An Act of Kindness in Langston Hughes’ Short Story, Thank You MaAm

An Act of Kindness in Langston Hughes’ Short Story, Thank You Ma'Am Storyteller Aesop once quipped, â€Å"Any act of kindness, no matter how small, is never wasted.† This truth is illuminated in Langston Hughes’ short story, â€Å"Thank You Ma’am,† when a woman helps a boy from the wrong side of the tracks get back on the right path, even though he has wronged her. The woman’s merciful yet firm stance enlightens the mischievous boy about the error of his ways. Ultimately, a little generosity and kindness will go a long way. As the story begins to take shape, Roger is a misguided young man, as yet untouched by the woman’s kindness. He fails in his attempt to steal a purse from Mrs. Luella Bates Washington Jones, and is already paying the price. Says the author, â€Å"The large woman simply turned around and kicked him right square in his blue-jeaned sitter. Then she reached down, picked the boy up by his shirt front, and shook him until his teeth rattled† (Hughes 1). Evidently, Mrs. Jones is taking matters into her own hands to discipline the wayward boy, rather than leaving it up to the police. She punishes him for his wrongdoing with the sole intent of discouraging him from making similar mistakes in the future. In this way, it is her concern for his welfare and future that makes her take such stern action. Another instance of Mrs. Jones compassionate, nearly maternal, attitude towards Roger plays out when she confronts him verbally. She remarks, â€Å"You ought to be my son. I would teach you right from wrong. Least I can do right now is to wash your face. Are you hungry?† (Hughes 2). Whereas most people would resent their attackers, Mrs. Jones wanted to care for Roger and even take him under her wing. It is a telling fact indeed that her priority was to tend to the boy, not report him to the authorities. Conclusively, Mrs. Jones exhibited tremendous generosity toward Roger, and it has made all the difference. Later, Mrs. Jones continues her motherly role towards Roger, even softening up a bit. She â€Å"did not ask the boy anything about where he lived, or his folks, or anything else that would embarrass him. Instead, as they ate, she told him about her job† (Hughes 4). Noticeably, Mrs. Jones was considerate of the boy by speaking to him in a friendly manner, discussing a carefree topic with him to ease his mind and establish a caring relationship with him, as though he were her son. In another example of her hospitality towards Roger, she says, â€Å"Now here, take this ten dollars and buy yourself some blue suede shoes†¦ The boy wanted to say something other than ‘Thank you, ma’am’†¦but although his lips moved, he couldn’t† (Hughes 4). Astoundingly, Mrs. Jones gave the boy the money he had tried to steal from her in the first place—along with a valuable lesson. As for Roger, he was clearly moved by her charity and dumbstruck to s ee that anyone could be so forgiving; he had obviously learned his lesson. All in all, Mrs. Jones showed great mercy towards Roger and was rewarded with the satisfaction of knowing that she had positively impacted his life. As Aesop brilliantly remarked, â€Å"Any act of kindness, no matter how small, is never wasted.† Langston Hughes shines the light on this reality in his short story, â€Å"Thank You Ma’am.† Roger is surprised to receive compassion and mercy from a woman he had wronged. He comes to see the error in his ways thanks to Mrs. Jones’ profoundly caring nature towards him. Conclusively, even a little kindness and hospitality can change a person’s life.

IAS 17 Leases Essay Example | Topics and Well Written Essays - 1750 words

IAS 17 Leases - Essay Example This accounting standard is quite comprehensive in its nature such that it encompasses different aspects of leases in a very detailed manner. This section briefly analyzes 1) Scope of IAS 17, 2) Classification of Leases, 3) Accounting by Lessor, 4) Accounting by Lessee, 5) Disclosure Requirements for Lessor and, 6) Disclosure Requirements for Lessee. 1. Scope of IAS 17 The applicability of IAS 17 rests with all the leased assets except the following assets: †¢ Natural regenerative resources including oil, gas and other minerals †¢ Licensing agreements in respect of videos, manuscript, copyrights, brands, films, games etc. †¢ Investment property valued on fair value basis by lessee under IAS 40 †¢ Investment property considered as operating lease by the lessor under IAS40 †¢ Biological assets considered as finance lease by the lessee under IAS 41 †¢ Biological assets considered as operating lease by the lessor under IAS 41 2. Classification of Lease Lease s are generally classified into either finance lease or operating lease. The major distinguishing factor between a finance lease and an operating lease is the transfer of substantial risk and rewards even if the ownership is not transferred. It is important to note that the classification must be made before the commencement of the lease. The major criteria for the finance lease is as followed: †¢ At the expiry of the lease term, the ownership title is transferred to the lessee. At the inception of the lease the lessee has been provided the option to purchase the leased asset a price lower than the fair value of the asset, and there is likelihood that the option would probably be exercised by the lessee. Leased asset is provided to the lessee for a major part the useful life of the leased asset. The present value of the minimum lease payments (MLP) should be approximately equal to the fair value of the leased asset at the inception of the lease. The leased assets can be used by the lessee without any significant modification in the asset due to its specialized nature. 3. Accounting by the Lessor The following accounting treatment is provided under IAS 17 for the recognition of the leased assets by the lessor: There are three major recognition criteria should be used by the lessor in respect of accounting for lease. The criteria are highlighted as under: Finance lease should be recorded by the lessor in the balance as a receivable. The amount of the receivable should be approximately equal to the net investment made in the lease by the lessor. For finance lease, the income earned from the leased asset by the lessor should be presented as a constant rate of return of the outstanding amount of the lease by lessor. For the case of operating lease, those leased assets should be recognized in the balance sheet according to the nature of the leased asset. The income earned in respect of the operating lease should be recognized on straight line basis over the lea se term of the leased asset or on the basis of any other suitable and systematic criteria. 4. Accounting by the Lessee The following accounting treatment is provided under IAS 17 for the recognition of the leased assets by the lessor: In respect of the finance lease, the

New Owner and Existing Business Case Study Example | Topics and Well Written Essays - 1500 words

New Owner and Existing Business - Case Study Example Although Anna was happy that this bargain will save her the costs of setting up a new business, legal proceedings, location, customers and suppliers but what she did not take into consideration were the risks and challenges of buying a business that is losing its pace. It is difficult to revive the image of a business that is already declining especially in relation to the customers who have switched to a better designer as well as suppliers who are enjoying the better relationship with others in the industry. Anna should have also considered the fact that obtaining loyalty and adaptability from existing business’s employees is a challenge. The financial and economic side of the existing business could pose threat because before buying Anna did not examine the details of the mentioned and trusted only on her abilities. Moreover, Anna should have given a deep look into the history of the existing business dealings with the stakeholders and ensured its good reputation. 2) It is believed that if a person has strong dreams and the ability and motivation to turn them into reality, no hurdle can suppress his powers. Same applies to entrepreneurs. It is a common trait of entrepreneurs that with their vision and constant enthusiasm, they can take a business to high levels of success. S Anil Kumar, S.C.Poornima, Mini K.Abraham, K.Jayashree (2003) states that entrepreneurs are intuitive and highly motivated from inside, they have a strong will and determination to achieve their goals. Shane Greenstein (2011) says that entrepreneurs are visionary, exceptionally energetic and have strong willpower. They know what their weaknesses are and ways to get over them. Anna bought the existing business because she knew that her powerful ideas and efforts could really make this business a big hit in the market despite the fact that she had not had good managerial skills. Anna did not let this weakness of her come in the way of her success. She knew that soft skills  could be learned at any point in life but the characteristics of being visionary and enthusiastic are permanently embedded in her personality and nothing can beat them.