Traffic Accident Essay Example for Free

Traffic Accident Essay It is believed that the number of the people who have died in trafficaccidents is much higher than that of the people who have died of cancer or any other disease. In Ho Chi Minh City, the problem of traffic accidents is really serious. The following measures should be taken to reduce the seriousness/to minimize the consequences of this problem. Firstly, the system of the main streets in Ho Chi Minh City must be improved or upgraded. It is awful to move along the streets of Ho chi Minh City because most of them are in bad condition and some are full of holes, either big or small. In addition, during the rainy season many streets are flooded with water after a heavy rain. If we are not careful enough, we easily hit other people or fall off our bike or motorbike. Secondly, law-breaking and drunken riders/drivers should be punished strictly. These law-breaking and drunken riders/drivers are the â€Å"devils† of the streets: they operate their motor vehicles at a high speed and sway from one side/curb of the street to the other whenever they feel excited. There is no doubt that one of the main reasons of serious traffic accidents is the riders’ or drivers’ carelessness and lack of self-control. Last but not least, calling for every citizen’s obeying traffic laws is crucial. The cit dwellers’ awareness of the necessity to obey traffic law is quite low; consequently, they travel along the streets without paying close attention to traffic lights and other signals. Quite often, motor-cyclists occupy the lanes for cars and other four-wheel motor vehicles while taxi drivers speed up, forcing the riders/drivers of other vehicles to give way to them. It takes a lot of time and energy to draw the attention of anyone who does travel along the streets in Ho Chi Minh City to the well-established traffic laws here in particular and to make each of the city dwellers a law-abiding citizen in general. But it is worth it!

World War Ii In Southeast Asia History Essay

World War Ii In Southeast Asia History Essay Japanese occupation in Indochina. The Japanese Invasion of French Indochina, also known as the Vietnam Expedition, was a move of Japanese Empire in September 1940, during the Second Sino-Japanese War, to prevent China from importing arms and fuel through French Indochina, especially through Sino-Vietnam border. With the outbreak of World War II, France was force to withdraw its best troops from Indochina in order to help their force in the war in Europe. Thus, it was a wide open opportunity to the Japanese. Japan saw that French Indochina would need to be protected so that other foreign powers couldnt seek to take advantage of Frances plight. Earlier, Japan demanded the French colonial to close the Hanoi-Kunming railway in order to abandon the shipments of war-related goods from Vietnam to China. Later, the Japanese sought to gain control over the Haiphong-Yunnan railroad so that it could attack the main supply based of Chiang Kai-shek. After the fall of France during World War II, t hat the Japanese seized power from French and occupied the entire Indochina. However, the colony was still administered by Vichy France, but was under the Japanese supervision until a brief period of complete Japanese control between March and August 1945. In Cambodia and Laos, in the short term at least, despite the fact that the French continued to administer these states and to support the traditional rulers, so that there was a limited growth of nationalist feeling compared to other states in the region. In Cambodia, politicization just began during World War II. By the 1940s, Khmer intellectuals had begun to form three institutions including the scholar Buddhist Institute, Cambodias sole French-language high school, and Khmer newspaper Nagara Varta (Angkor Wat). Cambodian feelings were outraged in 1940 after getting back some territories of the north-western provinces from Thailand under the Japanese support. However, the nationalistic movements in Cambodia were slickly under French control. The French and Japanese agreed to let French continued to occupy the Indochina, but Japanese forces could move freely in Indochina. French role was variegated in the growth of Cambodian nationalism. In order to reduce Japanese popular fascination in the country, French began to provide a quasi-nationalist movement to young Cambodians. Simultaneously, French glorified Khmers past and its future in partnership with France. Moreover, French also promoted the status and salary of Cambodians in the g overnment service. Unconsciously, in 1943 they pushed the strong nationalism feelings further by launching a program to replace Khmer traditional writing with a roman alphabet. The Buddhist sangha and intellectuals protested against this program because they considered that this was an attack on Khmer traditional learning and cultural heritage. The feeling of anti-French continued until the Japanese seized control of government in March 1945, and the Romanization was cancelled. In April 1945, the Japanese provide independent to Cambodia, but after the surrender of Japan in August 1945, there was no next step for Cambodia independent. Furthermore, there was still no anti-colonial movement in Cambodia such as national movements emerged in Vietnam and Indonesia in 1945. In June 1940, after the Fall of France, Laos was controlled by the Axis-puppet Vichy France government which was under the supervision of the Japanese. Most of Laos stayed under the control of French supervision until March 1945. Before March 1945, French had brought significant changes to Laos. A National renovation movement was assembled; schools and other amenities were built; Lao music, dance and literature were promoted. Moreover, First Lao newspaper was also emerged at that time. The nationalistic movement arose as well, especially in the Lao lowlanders. On 9 March, 1945, Japanese occupied Laos, so Laos stayed under the administration of French along with Japanese supervision. During the Japanese occupation of Laos, enormous amount of French officials were imprisoned. At the same time, King Sisavang Vong, who tried to declare independence of Laos and accepted Laos under the Greater East Asia Co-Prosperity sphere, were put into the prison as well. Japan continued to rule Laos de spite constant civil unrest against it until it was force to withdraw from Indochina after the Japanese surrender in August 1945. The Japanese occupied Vietnam from September 1940 until the end of World War II. Japan came to Vietnam with the policy Asia for Asians and Japanese forces took only a week to control Vietnam. However, Japan still left the French colonial government there, because Japan could not provide enough men to occupy the entire of Vietnam. Japan left the French in charge and developed Vietnam as its client state. The French continued to colonize Indochina, but ultimate political and military power was not in their hands. Japanese demanded for resources and had priority over French policies. Thus, Japanese troops could freely access to Vietnams roads, rail network and ports, so that the Japanese could conquer Thailand and Burma easily. During the Japanese occupation, the Vietnamese were told that the Japanese were not conquerors, but liberators Japan would drive away the white imperialists out of Asia. Simultaneously, Japanese language course were introduced; Japanese films, literature and poe try were translate into local language as well. However, Vietminh considered Japanese as number one enemy. It was notable that the Vietnamese Communists rose up in the 1930s, before the arrival of Japanese. However, the arrival of Japan made Vietnamese Communists felt that there was no hope for them to demand for getting any power. Their numbers remained small and the French was trying to eliminate the political force that was considered as a threat to their role in Vietnam as well. As the war advanced and the altered of the political environment, it was an opportunity for the Vietnamese Communist-Nationalists. The Vietnamese was trying to develop its force in order to seize the power at the end of the war. By June 1945, Ho Chi Minh felt strong enough to create a Viet Minh-controlled area in north-western Vietnam. By August, Viet Minh forces seized the control of Japanese-held villages and towns. In early August, the Japanese forces prepared to leave after the Japanese surrender in World War II. Within days, Vietminh forces took control of most of northern and central Vietnam and declared Vietnams independence On 2 September 1945 in Hanoi. Exceptional case: Thailand Thailand was the most interesting country among Southeast Asian nations during the colonial period as well as the period of World War II because it was the only state in the region that was not under the foreign colonization. At the beginning of World War II, Thailand was under the control of an authoritarian government which was led by Prime Minister Phibun. In that regime, the government supported the restoration of the territories in Cambodia and Laos, and they rose up anti-French sentiment in the country as well. Phibun was trying to keep closer relations with Japan in order to seek support against France. In October 1940, a conflict between Thai and French forces broke out along Thailands eastern border. Then, it was a good opportunity for Japan to intervene to mediate the conflict. Japan used its influence with the Vichy regime in France to gain concessions for Thailand. As a result, France agreed to give away western part of Laos and most of Cambodian Battambang province to Th ailand. The restoration of Thai lost territory increased Phibuns reputation in Thailand. However, Japan wanted to maintain the relationship with Vichy, so that Thailand was forced to get only a quarter of its demanded land. In addition, they had to pay six millions piasters as a concession to the French. Relations between Japan and Thailand became tense; then Phibun turned to courting the British and Americans instead. In December 1941, Japan moved its troops into Thailand and demanded the rights to access through Thailand to invade British Burma and Malaya. Thai troops resisted but later the Phibuns government called for ceasefire. After that, a mutual offensive-defensive alliance pact between Thailand and Japan was signed and Thai entered a military alliance with Japan. Japanese troops were allowed to move freely in Thailand; however, Thailand still controlled its own armed forces as well as internal affairs. In January 1942, Thais declared war on Britain and the United States bec ause of the Japan pressure. Meanwhile, Japan had put its troops in Thailand and built the infamous Death Railway by using many Asian labour forces as well as allied prisoners of war. According to M. Walsh (2005), the Japanese engineers predicted that Death Railway would be completed in five years. However, the Japanese army forced the prisoners to finish this railway in only sixteen months. The causalities in the construction were very high there were about 12,400 deaths among the total 61, 700 labour forces. In 1943, there was tense situation between Japan and Thailand, and many Thai people began to against Japan. Because of the war, Thailand had experienced the economic disruption as well. In July 1944, Phibun resigned from office and left Thailand with the problem of preparing Thailand for an Allied victory. Thai politicians were under the controlled of Japanese until August 1945 Japanese surrender in World War II.

national deficit :: essays research papers

As one of the top ten concerns in this years presidential election, the national deficit has been given some attention by both presidential candidates. But the candidates can only make promises to the public on this issue, stating that they will cut the national deficit in half , by 2009. Since both George W. Bush and John Kerry have the same goal, the examination begins on how each of them plan to achieve it.   Ã‚  Ã‚  Ã‚  Ã‚  When President Clinton took office, he reduced the national debt by 10% in his last five years. But as Bush took the presidential seat in 2001, he reversed this progress and is now predicting that he will achieve the highest ratio of Gross National Debt to the Penny (GDP) in 50 years, if we re-elect him.(http://zfacts.com/p/318.html) â€Å"When Bush took office, there was a surplus of $236 billion, according to the Office of Management and Budget. By the end of 2004, a record $413-billion deficit is expected because of tax cuts, spending on national security, Iraq and Afghanistan and interest on the debt.† (http://www.freep.com/news/politics/taxgrid23e_20041023.htm) President Bush blames the deficit on the recession, the rise in military and homeland security spending, and tax cuts, which he believes were needed to encourage the economy. He has said holding off on â€Å"non-homeland security and non-defense spending combined with economic growth will make it possible to cut the deficit in half over the next five years.† He still plans to try and make his tax cuts permanent, which have â€Å"affected both businesses and individuals.† In respect to the budget enforcement rules affective in the 1990s, Bush is requiring annual limits on optional spending programs, and a pay-as-you-go requirement to force necessary spending programs to make budget cuts to make up for the increases payments. (http://www.post-gazette.com/pg/04284/392809.stm) Sen. John Kerry blames the deficit on â€Å"tax cuts and entitlement spending not paid for with savings elsewhere.† He has said that keeping the optional domestic spending on the same line as inflation, and paying for new proposals which will balance out savings, will make it possible to cut the deficit in half in his first term. Kerry also says he would bring back the traditional pay-as-you-go rules, but keep the right to raise taxes so as to offset spending increases if necessary, though Kerry has â€Å"vowed to put off spending increases or find offsetting cuts first.† Kerry plans to try and decrease tax cuts for households earning more than $200,000, and use other tactics that he estimates will raise â€Å"nearly $900 billion, much of which will go toward funding health care and other initiatives.

Frustration on a Deserted Island Essay

William Golding wrote a book Lord of the Flies that has his thoughts about human nature and his central idea of the theme civilization versus savagery. The book starts with kids that are stranded after a plane crashes and fight for survival. Two characters show their differences in the book known as Ralph and Jack. Golding uses these characters as a foil that will lead to the overall theme, shows how violent people get when there are no rules that control them and he also shows symbols in the book that defines each character. In the book Ralph and Jack have their differences and similarities. Ralph shows how he wants to rule in a form of civilization that will unify the group as one. But Jack opposes to the way Ralph rules, Jack wants to rule in a savage way of killing pigs to eat meat and have no responsibilities of keeping the fire going to be rescued. But they both have a common enemy known as the beast the beast has caused terror ever since they heard and thought they saw in the mountains. Making them realizes there aren’t alone in the island. Golding uses Ralph and Jack as a foil to show they don’t like their way of how they rule, so their there is a conflict that leads to the overall theme. Ralph tries to lead as a civilization and make a fire for a signal for rescue, but no one likes his idea. Jack rules with fear and savagery in his group, he tells them that he will protect them from the beast and will provide meat by killing the pigs in the island. I believe that Ralph is the better leader because he is using his knowledge on what he has learned back home of civilization. There are symbols that represent Ralph and Jack on how they act on the island. The symbol that represents Ralph based on his ideas of trying to keep the group unified is the conch. The conch represents Ralph when first used it and everyone gathered up like there were a civilization. A symbol that represents Jack is the beast in the island. The beast symbolizes Jack on his way of treating his tribe bad and killing Simon thinking he was the beast. Both characters start acting opposite to each other after Jack believes that Ralph is trying to be better than him leading to the conflicts between these two characters. Golding uses his thoughts in the book using Ralph and Jack. He shows these two characters about violence, human nature and government. He thinks that there is a part of violence in human nature but there is a government that maintains people as a civilization with laws. Golding also uses foil to lead to the overall them. He uses these two characters against each other to let people know how we need laws for civilization because savagery can overcome civilization like in the island. Without laws that we can follow, human instincts will lea to think we can do anything we want. Golding has shown many clues in the book Lord of the Flies to represent the theme of the book. He shown how the kids in the island how they used to lived in a civilized society and then being stranded in a island can make them turn into savages after living with no laws or rules.

The Role of Setting and Landscape in “Mrs. Dalloway” and “On the Road”

â€Å"Mrs. Dalloway† by acclaimed novelist Virginia Woolf is an interesting literary piece with several distinctly remarkable features. The author utilizes a stream-of-consciousness technique records ‘the atoms as they fall upon the mind in the order in which they fall†¦ tracing the pattern, however disconnected†¦ in appearance, in which each incident scores upon the consciousness’ (Woolf, 1) to bring out the innermost thoughts of the characters in a manner which effectively weaves together the elements of memory and time.Prior to the early 20th century fictive literature had emphasized the primacy of plot and detailed descriptions of the characters and the settings, with externalities serving as the most significant turning-point in the story, effectively limiting the innermost workings of the characters’ minds to a more secondary role, mainly that of providing the motivation for the external occurrences in the plot. Going against the grain, Wool f’s refinement of the stream-of-consciousness technique – the representation of multiple consciousness lingering around a locus – is definitely one of her lasting contributions to the literary world, as evidenced by her novels.In â€Å"Mrs. Dalloway† the plot can be described as generated by the inner lives of the characters, i.e. Mrs. Dalloway and Septimus, whose natures are revealed through the ebb and flow of their emotions, impressions, thoughts and feelings. This in turn effectively transforms the rather ordinary events in their lives into the extraordinary, particularly as their consciousness appears to slip in and out through time conceptualized not merely as a linear series of events but also as cyclical.Focusing on the two distinct worlds of the primary characters – gracious London society matron Clarissa Dalloway with a stable life in London’s high society and young Septimus Warren Smith thought to be suffering from a metal afflict ion brought about by the loss of a friend in World War I – the novel explores their seeming parallel thought processes despite differences in social station and the fact that they did not know each other and had never met, within a single eventful day in June.Both appear to experience exhilarating shifts in their moods, eerily similar to bouts with manic depression which Woolf apparently suffered from: profound joy over the simple beauty of spring and the appearance of its fresh, tiny leaves, apprehensive dread over what they perceive as the on-rushing of time, alarm over their impending demise, and what could only be described as overt guilt over the crime of being human with its accompanying sensibilities, awareness, failures and shortcomings.In the concluding chapter of the book the reader finds Clarissa finally being acquainted with the character of Septimus posthumously when his distinguished doctor’s wife explains to their hostess Mrs. Dalloway the reason for the ir tardiness – the suicide of a patient earlier in the day, leading her to internally remark that ‘Here is death, in the middle of my party’ (Woolf, 108). A peak at Mrs. Dalloway’s mind reveals a rather emphatic understanding of the sensitivity, despair and ultimately defiance besieging her symbolic double.In admirable literary fashion, despite all events happening within the 24-hour span of a single day, the setting and landscape appear to be effectively adequate for the story to unfold. The seemingly fluid nature of time the author utilizes allows the effortless weaving of the characters’ thoughts from the present to the past and vice-versa, even allowing the creeping up of thoughts about the future. Despite the cornucopia of ideas taking shape in the characters’ minds and the feelings such thoughts evoke, the clever use of time imparts order to the fluidity of thoughts, memories and encounters populating the world of Mrs. Dalloway.Big Ben that seemingly solid symbol of a strong England sounds out the passing of time hour after hour, a constant reminder to the characters painfully aware of the grip of time over their lives. Yet when the hour is chimed, the sound disappears as if its â€Å"leaden circles dissolved in the air† – signifying the ephemeral nature of time which most people in their wary obsession with time still fail to understand. Woolf skillfully introduces the notion of time not merely as having a linear character but a circular aspect to it as well when the reader is introduced to the ancient woman singing the same song for a seeming eternity at the Regent’s Park Tube Station.In terms of the visual landscape, the author captures the beauty of a London summer day in June with the abundant images of trees and flowers in the story. The variety of flowers appearing throughout the text is suggestive of the characters’ fleeting emotions. In the opening pages of the book, the reader is acquainted with Clarissa Dalloway on her way to the flower shop.Clarissa, deep and profound in her thoughts, revels in the beauty of flowers and trees, while the stiffer, more aloof members of the English establishment trained in the art of keeping their emotions in check all the time are represented as awkward in the way of handling flowers (Richard treats the bouquet of flowers as if it was a weapon while Mrs. Bruton appeared to be at a loss with the flowers offered to her, eventually stuffing them into her dress, the femininity and grace of the gesture surprising even herself) and traditional in their choice of blooms – roses and carnations as picked by Richard and Hugh.In tune with the reflective tone of the novel, the significant abundance of trees with their far-reaching root systems appear to signify the extensive reach of the human soul, even as the two protagonists wage their own personal battles in a struggle to protect their souls. The element of water appearin g in the characters’ fluid thoughts as on-rushing waves evokes images of the washing away of the old to be replaced by the new in an endless cycle of the waves lapping at the shore (the appearance of which increases in intensity until it reaches the shore, only to fade into another), i.e. death as the fate awaiting us all.Set against the background of post-war London, traditional English society is presented as if a tide pulling down those who fail to adapt to the pressing changes plaguing England, and one such casualty was Septimus Warren Smith who had ultimately failed to accept and understand his vastly altered concrete social realities following the end of the war and the irreparable scarring of humankind.In contrast, Clarissa appears to have navigated the murky waters of London high society quite admirably (a â€Å"silver-green mermaid† in Peter Walsh’s eyes) yet underneath the veneer of dutiful wife and mother is a kindred soul who identifies with Septimus and his wish to struggle against the oppressive pressures of society, attempting to strike a balance between privacy and open communication with the significant people in their lives. In the last analysis, she refuses to succumb to the temptation herself, and veers away from the outlet chosen by Septimus.In a similar manner to that of Virginia Woolf, the American writer Jack Kerouac, who founded the so-called â€Å"Beat Generation†, could also be considered as a pioneer in terms of contributions to the literary field. Though Kerouac was of a different generation and genre from the English author, the two share the similarity of going against convention in their own lifetimes in a bid to assert their own ideas on crafting literary pieces. His novel â€Å"On the Road† could be described as an attempt to inspire readers to go out there and seize the day – â€Å"Carpe diem!† as the French say, so to speak – and live life.â€Å"On the Road† we m eet the young, somewhat naà ¯ve writer Sal Paradise and Dean Moriarty, whom the narrator describes as â€Å"tremendously excited with life† in their adventure traipsing around America to test the limits of their â€Å"American Dream.† Various settings, e.g. a small town in rural Virginia, a jazz joint in urban New York, a Mexican whore-house,   and landscape are utilized by the author in their full extent to present the reader with images of the USA and its new-world wonders – urban jungles, sleepy towns, the American rural wilderness, vast expanse of desserts – the only tangible connection between them being the road, the need for a generation to get out of their seeming confinements limited by space, to break out and seek freedom unchained by any imposed-from-above belief, sentiments or ideology.These youths, overwhelmed by the lack of fulfillment and the overriding sense of desperation in their lives made them feel that â€Å"the only thing to do w as go,† providing the impetus to search for their own personal freedoms, the pleasure of which they found in sex, drugs and jazz music. For Sal, â€Å"†¦life is holy and every moment precious,† which may perhaps account for Dean seeming â€Å"to be doing everything at the same time† as a fear and wariness of death appeared to haunt the gang in their sojourn throughout America (â€Å"†¦death will overtake us before heaven†), manifested by visions of a great spirit trailing after them across the desert of life.Yet this fear did not prevent them from living their life not held by the sway of materialism, that â€Å"mad dream-grabbing, taking, giving, sighing and dying just so they could be buried in those awful cemetery cities beyond Long Island.† As their travels together come to an end, Sal and Dean find themselves in the poverty-stricken city of Mexico, where among the brothels, barefooted old women, and simple meals, Sal notices that â₠¬Å"[b]eggars slept wrapped in advertising posters torn off fences† (Kerouac, 248).An excited Sal declares â€Å"This was the great and uninhibited Fellahin-childlike city that we knew we would find at the end of the road† (Kerouac, 248). They had found a world where people could apparently live in bare, unadorned simplicity not harassed by the pressures of a materialistic culture, a timely reminder that despite the pretentiousness of the relatively affluent 20th century, people’s possession of goods, or the lack of it are not the sole determinants of being human. Such an idealistic message in a work of fiction attempts to counter the overriding negativism and corruption of the corporate fantasy dominant in American culture, of which its inherent conflict with other needs and interests of the human spirit continues to be played out in contemporary societies up to the present.The two novels, â€Å"Mrs. Dalloway† and â€Å"On the Road† utilize landscap e and setting to the full extent, resulting in powerful narratives which allow the reader much visual power, i.e. the reader is transported to post-War early 20th century London and a modernizing 20th century America. Yet the authors use setting and landscape in rather different ways. In the case of Woolf’s â€Å"Mrs. Dalloway, she employs the setting and landscape in an interestingly novel manner which complements her stream-of-consciousness technique, while Kerouac resorts to a rather typical use of setting and landscape to paint a picture of the America of the Beat generation in â€Å"On the Road.† The techniques they used might be different yet the end result is the same – stunning literary narratives which are undoubtedly some of the excellent works written in their respective periods by writers of their generation.ReferencesClark, Tom. â€Å"Jack Kerouac† New York: Harcourt, Brace, Javanovich, 1984.Dunphy, Mark. â€Å"Call Me Sal, Jack†: Vis ions of Ishmael in Kerouac’s â€Å"On the Road† in Melville Society Extracts, July 2002.Hunt, Tim. â€Å"Kerouac’s Crooked Road: The Development of a Fiction.† Berkeley: University of California Press, 1996.Kerouac, Jack. â€Å"On the Road.† New York: Viking Press, 1957.Woolf, Virginia. â€Å"Mrs. Dalloway.†originally published 1925. Accessed through the University of Adelaide Library Electronic Texts Collection, on 28 November 2007

Codification Master Glossary Essay

Question 1 Is the Enterprise a VIE as defined in the Codification Master Glossary? If so, what criteria cause it to be deemed a VIE? Assume that (1) the Enterprise does not qualify for any scope exceptions and (2) the equity investment by the Nominee Shareholders in the Enterprise represents equity investment at risk. The enterprise is a VIE as defined in the codification of the master glossary. From the narrative, nominee equity holders do not absorb the losses of the enterprise and do not benefit from the residual gain the residual gain rather goes to the WFOE. The nominee equity holders though they own 100% of the share cannot run the activities of the enterprise; the activities are run by the WFOE as they provide the intellectual property, employees, resources and other services to run the schools. The nominee shareholders equally pledge their equity rights to the WFOE and cannot transfer, sell or give their equity for encumbrance. This descriptions in the narrative are in line with the def inition of a VIE as per ASC 810-10. Question 2 If the Enterprise is deemed to be a VIE, would the WFOE (excluding any related party or de facto agency relationships) consolidate the Enterprise? The WFOE would consolidate the enterprise following ASC 810-10-25-38 because it says a reporting entity shall consolidate a VIE if the reporting entity has a variable interest that absorb a majority of the VIE’s expected losses, receives a majority of the VIE’s expected residual income or both. The WFOE receives a majority of the enterprise residual income and so should consolidate the enterprise. Question 3 What impact, if any, does the POA agreement have on the conclusion reached in Question 2? The POA does not change the conclusion reached in question 2 because the nominee shareholders still act on behalf of the WFOE and the provisions that made the enterprise a VIE does not change with the POA 4. Does the accounting analysis or conclusion change for each of the questions above when analyzed in accordance with IFRS? IFRS does not have VIEs they  have special purpose entities which are similar to VIEs. According to IAS 27 SPEs should be consolidated where substance of the relationship indicates that the SPE is controlled by the reporting entity. This may arise even where the activities of the SPE are predetermined or where the majority of the voting or equity are not held by the reporting entity.

A letter to the editor of Wall Street Journal Assignment

A letter to the editor of Wall Street Journal - Assignment Example It can be argued that the next election will see a wide gender difference among the voters. Republicans have tried to come with measures to appeal to the female voters as the Democratic Party strives to take advanatge of the female vote by promoting economic policies that are more likely to favor women including equal pay protection and increasing the minimum wage. This is not the first time the Democrats have employed this strategy to campaign against the Republicans. I agree with the fact this is not simply about the social isssues but about the economic issues affecting the population. Furthermore, there is a clear diffrence in views on whether it is possible for individuals to succeed in the US. Most men agreed to the proposition that anyone could compared to 37 percent of women (Hook and Timiraos). A study conducted by the NBC Survey/new journal found that most women believe that the recession has not yet ended as compared to 43 percent of males (Hook and Timiraos). This explains why 70 percent of the women are of the view that increasing that minimum wage would result to an improvement in the economy (Hook and Timiraos). This letter confirms the facts stated in the paper on the disparities between the economic views between men and women and how it influences