The Impact of Technological Change on Human Societies and Psychologies essays

The Impact of Technological Change on Human Societies and Psychologies essays Both Rebecca Harding Davis and Frederick Winslow Taylor make poignant arguments about the impact of technological change on human societies and psychologies. In Life in the Iron Mills, Davis critiques technology and the social changes it creates primarily from a Marxist perspective. Her emphasis on class reveals an underlying assumption that Davis makes: that technology is inherently harmful to the working classes. In fact, Davis suggests that technology is almost always the enemy of the working class based on her vivid, horrific descriptions of industrial laborers. Taylor, on the other hand, presents technology from a utilitarian point of view. Technological change, according to Taylor, can evoke enormous opportunities for prosperity across all rungs of the class ladder. Thus, Taylor offers a rich counter-argument to Davis in his book The Principles of Scientific Management. Insufficient checks on corporate enterprise, unequal wealth distribution, and basic human greed are the root causes of income disparity, not technology. Therefore, Taylors argument more accurately reflects the impact technological change has on human society. Davis and Taylor would both agree that technology and technological change can bring about prosperity. In Life in the Iron Mills Mitchell laughs and exclaims, Money has spoken!" Here, Davis emphasizes the role that technology plays in generating wealth. However, the author stresses the fact that technology has for the most part generated wealth for the upper classes and for the owners of the means of production. Davis assumption, however grim and alarmist, is absolutely true. Any cursory glance at the ways Third World countries currently undergo their economic development proves that a budding middle and upper class necessitates a mass of underpaid workers who fuel economic progress. In The Principles of Scientific Management, Taylor claims, Maximum prosperity can exist only as the...

Iagos First Soliloquy Essay Example

Iagos First Soliloquy Essay Example Iagos First Soliloquy Paper Iagos First Soliloquy Paper In my opinion Iago is a crude character with evil imbedded into his soul a typical villain in a Shakespearian play. The line put money in they purse shows Iago as his manipulative self. I believe his mind is fixed on causing hurt and destruction, fuelled by his jealousy over Othello and his wife. This view is outlined well by the critic Helen Gardener. Malice is motiveless. This view is shown well in operatic version of Othello, in which Iago states that vile is [his] my tissue, which just shows that Iago does this to Othello because he is evil, not through jealousy. In comparison to this the view of Neville Coghill is that Iago has been turned to this evil plot because of the actions of Othello. However I really dont think this is a feasible argument simply because, Iago continues with his evil plans after Cassio has been sacked and Othello tells Iago he can be his most trusted lieutenant so it is absurd to believe that Iago is simply plotting a revenge attack on Othello. This is therefore why Iagos evil actions are so shocking because he has no real motive. He is clearly jealous of Othello and believes he should be in a better position than he is because of the line, know my price. Shakespeare shows Iago at first to have strong feelings of jealousy and bitterness towards Othello. Lines such as his own pride and purposes shows how Shakespeare wants us to know how jealous Iago is of Othello, by using insults and sly comments. The reader therefore understands Iagos dominant emotions of anger and jealousy. Iago is a man who insults those who have done better than him often throughout the play, A Florentine; with the language used here Shakespeare is clearly conveying to the audience this feeling of jealousy, which is to set the whole story. There are many literary techniques used in the play to portray this evil image of Iago. In his first speech he uses words of absolute hatred when referring to Othello; he expresses his monstrous wish to abuse because he has this hate inside him. As he says framed to make women false, Iagos view of women is shown, also the way he uses Emilia to steal the handkerchief is devious and when he states that he will turn her [Desdemonas] virtue in pitch In Othellos speech in Act 5 Scene 2 it is clear that Iagos poison has influenced Othello and almost transformed Othello into a man like Iago. She was foul. Othello would never describe a woman like this but Iagos view of women has influenced him and therefore he is now thinking like Iago. His nature is shown through the pace at which he talks; he speaks in continuous prose which is fast paced, just like Iago. The irony over Cassio being a proper man shows the audience what a crude character he is and also goes some way to show how he treats people he doesnt like. The simile is as luscious as locusts I believe is a summary of Iago, he is a great person at first until you realise what he is made up of; evil, hatred and jealousy. Rhetorical questions are also used to create make Roderigo think, which undermines him and makes him look inadequate, making Iago look like the more dominant male. Drown thyself? This is a very strong line which later turns out to be reality, Iago is suggesting that he would never want Roderigo to harm himself, but in Act 5, scene 1 it is through Iagos vicious plans that Roderigo does get hurt, this is an example of a parallel in this play. An excellent example of Iagos viciousness is in The Nunn version of Othello, where Iago is overpowering and stands above everyone else, his tone of voice creates a dark and evil mood and the audience can see his viciousness through e mood felt. So this use of emotive language causes the audience to feel sympathetic towards Roderigo who is constantly being victimised throughout the play. Also literary techniques are used to try and persuade people too, such as the power of three. Put money in thy purse is repeated three times, stressing its importance, almost persuading the reader to believe him. This is also an example of dramatic irony as the audience know what kind of a man Iago is by him secretive motives, such as the line, monstrous birth to the worlds light. Suggesting he wants to complete his ideas and make them work. The shadow on Iago in Otello shows this evil living in Iago and this monster inside him is portrayed with the use of lighting. Similar to that of the sketch by Thomas Stothard The meeting of Othello and Desdemona, c. 799, where Iago was drawn as a dark sinister figure, with light on half of his face, once again an example of Iago being evil. If I were to stage Iagos first soliloquy he would be sat at a dark desk, starring at the ground, symbolising hell and have the lighting so that a dark shadow was formed across half of his face. I would have him dressed in his military uniform just to show the contrast between a true, genuine soldier such as Othello and Iago who is an evil, plotting man. There would be nothing else on stage to create an effect of isolationism, to show that no-one else is near this level of sinister thoughts. Iagos speech suggests two different things in my opinion; when he is talking to other people he is very manipulative and persuasive in getting what he wants. To do this he uses emotive language and rhetorical questions such as, Drown Thyself? This is a technique used to persuade and encourage a person to think and agree with you, which shows quite a sly manner. However when he is on his own he shows a deeply concentrating side, a person who is thinking about their deepest darkest thoughts. With words such as hell and monstrous and hate suggests very strong feelings of anger and in my opinion shows evil. These show how he is questioning himself and his motives, but he I believe is questioning himself to assure himself he is powerful enough to do such things. I would incorporate this into my interpretation; I would have Iago shaking though as he sits, suggesting that he has gone slightly mad with jealousy. Such as in the Miller version, where Iago was twitching and couldnt sit still this showed clearly the strength of his evil inner thoughts. I believe Burge tried to show the audience Iagos speech as a symbol of power. Burge shows Iago as overpowering as he has a very loud tone of voice, he is very persuasive. The camera angle used is close up on him carefully showing his facial expressions and his sly smile which is almost permanently on his face which shows the character of Iago exceptionally well. However there is this shift of behaviour between when he is on his own and when he is with others, because as soon as he is on his own, his movements become twitchier, almost like he doesnt like the depth at which he is thinking at. He argues with himself as well which suggests he doesnt like what he is doing, I havet this is him just justifying himself to himself! The close camera angle shows the real hatred in his eyes when he says, I hate the moor which really emphasises this idea of hatred and the balance of power. Finally there is a sense of dramatic irony because as the audience we know something is going to go wrong so by him thinking about his motives this is a sense of dramatic irony. Cassios a proper man This is ironic as the audience know what Iago thinks of Cassio, however he says this in a way that implies that it is going to be difficult to harm the reputation of Cassio, almost as if Cassio presents a problem. The strength of this interpretation is that it shows that real hatred that Iago possesses for Othello and with those facial expressions this is really implicit. But there is this sense of him becoming almost scarred of himself which I dont think can be believed as he is so definite in his plans and never doubts himself until the end where from this time forth I never will speak a word. Nunn shows Iago to be overpowering again by giving him a brawn voice. But when he is in his soliloquy he is fidgeting and breathing heavily, to add to this atmosphere how he sits at the table causes a shadow to fall over his face emphasises the idea of evil vs. reality. His true thoughts are so strong he is unable to sit still and this difference is shown clearly through the use of movement. This use of separation in the soliloquy is a dramatic technique to give the interpretation to the reader of the true motives of Iago and the way he thinks. This was very effectively done by the twitching during his soliloquy. This interpretation was very effective because of the power of his thoughts which I felt really added to the character of Iago. A Marxist critic may argue that as he cannot sit still his inner thoughts and emotions are being shown through is physical actions, which is clearly represented in Nunns version. In Act 2, scene 3 I would stage Iagos second speech with him standing centre stage, jus as if he was reading a scroll about what his plans were to an audience. The line I play the villain? I would have Iago looking directly at the audience to create tension an atmosphere within the audience. I would have Iago look up to the heavens, just as Othello does in the Nunn version when making his speech to the senators, when Iago says free and honest to emphasis the idea that Iago believes he is equal to a god. Then finally to emphasis the irony of Iago apparently being passionate for his cause I would have him shout to show he was plotting when he says Ill pour this pestilence into his ear and that shall enmesh them all. These will emphasis Iagos anger towards Othello and also show the audience his plans. In this speech it is the first time his plans involve others and are well thought out, which is why I would direct it in this way. In contrast to my view in Otello Iago is trapped in a fortress, possibly trapped in evil and he pulls on a bull ring on a door, this represents Othello being led like a bull. His low voice and shadows shows how evil this character is. There are signs of religion in this version, which were not present in the play because in Elizabethan times because religion was not allowed in theatre but now is. He is shown as a true creature of evil with traits of insanity. I think the weakness in this version is that Iago is too involved with religion and his belief in women, that being that women are a mans property and they can do what they wish with them, is not portrayed enough. Women in Othello are portrayed as fragmented notions of what they really are. Iagos false portrayal of Desdemona comes closest to crumbling when confronted by her plain truth Evelyn Gajowski In conclusion it is clear to say that Iago as a character influences other characters in the play and that his actions are repeated throughout the play. From what is written by Shakespeare many different interpretations can be taken which all lead to different meanings for the audience. Many different interpretations have evolved due to different contexts being intertwined through time. Iago in my opinion is an evil, plotting but influential man.

#2 Religion Reflection Assignment on a reading by Scarboro and Luck Essay

#2 Religion Reflection Assignment on a reading by Scarboro and Luck called The Goddess and Power (Reading material is uploaded) - Essay Example While thinking about the first question the researcher discovered that the exposition of the paper makes a reader indulge into reflective mode since the reader is compelled to question what the real objective of the authors could be in writing this paper. It appears as if the author would discuss the emergence of religious diversity in order to show the accommodative, liberal and diverse nature of the American religious arena. However, the terms â€Å"religious plethora† â€Å"pagan ceremonies† and â€Å"radical† (Scarboro and Luck, 69) used in the second paragraph bear negative connotation for beliefs like Wicca and Witchcraft and seem to belittle the value of these beliefs in the very onset. This implies that the authors consider all such religious practices somewhat alien to the mainstream America belief systems. The research questions brought forward by the authors – â€Å"What is the appeal of witchcraft to contemporary Americans?† and â€Å"W hat does Wicca offer to the wider American religious tradition?† (69) – also implicate alienation, separation and distancing of these religious beliefs form the authors’ own beliefs. The wording and terminology used here could look more convincing if the authors had used more neutral language. The discussion also implies that the attributes of Wicca religion and the Witches’ attack on Christian beliefs make the readers assume that Wicca Witches are insolently bold and believe in personal and communal freedom. The words like â€Å"distant, stern, judging, vengeful [....] standing over against the human† (71) used by the Witches for the Christian God implicate that the Witches believe in a belief system which does not have any threat of judgement or punishment. Likewise, the gender inclusive nature of divinity in Wicca culture also sounds striking and imply that the practitioners of this religion believe in human rights and, more specifically speaking, women rights. The male

A Technology World That Centers On the User Assignment

A Technology World That Centers On the User - Assignment Example As business practitioners learned, the main concern for enterprises is to satisfy the customers’ needs; otherwise, organizations fail. The phenomenon seems to be more glaring in technology-based industries because of the magnified applications that have been offered and presented by the digital world. It is therefore true that the increasing use of consumers of wide range of demographical factors and locations of the internet seemed to endanger other traditional products: books, newspapers, among others. More so, if Bilton’s future prognosis encompasses linking even the television medium to the internet to offer more personalized services, the more that marketing strategies would be designed to innovatively cater to unique and distinct consumer needs. Bilton’s article supported the enthusiasm of consumers to patronize services and products offered through the internet, mobile phones and other technological gadgets due to the fact that consumers are placed in the center of the design. By emphasizing the abilities to benefit the clientele and address the intricate and varied needs, the digital world’s success would be ensured. Works Cited Bilton, Nick. "A Tech World That Centers on the User." New York Times 12 September 2010: 1-2.Web. 13 July 2011.

African American Gay Rights Essay Example for Free

African American Gay Rights Essay I cannot begin to argue about African American/Hispanic LGBT, living in New York City and their civil rights without remembering the public outcry against black civil rights. Although the focus of this paper is on African American/Hispanic LGBT living in New York City and Their Rights to Marriage I have decided to start my paper of by discussing the civil rights movement of the 1960s. The civil rights movement of the 1960s and the continuing struggle against race-based discrimination were rooted in the struggle against slavery. As early as the eighteen hundreds the United States legislative had laws known as segregation laws that limited certain freedom to them. They had to live in separate neighborhood, attend separate schools, drive in the back of public buses verses in the front where Whites were; African American would not dare go against these laws back then because if and when they did, they were unjustly imprisoned, beaten lynched and more for just trying to exercise human rights. In the 1960s African Americans led a fight to remove the legally codified vestiges of slavery from our constitution and from state and local laws. Most repulsive among these, were Jim Crow laws that required racial segregation; African Americans had to endure all these things until The Civil Rights Movement. The modern concept of civil rights was pioneered by African Americans in their long struggle to become full citizens of the United States. From the Civil Rights Movement to the Stonewall Riots of 1969 to May 17, 2004, the LGBTQ movement has made some tremendous gains into mainstream society, a reality that has not been afforded to African Americans. The African American Civil Rights Movement gave birth to many other civil rights movements in the 1960s. African Americans not only made new law, their success gave new hope. Among the many efforts sparked by the African American Civil Rights Movements were the efforts to end discrimination against women, Hispanic Americans, Native Americans, and Asian Americans, people with disabilities and lesbians and gays. Some African American still has one more river to cross because now African American LGBT are fighting a new civil war, the fight for same sex marriage; the right to be legally married. Currently, marriage has two distinct components: civil marriage and the religious ritual of marriage. Mixed-gender couples can have a civil marriage without the religious ceremony/ritual. Couples can have a religious ceremony/ritual, without a civil marriage. Some couples can choose both. However, to receive the legal protections of marriage, a couple must have a civil marriage, which is the only marriage that can be addressed by courts or legislatures. The LBGT believe that the rights and legal protections of civil marriage that are given to mixed-gender couples and families should also be extended to couples and families who are headed by same-gender couples. These include the rights of survivorship, inheritance, insurance, joint income tax filing, and a myriad of rights that many mixed-gender couples take for granted. For African American LGBT, state regulation has been particularly harsh. State sodomy law has had a way of preventing LGBT from acquiring some of the rights they are entitle to. Today, fewer than half the state has sodomy laws. LGBT recognizes New York City for being the birth place for many modern gay movements; however, New York has not yet passed any law giving LGBT legal protection and political support, (right to marriage being on of them). New York State gay rights bill, first introduced in 1971, still has not become law. While other states, like Vermont has established civil unions for LGBT, New York has not. Andy Humm writes that the biggest gay-related debate throughout the country right now is over government sanction of same-sex elationships. Vermont has gone the furthest, establishing civil unions for gay couples that confer almost all of the rights to which a married man and woman are entitled, though stopping short of full legal marriage. New Yorkers may travel to Vermont for the civil ceremony as of July 1, but there is some question as to what legal weight it will carry back home. The federal government enacted the Defense of Marriage Act (DOMA) in 1996 when it looked as if Hawaii might give same-sex couples marriage licenses. It barred federal recognition of legal same-sex marriages performed in any state and gave the other states the right not to honor such a contract. Thirty-two states have passed laws barring recognition of same-sex marriages performed in other states, even though no state or nation allows gay couples to obtain a marriage license. (Holland will likely be the first in 2001. ) A New York version of the Defense of Marriage Act is pending in Albany, but has not had a vote in either chamber. Bibliography Diane Silver et al. , The New Civil War: The Lesbian and Gay Struggle For Civil Rights (New York; New York:1997), 25-26 Andy Humm, The State of gay rights in New York, Available http://www. gothamgazette. com/iotw/gayrights/ (Accessed May 16, 2005).

African Diaspora Essay examples -- African Diaspora Cultures

In simple terms, the Diaspora as a concept, describes groups of people who currently live or reside outside the original homelands. We will approach the Diaspora from the lenses of migration; that the migration of people through out of the African continent has different points of origin, different patterns and results in different identity formations. Yet, all of these patterns of dispersion and germination/ assimilation represent formations of the Diaspora. My paper will focus on the complexities of the question of whether or not Africans in the Diaspora should return to Africa. This will be focused through the lenses of the different phases in the Diaspora. The historical Diaspora confirms pre-colonial global dispersion and resettlement of Africans. These communities of relocated Africans identified and maintained a connection with Africa, while still maintaining a "Loyalty to their adopted country" and making valid and positive contributions. This brings us to a new question, what exactly then are the identities of the African Diaspora and how was that identity forged under (in and after) slavery? Avatar Brah best illuminates the journey of identity formulation through the literature of the African Diaspora she wrote: "Diasporic identities are at once local and global. They are networks of the transnational identifications encompassing imagined and encountered communities (Brah, 1994)." An individual can activate any number of choices on the path to their identity, thus the context and historical processes must be investigated. The Diaspora originated from historical and cultural experiences of the Jewish and Greek people, ... ...s as a group and to effective resistance to oppression. There's no need in returning to Africa. "Despite Cesaire's construction of pre-colonial Africa as an aggregation of warm, communal societies, he never calls for a return. His concept of Negritude is future-oriented and modern. His position in Discourse is unequivocal and sterile attempt to repeat the past, but to get beyond. It is not a dead society that we want to revive. We leave that to those who go in for exorcismà ¢Ã¢â€š ¬Ã‚ ¦It is a new society rich with all the productive power of modern times, warm with all the fraternity of olden days."(Cesaire, 2000) James Aggrey said many years ago that there is a new Africa coming today and it is a challenge to civilization." Joseph Harris added that the new Africa today is the world of African people, of Africa and its Diaspora.

Milgram study

The world came to know about the kind of research that Stanley Milgram had just started to explore in 1963 when he started to make his experiments known to the public. One of the major consequences of his studies was the development and establishment of ethics in research especially those involving human subjects. However, that became more like a serendipitous outcome of an entirely different pursuit in studying behavior.What Milgram set out to study was the issue of obedience in retrospect of the holocaust and the probable reasons that many people then under the Nazi regime followed orders that were inhuman or barbaric. It was approximately around the investigation of Adolf Eichmann who manned the Gestapo persecutions during the said Holocaust; this person had to face charges of genocide which was held in Jerusalem (Milgram, 1963).The experiment involved what Milgram called the learner, the teacher and the experimenter who authorized the course and duration of the study. The learner is the person who actually was employed to help the experiment (assumingly with the consent and guidance of Milgram). The â€Å"naà ¯ve† or innocent person (the learner) will work with the same group of people but one who was actually a good actor. The teachers will conduct the tasks assigned to him about the memory exercise he was to supervise which was the learner will be able to accomplish; later an evaluation takes place of what that person (the learner) may have retained. If the learner commits mistakes, varied or graduated shocks were to be applied with matching painful and agonizing sounds that can be heard (Morris & Maisto, 1999).The experiment showed that despite attempts by the learner to communicate to the teacher/volunteer that the painful shocks should be stopped, whenever the experimenter (e.g. Milgram) was asked about stopping the treatment and the latter affirming that this was a part of the experiment, an overwhelming approximately 65% continued administeri ng the shocks. What was even astounding was that when the person playacting as if in sheer agony and even almost dying or breathless, the teacher continued to administer these shocks which were increasing in intensity (Morris & Maisto, 1999).What were the implications of the study? An important lesson could be gaining insight as to people’s reasons why they may subject other people who were innocent to these painful episodes. Like the SS men of Eichmann during the captivity of the Jews in the early 40s, men who were deeply religious to a large degree, obey the orders despite what have been obvious clashes of understanding (Morris & Maisto, 1999). Authority figures cannot be denied as people who ought to be listened. Factors for a brief view on the implications point to people’s previous upbringing or how they were inculcated on by caregivers and figures who acted as people in authority and the value of obedience.Works cited:Milgram, Stanley. Behavioral study of obedien ce. Journal of Abnormal and Social Psychology, (1963). 67, 371-378.Morris, Charles & Albert A. Maisto. Understanding    psychology, 4th ed. Prentice hall, Inc. USA. (1999).

International Classification of Accounting Systems

Classification of Accounting Systems Critically evaluate to what extent past research into classification of accounting systems has become irrelevant because of international harmonization efforts. Let us remind that IASC was replaced in 2001 by IASB (International Accounting Standards Board). We are going to start this paper with the different classification researches, taking for example Hofstede and Gray’s studies. Then we will draw the main differences between GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). We will also speak about the Americanocentrism problem. To finally dealing with the differences and harmonization. *Two Main Example*s* of Past Studies*: *Hofstede’s* societal dimensions and Gray’s accounting values Different Classification Researches The first one is the deductive or judgmental method. Environmental factors are identified and they are linked to national accounting practices. Then, international groupings and development patterns are proposed. The second one is the inductive or empirical approach where individual practices are analyzed; the grouping or development patterns are identified, and where the explanations are based on economic, social, political and cultural factors proposed. In the deductive approach, Mueller developed four approaches to accounting development. Macroeconomic pattern: where business accounting is tied to national economic policies (Sweden, France, Germany) Microeconomic pattern: where accounting is a branch of business economics (Holand) Independent discipline pattern: where accounting is a service function derived from business practices (US, UK) and where accounting is considered to be capable of developing its own conceptual framework from business practice. Uniform Accounting pattern: where accounting is an efficient mean of control and administration. It takes into account that culture and historical roots are very important. Hofstede define four societal dimensions: individualism versus collectivism, large versus small power distance, uncertainty avoidance: degree to which a firm is ok with ambiguity, masculinity: preference for achievement, assertiveness, material success. Now let us focus on Gray who has developed the following pairs of contrasting accounting values: Professionalism VS Statutory Control: there is a preference for individual judgment, self regulation. Uniformity VS flexibility: there is a preference for enforcement of uniform practices. Conservatism VS Optimism: there is a preference for cautious approach. Secrecy VS Transparency: there is a preference for confidentiality. There are a lot of international pressures like the growing international interdependencies and the harmonization of the regulatory framework. But also the new opportunities, joint ventures and alliances. *GAAP/*IFRS Let us start by an analysis of the GAAP (Generally Accepted Accounting Principles). Financial accounting relies on certain standards of the GAAP. Principles of GAAP derive from tradition. There are seven main principles: regularity or consistency, sincerity, permanence of methods, non compensation, prudence, continuity, and periodicity. In any report of financial statements (audit, compilation, or review), the auditor must indicate to the reader whether or not the information contained within the statements complies with GAAP. The convergence of accounting standards, that the majority of the industrialized countries support is advantageous for the companies in the Stock Exchange: they should not have to produce several financial statements and thus save important sums of money. The financial risk is reduced. The investors, for their part, can better compare and examine the financial data of companies wherever they are established. Their decision making is thus improved. This international harmonization is a process making it possible to arrive to a basic bringing together various accounting standards One big advantage can be seen when we face a merger or an acquisition. Decisions are much easier to take. However, the experience of convergence IASB/FASB shows that many years are necessary to ensure the convergence of two reference frames however based on the same Anglo-Saxon culture of the businesses. This is due primarily to an existence of an opposition between an approach by the rules in the case of FASB and an approach by the principles which follows IASB. IASB is at the center of the convergence movement. The IFRS are described like founded on principles, which means that they leave a big freedom of action to the companies about the evaluation of the accounting data. The US GAAP are described like founded on rules and they aim to regulate all the possible aspects of the presentation of the accounts. These standards thus require very detailed information on behalf of the companies. In the case of convergence between IASB and FASB, the harmonization of the IFRS and US GAAP is currently working and common solutions have already been found. That do not prevent from the divergence of several points of view, among the principal aspects to be solved one we think about the financial instruments and the presentation of the performances. Some of the differences between US GAAP and IFRS are embodied in the standards themselves. They are intentional deviations from US requirements. Americanocentrism Some countries adopted some international standards coming to replace their national standards or to supplement them. Some stock exchange places, first of all the London one, admitted companies of which accountancy is in conformity with standards IAS and more than 200 great groups (majority domiciled in Canada, in France and Switzerland) produced a second set of accounts established according to these standards. SEC even conceded at certain foreign companies the right to observe certain rules IAS as the standard relating to the table of financing (IAS 7), to currencies (IAS 21), companies (IAS 22) and inflation effects (IAS 29). Within the European Union, some harmonization efforts about accounting methods were undertaken. Those however knew the same fate than others and must still produce tangible effects. Moreover, European countries have adopted the principle of mutual recognition of the standards. In spite of the creation of an ad hoc work group in 1990, the accounting harmonization is not a priority anymore, no proposal nor declaration has been made since. It is use consider American standards as the reference. That does not imply their superiority that just reflects economic and political reality. Unless standards IAS are not accepted by the SEC, the companies which follow them do not meet the conditions to be allowed on the American stock exchange places. To be allowed, a German group like Daimler-Benz must satisfy the regulations and specifications of the Stock Exchange where its shares will be exchanged and to match the regulations imposed by the SEC, slightly amended for the foreign transmitters. SEC requires in particular that foreign companies present either their accounts in conformity with the US GAAP or a table showing together the US GAAP rules and the accounts drawn according to the accounts chart of their own country (Germany in the case of Daimler-Benz). Few companies choose the first method; nevertheless, even the second method is expensive. If the American Stock Exchange remains one of the more world significant markets, standards IAS non in conformity with the American rules will become obsolete. But if the SEC persists in its exclusive attitude, the domination of the American Stock Exchanges could be compromised. Can we solve the problem? Is harmonization the answer? Then harmonization in accounting standards shall serve many of the following benefits: Decrease in the costs of data collection Increase in the comparison of the information, Development in the capital markets, Facilitation in the fund movements Provision of competition advantage in favor of the firms Decrease in the audit costs and increase in the efficiency of the audit For multinationals, the advantages of harmonization are much more important. The impacts are cultural and social, on the employment and consumption pattern for example which are significantly influenced. The SEC made understand that any international reference moving away from philosophy and specificity of the American standards would not be acceptable. It profits from the support of Financial Accounting Standards Board (FASB), insofar as generalized acceptance of standards IAS could compromise the credibility of standards FASB. *Why do the differences persist? And w*hat is *mainly *stopping* the harmonization*? Let us take another example. In Japan, Keiretsu is a group of companies undertaken with cross participations which maintain very close relations of customer-suppliers type. Similar systems exist in Korea. The relations between these companies are not comparable with those which bind a holding and its subsidiary companies; this system is running in United Kingdom and the United States. Moreover, no economic argument could be brought to justify the regulation of the accounting standards. Why the practices differ o clearly from one country to another? We can for sure think about culture, tradition and history. Then, external environment, legal systems (Common law & Codified Roman law), taxation, the level of inflation, accidents and external influences (such as the framing of law in response to economic or politic events for example) are the main causes of international differences. Also, liabilities, consolidation, segment reporting and foreign currency translation can be big issues in international accounting. However, the economists privilege the explanations relating to factors such as the legal system and the legislation on the property rights, even if, in the final analysis, these factors themselves form part of each culture intrinsically. Conclusion While convergence and harmonization are admirable goals with a lot of benefits, that may not easily or quickly achieved. The success will not depend only on the ability of the FASB and IASB to work together, but also on the willingness of national regulators to cooperate and to avoid issuing local interpretation of IFRS. In April 2005, SEC published the road map. This is an article by then Chief Accountant discussed the possible elimination of the US GAAP reconciliation for foreign private issuers that use IFRS. This Road map laid out a series of milestones which if achieved would result in the elimination of the US GAAP reconciliation by 2009, so quite soon. It is often noted that the process of IASC standards are influenced by Anglo-American approach, which partly explains the reserve of certain countries to adopt the international accounting standards. The difference between Anglo-American philosophies and European ones can be explained by the importance attached to two essential characteristics of accountancy: reliability and relevance. To conclude, despite the existence of many convergence points, this research show several major differences between two countries supposed to follow relatively similar rules. This thus tends to catch our attention on the difficulty of international harmonization. This study seems to illustrate perfectly (unfortunately? difficulties of the international accounting harmonization. It could be interesting to carry out a reflection on other ways of making accountancies comparable in order to avoid a fundamental opposition. However, new laws gave (or will give) to companies of several countries, including France and Germany; the possibility of presenting their group accounts according to the international standards, in particular those of the IASC and USGAAP, rather than the national rules. Almost all th e companies having a world activity do it already, or will probably do it soon. BIBLIOGRAPHY †Evolution of research on international accounting harmonization : a historical and insitutional perspective â€Å", Socio-Economic Review, October 2007 Bosco T. , Corporate Accounting Information Systems Cook D. Connor L. , UK/US GAAP Comparison Wolk H. , Dodd J. , Accounting Theory, 7th edition Elliott B. and Elliott Jamie, Financial Accounting and Reporting, 8th edition Ernst & Whinney, L’Impact de la septieme directive: la consolidation des comptes en Europe, ETP, 1985 Heem G. t Aonzo P. (2003),  « La normalisation comptable internationale: ses acteurs, sa legitimite,ses enjeux  », Revue d’Economie Financiere IASC, International Accounting Standards Explained, Wiley, 2000 Ortiz E. (2005),  « GAAP choice by European companies  », European Business Review POWER Michael, La Societe de l’audit, La Decouverte, 2005 Price Waterhouse Coopers ; â€Å"IFRS 2005 divergences France /IFRS† ; Editions Francis Lefebvre Street D. L. and Gr ay S. J. et Brayant S. M. 1999),  « Acceptance and observance of International Accounting Standards  », The International Journal of Accounting â€Å"Trends in research on international accounting harmonization â€Å", The International Journal of Accounting, September 2007 Weetman P. E. , Jones A. E. , Adams C. A. and Gray S. J,  « Profit measurement and UK accounting standards: a case of increasing disharmony in relation to US GAAP and IAS’s â€Å". Websites: www. wikipedia. fr www. lesechos. fr www. focusifrs. com www. fasb. gov www. investopedia. com www. ey. com www. authorstream. com

Computer Security

Computer Security Introduction The present epoch of computer technology has come with a number of challenges. One of the challenges is in safeguarding information stored in computer systems.Advertising We will write a custom essay sample on Computer Security Information Assurance specifically for you for only $16.05 $11/page Learn More To make sure that only authorised persons have access to the stored information, organizations come up with authentication and authorization procedures, which assign unique login details to each person (Bishop, 2002). Whenever one wants to access information stored in a computer system, he or she has to key-in the login details. Organizations use varied types of authentication depending on the level of required security. This paper will discuss authentication, different types of authentication and authorization. Authentication Birch (2007), defines authentication as, â€Å"The process of determining whether someone or something is, in fact, w ho or what is declared to be† (p. 86). In many cases, authentication is done by verifying individual’s password or username. Organizations use authentication with the sole goal of guaranteeing security of their network systems or data. They require knowing persons prior to allowing them to access crucial information. Hence, authentication helps to make sure that only the authorised persons have access to information. Authentication procedure follows the assumption that only the authorised persons have knowledge about the passwords or usernames that an organization utilises (Birch, 2007). Two-factor authentication Two-factor authentication is also referred to as strong authentication. The authentication process involves giving two forms of login details.Advertising Looking for essay on computer science? Let's see if we can help you! Get your first paper with 15% OFF Learn More Persons may be required to give their passwords and swipe their credit cards or, use their biometrics together with a password before gaining authorization. Two-factor authentication is used to secure vulnerable or sensitive information (Jin, Ling Goh, 2004). Username or password only may not be adequate to protect sensitive information. This authentication is mostly used in hospitals to secure health care information. Some of the health care information stored in shared computers is sensitive, and it calls for health care practitioners to use a two-factor authentication to make sure that other users do not access the information. Multi-factor authentication Bhargav-Spantzel et al. allege, â€Å"Multi-factor authentication occurs when a user is required to provide multiple pieces of information to authenticate them to a system. They require using something they know, something they have, and something they are† (2007, p. 530). Conventionally, multi-factor authentication entails using a combination of password, a token and biometric data. This c ombination creates a secure authentication procedure that is hard to steal. A cyberstalker is able to steal the login details of individuals that use weak authentications. This makes network systems vulnerable to cybercrimes. However, the use of multi-factor authentication makes the systems secure as individuals have to provide a physical gadget before gaining authorization. Multi-factor authentication makes it hard for cybercriminals to penetrate into computer networks from a distance (Bhargav-Spantzel et al., 2007).Advertising We will write a custom essay sample on Computer Security Information Assurance specifically for you for only $16.05 $11/page Learn More Authorization In computing world, â€Å"authorization is the function of specifying access rights to resources, which is related to information security and computer security in general and to access control in particular† (Ratha Bolle, 2005, p. 617). System administrator requires limiting the access privileges given to each user in an instance where multiple users have access to a system. In such an instance, the administrator assigns varied access privileges to different users based on their needs. This guarantees that individuals do not have access to information that is beyond their areas of operations. It ensures that sensitive and vulnerable information is secure. Authorization and authentication software Presently, organizations use authentication and authorization software to regulate access to information systems. There are different authentication and authorization software that varied organizations use. Consequently, they chose software depending on its ability to meet the desired level of security and cost. Some of the current authentication and authorization software include AuthAnvil 2FA and Enablon Authorization Sign Management (ASM) respectively (Scorpion Software Corp., 2013). AuthAnvil 2AF is authentication software that requires users to produce an identification gadget called a token together with their personal identification number (PIN). The software keeps on changing the authentication password. For people to access a secured system, they require providing their PIN together with a one time password. One is not allowed to access the system without providing the two authentication requirements.Advertising Looking for essay on computer science? Let's see if we can help you! Get your first paper with 15% OFF Learn More This makes the system secure since once individuals use their passwords; they cannot use the same password in the future. Hence, it is hard for unauthorised persons to steal the password (Scorpion Software Corp., 2013). The main weakness of the software is that it is not compatible with all types of hardware devices. Hence, in case one does not have a compatible hardware device, he or she would have to incur extra cost in purchasing compatible hardware. AuthAnvil 2AF â€Å"reduces integration and customization costs by providing a single foundation for all core authentication management for your business, and that of your customers† (Scorpion Software Corp., 2013, par. 19). The software is compatible with a number of hardware devices and does not involve a lot of licensing overhead. Once individuals purchase the software, they register it with its manufacturing company and are free to use the software. The fact that AuthAnvil 2AF issues a different password whenever one wants to log in, makes it appropriate for the Banking industry or Health care facilities. The Banking industry requires an Information Technology (IT) system that is very secure. This authentication software would help to secure IT systems in the banking industry. Enablon ASM is software that helps organizations to manage authorization and allocation of signatures to employees. For an organization to enhance its operations, it requires delegating authorization duties to certain staff. However, if an organization runs numerous companies across the globe, it would be hard to monitor its authorization procedures and to make the necessary changes. Enablon ASM helps to solve this problem. The software helps organizations to validate email alerts, and login details electronically (Enablon, 2012). Besides, the software helps organizations to save resources and time that would be used gathering, finding and scrutinizing delegation information. The main weakness of the Enablon ASM software is tha t it is not compatible with all hardware devices. Additionally, it would be hard for an organization to manage authorization process in event of software failure. The software is not costly since one does not incur licensing cost (Enablon, 2012). Once a company purchases the software, it is set to start using it with the authorization of Enablon Company. The software is suited for oil companies, which run numerous firms across a region or globe. With the software, a company would be able to manage its information system by making sure that employees only access the information they require in their areas of specialization. Conclusion Growth in computer technology and increase in cybercrimes, has led to organizations looking for ways to secure their information systems. Presently, organizations use two-factor and multi-factor authentication procedures to secure their systems. Besides, organizations are turning to authentication and authorization software to enhance the security of th eir information technology systems. This has saved many organizations from cyber criminals. References Bhargav-Spantzel, A., Squicciarini, A., Modi, S., Young, M., Bertino, E. Elliott, S. (2007). Privacy preserving multi-factor authentication with biometrics. Journal of Computer Security, 15(5), 529-560. Birch, D. (2007). Digital Identity Management: Perspectives On The Technological, Business and Social Implications. Hampshire: Gower Publishing Limited. Bishop, M. (2002). Computer Security: Art and Science. Boston: Addison-Wesley. Enablon. (2012). Enablon ASM. Web. Jin, A. Ling, D. Goh, A. (2004). Biohashing: two factor authentication featuring fingerprint data and tokenised random number. Pattern Recognition, 37(11), 2245-2255. Ratha, N. Bolle, R. (2005). Enhancing security and privacy in biometrics-based authentication systems. IBM Systems Journal, 40(3), 614-634. Scorpion Software Corp. (2013). AuthAnvil two factor Auth Intro: AuthAnvil 2AF technical tour. Web.

Summary of the Proposal Essays

Summary of the Proposal Essays Summary of the Proposal Essay Summary of the Proposal Essay Name: Instructor: Course: Date: Summary of the Proposal 1. Executive Summary This report was prepared to study the macro and microenvironments of juice production in Norway and Brazil. There is less competition in Norway compared to Brazil due to the established company, the Boost Juice Bar. In order to improve sales in Norway, advertisements will be used during the Fifa World Cup that will take place in Brazil. Founded by Janine and Jeff Allis Australia in 2000, Boost Juice Bars is one of the most recognized business chains inside Australia with over 200 branches. Starting with $250,000 and the help of nutritionists, Janine formulated healthy juice products and still researches on various ways to better her product. Examples of products the company produces using its developed technology include skinny smoothies, fresh juices, low fat smoothies, bottled juices and light smoothies. The target market for the company is anyone who is health conscious. 2. Company Objectives and Strategy To achieve a high number of sales while growing its opportunities To promote its brand all over the world To gain a large proportion of the market share To achieve the above using Porter’s formula for competitive advantage 3. Political, cultural, economic, social and technological environments in Norway Norway is located in northern Europe and is bordered by Russia, Sweden and Finland. Its capital city is Oslo, and it has a monarchical government. It is one of the richest countries in northern Europe with vast technological developments. Religion is not a significant influence in the Norwegian society and women are equally represented as men. Norway also has a very rich culture and is a significant tourist destination. 4. Political, Cultural, Economic, Social and Technological Environments in Brazil Brazil is more and more being recognized for its advancements in technology that have been achieved through multiple research initiatives funded by the government. However, the country’s government has failed in housing its citizens, and though poverty rates have been reducing over the years, it is still a major problem. Despite the cultural diversity that makes the Brazilian society, class division is determined by economic ability and the color of one’s skin. 5. Comparing Australia to Brazil and Norway Australia has a political system similar to that of Norway and Brazil; though Brazil’s political system is slightly different because of instances of corruption. On the economic field, Brazil is gaining faster though both Australia and Norway are ahead of it. Technologically, both Norway and Australia are ahead of Brazil. Culturally, all the three countries are diverse. This means that the marketing techniques used by Booster Juice Company require an adjustment to suit in the different countries’ societies. This process involves a shift in product design, pricing, advertisement and transportation. 6. Product Market Analysis for Brazil and Norway Sales of health-associated products have been successful in Norway since Norwegians are health conscious people. Juice products sell well in Norway and are a vital competitor for other goods sold in the country. In Brazil, there is a growing awareness on the importance of healthy food products compared to junk food. The Norwegian market is in the final stages of growth because of the many sales made in the beginning stages. Both Norway and Brazil have distribution mechanisms including airports, supermarkets, seaports and store bars. Competitively, Booster juice is at a better position because of its product variety. Boost Juice should keep producing an alternative to junk foods and concentrate on various advertisement techniques in the forthcoming Fifa World Cup. Marketing objectives for Norway and Brazil are different due to the dissimilarities in societal structure.

Ronald Wilson Reagan Research Paper Example | Topics and Well Written Essays - 1500 words

Ronald Wilson Reagan - Research Paper Example Personal Life: Ronald Reagan, the son of John Reagan, was born on February 6, 1911 and died on June 5, 2004. In his young years he used to live with his family in Tampico, but a few years later they went to live in Chicago. Initially his father was the supporter of Ku Klux Klan, the political group of America, but when he went through financial crises he turned against political parties and started negotiating against them . This situation created more problems for him and his family. As a result, both son and father became obsessive followers of Democratic Party headed by Franklin D. Roosevelt. Ronald was sent to Doral Senior High school in Dixon. He was a brilliant student and secured good position in class. He was interested in studying economics and sociology. Apart from studies he was highly interested in sports, especially in swimming and football. He also gained sports scholarship because of his outstanding performance in annual football match at Eureka College. After completing studies at high schools, he got job at the Davenport radio station as a sports commentator . A few years later he joined another radio station in Des Moines, where he gained fame and became one of the most famous sports announcer of the state. He got chance to work in Hollywood movies as well and he appeared as a leading actor in many hit movies. The famous movies in which he performed include Hollywood Hotel, An Angel from Texas, the Santa Fe Trial, the Voice of the Turtle and many others. He worked in movies not just to make money or for entertainment. When the Second World War started he ma de such training films for captains and other army men that help them defense the country3. Meanwhile, during the making of the movie Brother Rat he met the Hollywood actress Jane Wyman and they get married in 1940, but after eight years of marriage she left him because of Ronald`s involvement in the war. They had two children, Maureen Elizabeth and Michael Edward. When the parents were separated the mother got custody of both the kids. In 1947 Ronald was elected the leader of Screen Actor Guild. During his occupation of the post of a leader of the Screen Actors Guild in 1951, Nancy Davis, another beautiful actress of Hollywood, tried to approach him. Finally, they got married in a small church on March 4, 1952. They were blessed with two children, Patricia Ann in October 1952 and Ronald Prescott in May 1958. Governor of California: Before World War he remained passionate supporter of Democratic party, but later he changed his affiliation and joined Dwight Eisenhower`s Republican Pa rty. Soon he became a prominent member of the national political party. With the help of smear campaign, he won an easy victory and was selected as a governor of California4. After being announced a governor he worked with dedication, specifically for students, and gained fame in no time. Michael K. Deaver, another important political figure, took responsibility of scrutinizing Reagan`s presidential campaign. The main problem was that Reagan was sixty-eight years old by the time present government considered him as a suitable candidate for becoming the next president of America. His

International Market Report Essay Example | Topics and Well Written Essays - 2500 words

International Market Report - Essay Example Saleh Al Hamad Al Mana, Qatari business group partnership with the Harvey Nichols to open eight international stores in Doha. The proposed plan was established to open store in the year 2017. According to chief executive of Harvey Nichols, Doha is an exciting place to increase market portfolio. The store of Harvey Nichols provides ultimate fashion experience for customers. Harvey Nichols has three small-format stores and four large-format stores within the Ireland and United Kingdom. Research states that brand name perceived by people of Qatar is on higher level. The Qatari customers translate brand awareness well. The prime purpose of the report is to assess various strategic options and marketing environment to develop international presence. Additionally, the strategy of Harvey Nichols for international growth is effectively presented in the paper. The situational analysis is referred as the assemblage of strategies that are analyzed by managers on basis of external and internal environment of an organization. Moreover, it benefits to understand the business environment, customers and capabilities of organization. The business measurement tools implemented for situational analysis are SWOT analysis, PEST analysis and Porter five forces. It is a structured planning method that is useful for understanding strengths, weakness, opportunity and threats involved in a corporate venture or a project. The prime purpose of this method is to determine the effectiveness of opening store in Qatar. One of the major strengths of Harvey Nichols is its brand awareness. It is regarded as one of the most luxury and fashionable departmental stores globally. The deal struck by Saleh Al Hamad Al Mana Qatari firm to bring one of the highly famous departmental stores in the world to make its debut in Qatar. One of the beneficial strengths of opening Harvey Nichols store in Qatar is high level of existing sales and distribution networks (Table 1). There