African Americans Essay Example | Topics and Well Written Essays - 1250 words

African Americans - Essay Example In the short story â€Å"Drinking Coffee Elsewhere†, Dina is an African American student admitted to the Yale University, which by itself is a great achievement considering her neglected upbringing. Her metamorphosis is evident from the way she is portrayed in the beginning of the story as a somewhat timid character, while towards the end of the story, she is characterized as an independent minded person who is willing to speak her mind freely. Initially, even though life seems to be going well for her, she is battling to cope with her white elitist environment as a young African American. The story is able to highlight Dina’s ongoing struggles and her self-discovery process. It is seen how throughout the story, Dina has to put up a fight to maintain her integrity in the face of racial discrimination and finding a name for herself. In a world where racial equality is unheard of, she still manages to admit herself into Yale. Additionally, towards the end, she even befrie nds Heidi, who is a white lesbian young woman. This is proof of her growth. The short story â€Å"Every Tongue Shall Confess†, also highlights the metamorphosis of another young African American woman known as Sister Clareese. Just like Dina, she is struggling with her own life experiences which eventually shape the way that she perceives herself and others. Sister Clareese is not only a devout member of her Pentecostal Church, but she is also a nurse which makes her stand out above the ordinary women in her community.

U.S. Adopting the International Financial Reporting Standards Research Paper

U.S. Adopting the International Financial Reporting Standards - Research Paper Example Both US GAAP and the IFRS serve the same purpose of providing relevant financial information to the users of it, the only difference being in the objectives for which they operate. The US GAAP has separate sets of objectives for business firms and non business users while the IFRS has the same sole objective for all of it users. The following paper examines the pros and cons of the IFRS standards which is about to be implemented in the United States and tries to establish which one of the two is better from the overall perspective (IFRSUSA, 2011). The US GAAP based accounting system is based on a rule based method of accounting which might have both advantages as well as disadvantages. However, when compared to the IFRS method of accounting practice, the GAAP principle is more of a strictly controlled approach which requires that each transaction is recorded as per the rule stated for its accounting even if such maintenance might be misleading and does not allow for comparison between various industries even if the type of transactions are similar. GAAP accounting also increases the risk of non compliance of the stated rules of accounting because it is extremely difficult to defend your position whenever a GAAP rule is not followed. IFRS might be based on principles of accounting rather than stated rules mandated to be followed. This format certainly has more advantages associated with accounting practices more because principles provide a base for a basis of accounting allowing the freedom to companies to choose from among the best way of accounts maintenance possible. Defined and clarified principles allow for a more clear way of accounting and reporting transactions such that making comparisons between companies and similar transactions is facilitated. Such principle basis does not differentiate based on industries and also allows companies to defend their accounting reporting