Topic below Essay Example | Topics and Well Written Essays - 250 words

Topic below - Essay Example The order that he gives to the man’s actions – he dies, then he gives up loving, then he lives with her – makes it clear that his death was not literal but emotional. Imagery is used in the first stanza as the poet presents the wedding band as a form of retainer. A retainer is a kind of restraint that forces something to remain in place. Creeley says the golden wedding ring was only â€Å"the first retainer,† forcing the reader to see the ring as a leash. The tone is established throughout the poem as the information is presented. The second stanza should give an impression of passionate love-making as it is presumably occurring on the wedding night, but instead it seems somewhat cold. It is labeled as the second restraint he placed on her and she, again, has no active part in the action. He just wakes up, leans over and kisses her without any consideration for what she might want. Throughout his poem, Creeley uses the technical tools of literature such as language, imagery and tone to make his point clear. Although his couple presumably loves each other at the beginning of the poem, they are seen as emotionless zombies by the end. If one reads the poem a little closer, it seems the reason this marriage has lost its passion is because of the restraints he’s put on her which removes her exciting mystique and he loses

The disscussion of the conceptual framework Essay

The disscussion of the conceptual framework - Essay Example The IASB’s main role is to assist international users to design an international framework for the preparation and presentation of financial report, a role that has over the years faced major criticism due to the weaknesses in the objectives and the concepts that it is based on. The Framework is developed to address the fundamental reason for the presence of the financial statements, which is to provide useful financial information about the reporting entity to all the related parties (investors, lenders, other creditors) for making decisions about providing resources to the entity. The contents of the Framework are central around the five elements from which financial statements are constructed. This paper aims at identifying and discussing the implementation of the IASB’s conceptual framework based on its hands-on objectives mainly that of providing a basis for administrative standard-setting and resolving accounting controversies in deliberation outline to the accoun ting concepts, principles and focus. The paper is organized into three sections; the first section explains the concepts, objectives and focus of the IASB’s conceptual framework, the second section describes the weaknesses and the basis of the criticism facing the IASB framework while the third section is a conclusion, summary and a discussion of the criticism facing the current IASB’s discussion paper. As stated, the IASB’s framework sets concepts that shape how financial statements are prepared and presented for external users. The IASB framework lacks accounting standard status in comparison to the statement of principles derived from the United Kingdom Accounting Standards Board (ASB). The IASB framework contains seven segments that cover areas such as; objectives of financial reporting, the underlying assumptions, Qualitative features of financial information, the fundamental rules of financial