Monday, May 25, 2020

Ifrs Adoption in the Us - White Paper - 1463 Words

Adoption of IFRS in U.S. Companies – The Sooner, the Better Introduction Source: http://us.kpmg.com/jnet/English/Archives/2009/Issue1/images/map_en.gif IFRS Implementation Around the World (2008) Over 120 countries around the world already permit or even require public companies to use the new International Financial Accounting Standards IFRS. Among them are the EU, China, Russia, and Brazil. Canada and Korea are expected to adopt IFRS by 2012; Mexico will require all listed companies to adopt IFRS in 2012 (http://www.ifrs.com/ifrs_faqs.html#q1). The U.S., despite a strong initial reluctance to adopt the new standards, are currently working toward a convergence of U.S. GAAP and IFRS. The SEC recently approved 2015 as the earliest†¦show more content†¦U.S. companies would have to adopt IFRS’ way of valuing assets and liabilities just to remain competitive without understating for example their total assets (http://www.aleablog.com/ifrs-vs-us-gaap-european-banks-leverage-overstated-picture/). Source: http://www.ifrs.com/updates/aicpa/Backgrounder_pdf.html A set of internationally recognized accounting standards facilitates capital flows across borders. Globally accepted standards make financial information readily comparable for its users. Foreign investors are more inclined to put money into a U.S. company if they are familiar with the company’s financial reporting. Conversely, U.S. investors will find it easier and less risky to invest in foreign companies when they know the local accounting standards (Epstein 2009). This will make U.S. companies and capital markets more competitive, since it saves costly reconcilition of different standards. Preparers, investors, auditors, and others will benefit from these cost effieciencies, since a Results of an IFAC Survey among accounting leaders around the world with respect to the importance of convergence to International Financial Reporting Standards for economic growth in their countries: global standard allows them to operate in a single accounting environment worldwide (Pricewate rhouseCoopers 2007). The globally positive attitude towards an convergence to IFRS is exemplified by an IFAC survey amongShow MoreRelatedPrincipal vs Rule Based Accounting1733 Words   |  7 PagesAn Insight on IFRS versus U.S GAAP amp; Implications of IFRS adoption on Financial Statement and Accounting Quality Q2) Principle and rule-based accounting reflect different approaches to accounting. The pros and cons of rule-based accounting (RBA) and principle-based accounting (PBA) are as discussed. (1) RBA deters creative accounting as rules reduce opportunistic discretion unlike PBA which is more subjective and ambiguous.On the other hand, others argue that rules are a means to circumventRead MoreUs Accounting Standards vs. International Accounting Standards1742 Words   |  7 Pagesbetween the United States accounting standards and International accounting standards. The United States uses the Financial Accounting Standards Board (FASB) to issue financial reporting procedures. The International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB). There are proposals for the United States to adopt the International standards. Financial reporting procedures are debated about the United States using the Generally Accepted AccountingRead Mor eThe Development Of Global Financial Reporting1871 Words   |  8 PagesEnron and WorldCom are getting get caught for fraudulent behavior. Thus, increasing new regulations will not help eliminate fraudulent and criminal activities because it will just would result in more conflicts. The best possible way to help eliminate white collar crimes in the United States is to persuade companies to change their financial accounting practices. This is because increasing more regulations such as The Securities Acts of 1933 and 1934, the Foreign Corrupt Practices Act of 1977, and theRead MoreCons and Pros of Internet16245 Words   |  65 PagesAccounting and Business Research, International Accounting Policy Forum. pp. 5-27. 2006 5 International Financial Reporting Standards (IFRS): pros and cons for investors Ray Ball* Abstract—Accounting in shaped by economic and political forces. It follows that increased worldwide integration of both markets and politics (driven by reductions in communications and information processing costs) makes increased integration of financial reporting standards and practice almost inevitable. But mostRead MoreConvergence of Ifrs and Us Gaap15636 Words   |  63 Pages GLASGOW CALEDONIAN UNIVERSITY Department of Law, Economics, Accountancy amp; Risk BA (Hons) Accountancy Honours Dissertation – Year 2012/2013 Author: David Mcconnell Title: ‘A critical analysis into the convergence of IFRS and US GAAP in the United States’ â€Å"I declare that this dissertation is my own original work and has not been submitted elsewhere, wholly or partly, in the fulfilment of the requirements of this or any other award. Academic citation standards have been maintained andRead MoreEarnings Management, in Exchange Listed Companies, Is Not Fraud but a Case of Caveat Emptor for Investors2071 Words   |  9 Pagesdue to speculators expectation. For example let us take the case of Enron – one of the biggest US companies in early 2000’s. Enron was leading company in electricity, communication, pulp, paper and natural gas sphere. In 2000 Enron Corporation reported nearly $101 billion. According to BBC site, â€Å" it was the first to realize energy and water could be bought, sold, and hedged just like shares and bonds. Enron became a huge market-maker in the US, acting as the main broker in energy products, alsoRead MoreSpain Sub Prime Crisis7850 Words   |  32 PagesStudy case: Spain Author: | Supervisor: | | | Department of †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ January 2014 Abstract How did the Subprime Crisis, a small problem of U.S. ï ¬ nancial markets, aï ¬â‚¬ect the entire global banking system? The aim of this paper is to analyze the effect of the subprime crisis on the banking sector in Europe, with a close attention on the case of Spain. Spain is currently facing the worst crisis ever experienced in its financial history, so it would be interesting to analyzeRead MoreAccounting 1-4 Chapter100452 Words   |  402 PagesText and Answer Do it! p. 5 p. 11 p. 18 p. 20 Work Using the Decision Toolkit Review Summary of Study Objectives Work Comprehensive Do it! p. 23 Answer Self-Test Questions Complete Assignments Go to WileyPLUS for practice and tutorials Read A Look at IFRS p. 42 study objectives After studying this chapter, you should be able to: 1 Describe the primary forms of business organization. 2 Identify the users and uses of accounting information. 3 Explain the three principal types of business activityRead MoreA-201: Financial Accounting Study Guide25403 Words   |  102 Pagescustomers, usually through retailers, or to other manufacturers who used them as raw materials. Ex) General Motors, IBM, PepsiCo. 2) Retail Firms – Purchase goods from manufacturers and sell them to consumers. Ex) Wal-Mart, Kohl’s, Lowe’s, Toys R Us, J.C. Penny. 3) Service Firms – Include both General Service Firms (ATamp;T, Fed-Ex, Hamp;R Block), Financial Firms (Citicorp, American Express), and Internet Firms (Google). The Standard Industrial Classification (SIC) Index provides specific industryRead MoreEssay about Agency Problem26370 Words   |  106 Pages— is usually a strategic choice made by a ï ¬ rm to secondarily list its equity shares trading in a home market exchange on a new overseas market. It may or may not involve an initial or secondary capital-raising and it ☆ An early version of this paper was presented as the keynote address at the 4th Singapore International Conference on Finance (July 2010). I thank Vojislav Maksimovic for the initial encouragement to pursue this project, the editor, Peter Szilagyi, and an anonymous referee for

Thursday, May 14, 2020

Chinas One Child - 1290 Words

Hakop Jack Avetisyan Essay #1 [Choice#2] The one-child policy is a population control policy that was introduced in 1979 to relive social, economic, and environmental problems in China. At the time the growth rate of China’s population was very high and the main purpose of the policy was to limit the large family units in the country to one child each. After implementing the policy, the government hoped to see reduction in the growth rate of its enormous population. Sometimes couples can have a second child only if their first was a girl or had disabilities. As of today, China’s government believes that their one-child policy will result in a wealthier, healthier†¦show more content†¦Since many men won’t be able to have a partner, it can trigger rape, prostitution, and forced marriages. The one-child policy is also unsuccessful because it has cause a gender imbalance which experts say ,†could cause outbreaks of violence in China and even war for th e region† (documentary). Since there are more males than females in China now, in twenty years these males won’t have anyone to marry and experts tell us it can result is violence and war. The policy is like a treat to China in the long run so it makes absolutely no sense why the government thinks it’s so successful. The preference of males is also affecting many women, forcing early abortion and violating human rights. It has put many Chinese women in danger often being kidnapped and forced into marriage. In â€Å"Chinas Lost Girls† Lisa Ling interviews a women who was kidnapped and sold as a wife and she tells us , â€Å"it was very difficult for me..the man treated me very badly..when I tried to escape I was beaten badly† (documentary). This women and many like her are kidnapped and mistreated because of the growing gender imbalance. Men kidnap women because they aren’t too many of them. The policy is hurting many women and as long as this gender imbalance increases experts say the kidnappings will â€Å"only get worse† (documentary). The Chinese government believes the policyShow MoreRelatedThe One Child Policy in China2838 Words   |  12 Pages In 1979, China decided to establish a one child policy which states that couples are only allowed to have one child, unless they meet certain exceptions[1].In order to understand what social impacts the one child policy has created in China it important to evaluate the history of this law. China’s decision to implement a Child policy has caused possible corruption, an abuse of women’s rights, has led to high rates of female feticide, has created a gender ratio problem for China, and has led toRead MoreChina s One Child Policy1000 Words   |  4 PagesChina’s One Child Policy. This is something that I am against. I do not think you should limit a family to one child. There are many problems with this policy that I do not think were thought about when the policy was created. I have not found many good things about this policy. The only positive thing I have found about this policy is that it creates many chances for adoption. But most of these children who are up for adoption do not get adopted. So I do not support China’s one-child policy. One reasonRead MoreChina s One Child Policy1227 Words   |  5 PagesThe one child policy in the Peoples Republic of China has recently been lifted to allowed families to freely have two children rather than one. This policy, introduced to China in the late 1970’s, was due to a massive baby boom which had taken place in the 1960’s. In the early to late 1950’s the Chinese government had encouraged its citizens to produce children at a rapid rate in the hope of building a larger work force (Managing Population Change Case Study: China). In order to counteract this boomRead MoreChina s One Child Policy1631 Words   |  7 PagesThe One Child Policy China has had the new population control for almost 36 years, composed by the one-child policy and prohibited excess reproduction. The birth control plan has received praise on reducing the population, but also received criticism over the late 20th century. In 1979, couples were forced to pledge not to give second birth or bear any more children (Feng, 2014). From 1979 to 2015, while the population growth rate has reduced substantially, this implementation has been tremendouslyRead More Chinas One-Child Policy Essay1337 Words   |  6 Pages Chinas One-Child Policy nbsp;nbsp;nbsp;nbsp;nbsp;In our society, the United States, children are seen potentially as the as the future. Whether they are male or female, they have the power to be something when they grow up. But if their life is cut short, the opportunity to do so is taken away. In 1976, China implemented what is known as the quot;One-Child Policyquot; in order to try and solve their problem of overpopulation (McDonald, 1996). Although the policy may seem as though it isRead MoreChina s One Child Policy1745 Words   |  7 PagesChina’s One Child policy is a policy that the Chinese government introduced in 1979 to try and solve the problem of overpopulation. The Policy’s main purpose was to make sure that China could support its large population with facilities such as healthcare, education, housing, good jobs and most importantly, food. The aim was to reduce poverty and to improve overall quality of life for the people. China’s one-child policy has led to unintended and negative consequences, such as a diminishing laborRead MoreChina s One Child Police2169 Words   |  9 PagesChina’s One Child Police in A Nutshell Thursday, May 4, 2016 (Class) â€Å"It is possible that these millions of suns, along with thousands of millions more we cannot see, make up all together but a globule of blood or lymph in the veins of an animal, of a minute insect, hatched in a world of whose vastness we can frame no conception, but which nevertheless would itself, in proportion to some other world, be no more than a speck of dust,† Anatole France, The Garden of Epicurus. Last October, China endedRead MoreChina s One Child Policy1925 Words   |  8 Pagesbillion people. It is the most populous country in the world and it is only increasing. The Chinese government has spent more than 40 years trying to slow their population growth. They have done so through their controversial one child policy. There is no denying that China’s one child policy changed the lives of Chinese citizens when it the Chinese Communist Party [CCP] in 1979 as a way of controlling population. Under Mao, the government encouraged families to have as many children as possible, believingRead MoreThe One Child Policy Restricted Citizens Of China1104 Words   |  5 Pages The one-child policy restricted citizens of China to one child per family. This family-planning policy was created in 1980 to help a growing population. The effects of this policy included millions of forced abortions and sterilizations (Wong 2). In 2013, the policy was relaxed because the drop in population created an age gap in China. Also the ratio of males to females became unequal. There were up to 116.9 boys for every 100 girls in China (Luo 2). The old continuity was a one-child policy putRead MoreRepercussions Of China s One Child Policy883 Words   |  4 PagesChina’s One Child Policy â€Å"China Will Have another Major Demographic Problem,† is an article on About.com written by Matt Rosernberg. It explains the great imbalance between man and women due to China’s One Child Policy, and how this situation will disturb the stability and development of China because the high numbers of bachelors tend to damage community by doing crimes and violence. The policy says that a couple could only have a child. This was created as a temporary solution since China was overpopulated

Wednesday, May 6, 2020

The Theory Of Self Thinking - 935 Words

Till death, humans face the uncertainty to their actions every day but through free will, mankind is able to hypothesize on the metaphysics of the choices made and if they are determined by factors that are not of human control. Conceptual thinkers that practice Philosophy, the study of conscious thinking and deducting from experience, and metaphysics, the study of existence, beliefs, and reality outside a human perception, can bring to light some of life s most complex questions per perceiver. Greek Philosopher, Aristotle, brought to attention that every experience has the potential to be manipulated by an external influence through various accumulated practices of knowledge, which is most effective assuming the human subject is not aware to the method of influence. The practices of these influences include methods of persuasion that appeal to emotional, ethical, and logical aspects pertaining to his/her attributes. Aristotle gave name to these factors as Pathos (persuasion through emotion), Ethos (persuasion through ethics), and logos (persuasion through logic). These concepts suggest that the subject is able to control but is also vulnerable to manipulation. The deeper the experiencer questions and configures the realities and illusions of the perceived world, the more realistic it seems to have the possible existence of both scenarios. These are ideas that have the potential for different opinions and views by each percipient; for it is highly unlikely for twoShow MoreRelatedReflective Thinking And Schon s Theory Of Self Study2371 Words   |  10 Pagesteacher educators agreed to travel an unknown path together, using self-study to walk through doors of discovery about themselves, each other, and the practice of teacher education. Self-study holds great, yet largely unrealized, potential to help teacher educators better understand and impact their practice. Owing its roots to Dewey’s (1938) theory of reflective thinking and Schà ¶n’s (1983) concept of â€Å"reflection in action,† self-study, though growing respect in the education community as a mechanismRead MoreMetaphysical Studies Of The Self And Personal Identity1395 Words   |  6 PagesMetaphysical studies of the self and personal identity were near non-existent prior to Renà © Descartes’ â€Å"Meditations on First Philosophy†. While â€Å"Meditations† was not written with the main focus on personal identity, Descartes makes assertions regarding the subject through the possessive voice. Most of the assertions regarding personal identity materialize in Mediations two and six. By using â€Å"I† in his essay, his epistemological paper is turned into a paper that also concerns self, consciousness, and identityRead MoreSpiritual Formation1595 Words   |  7 Pagescollection of theories. The theories I will refer to include Piaget’s Cognitive Development Theory, Erikson’s Psychosocial Theory, and Kohlberg’s Development of Moral Reasoning Theory. In Piaget’s Theory of Cogniti ve Development, he develops a theory of cognitive development that occurs in stages from persons under two years of age through age 14. Piaget’s theory relates to the cognitive development of a human person. In Erik Ericksons Theory of Psychosocial Development, Erikson describes a theory consistingRead MoreThe Six Stages Of Critical Thinking947 Words   |  4 PagesIntroduction We will be discussing the six stages of critical thinking presented by Paul and Elder. We will be exploring each stage to gain a better understanding of how each stage works towards becoming a better critical thinker. We will commence self observation of ourselves and see what stage we consider ourselves to be currently at. Finally, we will set a long term goal and generate a plan to obtain that goal of becoming a overall better critical thinker. Unreflective Thinker The unreflectiveRead MoreCounseling Model And The Abc Framework1496 Words   |  6 PagesCounseling Model Ellis initially illustrated the REBT theory counseling model with the ABC framework. The A component is the relationship between activating events. The B component is the client’s beliefs about A which cause C component. Furthermore, the B component is the client’s irrational beliefs about A. Next, C is the cognitive, emotional or behavioral consequences of the client’s beliefs and consequences of A. The framework has been expanded to include D, E, and F components. DisputingRead MoreEssay about The View of Self1177 Words   |  5 PagesThe View of Self The view of the self and the theory of personal identity are one of the most interesting topics in the world of philosophy. It attempts to answer the question as to what makes the person now the same person that existed a year (or any period of time) ago. The world is constantly evolving and becoming more technologically proficient; ones identity is becomingRead MoreAdolescence Is Dialectical Thinking, And Pragmatic Thinking Essay1366 Words   |  6 PagesThe ways of thinking Julian might have developed since adolescence is dialectical thinking, or reflective thinking. Also, the three other ways of thinking is dualistic thinking, relativistic thinking, and pragmatic thinking. Each of these different ways of thinking are news ways that are developed during the early adulthood stage of life. Dualistic thinking is normally during the younger stages of early adulthood in which a person relies on a authority figure to show them the directions between rightRead MoreAMN Theory : The Adaptation Model Of Nursing Theory707 Words   |  3 Pages Theory is based on the concept of thoughtful and rational explanation of the general nature of things (Harper, 2008). It presents a systematic approach of understanding, explaining or predicting events or situations of interrelated concepts by specifying relations among various variables. The application of theory in healthcare and research are of vital importance. Theory is the backbone of practice, planning and research. Any area related to healthcare and research involves thinking, most ofRead MoreEssay on Social Cognitive Theory1586 Words   |  7 PagesSocial Cognitive Theory Nowadays, many people both young and old tend to engage in health compromising behaviors. Some of which include: alcohol abuse, drug abuse, smoking, and the specific topic interest condom use, or maybe in this case condom non-use. From these particular behaviors a question poses: Why do people engage in health compromising behaviors? There are in fact many theories or processes that can give explanations to this particular question. One theory that can be relatedRead MorePersonal Statement : Personal Identity1267 Words   |  6 PagesIdentity Many ancient philosophers were fascinated with the idea of the personal identity. This is often referred to as the â€Å"self†. The â€Å"self† is considered to be something that is not physical, therefore the search to discover the â€Å"self† is not concrete. With the â€Å"self† being something that has no physical element, many philosophers have different opinions on what the â€Å"self† is and how it functions. â€Å"Someone s personal identity in this sense consists of those features she takes to â€Å"define her as

Tuesday, May 5, 2020

Merchant of Venice Shylock Victim or Villain Essay Example For Students

Merchant of Venice Shylock Victim or Villain Essay It is difficult to describe Shylock as a victim or a villain as there are many things that you can say for each. At the end of the play some of the audience may felt strongly that Shylock is a victim. However if had been able to get what he wanted people may have felt that he was more of a villain, if he had been able to get his pound of flesh. Throughout the play he has been very much a victim, but has also been quite a villain in parts of the play, and to some of the people who are close to him. To start off with him being a villain, he is a villain to Antonio, as he wants him dead. As this is one of the opening scenes the audience must feel that Shylock is a villain, but they should also be able to see his reasons for it. You call me misbeliever, cut-throat dog, And spit upon my Jewish gabardine, (Act 1, Scene 3, Line 106-107) Antonio has also spat on him, and kicked him, just because he does not have the same religion as Antonio, but the things Antonio does to Shylock are really nasty. Even worse, Antonio admits he has done these awful things, and he will very likely to do it again. I am as like to call thee so again, To spit on thee again, to spurn thee too (Act 1, Scene 3, Line 125-126) Antonio also takes away a lot of Shylocks business and money as he lends money out to people without any interest. Even though Antonio has done all these things to Shylock, I still cannot see, and the audience must feel that it is not enough for someone to take someones life away from them. Why does Antonio do these awful things to Shylock, because Shylock is a Jew! Dont Jews have normal feelings, dont they have the same eyes, eat the same food, hurt with the same weapons; Isnt Shylock a normal person like anyone else. If you prick us, do we not bleed? if you tickle us, do we not laugh? if you poison us, do we not die? (Act 3, Scene 1, Line 57-59) Shakespeare really wants this speech to stand out, as it is a key speech to show that Shylock has feelings, and to be able to understand what he is feeling. All Jews are normal people, all they want to do is to be treated fairly, and they should not have to be picked on, or spat on, or even kicked on from people who are not Jews. As a 16th century audience would be viewing this, they would not see Shylocks point of view, and they would not feel his feelings, as a 16th century audience did not care about Jews then. Then Shylocks life takes a turn for the worse when he realises that his only daughter, or maybe people may agree, his greatest possession, has left him for a Christian, and stole from him under his nose, when she stole his money. Even worse Jessica is changing her Jewish religion to be a Christian. Now Shylock is a lonely man as he has hardly anyone, he only has Tubal, apart from Tubal; no one is on his side. All he has left is his money, but what can money buy? Money certainly cant buy happiness, and Shylock realises he is a lonely man, and there is nothing he can do to change that. From knowing this you have to feel that Shylock is very much a victim, and he is not going to be able to reach back up to the top again. You can tell from this quote that Shylock is going to be a very lonely man, and that he cares about his money more than his own daughter. .ufd04704e3ab61ad30eaa2cce5d605773 , .ufd04704e3ab61ad30eaa2cce5d605773 .postImageUrl , .ufd04704e3ab61ad30eaa2cce5d605773 .centered-text-area { min-height: 80px; position: relative; } .ufd04704e3ab61ad30eaa2cce5d605773 , .ufd04704e3ab61ad30eaa2cce5d605773:hover , .ufd04704e3ab61ad30eaa2cce5d605773:visited , .ufd04704e3ab61ad30eaa2cce5d605773:active { border:0!important; } .ufd04704e3ab61ad30eaa2cce5d605773 .clearfix:after { content: ""; display: table; clear: both; } .ufd04704e3ab61ad30eaa2cce5d605773 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufd04704e3ab61ad30eaa2cce5d605773:active , .ufd04704e3ab61ad30eaa2cce5d605773:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufd04704e3ab61ad30eaa2cce5d605773 .centered-text-area { width: 100%; position: relative ; } .ufd04704e3ab61ad30eaa2cce5d605773 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufd04704e3ab61ad30eaa2cce5d605773 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufd04704e3ab61ad30eaa2cce5d605773 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufd04704e3ab61ad30eaa2cce5d605773:hover .ctaButton { background-color: #34495E!important; } .ufd04704e3ab61ad30eaa2cce5d605773 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufd04704e3ab61ad30eaa2cce5d605773 .ufd04704e3ab61ad30eaa2cce5d605773-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufd04704e3ab61ad30eaa2cce5d605773:after { content: ""; display: block; clear: both; } READ: GCSE Drama: Portfolio of Evidence Task 1: Response Phase EssayOf double ducats, stolen from me by my daughter! And jewels, two stones, two rich and precious stones, Stolen by my daughter! Justice! find the girl; She hath the stones upon her, and the ducats. (Act 2, Scene 8, Line 19-22) Hearing this, it totally changes the way in which people see Shylock, from being a very lonely man, and being a victim to a quite an evil man. Even though his daughter has run away from him, and stolen from him, he could still forgive her and still have the relationship as before, even if it is against his religion, he would be able to do it for his daughter, but Shylock would rather have his money and his jewels back, than have his daughter. Now he appears not to care about his daughter at all, but he has his pride. When the play gets to the court scene, you can tell from Antonios strange behaviour, and what he says, he just wants to get a it over with and basically let Shylock win, so he will get his pound of flesh. Let me have judgement and the Jew his will. (Act 4, Scene 1, Line 83) When Shylock enters the courtroom, you can tell that no one is on his side, and he has no friends, as even the Duke does not call him by his real name. Go one and call the Jew in to the court. (Act 4, Scene 1, Line 14) You may even feel now that Shylock wont even get a fair trial, but everyone is going to try and find a way possible for Shylock not to get Antonios pound of flesh. Later on in the court scene Portia, as Balthazar, starts teasing with Shylock by almost telling him that he can get Antonios pound of flesh, by saying things to Antonio You must prepare your bosom for his knife (Act 4, Scene 1, Line 243) You may however feel that Portia was not teasing with Shylock, and that she could just not find a way around the bond. Maybe Portia got the idea for Shylock not be able to take any blood from Antonios body from when she asked if there could be a surgeon, and Shylock said it was not in the bond. I strongly feel and the audience might feel that Portia would not have come down and taken the role of the judge if she could not of think of a way out for Shylock not having to take Antonios life. Now that Shylock thinks he is going to get what he wants he now starts praising Portia. O noble judge, O excellent young man! (Act 4, Scene 1, Line 244) When Portia decides to tell everyone her way in which Antonio can escape his death, and leave Shylock with nothing, things start to go terribly wrong for Shylock. But in the cutting it, if thou dost shed One drop of Christian blood, thy lands and goods Are by the laws of Venice confiscate Unto the state of Venice. (Act 4, Scene 1, Line 307-310) Now from hearing this Gratiano starts taunting Shylock and making fun of him, by copying what Shylock said that it is in Antonios favour. O upright judge! Mark, Jew- O learned judge! (Act 4, Scene 1, Line 311-312) Even worse for Shylock when he thinks he can just leave without having to take Antonios pound of flesh, and just take the money Portia tells him that he cant. That by direct or indirect attempts He seek the life of any citizen, The party gainst the which he doth contrive Shall seize one half his goods, the other half .u34fdde73c1bc6c4ea4b2854b185589c0 , .u34fdde73c1bc6c4ea4b2854b185589c0 .postImageUrl , .u34fdde73c1bc6c4ea4b2854b185589c0 .centered-text-area { min-height: 80px; position: relative; } .u34fdde73c1bc6c4ea4b2854b185589c0 , .u34fdde73c1bc6c4ea4b2854b185589c0:hover , .u34fdde73c1bc6c4ea4b2854b185589c0:visited , .u34fdde73c1bc6c4ea4b2854b185589c0:active { border:0!important; } .u34fdde73c1bc6c4ea4b2854b185589c0 .clearfix:after { content: ""; display: table; clear: both; } .u34fdde73c1bc6c4ea4b2854b185589c0 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u34fdde73c1bc6c4ea4b2854b185589c0:active , .u34fdde73c1bc6c4ea4b2854b185589c0:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u34fdde73c1bc6c4ea4b2854b185589c0 .centered-text-area { width: 100%; position: relative ; } .u34fdde73c1bc6c4ea4b2854b185589c0 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u34fdde73c1bc6c4ea4b2854b185589c0 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u34fdde73c1bc6c4ea4b2854b185589c0 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u34fdde73c1bc6c4ea4b2854b185589c0:hover .ctaButton { background-color: #34495E!important; } .u34fdde73c1bc6c4ea4b2854b185589c0 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u34fdde73c1bc6c4ea4b2854b185589c0 .u34fdde73c1bc6c4ea4b2854b185589c0-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u34fdde73c1bc6c4ea4b2854b185589c0:after { content: ""; display: block; clear: both; } READ: Othello and Richard III EssayComes to the privacy coffer of the state, And the offenders life lies in the mercy Of the duke only, gainst all other voice. (Act 4, Scene 1, Line 348-354) This means that Shylock has attempted to kill Antonio, which Shylock could now be hanged, and will lose all his possessions. Now Shylocks life is at the lowest point, and you cannot see Shylocks life turning around. Gratiano starts being really nasty to Shylock. Therefore thou must be hangd at the states charge. (Act 4, Scene 1, Line 365) At this point in the play I dont think Shylock really cares what happens to him, until Antonio has another shock for Shylock Two things provided more: that for this favour He presently becomes a Christian. (Act 4, Scene 1, Line 384-385) Now Shylock has lost everything and even his own religion, also he has to give all his possessions to Lorenzo and his daughter, who ran away from him, and left him on his own. Now, as Shylock has to become a Christian will everyone now be nice to him? In the end Shylock got left with nothing, and from seeing all this, you have to agree that Shylock has rightly been a victim, as from losing everything, to his possessions to his daughter, and even his own religion. However you have to look at this both ways, if Shylock went through with the bond and actually took a pound of flesh from Antonio, Shylock would be very much the villain. I feel that Shylock has been badly treated, as he should be treated the same as everybody, despite his religion, I also feel that Shylock would not of wanted to kill Antonio, if Antonio had done nothing to Shylock in the first place. For the audience viewing this in the present they can see that Shylock has been badly treated, and has been a victim, and can see his reasons for wanting to kill Antonio. People today are still prejudiced, but that is only a few minorities of the people, and even still it probably wont happen to the extent of what happened to Shylock, and Shylock would not get treated the way he did. However, when the audience saw the play when Shakespeare was alive, things were a lot different. The stunts that happened to Shylock were normal, and the audience had to feel that he was very much a villain in trying to kill Antonio, and he deserved what happened to him.