Differences Among Source Oriented Records, Problem...

1. CheckPoint: Record Formats * Resource: Ch. 4 of Essentials of Health Information Management: Principles and Practices 1. Summarize, in 250 to 300 words, the differences among source oriented records, problem oriented records, and integrated records. 2. Include how you think the advantages and disadvantages of each record format affect everyday work—remember to think about retrieving records as well as filing them. 3. Post your CheckPoint in your Assignment Section as an MS-Word document. Patient Records Many facilities and physician offices maintain patient records in a paper format known as a manual record. A variety of formats are used to maintain manual records, including the source oriented records (SOR),†¦show more content†¦2. Problem list: The problem list is kept in the front of the record and can be likened to a table of contents in a book. Another conceptual characteristic of the POR is problems are expressed at the level of the writers understanding and do not include diagnostic impressions which are considered as part of the treatment plan. 3. Initial Plan: Development of a care plan The initial plan should be considered in 3 parts: I. Diagnostic (Dx) that is plans for collecting more information II. Therapeutic (Rx) plans for treatment and, III. Patient Education plans for informing the patient as to what is to be done. 4. Progress notes: Should indicate what has happened to the patient, what is planned for the patient, and how the patient is responding to therapy. Progress notes should contain four component parts: I. Subjective part written in the patients own words about his problem II. Objective part the doctors observation and test results. III. Assessment is the diagnostic opinion of the health care provider IV. Plan for continued treatment. Contains diagnostic and therapeutic and educational plans to resolve the problem. In PORs, eachShow MoreRelatedData Warehousing : A Data Warehouse1151 Words   |  5 Pagescreating reports. Data warehousing system is used for decision making by analyzing the reports. A data warehouse is a relational database, which is designed for analysis and query. It helps an organization to consolidate and analyze data from different sources and make decision. 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Historical Background of The Color Purple, I know why the...

Historical Background of The Color Purple, I know why the caged bird sings, and The Awakening In a stereotypical society, the reader expects for the protagonist of a novel to be a strong, heroic male who saves the day and gets the girl. However, in the classic works â€Å"The Awakening† (Kate Chopin), â€Å"The Color Purple† (Alice Walker), and â€Å"I Know Why the Caged Bird Sings† (Maya Angelou), a different kind of protagonist is portrayed. In these novels, the protagonist is a heroine who grows throughout the novel into a strong and independent woman. The heroines all seek to overcome a series of obstacles in the search for her identity. Even though the female characters have different individual quests, they all prove themselves and grow†¦show more content†¦Bertha Flowers, helps promote the shy Maya’s individuality. It is a similar case in â€Å"The Awakening†, in which another woman, Mademoiselle Reisz, is responsible for the search for independence in Edna Pontellier. Edna sees how Mademoiselle Reisz lives her life for he r passion, music, and Edna starts to follow her footsteps. Celie from â€Å"The Color Purple† has female figures that help her realize her potential, as well. A blues singer by the name of Shug Avery helps Celie grow into her independence. Female relationships in all of the novels provide a sanctuary for women from overbearing male figures. In â€Å"The Color Purple† and â€Å"I Know Why the Caged Bird Sings†, the quest for individuality and confidence ends happily. Celie becomes independent emotionally and financially, and Maya gets over her idea that she is ugly and becomes confident and starts a family. Edna also grows independent, but this freedom leads to her solitude after she leaves her family to seek a new relationship with another man, who in turn leaves her. The males in each novel tend to be dominant over women, expect obedience, and some times abusive. In â€Å"The Awakening† both main male characters, Là ©once Pontellier and Robert Lebrun know that women are subservient to men. Là ©once, Edna’s husband, always does what society demands, and he shows his idea that Edna is his property

Finance Impact Sarbanes Oxley Act On Small â€Myassignementhelp.Com

Questions: Does The 2002 Sarbanes-Oxley Act Really Work To Reduce Accounting Fraud? What Is The Reason Behind Less Accounting Fraud Recently? How Whistleblowers Make Potential Violators Think Twice Before Planning For Fraudulent Activities? Why Accounting Fraud Has Not Gone Away Completely Besides So Much Of Improvements, Control, Detection And Incentives? Answers: Introducation The continuous increase in the fraudulent activities of the corporate world an Act to reduce accounting fraud was introduced so the main project statement reflects that whether it works well or not. This has been proved by collecting data from three companies such as American International Group (AIG), Enron and Waste Management Critical Literature Review Pompper (2014) stated that Sarbanes-Oxley Act consumed huge cost in its implementation but provides the long term benefits by detecting the accounting fraud of the business. Further, this act has provided benefit for the business through increasing awareness of accounting department. At the same time, necessary improvements are brought in the audit committees and individual accountability so as to enhance the quality of financial reporting (Basile, Handy Fret, 2015). Kim (2014) asserted that the effect of Sarbanes-Oxley Act can be seen mainly on internal control disclosure and auditing but it is relatively less effective in context of fraud activities. Yet, this helpful for the purpose of reducing overall chances of committing fraud and bring the improvement under the internal control procedure of the business. This leads to meet the expectations of stakeholders and assists management to ensure successful operation of the business for longer time span. However, still there will be possibility that management can override with the inherent limitation of inherent controls. Basile, Handy Fret (2015) explained that Sarbanes-Oxley Act aids businesses to reduce the number of re-statements; however, it is not certain that whether the existing statements are positive or negative. Currently, earnings revision is more used rather 404 restatements in order to handle the errors which in turn internal control is questionable. Furthermore, Willits Nicholls (2014) claimed that Sarbanes-Oxley Act is suitable legislation as it makes the stakeholders feel satisfied because the financial statements are prepared free from any kind of fraud even if so then act facilitates to make that fraud public. Therefore, application of Sarbanes-Oxley Act is useful as companies can proactively prevent the fraud action. This government intervention proves to be effective to get the detail information related to financial position of the business. Furthermore, proactive companies realized the advantages of using this act whereby necessary changes can be made on time. It reflects that financial statements are evaluated and analyzed effectively by using the cited act. Abdioglu et al., (2015) delineated that Sarbanes-Oxley Act covered three major areas such a new audit committee provisions, assessment of internal control and code of ethics for the senior management. However, overall efforts of this act are directed towards the strengthening the internal control of the business. Yet, it creates huge cost for the business and management also needs to abide by all its principle. Owing to this, it should be understood properly. Apart from this, Basile, Handy Fret (2015) explained that companies operating at higher level of are more prone to accounting fraud and it is based on the ability of management to override the effect internal controls. They aim to increase wealth of the business and promoting their business at internal level with the increased rate of return. Clark (2006) provided that Sarbances-Oxley has several ill impacts on the performance of foreign companies as companies with market capitalization exceeding $75 million need to abide by this regulation. However, several companies such as BP, HSBC, Sony and Toyota Motor will have to comply the as earlier it was not following this act. With this effect, approximate 17% European companies are thinking to delist themselves whereas 43% found that cited act will be beneficial. On the other hand, Asian companies and others related to Latin America also quite receptive as 81% of Latino Americans and 72% of Asian provided response that overall benefit of the act will be more than incurred cost of the business. This indicates that foreign companies are getting the advantages of the act and submitting their compliance report on the right time. Primack (2012) stated that Sarbances-Oxley Act is one of the most significant whistleblower protection law in which employees can easily complaint regarding the unethical accounting procedure of the business. This will protect the right of employees and will not permit the business to terminate those particular employees. However, publicly traded companies are obliged to establish effective procedures for workforce to file internal whistleblower complaints. This helps in maintaining the successful operation of the business and carry out all operational activities in an effectual manner. The research methodology consists of several tools and procedure associated with the research in order to collect meaningful information and conduct the analysis (Bryman, 2006). For this purpose, varied aspects such as research design, philosophy and approach etc are explained along with proper justification- Type of investigation The selection of type of investigation is mainly based on the type of study. There are two types of investigations; qualitative and quantitative where the former one targets to provide deep insight about the study whereas the quantitative one applies for assess the impact of one variable on another (Cho Trent, 2006). However, the study under consideration is based on the facts and figures of the cited act to detect the accounting fraud of the organization. Furthermore, present research is based on the qualitative type of investigation which enable researcher to understand the issue of the research in a precise manner and accordingly support it with the collection of a large amount of suitable information (Oreilly Parker, 2013). In this manner, qualitative type of research would be effective to use and derive valid outcome from the collected information. It supports researcher in deriving the valid outcome and completing the entire investigation in an effectual manner. Therefore, se lection of qualitative method can be justified. Research design There are different research design used in the research field such descriptive, exploratory and explanatory. The application of descriptive research design is helpful where the researcher carries out the thematic analysis and brings out the valid outcome accordingly. On the other hand, exploratory research defines something new associated with the research issue (Dickson-Swift, James, Kippen Liamputtong, 2007). This facilitates to meet the objectives of the study in an effectual manner. Apart from this, exploratory study is helpful where the researcher aims to identify the problem in a more precise manner. This indicates that descriptive research design is more suitable through which researcher can conduct the detail analysis from the collected information (Mason, 2006). In addition to this, descriptive research design is helpful for the research because study can be accomplished with showcasing the outcome associated with the findings. Research philosophy There are basically two types of research philosophies; interpretivism and positivism which influence the outcome of the investigation to a great extent. The positivism research philosophy is applied where research is restricted to use own knowledge and factual information is necessary to be collected to derive the outcome (Liamputtong, 2013). On the other hand, interpretivism research philosophy proves to be effective as research get right to incorporate own knowledge in analyzing the collected information. Also, this kind of research is more suitable where the data are collected from the socially constructed environment. Furthermore, interpretivsm research philosophy is generally used the qualitative type of investigation whereas positivism is more favorable for the quantitative type of the investigation (Denzin Lincoln, 2011). It shows that researcher can use interpretivism philosophy to conduct the present investigation and present the valid outcome in the right manner. Therefor e, selection of interpretivism research philosophy can be justified and it has been selected for the current research. Research approach There are two kinds of research approaches such as deductive and inductive. There deductive research starts with specific information and accordingly theory is developed. However, inductive research starts with the general overview of the information through which researcher can reach to the specific outcome (Creswell Clark, 2007). Since, the current study is based on Sarbanes-Oxley Act which is applied to detect the fraud in the accounting system so deductive research approach has been used. This is because scholar already has information regarding the same and accordingly its influence has been assessed from varied sources of secondary study. It facilitates to derive valid outcome and accomplish the purpose of investigation in an effectual manner (Smith, 2015). Therefore, inductive approach cannot be selected and the selection of deductive research philosophy can be justified. Data collection There are two types of data primary and secondary which are collected in accordance with the requirement of the study. The primary data are collected first time as per the aim of the study whereas secondary data requires keen attention of the research as the information is derived from the available sources only (Smith, 2007). The methods used for the collection of primary data are; interview, questionnaire, survey whereas journals, online articles and books are referred in order to gather secondary information. Since the current study is based on the qualitative approach that needs in-depth analysis so use of secondary information is more favorable. Owing to this, secondary data have been collected for fulfilling the purpose of the study (Silverman, 2016). It would be effective to meet the requirement of the research and accomplish the purpose in an effectual manner. The rationale behind not using the primary data is time and budget constraints. Also, it would be less favourable to find the appropriate outcome by using primary data. Therefore, selection of secondary can be justified. The below-mentioned table (refer appendix Table: Financial data of Waste Management) provides the information related to the profitability of Waste management. It is the USA based company and formed through the acquisition of Chicago based Waste Management Inc. It deals with collecting, transferring, recycling waste and offering the resources recovery as per the requirement of the customers (Waste Management, 2017). The performance of the business was good in the entire industry but its performance got affected in a negative manner when the account fraud scandal was detected in the late 1990s. It was the result of misrepresentation of financial statement because of the personal greed of high authorities of the company. At this juncture, significant manipulation was done related to the fixed assets for showing the fast growth of the business so that earnings can be increased. This entire situation was supported by the internal committee or management of the organization along with aud it team. The scandal was discovered with the investigation of Securities and Exchange Commission (SEC) which was settled in the financial year 2005 August (Waste Management, 2013). These investigation causes re-statement of financial statements and accordingly significant changes were found. For example, the net loss of the Waste Management in the Financial Year 1996 was 39 dollar millions but fraudulently it was shown as 192 million dollar profit (Annual report 1992, 1993). The following table (refer appendix table financial data of Enron) is indicating details related to the Houston Natural Gas company which merged with the InterNorth and formed Enron Corporation (Enron Annual Report 2000, 2017). It was the largest natural gas merchant in the North America and later it was known for one of biggest accounting fraud scandals in that time. The misrepresentation of the income statement was showing by showing the income from some assets which were actually not generating the revenue. The following table (refer appendix table Financial position of American International Group) is showing the income generated by American International Group (AIG). The company deals with insurance coverage of companies and individual. The SEC discovered accounting fraud scandal of the company in the financial year 2002 (American International Group, 2017). It has been found that management conducted such kind of activities in order to get the desired results from the financial statement. In this regard, false loss worth 500 million dollar was shown in the balance sheet was the company and 200 dollar million losses were underwritten. Data analysis Data analysis is the crucial part of the research methodology which helps in conducting the detail analysis of the collected information (Oreilly Parker, 2013). There are two types of techniques used for the data analysis such as qualitative and quantitative. The quantitative technique applies the statistical methods such as regression, correlation and annova to assess the impact of one variable on other. On the other hand, qualitative method simply carries out the in-depth analysis on the basis of collected information. This shows that qualitative method is more suitable in the current study where the research aims to find out whether the implementation of Sarbances-Oley Act had actually worked to reduce the accounting fraud or not. In this regard, thematic analysis has been conducted in which themes are prepared in accordance with the literature review chapter or secondary data. In addition to this, each theme support the research aim and objectives so as to accomplish the same in the right manner (Miles, Huberman Saldana, 2013). The rationale behind not using the quantitative technique is that two variables are not available in the present study so the selection of qualitative technique would be appropriate. Therefore, selection of thematic analysis can be justified. Findings, Analysis And Discussion Findings and analysis: According to the information gathered from the literature review as a part of secondary source, it is found that Sarbanes-Oxley Act is not directly linked to fraud prevention activities. According toKim (2014),) the cited act focused mainly on bringing improvement within the Audit Committees, auditing as well as internal control disclosures. The immediate impact of this act usually lies in improvisation rather it cost huge when it comes to bring improvement in fraud prevention activities. From the research undertaken, it is assessed that this Act specifies the proactive action that is towards meeting the prevention action against fraud. However, on the other way round, it is also found that this law moves around the comprehensive certifications that are about meeting the compliances and norms. For the accounting firms such as Enron, Sarbanes-Oxley Act directly in respect to accounting injudiciousness but the extent of fraud is also measured as an indirect notio n. Findings and analysis: From the secondary research which is undertaken, the findings have been worked out to evaluate the success of Sarbanes-Oxley Act in meeting the expectations of stakeholders. The study helped to examine that the initiation of this Act was accepted by everyone in consideration to public as major stakeholder. However, there were opponents who had share arguments. According to them, the connection of this Act in prevention of fraud actions adds cost to the firm. Along with the same, it is analyzed to bring huge cost on ground of divergence from the primary goals of the business that are pertaining to competition, profitability and innovation. Secondly, auditors as another stakeholder support keen interest in investigating the risk and control measures. They along with other stakeholders such as Board of Directors always intend to keep areas of controls and ascendancy where involvement of proactive modes for improvements in the fraud process in their working. Therefore, Sarbanes-Oxley Act proves fruitful in meeting the expectation to the great extends. Findings and analysis: According to the viewpoint shared by Willits Nicholls and Garner, McKee McKee, the research study was undertaken to examine the requirement of the comprehensive certification of the events by Sarbanes-Oxley Act. Through the evidences noticed by big fraud related activities, the mentioned law came into big picture and therefore shaping for better future undertaking. Later, the research studies the less involvement of public in participating and taking pro activeness in showing interest. Furthermore, it is viewed that this Act amends to evaluate company in adding comprehensive certification of the events. The results procured found that companies commenced measuring their work output after compliance of this Sarbanes-Oxley Act. The major advantage adds to the internal auditing system to the firm where process towards standardization is put into requirement. It is found that Sarbanes-Oxley Act was also less implemented due to the use of anti-fraud measures and activities which are executed as a part of business working operations of the firm. Findings and analysis: This theme is worked out by putting the ideas of Abdioglu and McKee Garner. From the literature review, it has been analyzed that Sarbanes-Oxley Act is a direct reaction to the accounting indiscretion as well as fraud. Furthermore, for the accounting firms, there are used and applied various accounting treatments to carry out the financing and accounting activities. It is analyzed and thus found that cheating and fraud pertaining activities are very common to firms thereby leads to unhealthy results and outputs. However, companies are evidenced with using anti fraud actions and prevention measures. But, they are usually assessed as the direct reaction to the accounting indiscretion as well as fraud. Due to prevailing lack of control over the internal audit techniques and measures, the firm usually becomes unable to detect the in depth causes and ways to prevent frauds. However, it is analyzed that through the assistance of Sarbanes-Oxley Act, it becomes easy a nd effective to deal with the fraud kind of activities. Sarbanes-Oxley Act confronts with the issues conflicting interests with the external auditors and off-balance sheet entities Findings and analysis: According to the information gathered from the literature review as a part of secondary source, it is found that Sarbanes-Oxley Act confronts with the issues conflicting interests with the external auditors and off-balance sheet entities. On having deep study and research of different accounting firms, it is found that there are firms who have weak control over their accounting functions due to various loopholes. The resultant of which tends to affect the overall working of the entity in many ways. This affect the performance and thereby tends to reflect conflict in the interest of the auditors who came from outside. Due to negligence in the system working and norms, the cause of Act affects the overall organizational performance in many ways. It leads to bring variation in the working, operations and ideology of how internal auditors work against the internal ones. Therefore, it is found through the research that through the existence and implementation of Sar banes-Oxley Act, the exigency of fulfilling the issues incompatible to interest is met effectively and efficiently. The implementation of Sarbanes-Oxley Act ensures the better performance of the business Findings and analysis: According to the viewpoint shared by Willits Nicholls and Garner, McKee McKee, the research study was undertaken to examine the implementation of Sarbanes-Oxley Act in ensuring the better performance of the business. The involvement of Sarbanes-Oxley Act proves more effective when it is undertaken and adopted as a part of invention program by the government. Sarbanes-Oxley Act increases audit fee With the review of below mentioned graph, it has been found that audit fees in increasing for all the companies year by year. The diagram is derived by applying the 95% confidence interval of the regression coefficient for market capitalization interaction in accordance with the each year relative to the financial year 2000. However, the fee paid by the smaller companies was relatively less than larger companies. It reflects that Sarbanes-Oxley Act has influence over the both small and large companies, yet the impact was great on the small one. Furthermore, collection of secondary data reveals that companies get huge benefit which exceed its cost and determine its successful operation in the marketplace. In this manner, appropriate strategies can be applied to deliver the good quality of services. It indicates that all business activities should be integrated effectively and standards associated with the act must be complied by the business. Sarbanes-Oxley Act affected business performance The below mentioned tables are showing that how companies misrepresent their financial statements for the purpose of getting the personal benefit. In this regard, first two tables related to Enron and Waste Management indicates that false situation was presented. The average net income reported fraudulently was 1072 and the re-stated average income was 835.6. Furthermore, standard deviation for the fraud reported income was 961.45 whereas re-stated net incomes standard deviation was 766.78. This reflects that re-stated income and fraud reported income has huge difference and accordingly firms were able to manipulate their financial position by taking advantage of wrong accounting practices. Analysis of Enron Statistical tests Net income or loss fraudulently reported Net income or loss restated Mean 1072 835.6 Standard Error 429.9769761 342.9156748 Median 893 643 Mode #N/A #N/A Standard Deviation 961.4577474 766.7827593 Sample Variance 924401 587955.8 Kurtosis 3.087680461 2.630655866 Skewness 1.498665075 1.277593659 Range 2575 2080 Minimum 105 9 Maximum 2680 2089 Sum 5360 4178 Count 5 5 Confidence Level(95.0%) 1193.807471 952.0865467 Analysis of Waste management Net income (loss) Fraudulent reported Net income (loss) restated Mean 823.7142857 570.571 Standard Error 204.0703327 142.951 Median 784 628 Mode #N/A #N/A Standard Deviation 539.9193502 378.212 Sample Variance 291512.9048 143044 Kurtosis 2.641485795 -0.2423 Skewness 1.329572526 0.22269 Range 1696 1137 Minimum 192 39 Maximum 1888 1176 Sum 5766 3994 Count 7 7 Confidence Level(95.0%) 499.3421155 349.787 According to the above table, average income as per the fraud reported period was 823.71 but it the restated shown the average income worth 570.57. On the other hand, standard deviation of the income incurred or reported with the fraudulent practices was 540 and 380 in case of re-stated income. This reflects that companies are more able to show higher profitability by manipulating their accounting transaction. It affects their profitability and they tend to raise their income by using the falsified strategies. For this purpose, it is important to take the corrective action for the businesses which are doing such kind of practices. However, it can be analyzed the two of these companies were able to commit such kind of practices with the support of audit commit. Analysis of AIG after SOX Statistical tests Net income (Loss) fraudulently reported Net income (loss) restated Mean 1072 835.6 Standard Error 429.977 342.9156748 Median 893 643 Mode #N/A #N/A Standard Deviation 961.458 766.7827593 Sample Variance 924401 587955.8 Kurtosis 3.08768 2.630655866 Skewness 1.49867 1.277593659 Range 2575 2080 Minimum 105 9 Maximum 2680 2089 Sum 5360 4178 Count 5 5 Confidence Level(95.0%) 1193.81 952.0865467 The above table is showing that data analysis of the income generated from the AIG after the introduction of Sarbanes-Oxley Act. Here, the average income reported through the fraudulent practices was 1072 whereas 875 in case of re-stated profit. It reflects that changes occurred in the both of the practices were relatively less due to the impact of the act. Furthermore, standard deviation for the re-stated income was 342 and 429 was there in the case of income recorded in the fraudulent practices. It has been found that loss or mis-representation proportion of AIG was relatively less than Enron and Waste Management because strict policies were imposed related to the audit and other related practices for suspection of the fraud. Also, the introduction of whistleblower practices provided support for workforce to file the complaint against such kind of companies. However, fraud subsection and re-stated create threat for the businesses to do not think of such kind of activities. Also, AIG was able to recover its position but Enron went bankrupt due to worst situation and huge level of manipulation in the accounting standard. However, Whist blower making providing the protection to employees and reducing the number of cases The below-mentioned diagram is showing that several whistleblower complaints are addressed by the companies or respective authorities. This helps in reducing the chance of fraudulent activities and provides the protection for all related stakeholders. Furthermore, it can be analysed that employees are getting better protection for their right and they can easily file the comaplaint against the companies where they work. However, some of them still afraid of filing the complaint so they just withdraw it. Discussion According to the analysis chapter, it is derived that anti-fraud process of the business are managed by using strong internal audit. This audit will resolve the internal issues of the business whereby they can effectively protect the business from any kind of upcoming fraud. Furthermore, external audit is conducted to assess the influence of internal control and resolve the potential issues associated with the accounting procedure of the business. Furthermore, proactive fraud prevention of the business enables company to maintain the good performance in the marketplace and provide the chances to resolve the internal issues in the right direction. They further explained that Sarbanes-Oxley Act laid out the extensive requirement for the internal requirements (McKee McKee, 2014). Similarly, standards associated with the auditing provide reasonable assurance in different fields such as efficiency, competence of operation and observance in the line of set regulations and law. Furthermore , the analysis chapter reveals that Sarbanes-Oxley Act works well and provides protection for employees to file against any kind of unethical activities and support them in completing their work in effectual manner. Furthermore, the whistleblower kind of activities are more effective in which employees get full protection in raising their queries or related to the suspected fraud. Conclusion The first research question Does the 2002 Sarbanes-Oxley Act really work to reduce accounting fraud? has been concluded that 2002 Sarbanes-Oxley Act really work to reduce the accounting fraud as it tights the internal control procedure and support other stakeholders to get all informational related to accounting. It proves to be effective in deriving the valid outcome and maintaining the good financial position of the business in the national or internal marketplace. Furthermore, disclosure of fraud in case of AIG, Enron and Waste Management created fear among other foreign companies also. In addition to this, SOX provided more power for SEC so they can extend their team by increasing the wage of employee hired and accordingly their motivation work better the detect the fraud in the companies especially in case of large companies. Moreover, the scandal of AIG was not bigger as of Enron and Waste Management so it can clear that SOX works well in detecting the fraud to a great extent. The second research question What is the reason behind less accounting fraud recently? has been achieved as it was found that government intervention and necessity to conduct internal or internal audit reduces the accounting fraud recently. Also, several fraud activities were made public which created fear among other corporations and they are trying to keep their financial statements update in accordance with the standard requirement. Moreover, the analysis part makes it clear that support from audit team and personal greed affect the corporation and they are bound to conduct such kind of fraudulent activities. However, even with the result of Waste Management, Enron conducted such kind of scam just with the support of employees, management and audit team. The third objective of research How whistleblowers make potential violators think twice before planning for fraudulent activities? has been addressed because of focus on strengthening the internal controls of the business. This is because employees and management are provided training to stay away from such kind of fraudulent activities and extremely painful compensation influence companies to think twice before planning such kind of activities. In addition to this, analysis part reflects that several complaints are raised at the part of employees with the support of the cited act. These different complaints are resolved by the respective authorities and legal actions are taken against the responsible people. In addition to this, SOX provided strength to employees to raise their voice and make it strict for audit team to report for the fraudulent accounting practices. This is because analysis part indicates that audit team in case of Enron and Waste Management already suffered from s everal kinds of charges. The last objective of the research Why accounting fraud has not gone away completely besides so much of improvements, control, detection and incentives? has been addressed with the analysis chapter and collection of secondary data. It has been found that inherent limitations influence the management to override the inherent control system and accordingly they get chance to commit the fraud. For this purpose, external audit should be conducted effectively so as to maintain the good performance of the business and meet the expectations of all related stakeholders. Moreover, casual approach of some organizations promotes such kind unethical activities, yet changing regulation and law are bringing changes in their working pattern too. The results of AIG make it clear that fraud has not gone ways completely due to personal greed, mutual benefit of employees and management. Also, the absence of suitable regulatory facilitates makes it typical for businesses to conduct the ethical practices . Limitations The present research is limited towards the time and budget where the time was the major constraint otherwise researcher could have collected primary information. Also, some of the secondary sources were restricted to use so the issue was faced in accessing wide range of information. However, researcher accessed several sites or sources for the collection of information. Moreover, the entire research was based on the secondary data only so it might be possible that aim of the study is not accomplish in the right manner. Yet, extensive efforts are put to bring out valid outcome and determine the successful completion of related research activities. Recommendations The recommendations related to protecting the firm from the fraud are explained as follows- Internal audit should be conducted on right time with the associated with skilled and competent personnel Employees should be provided training to keep the accounting statements updated in accordance with the specified rules and regulation. New procedures and policies related to accounting should be clear communicated to the staff so they can abide by the same Strict penalty should be imposed on the accounting staff who commits the fraudulent activities for the purpose of personal wealth. External audit should be free from any kind of bias and known people should not be engaged with that particular committee which will help in providing the right information and conducting the overall analysis in an effectual manner References Pompper, D. (2014). The sarbanes-oxley act: impact, processes, and roles for strategic communication.International Journal of Strategic Communication,8(3), 130-145. Basile, A., Handy, S., Fret, F. N. (2015). A Retrospective Look at the Sarbanes-Oxley Act of 2002-Has it accomplished its original purpose?.Journal of Applied Business Research,31(2), 585. Kim, S. (2014). Commentaries on Sarbanes Oxley Law of 2002-Impact on Accounting Profession, Corporate Governance and Management.Asia-Pacific Journal of Business Commerce,6(3), 1-18. Garner, D. E., McKee, D. L., McKee, Y. A. (2014).Accounting and the global economy after Sarbanes-Oxley. Routledge. Abdioglu, N., Bamiatzi, V., Cavusgil, S. T., Khurshed, A., Stathopoulos, K. (2015). Information asymmetry, disclosure and foreign institutional investment: An empirical investigation of the impact of the Sarbanes-Oxley Act.International Business Review,24(5), 902-915. Bryman, A. (2006). Integrating quantitative and qualitative research: how is it done?.Qualitative research,6(1), 97-113. Cho, J., Trent, A. (2006). Validity in qualitative research revisited.Qualitative research,6(3), 319-340. Oreilly, M., Parker, N. (2013). Unsatisfactory Saturation: a critical exploration of the notion of saturated sample sizes in qualitative research.Qualitative research,13(2), 190-197. Dickson-Swift, V., James, E. L., Kippen, S., Liamputtong, P. (2007). Doing sensitive research: what challenges do qualitative researchers face?.Qualitative research,7(3), 327-353. Mason, J. (2006). Mixing methods in a qualitatively driven way.Qualitative research,6(1), 9-25. Liamputtong, P. (2013).Qualitative research methods. Denzin, N. K., Lincoln, Y. S. (Eds.). (2011).The Sage handbook of qualitative research. Sage. Creswell, J. W., Clark, V. L. P. (2007). Designing and conducting mixed methods research. Smith, J. A. (Ed.). (2015).Qualitative psychology: A practical guide to research methods. Sage. Smith, J. A. (Ed.). (2007).Qualitative psychology: A practical guide to research methods. Sage. Silverman, D. (Ed.). (2016).Qualitative research. Sage. Miles, M. B., Huberman, A. M., Saldana, J. (2013). Qualitative data analysis. Sage. Clark, H., (2006). Sarbanes-Oxley Goes Global. [Online]. Available through: https://www.forbes.com/2006/07/13/leadership-sarbox-governance-cx_hc_0713sarboxgoesglobal.html [Accessed on 30th September 2017]. Martin, D.B.H, Hoffman, B. and Casey, E. F. (2004). Whistleblower Protection Under the SarbanesOxley Act. 8(5) Primack, S., 2012. The Financial Impact of the Sarbanes-Oxley Act on Small vs. Large US Public Companies. (PDF). Available at: https://live.econ.berkeley.edu/sites/default/files/Primack.pdf. [Accessed on 30th September 2017]. Waste Management. 2017. Theres more to our business than meets the eye. (Online). Available at: https://www.wm.com/us . [Accessed on 1st October 2017]. Enron Annual Report 2000. 2017 (PDF). Available at: https://picker.uchicago.edu/Enron/EnronAnnualReport2000.pdf . [Accessed on 1st October 2017]. Waste Management. 2013. (Online). Available at: https://investors.wm.com/phoenix.zhtml?c=119743p=irol-reportsannual . [Accessed on 1st October 2017]. Annual report 1992, 1993. (PDF). Available at: https://www.calrecycle.ca.gov/Publications/Documents/General/50393001.pdf. [Accessed on 1st October 2017]. American International Group. 2017. (PDF). Available at: https://www.aig.com/content/dam/aig/america-canada/us/documents/investor-relations/2007-10k.pdf. [Accessed on 1st October 2017].

Ups Swot Analysis free essay sample

Brief history on UPS UPS still relies on its chocolate-colored trucks, but United Parcel Service (UPS) aims to be more than a plain-vanilla delivery business. Seattle teens, Jim Casey and Claude Ryan started American Messenger Company, a phone message service, in 1907. They were soon making small-parcel deliveries for local department stores and in 1913 changed the companys name to Merchants Parcel Delivery. Service expanded outside of Seattle in 1919 when Merchants Parcel bought Oakland, California-based Motor Parcel Delivery. By 1930, the company, which had been renamed United Parcel Service, served residents in New York City (its headquarters from 1930 to 1975); Newark, New Jersey; and Greenwich, Connecticut. Starting with Los Angeles in 1952, UPS grew in relative obscurity as it expanded westward from the east coast and eastward from the west. The company was noticed nationally in 1972 when the US Postal Service referred to UPS as a competitor. In 1975 UPS crossed the border by serving Canada, and in 1976 it expanded to West Germany. We will write a custom essay sample on Ups Swot Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It started air express delivery in Louisville, Kentucky, in the late 1970s. By 1982 UPS Blue Label Air Service (now UPS 2nd Day Air) guaranteed 48-hour delivery anywhere on the mainland and Oahu, Hawaii. Overnight service (UPS Next Day Air) began in 1982 and became nationwide by 1985. Moving to Atlanta in 1991, the company began to focus on customer service. As part of a technology revamp, UPS created the electronic clipboard used by drivers to track packages and digitize signatures. UPS broadened its services and expanded geographically to better compete with rival FedEx and the U. S. Postal Service. In 2000, the company formed its e-Ventures unit to develop subsidiaries focused on supporting e-commerce businesses. In 2001 UPS bought Mail Boxes Etc. , a franchiser of stores that offer mail, packing, and shipping services. It also acquired global logistics management provider Fritz Companies, which was renamed UPS Freight Services, and expanded its financial services by buying First International Bancorp. The company also offers supply chain management services. Managers, employees, retirees, and the founders families own 90% of UPS and control 99% of the voting power. Present Day UPS In the society in which we live today, it is important for companies to have a comparative edge over their competition to survive in business. The main competition that UPS is facing today is FedEx. To be able to compete with FedEx, UPS must employ all of its forces to keep up with technology. UPS has paved the way in providing their customers with the latest technology to help with services. One thing that customers appreciate about UPS is the ease of use and the quickness of their service. J. D. Power and Associates ranked UPS highest in customer satisfaction. â€Å"Thirteen million times a day, customers place their trust in UPS – along with their packages – because they know they can count on our reliability,† said Kurt Kuehn, senior vice president UPS Worldwide Sales and Marketing. UPS is the world’s largest package delivery company and a global leader in supply chain services. The amount of technology that UPS uses involves a mass network of people and computers. According to their website, UPS has 3,600 technology employees. Those 3,600 employees use 260,000 computers. The main website of UPS has an average of 115 million hits during a single business day, with an average of 9. 1 million tracking request. In the year of 2003 the peak number of hits that their website was 209 million. UPS has 2,445 networks in its Global Telecommunications Network, with an average of 3. million packets being tracked daily using its network. One thing that is UPS has done right over the past 90 years is spend a tremendous amount of money on technology to provide their customers with new inventions. During the past decade UPS has poured more than $1 billion a year into technology and systems to boost customer services. At the same time they kept their costs low and their overall operations at a high level. One system that UPS uses is called Delivery Information Acquisition Device (DIAD). This is the brown handheld computer that UPS drivers carry around in their hands. With this system drivers can automatically capture customers signatures along with pickup, delivery, and time-card information. The drivers then place the DIAD into their truck’s vehicle adapter, an information-transmitting device that is connected to the cellular telephone network. Package tracking information is then transmitted to UPS’s computer network storage and processing in UPS’s main computers. From there, the information can be viewed world wide to provide information about deliveries and respond to questions by customers.

Paul Gauguin Essays

Paul Gauguin Essays Paul Gauguin Paper Paul Gauguin Paper Paul Gauguin started off like every man. He had a job, a wife, and children. By the time he was thirty-five he completely devoted himself to his art, which caused him to leave his life as he knew it. Hefirst sailed to Panama and Martinique to escape civilization; he was determined to live primitively. Sadly, illness forced him to move back to France where he spent some time with Van Gogh.He then spent two years in Tahiti writing his journal and painting some of his best works only to come back to France and make little to no money. Disheartened and stricken with syphilis he headed back to the South Seas. In 1897 he tried to commit suicide, failed and lived for five more years to paint. He died on Hiva Oa in the Marquesas Islands. Gauguins American debut was in 1913 during which was said, bold initiation, one who shipwrecked himself in his efforts to fully express his art. While Gauguin was still in Paris, before his overseas adventures, his colors were very dark and more realistic. The painting of tomatoes and a pewter tankard on a table is a good example. Here he used a natural looking red for the tomatoes, the pewter tankard looked silver, and everything was proportionate to each other. Three paintings stood out far more than the others did to me. Still life with three puppies, Ia Orana Maria, and Hina Te fatou are those three. The three puppies we saw in class of thefirst paintings by Gauguin I saw, that one left an impact. The colors were brilliant, and even though the pictured was kind of incoherent I still knew what was going on. Along with the color, the fact that nothing was scaled, the puppies were the same size as the cups. Ia Orana Maria showed me how Gauguin used subtle clues to let you know what was happening. Even thought the name of the painting is in the native Tahitian language, I still knew it was Christ, Mary, and if you looked hard enough you could seen an angel in the back left

Converting Cubic Inches to Cubic Centimeters

Converting Cubic Inches to Cubic Centimeters Cubic inches (in3) and cubic centimeters (cc or cm3) are common units of volume. Cubic inches is a unit used primarily in the United States, while cubic centimeters is a metric unit. This example problem demonstrates how to convert cubic inches to cubic centimeters. Cubic Inches to Cubic Centimeters Problem Many small car engines have an engine displacement of 151 cubic inches. What is this volume in cubic centimeters? Solution: Start with the conversion unit between inches and centimeters. 1 inch 2.54 centimetersThat is a linear measurement, but you need a cubic measurement for volume. You cannot simply multiply this number times 3! Instead, you form a cube in three dimensions. You may remember the formula for volume is length x width x height. In this case, length, width, and height are all the same. First, convert to cubic measurements:(1 inch)3 (2.54 cm)31 in3 16.387 cm3Now you have the conversion factor between cubic inches and cubic centimeters, so youre ready to complete the problem.Set up the conversion so the desired unit will be canceled out. In this case, we want cubic centimeters to be the remaining unit.volume in cm3 (volume in in3) x (16.387 cm3/1 in3)volume in cm3 (151 x 16.387) cm​3volume in cm3 2474.44 cm3Answer:A 151 cubic inch engine dispaces 2474.44 cubic centimeters of space. Cubic Centimeters To Cubic Inches You can reverse the direction of the volume conversion easily enough. The only trick is to make sure the correct units cancel out. Lets say you want to convert a 10 cm3 cube into cubic inches. You can use the volume conversion from earlier, where 1 cubic inch 16.387 cubic centimeters volume in cubic inches 10 cubic centimeters x (1 cubic inch / 16.387 cubic centimeters)volume in cubic inches 10 / 16.387 cubic inchesvolume 0.610 cubic inches The other conversion factor you could have used is: 1 cubic centimeter 0.061 cubic inches It does not matter which conversion factor you choose. The answer will come out the same. If youre not sure youre doing the problem correctly, you could work it both ways to check yourself. Check Your Work You should always check your work to make sure the resulting answer makes sense. A centimeter is a smaller length than an inch, so there are many cubic centimeters in a cubic inch. A rough approximation would be to say there are about 15 times more cubic centimeters than cubic inches. A value in cubic inches should be much smaller than its equivalent value in cubic centimeters (or, a number in cc should be over 15 times bigger than the number given in cubic inches). The most common mistake people make doing this conversion is not cubing the value being converted. Dont multiply it by three or add three zeros to it (three factors of ten). Cubing a number is multiplying it by itself three times. The other potential error is in reporting the value. In scientific calculations, its important to watch the number of significant digits in an answer.

Eco-Design's Cultural Context Essay Example | Topics and Well Written Essays - 2000 words

Eco-Design's Cultural Context - Essay Example All these factors have merged together to enforce a more compliant design of built environments and human processes. This paper will present the cultural context of â€Å"eco design† or ecological design as presented by Ken Yeang and other proponents of green or eco design. Discussion Ecological design emerged from the threat of industrialism as towns turn to cities and populations exploded. Social problems escalated as natural resources become depleted or damaged beyond repair. This called for emergency actions that pushed considerations for life outside of the earth. An early advocate for ecological design was African ecologist John Phillips who coined â€Å"the biotic community† as a holistic approach to ecology (1968, 17). It further provided links between individual actions and the dynamics of an entire biotic community. Philips introduced the holistic approach to architects and planners and the need to include ecology and all forms of life in their designs. It was said that Ian McHarg who wrote Design with Nature (1969) was influenced by Phillips and the lectures of Walter Gropius in Harvard who warned his students of the human greed that has interfered with the biological cycle of human community and the organic social structure (29). Gropius told his students to â€Å"love and respect the land almost religiously,† (Gropius, 1945, p20). He stressed that humans must act appropriately for survival and as true agent in evolution. Phillips enumerated the causes of the ecological crisis as the reckless laissez-faire economy, individualism, Western capitalist greed, chaotic urbanization, fragmentation of social structures, and lack of planning. His proposal was the oriental approach: non-anthropocentric, implicit but orderly planning, and respect for the biotic community. From here, McHarg promoted science-based modernist architecture and planning that integrated respect for nature such as that of the Tennessee Valley Authority in a time w hen space exploration was the trend globally, linking the moon traveller’s perspective of the Earth as a whole and not the westernized compartmentalism. McHarg’s proposal was for a landscape design of an organic community of plants, insects, fish, animals and birds that would allow human consumption based on the self-sustained capacity of the capsule equivalent to the self-sustained cabin. It mandates an inventory of the environment with energy as the currency thereby determining limitations, allowable and prohibited changes, and determination of stability and instability (McHarg, 1968, 93). He advocated a need for designers and architects to fit in well with the ecological system through their landscapes and buildings with design adjusted on the basic human needs. Enlightened but guided by space explorations, the 1970s had ecological designers adopted space technologies, analytical tools, and ways of living for a respite from the doomed industrial society: space cabin -like structures that could allow men to survive once Earth has become a dead planet like Mars. It was an ecological future outside of Earth exemplified by closed, artificial, liveable environments in space (Anker, 2005, 529). By 1969, the New Alchemy inspired by McHarg was launched with the slogan, â€Å"To Restore the Lands, Protect the Seas, and Inform the Earth’

Ernest Miller Hemingway Research Paper Example | Topics and Well Written Essays - 1750 words

Ernest Miller Hemingway - Research Paper Example Thesis statement: The compare and contrast study of the short stories A Clean, Well Lighted Place and Soldier's Home by Hemingway proves that both the works are with similar and dissimilar literary elements (special references to plot, character development, theme setting and mood). Compare and contrast The compare and study is based upon the literary elements like plot, character development, theme setting and mood. A. Plot The plot of the short story A Clean, Well Lighted Place is related to the problem of alienation felt by the senior citizens in the society. The old man in the story never shows eagerness to reveal his identity and personal details. Instead, the conversation between the waiters at the Cafe reveals the personal details about the old man. The narrator in the short story A Clean, Well Lighted Place, makes clear that â€Å"The waiter watched him go down the street, a very old man walking unsteadily but with dignity† (290). One can easily identify that the workà ¢â‚¬â„¢s plot is interconnected with the problems faced by human beings in their old age, disregarding their economic status. On the other side, the plot of the work Soldier's Home is interconnected with problems in human life, but from a different angle of view. For instance, one can easily identify that the author’s experience in wars and the alienation from the mainstream society can be seen as the motivation behind the plot. The protagonist (Harold Krebs) in the story is not ready to be free from the hangover of the war in Germany. In the short story Soldier's Home, the narrator points out that â€Å"He wanted to live along without consequences† (113). Besides, his hesitation to return to his native place with other soldiers reveals that he was not aware of his role in the society as a soldier. His return to his native place did not make any change in the society because he returned after a number years. His life with his family was not so successful because he was aware of the fact that his life is totally under the control of his father. At last, the protagonist is ready to break the shell of his dreamy world and faces the reality. To be specific, both the works deal with the problems in human life. The former work deals with the problems faced by elder citizens in a society, and the latter work deals with the problems faced by a soldier in his public and private domain. To be specific, the author chose human life as the plot for both the works and the only difference is in the treatment of the plot. B. Character development Some of the factors of character development in literature are concreteness, speech, behavior, motivation and change. Within this context, the main character (old man) in the short story A Clean, Well Lighted Place is displays concreteness because the author makes use of the waiters to provide information about him. This indirect technique proves to be successful because the conversation between the waiters unearths the specific characteristic of the main character. The old man’s speech with the waiters proves that he is able to take decisions of his own and others cannot change the same. Besides, he does not show any interest to communicate with others. The author provides ample importance to the strange behavior of the old man and the same proves that he is facing a number of problems in his family. Tyler states that â€Å" His suicidal attempt, his alcoholism, and his pathetic eagerness to stay at the deserted

Burdens of History Essay Example for Free

Burdens of History Essay The British imperial history has long been a fortress of conservative scholarship, its study separated from mainstream British history, its practitioners resistant to engaging with new approaches stemming from the outside – such as feminist scholarship, postcolonial cultural studies, social history, and black history. In this light, Antoinette Burton’s Burdens of History: British Feminists, Indian Women, and Imperial Culture, 1865-1915 represents challenges to the limited vision and exclusivity of standard imperial history. Burton’s Burdens of History is part of a budding new imperial history, which is characterized by its diversity instead of a single approach. In this book, the author examines the relationship between liberal middle-class British feminists, Indian women, and imperial culture in the 1865-1915 period. Its primary objective is to relocate â€Å"British feminist ideologies in their imperial context and problematizing Western feminists historical relationships to imperial culture at home† (p. 2). Burton describes Burdens of History as a history of â€Å"discourse† (p. 7). By this, she means the history of British feminism, imperialism, orientalism, and colonialism. Throughout the book, the author interposes and synthesizes current reinterpretations of British imperial history, women’s history, and cultural studies that integrate analyses of race and gender in attempts at finding the ideological structures implanted in language. In this book, Burton analyzes a wide assortment of feminist periodicals for the way British feminists fashioned an image of a disenfranchised and passive colonized female â€Å"Other†. The impact of the message conveyed was to highlight not a rejection of empire – as modern-day feminists too readily have tended to assume – but a British feminist imperial obligation. According to Burton, empire lives up to what they and many of their contemporaries believed were its purposes and ethical ideals. Burton based her book on extensive empirical research. Here, she is concerned with the material as well as the ideological and aware of the complexity of historical interpretation. Backed by these, the author particularly examines the relationship between imperialism and women’s suffrage. Burton brings together a remarkable body of evidence to back her contention that women’s suffrage campaigners’ claims for recognition as imperial citizens were legitimated as â€Å"an extension of Britains worldwide civilizing mission† (p. 6). Centering on the Englishwomans Review before 1900 and suffrage journals post 1900, the author finds an imperialized discourse that made British women’s parliamentary vote and emancipation imperative if they were to â€Å"shoulder the burdens required of imperial citizens† (p. 172). The author shows in Burdens of History how Indian women were represented as â€Å"the white feminist burden† (p. 10) as â€Å"helpless victims awaiting the representation of their plight and the redress of their condition at the hands of their sisters in the metropole† (p. 7). Responding both on the charge that white feminists need to address the method of cultural analysis pioneered by Edward Said and the imperial location and racial assumptions of historical feminisms, Burton explores the images of Indian women within Victorian and Edwardian feminist writing. In her analysis, the author argues that Indian women functioned as the ideological â€Å"Other† within such texts, their presence serving to authorize feminist activities and claims. By creating an image of tainted Oriental womanhood, and by presenting enforced widowhood, seclusion, and child marriage as â€Å"the totality of Eastern womens experiences† (p. 67), British feminists insisted on their own superior emancipation and laid claim to a wider imperial role. However, while feminists persistently reiterated their responsibility for Indian women, the major purpose of such rhetoric was to institute the value of feminism to the imperial nation. According to the author: â€Å"The chief function of the Other woman was to throw into relief those special qualities of the British feminist that not only bound her to the race and the empire but made her the highest and most civilized national female type, the very embodiment of social progress and progressive civilization† (p. 83). According to Burton, British feminists were, â€Å"complicitous with much of British imperial enterprise† (p. 25): their movement must be seen as supportive of that wider imperial effort. She sustains this argument through an examination of feminist emancipatory writings, feminist periodicals and the literature of both the campaign against the application of the Contagious Diseases Acts in India and the campaign for the vote. Indeed, the greatest strength of this book lies in the fact that Burton has made a n extensive search through contemporary feminist literature from a new perspective. In the process, she recovers some quite interesting subgenres within feminist writing. She shows, for instance, how feminist histories sought to reinterpret the Anglo-Saxon past to justify their own political claims and specifying some characteristic differences between explicitly feminist and more general womens periodicals. Certainly, Burton’s survey establishes the centrality of imperial issues to the British feminist movement, providing a helpful genealogy of some styles of argumentation that have persisted to the present day. Burdens of History is a serious contribution to feminist history and the history of feminism. In conclusion, Burton states that British feminists were agents operating both in opposition to oppressive ideologies and in support of them-sometimes simultaneously, because they saw in empire an inspiration, a rationale, and a validation for womens reform activities in the public sphere. Her arguments are persuasive; indeed, once stated, they become almost axiomatic. However, Burton’s work is to some extent flawed by two major problems. First, the author never compares the â€Å"imperial feminism†; rather she locates in her texts to other imperial ideologies. In addition, Burton does not subject imperialism to the same kind of careful scrutiny she turns on feminism. She does not define â€Å"imperialism† in her section on definitions, but uses the term – as she uses â€Å"feminism† – largely to denote an attitude of mind. Another problem is Burton’s failure to address the question of how feminist imperialism worked in the world more generally. It is true that feminists sought the vote using a rhetoric of cross-cultural maternal and racial uplift, however, one may ask: what were the effects of this strategy on the hearing accorded their cause, on wider attitudes toward race and empire, and, more specifically, on policies toward India? The author not only brushes aside such questions; she implies that they are unimportant. It seems that, for Burton, the ideological efforts of British feminists were significant only for British feminism. It can be argued that Burton’s difficulty in tracing the way Burdens of History works in the world is a consequence of her methodological and archival choices. The problem is not that the author has chosen to approach her subject through a â€Å"discursive tack† (p. 27), but rather that she has employed this method too narrowly and on too restrictive range of sources. While the author has read almost every piece of feminist literature, she has not gone beyond this source base to systematically examine either competing official documents, Indian feminist writings, or imperial discourses. Thus, Burton’s texts are treated either self-referentially or with reference to current feminist debates. Overall, Burton’s approach is useful in providing a critical history for feminism today, Certainly, it is as a critique of Western feminisms pretensions to universal and transhistorical high-mindedness that Burdens of History succeeds. However, if one wishes to map out the impact of imperial feminism not only on feminism today, but also on imperial practices and relations historically, one needs a study that is willing to cross the border between political history and intellectual history and to take greater methodological risks.

Should We Have Dropped the Atomic Bomb? :: World War II History

Should We Have Dropped the Atomic Bomb? The atomic bomb killed many innocent people, but it was necessary to end World War II. After World War II began in 1939, President Franklin Delano Roosevelt announced the neutrality of the United States. Many people in the United States thought that their country should stay out of the war. The people wanted the Allied Forces to have the victory. President Roosevelt also wanted an Allied victory because an Axis victory might endanger democracies everywhere. The United States equipped nations fighting the Axis with ships, tanks, aircraft, and other war materials. The Axis did not like this. Japan wanted to take over China, but China refused. China was led by Chiang Kai-Shek at the time. Japan wanted the United States to stop sending China supplies, but the United States refused. The United States opposed the expansion of Japan in Asia, so they cut off important exports to Japan. General Hideki Tojo was the Premiere of Japan. He and other Japanese leaders did not like the fact that Americans were sending war supplies to China and other countries in Asia. A surprise attack was ordered by Japan on December 7, 1941. The target was the U.S. naval base at Pearl Harbor, Hawaii. 360 planes bombed the naval base killing about 3,000 people and destroying many warships, aircraft carriers, and submarines. This was a catalyst that brought the United States into World War II. Albert Einstein predicted that mass could be converted into energy early in the century and was confirmed experimentally by John D. Cockcroft and Ernest Walton in 1932. In 1939, Otto Hahn and Fritz Strassmann discovered that neutrons striking the element uranium caused the atoms to split apart. Physicists found out that among the pieces of a split atom were newly produced neutrons. These might encounter other uranium nuclei, caused them to split, and start a chain reaction. If the chain reaction were limited to a moderate pace, a new source of energy could be the result. The chain reaction could release energy rapidly and with explosive force. Leo Szilard, Eugene Wigner, and Edward Teller, Hungarian-born physicists were frightened by the possibility that Germany might produce an atomic bomb. They insisted that Albert Einstein inform President Roosevelt about the possibility of the Germans making an atomic bomb. In late 1939 President Roosevelt ordered an American effort to make an atomic bomb before the Germans.

Curfew Laws: Helpful or Harmful? Essay

Curfew laws are being carefully examined right now. Some adults believe that they are necessary and that they help curb adolescent crime. Others believe that they violate rights and don’t really solve the problem at all. To look at this issue more closely, there are two articles, one in support of curfew laws, and one against it. The first article is by David Knight, who is in support of curfew laws. There are strengths to his article. First of all, he is a police officer who has seen teen crime firsthand. He is also a parent, so he knows that kids may tell their parents one thing (i. e. â€Å"I’m going to Johnny’s house†) but really do another, intentionally or unintentionally. Knight is convinced that at night, teens can get into trouble because fewer people are watching them. Also, he says that teens who are out at night are likely behaving in ways that are disruptive, like violating noise ordinances and drinking underage. Knight points out that no one, regardless of their age, has the right to disrupt others and be publicly annoying. These are all good points. However, Knight fails to point out what effect, exactly, curfews have had on the juvenile crime rates. He also ignores other possibilities in combating juvenile crime, such as counseling or afterschool programs, or the parent’s role. While it is true, as Knight says, that some kids will lie to their parents, it is insulting and ridiculous to assume that all kids will lie to their parents. Knight glosses over this idea, and one has to wonder how much he trusts his own kids. The second article is by Colin Miller, who opposes curfew laws. The strengths are the statistics he cites – that most juvenile crime occurs between the hours of 3 pm and 11 pm, with most occurring before 8 pm. He also states that afterschool programs have been shown to be far more effective in combating crime than curfews. Finally, curfews have cost cities a lot of money in increased police costs, money that Miller says could be used to fund afterschool programs and other ways to combat juvenile crime more effectively. Miller also says that curfews take away the parents’ rights, while making them more responsible for their teens’ behavior. The weaknesses of his article are that he doesn’t talk much about the actual effects of curfews on teens in the towns, he just says they are â€Å"ineffective. † He also doesn’t look at the law enforcement’s point of view much. I agree with Miller. Miller makes many more reasonable arguments than does Knight. Knight assumes that all kids are inherently bad, and that the only thing they would be doing on the streets is getting into trouble. While it’s easy to see how Knight would feel this way – he is a cop who deals primarily with teens in trouble – it is a false and troubling assumption about teens. Knight’s statement that all teens lie to their parents and that parents can’t control their kids without the law’s help is also ridiculous. This supposes no trust or respect between parents and kids, and many parents have raised their kids better than this. Miller recognizes that kids are often inherently good, and that those that aren’t are going to get in trouble just as much (and more) during the day as at night. Research has shown, as Miller states, that it is in the afterschool hours (when parents are still at work and kids are unsupervised) that kids are more likely to get in trouble, if they are going to get in trouble at all. What’s more, Miller is correct in saying that teens need the freedom to make choices if they are to learn to make good ones. Teens are nearly grown up, and if they can’t even choose to come home early (or to go to a good evening event, possibly at a friend’s house or at church), then how are they going to be entirely responsible for themselves in a year or two? Teens should be given more freedom as they grow up, not less. Finally, instead of punishing all teens who are out late at night, cops and the rest of society should worry about helping the teens who are in trouble, those who have already been in the system for doing something they shouldn’t. These teens need help, they need supervision, they need people to care about them and provide them with alternative activities. In general, money is much better spent on real crime prevention than punishing the innocent.

Al-Qaeda/Terrorism

Terrorism can be defined as threatening use of force or violence by a person or an organized group against people or property with the intention of intimidating or coercing societies or governments, often for ideological or political reasons. It is the act of terrorizing or the state of being terrorized. Most acts of terrorism are committed by terrorist organizations. Terrorist organizations use terror to accomplish their mission or objective. One of the most infamous terrorist organizations is Al-Qaeda. Established in 1988 by militant Islamist, Osama Bin Laden, Al-Qaeda traces all the way back to the Soviet War in Afghanistan. It operates as a network comprising both a multinational and stateless army. It has been designated as a terrorist organization by the United Nations Security Council, NATO, the European Union, the United Kingdom, the United States, and various other countries. The overall mission of Al-Qaeda is to attempt to overthrow godless regimes and replace them with Islamic regimes. Furthermore, the terrorist organization desires to convert al-Qaeda into an ideology and set of operating principles that can be loosely franchised in other countries without requiring direct command and control. Al-Qaeda also states several other missions which include gathering information about the enemy, the land, the installations, and the neighbors, kidnapping enemy personnel documents, secrets, and arms, assassinating enemy personnel as well as foreign tourists, and freeing the brothers who are captured by the enemy. Other missions also include spreading rumors and writing statements that instigate people against the enemy, blasting and destroying the places of amusement, immorality, and sin; not a vital target, blasting and destroying the embassies and attacking vital economic centers, blasting and destroying bridges leading into and out of the cities. The headquarters of infamous terrorist organization are not known anymore. al-Qaeda has known contacts and activities in the following countries: Afghanistan, Algeria, Bosnia, Chechnya, Eritrea, Kosovo, the Philippines, Somalia, Tajikistan, and Yemen, and now Kosovo. Additionally, al-Qaida has been linked to conflicts and attacks in Africa, Asia, Europe, the former Soviet Republics, the Middle East, as well as North and South America. All in all, their threat is not limited to these geographical areas because of worldwide connections. The group has targeted American and other Western interests as well as Jewish targets and Muslim governments it sees as corrupt or impious-above all, the Saudi monarchy. Above all, its main target is the United States of America. In 2005, Al-Quds Al-Arabi published extracts from Saif al-Adel's document â€Å"Al Qaeda’s Strategy to the Year 2020† which is a plan for the downfall of U. S. economy by the year 2020. Over the years, al-Qaeda has been involved in many terrorist attacks. The terrorist group has undergone proper military training, and is capable of commanding insurgent forces in order to carry out its attack. Al-Qaeda linked attacks include: The attempted December 2009 bombing of a Detroit-bound Northwest Airlines flight and an October 2007 suicide bombing that narrowly missed killing former Pakistani Prime Minister Benazir Bhutto. Two months later, another bomber succeeds in killing the former prime minister; Pakistani officials blame Baitullah Mahsud, a top Pakistani Taliban commander with close ties to al-Qaeda. Other attacks include: the February 2006 attack on the Abqaiq petroleum processing facility, the largest such facility in the world, in Saudi Arabia, the July 2005 bombings of the London public transportation system, and the March 2004 bomb attacks on Madrid commuter trains, which killed nearly 200 people and left more than 1,800 injured. On September 11, 2001, Al-Qaeda was involved in one of the most devastating attacks on the United States, hijacking four U. S. airplanes, two of which crashed into the World Trade Center, and a third of which crashed into the Pentagon. 9/11 resulted in over 3,000 deaths and $95 billion worth of damage, lost of taxes, and clean-up costs to the city of New York. In the aftermath of 9/11, Bin Laden issued several messages praising the attacks, but denying Al-Qaeda’s involvement. This was just one example of the terrorist group’s usage of the media. Al-Qaeda has become extremely reliant on media. It uses media to further its cause by garnering publicity towards its cause. The media is used to publicize its corrupt Islamic institutions, organizations, and ideas. All things considered, Al-Qaeda is shrinking. The leadership ranks of the main al-Qaeda terrorist network have been reduced to just two figures whose demise would mean the group’s defeat. Although the terrorist group is shrinking, it is important that the American people stay on alert. There will probably always be a fear of the terrorist group’s reemergence, but as long as we stay a step ahead and do not underestimate the group, the American people will be a-okay.

Free Essays on Sir Isaac Newton

Sir Isaac Newton was born on Christmas day of 1642, in Woolsthorpe, England. As a lad, Newton showed extraordinary signs of intelligence. He was always reading books to expand his knowledge. He studied for five years at the University of Cambridge, and with the help of a common red fruit and Galileo; Sir Isaac formulated the three fundamental laws of motion. All of the following examples neglect friction and air resistance. Newton’s first law of motion is the law of inertia, which states that a body at rest or motion tends to stay at rest or motion. Suppose a car, going 30 M.P.H., hits a pole. The driver would be ejected out the windshield, because his body would want to stay in motion. If that same car were to take a turn to quickly and loose traction, it would continue in the same direction it was going. Before this guy did all the stupid stuff I just said, he set a mug of coffee on the top of his car, while he put air in his tires at the air pump. He then got in his car and drove away, forgetting about the mug. When he finally realized he forgot it, he pulled over to get it, but it was gone. He went back to the air pump to find his shattered mug on the ground. This crazy man later decides to go bowling, so he puts a bowling ball in the hatch of his car. He peels out, because he is late and hears a shatter. The man pulls over and sees a bowling ball sized hole in the back windshield. What an idiot! Newton’s second law of motion is the law of force and acceleration, which can be summed up by the equation F=MA. The acceleration that is produced is dependent on the mass. If I pushed a bike up a hill, I would get more acceleration than if I pushed a car up a hill of equal size. Suppose I have two identical corvettes. Jeff Gordon drives one, and a 500 lb. Fat man drives the other. The fat man’s would have a slower acceleration, because his mass is greater. Two rockets, accelerating at 500 (m/s)/s, shot up in ... Free Essays on Sir Isaac Newton Free Essays on Sir Isaac Newton Sir Isaac Newton was born on Christmas day of 1642, in Woolsthorpe, England. As a lad, Newton showed extraordinary signs of intelligence. He was always reading books to expand his knowledge. He studied for five years at the University of Cambridge, and with the help of a common red fruit and Galileo; Sir Isaac formulated the three fundamental laws of motion. All of the following examples neglect friction and air resistance. Newton’s first law of motion is the law of inertia, which states that a body at rest or motion tends to stay at rest or motion. Suppose a car, going 30 M.P.H., hits a pole. The driver would be ejected out the windshield, because his body would want to stay in motion. If that same car were to take a turn to quickly and loose traction, it would continue in the same direction it was going. Before this guy did all the stupid stuff I just said, he set a mug of coffee on the top of his car, while he put air in his tires at the air pump. He then got in his car and drove away, forgetting about the mug. When he finally realized he forgot it, he pulled over to get it, but it was gone. He went back to the air pump to find his shattered mug on the ground. This crazy man later decides to go bowling, so he puts a bowling ball in the hatch of his car. He peels out, because he is late and hears a shatter. The man pulls over and sees a bowling ball sized hole in the back windshield. What an idiot! Newton’s second law of motion is the law of force and acceleration, which can be summed up by the equation F=MA. The acceleration that is produced is dependent on the mass. If I pushed a bike up a hill, I would get more acceleration than if I pushed a car up a hill of equal size. Suppose I have two identical corvettes. Jeff Gordon drives one, and a 500 lb. Fat man drives the other. The fat man’s would have a slower acceleration, because his mass is greater. Two rockets, accelerating at 500 (m/s)/s, shot up in ...

How to Give and Receive Gifts in English

How to Give and Receive Gifts in English Every culture has its own customs for gift-giving, and there are special words and phrases for such occasions in every language, including English. Whether youre new to the language or are fairly proficient, you can learn what to say when youre giving or receiving a gift in just about any situation. Formal and Informal Situations In much of the English-speaking world, it is customary to strike the right tone when giving and receiving gifts. In informal situations, such as when youre with friends or family, gift-givers and their lucky recipients can both be casual or clever. Some people like to make a big fuss when they give presents; others are very modest. The important thing is to be sincere.  Speech tends to be more conservative in formal situations such as a wedding or a workplace or when giving or receiving a gift from someone you dont know well. Phrases for Giving Gifts Here are some common informal phrases you can use when youre giving a gift to a close friend, family member, or loved one: I got you something. I hope you like it.Look what I have for you!I thought you might like this for ...Happy Birthday! [Happy Anniversary!] Heres a little gift/present for you.[Handing present to someone] Enjoy!Its only something small, but I hope you like it.Heres a little present for you.Guess what I bought you! These are a few common phrases for gift-giving in formal settings, such as a wedding or business dinner: [Name] Id like to give you this present/gift.[Name], This is a present that I/we/staff/got you.  Id like to present you with this ... [very formal, used when giving an award or special present]In the name of [xyz], Id like to give you this present.  [also very formal]Here is a token of our appreciation. Phrases for Receiving Presents A sincere thank you spoken with a smile is the only English phrase you really need when someone gives you a gift. But if you want to expand your vocabulary, youll want to know some other phrases to use in different situations: Thank you so much!Thats so kind!You shouldnt have!Thank you! Its beautiful.I love it! Ill put it on / hang it up [etc.] immediately.That is so thoughtful of you. It matches my ... perfectly!How did you know Ive always wanted a ... to go with my...?Thank you. I really needed a ...Fantastic! Ive been thinking about getting a ...This is exactly what I needed. Now, I can ...How kind of you! Ive always wanted to see ... in concert / at the movies / at an exhibition.Wow! This is a dream come true! Tickets for ...Thank you so much! Ive hoped/wanted to travel to ... for a long time. Practice Dialogues Now that you know more about what to say when you give or receive a present, youll want to practice the statements to keep your skills sharp. The following two dialogues are a good place to start. The first one is an informal setting between two people who know each other. The second dialogue is what youd hear in a formal setting like an office.   Informal Friend 1: Tammy, I need to talk to you for a moment. Friend 2: Anna, hi! Its good to see you. Friend 1: I got you something. I hope you like it. Friend 2: Im sure I will. Let me open it! Friend 1: Its only something small. Friend 2: Come on. Thank you so much! Friend 1: ... Well, what do you think? Friend 2: I love it! It matches my sweater! Friend 1: I know. Thats why I bought it. Friend 2: How did you know Ive always wanted a broach to go with this sweater? Friend 1: Im glad you like it. Friend 2: Like it? I love it! Formal Colleague 1: Your attention, your attention! Tom, could you come over here? Colleague 2: Whats this? Colleague 1: Tom, in the name of everybody here, Id like to give you this token of our appreciation. Colleague 2: Thank you, Bob. This is an honor. Colleague 1: We thought you might be able to use this at home. Colleague 2: Lets see ... let me open it. Colleague 1: The suspense is killing us. Colleague 2: Youve wrapped it up tight! ... Oh, its beautiful. Colleague 1: What do you think? Colleague 2: Thank you so much! This is exactly what I needed. Now I can get to work building that birdhouse. Colleague 1: We had a little help from your wife. She told us about your love of woodworking. Colleague 2: What a thoughtful gift. Ill put it to good use immediately. Colleague 1: Thank you, Tom, for all youve done for this company. Colleague 2: My pleasure, indeed. To Learn More Its also important to learn how to pay someone a compliment in English.  Both of these tasks require you to say thank you. This is known as a language function. Learning these important functional phrases can help you become more fluent in a wide variety of social situations.

Treatment of Accounting Issues Case Study Example | Topics and Well Written Essays - 500 words

Treatment of Accounting Issues - Case Study Example It is strongly advised to you to take a closer look at every issue along with its relevant treatment and feel free to consult me, had you require any further assistance. Marketing and Advertising Expenses According to the International Financial Reporting Standards, the marketing and advertising expenses should be charged to Income Statements the year which these marketing and advertising expenses incur. In the light of above criteria, the policy adopted by Mr. Julian to expense out 50% of the marketing and advertising expenditures in the profit and loss account while capitalizing the rest of 50% of the expense in the balance sheet and amortizing over the period of 5 years, seems as a deviation from the IFRS. Since, Mr. Julian is mainly interested in presenting the financial statements more profitable, that is why Mr. Julian has adopted this strategy. In this way, he could have avoided the 50% expenditures incurred the current year which would eventually have increased the profits su bstantially. Therefore, Mr. Rafael should disregard this policy of Mr. Julian and should instruct him to rectify the financial statements and charge out the capitalized amount of marketing and advertising expenses for the current year. Slow Moving Inventory The older policy of writing off the slow moving inventory was a bit conservative approach.