Things Fall Apart By Chinua Achebe - 1000 Words

Chinua Achebe first novel was called Things Fall Apart it was distributed in 1958.Achebe composed Things Fall Apart because of European books that delineated Africans as savages who should have been illuminated by the Europeans. Achebe presents to readers his kin s history with both qualities and flaws by depicting, for instance, Igbo celebrations, the love of their divine beings and the practices in their custom ceremony, their rich culture and other social practices, the pioneer time that was both halting Igbo culture and furthermore gotten a few advantages to their way of life. Things Fall Apart, in this manner coordinates the deceptive of European books that delineate Africans as savages into a radically new light with its depiction†¦show more content†¦Thus, Achebe accuses the white missionaries’ colonial rule and additionally intrusion of the post-colonial of the oppressed Igbo culture; this oppression can be found as far as the mistreated social coherence betwe en the individual and their general public. Besides, Achebe teaches his readers broadly about Igbo society s myths and precepts. Before Achebe composed Things Fall Apart, every one of the books that had been composed about Africa and Africans was composed by Europeans. For the most part, the European works depicted Africans as boorish and uneducated people. The Europeans, seeing that they considered themselves more progressed than Africans were resolved to help Africans move from the old time into the cutting edge time of human advancement and education. Reflection on the Novel In the novel, Things Fall Apart, the impacts of colonialism were amazingly apparent in the Igbo society. As the white outsiders moved into the local s territory, their social qualities changed. Cases of these progressions were apparent in all parts of the Igbo individuals lives, in their religion, family life, young children, and the dead. A large portion of the Igboians was annoyed with the colonization of their general public, however, at last, they were totally unequipped for successfully turn around the progressions that had effectively occurred in their general public. As the English colonized the Igbo society, there were a couple of locals who contradicted it, theShow MoreRelatedThings Fall Apart By Chinua Achebe1415 Words   |  6 Pagesbook Things Fall Apart by Chinua Achebe does just that. This book should be taught in schools because it shows the values and traditions of Achebe’s Igbo culture, persistently teaches life lessons throughout the book, and shows the darker reality of European colonialism in Africa. Chinua Achebe is known as one of the most influential and famous authors to ever write. Chinua Achebe originates from an Igbo background and he expresses that through his writings very well including Things Fall ApartRead MoreThings Fall Apart by Chinua Achebe1324 Words   |  6 Pages Chinua Achebe chose to write his novels in English to reveal a deep response of his people to colonisation and to make that response understood to people all over the world. Things Fall Apart was written in English to teach people worldwide of the struggles he faced and the people of Nigeria faced growing up. Many authors and critics have written about Achebe’s ‘Things fall apart’ adding their valued opinion on what he was trying to say and his decision to write in English. In the followingRead MoreThings Fall Apart By Chinua Achebe Essay1203 Words   |  5 Pages who took their land for monetary gain. This was a dark period of time for Africans that live there. The U.S. Civil War and The Great Depression both can be related, in this instance, to how down their people were because of what happened. Chinua Achebe said it best, â€Å"I would be quite satisfied if my novels...did no more than teach my readers of their past...was not a long night of savagery from which the first European acting on God’s behalf delivered them†(qtd. in â€Å"Morning Yet† 45). In theRead MoreThings Fall Apart By Chinua Achebe1452 Words   |  6 Pagesassume control over the Roman Empire. However, imperialism in Africa remained a recorded element from 1750 to 1945. This paper visits how control and changes were influences over the Africans during this time period as seen through Chinua Achebe’s novel Things Fall Apart. (UKEssays, 2015) Europe was experiencing a few financial and political changes that forced the major European forces to investigate abroad regions to add to their resources during the seventeenth century. In order for the EuropeanRead MoreThings Fall Apart By Chinua Achebe2361 Words   |  10 PagesThings Fall Apart Book Critique Things Fall Apart by Chinua Achebe is a historical fiction novel describing the life of Okonkwo in a Nigerian village succumbing to European ways, in order to portray Achebe’s view on imperialism. It was chosen for us to read by our teacher because it describes imperialism and its effects in an Ibo village of Nigeria. It also shows the treatment of natives by the Europeans and how the natives reacted. Things Fall Apart is useful to our course of studies because itRead MoreThings Fall Apart By Chinua Achebe1265 Words   |  6 PagesThings Fall Apart by Chinua Achebe is markedly relevant to our current course of studies in World History, as it tells a story based on European Imperialism in Africa. Coming off the heels of our Imperialism unit, this post-colonial novel provides very helpful context on different civilizations’ perspectives throughout the Age of Imperialism; aside from analyzing death tolls, descriptions of conflicts, and names of countries, it was previousl y hard to envision what life was actually like during thatRead MoreThings Fall Apart by Chinua Achebe 735 Words   |  3 PagesThings fall apart. Achebe. Ernest Gaines once said, â€Å"I write to try to find out who I am. One of my main themes is manliness. I think Im trying to figure out what manliness really is.† Indeed, every society or culture has its own understanding of an ideal man. Even though these characteristics are different in various parts of the world, the significance of masculinity can never be overestimated. â€Å"Things Fall Apart† by Chinua Achebe is considered as one of the best examples of a riseRead MoreThings Fall Apart by Chinua Achebe692 Words   |  3 Pagesthe way to go. Through commercial trading Islam spread into Igboland, and this led to more Igbo people leaving the Igbo way of life for another, whether it be Islam or Christianity which divide the country in two. In the novel Things Fall Apart written by Chinua Achebe British colonialism and the migration of Muslims to Nigeria led to the change in the faith, social and economic changes in the Igbo society. Traditional Igbo faith believes that there is only one creator or god known as ChinekeRead MoreThings Fall Apart By Chinua Achebe897 Words   |  4 PagesIn the novel, â€Å"Things Fall Apart† by Chinua Achebe the Igbo tradition revolves around structured gender role. Everything essential of Igbo life is based on their gender, which throughout the novel it shows the role of women and the position they hold, from their role in the family household, also planting women crops, to bearing children. Although the women were claimed to be weaker and seemed to be treated as objects, in the Igbo culture the women still provided qualities that make them worthyRead MoreThings Fall Apart By Chinua Achebe Essay1851 Words   |  8 Pageschoice and styles are critical not only to the reader’s understanding of the text but to his appreciation as well. How language is effectively manipulated in their writings enhances the reader’s valuing of the works. The selected novel Things Fall Apart by Chinua Achebe is a representation of Igbo culture and their language. It explores the life of an Igbo tribe at the time of when colonization hit Africa. It could be considered as a post-colonial text, as the protagonist of the story and the other

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Topics will be presented in a summary fashion during lectures and will be investigated in more detail through outside assignments and subsequent in- class presentations and discussion. Some readings may be at profession websites. The course blackboard website will be the primary method of distributing information, assignments, and class documents. One other note about the rouser website: Please be sure you are registered with your name exactly as you are registered in this course. And only use your official Cornell email as the email address when you sign in and log in each time. Also, send ALL emails only from your official Cornell gamma account, others will not be opened, including if they are a nickname or an alias. Please be sure to keep electronic (backup) copies of ALL the documents you turn in to this course until after you receive your final grade. If anything is lost along the way, you can then easily locate, and resubmit any missing comments for credit. You will also find your assessment results you AC aired in the course may be useful to you later in your career. Please keep these materials for your personal use once you finish our course! Course Grading: On-time class attendance, participation in in-class discussions, and satisfactory, on-time completion of course assignments will determine your final grade in this seminar course. This seminar only helps you make good career plans if you are a serious, motivated, and active participant. Opts. Will be earned for every lecture attended on time and only if attending or the entire class period. 10 Opts. Will be earned for each homework satisfactorily completed, typed, and submitted on time – in class. A 40% penalty will be assessed for all late materials turned in after they are due in class, up to one week late or for turning in an unsatisfactory submission which must b e redone. O Opts. Credit will be earned for homework turned in more than one week after the due date – although all assignments still must be completed satisfactorily and turned in to pass the course. Several homework assignments may be given higher weighting particularly he final project and these will be announced in class and on the assignment sheet posted on Blackboard. In addition, some assignments will be group- oriented. Absences from lecture will only be excused for official university reasons and for communicable diseases such as the flu when you should remain at home and take care of yourself. The official university reasons are illness and absence from campus on official university business, the later must be documented in writing. Proof of any missing work must be submitted prior to the final exam date, ND be of acceptable quality. Remember, any assignment turned in more than 1 week late will receive zero credit towards your grade, but the assignment must still be submitted in satisfactory form to complete the course. Final Letter Grading will be based on the percentage score out of the total possible as follows: AAA – 100 % – 89. 9 % ICC – 79. 9% D 60-69. 9% Below 60 % OR if missing or unsatisfactorily completed any required assignments #1. Tuesday, January 27th In class: Introduction/overview of course and course materials (â€Å"Ready for Takeoff’) How to cite Bbd post, Papers

Interpreting Accounting Information Decision -Myassignementhelp.Com

Question: Discuss About The Interpreting Accounting Information Decision? Answer: Introduction The main purpose of the report is to analyze the deferred tax assets and liabilities. The report will be analyzing the financial statements of both the companies which are Blackmores ltd and Bega Cheese ltd. The report will be analyzing whether both the companies have any deferred tax assets and deferred tax liabilities and whether such are properly disclosed in the financial reports of 2017 (Laux, 2013). The report will be concluding how omission of Items of deferred tax assets and deferred tax liabilities will impact decision making process of stakeholders and such will be impacting the investing decisions of the stakeholders. Overview of the Companies Blackmores is an Australian company which is engaged in health supplements which was founded in 1930. The company first opened its first health shop in Brisbane in Australia. The company was founded by Maurice Blackmore and its headquarter is situated in Sydney, Australia. The company has a market specialization of $2 billion as per recent estimates (Company information., 2018). Bega Cheese is an Australian Based Dairy company which is engaged in the manufacture of dairy products. As per the current estimates the company is the largest dairy company in Australia with a market valuation of around $775 million. The company was founded in 1899 and its headquarter is situated in Bega, New South Wales, Australia (Accc.gov.au., 2018). Objectives for Accounting for Income Tax Income tax is shown in the consolidated balance sheet of the company and also in income statement of the company. The current income tax paid is shown in the income statement and the same is also recorded in the cash flow statement. However in certain situations the figures which are shown in the profit and loss account differs from the actual cash flow as shown in cash flow statements (Harrington, Smith Trippeer, 2012). The reasons for such can be the presences of deferred tax assets and liabilities which can be set off or set on. The consolidated profit and loss statement of Blackmores ltd shows that the company has an income tax expenses of $24023000 in 2017 which has significantly decreased from the previous year which was $43391000 in 2016. The notes to account of the company shows that the company has a deferred tax benefit $3092000 and also adjustments which are recognized in the current year is $844000. On the other hand the income tax expenses as shown in the annual reports for Bega Cheese ltd for 2016 is shown at $59290000 which is more than what was the figure in last year that is $11121000. The deferred tax liability which is shown in the notes to accounts is shown at $5496000 and in previous year the deferred tax benefit was $ 847000. The objectives of the accounting for income tax are given below: Accounting for income tax is mainly done as for recognizing the amount of tax payable or which is to be refunded for the current year. The tax payable by the company is calculated on the basis of the net income which the company earns during the financial year (Armstrong, Blouin Larcker, 2012). The process of accounting enables the companies to maintain a record of how much the company is paying taxes currently and what amount was paid by the company in previous year. Thus it can be said in a nutshell that accounting of tax information of a company will be making the financial statements more presentable from the view point of the taxation principles. Such presentation can also depict tax refunds which the company will be receiving for the excess tax paid by the company. Moreover accounting for income tax aims to recognize the deferred tax liabilities and assets which may be due to differentiation in procedures of depreciation in both accounts and tax. The deferred tax assets and liabilities for the company shows future tax consequences which is needed to be recognized in the financial statements (Graham, Raedy Shackelford, 2012). The income tax assets or deferred incomes taxes are recognized and presented in the balance sheet in the noncurrent assets and noncurrent liabilities respectively. However as per the new guidance on deferred tax assets and liabilities there will be only one net figure of either deferred tax assets or deferred tax liability (Stice Stice, 2013). Another objective of recording deferred tax liabilities and deferred asset is that in recent times the companies have started using these as source of manipulations in business, if proper accounts are maintained then such risks of manipulations are more or less mitigated. Deferred Tax Assets and Liabilities The identification of deferred tax assets and liabilities are done as per the requirements of AASB 112 or IAS 12. The AASB 112 is an Australian standard which states the about the income tax disclosure. Similarly the IAS 12 states the requirement of income tax provisions as per International Standards (De George, Ferguson Spear, 2012). As per the standard, Deferred tax assets refers to the income tax which can be recovered in a future period which can be due to a variety of reasons like differences, carry forward of losses which are unused from previous periods and also the carry forwards of unused tax credits. Whereas deferred tax liability refers to the tax which can be played in the previous year in respect of taxable temporary differences (AASB, C. A. S., 2014). Whereas deferred tax assets is identified for all deductible difference to the point that it is probable that the taxable profit will be available against which temporary difference can be utilized unless such assets ari ses (Hanlon, Navissi Soepriyanto, 2014). From initial recognition of an assets or liability which is not a business combination and at the time of transaction affects neither accounting or taxable profits. As per section 34 of AASB 112 states that the deferred tax assets shall be recognized for the carry forward of unused tax losses and tax credits which can be set off with the probable future taxable profits. The fact is inherent in the recognition of the liability that the carrying amount will be settled in a future period. The liability which is recognized in the financial statement is on the basis of resource flow which can arise due to temporary differences. In this situation the difference exists in the tax rate and the carrying amount of the liability. The assets such as deferred tax will be made when income taxes that was supposed to be recovered in the future periods and the liability of such a tax is paid off in the present. In the same way, when the carrying amount of an asset as compared to its tax base is lower than such a gap gives rise to a deferred tax asset. Analysis of financial Statement The income tax which is recognized in the annual reports of the Blackmores ltd for the year 2017 shows a figure of $24023000 which includes current year tax expenses in respect for the current year and also contains adjustments which are to be made in respect of current taxes of pervious years. The net figure which is shown in the profit and loss account is also adjusted of figures of deferred tax benefits relating to the business and also certain temporary reversals. The income tax figure as shown in the statement of profit and loss for 2017 of Bega Cheese is $59380000 which is much more than previous year figures. The income tax figure consists of current tax charges and also includes deferred tax liability which is shown at $ 5496000 and adjustments which are of previous years. Many assets of the company where the Blackmores ltd has recognized like property, plants and equipment, accurals and foreign currency and as well as other items of the business. As per the balance sheet However in the comprehensive income of Blackmores ltd shows no income tax income in other comprehensive income. The balance sheet of Bega Cheese show that income tax is included in the fair value of the investments and also in the movement in the hedging reserve which is shown in the notes of accounts of the company. The company has income tax figure of $45000 in 2017 of fair value movement in investments and movement in hedging reserve shows a figure of $ 161000 which is negative. The current tax expenses of the Blackmores ltd as shown in the balance sheet of the company is shown at $27239000 and the deferred tax of the company is shown at $3092000. The net figure which is shown in the profit and loss account is also adjusted of figures of deferred tax benefits relating to the business and also certain temporary reversals. On the other hand Bega Cheese ltd shows deferred tax liability in the notes to accounts is shown at $5496000 and in previous year the deferred tax benefit was $847000. The current tax expense is $65152000 of the company which is more than the previous year figures. In both the annual reports of the both the companies that is Blackmores ltd and Bega Cheese ltd show both current and deferred tax expenses in the balance sheet of the company. The significance of the current tax expenses and deferred tax items in the Blackmores is more than that of Bega Cheese of the company. Impact of Decision Making of Stakeholders Nowadays the figure of deferred tax is gaining importance more and more these days as the business may try to manipulate such entries so that the business can gain advantage in business. The investor and the stakeholders decisions can be altered as changes or omission of the deferred tax amounts can significantly impact business valuations (Trugman, 2016). Moreover companies utilizes such deferred tax items using the tax rates which are prevalent in the current year. If there are significant changes in the tax rates than that will consequently change all the values of the financial report of the company. If corporate rates of the company change then so will the deferred tax assets and liabilities. In addition to this the deferred tax assets and liabilities have direct impacts on the cash flow of the company and so the stakeholders decisions may also be impacted by such a reason (Collier, 2015). Any rational investor or lender who is reviewing a financial report of the company would w ant to know more about the deferred tax expenses if such appear in the annual reports. The investors would be keen to know the break ups and what consists of the deferred tax assets and liabilities. The investor or the lender will also like to know what are the situations which caused the deferred tax assets and liabilities of the company in the first place. Thus from the above discussion it is clear that the investor will be definitely considering the deferred tax assets and liabilities while taking a decisions (Wahab Holland, 2012). Conclusions Thus from the above discussions it is clear that the decision making of the investors will be affected by the deferred tax assets and liabilities. The above discussions also stresses and evaluates the tax treatments of Blackmores ltd and Bega Cheese ltd. The above discussions also shows the breakup of deferred tax assets and liabilities which includes current taxes, adjustments. Reference Company information. (2018).Blackmores.com.au. Retrieved 22 January 2018, from https://www.blackmores.com.au/about-us/company-information Laux, R. C. (2013). The association between deferred tax assets and liabilities and future tax payments.The Accounting Review,88(4), 1357-1383. Harrington, C., Smith, W., Trippeer, D. (2012). Deferred tax assets and liabilities: tax benefits, obligations and corporate debt policy.Journal of Finance and Accountancy,11, 1. Armstrong, C. S., Blouin, J. L., Larcker, D. F. (2012). The incentives for tax planning.Journal of Accounting and Economics,53(1), 391-411. Graham, J. R., Raedy, J. S., Shackelford, D. A. (2012). Research in accounting for income taxes.Journal of Accounting and Economics,53(1), 412-434. Stice, E. K., Stice, J. D. (2013).Intermediate accounting. Cengage Learning. De George, E. T., Ferguson, C. B., Spear, N. A. (2012). How much does IFRS cost? IFRS adoption and audit fees.The Accounting Review,88(2), 429-462. Hanlon, D., Navissi, F., Soepriyanto, G. (2014). The value relevance of deferred tax attributed to asset revaluations.Journal of Contemporary Accounting Economics,10(2), 87-99. AASB, C. A. S. (2014). Business Combinations.Disclosure,66, 77. Collier, P. M. (2015).Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Wahab, N. S. A., Holland, K. (2012). Tax planning, corporate governance and equity value.The British Accounting Review,44(2), 111-124. Trugman. (2016).Understanding business valuation: A practical guide to valuing small to medium sized businesses. John Wiley Sons. Accc.gov.au. (2018) Retrieved 22 January 2018, from https://www.accc.gov.au/system/files/Bega%2520Cheese%2520Limited.pdf