Monday, December 23, 2019

Shaun Tan - 984 Words

Shaun Tan Shaun Tan, born in 1974, is an award winning illustrator and author of many well-known children’s books. Tan was born and raised in Fremantle, Western Australia, where as a boy, spent his time writing and illustrating poems and stories. Tan was known at his primary school as very talented artist. Through out high school, Tan continued his passion for illustrating, where he was enrolled in a special art program for gifted students. However, Tan eventually took an academic path into university where he studied studied to become a geneticist before chasing down his dream of working as an artist. Tan picked up his education at the University of Western Australia where he studied fine arts and English Literature and graduated in†¦show more content†¦These illustrations were set out in a format similar to a comic strip meaning that a lot of the images he drew were quite similar and would have been very repetitive. Tan stated that for each of the two thousand illustrations a ccumulated the same time to produce as a canvas-sized image would. However when Tan is creating a collage, he will create graphite sketches, which may then be reproduced numerous times with different versions varying with parts added or removed, but usually this process is done with scissors and glue. Although Tan is allowed a large amount of his own interpretation to reflect in his drawings, he still must have a very close relationship with his client being the author. At the end of the day Tan still has to fit his interpretations inside of what the author actually wants or the design brief. The relationship must be strong to allow for a connection from the authors thought through to Tan’s illustrations, meaning Tan really has to understand and feel what the author is trying to tell through his story. Tan has always been known as a very good user of the graphite pencil. This is something he has been practicing since he was a young child and is now very talented. Tan is able to capture in his pencil drawings such a large amount of depth and tonal range. Despite the fact Tan dislikes drawing realistic figures, he proved in his novel, The Arrival that he is quite talented in producing realisticShow MoreRelatedThe Arrival - Shaun Tan1952 Words   |  8 PagesThe Arrival - Shaun Tan Where the text came from The Arrival is a migrant story told as a series of wordless images, it was illustrated by Shaun Tan in 2006. Purpose of text The fact that Shaun Tan grew up in Perth, he said was one of the main reasons for making so many novels based on the concept of belonging, he describe Perth as being one of the most isolated cities in the world, sandwiched between a vast desert and a vaster ocean, and they lived in a â€Å"freshly minted northern suburb that wasRead MoreThe Arrival By Shaun Tan1286 Words   |  6 PagesAnticipation, heartache, and mystery are only a few of the abundant emotions immigrants feel on their journey to the United States. Notably, in Shaun Tan’s graphic novel, The Arrival, the main character experiences the same series of emotions on his immigration journey seeking safe haven. In fact, through the three-week introduction to a new adventure and literature, I was able to tune into the same feelings and genuinely understand the dismal journey of the immigrant archetype. Furthermore, thisRead MoreAnalysis Of Shaun Tan s The Arrival1569 Words   |  7 PagesIt is said that although we have made our own choices, our companions steer us to either achieve or hinder such goals from happening. In popular culture, our relationships can encourage the chances of growth and success. This is directly proven in Shaun Tan’s The Arrival, where the unnamed protagonist initially struggles to adapt to the culture of his new city. Later on in the book, he comes across other people who have came from different backgrounds and hears about their stories about how they arrivedRead MoreLiterature is a textually transmitted disease, normally contracted in childhood‚Äà ¹ Word and Image in Shaun Tans The Arrival3817 Words   |  16 PagesLiterature is a textually transmitted disease, normally contracted in childhood† Word and Image in Shaun Tans The Arrival As a reader we are evidently drawn firstly to a book who’s title and/or image on the cover excites us. Adult Fiction is evidently presented in the form of a novel but Shaun Tan breaks away from traditional conventions of a novel format, producing texts that inhabit the shape of a picture book, whether including or excluding written language. ThisRead MoreMigrant Hostel And 10 Mary Street 1258 Words   |  6 Pagesimmigrants arriving in a new country and bad examples can include someone blending into a bad population. Poems Migrant Hostel and 10 Mary Street portray belonging via literary techniques by Peter Skrzynecki, and also The Lost Thing by Shaun Tan convey belonging and how ones choices and attitudes of others affect the sense of acceptance. Migrant Hostel includes poet Skrzynecki and his family living in a hostel along with other Polish migrants, Peter Skrzynecki documents his experiencesRead MoreJourney - Life of Pi, Journey to the Interior, the Re d Tree Essay1482 Words   |  6 Pagesmentally or emotionally as they face challenges. This understanding of mine has been shaped by the novel Life of Pi, written by Yann Martel, ‘Journey to the Interior’, a poem by Margaret Atwood and The Red Tree, a picture book by Shaun Tan. Yann Martel, Margaret Atwood and Shaun Tan use various techniques such as extended metaphors, symbolism, imagery and figurative language to show how journeys lead to self discovery and they are the only way one will find what they are searching for and also allow travellersRead MoreEssay Perceptions on Belonging1014 Words   |  5 Pagesthe New York Times shows the perception of belonging as the idea about connecting to a place, person, group or a community. Feliks Skrzynecki by Peter Skrzynecki, Im nobody! Who are you? by Emily Dickinson and The Rabbits by John Marsden Shaun Tan show the concept of belonging as being contrasted towards the New York Times quote, showing the alienation and non -existent connection towards it. These texts have furthered my understanding on the perceptions of belonging by recognising the differentRead MoreThe Lost Thing Essay1096 Words   |  5 Pagesself esteem, to feelings of unhappiness and loneliness. When someone does not fit in, often because they are different, the negative emotions that they feel can be very harmful. The picture book The Lost Thing (2000), written and illustrated by Shaun Tan, explores the themes of belonging and alienation that occur in modern society. The story begins with a man trying to recall stories from his youth. The only one he can remember is about when he was a young boy and he discovers a gigantic, red, machine-likeRead MoreBelonging Essay - 2 Related Texts1078 Words   |  5 Pages* The Red Tree by Shaun Tan * Who you are by Jessie J You will almost always find where you belong if you search for it. So ultimately a sense of belonging comes down to perception. This starts from places and/ or relationships, which potentially alter your understanding or you and the world around you, so you can accept the person you are and your individual identity by creating this sense of belonging. In strictly ballroom by Baz Lurhmann, The Red Tree by Shaun Tan and who you are byRead MoreBelonging Essay773 Words   |  4 Pagesunwelcoming new world in which they don’t understand anything. Skrzynecki’s poem ‘Feliks Skryznecki’ explores a relationship between father and son, and their contrasting experiences of belonging to a new place. The related text, ‘The Red Tree,’ by Shaun Tan also shows that a lack of understanding can prevent belonging, whereas increasing understanding can lead to a sense of knowing your place in the world and knowing where you belong. Understanding nourishes belonging. This is shown in the poem ‘Migrant

Sunday, December 15, 2019

Life After Death Free Essays

Life after Death. Daniel Yashinsky 16/09/2011 Death is a word that someone never likes to hear but questions that always come to mind are what happens after we die. Many people believe in different situations but ultimately I assume that the way we live out our life will determine our results in the afterlife. We will write a custom essay sample on Life After Death or any similar topic only for you Order Now Almost like being punished in a sense it’s the way of the society to believe in morals such as right and wrong. Who or what judges the fact of where we go. Are these theories accurate or is it all just a fabrication. All in all it’s pretty hard not to think of the one thing you can’t run from. Since the moment I was born my parents have been telling me what is right and what is wrong. So if I was to do something wrong I would get punished so these morals have always been engraved in my brain. Who decided what is right and what is wrong, why do we have these morals and why do we get punished for committing so called sins? I don’t think there is a true answer for that, but people think that if you are a good human which can mean so many different things but in general if you live out your life doing good deeds that you will go to a heaven. This theory also works in the opposite way as well, when people commit sins that are against the â€Å"norm† of the society they live in then they will go to hell. This is one of the reasons why religion has been followed for so long to keep society in control according to what we presume is in control. If one believes in this then it will be easy for someone to just live their life and not fear what is beyond the threshold of death. But one question still remains, who decides our faith after death. Today I was asked â€Å"do you believe in god? I didn’t know how to respond because all I could think about was the reasoning for his asking. Did he want me to believe in god? Was he just curious to know what my thoughts were on the matter? All I know is it’s a personal question but it felt like I was being judged. I like to have my own views on things I don’t usually conform to society, almost like an existentialist. So the answer to the question is somewhat, I don’t particularly believe in god itself, but I think there is some sort of higher power. The real question is if this higher power ends up judging us just like this man did to me today. So this higher power for some odd reason gets to judge me and the rest of the world to decide if we get to go to a happy place or a sad place in simple words that is what religion means. People devote their whole lives thinking if they follow this rule their afterlife will turn out well for the rest of eternity. Now I will see beyond this and look at people who do not believe in god what so ever, so these sorts of people are condemned to live in the underworld. Now who’s to say that the way I live my life will determine my afterlife. Why should I believe something that someone has just made up without any proof? Anything can happen after you die; people shouldn’t spend their whole life deciphering the code of death. The reason people feel such a need to believe in something is because they have a fear, the fear of the unknown. When you don’t know what is going to come after you die, how can’t face those fears. I honestly believe that any of these theories can be true, but little did I know how much death plays a star role in so many people’s lives. Truthfully everyone sees death differently and depending on who you are Now life is an important thing to all of us, why waste it thinking about what’s going to happen after death. If I was to die I would like to one to judge me on the things I have done in my lifetime. This will give a meaning to my life and many other lives as well. Seeing how so many people believe in this way of life that it would be terrible not to see it fulfilled, also a something of a higher power judges us and leads us through the rest of eternity. Finally we can go against it all and say that all that happens is we rot in the ground. So for all we know life as we know it can be death without any real proof we just have theories but my beliefs will stay strong . How to cite Life After Death, Essays

Saturday, December 7, 2019

Professional Accountant States Business Organizations

Question: Describe about the Professional Accountant for States Business Organizations. Answer: Introduction: The current assignment deals with reviewing the occurrence of the merger in the contemporary era. This is because the merger and acquisition volumes have increased globally during the summer and autumn periods of 2016, especially in USA, which signify that mergers occur in cyclical patterns. In this context, Ahuja and Novelli (2014) remarked that a merger is a deal, which is mainly intended to combine two companies into a single firm for reaping the maximum benefits out of the market. Therefore, the assignment concentrates on finding evidences for supporting the fact that mergers take place in a cyclical and recurring manner. The last segment of the study sheds light on demonstrating that the merger activity occurs in random fashion and it could not be predicted in cyclical terms. i. Evidence to support that merger occurs in a recurring and cyclical manner: According to Balouziyeh (2013), the changes in the global economic conditions and business trends have indicated that mergers tend to happen in cycles. This is because the business consolidations tend to bottom out during times of economic recession due to low valuations of the firms. For instance, the merger activity between North Star Asset Management Group and Colony Capital in June 2016 and the deal between Shire and Baxalta in the same period depicts that the mergers happened in the summer season of USA. Since the 20th century, the global economy has experienced an unprecedented wave in the merger activities. This is because the number of mergers between 1900 and 2000 has been more than thrice with the increase in the volume of transactions (Bena and Li 2014). The tentative bubble at the share markets has inflated the volume of transactions, since a number of mergers have been financed through equity exchange. When the valuations of the banks are low, the acquirers possess little interest in utilising the shares, which are traded at discounts as currencies for deals. As a result, the acquirers tend to hold their cash back. As a result, the mergers and acquisition activities have declined significantly after 2009. After the economic downturn, a period of FDIC-assisted transactions took place, in which the regulators contend with the banks suffering from liquidity problems. As a result, it has lead to prolonged time of bank closures, which occurred between the years 2008 - 2011 (Cartwright and Cooper 2014). In this phase, the activities related to mergers and acquisitions focus on banks going through credit problems. As a result, it has enabled the regulators to develop a process of bid for attracting the potential acquirers. This has offered the opportunity for asset consolidation along with a gain of bargain purchase at the closure of the deal (Cooper and Finkelstein 2014). According to the FDIC reports, the nation has reported incidents of above 400 bank failures from 2008 to 2011 (Custodio 2014). However, the number of incidents has declined to only 35 from 2012 to 2015, which signifies that the US banking industry has stabilised over the years. The FDIC-assisted transactions have continued to dwindle, which has been represented in the form of a table as follows: Particulars 2012 2011 2010 2009 Advisers of large hedge funds 31 90 157 140 Table 1: Large hedge fund advisers in USA for the years 2009 - 2012 (Source: Fich, Nguyen and Officer 2015) The above table indicates that after the global financial crisis of 2008, the merger and acquisition activities in the banking sector of USA have experienced a major setback due to the fall in valuations. Henceforth, the following evidences have been put forward to support that mergers occur in recurring and cyclical manner in the US: First Merger Wave (1897-1907): This was followed after the occurrence of the first global depression in 1983. Nearly 70% of all the merger activities in USA during this period were concentrated in a number of industries, which include petroleum, metals, mining, transport and food products. In this wave, the number of horizontal mergers has been considerable, which concentrated the influenced industries. For instance, in this wave, JP Morgan has merged Carnegie Steel with U.S. Steel and above 700 small steel companies. The resulting firm had controlled nearly 70-80% of steel production in the nation (Galpin and Herndon 2014). This phase was characterised as the monopoly market. Second Merger Wave (1916-1929): The second merger wave have begun during the First World War and lasted until the decline of the stock market on 29th October 1929. However, the governmental scrutiny has increased during this phase. The Clayton Act (1914) was developed as a supplementary tool for the US federal authorities to exert against the uncompetitive mergers. In this phase, the vertical mergers were more in contrast to horizontal mergers and oligopoly market structure was the main feature of this wave (Krug, Wright and Kroll 2014). Third Merger Wave (1965-1969): During this phase, the economic prosperity in USA had increased largely and such strong economy has helped many organisations in arranging necessary resources for acquiring the other organisations. In addition, this phase could be characterised as the phase of conglomerate mergers, since the mergers took place between the unrelated organisations (Lebedev et al. 2015). However, the horizontal mergers, which occurred during this period, had been subject to stringent antitrust enforcement in the form of a new legislation Celler-Kefauver Act of 1950. Fourth Merger Wave (1981-1989): This phase had coincided with Ronald Reagans presidency, in which the economic prosperity was greater from the mid to late 1980s (Moeller and Brady 2014). However, during this period, the number of hostile mergers had increased and it is in this phase that the idiom corporate raider made its way in the US glossary. In addition, the sizes of the mergers were relatively bigger in comparison to the previous period, in which debt financing was used to fund mergers. Fifth Merger Wave (1993-2000): This phase had occurred after the economic downturn of 1990-91 under the presidency of Bill Clinton. The level of mergers in this phase was identical to that of the previous phase; however, the hostile takeover had diminished. In addition, the mergers occurred in this phase aim to ensure broader business strategies instead of short-term financial profits. Finally, debt financing has been minimised in this phase to fund merger activities. ii. Occurrence of merger in random fashion and unpredictability of the activity in cyclical terms: It has been a major debate that mergers do not follow any cycle; rather it occurs in random fashion. Therefore, the mergers are unpredictable in nature, which could be validated by considering a wide array of factors, as depicted below: Difference in merger: In the words of Girasa (2013), mergers depend on a variety of influential dynamics from the business rationale to the personnel involved in conducting the same. The strategies over time by following the previous trend could backfire, if there is a change in the market scenario or variation in cultures of the two firms. Even the personnel, who have witnessed many previous mergers, might find it complex to foresee the future performance. This is because they would review the past mergers, which have failed miserably and apprehend the worst upshot. In addition, such personnel would share such scare incidents with their other colleagues. This mainly happens when the news about the merger is leaked, which might be intentional or unintentional on the part of the management. Along with this, the absence of adequate formal communication from the top management has attributed to the perceptions of the personnel. For instance, the cultural differences between New York Central and Pennsylvania Railroad have resulted in failure of the merger, which occurred in 1968 ((Fomcenco 2015). Partner sizes: It is generally assumed that the bigger and successful firms acquire the smaller companies. However, there are many difficulties associated with such mergers, which mainly confront the employees. The most inherent problem is the low involvement of the employees in the new firm in contrast to the old one. In addition, the CEO of the large firm might not have any sort of interest or knowledge about the small business. As a result, the employees lose their beliefs regarding their company stake, which leads to increased turnover rates. For instance, the hedge fund investor, Eddie Lampert, has acquired the struggling business of Sears and merged his own company, Kmart with the former. However, the lack of long-term vision, strategies and turnover of the employees has resulted in merger failure, which occurred in 2005 (Mulherin 2012). On the other hand, when a new entrant, who is relatively of smaller size, inherits a large DIY chain of US, the foremost thing considered on the part of the staffs of the acquired company is the shelf measurement prior to re-badging. As a result, the staffs associated with the large chain undergo many complexities, when it comes to terms regarding the fact that the inexperienced minnow had chewed the successful firm (Weber and Yedidia Tarba 2012). Thus, mergers could not be predicted by following the cyclical pattern. Nature of the merger: Although the staffs expect the worst outcome in majority of the mergers, the perceptions have changed over time. This is because they believe that the new management would be more efficient to meet their needs in contrast to the existing management. However, despite having a thorough insight of the rationale, the staffs might apprehend the negative impact of their career growth, and thus, they might not be ready to accept the change. For instance, the merger between Daimler and Chrysler in 1990 had failed due to payment and bonus-related issues (Stahl 2013). In addition, another unpredictable constituent of mergers is the technique through which the individual staffs would respond to such situation. For instance, rationalising the clerical functions implies that many staffs of the acquired firm might be redundant. The firm has realised the thin opportunities of employment in the vicinity and accordingly, it undertakes liberal redundancy payments. Although the employees might not be satisfied initially losing their work, they might be excited to see another firm opening the identical facility in the same location. This is because the new firm would recruit all the redundant staffs within three months on flexible terms in contrast to the previous employer. However, this situation is purely coincidental in nature and hence, the mergers could not be anticipated by following a pattern of cycles. Economic conditions: The global economic condition is another significant attribute, which might restrict the ability to predict the occurrence of the mergers. Although there have been many successful mergers in the different phases, there are instances, in which the mergers between two companies have been successful even during times of economic downturns. For instance, the merger between Cintas and Aktenmuhle GmbH in 2008 has been successful despite the global recession, which confronted the international countries. The new valuations have been ensured by tailoring the targets before the merger, which has benefitted both the companies largely. Hence, the successful mergers could only be achieved during the phases of economic prosperity do not stand tall. This implies that the mergers could not be predicted cyclically and they occur in a random fashion. Conclusion: Based on the above discussion, it has been found that the fluctuations in the global economic conditions and modified business trends have enabled the merger activities to be predictable over time. In order to support that the merger activities happen in cyclical patterns, several instances have been put forward to validate the statement. One such example includes fall in the large hedge fund advisers from the years 2009-2012, after the US economy has started to recover from the global economic recession. In addition, increase in the reporting incidents of bank failures during the recessionary period reflects that successful mergers could not be conducted during this phase. This is further supported by laying down brief explanation of certain merger waves in US based on their characteristics and time horizon. However, arguments have been framed in this assignment as well to demonstrate that mergers occur in a random fashion and they could not be anticipated through recurring patterns. The most common example framed to support the argument is the merger between Cintas and Aktenmuhle GmbH in 2008, during which recession has hit the global economy. This is because of proper planning strategies and long-term vision. Finally, the partner sizes, nature of the merger, cultural differences and economic conditions are the other significant factors, which gainsay the cyclical pattern of merger activities. Hence, it could be inferred that though the merger activities have certain factors in common, it varies from perceptions to perceptions and goal-setting strategies of the two firms. References: Ahuja, G. and Novelli, E., 2014. Mergers and acquisitions and innovation. https://www.oxfordhandbooks.com/view/10.1093/oxfordhb/9780199694945.001.0001/oxfordhb-9780199694945-e-026 Balouziyeh, J.M., 2013. Mergers and Acquisitions. InA Legal Guide to United States Business Organizations(pp. 91-96). Springer Berlin Heidelber https://link.springer.com/chapter/10.1007/978-3-642-37907-9_10 Bena, J. and Li, K., 2014. Corporate innovations and mergers and acquisitions.The Journal of Finance,69(5), pp.1923-1960. https://onlinelibrary.wiley.com/doi/10.1111/jofi.12059/full Cartwright, S. and Cooper, C.L., 2014.Mergers and acquisitions: The human factor. https://books.google.co.in/books?hl=enlr=id=mw6jBQAAQBAJoi=fndpg=PP1dq=Cartwright,+S.+and+Cooper,+C.L.,+2014.+Mergers+and+acquisitions:+The+human+factor.+ots=c8etymbAyIsig=ltrlwJb7Cchlkljie17JxYH3ziI#v=onepageqf=false Cooper, C.L. and Finkelstein, S. eds., 2014.Advances in mergers and acquisitions(Vol. 13). Emerald Group Publishing. https://books.google.co.in/books?hl=enlr=id=_2OtBAAAQBAJoi=fndpg=PP1dq=Cooper,+C.L.+and+Finkelstein,+S.+eds.,+2014.+Advances+in+mergers+and+acquisitions+(Vol.+13).+Emerald+Group+Publishing.ots=cfx6SsMm4Fsig=yQguDfWV7YZpMYBJhyNf_OwtFME#v=onepageqf=false Custodio, C., 2014. Mergers and acquisitions accounting and the diversification discount.The Journal of Finance,69(1), pp.219-240. https://onlinelibrary.wiley.com/doi/10.1111/jofi.12108/full Fich, E.M., Nguyen, T. and Officer, M.S., 2015, March. Large wealth creation in mergers and acquisitions. InAFA 2013 San Diego Meetings Paper. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2020507 Fomcenco, A., 2015. Mergers Acquisitions. https://www.forskningsdatabasen.dk/en/catalog/2291883403 Galpin, T.J. and Herndon, M., 2014.The complete guide to mergers and acquisitions: Process tools to support MA integration at every level. John Wiley Sons. https://books.google.co.in/books?hl=enlr=id=_17BAwAAQBAJoi=fndpg=PA133dq=Galpin,+T.J.+and+Herndon,+M.,+2014.+The+complete+guide+to+mergers+and+acquisitions:+Process+tools+to+support+M%26A+integration+at+every+level.+John+Wiley+%26+Sons.+ots=c6IhNcu2Xusig=Kg0mtq6HGuOYdDi6kMwBZ5yvmSQ#v=onepageqf=false Girasa, R., 2013. Mergers and Acquisitions. InLaws and Regulations in Global Financial Markets(pp. 73-116). Palgrave Macmillan US. https://link.springer.com/chapter/10.1057/9781137345462_3#page-1 Krug, J.A., Wright, P. and Kroll, M.J., 2014. Top management turnover following mergers and acquisitions: solid research to date but still much to be learned.The Academy of Management Perspectives,28(2), pp.147-163. https://amp.aom.org/content/28/2/147.short Lebedev, S., Peng, M.W., Xie, E. and Stevens, C.E., 2015. Mergers and acquisitions in and out of emerging economies.Journal of World Business,50(4), pp.651-662. https://www.sciencedirect.com/science/article/pii/S1090951614000716 Moeller, S. and Brady, C., 2014.Intelligent M A: Navigating the mergers and acquisitions minefield. John Wiley Sons. https://books.google.co.in/books?hl=enlr=id=H9mYAwAAQBAJoi=fndpg=PT11dq=Moeller,+S.+and+Brady,+C.,+2014.+Intelligent+M+%26+A:+Navigating+the+mergers+and+acquisitions+minefield.+John+Wiley+%26+Sons.ots=7MfapQI1nrsig=f4f66Ste_PURY48_cCp6BUzXgfQ#v=onepageqf=false Mulherin, J.H., 2012.Mergers and Acquisitions. Edward Elgar Publishing. https://econpapers.repec.org/bookchap/elgeebook/15061.htm Stahl, G.K., 2013. The role of trust in mergers and acquisitions: a conceptual framework and empirical evidence.Handbook of Research on Mergers and Acquisitions, p.1. Weber, Y. and Yedidia Tarba, S., 2012. Mergers and acquisitions process: The use of corporate culture analysis.Cross Cultural Management: An International Journal,19(3), pp.288-303. https://www.emeraldinsight.com/doi/pdf/10.1108/13527601211247053