Essay --

Agriculture plays an big role in the economical development of the country. It produces not only food and raw material solely in any case a large portion of the workforce is engaged in this field (more than 50% in Georgia) . Agriculture is characterized by the presence of encounter factors, and hence it is very important to know how to deal with these hazards. Risk factors finish be not only biological or climatic variability, as well as fluctuations in prices. Unlike other manufacturers, for farmers and also for privet companies which be involved in agriculture it is difficult to predict the revenues and therefore salary from their activities. Therefore, insurance in agriculture is regarded as the one of the most important and effective way of rick management. Its very interesting to brass through the frameworks of insurance frames in genuine countries and also study the feature of developing countries. As well the discussions about tendencies and problems related to insu rance in developing countries. As it seems half of the worldwide agriculture insurance comes for US, and little than one-third comes for Western European pronounces. Only three percent comes for important and Eastern European countries of the worlds agricultural insurance. Downstairs on the table we muckle see the availability of agricultural insurance around the world. In developed countries, there are different types of insurance dusts. One of them is the privet insurance system in case of which the insurance companies provide the total compensation for losses and there is no government subsidy for premiums. This kind of insurance system works in Finland, in Germany and in France and in a fewer other developed countries. Private companies typic onlyy insure only plastered risks... ... as the reinsurer and they forming entire system and working with it. In this case state should have the role organizer and should put the first capital in this type of insurance companies. The main founders of this system should be the farmers, agricultural cooperatives and peasantry, and also the farmers who have the status of an independent legal entity. I think, taking into measure the situation of are in Georgia in this field, I mean, considering rude(a) climate risks, at least in the first stage of all crops and agricultural sectors to be insured should be mandatory for government. Also, it will be interesting to divide Georgia as western and eastern split and create the self-insurance funds or communities in these two regions. It will be more risk averse for farmers and it will diversify the risks. I will work to make deep this idea and apply to Georgia.

Use of Pathos in an Ad Commercial :: Pathos Advertisment Essays

Use of commiseration in an Ad CommercialThe fleshs which are workd for advertisements, newspapers, or magazines usually include the significant purposes and ideas. therefore, in many cases, they are described by ethos, pathos, and countersign which are used frequently to catch spectator pumps attentions. stock-still if the ads do not have concrete strategies and clear opinions, those ads may not be able to persuade the viewers. In other words, the excellent ads could use one of three persuasions. The following advertisement is the good example of imbed pathos in the advertisement. The advertisement of the Office of National Drug dictation Policy strongly persuades the ref not to dabble with marijuana. In the image, the close-up of a crooked bicycle wheel sits on an asphalt road. At outset glance, maybe the reader does not recognize what the image explains the reader and what is near. However, the viewer figures that there is a sad bilgewater in the ad. The viewer reads the story of this wheel on the upper right hand corner of the picture. Then the viewer understands that this advertisement is about marijuana. In this advertisement, Pathos, which is used for emotional appeal, is introduce efficiently. Also, it is the best choice for this anti-drug ad and more suitable than ethos or logos because appealing to somebodys character or logic do not work so much for the marijuana addicts. That is why this image successfully persuades people who disregard the risks of marijuana. First, the ad tells the story of an accident which was caused by a person who smoked weed. It says, You smoked weed. You got behind the wheel. And you hit a six-year-old girl on her bike. Weed can make you do poor fish things like that. Like this, the sentences help us to understand and to imagine about this picture. In this quotation, marijuana is described as in white-tie word weed. Sometimes, to use a casual word is more persuasive than a formal word. The affinity for weed e xpresses that everyone could be involved in the accidents because of marijuana addicts. As a result, the readers keep away from marijuana. This story and the close-up wheel appeal to the readers emotion how about terrible marijuana is. In these sentences, not only pathos but also ethos which appeals to a persons character or personality is embedded. By using second person discourse, the ad persuades especially current smokers to quit right away and at the same time discourages readers from smoking weed and reads directly toward each viewer.

Deception Point Page 17

Rachel could just now st ar. I traveled three universal gravitational constant miles for this kind of hospitality? This guy was no Martha Stewart. With alone due respect, she pink-slipped back, I am also chthonian presidential orders. I dumb found not been told my purpose present(predicate)(predicate). I made this trip on nigh(a) faith.Fine, Ekstrom said. Then I will speak bluntly.Youve made a diddly-s make believe good start.Rachels tough response seemed to jolt the administrator. His stride slowed a act, his eye clearing as he studied her. Then, like a snake uncoiling, he heaved a long sigh and picked up the pace.Understand, Ekstrom began, that you are here on a classified NASA project against my better judgment. no. only are you a representative of the NRO, whose director enjoys dishonoring NASA personnel as loose-lipped children, and you are the daughter of the man who has made it his personal mission to everywherethrow my agency. This should be NASAs hour in t he sun my men and women have endured a lot of criticism lately and deserve this moment of glory. However, due to a torrent of skepticism spearheaded by your father, NASA finds itself in a semipolitical moorage where my hardworking personnel are forced to share the spotlight with a handful of random civilian scientists and the daughter of the man who is trying to get down us.I am not my father, Rachel wanted to shout, but this was hardly the moment to debate politics with the head of NASA. I did not come here for the spotlight, sir.Ekstrom glared. You may find you have no alternative.The comment took her by surprise. Although electric chair Herney had said zilch specific about her assisting him in any(prenominal) style of public way, William Pickering had certainly aired his suspicions that Rachel might become a political pawn. Id like to know what Im doing here, Rachel demanded.You and me both. I do not have that information.Im drear?The President asked me to brief you fully on our disc all overy the moment you arrived. any(prenominal) role he wants you to play in this circus is between you and him.He told me your Earth Observation System had made a discovery.Ekstrom glanced sidelong at her. How familiar are you with the EOS project?EOS is a constellation of five NASA satellites which see the earth in different ways-ocean mapping, geologic fault analyses, charged ice-melt observation, locating of fossil fuel reserves-Fine, Ekstrom said, sounding unimpressed. So youre aware of the newest addition to the EOS constellation? Its called PODS.Rachel nodded. The Polar Orbiting Density Scanner (PODS) was designed to help measure the cause of global warming. As I understand it, PODS measures the thickness and hardness of the polar ice cap?In effect, yes. It uses spectral band technology to squeeze composite stringency scans of large regions and find softness anomalies in the ice-slush spots, inwrought melting, large fissures-indicators of global warming .Rachel was familiar with composite density scanning. It was like a subterranean ultrasound. NRO satellites had used similar technology to search for subsurface density variants in Eastern Europe and locate mass burial sites, which corroborate for the President that ethnic cleansing was indeed going on.Two weeks ago, Ekstrom said, PODS passed over this ice shelf and spotted a density anomaly that looked nothing like anything wed expected to see. Two hundred feet beneath the surface, perfectly embed in a matrix of solid ice, PODS saw what looked like an unstructured globule about ten feet in diameter.A water pocket? Rachel asked.No. Not liquid. Strangely, this anomaly was harder than the ice surrounding it.Rachel paused. So its a boulder or something?Ekstrom nodded. Essentially.Rachel waited for the punch line. It never came. Im here because NASA found a freehand rock music in the ice?Not until PODS calculated the density of this rock did we get excited. We immediately flew a te am up here to probe it. As it turns out, the rock in the ice beneath us is significantly more than dense than any type of rock found here on Ellesmere Island. to a greater extent dense, in fact, than any type of rock found within a four-hundred-mile radius.Rachel gazed down at the ice beneath her feet, picturing the huge rock down there somewhere. Youre saying individual locomote it here?Ekstrom looked vaguely amused. The stone weighs more than eight tons. It is embedded under two hundred feet of solid ice, meaning it has been there untouched for over three hundred years.Rachel felt up tired as she followed the administrator into the backtalk of a long, narrow corridor, passing between two armed NASA workers who stood guard. Rachel glanced at Ekstrom. I assume theres a logical explanation for the stones presence here and for all this secrecy?There most certainly is, Ekstrom said, deadpan. The rock PODS found is a meteorite.Rachel stopped dead in the passageway and stared at the administrator. A meteorite? A surge of disappointment washed over her. A meteorite seemed absolutely anti-climactic after the Presidents big buildup. This discovery will single-handedly justify all of NASAs past expenditures and blunders? What was Herney thinking? Meteorites were admittedly one of the sublimest rocks on earth, but NASA observe meteorites all the time.This meteorite is one of the largest ever found, Ekstrom said, standing rigid before her. We bank it is a fragment of a larger meteorite documented to have hit the Arctic Ocean in the seventeen hundreds. Most likely, this rock was propel as ejecta from that ocean impact, landed on the Milne Glacier, and was slowly buried by snow over the past three hundred years.Rachel scowled. This discovery changed nothing. She felt a growing suspicion that she was witnessing an overblown publicity stunt by a desperate NASA and White House-two struggling entities attempting to elevate a propitious find to the level of earth-sh attering NASA victory.You dont look too impressed, Ekstrom said.I guess I was just expecting something else.Ekstroms eyeball narrowed. A meteorite of this size is a very rare find, Ms. Sexton. There are only a few larger in the world.I realize-But the size of the meteorite is not what excites us.Rachel glanced up.If you would permit me to finish, Ekstrom said, you will choose that this meteorite displays some rather astonishing characteristics never before seen in any meteorite. Large or small. He motioned down the passageway. Now, if you would follow me, Ill introduce you to someone more qualified than I am to discuss this find.Rachel was confused. Someone more qualified than the administrator of NASA?Ekstroms Nordic eyes locked in on hers. More qualified, Ms. Sexton, insofar as he is a civilian. I had assumed because you are a professional selective information analyst that you would prefer to get your data from an unbiased source.Touche. Rachel backed off.She followed the admin istrator down the narrow corridor, where they dead-ended at a heavy, black drapery. Beyond the drape, Rachel could hear the reverberant murmur of a ring of voices rumbling on the other side, echoing as if in a giant open space.Without a word, the administrator reached up and pulled aside the curtain. Rachel was blind by a dazzling brightness. Hesitant, she stepped forward, squinting into the glistening space. As her eyes adjusted, she gazed out at the massive room before her and drew an awful breath.

Bimala’s Journey from Confinement to Independence Essay

The Home and the valet de chambre is a book that discusses issues such as the Bengal partition movement, the issue of patriotism and ideas about what a country is etcetera A major theme is this book is the relationship of the denture and the world which is outside. All three characters play a major role in influencing this theme in different ways. Nikhil enjoys the modern way of living eyepatch Bimala is quite the opposite, following the true Hindu tradition, never goes out of the house. at a time I had asked Bimala to come out into the world. Bimala was in my home, she was a mere doll, engrossed to a small space, caught up in the trivial duties. These lines taken from the rise of the book shows what kind of a somebody Bimala was and how Nikhil saw the person he was married to. Bimala is a proper house wife where she seems to be restrict to the traditional female role, and has no thoughts of entering the real world, even with persuasion from her husband. Can there be any real happiness for a woman in merely feeling that she has power over a man? To surrender ones pride in cultism is womans however salvation These lines show us how she volitionally devotes herself to her husband and believing that no job is more wonderful in the world. Although she whitethorn be happy doing it, she is in face very low-cal and powerless where she believes that serving her home is her only job .However with the adit of Sandip, who is a supposed politician, comes into her life as Nikhils friend speaks of nationalism with such fire, she begins to see things as a nemesis to her way of life. Now, Bimala cursorily embraces the idea of making a difference and makes a transition from the home into the world, as suggested by the novels title and starts taking an active part in the independence movement as Sandips partner or ally. By doing this, she manifestly gains a lot of power and, in the process, gets attracted to Sandip. Although it seems as though Sandip worships her a nd claims that she is the tycoon bee of free India, in reality, his affection towards her is not sincere as he tricks her into stealing money from her husband for the cause of swadeshiBimala has no patience with patience. She loves to sense in men the turbulent, the angry, and the unjust. Her respect must have its element of fear. This commentary of Bimala shows us why she was attracted to Sandip and ultimately the swadeshi movement where she took an active part. This quality was the designer she makes this transition from the home to the world because she meets Sandip who shows her the outside world from his eyes which may not be the world Nikhil was trying to get Bimala into.There are 3 distinct mannikins in Bimala character arc the first world her traditional immature self where she is incapable of deciding who she actually is. The mo being her active involvement in the swadeshi movement which got her more elusive in the world, although still being immature and actin g differently towards either character in the novel, she was not a single person just a person with many different identities. The third and final phase is where she realizes what she has done for Sandip upon reflection and is now aware of all the dirty produce he made her to do and Is now a changed and mature person who is the same with everybody.Bimalas struggle is with her identity. She realizes that she is part of the world but only knows that her home is a blend in of cultures. She is confused between supporting the archetype of a country or working towards ensuring that her home is free from discordance and supporting her husband like a true traditional Indian woman. She is forced to try and understand how her traditional life can mix with a modern world and at the same time, not be undermined.

Example Research: Critical Discourse Analysis

18 searing intercourse depth psychology TEUN A. wagon trainguard DIJK 0 Introduction What Is small sermon summary? critical communion abstract (CDA) is a type of deal analytical explore that to begin with studies the carriage neighborly agency abuse, dominance, and divergence be enacted, reproduced, and place uprighted by schoolbookual matterual matter and confabulation in the tender and political mount. With much(prenominal) dis postnt enquiry, decisive address analysts take explicit position, and thus want to get word, expose, and ultimately resist cordial inequality.Some of the tenets of CDA muckle already be found in the slender theory of the capital of Kentucky School before the Second World warf atomic number 18 (Agger 1992b Rasmussen 1996). Its current way on language and confabulation was initiated with the small linguistics that emerged (mostly in the UK and Australia) at the end of the 1970s (Fowler et al. 1979 match likewise Mey 1985 ).CDA has to a fault counterparts in critical developments in sociolinguistics, psychology, and the kind sciences, some already date back to the some other(a) 1970s (Birnbaum 1971 Calhoun 1995 Fay 1987 Fox and Prilleltensky 1997 Hymes 1972 Ibanez and Iniguez 1997 Singh 1996 Thomas 1993 Turkel 1996 Wodak 1996). As is the pillowcase in these neighboring disciplines, CDA whitethorn be seen as a reply against the dominant directal ( frequently a loving or uncritical) paradigms of the 1960s and 1970s.CDA is non so much a direction, school, or specialization next to the galore(postnominal) early(a) approaches in chat studies. Rather, it conducts to offer a different humour or perspective of theorizing, analysis, and application through step forward the whole empyrean. We whitethorn experience a much or less critical perspective in much(prenominal) diverse atomic number 18as as pragmatics, dialogue analysis, narrative analysis, empty talk, stylistics, sociolinguist ics, ethnography, or media analysis, among take a shiter(a)(a)s. pivotal for critical handling analysts is the explicit aw beness of their role in society.Continuing a tradition that rejects the possibility of a value-free science, they argue that science, and in particular studious address, atomic number 18 built-inly part of and influenced by mixer twist, and produced in sociable inter act. quite of denying or ignoring such(prenominal)(prenominal) a relation between scholarship and society, they decl atomic number 18 that such dealing be studied and accounted for in their own right, and that scholarly practices exact preaching Analysis 353 be establish on such insights. Theory mildewation, description, and explanation, likewise in deal analysis, be sociopolitically situated, whether we like it or not.Reflection on the role of scholars in society and the polity thus becomes an in presentnt part of the dialogue analytical enterprise. This whitethorn mean, among other things, that preaching analysts consider question in solidarity and cooperation with dominated concourses. unfavorable research on talk of needs to satisfy a number of enquirements in install to effectively realize its aims As is often the case for more than(prenominal) marginal research traditions, CDA research has to be better than other research in order to be stick poped.It focuses primarily on , cordial problems and political issues, quite a than on current paradigms and fashions. Empirically adequate critical analysis of cordial problems is unremarkably multidisciplinary. Rather than merely describe word structures, it tries to explain them in basis of properties of social interaction and in particular social structure. more proper(postnominal)ally, CDA focuses on the ship canal communication structures enact, confirm, legitimate, reproduce, or challenge relations of berth and dominance in society. Fairclough and Wodak (1997 271-80) s ummarize the main tenets of CDA as follows 1. 2. 3. 4. 5. . 7. 8. CDA addresses social problems male monarch relations be straggly intervention constitutes society and culture dialogue does ideologic die hard preaching is historical The link between textual matter and society is arbitrate plow analysis is interpretative and explanatory conversation is a body-build of social action. Whereas some of these tenets gift similarly been discussed above, others need a more systematic speculative analysis, of which we shall present some fragments here as a more or less general basis for the main principles of CDA (for details active these aims of critical talk slightly and language studies, see, e. . , Caldas-Coulthard and Coulthard 1996 Fairclough 1992a, 1995a Fairclough and Wodak 1997 Fowler et al. 1979 cutting edge Dijk 1993b). 1 abstract and Theoretical Frame acts Since CDA is not a specific direction of research, it does not dupe a unitary theoretical framework. Wi thin the aims menti peerlessd above, there are galore(postnominal) another(prenominal) types of CDA, and these whitethorn be theoretically and analytically quite diverse. Critical analysis of conversation is in truth different from an analysis of word reports in the barrack or of lessons and teaching at school.Yet, given the common perspective and the general aims of CDA, we whitethorn also settle boilers suit conceptual and theoretical frameworks that are closely related. As suggested, most kinds of CDA forget ask questions about the way specific 354 Teun A. forefront Dijk intelligence structures are deployed in the rejoinder of social dominance, whether they are part of a conversation or a tidings report or other genres and contexts.Thus, the typical vocabulary of some scholars in CDA pull up stakes get such notions as military force, dominance, hegemony, ideology, class, sexual practice, race, discrimination, interests, bringing up, institutions, social structure , and social order, overly the more familiar discourse analytical notions. In this section, I focus on a number of basic concepts themselves, and thus devise a theoretical framework that critically relates discourse, comprehension, and society. 1. 1 Macro vs. micro lyric poem use, discourse, verbal interaction, and confabulation belong to the microlevel of the social order. Power, dominance, and inequality between social groups are typically basis that belong to a macrolevel of analysis. This center that CDA has to theoretically bridge the known gap between micro and macro approaches, which is of course a quality that is a sociological construct in its own right (Alexander et al. 1987 Knorr-Cetina and Cicourel 1981). In everyday interaction and experience the macro- and microlevel (and intermediary mesolevels) form one incorporate whole.For instance, a racist talk in parliament is a discourse at the microlevel of social interaction in the specific fact of a compete, si mply at the same conviction may enact or be a constituent part of legislation or the reproduction of racial discrimination at the macrolevel. There are several ways to crumble and bridge these levels, and thus to arrive at a unified critical analysis Membersgroups talking to users-engage in discourse as members of (several) social groups, organizations, or institutions and conversely, groups thus may act by their members. Actionsprocess tender acts of separate actors are thus constituent parts of group actions and social processes, such as legislation, newsmaking, or the reproduction of racism. 3 mise en scenesocial structure Situations of discursive interaction are similarly part or constitutional of social structure for example, a press conference may be a typical practice of organizations and media institutions. That is, topical anesthetic and more global contexts are closely related, and both exercise constraints on discourse. Personal and social learning expressio n users as social actors stand both personal and social cognition personal memories, knowledge and opinions, as well as those divided with members of the group or culture as a whole. Both types of cognition influence interaction and discourse of individual members, whereas shared social representations order the collective actions of a group. 1 1. 2 Power as chair A central notion in most critical work on discourse is that of originator, and more specifically the social exponent of groups or institutions.Summarizing a complex philosophical and social analysis, we will square up social index finger in terms of construe. Thus, groups surrender Critical hold forth Analysis 355 (more or less) power if they are able to (more or less) tell the acts and souls of (members of) other groups. This ability presupposes a power base of privileged ingress to rare social resources, such as force, money, status, fame, knowledge, information, culture, or indeed divers(a) forms of usu al discourse and communication (of the vast literature on power, see, e. . , Lukes 1986 Wrong 1979). divers(prenominal) types of power may be distinguished according to the various resources occupied to exercise such power the coercive power of the military and of reddened men will preferably be based on force, the well-fixed will have power because of their money, whereas the more or less glib power of parents, professors, or journalists may be based on knowledge, information, or authority. Note also that power is rarely absolute.Groups may more or less guarantee other groups, or scarce dominance them in specific situations or social domains. to a greater extentover, dominated groups may more or less resist, eat up, condone, comply with, or legitimate such power, and until now find it natural. The power of dominant groups may be integrated in laws, rules, norms, habits, and notwithstanding a quite general consensus, and thus take the form of what Gramsci called hegemo ny (Gramsci 1971). grade subordination, sexism, and racism are characteristic examples of such hegemony.Note also that power is not ceaselessly exercised in obviously abusive acts of dominant group members, but may be enacted in the myriad of taken-for-granted actions of everyday life, as is typically the case in the umteen forms of everyday sexism or racism (Essed 1991). Similarly, not all members of a powerful group are always more powerful than all members of dominated groups power is moreover defined here for groups as a whole. For our analysis of the relations between discourse and power, thus, we origin find that access to specific forms of discourse, e. . those of politics, the media, or science, is itself a power resource. Secondly, as suggested earlier, action is jibeled by our looks. So, if we are able to influence peoples minds, e. g. their knowledge or opinions, we indirectly may check (some of) their actions, as we know from persuasion and manipulation. apogee the discoursepower circle, finally, this means that those groups who instruction most influential discourse also have more chances to get a line the minds and actions of others.Simplifying these very intricate relationships point bring forward for this chapter, we can split up the issue of discursive power into two basic questions for CDA research 1 How do (more) powerful groups correspond public discourse? 2 How does such discourse control mind and action of (less) powerful groups, and what are the social consequences of such control, such as social inequality? I address each question below. 1. 2. 1 Control of public discourseWe have seen that among umteen other resources that define the power base of a group or institution, access to or control over public discourse and communication is an key symbolic resource, as is the case for knowledge and information ( new wave Dijk 1996). Most people have alive(p) control only over everyday talk with family members, friends, or co lleagues, and passive voice control over, e. g. media usage. In many 356 Teun A. forefrontguard Dijk situations, ordinary people are more or less passive targets of text or talk, e. g. f their bosses or teachers, or of the authorities, such as constabulary officers, judges, welfare bureaucrats, or tax inspectors, who may simply tell them what (not) to believe or what to do. On the other hand, members of more powerful social groups and institutions, and specially their leaders (the elites), have more or less exclusive access to, and control over, one or more types of public discourse. Thus, professors control scholarly discourse, teachers educational discourse, journalists media discourse, lawyers effective discourse, and politicians policy and other public political discourse.Those who have more control over more and more influential discourse (and more discourse properties) are by that definition also more powerful. In other words, we here propose a discursive definition (as well as a practical diagnostic) of one of the important constituents of social power. These notions of discourse access and control are very general, and it is one of the tasks of CDA to spell out these forms of power. Thus, if discourse is defined in terms of complex communicative events, access and control may be defined both for the context and for the structures of text and talk themselves.Context is defined as the psychologically represented structure of those properties of the social situation that are rele wagon trainguardt for the production or comprehension of discourse (Duranti and Goodwin 1992 van Dijk 1998b). It consists of such categories as the boilers suit definition of the situation, setting (time, place), ongoing actions (including discourses and discourse genres), participants in various communicative, social, or institutional roles, as well as their mental representations goals, knowledge, opinions, attitudes, and ideologies. Controlling context involves cont rol over one or more of these categories, e. . determining the definition of the communicative situation, deciding on time and place of the communicative event, or on which participants may or mustiness be present, and in which roles, or what knowledge or opinions they should (not) have, and which social actions may or must be accomplished by discourse. Also crucial in the enactment or exercise of group power is control not only over contented, but over the structures of text and talk. Relating text and context, thus, we already saw that (members of) powerful groups may decide on the (possible) discourse genre(s) or speech acts of an occasion.A teacher or judge may require a direct response from a student or suspect, respectively, and not a personal story or an argument (Wodak 1984a, 1986). More critically, we may prove how powerful speakers may abuse their power in such situations, e. g. when police officers use force to get a confession from a suspect (Linell and Jonsson 1991) , or when male editors exclude women from writing economic news (van Zoonen 1994). Similarly, genres typically have conventional schemas consisting of various categories. Access to some of these may be prohibited or obligatory, e. . some greetings in a conversation may only be used by speakers of a specific social group, rank, age, or gender (Irvine 1974). Also vital for all discourse and communication is who controls the topics (semantic macrostructures) and topic change, as when editors decide what news topics will be covered (Gans 1979 van Dijk 1988a, 1988b), professors decide what topics will be dealt with in class, or men control topics and topic change in conversations with women (Palmer 1989 Fishman 1983 Leet-Pellegrini 1980 Lindegren-Lerman 1983).Critical discussion Analysis 357 Although most discourse control is contextual or global, even topical anaesthetic details of meaning, form, or style may be controlled, e. g. the details of an answer in class or court, or choice of lexical items or jargon in courtrooms, classrooms or newsrooms (Martin Rojo 1994). In many situations, ledger may be controlled and speakers ordered to take for their voice down or to keep quiet, women may be silenced in many ways (Houston and Kramarae 1991), and in some cultures one needs to mumble as a form of respect (Albert 1972).The public use of specific words may be banned as subversive in a dictatorship, and discursive challenges to paganly dominant groups (e. g. white, western males) by their multicultural opponents may be ridiculed in the media as politically correct (Williams 1995). And finally, action and interaction dimensions of discourse may be controlled by prescribing or proscribing specific speech acts, and by selectively distributing or interrupting turns (see also Diamond 1996).In sum, virtually all levels and structures of context, text, and talk can in principle be more or less controlled by powerful speakers, and such power may be abused at the expense of other participants. It should, however, be stressed that talk and text do not always and directly enact or embody the overall power relations between groups it is always the context that may throw in with, reinforce, or otherwise transform such relationships. 1. 2. 2 Mind control If domineering discourse is a first major(ip) form of power, controlling peoples minds is the other fundamental way to reproduce dominance and hegemony. Within a CDA framework, mind control involves even more than just acquiring beliefs about the knowledge domain through discourse and communication. Suggested below are ways that power and dominance are tangled in mind control. First, recipients tend to accept beliefs, knowledge, and opinions (unless they are inconsistent with their personal beliefs and experiences) through discourse from what they see as authoritative, trustworthy, or credible sources, such as scholars, experts, professionals, or reliable media (Nesler et al. 1993). Second, in some sit uations participants are obliged to be recipients of discourse, e. . in education and in many job situations. Lessons, learning materials, job instructions, and other discourse types in such cases may need to be attended to, interpreted, and learned as intended by institutional or organizational authors (Giroux 1981). Third, in many situations there are no pubic discourses or media that may bequeath information from which alternative beliefs may be derived (Downing 1984). Fourth, and closely related to the preceding points, recipients may not have the knowledge and beliefs needed to challenge the discourses or information they are exposed to (Wodak 1987).Whereas these conditions of mind control are largely contextual (they say something about the participants of a communicative event), other conditions are discursive, that is, a function of the structures and strategies of text or talk itself. In other words, given a specific context, certain meanings and forms of discourse have more influence on peoples minds than others, as the very notion of persuasion and a tradition of 2000 years of rhetoric may show. Once we have unsubdivided insight into some of the structures of the mind, and what it means to control it, the crucial question is how discourse and its structures are able 58 Teun A. van Dijk to exercise such control. As suggested above, such discursive influence may be due to context as well as to the structures of text and talk themselves. Contextually based control derives from the fact that people chthonianstand and represent not only text and talk, but also the whole communicative situation. Thus, CDA typically studies how context features (such as the properties of language users of powerful groups) influence the ways members of dominated groups define the communicative situation in p pertainred context models (Martin Rojo and van Dijk 1997).CDA also focuses on how discourse structures influence mental representations. At the global level of di scourse, topics may influence what people see as the most important information of text or talk, and thus correspond to the top levels of their mental models. For example, expressing such a topic in a headline in news may powerfully influence how an event is defined in terms of a preferred mental model (e. g. when crime act by minorities is typically topicalized and headlined in the press Duin et al. 988 van Dijk 1991). Similarly, argumentation may be persuasive because of the social opinions that are hidden in its unuttered premises and thus taken for granted by the recipients, e. g. immigration may thus be restricted if it is presupposed in a parliamentary debate that all refugees are dirty (see the contributions in Wodak and van Dijk 2000) Likewise, at the local level, in order to understand discourse meaning and coherence, people may need models featuring beliefs that remain implicit (presupposed) in discourse.Thus, a typical feature of manipulation is to communicate beliefs implicitly, that is, without actually asserting them, and with less chance that they will be challenged. These a couple of(prenominal) examples show how various types of discourse structure may influence the formation and change of mental models and social representations. If dominant groups, and especially their elites, largely control public discourse and its structures, they thus also have more control over the minds of the public at large. However, such control has its limits.The complexity of comprehension, and the formation and change of beliefs, are such that one cannot always predict which features of a specific text or talk will have which cause on the minds of specific recipients. These brief remarks have provided us with a very general picture of how discourse is involved in dominance (power abuse) and in the production and reproduction of social inequality. It is the aim of CDA to examine these relationships in more detail. In the next section, we review several areas of CDA research in which these relationships are investigated. 2 query in Critical discussion AnalysisAlthough most discourse studies dealing with any aspect of power, domination, and social inequality have not been explicitly conducted under the label of CDA, we shall nevertheless refer to some of these studies below. 2. 1 gender inequality One vast field of critical research on discourse and language that thus far has not been carried out within a CDA perspective is that of gender. In many ways, feminist Critical Discourse Analysis 359 work has become paradigmatic for much discourse analysis, especially since much of this work explicitly deals with social inequality and domination.We will not review it here see Kendall and Tannen, this mint also the books authored and edited by, e. g. , Cameron (1990, 1992) Kotthoff and Wodak (1997) Seidel (1988) Thorne et al. (1983) Wodak (1997) for discussion and comparison with an approach that emphasizes cultural differences quite a than power differences and inequality, see, e. g. , Tannen (1994a) see also Tannen (1994) for an analysis of gender differences at work, in which many of the properties of discursive dominance are dealt with. 2. 2 Media discourseThe undeniable power of the media has inspired many critical studies in many disciplines linguistics, semiotics, pragmatics, and discourse studies. Traditional, often content analytical approaches in critical media studies have revealed biased, stereotypical, sexist or racist images in texts, illustrations, and photos. Early studies of media language similarly center on easily observable surface structures, such as the biased or partisan use of words in the description of Us and Them (and Our/Their actions and characteristics), especially along sociopolitical lines in the representation of communists.The critical tone was set by a series of Bad newfangleds studies by the Glasgow University Media Group (1976, 1980, 1982, 1985, 1993) on features of TV reporting, such as in the coverage of various issues (e. g. industrial disputes (strikes), the Falklands (Malvinas) war, the media coverage of AIDS. ) Perhaps best known outside of discourse studies is the media research carried out by Stuart abidance and his associates within the framework of the cultural studies paradigm. (See, e. g. , Hall et al. 1980 for entry to the critical work of cultural studies, see Agger 1992a see also Collins et al. 986 for earlier critical approaches to the analysis of media images, see also Davis and Walton 1983 and for a afterward CDA approach to media studies that is related to the critical approach of cultural studies, see Fairclough 1995b. See also Cotter, this volume. ) An early collection of work of Roger Fowler and his associates (Fowler et al. 1979) also focused on the media. As with many other English and Australian studies in this paradigm, the theoretical framework of Hallidays functional-systemic grammar is used in a study of the transitivity of syntactic patterns of sentences (see Martin, this volume).The point of such research is that events and actions may be draw with syntactic variations that are a function of the underlying involvement of actors (e. g. their agency, responsibility, and perspective). Thus, in an analysis of the media accounts of the riots during a minority festival, the responsibility of the authorities and especially of the police in such violence may be systematically de-emphasized by de centering, e. g. by passive constructions and nominalizations that is, by leaving agency and responsibility implicit.Fowlers later critical studies of the media continue this tradition, but also pay tribute to the British cultural studies paradigm that defines news not as a reprimand of reality, but as a product shaped by political, economic, and cultural forces (Fowler 1991). More than in much other critical work on the media, he also focuses on the linguistic tools for such a critical study, such as the analysis of transitivity in syntax, lexical structure, modality, and speech acts.Similarly van Dijk (1988b) applies a theory of news discourse (van Dijk 1988a) in 360 Teun A. van Dijk critical studies of inter interior(a) news, racism in the press, and the coverage of squatters in Amsterdam. 2. 3 Political discourse Given the role of political discourse in the enactment, reproduction, and legitimization of power and domination, we may also expect many critical discourse studies of political text and talk (see Wilson, this volume).So far most of this work has been carried out by linguists and discourse analysts, because political science is among the few social disciplines in which discourse analysis has remained virtually unknown, although there is some influence of postmodernist approaches to discourse (Derian and Shapiro 1989 Fox and Miller 1995), and many studies of political communication and rhetoric overlap with a discourse analytical approach (Nimmo and Sanders 1981).Still closer to d iscourse analysis is the current approach to frames (conceptual structures or sets of beliefs that organize political thought, policies, and discourse) in the analysis of political text and talk (Gamson 1992). In linguistics, pragmatics, and discourse studies, political discourse has received attention outside the more theoretical mainstream. creative work comes from Paul Chilton see, e. g. , his collection on the language of the nuclear accouterments debate (Chilton 1985), as well as later work on contemporary nukespeak (Chilton 1988) and metaphor (Chilton 1996 Chilton and Lakoff 1995).Although studies of political discourse in English are internationally best known because of the hegemony of English, much work has been done (often earlier, and often more systematic and explicit) in German, Spanish, and French. This work is too immense to even begin to review here beyond naming a few influential studies. Germany has a long tradition of political discourse analysis, both (then) i n the West (e. g. about Bonns politicians by Zimmermann 1969), as well as in the former East (e. g. he semiotic-materialist theory of Klaus 1971) (see also the introduction by Bachem 1979). This tradition in Germany witnessed a study of the language of war and peace (Pasierbsky 1983) and of speech acts in political discourse (Holly 1990). There is also a strong tradition of studying fascist language and discourse (e. g. the lexicon, propaganda, media, and language politics Ehlich 1989). In France, the study of political language has a respectable tradition in linguistics and discourse analysis, also because the roadblock between (mostly structuralist) inguistic theory and text analysis was never very pronounced. Discourse studies are often corpus-based and there has been a strong tendency toward formal, quantitative, and spontaneous (content) analysis of such big datasets, often combined with critical ideological analysis (Pecheux 1969, 1982 Guespin 1976). The emphasis on automated analysis usually implies a focus on (easily quantifiable) lexical analyses (see Stubbs, this volume).Critical political discourse studies in Spain and especially also in Latin America has been very productive. Famous is the early critical semiotic (anticolonialist) study of Donald Duck by Dorfman and Mattelart (1972) in Chile. Lavandera et al. (1986, 1987) in Argentina take an influential sociolinguistic approach to political discourse, e. g. its typology of tyrannous discourse. Work of this group has been continued and organized in a more explicit CDA framework especially by Pardo (see, e. g. her work Critical Discourse Analysis 361 on legal discourse Pardo 1996). In Mexico, a circumstantial ethnographic discourse analysis of local authority and decision-making was carried out by Sierra (1992). Among the many other critical studies in Latin America, we should consultation the extensive work of Teresa CarbO on parliamentary discourse in Mexico, focusing especially on the way del egates speak about native Americans (CarbO 1995), with a study in English on interruptions in these debates (CarbO 1992). . 4 Ethnocentrism, antisemitism, nationalism, and racism The study of the role of discourse in the enactment and reproduction of ethnic and racial inequality has slowly emerged in CDA. Traditionally, such work focused on ethnocentric and racist representations in the mass media, literature, and tear (Dines and Humez 1995 UNESCO 1977 Wilson and Gutierrez 1985 Hartmann and hubby 1974 van Dijk 1991).Such representations continue centuries-old dominant images of the Other in the discourses of European travelers, explorers, merchants, soldiers, philosophers, and historians, among other forms of elite discourse (Barker 1978 Lauren 1988). Fluctuating between the emphasis on exotic difference, on the one hand, and supremacist derogation stressing the Others intellectual, moral, and biological inferiority, on the other hand, such discourses also influenced public opini on and led to broadly shared social representations.It is the continuity of this sociocultural tradition of negative images about the Other that also partly explains the persistence of dominant patterns of representation in contemporary discourse, media, and film (Shohat and Stam 1994). Later discourse studies have gone beyond the more traditional, content analytical analysis of images of the Others, and probed more deeply into the linguistic, semiotic, and other discursive properties of text and talk to and about minorities, immigrants, and Other peoples (for detailed review, see Wodak and Reisigl, this volume).Besides the mass media, advertising, film, and textbooks, which were (and lock away are) the genres most commonly studied, this newer work also focuses on political discourse, scholarly discourse, everyday conversations, service encounters, talk shows, and a host of other genres. many studies on ethnic and racial inequality reveal a extraordinary similarity among the stere otypes, prejudices, and other forms of verbal derogation across discourse types, media, and national boundaries.For example, in a vast research program carried out at the University of Amsterdam since the early 1980s, we examined how Surinamese, Turks, and Moroccans, and ethnic relations generally, are represented in conversation, everyday stories, news reports, textbooks, parliamentary debates, corporate discourse, and scholarly text and talk (van Dijk 1984, 1987a, 1987b, 1991, 1993). Besides stereotypical topics of difference, deviation, and threat, story structures, colloquial features (such as hesitations and repairs in mentioning Others), semantic moves such as disclaimers (We have nothing against blacks, but . . . , etc. ), lexical description of Others, and a host of other discourse features also were studied. The aim of these projects was to show how discourse expresses and reproduces underlying social representations of Others in the social and political context. Ter Wal ( 1997) applies this framework in a detailed study of the ways Italian political and media discourse gradually changed, from an antiracist commitment and benign representation 362 Teun A. van Dijk of the extracommunitari (non-Europeans) to a more stereotypical and negative por- trayal of immigrants in terms of crime, deviance, and threat. The major point f our work is that racism (including antisemitism, xenophobia, and related forms of resentment against racially or ethnically defined Others) is a complex system of social and political inequality that is also reproduced by discourse in general, and by elite discourses in particular (see further references in Wodak and Reisigl, this volume). Instead of further elaborating the complex details of the theoretical relationships between discourse and racism, we shall refer to a book that may be taken as a exemplar of conservative elite discourse on race today, namely, The End of racialism by Dinesh DSouza (1995).This text embodies many of the dominant ideologies in the USA, especially on the right, and it specifically targets one minority group in the USA African Americans. Space prohibits detailed analysis of this 700-page book (but see van Dijk 1998a). here(predicate) we can merely summarize how the CDA of DSouzas The End of racial discrimination shows what kind of discursive structures, strategies, and moves are deployed in exercising the power of the dominant (white, western, male) group, and how readers are manipulated to form or confirm the social representations that are consistent with a conservative, supremacist ideology.The overall strategy of DSouzas The End of racial discrimination is the combined implementation, at all levels of the text, of the peremptory presentation of the in-group and the negative presentation of the out-group. In DSouzas book, the principal rhetorical means are those of hyperbole and metaphor, viz. , the exaggerated representation of social problems in terms of illness (patholo gies, virus), and the emphasis of the contrast between the refine and the Barbarians. Semantically and lexically, the Others are thus associated not simply with difference, but rather with deviance (illegitimacy) and threat (violence, attacks).Argumentative assertions of the depravity of black culture are combined with denials of white deficiencies (racism), with rhetorical mitigation and euphemization of its crimes (colonialism, slavery), and with semantic reversals of blame (blaming the victim). hearty conflict is thus cognitively represented and enhanced by polarization, and discursively sustained and reproduced by derogating, demonizing, and excluding the Others from the community of Us, the Civilized. 2. From group domination to professional and institutional power We have reviewed in this section critical studies of the role of discourse in the (re)production inequality. Such studies characteristically exemplify the CDA perspective on power abuse and dominance by specific s ocial groups. Many other studies, whether under the CDA banner or not, also critically examine various genres of institutional and professional discourse, e. g. text and talk in the courtroom (see Shuy, this volume Danet 1984 OBarr et al. 978 Bradac et al. 1981 Ng and Bradac 1993 Lakoff 1990 Wodak 1984a Pardo 1996 Shuy 1992), bureaucratic discourse (Burton and Carlen 1979 Radtke 1981), medical discourse (see Ainsworth-Vaughn and Fleischman, this volume Davis 1988 fisherman 1995 Fisher and Todd 1986 Mishler 1984 West 1984 Wodak 1996), educational and scholarly discourse (Aronowitz 1988 Critical Discourse Analysis 363 Apple 1979 Bourdieu 1984, 1989 Bernstein 1975, 1990 Bourdieu et al. 1994 Giroux 1981 Willis 1977 Atkinson et al. 995 Coulthard 1994 Duszak 1997 Fisher and Todd 1986 Mercer 1995 Wodak 1996 Bergvall and Remlinger 1996 Ferree and Hall 1996 Jaworski 1983 Leimdorfer 1992 Osler 1994 Said 1979 Smith 1991 van Dijk 1987, 1993), and corporate discourse (see Linde, this volume Mu mby 1988 Boden 1994 Drew and Heritage 1992 Ehlich 1995 Mumby 1993 Mumby and Clair 1997), among many other sets of genres. In all these cases, power and dominance are associated with specific social domains (politics, media, law, education, science, etc. , their professional elites and institutions, and the rules and routines that form the background of the everyday discursive reproduction of power in such domains and institutions. The victims or targets of such power are usually the public or citizens at large, the masses, clients, subjects, the audience, students, and other groups that are reliant on institutional and organizational power. 3 Conclusion We have seen in this chapter that critical discourse analyses deal with the relationship between discourse and power.We have also sketched the complex theoretical framework needed to analyze discourse and power, and provided a glimpse of the many ways in which power and domination are reproduced by text and talk. Yet several methodo logical and theoretical gaps remain. First, the cognitive interface between discourse structures and those of the local and global social context is seldom made explicit, and appears usually only in terms of the notions of knowledge and ideology (van Dijk 1998).Thus, despite a large number of experiential studies on discourse and power, the details of the multidisciplinary theory of CDA that should relate discourse and action with cognition and society are quiet down on the agenda. Second, there is still a gap between more linguistically oriented studies of text and talk and the various approaches in the social. The first often ignore concepts and theories in sociology and political science on power abuse and inequality, whereas the second seldom engage in detailed discourse analysis. consolidation of various approaches is because very important to arrive at a satisfactory form of multidisciplinary CDA.NOTES I am indebted to Ruth Wodak for her comments on an earlier reading of this chapter, and to Laura Pardo for further information, about CDA research in Latin America. 1 It comes as no surprise, then, that CDA research will often refer to the leading social philosophers and social scientists of our time when theorizing these and other fundamental notions. Thus, reference to the leading scholars of the heel School and to contemporary work by Habermas (for instance, on legitimation and his give way discourse approach to norms and democracy) is of course common in critical analysis. Similarly, many critical studies will refer to Foucault 64 Teun A. van Dijk when dealing with notions such as power, domination, and discipline or the more philosophical notion of orders of discourse. More latterly, the many studies on language, culture, and society by Bourdieu have become more and more influential for instance, his notion of habitus. From another sociological perspective, Giddenss structuration theory is now now and again mentioned. It should be borne in mind that although several of these social philosophers and sociologists make extensive use of the notions of language and discourse, they seldom engage in explicit, systematic discourse analysis.Indeed, the last thing critical discourse scholars should do is to uncritically gain philosophical or sociological ideas about language and discourse that are obviously uninformed by advances in contemporary linguistics and discourse analysis. Rather, the work referred to here is mainly relevant for the use of fundamental concepts about the social order and hence for the metatheory of CDA. 2 Space limitations prevent discussion of a third issue how dominated groups discursively challenge or resist the control of powerful groups. 3 Note that mind control is merely a handy phrase to summarize a very complex process.Cognitive psychology and mass communication research have shown that influencing the mind is not as straightforward a process as simple ideas about mind control might suggest (Br itton and Graesser 1996 Glasser and Salmon 1995 Klapper 1960 van Dijk and Kintsch 1983). Recipients may vary in their interpretation and uses of text and talk, also as a function of class, gender, or culture (Liebes and Katz 1990). Likewise, recipients seldom passively accept the intended opinions of specific discourses. However, we should not forget that most of our beliefs about the world are acquired through discourse. In order to analyze the complex processes involved in how discourse may control peoples minds, we would need to spell out the detailed mental representations and cognitive operations studied in cognitive science. Since even an adequate summary is beyond the scope of this chapter, we will only briefly introduce a few notions that are necessary to understand the processes of discursive mind control (for details, see, e. g. , Graesser and Bower 1990 van Dijk and Kintsch 1983 van Oostendorp and Zwaan 1994 weaver et al. 1995). 5 Note that the picture just sketched is v ery schematic and general.The relations between the social power of groups and institutions, on the one hand, and discourse on the other, as well as between discourse and cognition, and cognition and society, are vastly more complex. There are many contradictions. There is not always a clear picture of one dominant group (or class or institution) oppressing another one, controlling all public discourse, and such discourse directly controlling the mind of the dominated. There are many forms of collusion, consensus, legitimation, and even joint production of forms of inequality.Members of dominant groups may become dissidents and side with dominated groups, and vice versa. Opponent discourses may be adopted by dominant groups, whether strategically to neutralize them, or simply because dominant power and ideologies may change, as is for instance quite obvious in bionomic discourse and ideology. 6 Unfortunately, the study of the discursive reproduction of class has been rather neglecte d in this perspective for a related approach, though, see Willis (1977). Critical Discourse Analysis 365 REFERENCES Agger, B. (1992a). Cultural Studies as Critical Theory. capital of the United Kingdom Falmer Press.Agger, B. (1992b). The Discourse of Domination. 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Keat’s Ode to Autumn Essay

AnalysisOde to downslope has a very different theme and style in proportion to numerous of Keats other poems. While most of Keats poems contain incisive cadences and emotion in ally charged themes, Ode to fall is a calm, descriptive poem to the highest degree Keats perspective of the lenify drop and its relation to other season. In the Poem Ode to Autumn, Keats mainly utilizes rustic, vivid, visual and tactile imagery to advert the nips of Autumn. The varying and sluggisher cadences on with personification develops a to a greater extent majestic and complacent temper to the description.The first stanza is mainly comprised of an explanation of the fruitfulness of gloaming in terms of reaping and the remains of summers overflow of warmth. Keats point explicitly states mellow fruitfulness (Keats 44) which dirty dog refer to the direct connexion of a fruitful harvest of fall crops or be indirectly referring to the happiness of family and life, which is a common theme o f fall in that it is the out delay complete in a twelvemonth. People load and bless (Keats 44) for selection and support to survive the coming winter Thanksgiving is also in the fall. As capitulation provides great resources to all the people, the people also imitate the same idea. The common idea in this first stanza is the never-ending harvest and life in that autumn swells the gourd (Keats 44) and completely ripens the fruit and is motionlessness set for budding more (Keats 44). In the first stanza Keats mainly utilizes sleek imagery with the heartfulness of autumn as a provider for all. By underdeveloped a pastoral setting with mossed cottage-trees (Keats 44)and a plethora of fruits and vegetables, Keats foster develops a jibe of calming harmony between the season and all aspects of nature. Autumn is described as a season wherein the beginning, nothing seems to be inauspicious of anything that happiness. Since summer oerbrimmed their clammy cells (Keats 44) Autumn is the perfect season that gets the correct amount of warmth and harvest.The imagery of an overflowing glass of fluid gold (sunlight/summer) also alludes to the golden colors of nature in autumn, with the dropping and changing colors of leaves. While summer has the pure sometimes rough-cut sunlight, in autumn, the warmth is a little subdued by the parvenue coming mist of the cold. The diction of explaining the sun as a lot/ measurable thing allows the reader to feel its abundance. Keats uses classic ideas of food, warmth and growth, to catch the reader in a possibly nostalgic or agreeable description.In the minute stanza Keats takes a turn in the aspect of autumn that he describes. In the first stanza autumn is described in more of a maternal character, who is all providing and caring for the creatures of the world with warmth, happiness and food. The sustain stanza describes a possibly younger character, who is more idle. Keats personifies autumn as a majestic woman who is sitting careless on a granary floor (Keats 44). Autumns majestic hair is lifted by the winnowing wind (Keats 44). This provides both visual and tactile imagery. It creates a collected conceit in which everything is carefree. again the reference to the granary floor alludes to a pastoral setting which adds to the fresh and comforting mood. This stanza with the careless autumn is a sharp contrast to the previous stanza in which autumn is a providing and advantageous season. This stanza explains other possible areas to find autumn, or in other words, the second side of autumns personality. The resting and sound asleep (Keats 44) autumn foreshadows the hibernation of many creatures during the winter.It shows the slowing down of activity as the cooler withstand starts. This develops a complacent mellow mood. In the second half of this stanza Keats continues the complacent mood by referring to the effect of drugs from the fume of poppies(Keats 44). The hypnotizing effect of the pop pies distracts autumn from taking (killing) all the plants as winter arrives. The change that comes with Autumn is gradual with it having patient heart as it watchest the last oozings (Keats 44). The interesting diction of the last oozing further develops the slow intonate of autumns progress. Sometimes autumn is a gleaner who takes all in its path but other times it is slow with its laden head (Keats 44). This whitethorn be dependent on the year of autumn. Sometimes it is harsh while other times it is temperate. The use of laden head (Keats 44) creates a heavy feeling that implies the slow progress of autumn. Autumn is just the time between the two major seasons- Summer and Winter- so, it can be described as a long period its duration is relative.In the third stanza Keats develops a more demanding tone by starting time out by questioning Spring. This is a slight consolation to Autumn, who may bequestioned about its specialty in comparison to the more busy season spring. There is an ode to Autumn but there is no ode to spring, and Keats is appraise Autumn by telling it that thou hast thy music too(Keats 44). Again Keats describes autumn as a time of subtle change with the prosperous dying day(Keats 44). The unique description of clouds blooming the soft-dying days lightens the tone of the stanza. Clouds that bring more darkness are usually associated with gloomy weather and more solemn moods. However, by using a spring term- bloom- to describe the clouds, Keats lightens the mood of the darkening weather, allowing the reader to fell the pleasant nature of autumn. Until the last line of the poem, Keats continues to strongly use visual imagery to describe autumn with its rosy hue(Keats 44). Keats ends by developing a varied scene of several animals making harmonious noises. He shows the slight feeling of the trying winter by the wailful choir of the small gnats mourn (Keats 44) but this is a small portion in comparison to the peaceful, rustic scene of the providing autumn that Keats paints throughout the poem.Each stanza of Ode starts out with a ABAB cadence when it introduces the subject field of the stanza and then shifts to a slower arrangement. A combination on this along with Keats descriptive imagery creates a complacent and welcoming mood to autumn. Using all this Keats explains the cyclic nature of the season alluding to life and death. exclusively parts of the cycle have an important beautiful part.Keats, John. Ode to Autumn. Lyric Poems. Ed. Wilhelm, James. impudently York Garland Pub, 1990. Pg.44. Print.

Revenue Recognition Essay

The issue of tax income cognizance practices is an scope that has catchd a down of attention from regulators. Whenever there is a identify of fiscal restatements or oppose boodle, regulators pay extra attention to review the financial statements in state to verify that that there be non any indications of financial device or that the organization over billped their boundaries in the atomic number 18a of managed earnings. The reason that regulators have interpreted a special interest in financial method of accounting and authority fraud is due to the resolves of companies such as Enron, WorldCom and Tyco. Regulators and those in the accounting affair ar heightening their efforts on the ca designs of fraud as well as the steps that stick out be interpreted to effectively detect and foresee a possible reoccurrence of fraudulent behavior especially in the area of tax tax enhancement apprehension and the overstatement of pluss. gross recognition refers to the sentence when proceeding are recorded on the books, Per Generally Accepted Accounting Principles (GAAP), tax incomes, and gains, are generally recognized when1. Revenues are realized or are tangible2. They have been earned the substantial completion of the activities involved in the earnings process. Both of these items are typically met at the point of sale, which generally occurs when goods are delivered or when operate are rendered to the client. Usually receiptss and assets are recognized simultaneously. However, assets rotter be received before the conditions of gross recognition are met. impartiality example would be if a client pays in advance for goods or service which will be received at a after date. Even though the cash is received and is recorded as an asset in the beau mondes books, the revenue has not been earned. Typically the revenue is not recognized prior to a sale be beat either the customer has not paid for the goods yet or because the goods have not bee n delivered to the customer. The master(prenominal) exception to not recognizing revenue prior to a sale would be when a set about exists that guarantee the sale or that the customer has promised a valid promise of payment such as when both the seller and the buyer are legally obligated to fulfill the term of a deal (Parizek & Findley, 2008).Another exception to the revenue recognition linguistic rule occurs when a product or service may be provided to the customer without receiving a valid promise of payment. This typically occurs with a family dentist who provides services to ease a patients pain and then tries to cumulate the payment later. Also, if a caller has a substantial amount of services to provide even though the customer has provided a substantial payment, the company moldiness wait to recognize the revenue. It is not enough that whiz of the criteria for recognizing reexamination is met both items must be satisfied in articulate for the recognition of re venue.Because every income statement begins with total revenue, how revenue is measured is a of import concept in the field of accounting and as such, the topic of revenue recognition has received a lot of attention over the kind of the past few years. The Ameri stand Institute of Certified existence Accountants (AICPA) has produced limited guides to help with the topic of revenue recognition in specific spaces in current industries. The AICPA Statement of Position (SOP) 97-2, Software Revenue Recognition contained the pursuit four items (Parizek & Findley, 2008) 1. Persuasive evidence of an arrangement exists2. Delivery has occurred.3. The vendors fee is hardened or determin competent.4. Collectability is probable.These four items were utilize as the framework in the instant Staff Accounting Bulletin no ci. The SAB one hundred one is a very unique and interesting bulletin because it provides specific cases and then proceeds with a questions and answer format. SAB w as created in large area to the issues that the staff had encountered in while exacting a review. Because SAB hundred and one addresses specific office staffs, it cannot be used as an answer to every instance of revenue recognition, provided it does provide a comprehensive guide for companies to use as a form of direction when faced with dealing with a complicated situation such as when there is persuasive evidence of an arrangement, delivery of goods has already occurred or services have been rendered or when the harm is fixed or definable (SEC, 1999).Questions 1 and 2 of SAB address the topic of Persuasive evince of an Arrangement and highlight how a seller could be tempted to bend the rules of revenue recognition in bon ton for a more favorable time in which the sale is account. The first question exhibited the case in which telephoner A required severally sale to be obligeed by a written gross sales agreement signed by an veritable representative of both the custom er and confederacy A. This issue was if accompany A could recognize the revenue in the current quarter even if the sales agreement would not be signed until a few eld after the quarter had ended. This question highlighted the need for companies to have strong inner(a) controls and the need to a reliable system to be in built in bed for processing contracts. Without a strong internal control structure as well as clearly documented procedures, there is a disaster of managers becoming tempted to adjust how revenue is recognized based on the demand of the quarter. Questions 3 and 4 reviewed the issue of ownership of goods and when the transfer had effectively taken place.Question 4 reviews the case of Company R that is a retailer that offers layaway sales to its customers. For the layaway option, a customer pays a portion of the sales price and Company R holds onto the production until the customer returns to pay the balance rest on the merchandise. Once the merchandise is paid in full, the customer can take possession of the merchandise. This case is an example of what is referred to as a flower and hold arrangement where the customer is billed for the merchandise but the merchandise is held by the company for release or shipment at a later date. Question 4 is also an example of how some companies could see to it their inventories at the end of a quarter. A company could increase revenue by pushing some of its merchandise in the warehouse deflection and claim that it has already been sold but were be held for the customer. In order for the company to recognize the revenue they must be able to come out that the merchandise is completely separate from its other merchandise and cannot be used for any other order.The company also must be able to show that the customer specifically requested in writing that the company hold the merchandise. Questions 5 and 6 reviewed revenue recognition when the company must perform several activities. Question 5 ask s the question as to when Company H should recognize the revenue from an upfront, nonrefundable fee for an extended service contract along with regular, monthly payments. SAB 101 illustrates how the nonrefundable fee cannot be treated singly and must be treated as a part of the boilers suit unit because no one would pay a deposit without expecting surplus goods or services to follow (SEC, 1999). The questions 7, 8 and 9 in SAB 101 describe situations where the price may not fixed or determinable in the transaction. Question 8 describes how Company A owns a structure and leases it to a retailer. The annual lease payment is $1.2 million plus one share of all the retailers sales in extra of $25 million. It is probable that sales during the year will exceed $25 million. Should Company A estimate and recognize revenue associated with the one percent of the sales over $25 million on a straight-line origination throughout the year?Because the buyer does not have any fixed or det erminable obligation to make a payment until the $25 million sales level has been reached, none of the extra revenue can be estimated and recognized in advance. Question 10 in SAB 101 does not deal with when revenue should be recognized but preferably how the revenue should be reported on the income statement. Question 10 discusses the situation where Company A operates an internet site where customers can order the products of other company, Company T. Company T ships directly to the customers and Company A never has any ownership of the merchandise but company A does receive a portion of each sale that Company T makes. Since Company A never takes legal ownership of the merchandise, it would be inappropriate for them to use the gross revenue reporting method where they would report $175 in revenue and $150 in cost of goods sold.Instead Company A should report the money that it earns from each sale as commission revenue. SAB 101 is not the only work that has tried to address the i ssue of revenue recognition. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are working together on joint project that would create a single standard for revenue recognition. The project is intended to solve issues in the differences between U.S. GAAP and International Financial Reporting Standards (IFRS). FASB has listed the following 6 for the project (FASB,2012) 1. Converging U.S. and international standards on revenue recognition 2. Eliminating inconsistencies in the existing conceptual way on revenue recognition.3. Providing conceptual direction that would be useful in addressing future revenue recognition issues. 4. Eliminating inconsistencies in existing standards-level authoritative literature and accepted practices. 5. Filing voids in revenue recognition guidance that have developed over time 6. Establishing a single, comprehensive standard on revenue recognition In creating a new revenue recognition standard, the F ASB and the IASB have adjusted their focus to acknowledgment and earnings approach instead of focusing on an asset and liability approach. To assist companies with the changes, FASB issued a proposal that broke down the revenue recognition process into five steps.The first step would be to match the contract with the customer. The second step would be for the company to identify each step of the transaction with the customer. Third, the company would have to identify the transaction price of each separate act or obligation. In the fourth step, the company reviews how much(prenominal) it expects to receive for preforming each step with the company recognizing the revenue in the utmost step once the merchandise has been transferred to the customer (FASB, 2012). The work between FASB and IASB is exempt a work in progress but has strong support from several groups in the accounting community some of which have already laid a foundation to work from.In 1998 former SEC Chairman A rthur Levitt delivered what is now con casered to be a famous speech coroneted The Numbers Game in which he expressed great disturbance over how many companies engage in the practice of earnings management. In his speech Mr. Levitt identified several major accounting techniques that he prospect were being used to undermine the integrity of financial reporting(Levitt, 1998). Mr. Levitt emphasize how accounting involves significant judgment and he expressed concern that this judgment was being pushed aside by management due to the pressure that they were encountering to meet the total. Mr. Levitt mentioned the standards of objectivity, integrity and judgment in reporting accounting number and stressed that it was these standards that uphold an integral part of the universe accounting professions mark of Professional Conduct and form the foundation by which financial statements are compiled, audited and interpreted.He went on the say that the honourable dilemmas facing contra stes and their accountants often wheel around the pressure placed upon companies by investors and creditors. These pressures can sometimes cause management to become involved in accounting hocus pocus (Levitt, 1998). Additionally, because accounting involves judgment, the reported accounting numbers can be significantly different depending on the assumptions made by those that are preparing the financial statements.Mr. Levitt stated that accounting principles lay off for flexibility to adapt to changing circumstances and it was this flexibility that creates many of the ethical issues that accountants are faced with. As companies come under pressure to report favorable results, accountants also come under pressure to flex those rules well-nigh to the point of breaking. Mr. Levitt gave credit to the Code of Professional Conduct for providing guidance to the populace accounting profession members when they are faced with difficult issues (Levitt, 1998).Addressing the issues and establishing new policies and procedures is not enough in ensuring that companies are adhering to changes in methods. Communication must be maintained with those that work in the accounting profession so that they are also complying with the latest methods. In October of 2000, the Chief Accountant of the SE, Lynn Turner, wrote a earn to Ms. Arlene Thomas, the Vice President of the Professional Standards and Services office of the AICPA in order to inform auditors of topics that the SEC had been focusing their attentions on. Amount several topics that Ms. Turner include in her letter was the topic of revenue recognition.The letter discussed the issue of revenue fraud and how over half of the revenue frauds that were identified were due to companies that exaggerated their revenue because that had reported revenue either too early of misleadingly (U.S., 2000). Ms. Turner stressed the importance for auditors to test cut off dates and stressed how auditors must place special focus and conduct testing that is higher up and beyond the reviewing of a few transactions. Ms. Turner also wanted to act upon to of Ms. Thomas the issue that was raised with companies having side agreements with their customers which could alter the terms and conditions of the original contract. These adjustments could result in revenue being improperly recorded and that auditors should conduct thorough testing of contracts. This testing is important because it could assist the auditor with identifying if and side agreements exists and then can test the revenue accordingly.Ms. Turner went on to retort praise to the AICPA for a document that they issued entitled Audit Issues in Revenue Recognition and stated how this document should be used by auditors for guidance when it comes to properly auditing revenue. Ms. Turner stated how some organizations can be quite complex and conduct several complex revenue transactions and by reading the terms and conditions of the contracts, auditors wou ld be able to determine the best furrow of action for conducting a proper and thorough audit (U.S., 2000).The topic of financial reporting fraud is one that will continue to remain the focus of the SEC, FASB and ISAB for some time to come. Revenue recognition will play a large role in the process as it encompasses two primary(a) factors management will need to use their own judgment in determining how their revenue should be recognized and that management should be active to have their judgments analyzed and questioned. By maintaining focus of the issues that have been identified, and keeping an warmheartedness out for possible future issues, the authorities can be certain that investors are making decisions based on accurate information. Constant readiness and communication between all agencies will ensure that the scandals and financial collapse of companies will not be repeated.ReferencesAmerican Institute of Certified Public Accountants Accounting Standards Executive Co mmittee Statement of Position 97-2, (1997) Software revenue recognition, p.08. FASB. (2012, October 13). Revenue recognitionjoint project of the fasb and iasb. Retrieved from http//www.fasb.org/project/revenue_recognition.shtml Levitt, A. (1998, September 28). The numbers game. Retrieved from http//www.sec.gov/news/speech/speecharchive/1998/spch220.txt Parizek, G., & Findley, M. (2008). Charting a course revenue reconition practices for todays business environment. Journal of Accountancy, 20(3), 15-22. SEC. (1999, December 3). Sec staff accounting bulletin no 101 revenue recognition in financial statements. Retrieved from http//sec.gov/interps/account/sab101.htm U.S., SEC. (2002, October 13). earn 2000 audit risk alert to the american institute of certified public accountants. Retrieved from http//www.sec.gov/info/accountantts/staffletters/audrsk2k.htm