Saturday, July 25, 2020
100 Must-Read Books Translated From French
100 Must-Read Books Translated From French French is a rich language, and its literature is richer still. Where to start with getting to know this literature? In honour of Bastille Day and Belgiums National Day in July, I humbly suggest the (non-exclusive) list of books below. Theyve all been translated into English (sometimes multiple times) and are must-reads for different reasons. Maybe they are oft-studied classics, or written by popular contemporary authors, or the language is beautiful, or the themes are important, or they are representative of a genre that is done well by Francophone writers. There are poems, plays, novels, essays, and bandes dessinées. There are books from Québec and Belgium and various French-speaking African countries as well as France itself. (Thanks to wordswithoutborders.org, frenchculture.org, and various university syllabi for helping me fill in the gaps in my knowledge.) A Bag of Marbles, by Joseph Joffo A Dilemma, by Joris-Karl Huysmans, transl. Justin Vicari A Novel Bookstore, by Laurence Cossé, transl. Alison Anderson A Very Long Engagement, by Sébastien Japrisot, transl. Linda Coverdale After the Crash, by Michel Bussi, transl. Sam Taylor Algerian White, by Assia Djebar, transl. David Kelley Ambiguous Adventure, by Cheikh Hamidou Kane, transl. Katherine Woods Antigone, by Anouilh, transl. Barbara Bray Apocalypse Baby, by Virginie Despentes, transl. Sian Reynolds Around the World in Eighty Days, by Jules Verne, transl George Makepeace Towle Arsène Lupin, Gentleman-Thief, by Maurice Leblanc Asterix in Britain, by René Gosciny and Albert Uderzo, transl. Anthea Bell and Derek Hockridge Bel-Ami, by Guy de Maupassant, transl. Douglas Parmee Benny Shrimp, by Katarine Mazetti, transl. Sarah Death Bonjour Tristesse, by Françoise Sagan, transl. Irene Ash Candide: Or, Optimism, by Voltaire, transl. Theo Cuffe Cyrano de Bergerac, by Edmond Rostand, transl. Lowell Bair Dangerous Liaisons, by Pierre-Ambroise Choderlos de Laclos, transl. Helen Constantine Destination Moon, by Hergé, transl. Leslie Lonsdale-Cooper Dreams of my Russian Summers, by Andreï Makine, transl. Geoffrey Strachan Elise or The Real Life, by Claire Etcherelli, transl. JP Wilson Exercises In Style, by Raymond Queneau, transl. Barbara Wright Fantasia: An Algerian Cavalcade, by Assia Djebar, transl. Dorothy S. Blair Fear and Trembling, by Amélie Nothomb, transl. Adriana Hunter For Bread Alone, by Mohamed Choukri, transl. Paul Bowles French Women Poets of Nine Centuries: The Distaff and the Pen, by Norman R Shapiro Germinal, by Emile Zola, transl. Roger Pearson Gods Bits of Wood, by Sembène Ousmane, transl. Ros Schwartz How to Talk about Books You Havent Read, by Pierre Bayard, transl. Jeffrey Mehlman Hunting and Gathering, by Anna Gavalda, transl. Alison Anderson I Am Fifteen and I Dont Want to Die, by Christine Arnothy If Only It Were True, by Marc Levy, transl. Jeremy Leggatt In the Name of God, by Yasmina Khadra, transl. Linda Black Kiffe Kiffe Tomorrow, by Faïza Guène, transl. Sarah Adams Last Love Poems of Paul Eluard, by Paul Eluard, transl. Marilyn Kallet Eugelionne, by Louky Bersianik Les Misérables, by Victor Hugo, transl. Charles Wilbour Madame Bovary, by Flaubert, transl. Lydia Davis Maigrets First Case, by Georges Simenon, transl. Ros Schwartz Mission to Kala, by Mongo Beti, transl. Peter Green Moderato Cantabile, by Marguerite Dumas, transl. Richard Seaver My Fathers Glory My Mothers Castle: Marcel Pagnols Memories of Childhood, by Marcel Pagnol, transl. Rita Barisse Nedjma, by Yacine Kateb, transl. Richard Howard No Exit, by Jean-Paul Sartre, transl. Stuart Gilbert Losing North: Essays on Cultural Exile, by Nancy Huston, transl. Nancy Huston Oscar and the Lady in Pink, by Eric-Emmanuel Schmitt, transl. Adriana Hunter Poems of Emile Verhaeren, by Emile Verhaeren, transl. Alma Strettell Rhinoceros, by Eugène Ionesco Sarahs Key, by Tatiana de Rosnay Savage Seasons, by Kettly Mars, transl. Jeanine Herman Selected Poems, by Emile Nelligan, transl. P.F. Nelligan Silent Day in Tangier, by Tahar Ben Jelloun, transl. D. Lobdelli So Long a Letter, by Mariama Bâ, transl. Modupe Bode-Thomas Sphinx, by Anne Garréta, transl. Emma Ramadan Submission by Michel Houellebecq, transl. Lorin Stein Suite Française by Irène Némirovsky, transl. Sandra Smith Suspended Sentences: Three Novellas, by Patrick Modiano, transl. Mark Polizzotti Swanns Way, by Marcel Proust, transl. Lydia Davis The Cid, by Pierre Corneille, transl. John Cairncross The Complete Essays, by Michel de Montaigne, transl. M.A. Screech The Count of Monte-Cristo by Alexandre Dumas, transl. Robin Buss The Dark Child by Camara Laye, transl. Ernest Jones and James Kirkup The Diving Bell and the Butterfly, by Jean-Dominique Bauby, transl. Jeremy Leggatt The Elegance of the Hedgehog, by Muriel Barbery, transl. Alison Anderson The Exchange of Princesses, by Chantal Thomas, transl. John Cullen The Extraordinary Journey of the Fakir who got trapped in an Ikea Wardrobe, by Romain Puertolas, transl. Sam Taylor The Fairies are Thirsty, by Denise Boucher, transl. Alan Brown The Flowers of Evil, by Charles Baudelaire, transl. James N McGowan The Foreign Student, by Philippe Labro The Grand Repudiation, by Rachid Boujedra, transl. Golda Lambrova The Hunchback of Notre Dame, by Victor Hugo The Illusionist, by Francois Mallet-Joris, transl. Terry Castle The Imaginary Invalid by Moliere, transl. Henri van Laun The Library of Unrequited Love, by Sophie Divry, transl. Sian Reynolds The Little Prince, by Antoine de Saint-Exupéry, transl. Richard Howard The Lover, by Marguerite Duras, transl. Barbara Bray The Meursault Investigation, by Kamel Daoud, transl. John Cullen The Poor Mans Son by Mouloud Feraoun, transl. James D Le Sueur The Red and the Black, by Stendhal, transl. Roger Gard The Red Collar, by Jean-Christophe Rufin, transl. Adriana Hunter The Rights of the Reader, by Daniel Pennac, transl. Sarah Ardizzone The Sand Child, by Tahar Ben Jelloun, transl. Alan Sheridan The Savage Night, by Mohammed Dib, transl. C. Dickson The Scar, by Bruce Lowery, transl. Bruce Lowery The Scorpion: Or, The Imaginary Confession, by Albert Memmi, transl. Eleanor Levieux The Second Sex, by Simone de Beauvoir, transl. Constance Borde The Simple Past, by Driss Chraibi, trans. Hugh A. Harter The Song of Roland, by Unknown Author, transl. Dorothy L Sayers The Stranger, by Albert Camus, transl. Matthew Ward The Suns of Independence, by Ahmadou Kourouma, transl. Adrian Adams The Three Musketeers by Alexandre Dumas, transl. Tom Gauld The Wound, by Laurent Mauvignier, transl. Nicole and David Bell The Wretched of the Earth, by Frantz Fanon, transl. Richard Philcox The Year of the Elephant, by Leila Abouzeid, transl. Barbara Parmenter Thérèse and Isabelle, by Vioilette Leduc, transl. Sophie Lewis Tom Is Dead, by Marie Darriesseucq, transl. Lea Hills Twenty Thousand Leagues Under the Sea, by Jules Verne, transl. Scott McKowen Waiting For Godot, by Samuel Beckett, transl. Samuel Beckett Will You Be There? by Guillaume Musso With Downcast Eyes, by Tahar Ben Jelloun, transl. Joachim Neugroschel
Friday, May 22, 2020
Essay on Machiavelli and the Roman Empire - 1489 Words
Machiavelli argued, as Hegel would later, that one must look to history and the accounts of previous nations events in order to quot;sense...that flavor that they have in themselvesquot; in common with those from the past (Discourses 6). This seems to follow the adage that those who do not learn from history are doomed to repeat it, yet for Machiavelli he seems more concerned with actually emulating history in order to repeat success than looking out for particular things to avoid. For this reason, he pulls examples from an eclectic range of histories in order to demonstrate how his principles in both The Prince and the Discourses on Livy, when followed, will lead to a successful state. In particular, he refers to the Roman Republicâ⬠¦show more contentâ⬠¦Starting out as a principality, one prince after the other begins to quot;surpass the others in sumptuousness and lasciviousness,quot; prompting the people to overthrow him to rid themselves of his tyranny. An aristocracy , which Machiavelli means as a rule of the Good, then takes control, but shortly thereafter they too succumb to the temptation of exploiting their power. Again, the masses must usurp the rule of the few and, still remembering what events had transpired in the past, they keep the power for themselves and establish a popular state. In spite of their good intentions, the people soon find they cant keep a firm control on the populace (quot;a thousand injuries were done every dayquot;) so they regress to a principality. Such a sequence of events would likely go on ad infinitum if the transitions didnt weaken the state to such a degree that its lasting one complete turn of the cycle is less likely than becoming quot;subject to a neighboring state that is ordered better than itquot; (Discourse 11-13). The history of France during the eighteenth and nineteenth centuries is exemplary of how a state, fortunate to not have been overtaken, will cycle through different types of rule due to the eventual erosionShow MoreRelatedPolitical Ideas of Niccolo Machiavelli, Francesco Guicciardini, and Thomas Hobbes692 Words à |à 3 PagesPolitical Ideas of Niccolo Machiavelli, Francesco Guicciardini, and Thomas Hobbes The sections that I will be presenting are 73, 74, and 75. I will discuss the political ideas of Niccolo Machiavelli, Francesco Guicciardini, and Thomas Hobbes during the time of Florence Republic. First, Niccolo Machiavelli was born in Florence, Italy in 1469 at a time when the country was in political upheaval. 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Machiavelli attributes military victory to having a strong army composed of native soldiers and strongly discourages using a mercenary army. The availabilityRead MoreThe Prince, by Machiavelli Essay1446 Words à |à 6 Pagesââ¬Å"It is much safer to be feared than loved.â⬠This quotation was just a specimen of the harsh and very practical political annotation of the legendary historian, Niccolà ² Machiavelli ââ¬â philosopher, patriot, diplomat, advisor and statesman. He was born as the son of a poor lawyer in 1498, but he never let boundaries restrict him. He still received an excellent humanist education from the University of Florence and was soon after appointed as the Second Chancellor of the Republic of Florence.2 His politicalRead MoreEssay about Virtà ¹ in Machiavelliââ¬â¢s Prince1520 Words à |à 7 PagesFor most contemporary readers, Niccolà ² Machiavelli is a name synonymous with deceit, cunning, and manipulation, a reputation which stems almost entirely from his authorship of one of the central works of modern political philosophy: The Prince. Given this image, it is incredibly ironic that the Italian word virtà ¹ and its derivatives appear no less than seventy-two times throughout the work. While the translator goes to great lengths to adapt this versatile word to the context of the situation, itRead MoreComparing Machiavelli And The Prince902 Words à |à 4 PagesDave Licause European History Machiavelli and the Prince Machiavelli is one of the greatest and most widely recognized humanist authors. Machiavelli received a classic middle class renaissance humanist education. The Prince most apparent departure from the humanist narrative is the separation of politics and ethics. Machiavelli, in the Prince, creates the first modern political treatise. Machiavelli had an interest to practically deal with the creation of a new government in Florence by the Mediciââ¬â¢sRead MoreThe Emergence Of Italian Nationalism1346 Words à |à 6 Pageswhich has been traced to the beginnings of Italian nationalism, which has contributed to the Unification of Italy. The Italian Wars began in 1494, when Charles VIII of France invaded Italy, and in 1495 conquered Naples. When challenged by Spain, the Roman Emperor, the pope, Venice, and Milan, France was forced to retreat. Charlesââ¬â¢ VIII successor, Louis XII had control over Milan and Genoa in 1499. The second Italian War occurred when Louis then gained control of Naples by getting permission from Pope
Friday, May 8, 2020
Is Critical Thinking Overrated Or Under Developed
Is Critical Thinking Overrated or Under-Utilized in Higher Education? By Dr. Bruce A. Johnson | Submitted On December 27, 2015 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter 1 Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest Expert Author Dr. Bruce A. Johnson Critical thinking is listed as a desired skill or preferred outcome within many higher education courses. It is something that students are expected to demonstrate through their involvement in the class and learning activities. It may be listed in a rubric and/or stated in the course syllabus, depending upon the requirements of the program or the school itself. There may be varying degrees as to how it is demonstrated and then evaluated, ranging from occasionally to always within a rubric description. It is a common practice to provide students with the course rubrics at the start of class; however, the question becomes: Do students usually know what critical thinking means? Do instructors or schools provide a standard definition? Additional questions that arise include: Do instructors understand the meaning of critical thinking and are they provided with an explanation by the school? These are questions that I sought to answer and I spent over two years talking to instructors andShow MoreRelatedQuestions On T H T Company1899 Words à |à 8 Pagesovercome the problem of heuristic processing of the human mind, an individual has to repave such response with more accurately computed response, by mostly knowledge gap in learning the information or the rules. This would bring about less rational thinking errors made by the human mind. 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The corporate centre also tends to be insulated from the sort of critical examination of cost effectiveness that other parts of a company routinely receive. Processes to assess net corporate value added are seldom well-developed, and power relationships in the corporate hierarchy mean that it is hard for the businesses to express their views openly. Central costs have a tendency to creep upwardsRead MoreEssay about Compare and Contrast Leadership Theories9999 Words à |à 40 Pages | |6 Action oriented environments | |7 Titles emphasizing authority | |8 Critical thought | |8.1 Varieties of individual power | |9 See also Read MoreBrain and Assignment9854 Words à |à 40 Pagesbecause you will have to work at a fair pace throughout the year if you wish to succeed in your studies. The general information and departmental regulations applicable to this module are set out in this tutorial letter. This material is presented under separate headings. 1.2 Tutorial matter You will receive one study guide for this module, plus tutorial letters. All themes as mentioned in prescribed books (Also see par 1.6.3) 1.3 STUDY MATERIAL 1.3.1 Inventory letter When youRead MoreStrategy Safari by Mintzberg71628 Words à |à 287 Pageshow they necessarily do form. The first of these, which presented in the 1960s the basic framework on which the other two built, focuses on strategy formation as a process of informal design, essentially one of conception. The second school, which developed in parallel in the 1960s and peaked in a flurry of publications and practice in the 1970s, formalized that perspective, seeing strategy making as a more detached and systematic process of formal planning. 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Children in todays world are more protected than earlier generations and are not expected to mature as quickly or make critical decisions as early. (F) 8. The resilience approach to understanding children provides one example of looking at the deficiencies of human beings (F) 9. Children, as well as adults, need to be treated as worthwhile individuals who can think
Wednesday, May 6, 2020
Natural Resources and Energy in the Rainforests Free Essays
The beauty, majesty, and timelessness of a primary rainforest is indescribable. It is impossible to capture on film, to describe in words, or to explain to those who have never had the awe-inspiring experience of standing in the heart of a primary rainforest. Rainforests have evolved over millions of years to turn into the incredibly complex environments they are today. We will write a custom essay sample on Natural Resources and Energy in the Rainforests or any similar topic only for you Order Now Rainforests represent a store of living and breathing renewable natural resources that for eons, by virtue of their richness in both animal and plant species, have contributed a wealth of resources for the survival and well-being of humankind. These resources have included basic food supplies, clothing, shelter, fuel, spices, industrial raw materials, and medicine for all those who have lived in the majesty of the forest. However, the inner dynamics of a tropical rainforest is an intricate and fragile system. Everything is so interdependent that upsetting one part can lead to unknown damage or even destruction of the whole. Sadly, it has taken only a century of human intervention to destroy what nature designed to last forever. The scale of human pressures on ecosystems everywhere has increased enormously in the last few decades. Since 1980 the global economy has tripled in size and the world population has increased by 30 percent. Consumption of everything on the planet has risen- at a cost to our ecosystems. In 2001, The World Resources Institute estimated that the demand for rice, wheat, and corn is expected to grow by 40% by 2020, increasing irrigation water demands by 50% or more. They further reported that the demand for wood could double by the year 2050; unfortunately, it is still the tropical forests of the world that supply the bulk of the worldââ¬â¢s demand for wood. In 1950, about 15 percent of the Earthââ¬â¢s land surface was covered by rainforest. Today, more than half has already gone up in smoke. In fewer than fifty years, more than half of the worldââ¬â¢s tropical rainforests have fallen victim to fire and the chain saw, and the rate of destruction is still accelerating. Unbelievably, more than 200,000 acres of rainforest are burned every day. That is more than 150 acres lost every minute of every day, and 78 million acres lost every year! More than 20 percent of the Amazon rainforest is already gone, and much more is severely threatened as the destruction continues. It is estimated that the Amazon alone is vanishing at a rate of 20,000 square miles a year. If nothing is done to curb this trend, the entire Amazon could well be gone within fifty years. Massive deforestation brings with it many ugly consequences-air and water pollution, soil erosion, malaria epidemics, the release of carbon dioxide into the atmosphere, the eviction and decimation of indigenous Indian tribes, and the loss of biodiversity through extinction of plants and animals. Fewer rainforests mean less rain, less oxygen for us to breathe, and an increased threat from global warming. But who is really to blame? Consider what we industrialized Americans have done to our own homeland. We converted 90 percent of North Americaââ¬â¢s virgin forests into firewood, shingles, furniture, railroad ties, and paper. Other industrialized countries have done no better. Malaysia, Indonesia, Brazil, and other tropical countries with rainforests are often branded as ââ¬Å"environmental villainsâ⬠of the world, mainly because of their reported levels of destruction of their rainforests. Why should the loss of tropical forests be of any concern to us in light of our own poor management of natural resources? The loss of tropical rainforests has a profound and devastating impact on the world because rainforests are so biologically diverse, more so than other ecosystems (e. g. , temperate forests) on Earth. Consider these facts: â⬠¢A single pond in Brazil can sustain a greater variety of fish than is found in all of Europeââ¬â¢s rivers. â⬠¢A 25-acre plot of rainforest in Borneo may contain more than 700 species of trees a number equal to the total tree diversity of North America. A single rainforest reserve in Peru is home to more species of birds than are found in the entire United States. â⬠¢One single tree in Peru was found to harbor forty-three different species of ants ââ¬â a total that approximates the entire number of ant species in the British Isles. â⬠¢The number of species of fish in the Amazon exceeds the number found in the entire Atlantic Ocean. The biodiversity of the tropical rainforest is so immense that less than 1 percent of its millions of species have been studied by scientists for their active constituents and their possible uses. When an acre of tropical rainforest is lost, the impact on the number of plant and animal species lost and their possible uses is staggering. Scientists estimate that we are losing more than 137 species of plants and animals every single day because of rainforest deforestation. Surprisingly, scientists have a better understanding of how many stars there are in the galaxy than they have of how many species there are on Earth. Estimates vary from 2 million to 100 million species, with a best estimate of somewhere near 10 million; only 1. million of these species have actually been named. Today, rainforests occupy only 2 percent of the entire Earthââ¬â¢s surface and 6 percent of the worldââ¬â¢s land surface, yet these remaining lush rainforests support over half of our planetââ¬â¢s wild plants and trees and one-half of the worldââ¬â¢s wildlife. Hundreds and thousands of these rainforest species are being extinguished before they have even been identified, much less catalogued and studied. The magnitude of this loss to the world was most poignantly described by Harvardââ¬â¢s Pulitzer Prize-winning biologist Edward O.à Wilson over a decade ago: ââ¬Å"The worst thing that can happen during the 1980s is not energy depletion, economic collapses, limited nuclear war, or conquest by a totalitarian government. As terrible as these catastrophes would be for us, they can be repaired within a few generations. The one process ongoing in the 1980s that will take millions of years to correct is the loss of genetic and species diversity by the destruction of natural habitats. This is the folly that our descendants are least likely to forgive us for. â⬠Yet still the destruction continues. If deforestation continues at current rates, scientists estimate nearly 80 to 90 percent of tropical rainforest ecosystems will be destroyed by the year 2020. This destruction is the main force driving a species extinction rate unmatched in 65 million years. As human beings continue on the quest to find more efficient and economical ways of creating a better life, the world at large is feeling the effects. Searching for new land to build and to grow crops on has created a predictable disturbance to the biogeochemical cycle in rainforests. The biogeochemical chemical cycles in a rainforest rotates through both the biological and the geological world, this can be described as the biogeochemical process. Of course a rainforest takes hundreds of thousands of years to become lush and tropical, while it takes big business a matter of hours to demolish the land and begin building, farming or drilling oil wells on. The plants and animals in rain forest either remain undiscovered, become extinct or are lost to the destruction of the heavy machinery used to clear the land. This has an immense effect on the biogeochemical cycles in the rainforest. Reservoirs are affected and the trees of tropical rain forests are unable to bring water up from the forest floor that would naturally be evaporated into the atmosphere. This is a cycle that is necessary for the whole planet. Oxygen is released into the atmosphere by autotrophs during photosynthesis and taken up by both autotrophs and heterotrophs during respiration. In fact, all of the oxygen in the atmosphere is biogenic; that is, it was released from water through photosynthesis by autotrophs. It took about 2 billion years for autotrophs (mostly cyanobacteria) to raise the oxygen content of the atmosphere to the 21% that it is today; this opened the door for complex organisms such as multicellular animals, which need a lot of oxygen. (McShaffrey, 2006) This is typically the responsibly of trees in a rainforest to carry chemicals from the land into the atmosphere. Human beings are having a major impact on this action being completed. During the clearing of these rainforests, humans burn the area to be excavated and the carbon cycle in the area is then disrupted. Fossil fuels release into the atmosphere excess carbon dioxide. More carbon dioxide is then released into the air and the oceans eventually causing a common condition called global warming. Global warming simply means that the carbon dioxide produced in the atmosphere is permitting more energy to reach the Earthââ¬â¢s surface from the sun than is escaping from the Earthââ¬â¢s surface into space. Reference http://www.rain-tree.com/facts.htm How to cite Natural Resources and Energy in the Rainforests, Essay examples
Monday, April 27, 2020
Revenue Recognition Fraud Essay Example
Revenue Recognition Fraud Essay Revenue Recognition Fraud: Methods and Reason In todayââ¬â¢s corporate arena, fraud has taken its seat among the top priorities of those who make policies and set standards. The majority of large-scale fraud is perpetrated by the improper recognition of company revenues and is, in practice, generally simple. Revenue recognition fraud can be carried out by keeping the books open past the end of the accounting period, recording consignment goods as sales, improper bill-and-hold transactions, failure to record offsetting accruals, and many other methods that boost earnings. Internal auditors need to understand the types of revenue recognition fraud and the internal controls that prevent the use of improper techniques. This knowledge will allow them to help management and the board of directors in protecting the reliability of financial reporting. Techniques for Revenue Recognition Fraud Revenue recognition fraud is not always difficult to understand. In many cases itââ¬â¢s rather easy to see once someone points it out. In his article ââ¬Å"Timing is of the Essence,â⬠Joseph T. Wells explains that the most common method of revenue recognition fraud is holding the books open past the end of the accounting period. He states, ââ¬Å"proper accounting cut-off tests prevent most of these problems, but not all,â⬠[Wells 2001]. He goes on to explain that companies can stop time clocks and continue shipping goods until sales targets are met, but competent auditors should notice that something obvious or at least suspicious is happening. Playing with time is not the only way to improperly recognize revenue. Another way to commit revenue recognition fraud is by recording goods on consignment as sales. We will write a custom essay sample on Revenue Recognition Fraud specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Revenue Recognition Fraud specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Revenue Recognition Fraud specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Consignment goods are those that a party ships to a selling agent. The shipment of these goods to the selling agent should never be recorded as a sale because they are still inventory of the consigning company. This method of revenue recognition fraud is detected by the reversal of sales that must take place in order to correctly record the revenue. Again, auditors should be able to identify these situations and take necessary actions [Wells 2001]. Along with these two methods, bill-and-hold transactions can be used to prematurely recognize revenue. Douglas R. Carmichael, in his article ââ¬Å"Hocus-Pocus Accounting,â⬠says that bill-and-hold scams are ââ¬Å"difficult to audit and have long been associated with incidents of financial fraud,â⬠[Carmichael 1999]. In a bill-and-hold transaction, after the customer says they will purchase goods, the seller bills the customer and holds the goods until the customer requests delivery. Even though this is not a GAAP violation, the SEC does have a checklist stating requirements that a transaction must fulfill in order to recognize the revenue. A method of premature revenue recognition that is a violation of GAAP is the failure to record offsetting accruals. This is a GAAP violation because unless you have completed your services you cannot record the entire amount of revenue [Wells 2001]. There are many organizations that receive payment in advance for services that they have yet to complete. Apartment complexes, magazine companies, and others would benefit in the short run by eliminating the liability and increasing the revenues. The deterrent to this fraud technique therefore is the GAAP rule. These methods of improperly recognizing revenue are illegal, prevented by GAAP, or detectible by auditors. Yet this type of fraud today seems to be more widespread and newsworthy. Why are so many companies failing to meet the standard of business ethics that we are taught in school? Pressure. ââ¬Å"Public companies feel pressure to report quarterly earnings that meet or exceed analystsââ¬â¢ expectations ââ¬â after all, failure to meet those expectations can hurt companiesââ¬â¢ stock prices,â⬠says Carmichael [Carmichael 1999]. Companies determine their success to a great extent by their stock prices, and rightly so. Corporations and industries can rise and fall from the interest or trust of the investing public. This pressure from the public can create potential problems within organizations. The Control Environmentââ¬â¢s Effect on Fraudulent Revenue Recognition The Committee of Sponsoring Organizations, COSO, has established the widely accepted definition of internal control. This definition includes an area of internal control labeled the control or internal environment, which has seven components. Each of these components has an effect on every business that is in existence. There are two, however, that, if not taken into consideration, can lead to unethical decisions such as revenue recognition fraud. The first control environment component is commitment to integrity and ethical values, which means that management should strive for a culture that stresses integrity. Also, ââ¬Å"top management should make it clear that honest reports are more important than favorable ones,â⬠[Romney and Steinbart 2003]. If this were truly stressed in organizations, improperly recognizing revenue in order to boost profits would be a problem rarely found. The second and possibly more important component of the control environment is management philosophy and operating style. In an ideal organization this would be the channel through which commitment to integrity would flow. In this component it is stated that ââ¬Å"the more responsible that managementââ¬â¢s philosophy and operating style are, the more likely it is that employees will behave responsibly in working to achieve the organizationââ¬â¢s objectives,â⬠[Romney and Steinbart 2003]. However, in many instances this is not the case. Pressure from many directions causes a shift or change in management philosophy, and as the weakness in these two areas grows, the potential for revenue recognition fraud increases. Kyle Anne Midkiff gives an example in ââ¬Å"Finding Fraud: Know the Warning Signs and Avoid the Problem,â⬠where ââ¬Å"in a division of a publicly traded company, management created an environment, in which achieving budgeted earnings was of paramount importance and needed to be accomplished at any cost,â⬠[Midkiff 2003]. This philosophy is in striking contradiction to that desired by COSO, and therefore lacking a good control environment. This overwhelming stress on meeting budgeted goals and analystââ¬â¢s expectations drives managers away from integrity and towards a success only mindset, which can lead to implementing one of the various methods of revenue recognition fraud. Conclusion Since the board of directors depends upon the internal auditors assessments of risks and controls, the internal auditors are crucial to maintaining a reliable financial reporting environment. The forms of revenue recognition fraud are many. Playing with time, recording consignment goods as sales, improper bill-and-hold transactions, and failure to record offsetting accruals are some of the many methods to improperly recognize revenue. These methods in practice are not terribly difficult to understand, and in many cases are limited by statue, policy, or audits. However, as Joseph T. Wells stated, ââ¬Å"even adequate internal controls can be overridden by management,â⬠[Wells 2001]. Therefore, the only way to eliminate revenue recognition fraud, in my opinion, is to change management philosophy to mirror that of COSOââ¬â¢s definition. For this to happen, pressure to meet expectations must not sit atop the pyramid, but instead be replaced by an unrelenting drive to secure the companyââ¬â¢s integrity for its employees, shareholders, and customers. Works Cited Carmichael, Douglas R. ââ¬Å"Hocus-Pocus Accounting. â⬠Journal of Accountancy 188. (1999): 59-63. Midkiff, Kyle Anne. ââ¬Å"Finding Fraud: Know the Warning Signs and Avoid the Problem. â⬠The Legal Intelligencer 5 229. 95 (2003) Romney, Marshall B. , and Paul John Steinbart. Accounting Information Systems 9th Edition. New Jersey: Prentice Hall, 2003. Wells, Joseph T. ââ¬Å"Timing is of the Essenceâ⬠Journal of Accountancy Online Issues (May 2001) http://www. aicpa. org/pubs/jofa/may2001/wells. htm http://www. theiia. org/download. cfm? file=83856
Thursday, March 19, 2020
5 Steps To Make Your Freelance Clients Love Your Writing
5 Steps To Make Your Freelance Clients Love Your Writing The best way to make sure your freelance clients love your writing is to write top-notch copy. That much is true. As a professional writer, your skills are your main concern. But there is more to great copy when it comes to getting clients to love what youve done for them. You need to perfect the entire client process so that the experience of hiring you is as excellent as the work you produce. A bad experience can muddy up great final copy. So how do you get your freelance clients to love your work? 1. Ask Freelance Clients Questions Up Front Asking the right questions up front is the only way both you and the client will be clear on whats needed, whats possible, and what will happen. Desperation for work often causes us to not want to rock the boat with too many questions, and so we eagerly say yes to put on a facade of confidence and grab the job. And thats where the trouble starts. You either dont have enough information to do the job right, or you have to keep going back to the client to get that information you should have gotten in the first place. That isnt going to paint a professional image of who you are and how you work. Even if your final product is amazing, youve colored the experience for your client. Make a spreadsheet to track specifics for each freelance job. Questions at the beginning are best. Even if you have a lot. Find out the specifics, such as how many words the client expects, and when they want the completed project. Find out the background on the project. Perhaps you didnt know this client prefers interviews as part of the research process. And, dig deep to find the less obvious things the client may not think to tell you. They might assume you already know. Research the clients publication or blog to find out what kind of writing has been used in the past, and make notes of tone, style, and content. Know exactly what the client wants; they will appreciate your concern and professionalism as you ask pertinent questions. And they will love the result all the more. Ask all questions up front to keep the #FreelanceWriting experience from being ugly.2. Write In Your Strengths If Possible Youll be more enthusiastic if you write about topics you are knowledgeable, comfortable, and enjoy. Clearly, you cant always get projects that fit this definition, but make an effort to pursue and retain those that do. When you write about the things you love, you have already done the research. You are knowledgable not because you had to find information to finish a project, but because you found information over the years to satisfy your own curiosity. When you write about the things you love, you are writing from experience. You become your own reference, and you dont have to search the internet high and low to find the thoughts and quotes of others. You are an expert in your own right, and can freely talk. When you write about the things you love, your enthusiasm shows. Youll have a fresh take and toss the formulas aside and it will show in your writing. When you write about the things you love, your client will love what youve written for them. So, when you have a client who is asking you to write on something you dont love, thats fine. Thats the job. But if that same client starts to make life miserable for you, pushing boundaries and getting testy about what you charge for freelance writing, consider if you really want to fight that battle. Write about the things you love as much as you can. It shows in your work. #FreelanceWriting3. Write For Your Freelance Clients, Not Yourself Remember, youre not writing for yourself. In fact, for some writing projects, your name might not even be attached. You cant approach every writing project as if you are building a public reputation for yourself. Instead, you need to be aware of the voice your client needs, and be that voice for them, because youre actually building their public reputation with your words. Clients have chosen you because of your style and that they like your work, but maybe your blunt blog posts that they say they loved arent the correct tone for their corporate handbook. It all goes back to asking the right questions, one of which should be to ascertain what tone they are looking for. You may want to speak to their marketing department so that you are on message. Doesnt sound like fun, but you can have fun with your own voice on your own blog. When writing for clients, you must become the voice they need. Write for your #freelance clients, and not for yourself. You are their voice.4. Sell Your Work Back To Your Freelance Clients Self-promotion comes easily for some, but not all. For those of us who struggle with self-promotion, talking about yourself feels icky; talking about your work and selling it feels even worse. But you have to. You could present your client with the same finished product without much fanfare, or you could present it to them with both an attitude of confidence and essentially sell it back to them,Ã and theyd prefer the latter. Why would you sell it back to them when they already paid for it? Theyve hired you, havent they? That ought to be enough. Your client wants you to give them confidence about your work. They want you to reassure them that they didnt make a mistake in paying you money to write for them. Maybe you dont have to do it after youve been in a working relationship for quite a while, but at the beginning, especially, you need to help your client love your work by showing them that you love your work, too. Its a way of showing them youre giving them your best, and that youre not haphazard about their project. You have to convince #FreelanceWriting clients twice: to hire you, and to keep you.5. Respect Your Client Show your client respect. Again, your clients take on your work often has less to do with how great you writing is, but how their experience working with you was. If you respect your client, their experience will be a good one. Respect Deadlines Time is money. You know that, as a freelancer. The same applies to your client. They have a deadline for a reason; it fits their time schedule. When you turn a project it past a deadline or barely under the wire, you can cost them money.Ã Clients love your work. Theyll love it even more if you get it to them on time.
Tuesday, March 3, 2020
What to Do If You Have a Family Emergency in College
What to Do If You Have a Family Emergency in College Even though college students are often mocked for not living in the real world, many students do, in fact, deal with major life situations and events. Unexpected family illnesses, financial situations, deaths, and other events can happen during your time in college. Unfortunately, your academics might end up paying the price simply because you cant manage everything all at the same time. (And when faced with a major family emergency, its unrealistic to expect yourself to manage everything anyway.) If you find yourself faced with a family emergency in college, take a deep breath and spend 20-30 minutes doing the following. While it might seem like you dont have the time now, this small allotment of effort can do wonders for keeping your academics and college situation in check. Notify Your Professors and ââ¬â¹Ã¢â¬â¹Academic Adviser You dont have to go into too much detail, but you do need to let your professors know whats going on. Be as honest as you can without being dramatic. Let them know: What has happenedWhat it means for things like your class attendance, assignments, etc.What your next steps are, whether its an emergency trip home for the weekend or a longer absenceHow they can contact youWhen and how youll be contacting them next Ideally, everyone will then be aware of your situation and wont penalize you for having to miss class, be late on an assignment, etc. Additionally, your adviser should reach out in response and offer you some resources that can help with your situation. Tell the People You Live With Whats Going On Again, you dont need to share more than you need to. But your roommates might wonder whats going on if you leave without telling them for a few days; similarly, your RA might start to be concerned if he or she sees you missing class and/or coming and going at odd hours. Even if you just leave a note or send an email, its better to let people know that, for example, youre heading home to visit a sick relative than to cause undue worry or concern over your unexplained absence. Spend a Minute Thinking About Your Financial Situation Does this family emergency have financial consequences for you? Do you need to find funds right away for a flight home, for example? Does this emergency have a larger impact on your financial aid? It might seem awkward, but being aware of how your changed situation might affect your financial status is important. You can send a quick email to the financial aid office or even pop in for an emergency appointment. The staff there knows that life happens while youre in school, and you might be pleasantly surprised at the resources they have available for students in your situation. Think About Using the ââ¬â¹Counseling Center By their nature, emergencies cause turmoil, unrest, and all kinds of mixed (and often unwanted) emotions. At many (if not most!) institutions, visits to your campus counseling center are included in your tuition and fees. Even if you arent sure what youre feeling or how to feel about the situation, a visit to the counseling center might be a smart idea. Spend a minute or two calling the center to make an appointment they might have emergency slots open or at least finding out what resources are available if you decide you want them later. Tap Into Your Support Systems Whether its your best friend on campus or a favorite auntie who lives 3,000 miles away if youre facing an emergency family situation, check-in with those who support you the best. A quick phone call, text message, email, or even video chat can do wonders to update them as well as provide you with some love and support. Dont be afraid to reach out at a time you need them the most to those who love you the most. After all, if your friend or loved one were in your situation, you likely would be more than happy to support him or her however possible. Let yourself be supported by those around you as you deal with your situation.
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