Martin Luther King, Speech Research - 1572 Words

Introduction- English, speech I have a dream was one of the most powerful and influential speeches of all time, it not only created the realisation that the Negro was not free, it persuaded that of white people to make a change for the benefit of the African Americans. The African American civil rights movement was creeping forward but two individuals created a greater atmosphere for the reinforcement of the movement, sure William Wilberforce abolished the slave trade for Britain in 1807, and that was just the start, but 203 years later the African Americans are now equal. It took time but nonetheless it happened. In essence the African American civil rights movement was Martin Luther king’s dream, and that dream has come true. Martin†¦show more content†¦However, during the presidential campaign and after he was nominated for the Democrats, Kennedy made it clear in his speeches that he was a supporter of civil rights. Some saw the opposition to the 1957 Act as understandable from a political point of view. Others have adopted a more cynical view which is that Kennedy recognised that he needed the ‘Black Vote’ if he was to beat Nixon. Hence why he said in his campaign speeches that discrimination stained America. Kennedy did not exploit the African American civil rights movement as a scheme to gain more votes, Kennedy wanted the African Americans to be equal, so he took their side, He wanted a better world where blacks and whites were equal, through martin Luther king Jr’s dream, Kennedy also had a vision of this dream where everyone was equal. A world where everyone is not equal is hardly a world at all, and john F Kennedy was a supporter of the new world, he was inspired both through getting the black vote and making a change for the better, with a vision of the new world. Kennedy helped shape the world to what it is today with equality and harmony through all individuals no matter what the race or colour or religion. Within the three speeches in which I have chosen to analyse, there are three main techniques that all three speakers use. These techniques help to make the speeches more effective and have a deeper impact. Repetition is a key point throughout all these speeches, in martin Luther king’sShow MoreRelatedEssay on The Life of Martin Luther King Jr.1244 Words   |  5 Pagesworld. Martin Luther King, Jr. was born to Alberta and Martin Luther King. Alberta Williams King was born September 13, 1904 in Atlanta, Georgia. Martin Luther King, Sr. was born December 19, 1899 in Stockbridge, Georgia. Martins dad was a pastor at the Ebenezer Baptist Church in Atlanta, Georgia. His mother was a school teacher. His siblings were Christine King Farris born September 11, 1927, and Alfred Daniel Williams King born July 30, 1930. Martin was the middle child. Martin Luther KingRead MoreThe Political Movement Of The Late Dr. Martin Luther King Jr.921 Words   |  4 Pagesbased on the political movement of the late Dr. Martin Luther King Jr. â€Å"On August 28, 1963, Martin Luther King Jr., delivered a speech to a massive group of civil rights marchers gathered around the Lincoln memorial in Washington DC. The March on Washington for Jobs and Freedom brought together the nation’s most prominent civil rights leaders, along with tens of thousands of marchers, to press the United States government for equality, Dr. Martin Luther King Jr (August 28, 1963).† The environment at thatRead MoreCivil War Movement : Martin Luther King Jr Malcolm X1212 Words   |  5 PagesEmuna Korenblit Research paper History 11.21 December 23, 2014 Civil War Movement: Martin Luther King Jr/ Malcolm X Many years after blacks had received citizenship and the right to vote there was still much bias against them. 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Baldwin writes about how the black community has developed a language of their own. On the other hand, Wolfram addresses how Martin Luther King Jr. adapted his language to appeal to a vari ety of socioeconomic groups. While both authors succumbRead More1. In 1967, in his book Where Do We Go from Here: Chaos or Community? Martin Luther King600 Words   |  3 PagesChaos or Community? Martin Luther King criticized Johnsons War on Poverty for being too piecemeal, saying that programs created under the war on poverty such as housing programs, job training and family counseling all had a fatal disadvantage [because] the programs have never proceeded on a coordinated basis...[and noted that] at no time has a total, coordinated and fully adequate program been conceived. 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Martin’s life brought about much needed change to allow black people to have equal opportunities. Martin Luther King, Jr. came from a long line of Southern Baptist Preachers. His father and grandfather’s influence led the way for him to also become a Baptist preacher. The man he was came from his strong convictions in the word of God. This gave him the courage andRead MoreThe I Have A Dream Speech1335 Words   |  6 Pagesass assinations of political figures, to riots and protests to end segregation were just a few of the problems that started in this year. Martin Luther King Jr. was a huge political figure in this era. He began protests and marches that lead to controversy around the United States. These marches and protests however, lead to violent acts. He also delivered the â€Å"I Have a Dream Speech† and changed the world that we live in today. Next, the 16th Street Baptist church bombing occurred leaving a lot of controversyRead MoreAnalysis Of Walt Whitman s Works And Pieces1452 Words   |  6 PagesJustin Polkowitz Mrs. Ryan Academic English 2 26 April 2015 Social Change Research Paper These writers and activists are strongly opposed to slavery, and oppression and want to obtain the same rights, social status, and equality as everyone else. They have identical goals that they want to fulfill and are well aware of the controversy that they will not ignore that society has to collaborate to resolve problems and issues in order to unify the nation as one. It is important that all races are

Case 12-05 Free Essays

MEMO: LabCo must determine if their accounting policy for the revenue treatment of its construction contracts is reasonable, if it is appropriate for LabCo to change its method of accounting for the Halibut contract from the percentage-of-completion method to the completed-contract method and how the change should be treated on the basis of the guidance provided within ASC 250, and how LabCo’s accounting policy and accounting for the Halibut contract may change under IFRS if adopted in the coming year. This memorandum will provide support for how the overall conclusion, based on the issues above, was reached. Facts Accounting Policy for Revenue Treatment LabCo is a large construction contracting firm, and negotiates all of its contracts with its customers on either a fixed-price or cost-plus basis. We will write a custom essay sample on Case 12-05 or any similar topic only for you Order Now LabCo has developed an accounting policy for revenue recognition related to its customized construction contracts, as follows: â€Å"The Company performs under a variety of contracts, some of which provide for reimbursement of cost plus fees, and others that are fixed-price-type contracts. Revenues and fees on these contracts are primarily recognized on a contract-by-contract basis using the percentage-of-completion method of accounting, which is most often based on contract costs incurred to date compared with total estimated costs at completion (cost-to-cost method). † â€Å"The completed-contract method of accounting is used in instances in which reliably dependable estimates of the total costs to be incurred under a specific contract cannot be made. † Change in Method of Accounting for Revenue Treatment LabCo has entered into a contract with Halibut to build a six-axis laser cutting machine. The contract entered into was for a fixed-price and requires detailed and involved performance specifications. Even though this was a unique arrangement that required a great deal of customer specification, LabCo believed that with its extensive experience performing under similar contracts, including previous contract with Halibut, the percentage-of-completion method of accounting for this contract was appropriate. After LabCo began experiencing significant difficulties in the design and manufacture of the six-axis laser cutting machine, (including design revisions, certain engineering costs needing to be outsourced, and the cost of steel used in the production of the frame of the machine rising unexpectedly) they determined that their estimate of the overall cost to complete the contract needed to be revised. LabCo expected that the overall project would incur total costs that would be in excess of the total fixed-fee contract price negotiated with Halibut. As a result, management updated its estimates used in percentage-of-completion accounting to reflect both the cost overruns incurred as well as the cost overruns expected to be incurred, and also recorded a provision for the entire loss on the contract in the period in which it became aware that the contract costs would exceed the total contract value. After six-months, LabCo delivered the six-axis laser cutting machine to Halibut. Yet, when final test were ran using the six-axis, the machine failed to perform up to Halibut’s specifications as defined in the contract. LabCo then had to redesign, fix, and remedy the various issues with the machine. Upon notification of these continued problems, LabCo’s CAO determined that total estimates of the contract costs to be incurred for the Halibut contract were no longer able to be reliably determined. Therefore, the use of the percentage-of-completion method of accounting was deemed no longer an appropriate method of revenue recognition for this particular contract. As a result, the determination was made that LabCo would switch to a completed-contract method of revenue recognition for the duration of its contract with Halibut. Analysis Percentage-of-Completion Method Based upon review of ASC 605-35-25-56, the use of the percentage-of-completion method depends on the ability to make reasonably dependable estimates, which, for purposes of this Subtopic, relates to estimates of the extent of progress toward completion, contract revenues, and contract costs. Furthermore, according to ASC 605-35-25-57, the percentage-of-completion method is considered preferable as an accounting policy in circumstances in which reasonably dependable estimates can be made and in which all the following conditions exist: a. Contracts executed by the parties normally include provisions that clearly specify the enforceable rights regarding goods or services to be provided and received by the parties, the consideration to be exchanged, and the manner and terms of settlement. . The buyer can be expected to satisfy all obligations under the contract. c. The contractor can be expected to perform all contractual obligations. ASC 605-35-25-61 states, an entity using the percentage-of-completion method as its basic accounting policy shall use the completed-contract method for a single contract or a group of contracts for which reasonably dependable estimates cannot be made or for which inherent hazards make estimates doubtful. Completed-Contract Method Based on review of ASC 605-35-25-90, when lack of dependable estimates or inherent hazards cause forecasts to be doubtful, the completed-contract method is preferable. Inherent hazards relate to contract conditions or external factors that raise questions about contract estimates and about the ability of either the contractor or the customer to perform all obligations under the contract. Inherent hazards that may cause contract estimates to be doubtful usually differ from inherent business risks. Business entities engaged in contracting, like all business entities, are exposed to numerous business risks that vary from contract to contract. The reliability of the estimating process in contract accounting does not depend on the absence of such risks. Assessing business risks is a function of users of financial statements. According to ASC 630-35-25-97, Circumstances to be considered in determining when a project is substantially completed include, for example, delivery of the product, acceptance by the customer, departure from the site, and compliance with performance specifications. Changes to and from Percentage-of-Completion and Completed-Contract Methods Based on review of ASC 605-35-25-94, the completed-contract method is preferable in circumstances in which estimates cannot meet the criteria for reasonable dependability discussed in paragraph 605-35-25-57 or in which there are inherent hazards of the nature of those discussed in paragraphs 605-35-25-65 through 25-66. An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. In addition, 605-35-25-95 states, an entity using the completed-contract method as its basic accounting policy shall depart from that policy for a single contract or a group of contracts not having the features described in paragraphs 605-35-25-92 through 25-93 and use the percentage-of-completion method on one of the bases described in paragraphs 605-35-25-60 through 25-61. Accounting Changes and Error Corrections According to ASC 980-250-55-3, if a regulated entity changes accounting methods and the change does not affect costs that are allowable for rate-making purposes, the regulated entity would apply the change in the same manner as would an unregulated entity. If a regulated entity changes accounting methods and the change affects allowable costs for rate-making purposes, the change generally would be implemented in the way that it is implemented for regulatory purposes. A change in the method of accounting for research and development costs, either from a policy of capitalization and amortization to one of charging those costs to expense as incurred or vice versa, is an example of that type of change. Adopting IFRS Based on review of IAS 18 – Revenue, the recognition of revenue by reference to the stage of completion of a transaction is often referred to as the percentage-of-completion method. Under this method, revenue is recognized in the accounting periods in which the services are rendered. The recognition of revenue on this basis provides useful information on the extent of service activity and performance during a period. When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue shall be recognized only to the extent of the expenses recognized that are recoverable. Conclusion Accounting Policy for Revenue Treatment Based on the facts presented and the analysis performed, LabCo’s accounting policy for the revenue treatment of its construction contracts appears reasonable. On the other hand, while it makes sense to use the percentage-of-completion method for contracts that can be reasonably estimated, the completed-contract method of accounting appears to be the â€Å"preferred† method, due to the specific criteria that must be met in order to qualify for such reasonableness under the percentage-of-completion method of accounting. Change in Method of Accounting for Revenue Treatment Based on the facts provided and the analysis performed, it is appropriate for LabCo to change is method of accounting for the Halibut contract from the percentage-of-completion method to the completed contract method. According to the guidance (stated above), â€Å"An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. The Halibut contract adheres to this policy, and because there were unexpected issues that caused for the contract to no longer be reasonably estimated, they are correct in their reasoning for changing to the completed-contract method. On the basis of the guidance provided within ASC 250, Accounting Changes and Error Corrections (provided above), this change should be treated in one of two ways: (1) If a regulated entity’s change in accounting methods does not affect rate-making costs, the change would be applied in the same manner as an unregulated entity. 2) If a regulated entity’s change in accounting methods does affect rate-making costs, the change would be implemented based on regulatory purposes. Adopting IFRS If LabCo decides to adopt IFRS in the upcoming year, there will be a slight change in the Company’s accounting policy, as well as their accounting for the Halibut contract. The use of the percentage-of-completion method when contracts can be reasonably estimated will remain consistent with IFRS. However, whenever these costs cannot be reasonably estimated, instead of using the completed-contract method, IFRS states that revenue shall be recognized â€Å"only to the extent of the expenses recognized that are recoverable. † Therefore, the accounting for the Halibut contract will change under IFRS in the same way. In this instance, rather than switching from percentage-of-completion to the completed-contract method, LabCo’s contract change would consist of altering the percentage-of-completion method in order to adapt to the recognition of revenue as stated by IFRS in the paragraph above. How to cite Case 12-05, Papers

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â€Å"We have to stay here to finish out the school year. We can move in the summer when things are calmer.† My father’s soothing voice penetrates the front door, signaling that my mother is not in a good mood. I inhale sharply before turning the doorknob. I dodge the boxes that litter the entry. The walls shine from a still-wet coat of white paint. The lemon floor cleaner floats in the air, even though the tile is covered with boxes, pans, and paint buckets. Both my parents simply sit on the kitchen floor. â€Å"We have to move†, my mother speaks with the haste of a child . My father counters, †I agree, but it would be best for us to get the details worked out before we start packing.† â€Å"I’m not packing, I’m organizing.† My mother assures. At this point, my mother’s bipolar takes control, so all hope of reasoning with her is lost. We will write a custom essay sample on Light or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For the next few days, my family carefully wades over the newly formed egg shells. A week later, my dad, mom, brother, and I sit down to talk about moving.We all agree it is best to leave our current city for a better life.The school district where we live is below par and is considering having me skip another grade. Also, my dad had been falsely accused of some crimes a year earlier and our house burned down in a fire recently. All of us know that our life here is not a hopeful one. I jump online, trying to find the perfect place to base our new lives around. Poll after poll I notice that two cities keep appearing: Middleton and Madison, WI. I research these cities to see if they could be right for my family. Surrounded by lakes, having all four seasons, a great school system, and a safe area; It is perfect. I show my parents my life plan that I construct around Middleton High School and UW-Madison, making sure to use my puppy eyes. Six months later, I am hauling boxes into our new apartment.That day my life plans begin to fall into place. Now I have a chance to complete my goals from the seventh grade. In a year, my bike tires may guide me through the UW campus, as I swerve to my classes. Jumping around in my Badger gear after every third quarter will be natural. The Socratic Society and Badger Yearbook will empower me, just as becoming a Writing Fellow will allow me to blossom as an advisor. The University of Wisconsin has been my light at the end of the tunnel for years. I am now ready to walk into that light with confidence and poise.