Use of Estar and Ser with Adjectives of Marital Status

If you are learning to speak Spanish, you may be wondering which word describing martial status is correct — soy casada or estoy casada? The quick answer is that theyre both correct! With adjectives of marital status — ones other than casado (married) include soltero (single), divorciado (divorced) and viudo (widowed), along with their feminine equivalents — estar and ser are more or less interchangeable. Difference Between Ser and Ester Although the differences between ser and estar are usually distinct, that just doesnt seem to be so with the adjectives of marital status, where youll often hear the two verbs used with little difference in meaning. In some areas, however, one or the other may be preferred, and estar probably has an edge in everyday speech, at least with casado. Even so, use of estar can suggest (but doesnt always) there has been a change in marital status. Thus, you might ask a new acquaintance  ¿es usted casado? if you see his marital status as part of his identity. But you might ask a friend you havent seen for a while  ¿està ¡s casado? as a way of asking, Have you become married since I saw you last? or Are you still married? Similarities With Other Spanish Adjectives The same is true with very few adjectives, such as gordo (fat) and delgado (thin), that describe personal characteristics. Both es gordo and està ¡ gordo can be used to say he is fat, for example. The latter often suggests that there has been a change, while the former may suggest merely a description of the way a person is. So the choice of verb can suggest an attitude — estar may suggest a state of being at the moment, while ser may suggest an inherent characteristic. In fact, that is the safest way to make your verb choice, and estar must be used where indeed there has been a change. But in everyday descriptions, the distinction of meaning isnt always a sharply clear one.

Analysis of the Story How Much Does a Man Need

Analysis I. Summary/Plot The story is entitled â€Å"How Much Land Does a Man Need?† because Leo Tolstoy wants us to know about what consequences we may encounter. This story shows the greediness of a man on material things. How man wants everything he could get a hold on. Basically, the question imposed in the title is answered ironically by Tolstoy. It is indeed that a man needs a land that is six feet above his head. The story is about a man who wants to find the enough or at least I say that, he wanted much land that he grew greedy about getting much land as he could. Leaving his family at his homestead, he sacrifices all that he can for the land the he wanted for his farming. All that he can get for a low price but great, he will grab†¦show more content†¦Literary Devices Irony was very used in the story. The first was when the wife of Pahom was talking to her sister that she boast about them having a good life in the countryside where indeed her husband, Pahom, thinks that they should h ave more than they have now. Another is that when he bought the land from the old woman who has a husband that is very particular on their land that every little thing that is ruined will be fined to that of responsible. But he got his chance on the land, he was worse than the husband of the old woman. The final, and most evident, piece of irony is the ending of the story, in which Pahom dies. He had walked around the land and marked much of it. He even ended the day back where he started, but he died when he got there. His servant buried him there in a six-foot plot. The lesson is that, all he need was six-foot plot for the servant to bury him. In conclusion, the irony in this story is very evident and also very sad. He doesn’t agree with his wife and thinks the exact opposite. He also treated the other peasants badly, wherein when he was a peasant too before a landowner. He also used symbolism in the story, using the Devil as the symbol for temptation, greed, envy and materialism. The Devil did everything he could so Pahom will fall on his traps. And so did Pahom fall. Let us not forget that the Devil will do anything just to get us away from the path toShow MoreRelatedLiterary Analysis Of A Very Old Man With Enormous Wings1264 Words   |  6 PagesLiterary Analysis: A Very Old Man with Enormous Wings: A Tale for Children â€Å"A Very Old Man with Enormous Wings: A Tale for Children† which was written in 1955 by Gabriel Garcà ­a Mà ¡rquez has been described by many as difficult to understand and hard to follow. Faulkner describes it as having a â€Å"charming (but unsettling) effect† (1) on readers. Raney says that the story leaves most readers not fully understanding it because it uses a â€Å"subtler irony† (108) that â€Å"whispers† (108) to them and that itRead MoreThe Man He Killed by Thomas Hardy701 Words   |  3 PagesThe Truth Behind The Kill A Critical Analysis of Thomas Hardy’s â€Å"The Man He Killed† In Thomas Hardy’s â€Å"The Man He Killed,† the persona writes the piece in first person, giving the story an unknown narrator, and also adding strength and a deeper connection with the reader. This allows for the story to be seen as one person to another, rather than words you are reading off of a page. He uses undetailed imagery in the second stanza, And staring face to face, I shot at him as he at me. And killedRead MoreThe Antagonist, Shakespeare1405 Words   |  6 PagesTales and stories have been told since the beginning of time, handed down from each generation to the next, and each story has left its mark on the listener even if it is not apparent. 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Han China Free Essays

Thesis †¢ It is not acceptable to simply say â€Å"the two civilizations were similar and different† – specify specifically how they are similar and different †¢ Possible Prompt: Analyze similarities and differences in techniques of imperial administration in TWO of the following empires. – Han China (206 B. C. We will write a custom essay sample on Han China or any similar topic only for you Order Now E. –220 C. E. ) – Mauryan/Gupta India (320 B. C. E. –550 C. E. ) – Imperial Rome (31 B. C. E. –476 C. E. )Example †¢ The political system of Han China is similar to the Guptan Empire in that both included strict laws and stressed the importance of your role n society. A major difference between these administrations is that in Han China the king was fully in charge, even revered, while in the Mauryan/Guptan Empire priests were at the top of the hierarchy. Example †¢ The imperial administration of Han China and Imperial Rome were similar because they were both headed by an emperor. However, they differed in their treatment of the emperor. In Han China a ruler’s decisions, if detrimental to society, could be questioned. While in Rome, what the emperor decreed could not be questioned. What do I need for my thesis? You must address 1 specific similarity and 1 specific difference. †¢ i. e. Both the Empires of China and Rome were ruled by an emperor who maintained imperial control, however, the Chinese instituted a system of scholar bureaucrats that gained their position through merit, while the Romans never achieved such an elaborate bureaucracy. What is a direct comparison? †¢ This is a comparison that is not split between paragraphs or by other sentences. It must be one or two sentences that compare one subject of the comparison to another. †¢ Your comparisons should be supported by vidence to support your statement. Example Direct Comparison: While both the Roman and Han (or Gupta) Empires left behind many achievements, the Han (or Gupta) w ere much more technologically and culturally creative. Evidence: – The Romans took much of their culture from the Greeks, such as their religion, artwork and architecture. – While the Romans had aqueducts, roads and other great works, much of this was taken from others and improved upon. The Gupta on the other hand came up with the concept of zero and a base 10 number system that is still in use today. The Romans relied on slavery for their source of labor, while the Chinese relied upon free peasants. This led to technological stagnation on the part of the Romans, while the Chinese were able to (insert pieces of specific evidence here). What is analysis? †¢ This is where you explain why. †¢ You tell the reader what caused this similarity or difference to occur. †¢ This is usually a because sentence and the most difficult part of the comparison essay. †¢ The reason that the Guptan bureaucracy was never as elaborate as that of the Chinese was because†¦. How to cite Han China, Papers

Accounting Theory and Current Issues †MyAssignmenthelp.com

Question: Discuss about the Accounting Theory and Current Issues. Answer: Introduction This study deals with explaining the concept of accounting theory and current issues in present world scenario (Williams 2014). In this assignment, proper emphasis has been given to address the following issues and provide with justified reasoning to the reader. The current segment explains positive accounting theory and even highlighted the theory with reference. In the next segment, there is proper comparison and contrast made between the theories such as positive accounting theories and normative accounting theories. The next segment explains about the ways by which normative accounting theory contribute to the development of accounting profession. The present study properly explains the difference between both the theories of accounting and when it is applied and how it is applied by most of the business enterprise (Smith 2017). Positive accounting theory Positive accounting theory is one of the accounting theories that try to make good forecasting of real life or world events as well as interpret it into secretarial dealings at the same time (Bebbington, Unerman and O'Dwyer 2014). Under Positive Accounting theory, business firms tend to maximize their prospects for survival in order to organize in an effective way. Positive accounting theory tries in explaining and predicting the real world events in the most appropriate way. The firm needs to select the accounting policies based on their knowledge. Positive accounting theory highlights that changing situations or circumstances need manager to remain flexible in selecting the accounting policies (Mora and Walker 2015). Positive accounting theory can be attained by altering the accounting policies, managing with the optional accruals, and time of adoption of any new accounting standards. Furthermore, Positive Accounting Theory can even be attained by changing the real variables such a s research development, repairs maintenance as well as advertising. Furthermore, PAT can be achieved by capitalizing operating expenses in the most appropriate way (Deegan 2016). Discuss with reference to a theory that is considered as a positive accounting theory In this question, it is needed to relate Positive accounting theory with system-based theories such as stakeholder theory, legitimacy theory and institutional theory. Positive accounting theory is directly related to system-based theories and each of the theory is explained below with proper justification: Systems-oriented theories with Positive accounting theory Stakeholder theory- This theory does not stipulate about what facts need to be revealed other than indicating the fact about provision of facts that is useful for the sustained operations of the business unit. Managerial branch involves information relating to financial and social that is used for controlling over conflicting demands of different groups of stakeholders. Legitimacy Theory- This theory is based on social contract between the society as well as business enterprise as a whole. Business enterprise seeks to understand the fact about how the activities operate within the bounds as well as norms of society. Institutional theory- This theory must overlap with legitimacy theory as well as stakeholder theory. There are theories that explain about why specific accounting theories are made (Positive Accounting Theory, Stakeholder theory and legitimacy theory). In addition, it is how business enterprise forms exist (institutional theory). Furthermore, there are several theories that explain about particular regulation such as accounting regulations are developed. Accounting disclosures as well as specific organizational forms are seen as a way for managing relations with specific groups outside the organization or business enterprise. Comparing and contrasting positive accounting theory with normative accounting theory Positive Accounting Theory Normative Accounting Theory Examines real life occurrences as well as find ways to understand how actual business firm address the accounting treatment for those transactions (Mora and Walker 2015) Takes fundamental different approach In this theory, accounting policy makers plans for what need to be done based on the theoretical principle (Bebbington, Unerman and O'Dwyer 2014). Looks at actual world transactions and events Examines further on how business firms are accounting for those events as well as highlight the economic consequences of those accounting decisions (Deegan 2014). The theory is then predicted on how business firms will account for transactions as well as events in the upcoming financial year (Mora and Walker 2015). More like a deductive process as compared to positive accounting theory. Starts with the theory as then deduced to specific policies (Deegan 2013). Positive accounting theory and its accounting practices are quite objective by nature as well as based on fact (Bebbington, Unerman and O'Dwyer 2014). Descriptions are given for future enhancement for making different logical analysis and predictions of most suitable or acceptable accounting practices or standards used by different business enterprise or accounting firms. This accounting theory actually gives optional practices for both firms who decide whether to use this approach or not in their accounting operations. Normative accounting theory and its accounting practices are quite subjective by nature as well as explains about what the economic future will be for any company or investor (Mora and Walker 2015) Focus mainly on analyzing the statistics as well as data that are present after deriving at conclusions based on those figures (Crawford and Lepine 2013) This normative accounting practice is in the form of a value judgment that helps in introducing subjective morality into accounting (Bonin 2013). Predictable model where the validity of actions are kept independent of the acceptance of any of the goal structure. Justifying some accounting practices (Bebbington, Unerman and O'Dwyer 2014) Need commitment to goals and it is the responsibility of the policy makers to undertake further judgment as a whole. Useful in determining the suitability of some of the accounting practices that follows or use normative theories in their business places (Mora and Walker 2015). For instance, If corporate growth allows any business enterprise for increasing shareholder dividends over past dividend payments, then positive accounting theory would conclude that corporate growth actually causes an increase in stockholder dividends. In addition, most of the bookkeeping as well as data collection take into consideration accounting related theory and this is positive economic theory (Mora and Walker 2015). For instance, If any business tends to increase dividend payment by using funds for improving corporate sustainability measures, then normative accounting statement would highlight the fact on how normative accounting deals with future events rather than previous data and this come under the domain of positive accounting practices (Bebbington, Unerman and O'Dwyer 2014). Positive accounting theory can be best used for explaining past financial events and causes of business or any of the current financial standing of an individual (Bertomeu and Cheynel 2013). It further need to determine the reason behind why operating at a net loss of a business need positive accounting practices for comparing actual revenues with actual expenses for a given course of time period. Accounting practices used in this theory help in constructing documents like cash flow statements as well as balance sheets. Normative accounting theory can be best used for explaining the set future economic policy based on theory The mission statement of business enterprise or any of the marketing strategies are properly mentioned in the business plans and normative statements. In this normative statement, it properly reflect about how business ideals to be or accomplish to be in the upcoming financial year (Mora and Walker 2015). Working together Appropriate financial planning for any of the trade enterprise or individual need the use of both positive accounting theory and normative accounting practices. Based on large scale economy, it shows that financial policies make use of normative financial statements but these statements are based upon financial realities as found from the positive accounting practice. In addition, the factual-based practices of positive accounting help in providing basic for business enterprise for engaging in normative accounting and that gives more realistic view on how company operates and still earns profits in the upcoming financial years (Bebbington, Unerman and O'Dwyer 2014). In what ways normative accounting theory add to the growth of accounting profession? At the time of examining the theories of accounting, it is found out that these theories are developed long before and this underpins the conceptual framework for accounting. The normative theory contributes to the development of accounting profession. This theory was developed to focus on an estimation rather than just observation (Beattie 2014). The normative approach to the expansion of accounting theory actually explain the positivistic nature of normal accounting research where decisions are taken using the theory of accounting and the role of interpretive and serious research. There are various developmental approaches that prove to be beneficial to accounting and leads to a diversity of research approaches and it collectively bring improvements in the status of accounting research (Bebbington, Unerman and O'Dwyer 2014). Therefore, the role of these development aims at fulfilling the needs as well as creating appropriate accounting policies as and when needed Beattie (2014) had brought accounting research for overcoming its normative framework for a technical regulation for developing research work as accounting profession. The authors were of the opinion that for a scientific approach, it is needed to study the accounting theories that emerges from a normative examination to an axis of technical research. The approaches had been designed as it claimed a perspective that further highlights as well as explain about accounting policies as it demolishes with previous theories. Based on the evolution of financial accounting, it is understood that normative theory speculates about the dimension selection in most of the cases (Ball 2013). Altogether, a new horizon was explained in scientific reorientation as well as the framework used for normative prepositions (Mora and Walker 2015). In addition, the scientific orientation explain clearly about methodological foundation for the accounting study and this is treated as values systems and further explain the relationship between the researcher and the subject as a whole. It is important to focus on the research study where the accounting practices explain about the accounting products development as it had emerged like an observed legalization procedure as it is hypothetical to supposed realities (Aryee et al. 2015). There are several strategies that main focus upon certain interest groups as well as engages in surveying their perceptions and attitudes on matters relating to disclosures. The strategy need to be determined to which specific items of significant information and facts are disclosed especially in the corporate annual reports by using normative index of disclosure based on assessment (Mora and Walker 2015). Normative models or goals advocates in policy discussion based on conviction and preferences rather than using inductive system of the existing system. In addition, it is noted that normative events theory had been used for increasing the forecasting accuracy of accounting reports and this was done by emphasizing on relevant attributes of events as it is crucial to the users. Normative theory had been used and attempts to prescribe what data need to be communicated as well as how it is presented in given form (Bebbington, Unerman and O'Dwyer 2014). It is important to understand the fact that government regulations relates to accounting and reporting where it act as a major force for creating of demand for several normative accounting theories that had been employed for employing public interest arguments. The theory further proposes to demonstrate findings from certain accounting procedures as it help in better decision-making process for several investors. Conclusion At the end of the study, it is concluded that both positive and normative accounting theory has its own advantages and limitations. The above analysis properly explains about positive accounting theory on how it helps in predicting the activities of what is happening in the world. This particular theory had been derived from the concept of inductive theory or method. The methods initially begin with given assumptions that describe the accounting practice in various business firms. On the other hand, normative theory fails to predict about the practices that are acceptable in any form. This theory explains about the practice or standards that are readily acceptable. The theory had been derived from deductive method or approach that does not consider other practices that is all about coming up with new practices or ideas at the same time. References Aryee, S., Walumbwa, F.O., Mondejar, R. and Chu, C.W., 2015. Accounting for the influence of overall justice on job performance: Integrating self?determination and social exchange theories.Journal of Management Studies,52(2), pp.231-252. Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), pp.847-853. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.The British Accounting Review,46(2), pp.111-134. Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledge. Bertomeu, J. and Cheynel, E., 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations.The Accounting Review,88(3), pp.789-824 Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork.Academy of Management Review,38(1), pp.32-48. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2014. An overview of legitimacy theory as applied within the social and environmental accounting literature.Sustainability accounting and accountability, pp.248-272. Deegan, C., 2016.Financial accounting. McGraw-Hill Education Australia. Fernando, S. and Lawrence, S., 2014. A theoretical framework for CSR practices: integrating legitimacy theory, stakeholder theory and institutional theory.Journal of Theoretical Accounting Research,10(1), pp.149-178. Lapinski, M.K., Anderson, J., Shugart, A. and Todd, E., 2014. Social influence in child care centers: A test of the theory of normative social behavior.Health communication,29(3), pp.219-232. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.Academy of Management Annals,7(1), pp.557-605 Mora, A. and Walker, M., 2015. The implications of research on accounting conservatism for accounting standard setting.Accounting and Business Research,45(5), pp.620-650. Smith, M., 2017.Research methods in accounting. Sage. Williams, P.F., 2014. The myth of rigorous accounting research.Accounting Horizons,28(4), pp.869-887.