I Am Sam - Free Essay Example

Sample details Pages: 2 Words: 579 Downloads: 8 Date added: 2017/09/14 Category Advertising Essay Did you like this example? Sam Dawson (Sean Penn) works at the local Starbucks, not as a coffee server, nor as a cash register clerk, but as a dining room janitor. You see, Sam is an adult with the mind of a 7-year-old who has just experienced the birth of his daughter as the product of a one-night stand with a homeless woman. The babys mother exclaims, I only wanted a place to sleep as she disappears, leaving Sam to raise the child himself. Don’t waste time! Our writers will create an original "I Am Sam" essay for you Create order Does a mentally disabled individual, without the mental capacity to even run a cash register, have the right, much less the capability to raise a child? Should we as a society, allow mentally disabled individuals to raise children? I Am Sam makes a compelling argument that love is the most important ingredient in raising a child, and as we learn from Sam, mentally challenged individuals are definitely capable of giving love. Penns performance as Sam must be mentioned alongside that of Dustin Hoffman as Rain Mans Raymond Babbitt. It is that good! Many contend that it is easy for an actor to perform in the role of a mentally challenged individual, as the actor must only perform his craft in a one-dimensional range of human emotions. My contention is that an actors true abilities shine when he/she is asked to perform outside of the range of common, everyday human interaction. Although Sam has his peculiarities and autistic routines that should not be disrupted Wednesday is video night, Thursday is dinner at IHOP, Friday is karaoke night he manages to spend much time with his daughter, Lucy (Dakota Fanning). He named her after The Beatles Lucy in the Sky with Diamonds and he is very successful at providing for her emotional needs. As she turns eight-years-old and begins to surpass the intellectual capacity of her father, government authorities want to take her away. Remember the name Dakota Fanning. She delivers a mesmerizing performance that is guaranteed to garner her many leading roles to come. She has that magical spark in her eye and her working chemistry with Penn allows their performances to rise above the screen. Their cohesiveness reminds me of that between Sam Rockwell and Mischa Barton in Lawn Dogs. To fight the social service workers who want to place Lucy in a foster home, Sam must retain the services of an attorney. Enter Rita Harrison (Michelle Pfeiffer), a high-powered, selfish attorney who takes on his case on a pro-bono basis just to show her fellow litigators that she does indeed have a heart. Pfeiffer excels in her role almost as if drawing from real-life experience to deliver her performance. We also see Laura Dern deliver a short but sharp presentation as the foster mother who attempts to adopt Lucy. I Am Sam is a brilliant look at a heartbreaking subject that demands the viewer to examine both sides of the controversy. The story is sprinkled with interesting, and unique characters, and a wonderful soundtrack featuring many of todays popular artists giving their rendition of Beatles tunes. The whole story is threaded with Beatles references that connect the characters to the story and provides a layer of familiarity for the viewer. Because of its full range of human emotions explored, I give I Am Sam the highest rating in the Julia Roberts factor. Not much there to give it a significant macho factor though save for Michelle Pfeiffer. Safe for the kids and safe for the in-laws.

How Successful Were Progressive Reforms During the Period...

D-Day-June 6, 1944 - Led by Eisenhower, over a million troops (the largest invasion force in history) stormed the beaches at Normandy and began the process of re-taking France. The turning point of World War II. Winston Churchill - Prime minister of Great Britain during World War II. Stalingrad - Site of critical World War II Soviet victory that reversed Germanys advance to the East. In late 1942, Russian forces surrounded the Germans, and on Feb. 2, 1943, the German Sixth Army surrendered. First major defeat for the Germans in World War II. Tehran Conference - December, 1943 - A meeting between FDR, Churchill and Stalin in Iran to discuss coordination of military efforts against Germany, they repeated the pledge made in the earlier†¦show more content†¦Francisco Franco and other army leaders staged a coup and installed a right-wing fascist government, touching off a civil war between loyalist Republican forces (aided by Russia) and Francos Fascist party (aided by Mussolini and Hitler). Mussolini (1883-1945) - Fascist dictator of Italy from 1922-1943. Wanted to recreate the Roman Empire. Ethiopia - Mussolini invaded, conquering it in 1936. The League of Nations failed to take any effective action against Mussolini, and the U.S. just looked on. Quarantine Speech - 1937 - In this speech Franklin D. Roosevelt compared Fascist aggression to a contagious disease, saying democracies must unite to quarantine aggressor nations. Munich Conference-1938 - Hitler wanted to annex the Sudetenland, a portion of Czechoslovakia whose inhabitants were mostly German-speaking. On Sept. 29, Germany, Italy, France, and Great Britain signed the Munich Pact, which gave Germany the Sudetenland. British Prime Minister Chamberlain justified the pact with the belief that appeasing Germany would prevent war. Invasion of Poland, Blitzkrieg - September, 1939 - Germany used series of lightning campaigns to conquer Poland. The invasion caused Great Britain and France to declare war on Germany. Axis and Allied Powers - A series of treaties in 1936 and 37 between Germany, Italy, and Japan created what was called the Rome-Berlin-Tokyo Axis. The countries were thereafter referred to as the Axis Powers. 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Corporate governance consequence of account - MyAssignmenthelp.com

Question: Discuss about the Corporate governance consequence of account. Answer: Discussing any changes in each item of equity for the firm over the past years, while articulating the reasons for the change: Figure 1: The equity statement of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The equity section of Ding Sheng Xin Finance Co. Limited during the fiscal year of 2015 has adequately changed in comparison to 2014. Moreover, this equity section mainly comprises of issued capital, reserves and retained earnings. Issued capital is mainly identified to be the overall capital that is accumulated by the company by issuing shares. this is an essential way in accumulating the relevant capital that is needed by the organization to support it financing and daily activities. for the remove the shoot capital of Ding Sheng Xin Finance Co. Limited mainly increased from the levels of $82,077,000 in 2014 to $83,550,000 in 2015, which indicates relevant share issue conducted by the organization (Dsxfinance.com.au. 2018). Reserves is mainly identified to be the second listing in the equities action, which holds relevant income of the organization during past fiscal years. The Reserve account is mainly identified to be the overall savings that is conducted by the organization to support his future activities. Currently Ding Sheng Xin Finance Co. Limited reserves has mainly increased from the levels of $22,516,000 in 2014 to $32,930,000 in 2015, which indicates a positive sign for the organization (Dsxfinance.com.au. 2018). Companies use the Reserve account to accumulate relevant income over the past years to support its future financing activities (Domino, Wingreen and Blanton 2015). Retained earnings was the third listing which was conducted in the equity section of Ding Sheng Xin Finance Co. Limited. Retained earnings are mainly the overall income that is generated by the company during the fiscal year after paying all its debts, taxes, and dividends. Retained income are used by the organization, as reserve after commencement of the fiscal year (Chaibi, Trabelsi and Omri 2014). The retained income of the organization has relatively increased from the levels of $28,919,000 in 2014 to $38,948,000 in 2015 (Dsxfinance.com.au. 2018). This relevantly indicates the overall ability of the organization to hold the income generated during the fiscal year. Depicting tax expense of the firm in its latest financial statements: Figure 2: The income statement of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) From the evaluation of above figure relevant tax expenses that is conducted by the company during the fiscal year is identified. The income tax expense amount is mainly at the levels of $2,409,000 during this fiscal year of 2015 (Dsxfinance.com.au. 2018). This tax expenses mainly increased from the levels of $1,491,000 in 2014, which reduces profit level of Ding Sheng Xin Finance Co. Limited. The overall tax expenses of the company has relatively increased over time, which is mainly due to the rising tax expense incurred by the company. However, from the overall evaluation profit before tax during the 2015 has decreased in comparison with 2014, while the actual tax has increased. This indicates that the tax rate of the company on an average has been identified to be at the levels of 18%, which was previously identified to be at 11%. This rising in the income tax level has directly raised the tax expenses incurred by the company (Warren and Jones 2018). Depicting whether the figure identified, as tax expense is same as the rate of tax of firms income: Figure 3: The income tax statement of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The income tax statement presented in the notes to balance sheet directly indicates the tax expenses of the organization. From the valuation it could be understood that the figure is not same as the company tax rate times the accounting income. This is mainly since that tax expenses are conducted on two different rates, which changes the actual tax of the organization. The Australian assessable earnings are taxed at 30%, while the Chinese assessable income is taxed at 15% (Dsxfinance.com.au. 2018). This relevantly depicts the overall changes in tax that is conducted by the organization during the fiscal year. In the notes to balance sheet the organization has listed the applicable weighted average efficient tax rate, as 18% for the fiscal year. The actual expenses incurred by the organization during the fiscal year that only different as per the tax rate (Agrawal and Cooper 2017). Prima Facie tax payable are mainly conducted by the organization during the fiscal year, which mainly in creases the payment of tax. The overall profit before income tax of the organization mainly declined from $13,336,000 in 2014 to $13,023,000 in 2015. However, the income tax expense of the organization increased from $1,491,000 in 2014 to 2,409,000 in 2015.This is mainly achieved due to the increment in average effective tax rate of Ding Sheng Xin Finance Co. Limited.from 11% in 2014 to 18% in 2015 (Dsxfinance.com.au. 2018). Commenting on the deferred tax asset and liabilities that is been maintained by the company during the fiscal year and stating why they have been recorded: Figure 4: Notes to income tax of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The annual report of Ding Sheng Xin Finance Co. Limited mainly helps in identifying the overall deferred tax, which is mentioned in the financial statement. From the valuation the company has not declare any deferred tax asset or liabilities during the fiscal year, which is mentioned the notes to financial statement. The notes to financial statement mainly indicates the overall income tax expense, which is incurred by the company during the fiscal year. From the overall evaluation there is no presence of deferred tax in the financial accounting of Ding Sheng Xin Finance Co. Limited. Thus, no recognition can be identified from the evaluation, where no effect on accounting or taxable profit or loss is determined (Fanning 2015). Depicting whether the current tax assets or income tax payable recorded by the company, while depicting why income tax payable is not same as income tax expense: Figure 5: Current assets of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The evaluation of current assets listed in the above figure mainly helps in identifying the current tax assets of the organisation during 2015. The overall current asset of the organisation during 2015 is relatively nil, whereas during 2014 the current tax assets was at the levels of $20,000 (Dsxfinance.com.au. 2018). The current tax assets and liabilities are offset where a legally enforceable right of set-off exists and it is intended that net settlement or simultaneous realisation and settlement of the respective assets and liabilities. There is no income tax payable recorded by the organisation during the fiscal year of 2015, which is not same as income tax expense. The income tax expense is not as same as the income tax payable of the organisation (Shapiro 2015). Depicting whether the income tax expense shown in income statement is same as the income tax paid in cash flow statement: Figure 6: Income and cash statement of Ding Sheng Xin Finance Co. Limited for 2015 (Source: Dsxfinance.com.au. 2018) From the evaluation of both income statement and cash flow statement relevant income tax expenses and income tax paid by Ding Sheng Xin Finance Co. Limited can be identified. The income tax expense listed in the income statement is mainly at the levels of 2,409,000, while the actual tax expense paid listed in cash statement is $1,830,000 (Dsxfinance.com.au. 2018). This is mainly due to the credit sales conducted by the company, which is not received by the company in the current fiscal year. Moreover, the tax paid during the fiscal year is on the actual cash received by the company during the year. On the other hand, tax expense depicted in the income statement mainly holds the actual income tax that needs to be paid by the company on the revenue generated (Uyar 2017). Depicting what in the analysis is found to be interesting, confusing, surprising or difficult to understand about the treatment of tax in the firm: From the evaluation of annual report of Ding Sheng Xin Finance Co. Limited relevant tax rate and tax paid amount conducted by the company during 2015 was mainly surprising. The overall tax rate for the company was at the levels of 18% on an average, where tax expense of the company was conducted. The company mainly pays two different tax rates one in Australia and one in China. The assessable income generated from Australia is mainly taxed at the 30%, while the overall assemble income generated in China is taxed at the rate of 15% (Dsxfinance.com.au. 2018). This was relevant different format of taxation method that was used by the company during the fiscal year, which could help in reducing the tax income. On the other hand, the actual tax paid by the company during the fiscal was actually high, where profit before tax is relatively low in comparison with precious year. this was mainly due to the average increment in tax rate of the company. Reference Agrawal, A. and Cooper, T., 2017. Corporate governance consequences of accounting scandals: Evidence from top management, CFO and auditor turnover.Quarterly Journal of Finance,7(01), p.1650014. Balakrishnan, K., Watts, R. and Zuo, L., 2016. The effect of accounting conservatism on corporate investment during the global financial crisis.Journal of Business Finance Accounting,43(5-6), pp.513-542. Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledge. Chaibi, H., Trabelsi, S. and Omri, A., 2014. Investment opportunity set, corporate accounting policy and discretionary accruals.Journal of Economic and Financial Modelling,1(1), pp.1-12. Domino, M.A., Wingreen, S.C. and Blanton, J.E., 2015. Social cognitive theory: The antecedents and effects of ethical climate fit on organizational attitudes of corporate accounting professionalsA reflection of client narcissism and fraud attitude risk.Journal of Business Ethics,131(2), pp.453-467. Dsxfinance.com.au. (2018).DSX FINANCE. [online] Available at: https://www.dsxfinance.com.au/index.php?m=contentc=indexa=listscatid=23 [Accessed 25 Jan. 2018]. Ermakova, N.A. and Gudshatullaeva, E.M., 2016. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice.International Journal of Environmental and Science Education,11(13), pp.5873-5882. Fanning, K., 2015. Benefits of Using a Single?Account Cash Management Structure.Journal of Corporate Accounting Finance,27(1), pp.35-39. Fisher, J.G. and Krumwiede, K., 2015. Product costing systems: finding the right approach.Journal of Corporate Accounting Finance,26(4), pp.13-21. Hollingsworth, D.P. and Trussel, J.M., 2017. Accounting for Private Company Interest Rate Swaps: An Overview With Planning Strategies.Journal of Corporate Accounting Finance,28(3), pp.10-17. Shapiro, D.M., 2015. Assessing Corporate Governance in MAs.Journal of Corporate Accounting Finance,26(2), pp.35-39. Uyar, A., 2017. Stand?Alone Sustainability Reporting Practices in an Emerging Market: A Longitudinal Investigation.Journal of Corporate Accounting Finance,28(2), pp.62-70. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Watson, L., 2015. Corporate social responsibility research in accounting.Journal of Accounting Literature,34, pp.1-16.

Population Growth Essays - Environmental Issues, World Population

Population Growth POPULATION GROWTH We are in grave , grave trouble. There are 3,6 billion human beings on the face of the Earth.According to our best estimates, there are somewhere between three and seven times more people than this planet can possibly maintain over a long period of time. ?Non-renewable resources are being exhausted at a horrendous rate, and we are destroying the capability of the planetary ecosystem to renew the supply of renewable resources. (Hinrichs,8) The worse however is yet to come.here are some numerical data that are present in John Laffin's The Hunger to Come: ?About 2050 the population will be 15.000 million, a century later 82.000 million and by 2350 a frightening 440.000 million will be reached?(47).We need to realize the necessity of a population plan which will make us more optimistic as far as our future is concerned.This plan must be based on the fact that the control of the rapid population growth is necessary globally; otherwise, earth's environment will be put into greater danger,the overexploitation of natural resources will continue and poverty will rise in most of the world's countries. In order to understand why rapid population growth is a threat and why we need to control it we must examine the problems which population expansion generates. First, population growth has serious effects on the environment. As we all know we consume materials and energy from earth and then return heat and wastes to earth. It is only logical to say that there is a limit at which these wastes can come to our planet without having serious effect on humans. According to Noel Hinrichs the basic reason for the decrease in the quality of the environment is the absence of control over technology, land-use and especially over pollution. Nevertheless, due to the fact that population growth makes worse all those unfortunate situations, and the control of population density can buy us some time to control the rest of the problems, one has to recommend the control of population explosion.(45) As the human numbers increase, deterioration of water quality and destruction of animal and plant communities increase too. Water pollution has been partly caused by population growth. ?Humans consumed, stored and diverted water and used it to carry away wastes without regard to health or ecological consequences, which were considered inconsequential? (Turner II et. al. 254). These human actions plus population expansion and the necessity has as a result the deterioration of water quality in rivers, with effects by human actions and development on or close to them (267). As mentioned previously animal and plant species are in danger due to population explosion. The serious effects of population growth apply even on the protected locations of this planet. Even in the USA, that has a statistical low population expansion, the natural parks experience a loss of species and habitat degradation due to immense numbers of people and their actions (365). The regions of Brazil with the highest human densities over the greatest period of time show extensive degradation of plant and animal communities? (364). But rapid expansion of human numbers does not have effects only on the environment in general but also causes overexploitation of natural resources and provides pressure on food supplies. As a result it will not be long until we observe a remarkable decline in our living standards, or in other words a decline in our quality of life. Specifically land, forest and water are some of the vital resources that are threatened by enlargement of population density. Because population growth has expanded greatly over the last 500 years , as larger numbers of people needed more food supplies and commodities from natural resources and agricultural activities, more and more people occupied biger land spaces in big urban areas. Populatin growth in today's world, therefore, plays a vital role to changes in the land. Growing need for food supplies and commodities contributed to the growth of croplands all over the world and to the ?consumption of natural resources?. Labor forces, which were available, resulted to ?land-clearing?, alteration and loss of the land's quality. Globally, population growth is mainly responsible for land pressures (Turner II et. al. 167). Forests -one of the greatest natural resources- have also experienced major damage due to immense