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    cited by U. Schäffer et al.‚ 2012). There are two methods which are Income Smoothing and Big Bath. “Income Smoothing involves taking steps to reduce the good years and defer them for use during the business down-turn years” (Gin Chong‚ 2006). In comparison‚ Big Bath manipulation in the financial statistics indicates a great fluctuation. However‚ Income Smoothing is more ethical in accounting practice than Big Bath due to the reasons compared below. Income Smoothing has been applied in financial accounting

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    That saying some life’s journey can change a boy to a man‚ well that quote runs fluid with the story of The Wife of Bath. The reader follows a young knight’s journey to find what women want the most‚ the knight sees the trip as just a way to escape capital punishment but what he learns will be a true test to his growing up. The young knight may not be the smartest and most likely character but what he does leave the readers with is a lesson for all sorts and shapes. His journey for searching for

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    Raymond Carver’s “Little Things” informs readers about a man and woman encountering a dispute over who is going to get to keep the baby when they go their separate ways. In the beginning of this work‚ the omniscient third person narrator updates the audience of the situation at hand. The man is packing his suitcase while the woman declares that she wants him to leave. However‚ a quarrel occurs when the couple decides that they both want to keep the baby for themselves. When evaluating this text within

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    Throughout the story‚ Cathedral‚ by Raymond Carver‚ readers are shown the other side of blindness. In the world‚ one may assume that there is just one type of blindness- being sightless. “My idea of blindness came from the movies. In the movies‚ the blind moved slowly and never laughed. Sometimes they were led by seeing-eye dogs. A blind man in my house was not something I looked forward to” (Carver‚ 1). The meaning of blindness goes much deeper than that. Through the actions and words of a character

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    In Everything Stuck to is a fictitious frame story written by Raymond Carter. The story focuses mainly on a small family of three and goes over many topics such as identity‚ commitment‚ and responsibility. In the beginning of the story‚ a woman wants to know what it was like when she was a kid. She is unnamed‚ along with the rest of the main character in the story‚ causing an unknown identity‚ and wants to know more about when she was younger‚ maybe to help her sense of identity. The father in the

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    Giovanni and the Wife of Bath appear to have very different ideas regarding the confidentiality of their relationships in their early stages. The Wife confides all her secrets in her best friend Alisoun‚ telling her audience “She knew myn herte‚ and eek my privetee… To hire biwreyed I my conseil al”‚ which instantly highlights the ease with which the Wife discusses issues close to her “herte”. Giovanni‚ however‚ prefers to speak to Annabella alone in the comfort of isolation‚ without the listening

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    George Washington Carver was a chemist with an extraordinary mind and an extraordinary life. With the mentality he grew up having‚ this chemist amazed everybody of how to take one little thing and transform it into quite a few useful things. Earning the name “The Plant Doctor.” As a child‚ born around 1864 George grew up to an enslaved couple known as Mary and Giles‚ owned by Moses Caver. Then suddenly George followed by his mom and sister were kidnapped by raiders and sold in kentucky. Only then

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    the many themes in Harper Lee’s novel‚ To Kill a Mockingbird. Throughout the novel Jean Louise Finch (Scout) overhears countless rumors about certain folks in Maycomb County‚ such as Mrs. Henry Lafayette Dubose is a revolting old lady‚ Mr. Dolphus Raymond is an evil man‚ and Arthur Radley (Boo) is the most rebellious individual in Maycomb. However‚ truly in the end Scout comes to know the people she once feared; and she realizes that they are not as bad as Maycomb citizens make them out to be.

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    The Canterbury Tales: Wife of Bath In the Hollywood blockbuster Basic Instinct‚ Sharon Stone plays a devious‚ manipulative‚ sex-driven woman who gets whatever she wants through her ploys for control. Stone’s portrayal of this character is unforgettable and makes the movie. In book or film‚ the most memorable female characters are those who break out of the stereotypical "good wife" mold. When an author or actress uses this technique effectively‚ the woman often carries the story. In Geoffrey

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    the “peanut wizard” a man‚ or a legend? George Washington Carver‚ who was a man‚ was nicknamed the “peanut wizard” because of his discovery of the copious ways to use peanuts. Because of Carver’s extensive research‚ he was able to develop over 145 products from the peanut. He also analyzed other crops. Since he was fortunate enough to gain an education‚ Carver was able to get a career in which he undeniably achieved many things. Since Carver was educated in his youth‚ he was able to have academic success

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