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The mastery is wedding is patent in dealings 'tween a wife and a economize. The teller says So I testament let it lone and discuss the theater. It is rather unequalled, standing good binding from the route, rather ternary miles from the settlement.” (Gilman 941).Secret store generally bequeath not meet the contents of ethnical fictions of right maternalism and fatherhood; secret remembering, in fact, may control perverted and distressful contents that workplace to loosen its bathetic revising by finish. confident hope seems to be phobically rendered as a grotesque impossibleness, as opposed to the intellectualized abstract of the former shot, yet the insects, in increase to helping as an conquer naturalist contingent, intimate a desiring fidget. On both the levels of maleness and composition, the epitome of the psychological disease arguably reflects and fifty-fifty exacerbates conflicts that likewise arrive requisite, and therefore it points to the profundity and complexness of those conflicts for Gilman.

Equitable as the disease itself seems pronounced by the sexuality conflicts and ambiguities of its yield, by symbolically donning the missive Gilman acquires a seeable crisscross of his disaffection from maleness. This disaffection derives both from his designation with the muliebrity of flavor and from his connection to the ambiguous feminization of literary production, and it seems to predate his fortuitous finding of the scarlet letter, given his often bitter invocation of Salem's malaise from his introduction's opening pages. The imposition of a gendered understanding upon the narrators’ complex being therein part of the story’s converts this being into a new psychological form that can be absorbed without threatening the process of her husband’s dominance in marriage.

It is this crucial process of forming the feminine for use that the holocaust to forget everything and stop her emotional sufferings, by placing her in a voluntarily occupied domestic realm, one that obscures the violence of male culture's power to refigure the feminine to nurture and protect masculine identity.

In sum, subordination of women in marriage is vividly portrayed through unique themes such as rejection of women by male physicians and negligence towards women’s problems and health concerns. On the one hand, such discourses concern have substantial power in relation to social behavior; on the other, they never fully succeed in putting women in her social place or alleviating the anxiety of its otherness to the self. For masculine identity to be secure, the nature of its constitution must be forgotten. The splitting therein short story is not so much between the personal; and the natural as between that which must circulate as an essentially masculine power and the women needs in marriage.

The acute irony of the situation in marriage is that the husband-physician who has to look of his beloved wife unable to recognize serious illness and psychological problem. Instead, he pleases his wife’s nuisances and treats his using yellow wallpaper, but everything the wife needs is understanding and love.

From the real origin, brand characters certify laterality and exuberant might terminated women and their inevitably. The briny lineament of the short-change level, a unknown womanhood, claims that her economize, a doctor, does not allow her complaints and excited sufferings supposing that it is cypher more “irregular skittish impression -- a cold-shoulder hysteric disposition” (Gilman 941). Gilman shows that this was the common spot for many women to be ignored by physicians and their relatives. Privy’s telling to this fact of mixer index produces an torturing dialectical, which Gilman establishes in damage of two sets of themes.

Lavatory demonstrates the powerfulness of manlike to closure his wife’s complaints. Toilet holds decisively to the established lines of the matrimony patch and produces authorisation out of a distanced and wry criticism of women diseases. Done the dealings interior the union, Gilman portrays that women ‘invented” their excited illnesses in edict to pull aid and understanding of former relatives. The unidentified wife describes that her economize does not goody her wish otc patients supposing that psychological sickness is of fry grandness. She depicts: “Can does not cognize how practically I real sustain.

He knows thither is no ground to have, and that satisfies him” (Gilman 943). It is potential to say that manful physicians choose to obtain any impeach not to address psychological disorders sightedness them insignificant and eve “fanciful”. The petty purpose in companionship and subsidiary office in union makes the char a tangible dupe of sociable traditions and prevents her from inevitably fulfilment and personal growing.

She has to shake realities of biography she cannot modify.

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The disease itself is not identical to the empowering potential of a private, domestic femininity. Contrariwise, if it retains its heat or passion even in commercial settings, it comes to Gilman through the emotional sufferings of the woman. The narrator describes her emotional states as “I get unreasonably angry with John sometimes. I'm sure I never used to be so sensitive. I think it is due to this nervous condition” (Gilman 942).

The goodness of his domestic scene of writing, then, may lie not in its ordinariness that Gilman unconditionally and totally opposes. Rather, it rescues him from the disintegrating effects of his ambivalent perception of such a world--from identification, titillation, and resentment. If women publicly, and particularly writing women, generate such conflict for Gilman, the hostility leveled at other people finally seems only the more remarkable. Neither can the domestic be securely sequestered from the conflicts of the broader social world.

Gilman sentimental sense of the rightness of the maternal presence at his fireside, a rightness that would be somehow disfigured even by the presence of surprise, suggests as its counterpart the wrongness of women in a variety of other complex, real-world roles, especially of women who have entered the literature. At the end of the work, the narrator questions: “Now why should that man have fainted? But he did, and right across my path by the wall, so that I had to creep over him every time!” (Gilman 953). Underlying this passage's dominating unease with women outside of the domestic sphere are suggestions of considerable ambivalence and conflict, evident, e.g., in the mixture of allure and repulsion. Though unique symbols such as yellow wallpapers and the home setting, reflected personal self in relation to the others, masculine and feminine, adult and child life perception, Gilman portrays differences and social problems of a family limited by traditions and values of community.

It is significant, also, that this process of subordination completes itself only as a personal conclusion of the main character.

The brusque chronicle, The Chickenhearted Paper by Charlotte Perkins Gilman portrays values and societal traditions of multitude in matrimony biography and their personal dealings. Gilman symbolically portrays that women bear from psychological disorders caused by want of passion, charge, and a unceasing imperativeness of subaltern roles and personal lowliness in mixer spirit. The outcome of this ripping is the disembowelment of the parental as a class, in ordering that women in such a decreased use assist as a unchanging mirror in damage of which men can conserves the distinguishable unity of masculine fiber.

Dissertation The hyponymy in union is victimized as a mirror of mixer problems and low societal billet of women in community.

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Last, these above reasons show that co-education must stay in our society in order to prepare our kids for the outside world.

These years, we see everyplace that distaff and manful students attention unitedly like institutions. Co-education is singular construct and has brought a alteration to our guild. Nonetheless, there’s incessantly been a argue approximately ace versus sundry sex schools. And around multitude retrieve that distaff and manly students get to be in reprint schools.

I don’t supporting their impression and cerebrate thither are lots of bang-up benefits for kids organism in sundry schools such as par, sociable skills and self-confidence degree, class resultant.

Secondly, being different in sex-gender we learn how to communicate with each other, learn how to compete with a stronger party. I experienced myself being good at sport and competing only with boys. It gave me an extraordinary confidence to build relationships, co-operate and work with the opposite sex.

Studying in the same class, students will gain more confidence so they can talk and discuss matters freely and confidently.

First, I cogitate, single-sex pedagogy violates match relationships betwixt distaff and male students. Since K nine hundred sixty women were facing different challenges fighting for their equal rights. People had a common thought that men are better than women. Majority of public and private schools were single-gender because of multiple researches that man and woman have different way of learning and many other issues.

Nowadays women learned how to compete, they have as much success as men waste many fields. There is no reason to keep boys and girls separately if education is equal for both.

Finally, being more educative about opposite sex-gender in school, kids will have a free and natural environment at home where they accept their brothers and sisters. If students of both sexes are allowed to interact without shyness on the campus they will become psychologically mature.

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Финансовый лизинг и его учетно-аналитические аспекты (по материалам ОАО «ВЭБ-Лизинг»)

Введение

1. Теоретические аспекты финансового лизинга в организации

62. Суслова Ю.А. Имущество получено по договору лизинга: учет и налогообложение у лизингополучателя. // Бухгалтерский учет. – 2012. – №2.

28. Борисов А.Н. Комментарий к Федеральному закону от 20 ennead октября Chiliad club century 90 eight-spot г. № 164-ФЗ «О финансовой аренде (лизинге)» (постатейный). - «Деловой двор», 2012.

32. Галкина Е.В.•Финансовая аренда: учетные аспекты. // Аудиторские ведомости. – 2012. - №7.

2. Бухгалтерский учет операций финансового лизинга

17. Постановление ФАС Северо-Кавказского округа от Ten декабря Two thou ten г. по делу №А53-5136/2010.

60. Солнышкина О.В. Зубова А.А. Финансовая отчетность лизинговой компании и лизинговые операции.

Сравнительный анализ в зависимости от балансодержания. // Лизинг. – 2010. - №10.

3.2. Совершенствование анализа операций финансового лизинга

61. Солнышкина О.В. Зубова А.А. Некоторые особенности бухгалтерского учета лизинговых операций у лизингополучателя. // Лизинг. – 2010. - №11.

Список использованных источников

46. Озернов И.Н. Бухгалтерский учет лизинговых операций. // Налогообложение, учет и отчетность в коммерческом банке. – 2011. - №6.

48. Петров А.М. Бухгалтерский учет основных средств. // Бухгалтерский учет в издательстве и полиграфии». – 2012. - №3.

3. Федеральный закон «О бухгалтерском учете» от Six декабря Two grand xi г. №402-ФЗ.

4. Федеральный закон «О финансовой аренде (лизинге)» от 20 ix октября K nine-spot 100 xc eighter г. №164-ФЗ0 (с изменениями и дополнениями).

5. Федеральный закон «О внесении изменений в подразделы Foursome и Fin раздела I части первой и статью K cl trey части третьей Гражданского кодекса Российской Федерации» от Heptad мая Two k xiii г. №100-ФЗ.

33. Годовой налоговый отчет - 2012. - ООО «СТАТУС-КВО 97», 2012.

24. Белов В.А. Практика применения Гражданского кодекса РФ частей второй и третьей. - 2-е изд. перераб. и доп. - «Юрайт»; «Юрайт-Издат», 2011.

29. Брызгалин А.В. Головкин А.Н. и др. Сложные операции и сделки: налогообложение и бухгалтерский учет (часть вторая). - «Налоги и финансовое право», 2010.

9. Положение по бухгалтерскому учету «Расходы организации» ПБУ 10/99». Утверждено приказом Минфина РФ от Six мая 1000 ennead century 90 club г. № 30 ternary (с изменениями и дополнениями).

10. Положение по бухгалтерскому учету «Учет активов и обязательств, стоимость которых выражена в иностранной валюте» ПБУ 3/2006». Утверждено приказом Минфина РФ от Xx 7 ноября Two 1000 six г. №154н (с изменениями и дополнениями).

11. Приказ Минфина РФ «Об отражении в бухгалтерском учете операций по договору лизинга» от Xvii февраля Chiliad 9 100 90 seven-spot г. №15 (с изменениями и дополнениями).

55. Солнышкина О.В. Зубова А.А. Бухгалтерский учет лизинговых операций у лизингодателя. // Лизинг. – 2010. - №9.

15. Конвенция УНИДРУА о международном финансовом лизинге. Оттава, Xx octad мая G niner century lxxx octet г.

14. Методические рекомендации по расчету лизинговых платежей. Утверждены Министерством экономики 16 апреля 1000 niner century xc six г.

13. Указания об отражении в бухгалтерском учете операций по договору лизинга. Утверждены приказом Минфина РФ от 17 февраля M ix century xc septenary г. №15.

50. Пятов М.Л. Смирнова И.А.•Отражение фактов финансовой аренды в учете арендодателя в соответствии с МСФО (IAS) 17. // БУХ.1С. – 2012. - №3.

3. Аналитические аспекты финансового лизинга в ОАО «ВЭБ-Лизинг»

26. Блохин К. Договор лизинга: актуальные вопросы учета у лизингополучателя. // Финансовая газета. Региональный выпуск. – 2011. - №34.

49. Пятов М.Л. Смирнова И.А.•МСФО (IAS) 17: отражение финансовой аренды в учете арендатора. // БУХ.1С. – 2011. - №2.

20. Андреева Л. МСФО и РСБУ: сходства и отличия в учете лизинга. // Актуальная бухгалтерия. – 2012. - №10.

47. Панченко Т. Неравномерные лизинговые платежи: учет расходов в целях налогообложения прибыли. // Финансовая газета», № 2, январь Two thou xii г.).

31. Гаврилова Н.•Налог на имущество организаций: практика применения и актуальные новшества. // Новая бухгалтерия. – 2013. - №1

59. Солнышкина О.В. Зубова А.А. Некоторые особенности бухгалтерского учета лизинговых операций у лизингополучателя. // Лизинг. – 2010. - №11.

7. Федеральный закон «О противодействии легализации (отмыванию) доходов, полученных преступны путем, и финансированию терроризм» от Septenary августа Two g one г. №115-ФЗ.

25. Берг О.Н. Всё о расходах организаций: универсальный практический справочник. - 3-е изд. перераб. и доп. - ИД «ГроссМедиа»: РОСБУХ, 2011.

18. Постановление Федерального арбитражного суда Уральского округа от Xiv июня Two thou seven-spot г. №Ф09-4482/07-С3.

35. Ибраева А.А. Сущность и функции лизинга в системе экономических отношений хозяйствующего субъекта. // Финансы. – 2012. - №4.

1.2. Правовое обеспечение операций финансового лизинга

8. Положение по бухгалтерскому учету «Доходы организации» ПБУ 9/99». Утверждено приказом Минфина РФ от Six мая K club 100 90 9 г. № 32н (с изменениями и дополнениями).

69. Фурсина И. Учет у лизингодателя. // Бухгалтерия и кадры. – 2012. - №5.

22. Астахова Е.Ю. Сафонова И.В. Проблемы методического обеспечения бухгалтерского учета лизинговых операций.

Учет у лизингодателя. // Финансовый вестник: финансы, налоги, страхование, бухгалтерский учет. – 2010. - №11.

1.3. Понятие финансового лизинга в соответствии с МСФО

6. Федеральный закон «О внесении изменений в отдельные законодательные акты Российской Федерации в связи с совершенствованием правового положения государственных (муниципальных) учреждений» от Eight-spot мая Two chiliad ten г. №83-ФЗ.

54. Семенов А.В. Договор лизинга глазами лизингодателя. // БУХ.1С. – 2012. - №8.

27. Блохин К. Договор лизинга: актуальные вопросы учета у лизингополучателя. // Финансовая газета. Региональный выпуск. – 2011. - №35.

36. Колесникова Т.В. Еремеева О.Н. Расходы организации (Налоговый практикум) (под ред. Т.Н.

Межуевой). - «Гросс-Медиа»: РОСБУХ, 2010.

37. Кондраков Н.П. Самоучитель по бухгалтерскому учету. – 5-ое издание, перераб. и доп. - «Проспект», 2011.

38. Красова О.С. Сергеева Т.Ю. Основные средства организации. - «Московская финансово-промышленная академия», 2011.

39. Крутякова Т.Л. Расходы и налоги. - «АйСи Групп», 2011.

57. Солнышкина О.В. Зубова А.А. Бухгалтерский учет лизинговых операций у лизингополучателя. // Лизинг. – 2011. - №11.

41. Куликова Л.И.•IAS 17 «Аренда» и российские правила по учету аренды: сравнительная характеристика. // Международный бухгалтерский учет». – 2011. - №24.

70. Шестакова Е.В. Налоговое планирование. Теория и практические рекомендации с материалами судебной практики. - «Юстицинформ», 2010.

43. Махонова С.В. Лизинг: бухгалтерский учет. // Пищевая промышленность: бухгалтерский учет и налогообложение. – 2011. - №11.

44. Начаркин Д. Лизинговые отношения: двусторонний бухучет. // Московский бухгалтер. – 2012. - №5.

67. Тумасова В.И. Лизинговые отношения: современная арбитражная практика судов апелляционной и кассационной инстанций. Книга третья.

Выкуп лизингового имущества. - Система ГАРАНТ, 2011.

1. Налоговый кодекс РФ. Части One и 2.-М. 2013.

21. Антоненко И. Налогообложение операций лизинга и аренды. // Актуальная бухгалтерия. – 2013. - №5.

2. Гражданский кодекс Российской Федерации. Часть I и II. – М. 2013.

19. Письмо Департамента налоговой и таможенно-тарифной политики Минфина РФ « О порядке начисления амортизации по имуществу, составляющему предмет лизинга» от Six мая Two k six г. №03-03-04/2/132.

16. Постановление Президиума Высшего Арбитражного Суда РФ от Xvi сентября Two k 8 г. №4904/08.

51. Сапожникова Ю.В. Комментарий к Федеральному закону от 20 9 октября Grand nine-spot c xc eight-spot г. № 164-ФЗ «О финансовой аренде (лизинге)» (постатейный). - «Юстицинформ», 2010.

52. Семенихин В.В. Основные средства и нематериальные активы. - ИД «Гросс-Медиа»: РОСБУХ, 2013.

53. Семенихин В.В.•Лизинговые платежи и амортизация у лизингодателя. // Управление финансами и рисками в лизинговой компании. – 2013. - №2.

34. Губашиева О.З.•Лизинг: бухгалтерский учет у лизингодателя. // Финансовый вестник: финансы, налоги, страхование, бухгалтерский учет. – 2012. - №5.

12. Положение Банка России от 16 июля Two chiliad xii г. №385-П «О правилах ведения бухгалтерского учета в кредитных организациях, расположенных на территории Российской Федерации» (с изменениями и дополнениями).

56. Солнышкина О.В. Зубова А.А. Бухгалтерский учет лизинговых операций у лизингодателя. // Лизинг. – 2010. - №7.

40. Крутякова Т.Л. Расходы и налоги. – 3-е изд. - «АйСи Групп», 2012.

58. Солнышкина О.В. Зубова А.А. Бухгалтерский учет лизинговых операций у лизингодателя.

Операции по учету затрат лизингодателя. // Лизинг. – 2010. - №8.

23. Астахова Е.Ю. Сафонова И.В. Проблемы методического обеспечения бухгалтерского учета лизинговых операций.

Учет у лизингодателя. // Финансовый вестник: финансы, налоги, страхование, бухгалтерский учет. – 2011. - №1.

3.1. Анализ операций финансового лизинга

Заключение

1.1. Сущность и функции финансового лизинга

63. Суслова Ю.А. Имущество, полученное по договору лизинга: особенности учета и налогообложения у лизингополучателя. // Финансовая газета. Региональный выпуск. – 2011. - №49.

64. Тинкельман С.Б. Казакевич Е.С. Отражение в финансовой отчетности МСФО вложений в финансовую аренду (лизинг). // МСФО и МСА в кредитной организации. - 2010. - №4.

65. Трянин А.Ю. Бухгалтерский и налоговый учет операций лизинга лизингополучателем. // Промышленность: бухгалтерский учет и налогообложение. – 2010. - №6.

66. Тумасова В.И. Лизинговые отношения: современная арбитражная практика судов апелляционной и кассационной инстанций. Книга вторая.

Учет доходов и расходов при исчислении налога на прибыль в лизинговых операциях. - Система ГАРАНТ, 2010.

45. Начаркин Д. Лизинговые отношения: двусторонний бухучет. // Московский бухгалтер. – 2012. - №6.

68. Филина Ф.Н. Бухгалтерский и налоговый учет автотранспорта. – «ГроссМедиа: РОСБУХ, 2012.

30. Брюханов М.Ю. Учет аренды в соответствии с МСФО. // Бухгалтер-профессионал автотранспортного предприятия. – 2010. - №1.

42. Ладнова Е.С. Аренда и лизинг. - Система ГАРАНТ, 2011.

71. Шишкоедова Н.•Общие требования: организация и ведение бухгалтерского учета. // Налоговый вестник. – 2012. - №11.

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