Personal Narrative Story Short Story - 1619 Words

I grew up in the mid nineties on the West Coast along the shores of Oregon. There were many nights of the seeming endless summer where my cousins, siblings and I would spin tales of great horror and gore. Tales of stumbling corpses coming back to avenge their deaths; deals with the devil where the soulless few would meet the worst death’s imaged, conjured up by six preteen minds. Oh, I can still smell the burning firewood, a small fire created by branches we found along the sand and a stolen lighter. We were never supposed to go out on the beach after dark, I suppose it was due to our parent’s afraid we would go out into the ocean and find ourselves being pulled under by the cold waves. Or at least that’s what I used to think. It was†¦show more content†¦Having four bedrooms and two bathrooms the layout of the summer house was interesting. On the upper floor had the kitchen, two bedrooms and a bathroom that connected in the middle. There was a dining ro om that led out into a balcony that over looked the beach and ocean. Down a flight of windless stairs was the open basement. On the bottom floor was a living room, two more bedrooms and a bathroom in a layout that matched the above floor. Along the living room was nothing but large windows and sliding glass doors instead of walls. There were no blinds on the windows either, allowing as much natural light as needed until dark. When it was dark was when we usually went to bed so it didn’t matter that there wasn’t many lights in the living room to us kids. Since there was five adults, and six kids, there was trouble with deciding on rooming situations. The adults all got rooms naturally, but each summer it was a fight of which kids got the last bedroom. For the longest time us girls got the bedroom simply because we were the youngest. When my youngest brother was old enough to sleep with the boys however, it changed. That summer was the first time I slept in the living ro om. The first few nights went without incident. I made sure to sleep with my back to the windows as the deep black of night gave me the chills. There was something about it that bothered me. I was a rational child, or so IShow MoreRelatedPersonal Narrative Short Story1538 Words   |  7 Pages Seventh grade, probably dumbest person in the school. Not kidding, take a look at my report card from last semester and you’ll be shocked about how many F’s there are. I also have a really active imagination, so I just love to write and imagine stories in my head. Eileen and I start walking home from school, as I’m trying to look at all of the bruises on my face using my phone’s camera while we walk. â€Å"Okay, girl, you may not be the smartest person in the school, but that was probably the dumbestRead MorePersonal Narrative Short Story1153 Words   |  5 PagesI still remember that fateful day, the day I was Stolen. It started out as a normal day at school. I’ll take you through the whole story. There is one thing you should try to figure out, who kidnapped me. â€Å"Joey, Wait up!† I yelled out. Why was he walking so fast, and not responding? It’s almost like he’s ignoring me. I started to jog, but he was already gone. I turned the other way to walk home. It was a long walk, for I lived in the country part of town. I noticed leaves crunching behind me, andRead MorePersonal Narrative Short Story1191 Words   |  5 PagesIt was a warm summer day with good air, most kids were out riding their bikes, scooters, etc. or running around, playing tag, yet I was huddled inside, reading a good book. The sun was shining bright, yet the clouds were blocking it, acting like the filter in a juice machine, separating the good stuff from the bad stuff. The clouds let the light come in just enough so it can light up everything, but not enough to make you sweat when not doing draining activities. This made it the perfect weatherRead MorePersonal Narrative : A Short Story1301 Words   |  6 Pages â€Å"Aww is little Airi hurt?† he says with a sarcastic tone. His let’s out his evil laugh and picks me up. â€Å"L-leave me alone.. DON’T TOUCH ME!† I scream out. â€Å"Okay† he says as he immediately drops me on the floor and drags me through the snow by my short brown hair. My legs are numb so I can’t feel my legs being cut up by the wooden porch. He lets go of my hair in the middle of the living room. This is the first time he’s ever put his hands on me and I don’t like it. My mother comes back and takesRead MorePersonal Narrative : A Short Story1598 Words   |  7 PagesShadows The leaves blowing, the wind was whistling. The moon shined brighter than the sun did that morning. I looked like no other normal teenager, But I was wearing all black. Black leggings, Black jacket, Black shoes, black shirt. My hair looked like caramel, my eyes looked like a yellowish brown that shined in the moonlight. My name was nothing important to people. People say â€Å"Angelys† is a nice name but i think differently. Nothing seemed to happen, I was coming home from a friend’s house.Read MorePersonal Narrative Short Story1415 Words   |  6 Pagesme have alcohol, and would only get me some water. At the end of the day, I had seen many people and the many occupations they all had. I saw many people from different jobs including, fishermen, merchants, importers, and bankers. I heard many stories of people’s families. As night approached, I walked out of the coffeehouse in search of somewhere to sleep. I did not want to go back to my own house because I did not want to catch yellow fever myself. So I decided to leave town, and walk all theRead MorePersonal Narrative Short Story1598 Words   |  7 Pages â€Å"Noooooooooo, I don’t want to!† I yelled. â€Å"I don’t care Emma, I’m going to be gone all night,† my mom said. â€Å"I am not babysitting Ally. I have track tonight.† â€Å"I bet you can make it up another day. You are babysitting your little sister tonight no matter what.† â€Å"No I’m not!† â€Å"I don’t like your attitude Emma! If you don’t babysit your little sister tonight, you can’t do track anymore!† â€Å"I hate you! I hate you! I hate you!† Then I ran out of the house slamming the door behind me. My momRead MorePersonal Narrative Short Story1787 Words   |  8 Pagescaught by one of the S.W.A.T. officers. I remember being in a helicopter and being brought to a tower. I was led to a room with a gun pointed at my back, I wanted to run and get my life over with but I knew that my job was more important than my personal wants. I saw a man his face was handsome but his eyes held the death of hundreds. I knew that my time here was not going to be leisurely. This man began asking me questions such as what I was doing here and why I was running from the S.W.A.T. I ofRead MorePersonal Narrative Essay : A Short Story936 Words   |  4 Pageswhen I open the door of my grandma’s house my grandma asks â€Å"Are you ok?† â€Å"Your face is all red† â€Å"I’m fine,† I say. Then I run to my room trying to hide my tears. Whenever I feel bad I would always read a bedtime story book but not the ones with happy endings. So I grab are small story called anger. There was once a man who kept all his sadness and anger in him waiting to explode and finally one day he couldn’t take it anymore and all that anger exploded the end. After I read it I realized it remindedRead MoreAlice Munros an Ounce of Cure1548 Words   |  7 Pagesstudies make the link between literary techniques such as narrative and storytelling and several other disciplines. Thus, one may find the theories of narrative and storytelling extending up to several major disciplines, such as philosophy, psychology, and literary criticism. In the view of different experts in literary analyses, there is a close connection between narrative or storytelling and the definition of the nature of self and personal identity. The former has been understood as influential

Globalism Free Essays

I am writing today to inform you about Globalism. I will begin with . â€Å"In 1962, the Canadian communications theorist Marshall McLuhan predicted the electronic transformation of the planet earth into a â€Å"global village†. We will write a custom essay sample on Globalism or any similar topic only for you Order Now In the global village, communication between geographically remote parts of the world would be almost instantaneous, and every important new development—technological, ecological, political, economic, and intellectual—would affect every villager to some degree. Social and geographic mobility, receptivity to change, and a sense of collectivity would be the hallmarks of this new world community. Over the past four decades, McLuhan’s futuristic vision has become a reality† (Fiero). Through the decades art has been such a great form of expression for all, from the people who create, to the people who just like to look or collect. Art has also gone through such an incredible form of change. When I think of art I think of Vincent Van Gogh, Pablo Picasso, Salvador Dali, Donatello, ect. These are the most prominent artists of the last thousand years. But now there is so much more that people can do with art because of modern technology as well as the freedom of expression that, in my opinion, has made artists in this century a little more creative. â€Å"While accelerated by electronic technology, it owes much to a broad array of late twentieth-century developments: the success of anticolonial movements, the fall of the Berlin Wall and subsequent collapse of Soviet communism, and the end of the cold war. With the elimination of these obstacles to freedom of communication among the populations of the earth, global cultural integration became a possibility, than a reality† (Fiero). We are in the technological era where computers, and simulations do everything for us! We think of our idea, and tell the computer what we want it to look like and the computer spits out something more creative than we could ever imagine. There is only one problem with this method of art and ease of access. Modern industries bring so many benefits to humankind, but it also threatens the global ecosystem we call home. These industries are creating pollution that is damaging every aspect of our lives. â€Å"Sulphur dioxide emissions in one part of the world affects other parts of the world, causing acid rain that damages forests, lakes, and soil. Industrial pollution poisons the entire planet’s oceans. Leaks in nuclear reactors endanger populations thousands of miles from their sites, and green house gases (produced in part from the burning of the coal, oil, and natural gas that power the world’s industries), contribute to global warming and other changes in the earth’s climate† (Fiero). Edward Osborne Wilson is an American biologist, theorist, naturalist, author, and researcher of sociobiology and biodiversity who is a leading defender of the environment. He is a landmark researcher in the study of ecological systems. E. O. Wilson was born on June 10, 1929 (Wilson 1) in Birmingham, Alabama. His early work in biology identifying the correlation between ants (and other animal societies) and human species. Wilson makes great points about the preservation of biodiversity in his book titled The Diversity of Life, â€Å"Every country has three forms of wealth: material, cultural, and biological. The first two we understand well because they are the substance of our everyday lives. The essence of the biodiversity problem is that the biological wealth is taken much less seriously. This is a major strategic error, one that will be increasingly regretted as time passes. Diversity is a potential source for immense untapped material wealth in the form of food, medicine, and amenities. The fauna and flora are also part of a country’s heritage, the product of millions of years of evolution centered on that time and place and hence as much a reason for national concern as the particularities of language and culture† (Wilson 2). This means to me that we need to stop while we are ahead. Despite the wonderful progressions technology has made for the human race, it is actually setting us back. It is making it difficult for future generations to live and thrive. The more resources we use, the less that will be left. Also, with using these resources it causes bad effects for the environment. No environment, no habitat, no human race or any other species for that matter. There are many other people who agree with Wilson’s beliefs. â€Å"The poets Gary Snyder (born 1930) and Annie Dillard (born 1943) share Wilson’s concerns for the natural environment. To essays and poems inspired in part by her love for Virginia’s Blue Ridge Mountains, Dillard brings a dimension of awe that has been called â€Å"ecospirituality. A Roman Catholic convert whose outlook is essentially pantheistic, Dillard tests the objective facts of nature against her mystical appreciation of its wonders† (Fiero). As far as art in concerned Wilson’s has influenced many contemporary visual artists such as Robert Smithson. â€Å".. for instance, pioneered one of the most impor tant ecological landmarks of the late twentieth century, the piece known as Spiral Jetty† (Fiero). The Spiral Jetty is a work of art built entirely of mud, salt crystals, basalt rocks, earth, and water on the northeastern shore of the Great Salt Lake. More importantly, and more recently green architecture has been on the rise. According to the text, this is because† Architects have always given practical consideration to the environment in which they build. Now, however, in the face of rising fuel prices, global warming, and the degradation of the ecosystem due to industrial growth, the job of designing structures that do the least possible damage to the environment (a practice known as â€Å"green† or â€Å"sustainable† design), has become even more imperative† (Fiero). This is great because I try my hardest to be â€Å"green† as far as recycling, using my own grocery bags instead of just using the plastic ones and throwing them in the garbage, and also buying products with recycled paper for labeling and their packaging. Being green is important to me as it should be for all. To conclude, globalism is closely identified with a belief. Globalism is acknowledging there are other species in the world besides our own and that future generations need to be thought of in the long run. We must preserve what we have for our children, our children’s children, and so forth. Bibliography Fiero, Gloria K. â€Å"Chapter 28 Globalism: The Contemporary World. † The Humanistic Tradition: Modernism, Postmodernism, and the Global Perspective. 6th ed. Vol. 6. New York: McGraw Hill, 2011. 153-72. Print. O’Meara, Stephen James. â€Å"E. O. Wilson boy naturalist. † Odyssey. April. 2007: 6+. General Reference Center GOLD. Web. 16 Oct. 2012 Wilson, Edward O. Naturalist. Washington, D. C. : Island [for] Shearwater, 1994. Print. Wilson, Edward O. The Diversity of Life. Cambridge, MA: Balknap of Harvard UP, 1992. Print How to cite Globalism, Essay examples

Off Balance Sheet Accounting free essay sample

Operating leasing is the most common form of off balance sheet financing. With leasing, on the one hand, an entity could acquire the right to use an asset through a rental agreement. On the other hand, the entity could purchase the same asset using external finance. While the two arrangements may result in identical net cash flows to the entity, in the case of a purchase both the asset and the associated financing obligation appear on the entity’s balance sheet whereas in the formal scenario rental payments are accounted for as a period expense, with the asset corresponding liability omitted from the entity’s balance sheet.Entities used Special Purpose Entities (SPE), are also known as Variable Interest Entities (VIE) for off balance sheet treatment of deals. SPE or VIE is a corporation or partnership formed for the purpose of borrowing money to buy financial assets. Debts are move to a newly created company (SPE OR VIE) specifically to make a company look like it has far less debt than it actually does, which was the case with Enron. For example, a company needs to finance a business venture but doesn’t want to take on the risk, or when there is too much debt to get a loan.By starting a new SPE, they can secure a loan through the new entity. There are situations where it makes sense to start a SPE. If a company wants to branch out into another area outside of its core business, a SPE will keep that risk from affecting the main balance sheet and profitability of the company. The main factor that companies are doing off balance sheet accounting is to provide a better looking balance sheet with lower reported debt to equity ratio, which usually results in driving their stock price higher. Nevertheless, omission of the asset could help to inflate return on assets. This may make the firms look more creditworthy. For instance, by having operating leases, debt does not appear; thus, reducing financial leverage with an increase in operating leverage. By having lower leverage ratio or higher operating leverage, it could attract more investments from investors; therefore, it drives up the stock prices. Next, off balance sheet accounting allows the firms to receive benefits of the interest deduction for tax purposes while avoiding the obligation and the interest expense on its financial statements.In other words, firms with off balance sheet financing are likely to have tax interest expense that exceeds financial reporting interest expense. However, off balance sheet accounting has brought some impacts toward the stakeholders. Off balance sheet accounting removes the transparency from investors, markets and regulators. Firms use financial engineering to make their balance sheet appear that they are better capitalized and less risky than they really are. Without transparency, investors and regulators can no longer accurately assess risks.This is because investors and regulators use the balance sheet as an anchor in their assessment of risk. The shareholders could only guess at the extent of the firm’s exposure risks. This affects the judgment of stakeholders; and, it could bring tremendous loss to the stakeholders when the firms collapse. The Enron accounting fraud will best illustrate this. In order to overcome this issue, regulators have established several methods through Sarbanes-Oxley Act, MDamp;A as well as new rules on leasing. The Securities and Exchange Commission issues final rules implementing Section 401(a) of the Act relating to the disclosure of off balance sheet arrangement, contractual obligation and contingent liabilities. These rules require disclosure of off balance sheet arrangement that have, or are reasonably likely to have, a current or future effect on a company’s condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.The disclosure includes elements such as the nature and business purposes to the company of the off balance sheet arrangement and the importance to the reporting company of the liquidity, capital resources, market risk support, credit risk support or other benefits provided by the arrangement. Nonetheless, firms are to disclose the amounts of revenues, expenses and cash flows of the company arising from the arrangements as well as the nature and amounts of interest retained, securities issued and other debt incurred by the company in connection with the arrangements.The rules also require public companies to disclose in a tabular format in their MDamp;A the amounts of payments due under specified contractual obligations, aggregated by category of contractual obligation. The five categories of contractual obligations, consisting of long term debt obligations, capital lease obligations, operating lease obligations, purchase obligations and other long term debt liabilities reflected on the company’s balance sheet. The table must disclose what portion of payments under these obligations is due within less than one year, from one to three years, from three to five years and more than five years. To encourage the disclosure on off balance sheet arrangement, the amended rules include a safe harbor that applies the existing statutory safe harbors protecting forward-looking information required by the rules. With regard to the disclosure of off balance sheet arrangements, the safe harbor provision indicates that the meaningful cautionary statements element of the statutory safe harbor will be satisfied if the company satisfies all the requirements of the amended rules relating to off balance sheet disclosures.As mentioned above, operating leases can be exploited by entities for off-balance sheet financing – using an operating lease to obtain assets, thereby not increasing leverage and not decreasing return on assets. The proposed new standard on leases by the joint project of FASB and IASB, currently under development, moves away from the current â€Å"risk and returns† basis to a â€Å"right of use basis†. The lessee and the lessor will recognize assets and liabilities individually for all rights and obligations arising from a lease contract.There will no longer be separate treatments for operating and finance leases – all leases will be accounted for on the same basis. In short, operating leasing contract is no longer available and only finance leasing will be used for accounting in the near future. In short, off balance sheet accounting could be use but only with appropriate disclosures are done. By having the disclosures, balance sheet is more transparent to the stakeholders; and, the stakeholders do not need to have a wild guess on the risk of a company. Stakeholders’ investments are said to be more secured.