Deriving a Utopia from Dystopia in Nineteen Eighty-Four Essay - 1

Deriving a Utopia from Dystopia in Nineteen Eighty-Four - Essay Example The argument is placed in deriving utopia from a system of dystopia. In a society that has achieved utopia, the will of the people prevail, and their actions is governed by their opinions, as they are comfortable with the decisions made (The Greenwood Encyclopaedia of Science Fiction and Fantasy 223). However, the state of dystopia has threatened the prevalence of a stable society. This is evident in the desire of the ruling opinions to exert their rule on the society that desires freedom. The ruling party, through Big Brother, proves to be an example of a dystopia system that limits the freedom of Winston Smith. He believes that there is the need to be expressive on the community and achieve a system where power is delegated upon the people, who hold the majority of decision-making process. Although there is limited progress in dystopia, nineteen eighty-four proves that, from the system, there can be an achievable form of utopia. The ruling party has declared a system that limits the freedom of individuals within the society and checks on the actions issued through monitoring behavior in screens. The member of their party in Winston has been used to highlight the limited freedom available in Oceania. The limited freedom that has been imposed upon the people has been highlighted in the form that the citizens are closely monitored to reduce the justice system. Orwell develops the plot to suggest that the system introduced within the society fails to allow expression. Of the greatest example of injustice issued, the people of Oceania are not allowed to be rebellious and the thought is termed illegal. The rule of the leading party should prevail without witnessing a resistance in the societal members. Winston explains that he recent the system imposed within the Oceania society. The people are not allowed to express their opinions freely, limited sex

Canadian Funding for Highways Case Study Example | Topics and Well Written Essays - 2750 words

Canadian Funding for Highways - Case Study Example Although this alliance dates back in the history but still it represents a strong case for the betterment of the transport industry. As CTA is a coalition of regional trucking associations it represents an extensive cross-section of the trucking industry. There are about some 4,500 transport vehicles, owned re-operators, and industry suppliers who fall under this alliance. CTA has worked in lobbying on national and international policy, as well as authoritarian and governmental issues that affect trucking. The other industry that has had problems is the railway industry. The freight industry along with the domestic highway vehicles has suffered from the deficit making them incompetent in their respective industry. Regardless of a very old policy on nationwide transportation the federal authority was proficient in completely setting it aside for the cause of reduced spending in the 1990s. This was achievable because the national transportation policy did not correctly identify the role of governments in the provision or administration of transportation infrastructure. As the national decentralization of infrastructure was done during the 1990s and as inter-modal transportation has developed, the financial responsibilities between the public and private sector have become vague. Important transport accountability areas, such as airports or marine ports have been changed to private or non-profit organization. While others have been able to create entirely new economic responsibilities for the local body; for example, the movement from rail to road has augmented the provincial role in goods transportation. Dating back to 1994, the federal curriculum review amplified the financial stress on regional and municipal infrastructure. In the mean time, provinces also decentralized local transport infrastructure to municipal and provincial bodies. This reforming of transportation has produced a hefty infrastructure deficit that needs consideration by all levels of government. Addressing the requirements of transport infrastructure can be managed in a more improved manner if the financial tasks, with suitable revenue streams, can be clearly outlined for all levels of the governing body in national transportation policy and supporting legislation. A major reason for the inability of the national transportation policy is the breach between policy, legislation and execution. A widespread scheme of bridging this gap is the connecting of transportation policy and legislation to a venture approach or program funding. The most memorable example of this is the American model where central funding is coupled for compliance with rules and policies. For instance, highway subsidy eligibility depends on achieving the set environmental standards that replicate national policies. As a fact the Canadian policy is

Fact And Fancy In Hard Times English Literature Essay

Fact And Fancy In Hard Times English Literature Essay Summary:   Explores the thematic opposition between fact and fancy, or the head and the heart in Charles Dickenss novel Hard Times. Explores the rivalry between these philosophies as a central theme to the Hard Times, as well as a fundamental crux of human existence. Charles Dickens lived in England during the 19th century, during a period of rapid economic growth when the industrial revolution was in full swing. Industrial cities sprung up throughout England, sustained solely by their factories, which furiously churned out wealth and merchandise and employed thousands of working class citizens. The living and working conditions for factory laborers in these towns were extremely poor, and the wealthy bourgeoisie prospered marvelously by greedily exploiting their employees, unfortunate people who toiled long hours in grimy factories to barely earn their subsistence. Utilitarianism was a prevalent viewpoint during this period of industrial frenzy, for it embraced the values of practicality and efficiency; and the success and survival of the participants of industrial society often depended on these standards. Dickens was disgusted with the single-mindedness of his society and with the dreary, inanimate atmosphere that accompanied it. In his novel H ard Times, an ongoing struggle ensues between the ideas of fact and fancy or the head and heart. The rivalry between these philosophies is a central theme to the Hard Times, not to mention a fundamental crux of human existence as well. Should an individual base his life on fact and rationality, or should he live by the whims of his imagination and fancy, following his heart? Dickens advances this theme persistently throughout the Hard Times, employing frequent use of descriptive imagery and metaphor throughout novel to animate the conflict between Fact and Fancy, and the result of this emphasis is a broader, encompassing critique of industrialized society in general. Dickens most clearly addresses fact and fancy through his portrayal of the education system in Coketown. The first chapter of the novel commences with a speech given by Mr. Gradgrind, addressed to the pupils at his school: Now, what I want is, Facts. Teach these boys and girls nothing but Facts. Facts alone are wanted in life. Plant nothing else, and root out everything else. Gradgrind takes enormous pride in being eminently practical; a man of realities; and he nobly (in his opinion) endeavors to bestow these qualities on the youthful pupilsor rather, to smother them in factual instruction. In short, Dickens gives an unquestionably condemning impression of Gradgrind and the school by depicting their forceful, joyless educational methods in contrast to the innocence and fragility of the children. Just as Gadgrind rigorously enforces his utilitarian standards in his school, he is equally fervent in adhering to these principles in his own home. He genuinely believes that his ideals are essential to leading a successful, productive existence, and instructs his children accordingly, applying his mechanical art and mystery of educating the reason without stooping to the cultivation of the sentiments and affections. Louisa and Tom must absorb enormous amounts of factual knowledge from an early age, while, simultaneously, their father systematically represses and eradicates any notions of wonder or imagination that they might entertain, chiding them, Never wonder! Not surprisingly, Mr. Gradgrind seeks through his parental guidance to elicit the same results as in his schoolthe transformation of children into machine-like workers, lacking in personality yet supposedly ideal for efficiently performing the monotonous, repetitive labors of industrial Coketown. In addition to his firm commitment to everything factual, Gradgrind himself physically personifies the ideas fact and practicality. Dickens uses abundant imagery to give descriptions of Gradgrinds physical appearance, which is decidedly severe and methodical, including his square forefinger, square wall of a foreheadas if the shape of a square itself denotes the very notion of factand eyes which found commodious cellarage in two dark caves. Later his face is more generally described as unbending and utilitarian, and on the whole, every aspect of his appearance serves to emphasize his rigid devotion to cold facts and his thorough disregard of any sort of non-factual nonsense. Dickens employs more imagery to describe the tedious existence of the Gradgrind children under their father, saying that life at Stone Lodge went monotonously round like a piece of machinery, and Tom later describes Louisa as stuffed full of dry bones and sawdust by their father. Mr. MChoakumchild, a teacher at the school, is another individual who is characterized figuratively by Dickens. Although his name is more than ample evidence to confirm his detrimental effect on the children, there is further evidence of the harmful nature of his methods. The damaging repercussions of his educational torments are especially pronounced when Dickens compares him to Morgiana in the Forty Thieves; the teacher peers into all the vessels ranged before him, and Dickenss narrator addresses him: Say, good MChoakumchild. When from thy boiling store, thou shalt fill each jar brim full by-and-by, dost thou think that thou wilt always kill outright the robber Fancy lurking withinor sometimes only maim him and distort him! In this analogy, the ills of suppressing emotion and fancy become disturbingly concrete; for someone to endure a twisted, crippled fancy could possibly be presumed as bad or worse than possessing none at all, and this potential hazard is manifested later in the novel. Next to Tom and Louisa, Sissy Jupe is another character in Hard Times who, perhaps most acutely, feels the oppressions of prohibited fancy in Gradgrinds schoolroom. As the daughter of a circus performer, she is naturally very accustomed to thinking wild, imaginative thoughts, and she struggles in vain to acclimate herself to the meticulously factual lessons in class. In one instance, when Gradgrind commands Sissy to describe a horse, she is already so petrified by Mr. Gradgrinds stern, unsympathetic countenance, as well as the intellectual constraints of the lesson already imposed heretofore, that she fails even to offer a response. On the other hand, Bitzer, a boy in her class, gives a highly abstruse, scientific answer which pleases Mr. Gradgrind immensely: Quadruped. Gramnivorous. 40 teeth. Sheds coat in spring Later Dickens uses more imagery to directly contrast Sissy and Bitzer, implicitly furthering the development of fact and fancy. When he describes the two pupils, who happen to sit in the same row-and, at the time, in the same sunbeam-Sissy, who is full to brimming with fancy, is literally radiant in the sunlight: the girl was so dark-eyed and dark-haired, that she seemed to receive more lustrous color from the sun. As for Bitzer, who is already crammed full of information and utterly devoid of any sort of imaginative faculty, the light functions to draw out of him what little color he ever possessedhis skin was so unwholesomely deficient in the natural tinge that he looked as though, if he were cut, he would bleed white. In this manner, Dickens underscores the ghastly effects of an oppressed imagination by setting off the colorless debility personified by Bitzers physical appearance, from the sunny vitality that shines from the fanciful Sissy; thus, once again, Dickens exemplifies th e backwardness of Coketowns educational system. Aside from ornamenting his descriptions with frequent imagery, Dickens also uses various metaphors to emphasize the opposition between fact and fancy. The particulars of Gradgrinds utilitarian slant on the proper education of the youth are peppered with metaphors that Dickens draws on to mockingly embellish his obstinate convictions. Gradgrinds schoolroom is a vault, and his pupils are little vessels and little pitchers, neatly displayed and naively awaiting the imperial gallons of facts that will be crammed into them. Gradgrind intends to forcefully rid these delicate vessels of any fancy and imagination entirely, considering these merits to be useless follies that serve no practical use in the real world, and Dickens emphasizes Gradgrinds over-zealous capacity for destruction when he describes him as a kind of cannon loaded to the muzzle with facts, and prepared to blow them clean out of the regions of childhood at one discharge. In short, Dickens gives an unquestionably condemning impression of Gradgrind and the school by metaphorically depicting their forceful, joyless educational methods in contrast to the naivetà © and fragility of the children. A primary objective of Coketowns industrialized environment soon appears to be uniformity itself, another theme that is greatly enhanced by metaphorical language. When Mr. MChoakumchild is introduced, Dickens informs us that he and some one hundred and forty other schoolmasters had been lately turned at the same time, in the same factory, on the same principles, like so many pianoforte legsthereby effectively likening the training of teachers to industrialized manufacture, and also hinting that the process of mass producing standardized machines of people is a fundamental, driving force in Coketowns society. This force permeates the education of the youth in school, where the machine-like teacher will mass produce industry-proficient citizens from the raw materials available in the pliable little pupils. And if they are to be suitably equipped for the real world, Gradgrind presumes that these children will need factsslews of factsand innocence and imagination are to be rooted out and discarded. The finished products of this rigorous training will emerge by the dozens, aptly-suited to excel in the industrial drudgery of Coketown. Louisa and Tom Gradgrind, unsurprisingly, feel the incompleteness of their existence even at an early age, and in one instance when their curiosity gets the better of them, they cant resist peeping through a fence at a circus performance. When their father catches them in the act, he is astounded, angered to find them in such a degraded position. At this point Tom merely gives himself up to be taken home like a machine (my emphasis), but Louisa is not quite so conditioned or obedient as Tom and shows more resistance to her father. Dickens depicts her singular, pitiful expression in this moment: struggling through the dissatisfaction of her face, there was a light with nothing to rest upon, a fire with nothing to burn, a starved imagination keeping life in itself somehow, which brightened its expression. Louisas inner fire becomes a recurring metaphor throughout Hard Times that symbolizes her suppressed imagination, and it takes on additional meaning later in the novel. In this passag e, the fire burning inside Louisa is already starved but persists nevertheless. Figuratively speaking, her imagination smolders weakly and smokily among the dry bones and sawdust that she has been filled with, and instead of a healthy fire of emotions and imagination, Louisa is filled with languid and monotonous smoke. Later in the novel, the long-term effects of enduring a childhood devoted to facts become blatantly obvious. Once Tom obtains his long-awaited independence from his fathers cold, scientific command, the rigorous training of his childhood violently backfires. Tom spirals downward in a chain of increasingly irresponsible, self-indulgent behaviors, including gambling and drinking, and eventually he gambles himself into monetary crises. His true colors come to the surface as he tries to deal with his problems, and we find out that, with all the facts and figures that his father ground into him, Gradgrind had apparently either overlooked or fallen short of instilling any sort of moral fiber in his son. Ironically, Tom ends up seeking refuge from the law by performing in disguise in the circus, the last place his father would have predicted during Toms disciplined youth. Ultimately, Tom ends up fleeing overseas after he rebukes Louisa for not helping him with his debts, and on foreign soil , full of remorse, he sickens and dies while attempting to return to his beloved sister. All in all, Gradgrinds terrible parenting is the cause of his sons failures in life; Toms squashed feelings of curiosity and enchantment exploded out of control once they were unbridled, resulting in his swift and fatal downfall. Through Toms dismal fate, Dickens grimly illustrates the repercussions of Gradgrinds utilitarian influence on those under his care. Louisa, on the other hand, does not encounter so desolate a fate as her brother, but the effects of her deprived childhood are nevertheless pronounced. While still young, Louisa marries Mr. Bounderby, an ill-fated decision that resulted largely due to the dispassionate countenance that her father infused in her from an early age. Later, like her brother, she easily succumbs to temptation once she is freed from her fathers iron grasp. In her case, the temptation is an affair with James Hearthouse, a man who easily appeals to Louisas immature, undeveloped emotions. However, Harthouse rouses Louisas long-dormant feelings into a sluggish agitation, and before she consummates any infidelity, the emotional poverty of her life engulfs her in a jolting, inescapable realitythe realization that she is destined to lead a numb and passionless existenceand so she returns to her father full of anguish and reproach, accusing him of ruining her. The fire metaphor appears again, for the once-sedated imaginative tendencies inside of Louisa have become destructive, burning within her like an unwholesome fire. She spends the rest of her days at Stone Lodge under the loving influence of Sissy, trying to regain what had become withered and stunted under her fathers care. Regrettably, Louisa has been permanently robbed of her inner spirit, her ability to live in feeling, and she ultimately endures a bleak existence, unable to secure a home or children of her own. Fortunately, Mr. Gradgrind is able learn the error of his ways, but his conversion does not spare the ruin of his two eldest children. When Louisa returns and reveals to him the effects of his parenting, he is at first doubtful, but is ultimately convinced by the wild dilating fire in his daughters eyes. Once he comes to terms with the fact that his life and beliefs, everything he had previously stood for, are in error, he arrives at the wise conclusion that there is a wisdom of the Head, and that there is a wisdom of the Heart. Later he acknowledges that Sissy, by mere love and gratitude, has brightened his household and his youngest daughter: what the Head had left undone and could not do, the Heart may have been doing silently. Gradgrinds realization is ironic, for he is the last character who we would expect to admit the shortcomings of facts and the powers of the heart. Dickenss message is clear: neither the Head nor the Heart is inherently bad; instead, the rival philosophies c omplement one another, and both should wholeheartedly embraced and juxtaposed so that nothing can be left undone. Finally, Sissy Jupe serves as a stark contrast to the other ill-fated characters. After her father abandons her early in the novel, she takes up residence with none other than the Gradgrinds themselves. Sissy is innately inclined toward fancy and an animated imagination, and her experiences in the classroom show that she tends to speak from her heart, rather than conforming to the spiritless design that Gradgrinds school holds in store for her. Indeed, her heart proves too strong and passionate to submit to the corrupting coaching she receives in school, and consequently she is withdrawn as a result of her inaptitude. Despite the halt in her education, Sissy grows into a sensible, compassionate woman during her years with the Gradgrinds, still retaining her robust imaginationa rather astounding accomplishment considering the notoriously unwholesome atmosphere of Stone Lodge. Later in the novel Sissy becomes a beacon of morals and kindness to the troubled Louisa: In the innocence of h er brave affection, and the brimming up of her old devoted spirit, the once deserted girl shone like a beautiful light upon the darkness of the other. Furthermore, only Sissy can begin to mend Louisas misshapen spirit with her soft touch and sympathetic hand and breathe the beginnings of life into an emotionally dead soul; and again it is Sissy who gives the youngest Gradgrind daughter the affectionate nurturing that Louisa and Tom needed so badly in their youths. By emphasizing the concepts of fact and fancy in Hard Times, Dickens paints a discerning model of the industrialized Victorian society, exemplifying its defects in characters like Gradgrind and Bounderby. On the whole, Dickens renders Gradgrind and his school entirely destructive and sinister, thereby presenting a possible critique of the schools in Victorian England at the current time. More importantly, however, the smaller world of the classroom directly reflects the larger, zealously industrialized society that exists outsideboth Coketown itself and the world in which Dickens lived. Through the main characters and their experiences in the representative environment of education, Dickens exemplifies the shallowness and decadence of industrialized economy, which is epitomized by Coketown. Gradgrind and Bounderby deem the Coketown workers, like Louisa and Tom, to be eternally dissatisfied and unmanageable, and Dickens openly speculates that there is an analogy between the case of th e Coketown population and the case of the little Gradgrinds. Furthermore, Coketown itself embodies the characteristic descriptions of Gradgrinds home and classroom, shown in the lines Fact, fact, fact, everywhere in the material aspect of the town; fact, fact, fact, everywhere in the immaterial, and the previously noted harms of the Coketown classroom are amplified in Coketowns factories, where machinery is chopping people up and the workers face death young and misshapen. Additional descriptions of Coketown give evidence of the inherent frailty of its moral and societal underpinnings, for although the town appears mighty and deathless, with its raging factories of fire and smoke and its tyranny over the enslaved workers, Coketowns machinery throbs feebly like a fainting pulse. The lack of any sort of supporting foundation is further emphasized by the patchy, insubstantial quality imparted on the buildings by its soot and grime: the town is shrouded in a haze of its own, a blur of s oot and smoke, discernible only as a sulky blotch upon the prospect. Moreover, Dickens actually suggests that this industrialized society is essentially corrupt and sinful when he conveys Coketown as nothing but masses of darkness that confusedly aspire to the vault of Heaven, with its chimneys rising up into the air like competing Towers of Babel. These descriptions cast a very accusatory, judgmental light on industrialism and its perpetuators in general. In Hard Times, these perpetuators, or the bourgeoisie on the whole, are represented by Mr. Bounderby, a truly despicable, selfish character, and a self-made Humbug (in his own words) who claims to follow the same philosophy as Gradgrind, and he constantly proclaims the fantastic tales of his impoverished, abandoned childhood and unlikely rise to fortune. When Gradgrind encounters Mrs. Bounderby at the end of the novel, he hastily reproaches her, wondering at her audacity in showing her face to her son, to which she replies, Lord forgive you, sir, for your wicked imaginations. This statement is ironic on several levels, for Gradgrind has only recently abandoned his rigid dependence on factsbut now, that which he deemed most dependably factual and true is revealed as a pinnacle of fanciful lies. Furthermore, Gradgrind himself formerly propagated the notion that imagination is useless and wicked; subsequently, there is now a sort of role-reversal between himself and Bounderbys mother. L astly, Bounderby, that sturdy and respected upholder of rationality and fact, is exposed as an utter hypocrite. He is a man so deeply embedded in ludicrous fabrications that his entire public identity is an invented faà §ade, a jumble of ridiculous, fanciful delusions, analogous to the elusive, ethereal qualities of Coketown itself. It is his imagination that is truly wicked, and he merely endorses utilitarian views as a result of his greedy self-interest. By portraying Bounderby as a shameless deceiver who is oblivious to the plight of his employees, Dickens suggests that industrialized society has been created and sustained without regard to human compassion or morality, and that, as a system, this type of society fosters only vice and misery. In summary, Dickens creates a loveless, greed-driven world within Coketowns schools and factories, where the principles of the market take precedence over human compassion. By sanctioning the proliferation of fact and rationality, as well as the oppression of imagination of fancy, Bounderby has no benevolent motive. He seeks to increase his wealth by increasing the efficiency of his workers, and the specialized education of the youth in Coketown is merely one manifestation of industrialized greed. Gradgrind, on the other hand, harbors good intentions for the children, but as to the effects of his actions, he is gravely mistaken, as Dickens so explicitly shows. Although Dickens does not offer a clear solution to societys ills, he portrays the goodness of humankind in the members of the circus, who cared so little for plain Fact, and about whom there was a remarkable gentleness and childishness and an untiring readiness to help and pity one another. On one note, however, Dickens is qui te clear: human nature cannot be reduced to a plethora of facts and figures, and neither can it be predicted as such: It is known, to the force of a single pound weight, what the engine will do; but not all the calculators of the National debt can tell me the capacity for good or evil, for love or hatred, for patriotism or discontent, for the decomposition of virtue into vice at any single moment in the soul of one of these quiet servants. Dickens repeatedly illustrates the grave repercussions of Coketowns society, of stifling the fire of imagination, giving a disturbing perspective of human greed and its power to corrupt.

Blue Sky Marketing :: Essays Papers

Blue Sky Marketing FilmWatch Division Marketing Plan Trey's Best Opportunity to Dominate Market Research for the Film Industry How To Use This Report Template Change the information on the cover page to contain the information you would like. For the body of your report, use Styles such as Heading 1-5, Body Text, Block Quotation, List Bullet, and List Number from the Style control on the Formatting toolbar. This report template is complete with Styles for a Table of Contents and an Index. From the Insert menu, choose Index and Tables. Click on the tab you would like. Be sure to choose the Custom Format. XE indicates an index entry field. The index field collects index entries specified by XE. To insert an index entry field, select the text to be indexed, and choose Index and Tables from the Insert menu. Click on the Index tab to receive the Index dialog box. You can quickly open the Mark Index Entry dialog box by pressing ALT+SHIFT+X. The dialog box stays open so that you can mark index entries. For more information, see Indexes in Help. In addition to producing reports, this template can be used to create proposals and work-books. To change the text or graphics, the following suggestions are provided. Â · Select any paragraph and just start typing. Â · To save time in the future, you can save the front cover of this report with your company name and address. For step-by-step instructions on how to perserve your changes with the template, please read the following section. How To Modify This Report To create your own version of this template, choose File New and select this template. Be sure to indicate "template" as the document type in the bottom right corner. 1. Insert your company information in the name and your address in the frame in the upper right corner of the cover page. 2. Choose File Save As. At the bottom of the menu, choose Document Template in the Save File as Type: box. Save the file under a new name to protect the original, or use the same name to replace the existing version. To create a document, choose File New and choose the template you just created. Assuming you followed the steps above, your company information should appear in place. How to Delete Graphics To delete a graphic, click on each object (in Page Layout View) to select, and press Delete.

Analyse The Woodpile and compare the language and themes to other Frosts poems

Frost writes a lot about the emotion of solitude and being isolated, either physically or mentally, and this poem is no different. The line, â€Å"I was just far from home†, is a good example to show how isolated and unhappy the narrator is feeling as home is a place of comfort. Pathetic fallacy is used, as the images in this poem set up a bleak icy day that reflects these emotions, for example, â€Å"frozen swamp one grey day†, the adjectives, â€Å"frozen† and â€Å"gray† emphasise this lonely feeling. Frost also gives the reader the impression of the horizon looking the same, emphasising how lost the narrator is feeling, â€Å"Too much alike to mark or name a place by†. There are other poems that resemble the idea of being alone; two examples are Home Burial and The Tuft Of Flowers. Home Burial is, for me, the loneliest poem in this selection, as it says that even though you may be surrounded by people it is possible to feel alone emotionally. In the beginning of the poem The Tuft Of Flowers the narrator is feeling alone physically. However this poem questions whether or not people can ever be truly alone, and, as a contrast to most of Frost's poems like Home Burial, decides you can't. Many parallels can be drawn between Tuft Of Flowers and The Wood Pile, another being nature, in a way, leading the narrator to an object that consequently leads the reader to the meaning of the poem. In The Wood Pile a bird flies down close to the narrator and whilst being distracted by the bird the narrator comes to the foot of a neatly measured woodpile. To show the reader that this concrete image is the most important in this poem, Frost describes it precisely, â€Å"and measured four by four by eight†. This Woodpile lets Frost make his point that people get tired of the things they do and consequently forget about them, the reader can see this from the image of the wood decaying, â€Å"slow smokeless burning of decay†. Frost also talks about the uselessness of the woodpile if it is left there â€Å"leave it there far from a useful fire place†. The words decay and useless mean the same thing as waste and wastefulness, showing that Frost's meaning is that of humans discard for the things they do. In Tuft Of Flowers, the narrator is in the process of turning some freshly cut grass, so it can be dried and made into hay, when they spot a butterfly, that whilst following it with their eyes sees a beautiful area of flowers that the mower had left for the enjoyment of others. The narrator then realise that even though they and the mower are working separately they are not just working for themselves but for other people, and thus decide that men can never truly be alone, † ‘Men work together' I told him from the heart ‘whether they work together or work apart'†. As these two concrete images lead the reader to the meaning of the poem we can see that Frost uses concrete lexis to portray abstract ideas. I believe The Woodpile is sending out the message that people are wasteful and forgetful as the wood chopper has made this stack of wood perfectly and then went off and forgot about it, however, it might be that Frost is trying to tell us that the work is more important than the reward. I think the message Frost is trying to send across is that of humans' forgetfulness as the woodpile is left there to rot, the quote, â€Å"and leave it there far from a useful fire place† shows this. As Frost ends this poem on the image, â€Å"Slow smokeless burning of decay†, which is a rather nasty image, I feel the underlying message can't be a nice one; further, as the last word in the poem is decay, that is another way of saying waste, I feel Frost is criticising people by calling them wasteful. However, Frost does say, â€Å"I thought only someone who lived in turning to fresh tasks could so forget his handiwork†. As Frost says that this person must have moved on to another job very quickly in order to forget his amazing work this poem could be read on a level that Frost believes everybody should live like this and not care for the reward but the pleasure of working. The idea that people get tried of the things they do too quickly is repeated in the poem After Apple Picking. In this poem the narrator admits that even though he was really looking forward to this harvest he is bored of it now, â€Å"I am overtired of the great harvest I myself desired†. In the end of The Wood Pile we can see one of Frost's major themes that nature is stronger and in the end more powerful than humans. We can see this in two ways. Firstly, that the snow has obliterated all evidence that humans have been here to make this woodpile, â€Å"No runner tracks in this year's snow looped near it†. Secondly, the reader can see that the man made objects-the stake and the prop that were originally put there to support the woodpile are falling over, and that nature is supporting the woodpile now, firstly from a plant wrapped around it and secondly from a tree that it is balancing on. This idea that nature is protecting it now is emphasised by the simile, â€Å"clematis had wound string around it like a bundle†, the words wrap and bundle make this quote sound like he is relating the clematis to a mother and the woodpile to a new born baby, and thus emphising the effect of nature protecting the woodpile. Two of Frost's earliest poems, Ghost House and Mending Wall, also shows his idea that nature is more powerful than humans. Ghost House is about a house that has been abandoned and is now so overgrown it is like nature is claiming it back, just as the woodpile has been claimed back by the clematis. â€Å"The footpath down to the well is healed† this line from The Ghost House symbolises that the grass has grown over the footpath and the word healed shows that it is better than it was before. Mending Wall is about two farmers relentlessly putting up a wall that has been knocked down by wind and ice. The line, â€Å"The gaps I mean, no one has seen them made or heard them made† symbolises that something beyond their control is knocking the wall down, and as this thing is nature we can see that nature is more powerful than humans. The Woodpile, like many of his later poems, is written in blank verse. This poem is also written in the form of an un-rhyming monologue that gives the impression of a person that doesn't really have anything to say and thus is rambling. The frequent enjambment used also makes this poem sound like a one sided conversation. Frost uses this conversational technique in plenty of other poems such as After Apple Picking. This technique of making his poem sound like a conversation is backed up by the trivial and unexciting moment of experience that starts of the deep hidden meaning of this poem. Therefore, I believe that The Woodpile is quintessential Frost as it uses many of his techniques, such as his un-rhyming monologue, nature being stronger than humans, abstract ideas represented by a concrete lexis, and the bleak emotion of solitude.

Property, Plant And Equipment Essay

Items of property, plant, and equipment should be recognised as assets when it is probable that: [IAS 16.7] it is probable that the future economic benefits associated with the asset will flow to the entity, and the cost of the asset can be measured reliably. This recognition principle is applied to all property, plant, and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. IAS 16 does not prescribe the unit of measure for recognition – what constitutes an item of property, plant, and equipment. [IAS 16.9] Note, however, that if the cost model is used (see below) each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. [IAS 16.43] IAS 16 recognises that parts of some items of property, plant, and equipment may require replacement at regular intervals. The carrying amount of an item of property, plant, and equipment will include the cost of replacing the  part of such an item when that cost is incurred if the recognition criteria (future benefits and measurement reliability) are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of IAS 16.67-72. [IAS 16.13] Also, continued operation of an item of property, plant, and equipment (for example, an aircraft) may require regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant, and equipment as a replacement if the recognition criteria are satisfied. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. [IAS 16.14] Initial Measurement An item of property, plant and equipment should initially be recorded at cost. [IAS 16.15] Cost includes all costs necessary to bring the asset to working condition for its intended use. This would include not only its original purchase price but also costs of site preparation, delivery and handling, installation, related professional fees for architects and engineers, and the estimated cost of dismantling and removing the asset and restoring the site (see IAS 37, Provisions, Contingent Liabilities and Contingent Assets). [IAS 16.16-17] If payment for an item of property, plant, and equipment is deferred, interest at a market rate must be recognised or imputed. [IAS 16.23] If an asset is acquired in exchange for another asset (whether similar or dissimilar in nature), the cost will be measured at the fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. [IAS 16.24] Measurement Subsequent to Initial Recognition IAS 16 permits two accounting models: Cost Model. The asset is carried at cost less accumulated depreciation and impairment. [IAS 16.30] Revaluation Model. The asset is carried at a revalued amount, being its fair value at the date of revaluation less  subsequent depreciation and impairment, provided that fair value can be measured reliably. [IAS 16.31] The Revaluation Model Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance sheet date. [IAS 16.31] If an item is revalued, the entire class of assets to which that asset belongs should be revalued. [IAS 16.36] Revalued assets are depreciated in the same way as under the cost model (see below). If a revaluation results in an increase in value, it should be credited to other comprehensive income and accumulated in equity under the heading â€Å"revaluation surplus† unless it represents the reversal of a revaluation decrease of the same asset previously recognised as an expense, in which case it should be recognised as income. [IAS 16.39] A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset. [IAS 16.40] When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings, or it may be left in equity under the heading revaluation surplus. The transfer to retained earnings should not be made through the income statement (that is, no â€Å"recycling† through profit or loss). [IAS 16.41] Depreciation (Cost and Revaluation Models) For all depreciable assets: The depreciable amount (cost less residual value) should be allocated on a systematic basis over the asset’s useful life [IAS 16.50]. The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. [IAS 16.51] The depreciation method used should reflect the pattern in which the asset’s economic benefits are consumed by the entity [IAS 16.60]; The depreciation method should be reviewed at least annually and, if the pattern of consumption of benefits has changed, the depreciation method should be changed prospectively as a change in estimate under IAS 8. [IAS 16.61] Depreciation should be charged to the income statement, unless it is included in the carrying amount of another asset [IAS 16.48]. Depreciation  begins when the asset is available for use and continues until the asset is derecognised, even if it is idle. [IAS 16.55] Recoverability of the Carrying Amount IAS 36 requires impairment testing and, if necessary, recognition for property, plant, and equipment. An item of property, plant, or equipment shall not be carried at more than recoverable amount. Recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. Any claim for compensation from third parties for impairment is included in profit or loss when the claim becomes receivable. [IAS 16.65] Derecogniton (Retirements and Disposals) An asset should be removed from the balance sheet on disposal or when it is withdrawn from use and no future economic benefits are expected from its disposal. The gain or loss on disposal is the difference between the proceeds and the carrying amount and should be recognised in the income statement. [IAS 16.67-71] If an entity rents some assets and then ceases to rent them, the assets should be transferred to inventories at their carrying amounts as they become held for sale in the ordinary course of business. [IAS 16.68A] Disclosure For each class of property, plant, and equipment, disclose: [IAS 16.73] basis for measuring carrying amount   depreciation method(s) used useful lives or depreciation rates gross carrying amount and accumulated depreciation and impairment losses reconciliation of the carrying amount at the beginning and the end of the period, showing: additions disposals acquisitions through business combinations revaluation increases or decreases impairment losses reversals of impairment losses depreciation net foreign exchange differences on translation other movements Also disclose: [IAS 16.74] restrictions on title expenditures to construct property, plant, and equipment during the period contractual commitments to acquire property, plant, and equipment compensation from third parties for items of property, plant, and equipment that were impaired, lost or given up that is included in profit or loss If property, plant, and equipment is stated at revalued amounts, certain additional disclosures are required: [IAS 16.77] the effective date of the revaluation whether an independent valuer was involved the methods and significant assumptions used in estimating fair values the extent to which fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model the revaluation surplus, including changes during the period and any restrictions on the distribution of the balance to shareholders