Telecommunications Device for the Deaf (TDD) Essay Example

Media communications Device for the Deaf (TDD) Paper Media communications Device for the Deaf (TDD)  â â â â â â â â â â TDD is a â€Å"terminal gadget utilized broadly by hard of hearing individuals for text correspondence over phone lines† (Computer Dictionary Online). As indicated by the PC word reference, the abbreviation TDD is some of the time extended as Telecommunication Display Device yet is commonly viewed as gotten from Telecommunications Device for the Deaf.† It was shown that the hard of hearing typically lean toward the term â€Å"TTY† (short for teletypewriter) rather than â€Å"TDD† (Computer Dictionary Online).  â â â â â â â â â â A customary TDD gadget is about the size of a little PC a QWERTY console and little screen that utilizes LEDs or a LCD screen to show composed content electronically (Computer word reference Online). TDDs likewise have a little spool of paper on which text is printed. The content is transmitted live to a good gadget by means of a phone line (wikipedia.org). We will compose a custom paper test on Telecommunications Device for the Deaf (TDD) explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Telecommunications Device for the Deaf (TDD) explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Telecommunications Device for the Deaf (TDD) explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer  â â â â â â â â â â  According to the World Health Organization, â€Å"hearing hindrance alludes to finish or incomplete loss of the capacity to get notification from one or the two ears. The degree of weakness can be gentle, moderate, extreme or profound.† People with hearing disability has issues with correspondence. They experience difficulty getting addresses and recognizing peril. They dont approach significant distance correspondence without the guide of an extraordinary gadget. They likewise have issues with access to crisis administrations. To address this issue, the ADA (Americans with Disabilities Act) was actualized to give individuals who have serious discourse or hearing inabilities equivalent access to crisis services.â It permits direct access to 9-1-1 utilizing TTYs, TDDs and PC modems (Brown).  â â â â â â â â â â The TDD permits the clients to convey by instant messages that each gathering then again sends by means of a console (Brown). This makes it is a helpful apparatus for those with a consultation disability. Jeryl Lynn Brown, an educator and facilitator at the Specialized Sheriffs Center, brought up four manners by which a TTY/TDD call might be gotten (Brown). They are as per the following: a. Electronic tone. The guest may caution you that you are getting a TTY/TDD call by squeezing the space bar on their machine. This electronic tone distinguishes the TTY/TDD call. b. As a rule, a TTY/TDD call will be a quiet call. Every quiet call ought to be treated as potential TTY/TDD calls. c. Blended voice. May fill in as an alarm to the consider taker that the call is originating from a TTY/TDD. d. A hand-off declaration may come in, which serves to advise the consider taker that the call is from a TTY/TDD or PC modem. What's more, the TDD could be utilized to put calls to a Telecommunications Relay Service (TRS). The TRS â€Å"allows a TTY/TDD client and a conventional phone client to impart through the phone organize by means of a correspondence partner who fills in as a course to transfer data between the parties† (Brown). It isn't fitting for the individuals who have hearing incapacities to utilize this administration on account of a crisis, because of the postpone that might be caused in handing-off the data (Brown).  â â â â â â â â â â J.L. Earthy colored brought up certain issues and dangers with respect to the utilization of this gadget. The primary issue worth referencing is that individuals from the discourse and almost deaf networks typically don't chat much of the time with people outside of their networks. Subsequently, a few issues can happen when speaking with this extraordinary populace. The subsequent issue is that the client may not be extremely acquainted with the TTY/TDD machine. This could prompt moderate interchanges and to an expanded misery level of the guest. The third issue is that the guest can't be hindered while they are transmitting. This would represent an issue on the off chance that they are transmitting long and unnecesary messages. The fourth issue depends on the clearness of correspondence. The language of an individual with a consultation impedance did not depend on English linguistic structure word request since English is just their subsequent langu age. Accordingly, their sentences won't be syntactically right. The last issue that should be tended to is that a telecommunicator ought to abstain from utilizing English sayings, for example, hold, remain on the line or dropped. This is on the grounds that the almost deaf and discourse hindered individuals may not be acquainted with slang and articulations, and may wind up taking it truly.  â â â â â â â â â â Before the development of the TTY/TTD, there was no other gadget that gave a similar sort of administration for the hard of hearing and the in need of a hearing aide. The utilization of moment significant distance correspondence was an issue for them. The main famous choices are speaker gadgets, for example, enhancer handsets (for open telephones), phone handsets, and compact intensifiers that can be utilized to support up the volume of phones (Laurent Clerc National Deaf Education Center, 2001). References Earthy colored, J.L. (N.D.). What is TTY and TDD? Recovered December 26, 2007 from North  Carolina Justice Academy database (NCJA). PC Dictionary Online. (2007). Media communications Device for the Deaf. Recovered  â â â â â â â â December 26, 2007 from Computer-Dictionary-Online.org database. DiPietro, L., Williams, P., Kaplan, H. (2001). Alarming and Communicating Devices for Deaf and Hard of Hearing Peopleâ€Whats Available Now. Recovered December 26,  2007 fromâ Laurent Clerc National Deaf Education Center database. Wikipedia. (2007, December 22). Media communications Device for the Deaf. Recovered  â â â December 26, 2007 from Wikipedia.org database.

In the late 20th century some people could be regarded or see themselves as victims of globalisation Essay Example For Students

In the late twentieth century a few people could be viewed or consider themselves to be casualties of globalization Essay Basically assess the manner in which authors have spoken to these individuals to show how globalization has made perspectives that have influenced them. Globalization has seen the disintegration of customary limits, with the end goal for innovation to grow the correspondence of all inclusive facts, falling time and separation, and homogenize worldwide and neighborhood developments of reality into a solitary social character. This culture of societies, be that as it may, keeps up values which sustain negative effects upon the neighborhood, defrauding ones social condition and personality on different levels as can be seen in Seamus Heaneys sonnets Digging and Requiem for the Croppies, and Annie Proulxs tale The Shipping News. These writings alongside others including Yasumara Morimaras visual The Slaughter Cabinet II, the film Snow Falling on Cedar, and the Television arrangement Star Trek: Voyager; utilize different methods and ideal models to outline how withdrawing turns into a method of rocking the boat, through protecting the neighborhood. These writings delineate the manner in which globalization has made various perspectives, w hich have frequently accentuated the way one battles to avoid the worldwide, or equalization both social powers. These various perspectives have regularly come to presence, because of people who become mindful of the crumbling of the characteristics which make their neighborhood conventional and illuminating. In Heaneys Digging, the writers utilization of auxiliary divisions emblematically bolsters the way toward withdrawing, investigating his Irish legacy. The shout of by god and theoretical idea of the elderly person, for example, passes on a feeling of reverence for the conventional associations between the Irish and their territory By god, the elderly person could deal with a spade. Much the same as his father. The political talk, in any case, made by the pens nature of being cozy as a firearm; and the incongruity where the pen or the Global is expected to impart nearby qualities; shows that the author has acknowledged that the exploitation of the neighborhood is unavoidable and unpreventable. These Global powers, in any case, has driven Heaney to recommend to the responder that in spite of the fact that the past can't be supplanted, and an absolute complete return can be made, there is a substitute method to burrow and follow men like them, utilizing techniques of the worldwide against itself The squat pen rests, sick burrow with it. Globalization has supplanted national limits, affecting ones understandings of their lives to a degree in which they are compelled to react through adjusting to guidelines, disgusting or enduring as casualties incapable to discover a personality or network to have a place with. Like Digging, the utilization of auxiliary divisions in The Shipping News, fundamentally represents Quoyles retreat, and uncovers to the responder the tremendous differences among worldwide and neighborhood esteems. Quoyles adolescence, for example, innovatively portrays the worldwide as shallow and unaccommodating disappointment of an ordinary appearanceat sixteen he was covered under a casement of substance All one can do in these worldwide circumstances which influence ones discernment is to create tricks to avoid gazes. This portrayal of the worldwide as ailing in substance and independence is additionally underlined by Petal Bear, whos Thin. Clammy. Hot. Appearances are differentiated to the dark sillines s in her passing, when she endeavors to offer their kids to a pedophile, and bites the dust in an auto accident. The arranger henceforth, features the consistency and negative effects the worldwide has on a person. Newfoundlands differentiating festivities of neighborhood customs, for example, the Christmas event in section thirty four, represents the manner in which the nearby is strong a compass of best clothesthe puff of scented bodies, a mumble like honey bees over a red field The similitude of the honey bees clearly proposes that the neighborhood network is content, because of simplicities the get-together of a little horde of individuals. Inside this common air, Quoyles character can create, as found in his last discussion with Tert Card spouse! not going down there, shes remaining right here. Remain at home where she has a place. With which in response, Quoyle, strolls off to his kids, representative of Proulxs depiction of the neighborhood as restoring ones confidence throughout everyday life. Basically, through differentiating worldwide and nearby settings, the author threatens the Globals exploitation of people, and changes Quoyles encounters into an image of local people becoming str onger through its battle with the worldwide. Lifetime Goals and Achievements EssayGlobalisation might be amazingly persuasive to a certain extent, where it might turn into a hindrance to those withdrawing from exploitation. In Snow Falling on Cedars the arrangers multiculturalism of American and Japanese neighborhood networks, withdrawing from an all ruinous worldwide network, represents the manner in which the nearby may adjust through incorporating withdrawing networks together. The differentiation of flashbacks anyway outlines the degree to which worldwide perspectives influence the neighborhood. The procession scene, for example, is like the Christmas Pageant, and differentiations to the flashbacks of World War II, where Japanese individual residents are put into death camps. The stopping of the music, the spatial separation between the pontoon sending out the Japanese individuals and the island makes an emotional visual effect, persuading us that, now and again, the possibility the nearby soul retreat, after the disintegra tion of collective qualities, is moderately less. Withdrawing from the worldwide establishes a rejection of worldwide ways and a safeguarding of differentiating customary qualities so as to keep away from an exploitation the worldwide propagates. As the writings appear through making emblematic associations with worldwide and nearby ideas, globalization has made a huge woven artwork of goals and qualities. The portrayals of ones retreat, propose that the worldwide is all devouring, and adversely impacts upon neighborhood culture, as industrialism, realism and indulgence dissolve conventions and character. Withdrawing is along these lines progressively ideal, in any case, may not generally be conceivable because of the degree societies have gotten normalized. A portion of the writers, in any case, delineate that the worldwide can give advantages to suit the deficiencies of the neighborhood. Also, thusly, the vast majority of the writings point to the perfect that there is a need to incorporate worldwide and nearby viewpoints a glocal ised culture, so as to significantly bolster ones personality in the twentieth century.

Situational Theory of Leadership

Situational Theory of Leadership Theories Print The Situational Theory of Leadership By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Reviewed by Reviewed by Amy Morin, LCSW on October 01, 2019 facebook twitter instagram Amy Morin, LCSW, is a psychotherapist, author of the bestselling book 13 Things Mentally Strong People Dont Do, and a highly sought-after speaker. Learn about our Wellness Board Amy Morin, LCSW on October 01, 2019 Chris Ryan / Getty Images More in Theories Behavioral Psychology Cognitive Psychology Developmental Psychology Personality Psychology Social Psychology Biological Psychology Psychosocial Psychology In This Article Table of Contents Expand 4 Primary Leadership Styles Maturity Levels Leadership Styles and Maturity Flexible Leadership Model SLII Model SLII Leadership Styles Situational Factors View All Back To Top The situational theory of leadership suggests that no single leadership style is best. Instead, it all depends on the situation at hand and which type of leadership and strategies are best-suited to the task. According to this theory, the most effective leaders are those that are able to adapt their style to the situation and look at cues such as the type of task, the nature of the group, and other factors that might contribute to getting the job done. Situational leadership theory is often referred to as the Hersey-Blanchard Situational Leadership Theory, after its developers, Dr. Paul Hersey, author of The Situational Leader, and Kenneth Blanchard, author of One-Minute Manager. Hersey and Blanchard’s Leadership Styles Hersey and Blanchard suggested that there are four primary leadership styles: Telling (S1): In this leadership style, the leader tells people what to do and how to do it.Selling (S2): This style involves more back-and-forth between leaders and followers. Leaders sell their ideas and message to get group members to buy into the process.Participating (S3): In this approach, the leader offers less direction and allows members of the group to take a more active role in coming up with ideas and making decisions.Delegating (S4): This style is characterized by a less involved, hands-off approach to leadership. Group members tend to make most of the decisions and take most of the responsibility for what happens. Maturity Levels The right style of leadership depends greatly on the maturity level (i.e., the level of knowledge and competence) of the individuals or group. Hersey and Blanchards theory identifies four different levels of maturity, including: M1: Group members lack the knowledge, skills, and willingness to complete the task.M2: Group members are willing and enthusiastic, but lack the ability.M3: Group members have the skills and capability to complete the task, but are unwilling to take responsibility.M4: Group members are highly skilled and willing to complete the task. Matching Leadership Styles With Maturity Levels The Hersey-Blanchard model suggests that the following leadership styles are the most appropriate for these maturity levels: Low Maturity (M1)â€"Telling (S1)Medium Maturity (M2)â€"Selling (S2)Medium Maturity (M3)â€"Participating (S3)High Maturity (M4)â€"Delegating (S4) A Flexible Leadership Model A more telling style may be necessary at the beginning of a project when followers lack the responsibility or knowledge to work on their own. As subordinates become more experienced and knowledgeable, however, the leader may want to shift into a more delegating approach. This situational model of leadership focuses on flexibility so that leaders are able to adapt according to the needs of their followers and the demands of the situation. The situational approach to leadership also avoids the pitfalls of the single-style approach by recognizing that there are many different ways of dealing with a problem and that leaders need to be able to assess a situation and the maturity levels of subordinates in order to determine what approach will be the most effective at any given moment. Situational theories, therefore, give greater consideration to the complexity of dynamic social situations and the many individuals acting in different roles who will ultimately contribute to the outcome. The SLII Model The Situational Leadership II (or SLII model) was developed by Kenneth Blanchard and builds on Blanchard and Herseys original theory. According to the revised version of the theory, effective leaders must base their behavior on the developmental level of group members for specific tasks. The developmental level is determined by each individuals level of competence and commitment. These levels include: Enthusiastic Beginner (D1): High commitment, low competence.Disillusioned Learner (D2): Some competence, but setbacks have led to low commitment.Capable But Cautious Performer (D3): Competence is growing, but the level of commitment varies.Self-Reliant Achiever (D4): High competence and commitment. SLII Leadership Styles SLII also suggests that effective leadership is dependent on two key behaviors: supporting and directing. Directing behaviors include giving specific directions and instructions and attempting to control the behavior of group members. Supporting behaviors include actions such as encouraging subordinates, listening, and offering recognition and feedback. The theory identifies four basic leadership styles, including: Directing (S1): High on directing behaviors, low on supporting behaviors.Coaching (S2): High on both directing and supporting behaviors.Supporting (S3): Low on directing behavior and high on supporting behaviors.Delegating (S4): Low on both directing and supporting behaviors. The main point of SLII theory is that not one of these four leadership styles is best. Instead, an effective leader will match his or her behavior to the developmental skill of each subordinate for the task at hand. Important Situational Factors Experts suggest that there are four key contextual factors that leaders must be aware of when making an assessment of the situation. These factors include: Leaders need to consider the relationship between the leaders and the members of the group. Social and interpersonal factors can play a role in determining which approach is best. For example, a group that lacks efficiency and productivity might benefit from a style that emphasizes order, rules, and clearly defined roles. A productive group of highly skilled workers, on the other hand, might benefit from a more democratic style that allows group members to work independently and have input in organizational decisions.The leader needs to consider the task itself. Tasks can range from simple to complex, but the leader needs to have a clear idea of exactly what the task entails in order to determine if it has been successfully and competently accomplished.The level of authority the leader has over group members should also be considered. Some leaders have power conferred by the position itself, such as the capacity to fire, hire, reward, or reprimand subordinates. Other leaders gain pow er through their relationships with employees, often by gaining respect from them, offering support to them, and helping them feel included in the decision-making process.As the Hersey-Blanchard model suggests, leaders need to consider the level of maturity of each individual group member. The maturity level is a measure of an individuals ability to complete a task, as well as his or her willingness to complete the task. Assigning a job to a member who is willing but lacks the ability is a recipe for failure. Being able to pinpoint each employees level of maturity allows the leader to choose the best leadership approach to help employees accomplish their goals.

Top 12 Books The Holy Roman Empire

Identity and Belonging Essay Samples - an Outline

Identity and Belonging Essay Samples - an Outline The War Against Identity and Belonging Essay Samples To begin with, they ought to find what they're passionate about. That's what happened to me. Our identity can frequently be challenged. I would not have thought that. Nevertheless, you willsomeday Jackie. Exactly like Pearl Bailey has said, we have to change so as to survive. Sometimes she found it simpler to indulge Judith. When they find that thing they ought to come across people that are passionate about the exact thing. While we don't choose our families, we can select the close connections we forge with different men and women. On a literal level it's typical of the type of house a migrant family might decide to dwell in. For instance, a man might have the status of father in his loved ones, and is thus anticipated to nurture, educate, guide and guard his children. This can reaffirm the person's identity in society. They've now risen to attain more than nation al status but international also. After the requirements of food and shelter, we have to receive a feeling of acceptance from our peers and societal groups the certain individual revolves around to be able to judge our worth as a person to society. While we're changing, there are parts of identity that we don't have any control over and cannot be changed. Conforming to the demands of a group can often stifle one's true identity, and therefore a person can opt not to belong to a specific group. This approach attempts to spell out the developmental processes of Latino population which basically takes into consideration the feeling of self as a portion of an ethnic culture. Norbu thus demonstrates within this connection an authentic sense of belonging and its positive outcomes are found outside relationships. An individual can besides hold several functions and positions like an uncle. In other scenarios, forget the research step. The Good, the Bad and Identity and Belonging Essay Samples That is the reason we wish to belong somewhere. In addition, it fosters a feeling that we're accepted and loved. Belonging is felt through an individual when they're ready to acquire an understanding of themselves in regard to others. It is a basic need and we all need to belong in some way. Finding Identity and Belonging Essay Samples Online At this time, many are in a dilemma and it will become difficult for them to obtain an area in their new surroundings. It's frequently trick y to belong if we hold various thoughts. Peetr opportunities and values would enable the persona to feel a feeling of worth, since he's not able to distinguish these aspects, there's no feeling of belonging. Finally, relationships are frequently the connections in which individuals locate the truest sense they belong, but the fulfillment of the fundamental need to belong isn't strictly restricted to the confines of a relationship. To derive a real awareness of credence sometimes requires via media. To acquire a real awareness of acceptance sometimes requires compromise. Occasionally a compromise has to be made. Conversely, relationships that do not fit the traditional model of this sort of connection and therefore bring about negative outcomes for individuals can ultimately result in a legitimate sense of not belonging and its related notions of isolation and disaffection. Once an individual decides they do not need to belong to a particular group or community, they demonstrate strength and courage, along with a dominant, unique identity that's ready to cope alone. Therefore belonging is a simple need and we all must belong. Within this time of tweeting and snapchatting it's important to us to have a feeling of belonging. So as to belong to a group, we must give up a number of our personal freedom. A planning stage which leads to the essay outline will help to stick to the logic and include every req uired thought retrieved during the practice of brainstorming. PaperCoach can assist you with all your papers, so take a look at this time! All these thesis statements can be utilised as starting points for arguments about belonging! A choice to conform and belong, however, does not absolutely reap optimistic consequences. It is comparable to the reflective paper. Write down the most intriguing ideas on an individual paper. Mothers normally have complementary roles. Families ideally offer love. This isn't an instance of the work generated by our Essay Writing Service. To acquire a distinctive essay Hire Writer. A cultural identity essay is a kind of creative or academic writing that expresses the sensation of belonging to a specific culture credited to the growing up and becoming a distinct person with its personality. It is one which could be categorized as an over the top comedy. This is an essential portion of the film as it brings out the element of a film which can be watched by means of a family setup. The movie is a comedy drama that's simple to watch and revel in.

Importance of College Education Free Essays

Student Name: Student Identification Number: Course Number and Title: ENG110. 6. 3 Achieving Academic Excellence Assignment Number and Title: Writhing Assessment 5_06 Date of Submission: April 10, 2013 The importance of a college education to me will allow me grow professionally as well personally. We will write a custom essay sample on Importance of College Education or any similar topic only for you Order Now Obtaining my degree will benefit me by helping me get the proper education to help further my career I chose in Human Resources. It will open a whole new world for me and allow me to grow. I can obtain my degree which is very important because I want to be financially stable and have a career in Human Resources. College will open doors and provide me with better opportunities than just having a high school diploma. Having a college degree for me would help me achieve what I want and where I want to go. That is to have a stable job and have a decent income coming in so I can live comfortable. One of my reasons for me to go back to college is my only son. He is thirteen now and I am hoping to get my degree before he graduates out of high school. I want him to have a positive role model to look up to. I want him to understand what a college education can provide to him if that’s the path he chooses after high school graduation. My lifelong goals sent me back to school so I can better my life and show my son what a college degree can take you. I’m hoping it will help me get a better job so that I will be able to provide for myself and my son. According to Mr. Scott Reed â€Å"with a definite, step-by-step – ah, what a difference it makes! You cannot fail, because each step carries you along to the next, like a track†. One can be more competitive in the growing job market. Having a college degree is going to help me pursue what I want and will help me grow personally and professionally. I chose to further my education at Ashworth because of the flexibility of taking classes online and being a full time mom and having a full time job, Ashworth made it possible to go back to school. In this day and age it’s hard to get a good paying job or having a career without obtaining a college education. By achieving a college degree I will have improved my chances of acquiring a great paying job in Human Resources. Bibliography Successstories. com 2011 http://www. successories. com/iquote/author/4072/scott-reed-quotes/1 How to cite Importance of College Education, Papers

The Very Old Man With Enormous Wings Essays - Angel,

The Very Old Man With Enormous Wings Response to essay on The Very Old Man With Enormous Wings What does this piece reveal about people's attitudes towards religion? Why do the townspeople treat the old man in the way that they do? Do they respond differently to the spider girl than to the old man? Is there evidence that he is really an angel? Does that make a difference? Why is the subtitle of the piece A Tale for Children? Why would children be the intended audience for this piece? Is it intended to be educational? If so, in what way? Explain the ending a bit more. What does this piece have to do with life after death as you bring up in your essay? Is an angel the same as a ghost? What is an angel? What purpose are they thought to serve in human life? Does this angel serve that purpose? If not, does he serve any purpose? Does he fail at his objective? Explain. Why is the piece called A Very Old Man With Enormous Wings rather than An Angel? Any suggestions? Do the people exploit him? Explain. Any connection between the old man's arrival and the child's recovery? Is it simply coincidence? How do you respond to the parents' displaying the old man to make money off of him? What does that say about them, about their attitudes towards religion, towards God's work.

The Handmaids Tale vs. The Country Between Us

The Handmaids Tale vs. The Country Between Us Introduction The destructive aspects of totalitarian regimes attracted the attention of many writers during the Cold War era. One of the main issues that they explored was the state oppression of an individual who could eventually become alienated and dehumanized. Such themes as loneliness, control, and confinement occupy a prominent place in the novels and short stories of many authors.Advertising We will write a custom essay sample on The Handmaid’s Tale vs. The Country Between Us specifically for you for only $16.05 $11/page Learn More This essay will discuss two works that eloquently illustrate the dangers of totalitarianism, namely, the novel The Handmaid’s Tale written by Margaret Atwood (1998) and the book of poetry The Country Between Us by Carolyn Forchà © (1982). There are several similarities between these two works. First of all, Margaret Atwood and Carolyn Forchà © show that the totalitarian states want to suppress people’ s voices in order to make them isolated, confined and easily controlled. Furthermore, these writers show how the value of love, friendship and human life in general can decline because of people’s solitude and alienation. However, there is a significant difference between these literary works. The Handmaid’s Tale is a construction of a dystopian society that might have never existed; to some degree it is a warning to the readers who should be aware of such dangers as sexism, religious intolerance, and religious intolerance. In her turn Carolyn Forchà © focuses on the real experiences of people in El Salvador whose suffering went unnoticed for a very long time. More importantly, these descriptions can be more chilling than the imaginary world created by any writer who depicts a dystopian society. These are the main issues that should be discussed in this paper. Similarities between The Country Between Us and The Handmaid’s Tale It is possible to distinguish seve ral themes that play an important role in these books. One of them is the acceptance of cruelty, violence, and injustice. They are no longer regarded as something outrageous or at least unacceptable. Margaret Atwood and Carolyn Forchà © show that people, who live in totalitarian regimes, become accustomed to the cruel behavior of the state and its injustice. This issue is eloquently illustrated by Margaret Atwood (1998). In particular, the author describes a scene when Ofglen and Offred see the bodies of people who have been hung because of their alleged treason. However, one of the characters says, â€Å"This may not seem ordinary to you now, but after a time it will.Advertising Looking for essay on comparative literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More It will become ordinary† (Atwood, 1998, p. 33). Such a sentence can be uttered only by a person who often witnesses such horrible events. He/she eventually gets used to this cruelty of the government. Similar atrocities have been described by Carolyn Forchà © who explores the experiences of people living in El Salvador. In this case, close attention should be paid to the poem called The Colonel. In this part of her book, the author refers to the man who carries a sack filled with â€Å"many human ears† and he does not even try to hide them (Forchà ©, 1982, p. 17). The author describes this horrible behavior in a very nonchalant way in order to emphasize that totalitarian regimes can turn cruelty into a norm or something can be tolerated. On the whole, this behavior occurs in those situations when people feel no attachment to one another and human life loses its value for them. In many cases, they are hardly concerned with the suffering of other individuals. This is one of the issues that should not be disregarded because it occupies an important place in Atwood’s novel and Forchà ©Ã¢â‚¬â„¢s collection of poetry. Anothe r idea that both authors examine is solitude of individuals and their alienation from one another. In particular, they show that in many cases, authoritarian states deprive a person of opportunity to communicate with people who are dear to him/her. Such a strategy enables the government to make people confined and controlled. To a great extent, this issue is addressed by the authors. For example, one can mention the poem The Visitor by Carolyn Forchà © (1982). In particular, the author describes the experiences of a prisoner who hopes that his wife’s breath will be â€Å"slipping into his cell each night while he imagines his hand to be hers† because he can retain his dignity and humanity only in this way (Forchà ©, 1982, p. 15). When a person is deprived of this opportunity, he/she is more likely to follow the will of the state. The theme of solitude is also examined in Margaret Atwood’s novel. For instance, one of the characters says, ‘I was so lonely, she’d say. You have no idea how lonely I was, And I had friends, I was a lucky one, but I was lonely anyway’ (Atwood, p. 122).Advertising We will write a custom essay sample on The Handmaid’s Tale vs. The Country Between Us specifically for you for only $16.05 $11/page Learn More In part, this idea can be explained by the fact that this individual cannot talk to anyone who can share her views and feelings. As a result, this person will pay no attention to the sufferings of other people. So, themes as loneliness and alienation are important for Margaret Atwood and Carolyn Forchà © because they strongly influence people’s attitudes and beliefs. Apart from that, one should mention that these literary works highlight the hypocrisy of authoritarian states that claim to be virtuous and just. In most cases, the representatives of these regimes do not acknowledge that they only want to achieve power and ability to control peopleâ€℠¢s behavior. Moreover, they do not tell that they want to enslave the people of their countries. These are the most important elements of their official propaganda. This is one of the questions that both writers pay attention to. For example, Margaret Atwood (1998) shows that the government of Gilead claims to respect the role of women in the society and their importance for the survival of the community. However, women are usually reduced to the status of concubines whose only role is the reproduction of the population. Thus, the distinction between official propaganda and reality is very striking. To some extent, Carolyn Forchà © (1982) attaches importance to this problem in her poetic collection. In particular, the author shows that Salvadorian regime does not want to acknowledge that thousands of people could be imprisoned or even slaughtered by the state, even if they are completely innocent (Forchà ©, 1982). They can pretend there is no discontent with their policies or laws . This hypocrisy can be typical of many states, especially if they are authoritarian ones. This is one of the main problems that both writers want to emphasize in their books. These are the main similarities between the works of Margaret Atwood and Carolyn Forchà ©. On the whole, they demonstrate the destructive impacts of totalitarianism on a person. They can make people solitary and confined, because in this way, individuals can easily be controlled or manipulated. Under such circumstances, they are not likely to take any initiatives or independent decisions. This is the most important idea the authors explore in their books. To a great extent, these literary works throw light on the experiences of people who fall victims of authoritarian governments. As a rule, these people are not attached to one another and they do not value interpersonal relations or even human life, and this is their greatest strategy.Advertising Looking for essay on comparative literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More Overall, these books are still worth attention because the dangers described by Atwood and Forchà © have not completely disappeared today. This problems depicted by these writers can be relevant to different communities even nowadays. The differences between the literary works Nevertheless, one should remember that The Handmaid’s Tale and The Country Between Us have several important distinctions. The readers should pay close attention to the genre of these literary works and the goals that authors try to achieve. First of all, one should mention that Margaret Atwood’s novel can be viewed as a classical dystopian novel. It is aimed at describing a future society that is marked by racism, sexism, and religious prejudice (Atwood, 1998). These prejudices can still influence the ideas and decisions of many people. To a great extent, this literary work was greatly influenced by George Orwell’s 1984 because this author also shows how the state can control the private life of citizens and even their sexuality. So, the author of this book relies on previous literary works about totalitarian states. In contrast, Carolyn Forchà ©Ã¢â‚¬â„¢s collection of poetry is based on real events that did take place in El Salvador. In this case, the narrator can be regarded as a direct witness of the events that affected thousands of people who were victims of the regime. To a great extent, this author combines poetry and journalisms, and this is one of her greatest achievements since she combines rich poetic imagery with realism. Therefore, one can say these books differ in terms of genre, style and background. Secondly, one should bear in mind that the authors differ significantly when they describe the motives underlying people’s behavior and their attitude toward the state and toward others. In particular, in her novel Margaret Atwood (1998) strives to explain why people can easily become solitary and controlled. In her opinion, people can act in thi s way, because they expect the government to offer some benefits to them (1998, p. 271). This idea is expressed by Offred’s mother who believes that people can consent to the policies of the state, â€Å"as long as there are a few compensations† (Atwood, 1998, p. 271). The author describes some women who can be humiliated by the state, but they do not protest against their policies of the state, because they can have power over other women (Atwood, 1998). In other words, they try to reconcile themselves with the state and expect some rewards or benefits. In contrast, Carolyn Forchà © (1982) demonstrates that in most cases, fear is the main reason why people can become alienated from one another. Those people, who have been depicted by the author, know that their friends and acquaintances can disappear, and they do not want to suffer the same fate. This is the main factor that drives their behavior. For example, the narrator says, â€Å"If we go on, we might stop in t he street, in the very place where someone disappeared’ (Forchà ©, 1982, p. 9). One should take into account that totalitarian regimes can easily abduct people, especially when they disagree that with the decisions of the government. This is why citizens may be reluctant to express discontent because they do not want to share the same fate. To some degree, their conduct is understandable. Therefore, it is possible to say that Carolyn Forchà © and Margaret Atwood look at people’s behavior from different perspectives. There are other distinguishing features of these books. One can argue that Margaret Atwood’s novel can be regarded as a warning to the readers who should remember about the dangers of religious intolerance, sexism, and the belief that some groups of people should be subservient to others. Margaret Atwood (1998) examines the social phenomena that may exist in different communities. However, she describes their impact when they are developed to full extreme. Nevertheless, one cannot say that this novel refers to particular historic events. The author intends to demonstrate people have to limit the power of the state. In her turn, Carolyn Forchà © (1982) strives to show that the horrors of dystopian novels can easily come true and in some cases, they can be more terrible. Her intention is to demonstrate that such events can affect many people provided that no one protests against the cruel policies of the state. She wants readers to hear â€Å"the cries of those who vanish† because these people are not protected in any way (Forchà ©, 1982, p. 9). As it has been said before, the author acts as a journalist who tries to raise readers’ awareness about the atrocities committed against people, living in El Salvador. This is one of the goals that she tries to achieve. Therefore, it is possible to distinguish several similarities and distinctions between these books. First of all, these authors demonstrate that the poli cies of the state can make individuals solitary, alienated, and confined. Moreover, these writers demonstrate the hypocrisy of the regimes that claim to respect the rights and dignity of citizens. Nevertheless, these literary works differ in terms of genre and purpose. Margaret Atwood (1998) relies on the rich tradition of a dystopian novel while Carolyn Forchà © (1982) focuses on the feelings of people who suffered from the actions of a totalitarian state. Nevertheless, these works produce a long-lasting impression on the readers because they give them deep insights into the nature of totalitarianism. Conclusion On the whole, such themes as confinement, loneliness, and control play an important role in the works of many authors, especially those ones who focus on the adverse influence of state on an individual. In many cases, they can deprive people of their humanity and ability to take independent decisions. Such writers as Carolyn Forchà © and Mary Atwood show that individuals can get used to cruelty or injustice because of fear or hope to receive some compensation from the state. Moreover, their alienation and solitude decrease the value of human life. These writers warn readers about the dangers of these regimes. These works are worth attention because they eloquently illustrate the experiences of people who can be victimized by the state. This is one of the messages that these writers convey. Reference List Atwood, M. (1998).The Handmaids Tale. New York: Anchor. Forchà ©, C. (1982). The Country Between Us. New York: Harper Perennial.

Canadian Senators Salaries 2015-16

Canadian Senators Salaries 2015-16 There are normally 105 senators in the Senate of Canada, the upper house of the Parliament of Canada. Canadian senators are not elected. They are appointed by the Governor General of Canada on the advice of the Prime Minister of Canada. Salaries of Canadian Senators 2015-16 Like MPs salaries, the salaries and allowances of Canadian senators are adjusted on April 1 each year. For the 2015-16 fiscal year, Canadian senators received an increase of 2.7 percent. The increase is still based on an index of wage increases from major settlements of private-sector bargaining units which is maintained by the Labour Program in the federal Department of Employment and Social Development Canada (ESDC), however there is a legal requirement that Senators be paid exactly $25,000 less than MPs, so the percentage increase works out a bit higher. When you look at Senators salaries, dont forget that while Senators do have a lot of traveling, their working hours arent as strenuous as those of MPs. They dont have to campaign to get re-elected, and the Senates schedule is lighter than in the House of Commons. For example, in 2014, the Senate sat on just 83 days. Base Salary of Canadian Senators For the fiscal year 2015-16, all Canadian Senators made a basic salary of $142,400. This was up from $138,700, which was the previous term salary. Extra Compensation for Additional Responsibilities Senators who have extra responsibilities, such as the Speaker of the Senate, the Leader of the Government and the Leader of the Opposition in the Senate, government and opposition whips, and chairs of Senate committees, receive additional compensation. (See chart below.) Title Additional Salary Total Salary Senator $142,400 Speaker of the Senate* $ 58,500 $200,900 Leader of the Government in the Senate* $ 80,100 $222,500 Leader of the Opposition in the Senate $ 38,100 $180,500 Government Whip $ 11,600 $154,000 Opposition Whip $ 6,800 $149,200 Government Caucus Chair $ 6,800 $149,200 Opposition Caucus Chair $ 5,800 $148,200 Senate Committee Chair $ 11,600 $154,000 Senate Committee Vice-Chair $ 5,800 $148,200 *The Speaker of the Senate and the Leader of the Government in the Senate also get a car allowance. In addition, the Speaker of the Senate receives a residence allowance. Canadian Senate Administration The Canadian Senate remains in the throes of reorganization as it attempts to cope with the   problems that arose from the initial expenses scandal that centered on Mike Duffy, Patrick Brazeau, and Mac Harb, who are were trial, and Pamela Wallin, who was also under RCMP investigation. Added to that was the impending release of a comprehensive two-year audit by the office of Michael Ferguson, the Auditor General of Canada. That audit covered the expenses of 117 current and former Senators  and recommended that about 10 cases were  referred to the RCMP for criminal investigation. Another 30 or so cases of problematic spending were discovered, primarily having to do with travel or residency expenses. The Senators involved were either required to repay the money or   able to take advantage of a new arbitration system arranged by the Senate. Former Supreme Court Justice Ian Binnie was named as an independent arbitrator to settle disputes the affected Senators had. One thing that became clear from Mike Duffy trial was that Senate procedures have been lax and confusing in the past, and will need a lot of effort for the Senate to handle the public outrage and to get things on an even keel. The Senate is continuing to work on improving its processes. The Senate does publish quarterly expenditure reports for Senators.

Smart phones Research Paper Example | Topics and Well Written Essays - 2000 words - 1

Smart phones - Research Paper Example enhancements in technical specifications such as battery life screen size, storage ability, and connectivity of broadband increases the sustainability of smart phones (Berkman, 2012). Cell phones history is both interesting and mysterious. The beginning of cell phones, just as the computers, was with humungous cell phones which first diminished in size from small to smaller to smallest as the years passed by. The pioneer of screen resolution focused was iPhone as it marked the beginning of growth of size of cell phones again. Mobile revolution started in 1973 when Martin Cooper first invented the cell phone. At that time, this cell phone was a colossal machine which was capable of making and receiving calls. The History of smart phones is a lengthy one. It al first began in 1946 when AT&T fist established the first ever mobile phone network. June 17. 1946 was the first time a truck driver made the first ever cell phone call (Berkman, 2012). With improvements in technology and mass media in the entire world, mobile phones were also positively affected by these activities. They also went through a process of innovation and development where their electronic functions abilities enhanced, better functionality of antennas, and other features allowed them to travel forward to this new dimension of the smart phone world (Zheng, 2006). Smart phone concept was then institutionalized in 1974 when Theodore George Paraskevakos patented the fundamental concept of smart phone. The paperwork was filed in U.S Patent office in 1972 for the mechanism for making and transferring digital information. Subsequently, IBM followed the suet and combined the PDA making the Simon personal Communicator and cell phone in 1994 with combination of text messaging, emailing, and faxing. Additionally making calls was added to this list. This device was sold for $1099 but again only for $899 if a two year contract was signed up by the retailer (Berkman, 2012). This decade that is called the 90s

Perspectives of Regulation of Complex Financial Institutes Essay

Perspectives of Regulation of Complex Financial Institutes - Essay Example General complaints about a â€Å"lack of regulatory aggressiveness† ignore the realities of actually bringing enforcement actions in a tough environment. Regulatory enforcement in the United States operates surprisingly well given the difficulties of this operating environment, and critics have not presented credible alternatives to the present system. A second perspective is that major financial institutions escape meaningful regulatory constraints because their power and influence overwhelm regulators and because individuals from regulatory institutions give too much deference to major financial institutions and their key executives and staff. This perspective suggests that financial regulation in the United States is broken largely because of this political dynamic and needs fundamental reform. This paper will examine and look into how regulators and firms deal with each other, how interdependent they are on each other and the outcome of such interdependency. What kind of b enefits and liabilities develop due to their strong ties. Financial institutes will be used as the premise of all discussion. Special attention will be given to potential benefits and risks of such cohesive regulatory networks. Regular dealings between regulators and financial institute beyond the regular rule making boost up co-operation. Ineffect transparency takes a toll. Information disparities also strengthen regulatory cultures and bring down the threshold of external pressure need to effect changes within firms. The conditions that bring this benefit impede flow of information and genuine criticism from outsider. As a result performance standards dip and various other problems crop up. The paper looks into various examples of such fraudulent activities and also the circumstances in which these tensions are more likely to manage without damage from these problems. Strong ties that encourage cooperation within insiders have a huge impact on the flow of information. Information disparity arises and outsiders are asked to stop criticism. A lot of problems shape up as a result. A very prominent example in this case would be the SEC, NASD and NYSE when they acted against conflicts of interests in investment banking and mutual funds, immediately after outsiders. In 2003, at a cost 1.4 billion dollars, regulator prosecutors and large securities firms settled charges. The firms had encouraged investment analysts to mask and exaggerate corporation’s investment value while misleading investors in order to win the corporation’s investment banking business. For many years, this was floating around as a secret in the industry while the press and various congressional hearings had focused on it. While the participants were aware of the ethical implications of such a business, they eventually came to terms with it and started living with it as if it was a normal part of the business. The Lehman Brothers came to the rescue and appealed for new synergy by a nnouncing a new model for dealing between analysts and investment banking. This was widely accepted new paradigm for synergy and stated that â€Å"The analyst is THE key driver of the firm relationship with its corporate client base. Analysts need to accept responsibility and use it to expand the franchise and DRIVE PROFITABILITY

Development of Accounting Systems in China

Development of Accounting Systems in China Abstract This report put the accounting development in China into perspective. Describe the history and changes in the accounting environment of China during the recent economic reforms by using the Greys (1988) accounting value to analyzing the culture impact on accounting systems development in China, and then, illustrate the institutional and environmental factors which driven Chinas accounting system made changes, the reasons of those changes and then describes the major problem in Chinas accounting development as well as to point out whether would be changes in the future. Introduction This report is aim to describe the development of accounting system in China, including the history of Chinas accounting except Hong Kong, the one country, two systems policy allowed Hong Kong remain its market-led capitalist system. Then, it would describe the traditional use of accounting and the factors that influenced Chinas accounting development as well as what the changes it has made what the major problems that China has face in developing the accounting system. Then, it would discuss whether China would have further changes of accounting system in the future in my opinion. There has a conclusion in the end. Country profile China had more than 1.34 billion population at the end of 2010. National Bureau of Statistics (NBS) announced Chinas GDP reaching 39.79 trillion yuan (approximately 6.04 trillion US dollars) over the course of 2010. (Du Xiaodan, 2011 Paul Pennay, 2011) Brief history of  accounting in China According to Zhang Guohua (2005), Chinas economy has undergone three periods of change since 1949: 1949- 1978: a socialist, centrally controlled, planned economy. 1979- 1992: socialist commodity economy. 1992- present: socialist market economy. Chinas accounting system has changed with the economy, almost like the period of the Chinas economy. Development of accounting systems can generally be divided into the four stages: (more detailed information of Chinas accounting history can be found in Appendix 1.) 1949-1978 was the first stage which the uniform accounting system and the 1978-1992, Chinas accounting system has during the transition and the construction. Then, from 1992 to 1997, the construction of a new accounting system has issued. The fourth period is from 1997 to present. The ASC was set up in October 1998 by the Ministry of Finance to oversee the development of a complete set of Chinese GAAP. In order to join in the WTO, Chinas accounting standards made some change to closer to IFRS/IASs. The new Chinese Accounting Standards were adopted by all listed companies from 1 January 2007. Chinese Accounting Standards will continue to be updated in line with IFRS developments. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005 The Institute of Chartered Accountants of Scotland, 2010) Traditional use in China The basic function of financial accounting is to accounting and monitoring. With the founding of the PRC in 1949, all resources of production in the country came under State ownership. Accounting was primarily used for establishing information and reporting system for the implementation of national economic policies and resource allocation in the planned economy. (InterChina, 2009) The objectives of financial reporting system have been stated to serves one user primarily, the government, and then it is stated very broadly to strengthen accounting work of share enterprise, to protect the legitimate interest of investors and creditorsà ¢Ã¢â€š ¬Ã‚ ¦ (Ministry of Finance, 1992).The change in industry and ownership specific accounting system is due to the need of macroeconomic planning require a uniform system. (Tang, Qingliang, 2000) During the developing of accounting system, there are a number of users makes use of accounting in different purpose. Such as Shareholders use accounts to examine the health of business, and the dividends that they can expect to make. The bank may use the account to see how much loan they would provide for the company, and government would see the how much tax the company needs to pay. The main use for accounting is to comply with legal and other requirements, to provide information for stakeholders about financial performance and viability, to provide managers with information for decision making and to provide a structure to business activity based on the careful processing of numerical data. (The Times 100, n.d) The cultural factor that influenced its development The development of accounting was influenced by both cultural and environmental factors. They shape the accounting system in China. As Merino (cited in Carnegie and Napier, 2002) mentioned, All source material must be viewed as a reflection of the culture. The transition from a communist economy to a capitalist market economy can summarize as contributed by the factors as politic, culture, as well as the reform of social and economic or regional and international integration. Before economic reform, Chinas communist culture (See appendix 2) has strongly influence all the means of accounting control, whether accounting plans, balance sheets, and income statements or, in a wider sense, audit techniques. (Cigdem Solas and Sinan Ayhan, 2008) all the surpluses were owned by the state. A table (See appendix 3) summarizes the information on the difference between capitalist and communist systems, and issues raised for examination regarding their reflection in accounting. The transitions of the culture and economy reform were both influence the accounting system in China. For example, the concept of profit is meaningless under communist culture due to the panned economy which the surplus goes to government. In capitalism culture, the economic entity would need to have a certain type of boundary; the profit is one of its results. Particular rules for payment of the various parties involved would also be required, and monetary assessments of economic flows registered would have to be at least partly based on market mechanisms. Its status as a measurement of a single entitys performance presumes that there is a capacity for free enterprise do not existing in communist economic structures. Greys (1988) model derived accounting values from studies of societal value dimensions by Hofstede (1984), and Greys model has been used to analyse the cultural impact on accounting development in China. Professionalism V Statutory Chinas accounting system is strongly controlled by state rather than professional. The state closely controlled all enterprises by centralized plans. The profession is also still relatively new, small and powerless and it is currently occupied with the problems involved in meeting the new audit requirements. And it is unlikely to give up this power to a professional body so far. (Roberts, Weetman and Gordon, 2008) This is mainly because the strong power distance in China. In China, power is unquestioned, no matter it is right or wrong, the accountants in China cannot rely on their professional view. Uniformity V Flexibility Due to the special circumstances, China has a dual approach which retained a uniform accounting system in the Accounting System for Business Enterprises (ASBE) while also developing accounting standards based on IFRS. Enterprises have no judgment at all on how to account for particular transactions or events according to the uniform system. (Roberts, Weetman and Gordon, 2008) It is just as the same as the statutory in China, the accountants has been regulated by the uniform accounting regulation, they have to do as the regulation told to. Conservatism V Optimism The accounting system in China is conservatism rather than optimism. The Accounting System illustrate that an enterprise should fulfill the requirements of the prudence concept. Including, an enterprise should not overstate assets or revenue, or understate liabilities or expenses. It should not provide for any hidden reserve. (Roberts, Weetman and Gordon, 2008) which means Chinas accounting system has high level of uncertainly avoidance. Chinese government likes to plan everything in advance just the five years plan, they do not want to see something happen unexpected due to the complex situation. Secrecy V Transparency Chinas accounting system has highly secrecy due to the large power distance and strong uncertain avoidance. The collectivist culture of China require the enterprise offer their information to the society but within a range of narrative disclosure which stated in ASBE 2001. (Roberts, Weetman and Gordon, 2008) only related people can see the accounting information such as the managers, shareholders and the government officers. This feature is due to Chinas prudent culture, it is different as the western country but it is totally consistent with Chinas situation. Problems for using the Greys model There have some problems by using either Hofsteade model or Greys model to analyzing Chinas situation. Those models has been stated many years ago, in addition, China is rapid development in every aspects those years, therefore, the model may not be 100% appropriate with the situation nowadays. Another problem is China is really big; there has huge gap between west area and east area no matter in economy or culture. Institutional and Environmental factors There are several environmental factors which influence accounting system in China. Economic and enterprise reforms have influence the financial reports by change of the contents, format and uses. Enterprises in China are no longer relying on fund appropriation instead of independence in their operational and financing activities. Banking and financing system has restructured, therefore, the role of the state as a source of funds has been reduced. (Tang, Qingliang, 2000) Furthermore, various forms of business combinations with joint ownership have emerged (Tang et al, 1992). The rigid, fund-orientated and industry/ownership specific financial reporting system and practices are no longer well-matched the changing business environment. As a result, a universal and user-oriented financial reporting system is necessary to meets the needs of the economic reform. Due to the economic factors, the Objectives of Financial Reporting has made some change as well as the Industry and Ownership Specific Accounting System. Furthermore, foreign investment started to influence Chinas accounting system since the open-doors policy. The increasing of foreign direct investment and international business transaction driven China change its accounting system close to international accounting and report standard. (Tang, Qingliang, 2000) The legal factors have been influenced by other factors. The government system is one of the legal factors. The new accounting regulation system (See Appendix 3) is being developed towards a legal one. The National Peoples Congress issued the first tier accounting law in 1985 and revised in 1993 and 1999. It is the basic law of accounting in China as well as the basis of Chinas accounting work and other related accounting regulations. The State Council and Ministry of Finance formulated second tier- the executive regulations which form conceptual framework and general principles of accounting. The third tier authorized by the PRC Accounting Law and formulated by the Ministry of Finance. (Zhang Guohua, 2005) The legal framework for Chinas accounting system and reporting standards have changed step by step to fulfill the need of economy development. Another driving force for the accounting change is the development of capital market. In 1990 and 1991, the Shanghai Stock Exchange and Shenzhen Stock Exchange were established. The development of capital market has influenced Chinese accounting change toward to a capital market-oriented system. Therefore, the structure, content, format, and disclosure of financial information have been significantly influenced by the needs of the capital market. (Tang, Qingliang, 2000) Problems occurred in development There also appeared some problem during the Chinas accounting systems development and transition into international accounting standard. First is that Chinese accounting system and IAS requiring different practices; for example, inventory must be valued at historical costs under Chinese GAAP, but at the lower of cost and market (LOCAM) under IAS. Another example is accounting for long-term investment. Chinese GAAP offers companies a free choice between cost and equity methods if their investments in shares do not exceed 50 percent. But in other words, differences between Chinas accounting system and IAS can be reduced by changing accounting standards. (Charles J. P Chen, Ferdinand A. Gui and Xijia Su, 1999) Second, to implementation of IAS requires professional judgment from management as well as auditors. Professional independence and implement of standards have been identified as the two critical issues in international auditing. (Stamp and Moonitz, 1982) The severe shortage of qua lified accountants and auditors in China delay the development of professional auditing (Winkle et al. 1994; Graham 1996) Further changes The development of Chinas accounting system needs to fit Chinas special circumstance. It is impossible to expect independent/professional auditing to be achievable in China in the future. This implies that the proposed accounting standards will have to operate without independent/professional auditing. It is likely that the flexibility in the detailed accounting standards will provide opportunities for managers to engage in aggressive earnings management, reducing, even eliminating the probability of showing a true and fair view. Therefore, the lack of independent/professional auditing can neutralize the objective of prudence and turn the flexibility into a land of opportunities for earnings exploitation. (Bing Xiang, 1998) In my opinion, there has a trend, which the Chinas accounting system would slightly change towards to the international accounting system in the future, but would never be exactly the same with the international accounting system because of Chinas special circumst ance like one-party policy, different situation in different area, huge power distance and not so easy to managing the big land of China. Conclusion In conclusion, China has undergone profound changes in recent years, not only the economic system but also the accounting standards. China has moved from a system of public ownership of all enterprises to a mixed system with increasing private ownership of both small and large companies. There have many factors such as cultural and institutional factors which led to those changes as well as some problem which hold the change back, but Chinas accounting system would still change towards to the IAS due to the requirement of economic development. References Bing, X., (1998) Institutional Factors Influencing Chinas Accounting Reforms and Standards. Accounting Horizons. 12(2) pp: 105-119. Carnegie, G.D. and Napier, C.J., (2002) Exploring Comparative International Accounting History, Accounting, Auditing Accountability Journal, 15(5). pp 689-718. Chen, J. P., Gui, A.F., and Su, X., (1999) A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons. 13(2) pp: 91-111. Chiapello, E., and Ding,Y., (2005) Searching for The Accounting Features of Capitalism: An Illustration with Economic Transition Process in China, SASE, Budapest. Chow, L.M., Chau, G.K. and Gray, S.J. (1995) Accounting reforms in China: cultural constraints on implementation and development, Accounting and Business Research, 26(1): 29-49. Du, X., (2011) China has 1.34 billion populations by 2010. [WWW] Xinhua NEWS. Available from: http://english.cntv.cn/20110228/109748.shtml [Assessed 1/3/2011] Graham, L., (1996). Setting a research agenda for auditing issues in the Peoples Republic of China. The International Journal of Accounting. 31(1). pp: 19-37. InterChina, (2009) Accounting in China. InterChina Consulting. The Institute of Chartered Accountants of Scotland, (2010) Chinese accounting reform: Towards a principles-based global regime. ISBN: 978-1-904574-62-0. Edinburgh: Technical Policy Board of the Institute of Chartered Accountants of Scotland (ICAS). Ministry of Finance, Chinese Government, (1992). Accounting system for foreign investment enterprises. Pennay, P., (2011) Chinas GDP Increased by 10.3% in 2010. [WWW] the Economic Observer online. Available from: http://www.eeo.com.cn/ens/homepage/briefs/2011/01/20/191877.shtml [Assessed 1/3/2011] Roberts, C., Weetman, P., and Gordon, P., (2008) International Corporate Reporting: A Comparative Approach. 4th ed. FT Prentice Hall. Stamp, E., and Moonitz, M., (1982). International Auditing Standards: Part I. CPA Journal. pp 24-32. Solas, S., and Ayhan, S., (2008) The Historical Evolution of Accounting in China (Novissima Sinica): Effects of Culture (2nd Part). Spanish Journal of Accounting History. No.8 pp: 138-163. Tang, Q.L., (2000) Accounting Reforms in China: A Transition from State Plan and Control-Oriented System to Capital Market-Oriented System. Managerial Finance. 26(5) pp: 80-99. Tang, Y., Chow, L., and Cooper, B., (1992). Accounting and Finance in China: A review of current practice. Hong Kong: Longman. The Times 100, (n.d.) Accounting Functions. [WWW] The Times 100. Available from: http://www.thetimes100.co.uk/theory/theoryaccounting-functions111.php [Assessed 2/3/2011] Wang, B.Z., Huang, J.Y., Wang, B.Q., (2009) Change of Accounting System Review. Communication of Finance and Accounting à ¢Ã¢â€š ¬Ã‚ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ¢ NG. Issue6. Winkle, G., Huss, H., and Chen, X., (1994). Accounting standards in the Peoples Republic of China: Responding to economic reforms. Accounting Horizons. Issue: 8. pp: 48-57. Zhang, G., (2005) Environmental factors in Chinas financial accounting since 1949. Netherland: Erasmus University Rotterdam. Appendix 1 History of accounting systems development in China Chinas accounting history can be traced back 2000 years ago. The word accounting first appeared in Western Zhou Dynasty à ¯Ã‚ ¼Ã‹â€ 11th century BC to 770 BCà ¯Ã‚ ¼Ã¢â‚¬ °. During the Tang Dynasty (AD 618-907), Account book appeared for recording the annual fiscal revenues. The basic traditional Chinese accounting theory such as the scientific bookkeeping method and the four pillars accounts was created in Song Dynasty (AD 960-1279). A new method called Long Men Zhang which is similar to the double-entry bookkeeping method has created in Ming Dynasty (AD1369-1644). Single-entry bookkeeping has been used in prior to 1911. (Zhang Guohua, 2005) Since 1949, Development of accounting systems can generally be divided into the four stages: First stage is from 1949 to 1978: 1949-1952 a unified accounting system of affiliated enterprises was developed by the central government. 1958-1959, the accounting system has been severely damaged by the scholasticism thinking, some people claimed to simplify the accounting system. 1960 to 1966, due to economic development, people realized the importance of accounting. Critical theorists illustrated the error approach of simplify the accounting system, then, the accounting system design work has received attention. Furthermore, the industry-specific regulation has been issued. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) Second stage is from 1978 to 1992: Chinas accounting has undergone drastic changes due to the opening-up and beginning of reform. 1979-1922, Enterprises started to issue equity shares in 1984. The number of Sino-foreign joint venture has increased; Ministry of Finance has issued the Laws on Sino- foreign Joint Venture to solve the problem of difficult of foreign staff in accounting and use the accounting information. These included a joint venture income tax law and laws on contracts and foreign exchange. Accounting Regulations for Sino-Foreign Joint Ventures and Charts of Account and Accounting Statements for Industrial Sino-Foreign Joint Ventures has issued in 1985 which is the first accounting system reference to international conventions to satisfy the new accounting system in China. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) Third stage is from 1992 to 1997: Ministry of Finance and the National Committee of Economic Structure Reform jointly promulgated Accounting Regulations for Share Enterprises in 1992. Furthermore, Accounting System for Business Enterprises (ASBE) issued in November 1992. The ASBE was a major attempt both to unify the accounting systems used by different industries and to move financial accounting towards international accounting practices. Because of the development of foreign exchange markets, these regulations which made in 1985 were replaced by Accounting Regulations for Enterprises with Foreign Investments and Charts of Accounts and Accounting Statements for Industrial Enterprises with Foreign Investments in 1993. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) The fourth stage is start from 1997 to present: the Accounting Standard Committee issued to establishing a complete set of accounting standard. The Accounting Law of the PRC which revised in 2000 is the highest level of authority which replaced the pervious law of 1992. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005)

Indian Price Rises

Rising Price in India wrote by : MILAN CHATERJEE ,india from : http://www. publishyourarticles. org/eng/articles/rising-price-in-india. html Today, India is facing many problems – the problem of corruption, the problem of unemployment, the problem of illiteracy, the problem of population, so on and so forth. The problem of rising prices is one of the most important problems that Indian is facing now. This problem is two-fold to check the rising prices and, if possible, to bring the prices down. The economists are of opinion that growing economy of the country has given rise to the rising prices. Such economy causes inflation.In inflation purchasing power runs ahead of purchasable goods. In other words, in a growing country, the supply of money increase at once but the supply of goods takes time to increase. Again the population has increased. This has further increased inflation. Because of growing population the current corruption is increasing. There is another cause of risi ng prices. The production of consumption goods has been very slowly rising. Our plants are also responsible for the present food situation. High targets were set to be achieved in defense and development. Levels of outlay on the development were suggested.No consideration was given to the existing state of economy. The pressure on real resources has been increasing. The gap between the return and investment also has its effect upon the present price situation. Thirdly, the kind of system of Government is liable to inflation. Restraint cannot be exercised in spending. Often it happens that claims have to be met mainly allocating funds. In the period of rising prices, the rich got richer and poor, poorer. The rich own the means of production. They pay the laborers handsomely. But they take of the left hand what they gave with right hand.The cost of goods swells up. The prices naturally go up. What his master gives him, the market takes. Rising prices encourage hoarding, profiteering, black –marketing and corruption. They discourage export. They cause devaluation of currency. Lastly, they seriously disrupt equitable distribution of wealth. The problem is very dangerous. It needs measures – short and long term, to be adopted. These measures include as appeal mixed up with threat to the sellers, raids on go downs and other hoards of grain, the seizing of black, the cut of Rs 400 crores in central expenditure, the ncrease in bank rates to 5 %, the opining of fair price shops, the rationing of provisions, the imports of food-grains from some foreign counties, the curbing of unproductive expenditure by the Government, the readjustment in the scale of pay and the emphasis on small plants. The short term measure will help the government to hold the price-line. The long term measures will help the government to withdraw the huge amount of money pumped into circulation during the last year. Corruption has also given rise to rising prices. Analyze the news In dia has been having this economic cycle for centuries.But the issue of price of goods has been rising in India had been considered just a while ago. In the past, this economic cycle started with the problem of its population. The inequality distribution of wealth makes the poor suffer from starving as they do not have money to buy food or clothes. On the other hand, the rich just kept taking advantage of whomever underneath them. Nowadays, India has been intervened by other countries that want to help to improve the quality of life of the poor in India. Due to the better quality living of the people, they seem to have more purchasing power than before.The growing population in India, is also the result of improving quality of life, is creating a shortage of consumption goods. Because the demand increase rapidly more than the supply of goods. The increasing of population also creates more corruptions between the government and the investors, because rising price guides them the ways of making more benefits. These all situations have just creating further problems continuously from the past. It seems like these problem would never end because if they cannot fix one spot on the cycle, the other spot would never be solved.

Analysis Of `` My Last Duchess And Carol Ann Duffy s ...

Several poems in the anthology explore the intensity of human emotion. Explore this theme, referring to these three poems in detail and by referencing at least three other poems from your wider reading.’ The potent emotion of jealous love permeates throughout both Robert Browning’s ‘My Last Duchess’ and Carol Ann Duffy’s ‘Medusa.’ Jealous love forms a central concern of the poets, with each one focusing on different aspects, which the reader may come to identify the poems as exploring the intensity of human emotion. The themes of both poems show the complete mental consumption of the voice’s. Their pre-dominative behaviour appears to emerge from perverted good values. The paranoid voice of a woman, angered with her supposed cheating husband runs throughout the duration of ‘Medusa,’ seeming to grow in anger as it meets every line. In addition, Carol Ann Duffy creates an extended metaphor of this women’s transformation into the monstrous character ‘Medusa,’ using members present in Greek mythology, in order to paint a metaphorical juxtaposition of a once beautiful woman, now a hideous ‘gorgon’ due to the impact of detrimental human emotion. Detrimental emotion being, as shown by the phrase: ‘My brides breath soured, stank,’ with the use of sensory imagery demonstrating how a slight ‘suspicion’ has taken hold of the voice. Moreover, this build-up and outpour of the slight ‘suspicion’ and emotion over the po em suggests that the voice has succumbed to and has allowed herself

An author of the Declaration of Independence - Free Essay Example

Sample details Pages: 7 Words: 2058 Downloads: 6 Date added: 2019/10/31 Category People Essay Level High school Tags: Thomas Jefferson Essay Did you like this example? On our third presidents gravestone, Thomas Jefferson is proclaimed as both an author of the Declaration of Independence and the father of the University of Virginia, yet there is nothing mentioned about his time as the highest political rank in American history. This is primarily due to the fact that Jeffersons presidential run was extremely underwhelming. Jefferson, known as one of the most profound figures in American history, was marked with one of the worst eras in American history during his presidency. Don’t waste time! Our writers will create an original "An author of the Declaration of Independence" essay for you Create order By the end of his second term, Jefferson was criticized heavily about how he lead the country and the future turmoil that was caused due to his actions as president. Jefferson had various issues during his time as president, but nearly all of them can be linked to three distinct problems present throughout his time as president. Although he faced many problems during his eight years as president, Thomas Jeffersons presidency ultimately failed because of his struggle to keep peace with foreign countries, his hindrance in the progression of the American economy, and his overly-high development of liberalism. One of Thomas Jeffersons most significant issues during his presidency were his issues with foreign relations. Modeling after George Washington during his farewell address, Jefferson believed in staying as neutral as possible in foreign affairs. However, this came to be more difficult than initially expected, as Britain continuously sought to impress American ships and sailors. In taking action, Jefferson believed in the Monroe-Pinkney treaty,1 in which he sent James Monroe and William Pinkney in order to resolve this issue. No treaty was signed, and the British impressment of American ships remained a prominent problem. In this matter, Jeffersons view on foreign relations proved to be unsuccessful as the British found no need to stop impressment as there was no opposing American threat present. Thomas Jefferson was in refusal to propose any significant threat to an opposing country. As seen in the Monroe-Pinkney Treaty, this caused us to become continuously disrespected by countries - England and France especially- and no legitimate response from our government. As stated by Dumas Malone in his book Jefferson The President: Second Term, Jefferson was far too optimistic when looking for resolution with France and England and thus was unsuccessful in the majority of his attempts to maintain the peace.2 In stating this, Malone implies that Jefferson was too absorbed in the ideology that restraining from foreign affairs was ideal, and thus caused more issues than before due to the belligerence of both Britain and France. Although he tried to adapt to these issues during his presidency, Jeffersons adaptation was poor at best. In 1807, Jefferson passed the Embargo Act,3 which prohibited American ships from trading in all ports. This proved to be Jeffersons biggest embarrassment and was disastrous, as it put the American colonies in a deep economic depression. Jeffersons belief was that in cutting off trading with British and French ports, their reliance on America would be emphasized and they would resolve their issues in order to maintain the flow of traded goods. However, this plan backfired, and evidently led to Britain and France finding other trade markets and causing Americans to take the toll for the act. Jeffersons outlook to avoid foreign affairs as much as possible eventually diminished the country and thus caused his presidency to be a significant disappointment. As mentioned by Malone, Jefferson had conducted his government from the beginning on the theory of peaceable coercion.4In saying this, Malone implies that Jefferson always had the vision of avoiding war, and thus would primarily tolerat e the pesterance of foreign countries through subtle threats that would maintain a form of peace. This was Jeffersons most ineffective approach to a problem, and caused severe damage to the progression of the country. Malone says that During Jeffersons presidency his attitude toward Great Britain and France varied directly with his hopes and fears, especially his fears, for the security and well-being of his own country.5Jefferson was confined to what the satisfaction of foreign countries in order to stay neutral in foreign relations and maintain the protection of his country, and therefore Although he attempted to reduce problems in foreign affairs through remaining neutral in all issues and avoiding war with foreign relations, Jeffersons way of handling those foreign issues was evidently extremely ineffective and increased the issues with foreign countries rather than finding any type of resolution. In Jeffersons struggle to facilitate peace with outside nations, America took a brutal toll and rather than feeling the safety which Jefferson sought, they ended up feeling both vulnerable and dependent on other nations. Although Jeffersons Embargo Act lead to be a profound economic problem for the country, it was his agrarian outlook on the country which caused the most significant economic problem. As stated in Jefferson and the Ordeal of Liberty, Jefferson believed that the plow was the most useful of the instruments known to man.6 In saying this, Jefferson stressed his sole belief that the agrarian society needed to be the principle basis of the economy. He believed in the fundamental rights of every man, and this was most widely expressed through his outlook on internal taxes. Jefferson believed in the elimination of internal taxes. However, this would just accumulate the problems prevalent in the country. As described by Joseph J Ellis in the American Sphinx, the elimination of internal taxes further reduced the public visibility of the federal government in the most sensitive area of public opinion, tax collection.10In saying this, Ellis depicts that in Jeffersons attempt to eliminate these t axes for the common people, he was causing a distortion for the people and deliberately masked the publics issue with the collection of taxes. Though his actions expressed support within the nation and were widely agreed upon as being beneficial to the country at the time, Jeffersons outlook for the countrys agrarian culture would be contemporary and would limit the countrys ability to thrive. Jeffersons outlook on the functionality of the countrys economy was extremely over optimistic and he became ignorant over the reality of Americas progression. As it was mentioned by Richard K. Matthews in The Radical Politics of Thomas Jefferson, he says, Jefferson perceives direct relationships between individual freedom, economic autonomy, and democratic community.7In stating this, Matthews implies how Jefferson implemented his beliefs of equality for the common man into his belief in the American economic system. Jefferson constantly subsidized the liberties of all men, yet was too reliant on his beliefs and consequently damaged the economy of the nation. In revolving his ideology of a successful economy around the belief in valuing the rights of all men, he shortchanged the progression in industrialist societies like the North. Though both important factors to represent as the president, there is little to no correlation between liberty and economy. Although it is essential to re present both as president, Jefferson did it in an ineffective manner and hurt the economic balance within the system of the nation. Additionally, one of Jeffersons greatest achievement during his presidency came in 1803, when he bought the Louisiana Purchase from Napoleon for $15 million, which is considered one of the greatest bargains in history. However, Ellis of the American Sphinx expresses that this was one of the most consequential actions in all of American history.7Although Jeffersons purchase of the mass of land was extremely exciting for the country and its future, it couldnt have come at a worst time. The country was already in a significant amount of debt, and Jeffersons Embargo Act would put them in one of their greatest economic depressions. Additionally, Napoleon had no motivation to settle his empire in the New World. Therefore it was a means of desperation on Napoleons part to use the money paid by America to supply more troops. After buying the Louisiana Purchase, Jefferson did nothing to enforce a push for westward expansion. To seize an empire, Ellis expressed, required an imperial president. 8What he means by this is that with the expansion of the Louisiana Territory, it was necessary to have a president who would utilize that expansion to fulfill the economic needs of the country. However, Jefferson did a minimal amount of execution and hurt the economy through his lack of action. Jefferson had the right ideologies in his actions during his presidency, but failed to execute his actions in a profound way that Although the Louisiana Purchase seemed like a good investment, Jeffersons utilization of the land made it a waste of money in a time where money was scarce. The third and final issue with the Jeffersonian belief in the future of the country was the overvalued ordeal of liberty. Richard K Matthews states that his unwavering faith in democracy and the ability of humanity to govern itself places him in the radical progressive tradition.9In saying this, Matthews implies that Jefferson takes the fundamental values of the liberties of the common man and applies that to his means of governing. However, he is inefficient in doing so and becomes too reliant on the people rather than a structured system of government. This can be expressed during his Inaugural Address, in which he said the infamous saying, We are all democrats. We are all Federalists.10Jefferson optimizes his belief in that the people can be self-governed, yet it came back to haunt him. He continuously failed in multiple attempts to express democracy for all and implement a self-governed nation into what it was during that era. Though his optimism in the countrys people and their ability to govern themselves gave a greater outlook on the country and its future, it ultimately had a negative effect on the country and was proven to be ineffective in the course of his presidency.Malone expresses in Jefferson and the Ordeal of Liberty that Jefferson held too high a belief in liberalism which evidently caused problems, one of the primary problem being the lack of security on the western border.11There were continuous complaints about Indian attacks and the lack of security for the people, but due to Jeffersons belief in a weak federal system, there was no availability to protect these people being attacked.12Although Jefferson was portrayed as representing the common man, his belief in distribution throughout the states proved to contradict himself as he was not able to provide basic needs through limited federal power. Additionally, his liberalist views are most significantly expressed through Jeffersons most famous document, the Declaration of Independence. Though not during his presidency, the Declaration of Independence modeled the same views and ideas expressed throughout Thomas Jeffersons presidency in order to sustain representation for all during his presidency. Though they are the founding documents of the country and were essential to the growth of the country, the potential of something occurring from the time the document was signed to the time of Jeffersons presidency could change significantly, and it is up to Thomas Jefferson and all other high officials to represent the law relative to the present time. However, Jeffersons modeling of liberty through the Declaration of Independence was an antecedent towards the development of the country. Lastly, Matthews says that Jefferson rejects the design of allowing a social structure and limiting human nature to provide stability .13In saying this, Matthews expresses how Jefferson constrained the rights of men in order to stabilize the country as a whole. This is another faulty belief of Jefferson as it expresses how his values of equity to all men are both hypocritical and unjust. Jefferson rejects the ideology of stabilization as he believes there is too much loss in that form of governing. However, people will not be able to exercise their rights and privileges without the stability and development of the nation as a whole. Therefore it is a negligent outlook to believe in something greater than the stability of the country. Jeffersons outlook and reliance on the belief of liberty proves to be problematic and overly weighted on the ideology of the rights for others. In summary, Jeffersons failure during his presidency election was primarily dependent on these three virtues. In no means are Jeffersons political viewpoints wrong, as both the Federalists and Democrats had an argumentative platform which many thought were accurate. However, the means in which Jefferson handled his presidency was the primary cause of issues during his eight years.