home, well, he'd have to break in. Odds were that with a doorman downstairs, she didn't have an alarm system. But what if she could see him? Sometimes they could, the clients. Not often, but it happened, and – She opened the door. Charlie was stunned. She was stunning. Charlie stopped breathing and stared at her breasts. It wasn't that she was a young and gorgeous brunette, with perfect hair and perfect skin. Nor was it that she was wearing a thin, white silk robe that just barely concealed her swimsuit-model figure. Nor was it because she had disproportionately large but alert breasts that were straining against the robe and peeking out of the plunging neckline as she leaned out the door, although that would have been enough to render the hapless Beta breathless under any circumstances. It was that her breasts were glowing red, right through the silk robe, glowing right out of the dcolletage like twin rising suns, pulsating like the lightbulb boobies of a kitschy Hawaiian hula girl lamp. Madison McKerny's soul was residing in her breast implants. â€Å"I've got to get my hands on those,† Charlie said, forgetting that he wasn't exactly alone and he wasn't exactly thinking to himself. Then Madison McKerny noticed that Charlie was there and the screaming started.

What Are Some Literary Devices in A Rose for Emily - Free Essay Example

Sample details Pages: 3 Words: 762 Downloads: 5 Date added: 2019/04/06 Category Literature Essay Level High school Topics: A Rose For Emily Essay Did you like this example? The story starts off at a house in Jefferson, Mississippi. The overview of the years will give readers a clue about the overall story. In 1893, Emilys father dies. Don’t waste time! Our writers will create an original "What Are Some Literary Devices in A Rose for Emily?" essay for you Create order The next year, she meets a guy named Homer Barron and is last seen entering Emilys home in 1895. The townspeople become concern of the disappearance of Homer. In 1899, Emily stops opening the door and does not leave the house till after five years later. In 1925, the new generation of the IRS comes to ask Ms. Emily about her taxes. Through symbolism, imagery, and allegory, narrative point of view, and theme, we are able to look at A Rose for Emily by William Faulkner deeper than its words.{Transition}. {Topic sentence}. The house was built in 1870. According to the narrator, he states, an eyesore among eyesores (451). The house is described as a white squarish frame with spires and scrolled balconies. This states that Emilys father was doing well for his business after the Civil War. The house also is a symbol for family. She wanted to go from daughter to wife to mother, but sadly, that did not happen. She was stuck at just being a daughter. The house was an image of Emily. As Emily grew older, so did the house. As everyone in the town knew she was getting old and was not going to get married any time soon, the previous quote is true; Emily and the house are both coming off as a tragic eyesore. Just as the constant struggle between the past and the future for Emily began, it started to threaten the present. Examples of the symbols of time are: curtains, the pocket watch, the strand of hair, and tax. The curtains and the lampshade in the bedroom were described as a rose-colored, wh ich symbolled for love. With each tick of the clock, her chances for happiness starts to descend. Emilys hair obviously was not gray when she wanted to get married, which states that she was snuggling with Homers remaining at old age. The tax symbolizes her fathers death as well as her familys financials declining. Her fathers money symbolizes chivalry and sexism. The tax is chivalry because it is the only reason why Emily is allowed to live in her fathers house. It relates to sexism because it basically states that women are not able to work and support herself. So, when the people came to her door, it was a sign to tell Ms. Emily that she is not a helpless woman; she is now another citizen to pay taxes. The point of view is first person. There are three generations in the story: the Jeffersonians, which her father had been a part of; her generations; and the new generation. In the eyes of the new generation, there is no difference between Ms. Emily and the person next to her, which shows a change in tradition. The author is William Faulkner, as stated before. William is from a small town in Mississippi. His family had lost power and money during the Civil War. As readers might have noticed, A Rose for Emily tackles the issues on race, gender, and class in the south. The story is considered gothic literature, which vergers over horror and romanticism. The themes that regard this story is tradition, loneliness, acceptance, isolation, and letting go. Loneliness ties in with the tax issue. Emily instructed the townspeople to talk to her father for any tax related stuff. This shows that Emily was stuck in the past and did not like change or letting go. She refuses to accept her fathers death. She keeps his body in the house until the townspeople had to come and get him. The same goes for Homer. She had him poisoned so that they could be together when he had rejected marriage. By doing this, she proves herself that she is not at all lonely. There is irony that ties into this. She did not want to be alone so she killed Homer, but yet she isolated herself from the townspeople. Going more into acceptance, Homer is from the North. The townspeople did not like him due to that. The death of Emilys father left Emily at a miserable, dark stage. She could not function as her normal self. Thus, killing Homer and keeping his remainings in the basement, where no one could discover his body. A Rose for Emily is more than just its own storyline and words. Its usage of symbolism, imagery, and allegory, point of view, and themes is what made the story itself unique.

Military Leader Assessment and Development - 1450 Words

Today’s military leadership was defined and cultured through revolutions, civil war, conflicts, and currently a combat era lasting almost ten years. Through recent leadership development changes brought on by former Secretary of the Army, Dr. Francis Harvey, the military has become an entity trying to keep ahead of the incessant derogatory diversions to the honorable way of life impeding military leadership everyday. Disregard for human life, loss of the moral compass, innuendo, and complacency have caused the hierarchy to struggle with the leadership model that has formed the civilian populace and ultimately, the future leaders of the military. The leadership model from FM 6-0 serves to guide and provide a basis for thinking and†¦show more content†¦Building family readiness groups, singles opportunities, diversity courses, training on â€Å"Don’t Ask, Don’t Tell and involving the Chaplain Corps has, and continues, to build a stronger military. This allows for a better transition into a civilian position upon leaving the military. Additionally, it allows for a well-rounded leader to the betterment of the organization. The current Warrior Ethos was authorized by former Army Chief of Staff, Eric K. Shinseki and written (in part) by SFC Matt Larsen, USMC and US Army. (Washington Post, 2003) It encompasses all thoughts and ideals of a service member in combat. Although misconstrued with the Soldier’s Creed, it is only four lines and focuses on the mission, the individual, and the team. Leadership and the encouragement of the team is the epitome of the Warrior Ethos. Using the ethos in everyday activities is stressed throughout all levels of command and through every phases of military schooling. By taking care of military personnel, whether delivering logistics, providing medical care, or administrative paperwork, leaders ensure the inclusion of the ethos. Not taking care of personnel, we ultimately do a disservice to them and their families. Over the next ten years, honor and values must be stressed in the military. The American people trust the military more than they trust their own elected officials. AsShow MoreRelatedMilitary Leadership Development1224 Words   |  5 Pagesï » ¿Abstract Leadership development in the military is critical to its mission and objectives. Understanding and embracing leadership will foster an agile culture and facilitate attainment of strategic goals. People desire quality leadership to assist with achieving their goals, albeit personal or professional development. Having a clear vision and the motivation to perform at high-levels influences others to work synergistically together to achieve organizational goals. Insomuch, employees value beingRead MoreEssay Strategic Leadership1068 Words   |  5 PagesStrategic Leadership The only thing harder than being a strategic leader is trying to define the entire scope of strategic leadership a broad, difficult concept. We cannot always define it or describe it in every detail, but we recognize it in action. This type of leadership involves microscopic perceptions and macroscopic expectations. Volumes have been written on the subject, which may in fact contribute to the difficulty of grasping the concept. One finds confusing and sometimes conflictingRead MoreEXAM 1 926 Words   |  4 PagesPRINCIPLE WAYS IN WHICH LEADERS DEVELOP OTHERS? COUNSELING, COACHING, MENTORING 2 WHICH ATTRIBUTE OF THE BROADLY SKILLED NCO PORTRAYS THE NCO AS ONE WHO EMBRACES PERSONAL AND PROFESSIONAL DEVELOPMENT? LEADER DEVELOPER 2 HOW CAN SOLDIERS INCREASE THEIR CHANCES OF BEING MENTIED? ACTIVELY SEEKING PERFORMANCE FEEDBACK; ADOPTING AN ATTITUDE OF LIFELONG LEARNING 3 WHICH OF THE FOLLOWING IS ONE OF THE LEADER PRIORITIES IN MENTORING? EMPHASIZE PROGRAMS DESIGNED TO PREPARE SOLDIERS AND LEADERS TO OPERATE AND MAKERead MorePoor Leadership, Or The More Widely Known Phrase â€Å"Toxic1218 Words   |  5 Pagesleadership†, has been a topic of concern throughout the history of the Army. The Army’s recently published leadership doctrine says that, â€Å"Army leaders motivate people both inside and outside the chain of command to pursue actions, focus thinking, and shape decisions for the greater good of the organization.† (ADP 6-22, 2012) There are many examples of leaders in recent years that have been relieved due to negative effects on their organizations. Poor leadership is commonly portrayed by telltale characteristicsRead MorePersonal Thinking Styles : Life Styles1745 Words   |  7 Pageshas a better understanding of themselves, they have a chance to become better leaders. Leadership is interlinked with behaviour and responsibility since people often emulate what is being done by their leaders. The essay focuses on three aspects they include: personal thinking styles, impact on management styles, and finally the genesis of personal styles. Personal Thinking Styles From the life styles inventory assessment, my two outstanding personal styles are competitive and humanistic-encouragingRead MoreThe Mine Resistant Ambush Protective808 Words   |  4 Pagesremarkable speed of development and production at the time the United States shifted its counterinsurgency strategy in Iraq. The controversy over the MRAP program revolved around the three year delay from when the field initially identified its need until its production. This paper asserts that while MRAP development and production speed was impressive, the slow reaction to the enemy’s Improvised Explosive Device (IED) capability and the lack of doctrine and concept development led to delay. To supportRead More1. The 2013 Army Strategic Planning Guidance (Aspg) Describes1707 Words   |  7 Pagesacross the range of military operations; †¢ develop leaders to meet the challenges of the 21st century; †¢ adapt the Army to more effectively provide land power; and †¢ enhance the all-volunteer Army. Which imperative is the most important and why? Give an example of something that the Army could do to enhance capabilities in that domain. The most important imperative of the Army Campaign Plan is to develop leaders to meet the challenges of the 21st century. Leaders at all levels must beRead MoreThe Effects Of Post Traumatic Stress Disorder1749 Words   |  7 Pagesfrom family. Reports have also shown that 5.5% of the population has been diagnosed with PTSD, whereas 13.2% have been identified within operational military units that have been deployed to Iraq and Afghanistan (Crum-Cianflone, Frasco, Armenta, Phillips, Horton, Ryan, Leardmann, 2015). These numbers emphasize the importance of leaders within the military to utilize the supportive approach to provide for their follower’s well being and assist them in functioning through these difficult tasks. DeploymentsRead MoreSoldiers Lead A Unique And Exclusive Military Lifestyle1523 Words   |  7 PagesSoldiers lead a unique and exclusive military lifestyle. Along with the stresses of raising a family and working a specialized job, they are tasked with maintaining a physical fitness regimen that ensures they will be ready for the rigors of training for the preparedness of deployment. The Army recognizes that the selfless dedication and commitment of Army families directly contributes to the readiness of our Soldiers. Families are the force behind the force. Throughout the year, the Army observesRead MoreDescription Of A Trainer Interview1599 Words   |  7 PagesMilitary Trainer Interview There are several different types of Trainers that exists within the military. All of which are important in nature. The particular trainer I will be interviewing is a Chemical Warfare Trainer. Soldiers specially trained and assigned to the job of a Chemical Warfare Trainer has the job of training military solder how to prepare and protect themselves from different chemical agents that may be used against them in an attack. The trainer is well versed in the different

Essay about Discrimination Against the Deaf Culture

The deaf community does not see their hearing impairment as a disability but as a culture which includes a history of discrimination, racial prejudice, and segregation. According to an online transcript,â€Å"Through Deaf Eyes† (Weta and Florentine films/Hott productions Inc., 2007) there are thirty-five million Americans that are hard of hearing. Out of the thirty-five million an estimated 300,000 people are completely deaf. There are ninety percent of deaf people who have hearing parents (Halpern, C., 1996). Also, most deaf parents have hearing children. With this being the exemplification, deaf people communicate on a more intimate and significant level with hearing people all their lives. â€Å"Deaf people can be found in every ethnic group,†¦show more content†¦According to an online journal by Carla A. Halpern, in 1817, a Connecticut clergyman named Thomas Hopkins Gallaudet, opened the first permanent school for the deaf in Hartford (Halpern, C., 1996). This d eaf school was for American children which only had seven students and a head teacher by the name of Laurent Clerc. Clec was from the Paris Institution for the Deaf and had been deaf since infancy. He bought to the United States a nonverbal form of communication known as French sign language (Halpern, C., 1996). The technique that Clerc taught was by the use of his hands, which he communicated with French sign language, blended with a bit of signs used by students in the United States. To Gallaudet the language was a inspiration which he called it, â€Å"Highly poetical† (Weta and Florentine films/Hott productions Inc., 2007), but to Clerc and many of the deaf people, the using of sign was natural and useful. This was a result of a created acculturated nonverbal language known as American Sign Language (ASL). As new schools for the deaf spread west and south, American sign language also evolved as well in the states of New York, Pennsylvania, Virginia, Ohio, Kentucky, Ten nessee, Indiana, Illinois. By the year of 1864, Abraham Lincoln signed a law constituting the first college in the world for deaf students called Gallaudet University and all these schools used sign as a curriculum (Weta and FlorentineShow MoreRelatedChildren With Disabilities Act ( Ada )1222 Words   |  5 PagesBefore 1990 the United States did not systematically have tools or laws in place for Deaf individuals. In 1991, the Americans with Disabilities Act (ADA) – a civil rights law was implemented across the U.S [with four sections] that prohibit discrimination against people with disabilities including deaf and hearing impaired people. The purpose of the ADA is to make sure that people with disabilities have the same rights and opportunities as everyone else. Each section of the ADA – employment, governmentRead MoreThe Deaf Community and Deaf Culture Essay1199 Words   |  5 PagesFrom antiquity, being deaf was looked upon as an undesirable and a culture which wa s disconnected with the rest of mainstream society. Often members of the community found themselves ostracized by members of other cultures, who viewed them with suspicion, and were thought to be possessed, or in communion, with undesirable â€Å"spirits†, particularly during the advent of the Christianity that was in practice during the Middle Ages. During this period, before the advent of Gutenberg’s metal, movableRead MoreEssay about Colombia Report1229 Words   |  5 Pages The Deaf population in the United States is composed both of individuals Deaf since early childhood and individuals who lost their hearing later in life. The quot;Deaf Communityquot;, a heterogeneous mix of people from all walks of life, represents every socio-economic and racial category. However, this group of people consider themselves quot;a communityquot; because they are bound by a common culture, history, heritage and, most importantly, a common language. This language, which forms th eRead MoreThe American Heritage Dictionary Of The English Language1591 Words   |  7 PagesWhen I thought of deaf culture, I wanted to first see if I could find any definitions so that I could get a general idea as to what it meant before I started doing all my research on it. So I started with the word culture first. The American Heritage Dictionary of the English Language, Fourth Edition (online version) states: 1. a. The totality of socially transmitted behavior patterns, arts, beliefs, institutions, and all other products of human work and thought. b. These patterns, traits,Read MoreWhite Privilege And Black Privilege1578 Words   |  7 Pagesmaintain an elevated status in society that masks racial inequality. It is also considered a system of advantage based on race, as well as societal privileges that benefit white people. It is usually known as the â€Å"other†, or the opposite side of discrimination. Some people in society, typically people of color, feel as though people with white skin have benefits over people of color, just because they’re white. White privilege is sometimes seen as a higher social status, having the freedom to move,Read MoreThe Case Of Bank Of America Vs. The Deaf1234 Words   |  5 PagesIntroduction Laws against discrimination of any kind are implemented so that each individual is able to have an equal opportunity at employment. In the case of Bank of America vs. the deaf employee who wanted an interpreter to work with them, there was an indication of discrimination towards the individual. The Americans With Disabilities Act of 1990, was applied to prevent these types of acts to happen, and due to the issues Bank of America had in rebellion of this act, caused the lawsuit by theRead MoreIs Deafness a Disability or a Way of Living?1593 Words   |  7 PagesTwo centuries ago, the Deaf community arose in American society as a linguistic minority. Members of this community share a particular human condition, hearing impairment. However, the use of American Sign Language, as their main means of communicating, and attendance to a residential school for people with deafness also determine their entry to this micro-culture. Despite the fact that Deaf activists argue that their commun ity is essentially an ethnic group, Deaf culture is certainly different fromRead MoreDiscriminations True Meaning1590 Words   |  7 Pagesâ€Å"The only difference between man and man all the world over is one of degree, and not of kind, even as there is between trees of the same species. Where in is the cause for anger, envy, or discrimination?† (Gandhi). The only difference between each person is personality; each individual has something to offer. Many people judge others based on first impressions because usually it is the only time they will see the person in their life. They usually do not want to take time out of their day to getRead MoreThe Is A Simple Term Essay1308 Words   |  6 PagesAudism is at face value a simple term. The belief that one is better than another due to their deafness. To many audism is to deaf people what racism is to non caucasian people. That analogy seems to be the most accurate and helpful when teaching someone about audism. Audism is not a new concept. However, the word is. *insert quote*/citation. Just as we all perpetuate, to a degree, racism and sexism. We all perpetuate audism, even on an unconscious level. The society we live in supports audists beliefsRead MoreThe Deaf President Now Movement And Subsequent Gallaudet University Protest Affect Deaf Community1656 Words   |  7 Pagesthe ‘Deaf President Now’ movement and subsequent Gallaudet University protest affect the Deaf community in America?† Table of Contents â€Æ' Introduction: The Deaf President Now movement and Gallaudet University protest did not only achieve its aims, this revolution brought unity to the Deaf Community

Tax Income Be Estimate from Financial Report - Myassignmenthelp.Com

Question: Discuss about the Tax Income Be Estimate from Financial Report. Answer: Introduction According to the Australian Accounting Standard Board, the income tax accounting is a tool which completes the balance sheet in order to identify both the current tax penalty of dealings and the future tax penalty of the coming settlement of the carrying sum of all the assets and liabilities of the company. The current report is focused on describing the objective of accounting in relation to the income tax, which also helps to identify the deferred tax assets and liabilities and compare them with the unused tax losses. Further, it includes the comparison of the income tax of selected companies and impact on decision making of the stakeholders in a situation where deferred tax assets and liabilities are not recorded in the financial statements of the company. Objectives of Accounting for the purpose of Income Tax The purpose of bookkeeping for income tax is to identify the sum of tax to be paid or refundable in the current year and also identify the deferred tax assets and liabilities for the events of tax penalty in future in the financial statements of the company (Dudin et al. 2015).The main objective is to maintain the balance sheet of accounts for deferred taxes more consequential for the company. According to the Australian Accounting Standards Board bookkeeping is used to measure the amount of income tax for current and future events. The accounting is needed because the tax penalty for most events identified in the statements is incorporated in calculating the income tax to be paid in a current year. But the laws related to tax always differ from the detection and calculation requirements of the accounting standards. The differences occur in the sum of income taxable and before tax income for the year, and also between the bases of tax of assets and liabilities and their recorded sum in the statements. It helps to identify the amount of settlement of the carrying sum of the assets that are recorded in the statements of finance of the company. Another objective of accounting in income tax is that it also records the transactions about the deferred tax and liabilities of the current year in the financial report of the company. Hence it will affect the total goodwill increasing in the business (Tran, 2015). The bookkeeping also deal with the identification of the tax assets which are arising from the unused tax credits or losses, the presentation of the taxable income and the disclosure of the data associated with the income tax in financial statements. The accounting for the tax is the greatest specialization in the field of accounting. By considering aspects of corporate accounting and reporting; there are various objectives of accounting for income tax and evaluating a companys operations. The other objectives of bookkeeping for the purpose of income tax are as follows: Period of Payments: Accounting for income tax allows the company to control is a flow of cash and reduce its tax amount to be paid on cash transactions. For a company, it is profitable to pay the taxes today in spite of paying them in future. Funding Considerations: The tax accounting permits the company to manage its financial flexibility. There are several effects of funding for the operation of the company with equity and debt. It will help the company to plan according to it and maintain the same flexibility in future events. Identification of deferred tax assets and liabilities A deferred tax asset or liability should be identified for all the temporary differences which are taxable. It excludes the extent, from which the tax liabilities arise, such as The preliminary identification of goodwill, or Goodwill for which paying the tax back is not deductible The preliminary identification of assets and liabilities in the deal, which is not a combination of business at the time of dealing and also neither affects the profits before tax nor the profit after tax (Badenhorst and Ferreira,2016) According to the Australian Accounting Standard Board, the temporary variation of tax which is linked to the investment in branches, associates and subsidiaries and also holds an interest in joint venture, identifies a deferred tax responsibility (Australian Accounting Standard Board, 2017). Comparison of deferred tax assets with tax losses Deferred tax assets are inbuilt in the identification of assets whose carrying sum will be retained in the form of benefits of economic which flow through the company in coming years. In case if the carrying some of the asset is more than the tax payable, the sum of economic benefits will be even more than the amount allowed as a tax deduction (FASB.org, 2017). This is termed as temporary variation and is a compulsion to pay the income tax in future years as a deferred liability tax. As soon as the company regains the carrying sum of the assets, the temporary variation will reserve, and the company will have payable revenues (Australian Accounting Standard Board, 2017). This will make it feasible that the profitable benefits will flow through the company in the shape of tax payments. For instance, when an asset is being carried at the fair value without any equal adjustment made for tax purposes, a temporary deductible variation will occur in the form of deferred tax expenses. A deferred asset should be identified for further carrying the losses and credits of unused tax to the level that it is feasible that the future payable profit will be accessible against which the losses and credits of the unexploited tax can be utilized (Fischer and Gallmeyer (2016). The standard for distinguishing the overdue tax assets occurring from carrying forward the losses and credits of the unused tax is similar to the standard for identifying the overdue tax asset occurring from temporary deductible variation. On the other hand, the subsistence of unexploited tax losses is strong confirmation that prospect payable income may not be accessible. Thus, when a business has a record of current losses, the company identifies an overdue tax asset occurring from the unused tax credits (Rutledge, Karim Kim, 2016). It has a limited scope that the company has enough payable temporary variation and also they have a persuasive proof that adequate payable income will be accessible against which the unexploited tax credits can be exploited by the company (Tomlinson,2018). In such conditions, it is essential to disclose the level of overdue tax assets and the nature of confirmation supporting its identification. Comparing the information relating to Income tax in the financial statements of selected companies Herein, this part of report comparison is made in relation to the income tax expense information between ADAMS Limited and EAGERS Limited. This comparison will show the differences between disclosure practices in both the companies and how these companies account for tax expenses as current and deferred in their financial statements. All the figures below are as per the year 2016. The basis of this comparison is: Income tax expenses accounted for profit and loss According to the annual report of both the companies, it has been determined that income tax expenses are inclusive in the statement of profit and loss of the company. The amount of income tax expense in EAGERS Ltd was $35879 while the amount of income tax expense in ADAMS Ltd was $11651. It is clear from these figures that income tax expenses of EAGERS Ltd are more than that of the ADAIRS Ltd. This shows that the income of EAGERS Ltd after deduction of all the direct and indirect expenses, i.e. net income is more than that of the ADAIRS Ltd. Income tax included in other comprehensive income Other Comprehensive income is that part of revenues, gains, expenses, and losses that are excluded from net income in the income statement because of not being realized till date (Other comprehensive income, 2018). An expense or income is realized when the underlying transaction is said to be completed rather another comprehensive form of income are listed after the net income. The income tax expenses in other comprehensive income so stated in its financial statements of EAGERS Ltd amounted to $3253. On the other hand, according to the financial statements of ADAMS Ltd, there were no income tax expenses in other comprehensive income. However, there was income tax benefit amounted to $531. This shows that there is some part of income that company will realize as income tax benefit in future after the completion of underlying transactions. Deferred and current tax components of income tax expense In ADAIRS Ltd components of current tax in income tax expenses were: Income tax of current year was $10900 Adjustment of current tax for previous year was $23 Components of Deferred tax: Reversal and origination of temporal difference was $728 In EAGERS Ltd Current tax amounted to $26885, and deferred tax amounted to $8994 (Annual Report EAGERS Ltd, 2016). Components of deferred tax in income tax expenses are: In respect to the current year $8407 Reclassified from equity $587 From the above figures it has been analyzed that, in EAGERS Ltd, there is no adjustment regarding the current tax of previous year while the same is included in ADAIRS Ltd. Disclosure of deferred tax assets and liabilities in statements of financial position EAGERS Ltd has made disclosure of only deferred tax liability in its statement of financial position. Deferred tax liability disclosed is amounted to $7447. On the other hand, ADAIRS Ltd had made disclosures about both deferred tax assets and deferred tax liability in its statement of financial position. Deferred tax assets amount to $6725, and deferred tax liability amounts to $12453 (Annual Report ADAIRS Ltd, 2016). This shows that policies of disclosure of deferred tax assets and deferred tax liabilities in the financial statements are more clear and transparent in ADAIRS Ltd than that of EAGERS Ltd. However, deferred tax liability is created when accelerated depreciation is used for tax purpose and not for financial reporting purposes (Deferred Tax Liability, 2018). This means both the companies use accelerated depreciation for tax purpose and not for reporting purpose. Impact on decision making of stakeholders when deferred asset and liabilities are not recorded. The deferred tax assets and liabilities can directly affect the cash flow of the company for subsequent years if they are not recorded in the financial statements. In the situation, if the company has not taken into account the deferred tax asset and liabilities companies will not be able to determine the calculation for the assumption of sales (Szbilir, Kula Baykut, 2015). According to the annual report of the ADAIRSlimited the deferred tax liability is around $12395000 in the current year. If this is eliminated from the income statement, it will not present a viable picture of the companys financial position. elimination of this information and related notes will not offer the temporary variation on the bases of tax assets and liabilities and the carrying sum which will not complete the purpose of reporting the financial accounting. It will also affect the decision-making process of the stakeholders as they will not proper and complete information about the deferred tax assets and liabilities. Nonrecording of this will lead to the inaccurate calculation of the companys earning and its equity position. (Annual Report ADAIRS Ltd, 2016) The recording of deferred tax assets and liabilities is important for a company because the assets are valued at the fair market price, and increase in their value creates valuation equity. By considering annual report of both the companies it can be noticed that without accounting and deferred assets and liabilities accounting for tax, the level of equity is being overstated this will affect the decision of the investors. If the deferred tax is added, it reflects the rise in the value of the assets, and then a correct image of companys operation is presented (Annual Report EAGERS Ltd, 2016). Conclusion From the above report, it can be concluded that accounting of tax treatment is important to ensure appropriate presentation of financial statements. It also helps the company to identify its deferred tax assets and liabilities. Companies are essential to provide an appropriate presentation of deferred tax liabilities and assets to provide viable information to stakeholders so they can make informed decisions. With the absence of this information; transaction of income tax in financial statements will showcase true picture and inter, and intra comparison will not be viable. References Dudin, M., Prokofev, M., Fedorova, I., Frygin, A., Kucuri, G. (2015). International Practice of Generation of the National Budget Income on the Basis of the Generally Accepted Financial Reporting Standards (IFRS). Tran, A. (2015). Can Taxable Income Be Estimated from Financial Reports of Listed Companies in Australia.Austl. Tax F.,30, 569. Badenhorst, W. M., Ferreira, P. H. (2016). The Financial Crisis and the Value?relevance of Recognised Deferred Tax Assets.Australian Accounting Review,26(3), 291-300. Fasb.org. Summary of Statement No. 109. (2018).Retrieved from https://www.fasb.org/summary/stsum109.shtml? [Accessed on 29th January 2018]. Fischer, M., Gallmeyer, M. (2016). Taxable and tax-deferred investing with the limited use of losses.Review of Finance,21(5), 1847-1873. Tomlinson, S. (2018).Deferred tax assets on unrealised losses.KPMG. Retrieved from https://home.kpmg.com/xx/en/home/insights/2016/01/ifrs-deferred-tax-assets-unrealised-losses-amendments-ias12-290116.html.[Accessed on 29th January 2018]. Annual Report ADAIRS Ltd, 2017. [Online] Retrieved from https://www.asx.com.au/asxpdf/20170928/pdf/43mq1z3ptp183t.pdf. [Accessed on 29th January 2018]. Annual Report EAGERS Ltd, 2017. [Online] Retrieved from https://www.asx.com.au/asxpdf/20170421/pdf/43hnhpdy4hgyfk.pdf.[Accessed on 29th January 2018]. Deferred Tax Liability, 2018. [Online] Retrieved from https://www.investopedia.com/exam-guide/cfa-level-1/liabilities/tax-deferred-liabilities.asp. [Accessed on 29th January 2018]. Other comprehensive income, 2018. [Online] Retrieved from https://www.accountingtools.com/articles/what-is-other-comprehensive-income.html.[Accessed on 29th January 2018]. Szbilir, H., Kula, V., Baykut, L. E. (2015). A Research on Deferred Taxes: A Case Study of BIST Listed Banks in Turkey.European Journal of Business and Management,7(2), 1-10. Rutledge, R. W., Karim, K. E., Kim, T. (2016). The FASB's and IASB's New Revenue Recognition Standard: What Will Be the Effects on Earnings Quality, Deferred Taxes, Management Compensation, and on Industry?Specific Reporting?.Journal of Corporate Accounting Finance,27(6), 43-48. Australian Accounting Standard Board, 2017.[PDF]. Income Tax. Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB112_08-15.pdf.[Accessed on 29th January 2018].

Business Foundation Marketing Goals and Plans

Question: Discuss about the case study Business Foundation for Marketing Goals and Plans. Answer: Introduction For this research paper, I would like to select McDonalds Australia Holdings company as a research company. This paper would be helpful to develop a marketing plan for the success and growth of the organization. Along with this, this research paper would portray a target market and also produces a new sustainable product that the firm may introduce in its target market to attract more customers. This research paper would also be beneficial in order to provide background information and to conduct SWOT analysis of the organization. Moreover, by considering the SWOT analysis, this paper would be helpful in order to describe the segment variables as well as target market of the organization. This paper would also elucidate the customer value that is provided by the new product of the firm. Furthermore, this paper would also be valuable in order to explain how the new product fits with the SWOT analysis through describing one strategy profile being addressed. Company Background McDonalds Australia Holdings Limited is a private company that establishes as well as manages a chain of family restaurants. In other words, McDonald's generates its profits from the establishment as well as management of the McDonald's chain of restaurants in Australia. The head office of the company is located in Thornleigh, New South Wales. It is a subsidiary of McDonalds Australia Property Funding LLC. The company employs just about 6,600 employees to serve the customers in an effective and a proper manner (McDonald's Australia, 2016). Along with this, the organization generates income by providing food and beverages services to the customers. For case, hamburgers, cheeseburgers, French fries, chicken, desserts, and beverages are the major products/services that the form provide to its customers. In addition to this, McDonalds uses different and innovative marketing strategies as well as tactics in order to accomplish competitive advantages over the competitors. SWOT Analysis SWOT analysis refers as a study that is assumed by business organizations in order to make out their internal strengths as well as weaknesses, and their external opportunities along with threats. The below given table is helpful to represent the SWOT analysis of McDonald's: Internal Environment Strengths Weaknesses Strong brand name and value in the global market High quality food Strong financial position (Bhm, 2009). Highest fast food market share Partnership with best brands Affordable price Healthy environment and professional training to employees Low product differentiation Unhealthy food menu Children targeting strategy (Lamb, Hair and McDaniel, 2008). Negative publicity External Environment Opportunities Threats Product diversification Upgraded Menu (Mcfarlin and Sweeney, 2014). Initiate of home meal delivery services Adaptation of new technology High competition Healthy Lifestyles Trend More Health-Conscious Customers GMO regulations (Davidson, 2012). Finding In this section, I would like to discuss the SWOT (strengths, weaknesses, opportunities and threats) analysis of McDonald's Australia Holdings Limited. I will describe all the major elements of the SWOT analysis in an effective and a proper manner. Explanation of the SWOT Table: The above given table is helpful to identify the internal strengths and weaknesses of the company. Along with this, the table is also valuable to make out the external opportunities and threats of the firm. All the major elements of SWOT analysis are described as below: Strengths: The strengths of McDonalds make it a global leader in the fast food restaurant market. The major strengths of McDonalds are as below: Strong Brand Name and Value in the Global Market: McDonalds has a strong brand name and image in the market that makes it competitively strong in the marketplace (Yuece, 2012). High Quality Food: McDonalds offers safe and high quality food to the customers that also make it superior in the market. Strong Financial Position: The financial position of the McDonald's is very strong. For case, in 2015, the firm generated approximately $25 billion revenue in all over the world. Highest Fast Food Market Share: McDonalds holds highest market share in the industry. For case, it holds 77% market share in burger fast food industry. It is also one of the major strength of the firm (Boone and Kurtz, 2015). Partnership with Best Brands: McDonald's has its partnership with best brands and also serves products of popular brands such as: Coca Cola, Heinz ketchup, Dannon Yogurt, and so on to its customers. Affordable Price: McDonalds offers a large variety of food beverage products at a very affordable and reasonable price to its customers (Wright, Frazer and Merrilees, 2007). Healthy Environment and Professional Training To Employees: McDonalds provides a very healthy environment to its customers and employees. Moreover, the firm also provides professional training to its employees; so they can deal with customers in a professional and polite manner. Weaknesses: The weaknesses of McDonalds are connected to the products, market focus, and processes of the firm. The major weaknesses of the firm are as follow: Low Product Differentiation: McDonalds is providing the similar fast food products the same as its competitors to the customers that is the major weakness of the firm (Mcfarlin and Sweeney, 2008). Unhealthy Food Menu: McDonalds takes in unhealthy meals as well as drinks in its menu that has become a major reason of obesity. Children Targeting Strategy: McDonalds mainly focuses and targets to the children to increase the profitability of the firm (Fleisher, and Bensoussan, 2015). Negative Publicity: McDonalds is identified for carbs, fat, sugar and salt loaded food that is also one of the major weakness of the firm. Opportunities: The opportunities of the firm are associated to its product mix as well as global growth. This element of the SWOT analysis is a sign of the external strategic factors that hold up the success and growth of business (Boone, and Kurtz, 2014). The core opportunities McDonalds are as below: Product Diversification: The firm has the opportunity to develop new and diverse products to increase its sales and revenues. Upgraded Menu: In current, the demand of healthier food has been increased. In this situation, McDonalds may upgrade its menu by including healthier and organic products/services to capture this opportunity in an effective way (Lamb, Hair and McDaniel, 2012). Initiate of Home Meal Delivery Services: McDonalds must capture the opportunity of delivering foods at home or offices in order to improve its customer base effectually. Adaptation of New Technology: McDonalds must make use of advanced technologies to deliver very fast services to its customers (Boone and Kurtz, 2015). Threats: McDonalds threats are based on the socio-cultural trends as well as competitive rivalry. The major threats to the business are as below: High Competition: High completion is a major threat that limits the business growth of the firm. The main reason behind it is that, in current, the restaurant industry has become highly competitive (Payne, and McDonald, 2012). Healthy Lifestyles Trend: The healthy lifestyles trend is also a major threat to McDonald. It is because of it put off consumers from eating at McDonalds that offers unhealthful products to the customers. More Health-Conscious Customers: Many consumers has become very health conscious. They prefer organic products and healthier products. This has become the major subject of concern or threat to the McDonalds. GMO Regulations: GMO regulations are also a major threat for the McDonalds. It is because of they have the prospective to limit products of the firm. In current, McDonalds does not have an inclusive policy on GMO ingredients (Boone and Kurtz, 2010). In this way, this element of the SWOT analysis explains that McDonalds should develop new policies as regards GMO ingredients products and also produce healthier products in order to attract health-conscious consumers. Recommendations On the basis of the explanation of all the major elements of the SWOT analysis, it can be said that McDonalds can enhance its business capability all the way through continuous global expansion, more than ever in high-growth markets. In addition to this, the firm can condense risks by developing new products and also entering new industries that is linked to the fast food restaurant industry. On the other hand, the firm should use effective strategies in order to improve its position in the marketplace. Target Market: McDonalds should target different age group customers in place of the children to improve the market position in long run. The firm should make changes in its products and also introduce different flavors, different taste fast food, and beverage products to target as well as attract the different age group customers. New Product Description: McDonalds should introduce healthier and organic products in order to attract health-conscious consumers. For example, the firm should introduce fresh juices, energy drinks, and fruit vegetable smoothies in order to retain health conscious consumers in an effective way (McDonald, 2007). Along with this, McDonalds should provide organic products, vegetables fresh fruit, and the products that contain all-natural ingredients to the customers. Customer Value Proposition: The success of an organization totally depends on its customers. McDonalds should provide full value to its customers in order to improve its position in the market place. McDonalds can give full value to the customers all the way through providing healthy products to them. Moreover, McDonalds should listen in its customers carefully and also implement suggestion provided by them in order to enhance the market position in an effective and a more comprehensive manner. Justification of New Product: The SWOT analysis points out that the unhealthy foods or products loaded with carbs, fat, and sugar is the major weakness of McDonalds (McDonald, 2007). As a result, McDonalds should adopt and implement an innovation strategy in order to produce fresh juices, fruit vegetable smoothies, energy drinks, fruit vegetable juice, and vegetable foods products to retain its existing customers and to attract new customers in an effective and a significant manner. References Bhm, A. (2009). The SWOT Analysis. Australia: GRIN Verlag. Boone, L. and Kurtz, D. (2010). Contemporary Marketing 2011. USA: Cengage Learning. Boone, L. E. and Kurtz, D. L. (2014). Contemporary Marketing, Update 2015. Australia: Cengage Learning. Boone, L. E. and Kurtz, D. L. (2015). Contemporary Marketing.USA: Cengage Learning. Davidson, H. (2012). Offensive Marketing. Australia: Routledge, Fleisher, C.S. and Bensoussan, B.E. (2015). Business and Competitive Analysis: Effective Application of New and Classic Methods. Australia: FT Press. Lamb, C.W., Hair, J. F. and McDaniel, C. (2008). Essentials of Marketing. USA: Cengage Learning. Lamb, C.W., Hair, J.F. and McDaniel, C. (2012). Marketing. USA: Cengage Learning. McDonald, M. (2007). Malcolm McDonald on Marketing Planning: Understanding Marketing Plans and Strategy. Australia: Kogan Page Publishers. McDonald, M. (2007). Marketing Plans: How to Prepare Them, how to Use Them. Australia: Butterworth-Heinemann. McDonald's Australia. (2016). About Maccas. [Online]. Available at: https://mcdonalds.com.au/about-maccas [Accessed On: 4th Aug. 2016]. Mcfarlin, D. and Sweeney, P.D. (2014). International Management: Strategic Opportunities Cultural Challenges. Australia: Routledge. Mcfarlin, D.B. and Sweeney, P.D. (2008). International Management 2008 Edition: Strategic Opportunities And Cultural Challenges. Australia: Dreamtech Press. Payne, A. and McDonald, M. (2012). Marketing Planning for Services. Australia: Routledge. Wright, O., Frazer, L. and Merrilees, B. (2007). McCafe: the McDonald's co-branding experience. Journal of Brand Management, 14(6), pp. 442-457. Yuece, I. (2012). SWOT Analysis of McDonalds and Derivation of Appropriate Strategies. Australia: GRIN Verlag.