Heavily Christian Essay

She creates a reputation for herself right at the beginning that you learn later in the play she has had most of her life. She seems unwilling to let anything spoil her reputation; it is quite astounding how she manages to keep this up all the way through the production until act 4 scene 5 where Petruchio’s scheme to tame Kate begins to work. Up until then everyone has seen Kate as a ‘Wicked Witch’ but not of the wrinkly kind. Just a Curst froward woman who cannot hold a conversation without making some nasty remark. All the way through the play various people say what they think of her. Hortensio refers to her as a ‘Devil’ and Tranio – â€Å"Stark Mad Wrench. † From this it is clear to see she is not really a well liked person. To make it seem worse her sister, Bianca, is what seems to be the most perfect woman ever. She started off with 3 suitors Gremio, Hortensio and Luchentio: Who thought she was fair, virtuous, beautiful and modest. It seems impossible that any woman can be so perfect. However in Elizabethan times it was expected that women were to behave like that. Behaving like a sweet innocent girl is what made Bianca seem so attractive, Idyllic Elizabethan young woman. There are many references in the play to suggest that Bianca is what every man wants. Gremio refers to her as â€Å"Sweeter than perfume itself. † Which is just another thing to add to her list of perfections. Once suitors had been chosen, in this case it was Luchentio and Bianca, Katherina and Petruchio, they were married soon after. Katherina and Petruchio were married within a week of knowing each other. Form what the play is putting across; it appears that once women are married they belong to their husbands. They do as they say and agree with everything. As it is said in the marriage vows â€Å"Love, Honour, and Obey. † This is demonstrated really well by Katherina in the final speech after she has been tamed by Petruchio’s schemes. If I were the directed of this play for the final speech I would have Kate walking around near Bianca and the Widow and looking at them, with them looking uneasy. Kate would also look at Petruchio admirably in the areas on the speech where she is referring to him. There is some irony in Kate’s speech. For example where she says â€Å"A wife can be Froward, Peevish, Sullen and Sour. † These are all the things that Kate used to be. To me her speech sounds sincere. It seemed like she is trying to apologise, as well as trying to get her own back on her sister Bianca and everyone who has called her a Shrew over the years. Her reputation that we had found out about in the beginning of the play has changed. However I think that some people don’t believe that she has changed. In this speech she is proving to everyone that.

Realism

Cognitive sentences are those that are dependent to facts and readily have or consist of truth values, such as true and false. Non-Cognitive Sentences constitutes statements which are independent of facts and are cannot be assumed to have a truth value. In this regards, statements such as â€Å"Girelle is stands about five feet and five inches tall† and â€Å"the vase is red† are statements which falls under the Cognitive division. While statements like â€Å"keep quiet† and â€Å"you must not lie† corresponds to Non-cognitive statements.(Marturano 2006, 1)According to the Stanford Encyclopedia of philosophy, Non-cognitive holds that moral properties otherwise known as moral facts do not exist. This means that moral statements are statements that can neither be true or false or simply these statements do not contain any truth condition. Moral sentiments are merely â€Å"approval or disapproval† expressions more akin to wishes and aspirations that ar e seldom associated with emotions than to cognitive â€Å"state of mind† such as beliefs or ideas. Moral Realism on the other hand holds that moral statements were actually reports of factual actions or ideas that are always true or real or existing. ( Sayre-McCord 2005, 1)Non-cognitivist argues that moral statements have no truth conditions in such case that their predicate was merely moral utterances or sentiments that neither have truth or falsity. It does not tell anything about its subject that could prove its truthfulness. In a sense, moral sentiments are meaningless and remain to be mere expressions. They further argue that moral statements were emotive, prescriptive and motivational that cannot be classified as either true or false (Ayer 1936, 28-55) .Non-moral statements on the other hand can express beliefs and ideas that can be evaluated as either true or false (Blackburn 1984, 12-25).Thus the Non-Cognitivist holds that since moral claims are non-cognitive statemen ts, they do not contain any descriptive sentence and are therefore not describing anything at all which means that they do not contain factual statements and are not asserting anything.(Railton 1986, 4-6)The Non-cognitivist believes that normative claims are not valid of any logic since they cannot be true or false. According to Ayer, as quoted in the Internet Encyclopedia of Philosophy, â€Å"ethical claims are comprised of pseudo concepts which merely convey commands or feelings and do not contain any meaning (Marturano 2006, 1). Ethical statements remains important or significant because it is being use to persuade other people most specifically the receiver to perform or act in a certain way. In such case, ethical claims can be debated or can cause several disagreements and agreements but it can never comprise a logical understanding or reach any rational conclusion because normative claims cannot express the truth value of the statement. Thus, logical laws or basic rules of lo gic are inapplicable to moral statements (Hooker 1996, 3-5).By being a non-cognitivist, a person can deal with more relevant questions concerning reality. For instance, instead of dealing with the question of truthfulness of the statement â€Å"abortion should not be permissible†, people would be more focused on assessing the claim with respect to its effect or to its general utility. If abortion is done what would be its effect, thus basing the judgment on the factual outcome and not on mere assumption. To make this point clearer, consider the statement â€Å"genocide is wrong†, since it does not express any truth value, its assessment or its continuation would depend on its result.Non-cognitivism, by removing the truth value of normative statements has ended the dispute regarding the reality of an objective moral code or morality. This paved the way for moral relativism which favors the variation of moral codes in the different parts of the worlds at different times. This results to more respect to different cultures and traditions across national and ethnic boundaries.By denoting that moral statements are merely expression of approval/disapproval or sentiments, the non-cognitivist have also succeed in emphasizing the reason why there have been different reactions among different people regarding a certain moral issue. The varying reason as to why and how people view things differently. It also shows that moral statements cannot be true or false, thus they cannot be use to persuade other people in doing this or that.Moral realism on the other hand purports that moral statements is either true or false. The moral claim, â€Å"abortion is wrong† is either true or false. If this will be the case, there would be fixed moral codes that should apply to everyone else or at least every rational person in the planet. Yet, the relativity and subjectivity of moral statements seems to contradict the moral realist position because in different countr ies there were differing view regarding this matter and this is something that is prevalent in the reality in which we lived in. People does not agree on the same moral issue, most often they would argue differently depending on their position, biases, outlook, experiences and so on. The reason why I agree that â€Å"abortion is wrong† would be very different from your or his or her reason.In moral realism, people would continue to argue and debate over claims fruitlessly. In the end they would come up with a conclusion that is not far from being the decision of the â€Å"majority†. If moral realism are right in asserting that moral statements expresses truth value, then what people, specially influential and powerful ones would do is to persuade other people into believing that their statement is the right and whatever that contradicts their statement and purpose are wrong.Moral realism maintains that there can be â€Å"objective moral values† which contradicts the Non-cognitivist claims. However, moral realist failed to account what constitute the objective moral facts (Shafer-Landau 2005). They argued that â€Å"death penalty is wrong† can be accounted as either true or false simply because they believed that it is the same as any cognitive statement such as â€Å"it is dark†. Moral realist cannot prove that â€Å"death penalty is wrong is in fact true† for it differs from people’s opinion, perspectives and desire. There is no factual evidence that could actually prove that it is true (Stevenson1944, 15). The reality of the existence of moral facts is inaccessible to scientific inquiry and cannot be observed directly through our senses without appeal to our emotions, sentiments or feelings.References:Ayer, A. J. 1936. Language, Truth and Logic. London: GollanczBlackburn, S. 1984.   Spreading the Word. Oxford: ClarendonHare R. M. 1997. Sorting Out Ethics. Oxford: O.U.P.Hooker, Brad. 1996. Truth In Ethics. Ox ford.Kim, Shin. 2006. Moral Realism. The Internet Encyclopedia of Philosophy.Marturano, Anotonio. 2006. Non-Cognitivism in Ethics. The Internet Encyclopedia of Philosophy.  Railton, Peter. 1986. Moral Realism: The Philosophical Review. Vol. 95, No. 2 (Apr.,), pp. 163-207Sayre-McCord, Geoff. 2005. Moral Realism. The Stanford Encyclopedia of Philosophy. Retrieved on September 20, 2007. Retrieved from the World Wide Web: http://plato.stanford.edu/entries/moral-cognitivism/Shafer-Landau, Russ. June 15, 2005. Moral Realism: A Defense.   USA: Oxford University PressStevenson, C.L. 1944. Ethics and Language. New Haven: Yale U.P

E-Marketing in Amazon Company Essay Example | Topics and Well Written Essays - 2750 words

E-Marketing in Amazon Company - Essay Example The company has always been a traditional e-commerce company that ships items around the globe. The sudden insurgency of moving towards e-marketing and making items available digitally as downloads for customers. Amazon wants to stick to the traditional method of marketing and selling but also enter e-marketing without having any adverse effects on the company taken along. They are still testing the new idea and taking it slow to avoid fatal problems in order to easily bounce back in case of any failures. This strategy of taking it slowly is a rational approach by Amazon because a hasty entry might have a negative effect on the company since its loyal customers might have rebelled. If they take it slowly then customers will be able to adopt it gradually and also that they have both the options available for their customers and they can make a choice. It is important for any company to stick to their original values and set standards but change is essential only when it is taken at a pace that is suitable for all stakeholders of a firm to accept and adapt to it. This is what makes an entry strategy successful since customers are essential and must be taken along to implement a change successfully. The partners and competitors of the company have great expectations out of Amazon since they believe that Amazon will soon come up with its own website offering music downloads for an amount of money and also that they will sell an e-book device under the Amazon brand by the name.... They are still developing as an e-marketing firm and moving steadily to their desired destination. Critical evaluation the market entry strategy Amazon entered the market with the acquisition of mobipockets.com which is based in Paris. Amazon adopted a hush hush attitude towards the acquisition of the company that is now its subsidiary that sells products digitally online. It provides books online as a download for some amount of money. But the amount of money is naturally lesser than the traditional way of selling goods over the internet. Amazon has also introduced its Unbox movie-download which was built in-house by the company in 2006. Amazon decided not to advertise this entry into e-marketing for certain reasons. The company has always been a traditional e-commerce company that ships items around the globe. The sudden insurgency of moving towards e-marketing and making items available digitally as downloads for customers. Amazon wants to stick to the traditional method of marketing and selling but also enter e-marketing without having any adverse effects on the company. They are still testing the new idea and taking it s low to avoid fatal problems in order to easily bounce back in case of any failures. This strategy of taking it slowly is a rational approach by Amazon because a hasty entry might have a negative effect on the company since its loyal customers might have rebelled. If they take it slowly then customers will be able to adopt it gradually and also that they have both the options available for their customers and they can make a choice. It is important for any company to stick to their original values and set standards but change is essential only when it is taken at a pace that is suitable for all stakeholders of a firm to accept and adapt to

Debate] about should voters approve some particular measure that Essay

Debate] about should voters approve some particular measure that allows some state or county to regulate legalized prostitution - Essay Example The first group is represented by proponents of the so-called proposition K (a measure to decriminalize prostitution) who also agree on the necessity of legalization and subsequent regulation. The members of this group suggest a variety of measures that would help regulate prostitution as a legalized business in the United States. The second group is represented by the opponents to the Proposition K and to legalization of prostitution in the United States. For this group, the question of the prostitution regulation by law does not exist as they oppose the very idea of its decriminalization and legalization of â€Å"the world’s oldest profession† (Armentano, â€Å"The Case for Legalized Prostitution†). This paper explores the arguments of both groups using the Toulmin model and provides a justified perspective on the issue. Firstly, the rhetorical situation is considered as the phenomenon of prostitution is discussed in the context of modern American society and i ts status. Next, the arguments of each side are analyzed with the help of the Toulmin model, which will help to reveal the common backing. Further, the author’s perspective on the issue will be discussed. ... In addition, it is alleged that the illegal status of prostitution has prevented women from working in safe conditions and urged them to work in the streets. Also, illegal prostitution, which is deemed a misdemeanor, incurs millions of tax dollars to be spent on investigation and prosecution of this criminal offense. To illustrate, statistic data show that Los Angeles spends around 100 million dollars a year to deal with prostitution (Armentano, â€Å"The Case for Legalized Prostitution†). Besides, it was estimated that nearly a half of illegal prostitutes in New York City and Washington D.C. were HIV-positive back in the 1990s (Armentano, â€Å"The Case for Legalized Prostitution†). Proponents of prostitution legalization and regulation warrant that legalization and regulation of prostitution is beneficial in many ways. They back their statement by saying that legalized brothels, with strict regulation by the state, in combination with severe penalties for the so-calle d johns that seek sex in the streets, will prevent human trafficking, spread of infections, and victimization of prostitutes (Lee & Persson 1). While it can be said that prostitution is a morally challenging occupation that promotes the decay of norms and values in the society and does not deserve decriminalization and legalization, it remains a fact that to use the services of sex workers or not is a personal choice of each of us. In addition, some people oppose the idea that legalized and regulated prostitution will help reduce victimization of prostitutes pointing out that the black market will still exist and keep recruiting girls from poor nations, the fraction of involuntary prostitutes as

Taiwanese clothing industry Essay Example | Topics and Well Written Essays - 3750 words

Taiwanese clothing industry - Essay Example Many countries in the third world have closely studied the phenomenon, especially the countries' model are exported-led development. During the 1960s Taiwan experienced rapid growth with steady prices, without the fluctuations of a boom-bust cycle. Private enterprises, especially small and midsize firms, took full advantage of this environment to start up business. With the growing economic of Taiwan, the inevitability of moving into different industries is also foreseen. The emergence of a global economy where production and consumption are organized and mediated in the world scale has spread all sectors of manufacturing activity in recent decades, especially clothing. This industry has some specific features, which make clothing suitable for implementation of networking strategies by Taiwanese manufacturers. Although, clothing manufacture is a small firm sector, truly global strategies can be pursued only by large companies. That is why networking can be an essential force to unite small businesses to compete on the global market. There is little doubt that clothing trade, employment and production have taken on an increasingly international dimension since 1960s. Meanwhile smaller companies usually cannot compete on geographically remote markets. Business networks help those firms to reach distant customers by sharing expenditures on transportation, production, purchasing, etc. therefore making it possible for SMEs to participate in global trade. Additionally, small businesses usually don't have the resources to make investments into research and development. Innovation is an important part of what it takes to be competitive on a global market. Sharing technological know-how and innovative knowledge is also a strong argument for networking. The economy of Taiwan economy remains export-oriented, it primary depends on an open world trade regime. Networking strategies implemented by Taiwanese clothing manufacturers allow them to remain competitive on a worldwide scale, regardless of their size. Networking strategies help them in three ways: reaching out to distant markets, lowering production costs and sharing knowledge and innovations between members. The next part deals with more detailed description of how it is achieved. 2.2 Networking Strategy A business network can be defined as linkages among firms. It provides external sources for various type of input that complement or substitute for a given firm's inadequacies (Malecki and Tootle 1996). Surprisingly, there are few studies based on strategic linkage and networking (Chen and Tain-Jy, 1998). Business networking is about cooperative relationships between companies. Networking is an adaptation process: it is because interdependent production, logistics, development, and administrative activities and resources need to be modified and coordinated to bring about a better match between the firms in the network (Chen and Chen, 1998). Network resources are particularly useful in entering an early stage of market where institutions that facilitate internationalization are still lacking. Business networking can take a lot of different forms, each one of them with its own purpose, advantages and drawbacks. I

Not sure Essay Example | Topics and Well Written Essays - 1500 words

Not sure - Essay Example Shortly after he fled, he traveled on road when it comes. Discussion It contained his real father, King Laius of Thebes and his bodyguards. When they ran it almost Oedipus attacked them, killing guard and his father, thinking they were bandits of road, and therefore unconsciously fulfilled prophecy. When he realizes he is devastated. It really helps question that you cannot escape past. Fact that and his father, however, is the important factor in exile later in history. When he discovers that King Laius was his real father, he sees that does not run away, he could have avoided this disaster as the whole. It just goes to show that hindsight is always 20/20; Oedipus saw this and realized his mistake. Understanding that he cannot go back and change your past is also the major theme of story. This fact too plays the big role in his mental collapse later in story. After he killed his father, he goes further down road when he, told him that if he cannot answer her riddle correctly, it wou ld kill him. It is possible to solve riddle of her and she kills herself in anger. When word was that which led to ( whose king he recently killed ) to adopt it as their new king, thanking their true king was killed by bandits, and give him queen, Queen Jocasta (his mother ) for their wedding. They lived happily for many years and had four children. When Oedipus learns about heinous crime he has committed, he almost dies. After disgrace of his country, and he launched himself and his daughter Antigun leave Thebes. Later, he died in exile in temple of Apollo in colon. Before he left Thebes, but he says he will do great things before he died, he told him reserved. He speaks with great arrogance at end of game when he said Creon to take care of her daughter and says he will do before you die. It is being able to still accomplish great things, even after these terrible crimes, such as incest and regicide. Understand that you cannot change or escape past, and you can achieve anything, ev en after committing heinous crimes in your life all that Oedipus sees his error after his life was ruined, and he sees he could stop (Sophocles 78-122). When you look at your life and see something that leads to bad consequences do, you see most often how you could have easily avoided, usually the small part in origin of whole ordeal. Throughout story, Oedipus haste or lack of patience is most obvious. Wanting to put the end to mystery of Laius’s death as quickly as possible, Oedipus kill or deport those who have information. Teiresias tested Oedipus' patience in early history of information, which he held in his hand, you have experience! This forward accusing Tiresias was bad, especially as Tiresias predicted end of history. If Oedipus was more patient and waited, he would not have been so upset about future or whipped, which was happen. However, this is not just the feature take its supreme authority. Oedipus displays of anger throughout story, which did not help at all. L atest sign of that was worst enemy of any Oedipus was his own veracity. Whenever new facts are presented, Oedipus gave them the honest opinion. Once he was the suspect, who was involved Oedipus, he admitted, I think I am disgusting my own ignorant edict. Oedipus retained no evidence its future potential foreclosure and loss of his royal status. As history has risen to highest point, Oedipus preserved evidence of shepherd, that it was the terrible hearing, but it needs hear

Southwest Airlines Case Study Example | Topics and Well Written Essays - 500 words - 2

Southwest Airlines - Case Study Example In addition, the company viewed offering the air service as an innovative and environmentally responsible industry driving at economic and social progress (Rochat, 2007). The fun campaign led by Keller and involving crews and all employees was an innovative way of making their flights a fun to all customers. Another factor behind the success was the cost cutting strategies which included contracting fleet maintenance and fuel supplies, fewer than average operators and crews in all its services, and the no frill policy was a different approach that ensured the company minimized its costs. Morrison (2001) elaborates how the low cost Carriers had to adopt some of the strategies used by Southwest to cut costs. Making employees as part of a larger family of Southwestern Airlines was perhaps the largest asset that the company utilized to succeed in the market. Brueckner, Lee & Singer (2012) elaborate one of the main characteristics of LCC as cutting costs while still charging very low fares compared to major airlines. The 10 to 15 turnaround therefore ensured Southwestern airline maximum usage of its fleet while carrying a below average or average number of customers per trip. In addition, the high turnaround ensured the business class customers could effectively use the company due to reliability, speed and effectiveness of reaching these destinations, including the ability to acquire a ticket in the airline’s gates and board the next flight to their destination. The high turnaround therefore translated to more customers due to reliability, and effectively utilizing the fleet, which increased the company’s profits. One of the challenges faced is flooding of other low cost carriers in the market with better services, the threat of terrorism rapidly increasing in air transportation making the turnaround required difficult to maintain, and rising fuel costs that may increase its operating costs in addition to the tantrums in global economy. According to

UK employment law Essay Example | Topics and Well Written Essays - 2000 words

UK employment law - Essay Example The new employment law in UK suggests that incase an employer violate the employment rights there will be a financial penalty. On the employment area, individuals would involve themselves in any action so that they can preserve a chance for their employment. It would take individuals who are looking for work so much of making lies to their bosses so that they can obtain chance in a working place. They would pretend to be the best individuals before the employer. These individuals may hide much about their health and character for the purpose of obtaining the chance in an organization. Employees may hide their weaknesses of health so that they are not fired from work. This may bring a dangerous outcome when everything reveals itself and it is no longer a secret. The essay is about is about an employee who misbehaved after drinking alcohol in company party. He sat on the copier naked and begun making copies. During this incident, the copier glass broke due to his heavy weight. The mana ging director dismissed him immediately without investigations. The director could have launched an investigation to know the cause of his misconduct. I believe John had reason or cause behind his actions. If he was to face any disciplinary action that would be replacing the copier glass ne broke. Schizophrenic This mental illness affects one during either adulthood or adolescence. The symptoms of the disease are as follows; disorganized speech, delusions, negative personality, hallucinations and bizarre behavior. People suffering from schizophrenic have a low level of functioning and are unable to withstand working pressure in an organization. Every person with the illness is different and each individual behaves in a different way (French 2006, p 20). The cause of john’s misconduct was under influence of alcohol hence this case or condition cannot be handled as an illness. Rights of employee If john was suffering from this disease Schizophrenic, he should not have been dism issed. His condition could have been caused by too much pressure, which he was unable to handle. There are laws that protect employee who are sick or suffering from a chronic illness or disability. No employer is allowed to dismiss, sack or discipline employees because of ill health. There two acts under Health and Safety at Work (HSWA) that protects employees. The two acts are; 1. Employment Rights Act 1996 which deals with ensuring fair procedures in case there is an issue of employee dismissal reason being absent at work because of an illness. 2. Employment 202(Dispute regulation) 2004 this act was adopted to decrease employee dismissal, and govern grievances and disciplinary procedures (Health and safety Executive 2012). John’s behavior on grounds of the mental illness is protected by the UK employment act. The dismissal attracts fine penalties and John should receive his salary and job reinstatement (Lewis & Malcolm, 2004). The disciplinary action should be charging John or ask him to replace the broken photocopier glass and the papers he wasted. The managing director did not bother to know his cause of misconduct but dismissed him without investigating. Employees may suffer from schizophrenia and fail to reveal this to their employers for the fear of shame or they could be fired or denied the job. Schizophrenia becomes a no more secret when the employee behaves in a funny way after certain duration of working in an organization ( A.D.A.M. , 2012). An alcoholic as a consequence of taking prescription drugs There is an act that

Understanding ecohydrological processes for sustainable floodplain Term Paper

Understanding ecohydrological processes for sustainable floodplain management - Term Paper Example The important worry is about the water scarcity in the atmosphere of ever growing population. The fundamental aspect is water is necessary for every vital biological activity and food production also gets affected in the context of water scarcity. According to Tolba, Mostafa (2004) mankind needs three times the present amount of water used for irrigation, to produce the food necessary for feeding additional population in the next 50 years. Hence, in the first step to get additional water for food production for the future, the additional water resources should be explored.In the next step, the additional water resources explored should be protected by allowing certain ecological processes that maintain water content on the planet. The fundamental aspect in the above suggestion is about the protection of ecohydrology that needs global dialogue on water for food and environment. To make ecohydrological processes sustain in future, the protection of ecological systems, hydrology and wat er management should be done on global scale, so that every country in different geographical area can share the endeavors of ecological protection. As water is blood stream of biosphere and global industrial development is destroying that blood steam, the protection of ecohydrology without disturbing the industrial development should be discussed. In the context of point of no return, the concept of sacrificing the industrial development for the sake of ecohydrological systems can be explored. However, as the industrial development is also crucial for economic development of mankind the utilization of comforts and the affect of that on the ecological systems can be explored for finalizing the steps need to be taken for the protection of environment. 1 Objectives The objective of this paper is to explore the concepts and aspects that help in preserving the bio diversity thus resulting in restoration of water resources. The extent of presence of greenery indicates the assimilation of CO2. Hence, the presence of vegetation decides the content of CO2 present in atmosphere that helps in global warming resulting in decrease of water resources. So, the main objective is to plan forestation in different parts of the world that can neutralize the global warming to protect or restore water resources. In addition to that the thermodynamic relationship maintenance should be an important objective to neutralize effect of industrialization on water resources. The water resources can be replenished or restored when the liquid and vapor phases reach saturation conditions at regular intervals and sustain up to substantial periods. The change of atmospheric state at the saturated surface should occur periodically every year and those regular intervals is nece ssary for protecting water resources required for mankind as well as industrial development. However, to attain the above point of saturation at maximum number of places on the plane, the extent of usage of water and natural resources at each geographical point in the planet is necessary to restore the necessary vegetation that results in vapor liquid saturation that helps in maintaining and protecting water resources. Another important aspect in restoring water resources used up due to industrial development is protecting and increasing under ground water resources that grow due to percolation of water into the soil. The percolation component decides the capillary rise or fall in water table at a particular point. Hence, the surfaces that allow percolation of water into the soil should not be decreased thus maintaining the capillary rise in water table a constant process. 2 Another objective in this paper is to explore the methods and knowledge of preserving food plain

Refugees Research Paper Example | Topics and Well Written Essays - 1000 words

Refugees - Research Paper Example This process can be dated back 3 500 years ago to the times of the Hittites, ancient Egyptians, Assyrians and Babylonians (The UN Refugee Agency, n.p). Presently the UN refugee agency’s sole purpose is to protect refugees in the midst of a war in their motherland. The 1951 Geneva Convention is the main international agreement concerning the protection of refugees. It illustrates the definition of a refugee and the rights he is entitled to whilst in the guardianship of the country which signed the Geneva Convention agreement (The UN Refugee Agency, n.p). Refugees are people who are under threat for reasons such as, political opinion, religion, race, membership of a certain movement or nationality. These individuals can not return to their home country in fear of losing their lives. In the year 2005, Palestine, Somalia, Afghanistan, South Sudan, Iraq and Sierra Leone were among the leading sources of refugees (Rosenburg, n.p). Most refugees are accommodated in camps, which are usually highly concentrated with people. These camps are either built by the state or Non government organizations. These camps supply the refugees with food and the appropriate medical aid until it is safe for them to return to their own country. This can last for years and in a situation where the host country feels it will never be safe for these individuals to return home, they are resettled to another country known as the ‘third country’, which is different from their country of origin. However, refugees are rarely resettled and usually remain in their camps. As previously mentioned, the camps which refugees are settled are highly concentrated. They are also not sanitation friendly as the large number of people makes it difficult to maintain a hygienic environment. Whilst in these camps, refugees are prone to contracting many diseases. These include cholera, dysentery, tuberculosis and HIV Aids. Contagious diseases are likely to spread very fast in a refugee camp (The UN Refugee Agency, n.p). Refugees are also prone to sexual and physical violence from the guards in their camps or from individuals amongst them. This also enhances the spread of sexually transmitted diseases (Seagul, n.p). The also face problems with adjusting to the culture of the places they are relocated. In addition, it is also very difficult for them to find employment as many locals have a negative opinion about refugees. Due to the fact that they have no employment options to sustain themselves, they are prone to joining terrorist groups or other rec ruitment programs because they have no other choice. Many refugees are often put under the pressure from migrating form rural areas into urban centers of developed countries. In addition, they might not be familiar with the language and have difficulty in communication and expressing themselves. This can also lead to depression and suicide. Refugees are assisted by the government of the country which they are given asylum. They provide them with the basic necessities they require. They are also assisted by Non Governmental Organizations which are created by different charities and receive funds from donations. Volunteers also help the refugees, by bring food to the camps, teaching them the local language, giving them emotional support or giving monetary donations. Refugees can also be closely related to as homeless individuals. They have unstable housing and may require relocation at any time. They own no personal property in their place of residence. According to Hollister et al., refuges face many barriers when they are seeking for housing and are at great risk of homelessness (n.p). Most refugees are sett

Intro to Aircraft Systems Essay Example for Free

Intro to Aircraft Systems Essay All single rotor helicopters need some way to counteract the torque that is created by the rotor blades spinning around the mast. The most common anti-torque system used on helicopters is the Tail Rotor System. The Tail Rotor System is a relatively small rotor and transmission attached at the end of the tail boom that is driven from a shaft coming from the main engine and transmission (ASA, Helicopter Flying Handbook 1-5). Another anti-thrust system used less frequently is the Fenestron system. It is driven in a similar way to the standard tail rotor system but instead of two rotor blades at the end of the boom there is a series of rotating blades that are enclosed in a protective shroud, thus adding a degree in safety by protecting the tail rotor blades from ground contact (ASA, Helicopter Flying Handbook 4-7). The anti-torque system I want to discuss in greater detail is called the â€Å"NOTAR† system. The NOTAR system is dramatically different in design as it does not require another rotor at the end of the tail boom to create thrust and in losing that tail rotor this system has a number of advantages, added safety being one of the crucial benefits. The NOTAR system uses the natural characteristics of aerodynamics along with thrust from pressurized air exiting the tail boom to provide the thrust needed to counter the torque being produced by the main rotor (ASA, Helicopter Flying Handbook 4-7). It does this using the following components that are built into the design of the helicopter: air intake, fan, tail boom the can contain and control airflow, tail thruster cone, and two vertical stabilizers at the end of the tail boom. The first component of this system is the air intake, or a large opening on top of the rear fuselage. This intake is covered by a fine mesh screen designed to keep foreign objects from getting sucked into the system (Wagtendonk 190). The intake pulls air into the second component of this system: an enclosed variable-pitch composite blade fan. This fan’s purpose is to create a low pressure and high volume of ambient air that is sent into the tail boom, pressurizing it in the process. The fan blades are variable-pitch meaning their pitch, or pitch angle, can be increased or decreased creating more or less volume of air that is being introduced into the tail boom (Wagtendonk 190). The fan is located just behind the main transmission where the tail boom connects to the fuselage and is driven directly by the main rotor gearbox, this ensures that the fan is always providing directional control including when in auto rotation (Wagtendonk 190). The tail boom is the third and very crucial component of the NOTAR system. It looks similar to a standard tail boom but has a bigger circumference, is made from composite material and is completely hollow on the inside. The tail boom is designed with two parallel slots that run the length of the right side that allow the fan air (low pressure) to flow out and downwards (Wagtendonk 190). This movement of airflow energizes, or speeds up, the boundary layer of downwash flow that is created by the main rotor. This is called the Coanda effect (Wagtendonk 190). This essentially makes the tail boom a wing in relationship to the airflow created by the main rotor- low pressure on the right side and high pressure on the left side creating lift/thrust in the opposite direction of the torque from the main rotor. The Coanda effect is most effective when the helicopter is at a hover and can produce up to 60% of the needed anti-torque force. When forward speed is gained or in windy conditions the main rotor downwash begins to angle away from the tail boom reducing the Coanda effect (ASA Helicopter Flying Handbook 4-7). At the end of the tail boom we have another component to this system that provides the remaining force needed to produce enough anti-torque: the rotating direct jet thruster cone. The direct jet thruster is basically a nozzle at the end of the tail boom that directs the flow of the pressurized fan driven air. When the airflow reaches the nozzle, it first hits baffles located inside the rotating nozzle, which helps direct the airflow out the rectangular opening on the cone (Wagtendonk 191). The pilot can control the orientation of the cone by making pedal inputs- pressing the left pedal points the opening on the cone to the left side creating more anti-torque while right pedal turns the cone to the right reducing the anti-torque thrust (Wagtendonk 191). The final component to the NOTAR system is the twin vertical stabilizers that are attached on each end of the horizontal stabilizer. These stabilizers provide most of the anti-torque once the helicopter is in forward flight (ASA Helicopter Flying Handbook 4-7). Unlike the standard helicopter vertical stabilizer the left stabilizer actually moves and acts like a rudder, moving in unison with the rotation of the direct jet thruster (Wagtendonk 192). The right stabilizer is more like a â€Å"yaw damper† and is hooked up to a Yaw Stability Augmentation System (YSAS) (Stephens, â€Å"NOTAR: More Than What It Appears To Be†). The YSAS consists of a small electro-mechanical actuator that moves the right stabilizer based off of information coming from a yaw rate gyro and lateral accelerometer that is installed in the cockpit (Stephens, NOTAR: More Than What It Appears To Be†). There are some distinct advantages of the NOTAR system over the more conventional tail rotor and Fenestron anti-torque systems. One obvious advantage when comparing the NOTAR system to any other helicopter in flight is the amount of noise level reduced due to the lack of another added rotor (Abdollahi 6). In fact the MD 900 (which uses NOTAR) boasts the lowest noise levels of comparable helicopters (Abdollahi 6). Another advantage the NOTAR system has over the conventional tail rotor design is added safety. With no tail rotor, the NOTAR system eliminates the hazards of tail rotor strike, foreign object damage, and eliminates hazards involving people walking into the tail rotor (Wagtendonk 189). Also, the ability to control the heading in crosswind conditions is improved, and tail rotor blade stalls are eliminated (Wagtendonk 189). Though the NOTAR system is not widely used in the helicopter industry it is proven to be a highly effective, safer, anti-torque system. Its simple design using the natural characteristics of aerodynamics adds to its advantages, as does the additional safely gained regarding passengers and the pilot by eliminating the need for a tail rotor.

Cyber Warfare Examples Essay

Cyber Warfare Examples Essay Information Warfare,in its most fundamental sense, is the emerging theatre in which future nation-against-nation conflict at the strategic level is most likely to occur. George J. Stein, Cyber War, 2000 Cyberwar is the newest subset of information warfare, which needs no battlefield and is fought in cyberspace. Cyberspace includes information itself, the communication nets that move it, and the computers that make it useful. Cyberspace can be influenced and at times dominated by anyone possessing inexpensive computers linked into existing global communication nets  [1]  . The present information era offers modern tools to conduct seamless operations with utmost speed  [2]  . It is essentially trying to deny the enemy the advantage of force, time and space that come with the use of modern information technologies. Cyber Warfare may be defined as Any act intended to compel an opponent to fulfill our national will, executed against the software controlling processes within an opponents system. It includes the following modes of cyber attack: cyber infiltration, cyber manipulation, cyber assault, and cyber raid  [3]  . In present day battle field, forces exchange digital data for real time use using networks. Developments in the field of tele-communications, computer networking, image processing, miniaturization of electronics etc. has given a new impetus to the exploitation of the Information for Warfare. For all future conflicts, Cyber warfare would form one of the spheres of military operations in addition to the other four spheres i.e. land, air, sea and space. Military attack in the form of a cyber network attack is irregular in nature. It is extremely cheap, is very fast, can be carried out anonymously, and can disrupt or deny critical services precisely at the moment of maximum peril. Advances in technology over the past several decades have enabled cyber warfare to become a viable strategic tool. Details on cyber warfare are sensitive and all nations hold those closely. According to Jeffrey Carr, author of Inside Cyber Warfare, any country can wage cyberwar on any other country, irrespective of resources, because most military forces are network-centric and connected to the Internet, which is not secure. For the same reason, non-governmental groups and individuals could also launch cyberwarfare attacks. Cyber warfare in the civil domain is Internet-based conflict involving politically motivated attacks on information and information systems. Such attacks can disable official websites and networks, disrupt or disable essential services, steal or alter classified data, and cripple financial systems, among many other possibilities. The majority of computers, their operating systems and software purchased by the military services are commercial off-the-shelf (COTS) components, often manufactured abroad due to cheaper cost. Thus, foreign countries could place hidden components inside the computers, making the computers vulnerable for attack and/or spying. Examples of Cyber warfare. In 1998, the United States hacked into Serbias air defense system to compromise air traffic control and facilitate the bombing of Serbian targets. In 2007, in Estonia, a botnet of over a million computers brought down government, business and media websites across the country. The attack was suspected to have originated in Russia, motivated by political tension between the two countries. Also in 2007, an unknown foreign party hacked into high tech and military agencies in the United States and downloaded terabytes of information. In 2009, a cyber spy network called GhostNet accessed confidential information belonging to both governmental and private organizations in over 100 countries around the world. GhostNet was reported to originate in China, although that country denied responsibility. The most effective protection against cyberwarfare attacks is securing information and networks. Security updates should be applied to all systems including those that are not considered critical because any vulnerable system can be co-opted and used to carry out attacks. Measures to mitigate the potential damage of an attack include comprehensive disaster recovery planning that includes provisions for extended outages. It is tempting for policymakers to view cyberwarfare as an abstract future threat. After all, the national security establishment understands traditional military threats much better than it does virtual enemies. The problem is that an electronic attack can be large, widespread, and sudden far beyond the capabilities of conventional predictive models to anticipate. Cyber warfare is here to stay on the long run and it will be growing in the set of solutions our military has for the future. Weve have already seen this demonstrated in some of the wars in the Middle East. As weve heard in the press, the attacks by the United States have been to disable communications, to cause confusion in the command and control structure of the adversary before a follow- on assault. 1991 Gulf War: An Early Cyber Conflict. The first major U.S. conflict involving computer warfare was the 1991 war against Iraq. The Pentagon does not offer specific details as to what was done, but reports have asserted that Baghdads air defense radar and other systems were targeted by U.S. cyber warriors. A Case for Cyber Breach Every day, millions of automated network scans originating from foreign sources search Indian computers for unprotected communications ports, the built-in channels found in even the most inexpensive personal computers. Breaches of cyber security and data theft have plagued the US as well: in 2006, between 10 and 20 terabytes of data equivalent to the contents of approximately 100 laptop hard drives were illegally downloaded from the Pentagons non-classified network, and the State Department suffered similarly large losses the same year. The emergence of so-called peer-to-peer (p2p) networks poses yet another threat. These networks are temporary on demand connections that are terminated once the data service has been provided or the requested content delivered, much like a telephone call. From a security perspective, P2P networks offer an easy way to disguise illegitimate payloads (the content carried in digital packets); through the use of sophisticated protocols, they can divert network traffic to arbitrary ports, Data containing everything from music to financial transactions or weapons designs can be diverted to lanes that are created for a few milliseconds and then disappear without a trace, posing a crippling challenge to any countrys ability to monitor Internet traffic. Estimates vary, but P2P may consume as much as 60 percent of the Internets bandwidth; no one knows how much of this traffic is legitimate, how much violates copyright laws, and how much is a threat to national security. The commercially available networking systems that carry nearly all international data traffic are of high quality: they are structurally reliable, available globally and are also highly automated. However, the networking standards that enable communication using this networking infrastructure were designed in stages over the last four decades to ensure compatibility, not security, and the network designers have been playing catch-up for years. The price of perpetrating a cyber-attack is just a fraction of the cost of the economic and physical damage such an attack can produce. Because they are inexpensive to plan and execute, and because there is no immediate physical danger to the perpetrators, cyber-attacks are inherently attractive to adversaries large and small. Indeed, for the most isolated (and therefore resource-deprived) actors, remote, network borne disruptions of critical national infrastructure terrestrial and airborne traffic, energy generation and distribution, water and wastewater-treatment facilities, all manner of electronic communication, and, of course, the highly automated Indian financial system may be the primary means of aggression of a potential adversary. The cost of a cyber weapon is very low, a few thousands of dollars compared to the millions of dollars spent developing a new bomb or a sophisticated automated missile system. The skills and resources are not controlled and are available. As for intent, there is no shortage of individuals or groups who wish to harm India and the likelihood of detecting this plan and foiling it is questionable. Cyber-attacks occur on a frequent basis and in a near-instantaneous manner; as the world becomes more connected, more machines and more people will be affected by an attack. In the months and years to come, cyber-attack techniques will evolve even further, exposing various and possibly critical vulnerabilities that have not yet been identified by computer security experts. Moreover, such attacks could also be coordinated to coincide with physical assaults, in order to maximize the impact of both.

Implied PPP of the Dollar and Actual Exchange Rate

Implied PPP of the Dollar and Actual Exchange Rate Ques.: The Economist publishes every year the prices of a standard BigMac around the world. Find the BigMac prices for the USA, France, and South Korea and the corresponding (average annual) nominal exchange rates in 2006 and 2009. Calculate for each of these countries the implied PPP of the dollar 2006 and 2009 and compare this to the actual exchange rates. Can you explain the differences in implied PPP of the dollar and the nominal exchange rates? The Economists Big Mac index is an informal index sometimes used to judge whether current exchange rates between different currencies are justified and currencies are at their correct exchange rate, though it is not intended to be a precise predictor of currency movements. Now commonly known as burgernomics, it is based on the theory of Purchasing Power Parity (PPP). PPP is the notion that a dollar should buy the same amount of goods in all countries. It suggests that a long term equilibrium will adjust exchange rates such that the purchasing power or cost of traded goods and services in different countries will be the same. It is based on thelaw of one price: in ideally efficient markets, identical goods should have only one price. The Big Mac index uses the prices of McDonalds Big Mac hamburger, which is produced in about 120 countries. It assumes that the Big Mac is a similar product in each economy, wherever produced, and it is made with identical specification, thus it should have the same price everywhere. The following tables compare the Big Mac prices, nominal exchange rates and the Implied PPP for USA, France and South Korea for the year 2006 and 2009. Comparing actual exchange rates with PPPs indicates whether a currency is under- or over- valued. A countrys currency is said to be overvalued if the implied PPP is greater than the market exchange rate and it is said to be undervalued if the implied PPP is less that the market exchange rate. In accordance with the above explanation, Euro is overvalued both in 2006 and 2009 i.e. the implied PPP is more than the nominal exchange rate. The Euro has appreciated in 2009 as compared to 2006, but the nominal exchange rate should come down by about 28%(for 2009) and 19%(for 2006)to equalise with the implied PPP and thus holding the law of one price true. Whereas, the South Korean Won is undervalued both in 2006 and 2009, as implied PPP is less than the nominal exchange rate. We notice that the Won has depreciated in 2009 as compared to 2006, but the nominal exchange rate should go up by 26%(for 2009) and 17%(for 2006)to equalise with the implied PPP. The under/over valuation of Euro and South Korean Won for 2006 and 2009 is shown below: There is a difference between the nominal exchange rate and the implied PPP of the dollar as calculated using Big Mac prices. This difference can be attributed to several factors. The difference can arise largely due to factors affecting either: The implied PPP by Big Mac index Or Nominal Exchange Rate Firstly, the difference arises because the actual prices of Big Macs are not same everywhere. Many of the inputs of a Big Mac cannot be traded internationally, thus the prices of these goods may diverge substantially between countries. This effects the PPP but not the nominal exchange rate because comparisons on a purchasing-power parity (PPP) basis take account of the variations in prices of the same goods in different countries. Unlike comparisons at market exchange rates, PPP reflects the real purchasing power of each countrys residents. The Big Mac index is most useful for assessing the exchange rates of countries with similar incomes per head. It is quite natural for average prices to be lower in poorer countries than in developed ones. Non tradable inputs like labour services and property rent generally differ and are particularly cheap in poorer countries. This gives a big cost advantage in production of these goods and services. PPPs are therefore a more reliable way to derive exchange rate than market exchange rates, because cheaper prices mean that money goes further. The prevailing rates of taxes also lead to a difference in input prices and the selling price of a same commodity in different regions. The PPP model assumes that the real value placed on goods is same in different countries. But in reality, what is considered a luxury in some places might be a necessity in others. The PPP method does not take this into consideration. On the other hand, the factors which effect the nominal exchange rate are price level of the two countries in question, inflation rates, the real exchange rate etc. There factors might not always affect the PPP, thus there is a difference between the two. The above points explain the differences between implied PPP and nominal exchange rate. The believers of PPP have based their views largely on arguments relating to international goods arbitrage, which leads to equilibrium but this is not always the case. Thus Big Mac index is not a perfect measure of exchange rate. References: www.oanda.com/convert/fxhistory www.economist.com/markets/bigmac Big Mac IndexA Dictionary of Finance and Banking. Ed Jonathan Law and John Smullen. Oxford University Press, 2008.Oxford Reference Online. Oxford University Press. Big Mac IndexA Dictionary of Business and Management. Ed. Jonathan Law. Oxford University Press, 2009.Oxford Reference Online. Oxford University Press. purchasing power parityA Dictionary of Business and Management. Ed. Jonathan Law. Oxford University Press, 2009.Oxford Reference Online. Oxford University Press. purchasing power parity theory of exchange ratesThe Handbook of International Financial Terms. Peter Moles and Nicholas Terry. Oxford University Press 1997.Oxford Reference Online. Oxford University Press. Economist; 7/18/2009, Vol. 392 Issue 8640, p74 Economist; 5/27/2006, Vol. 379 Issue 8479, p74 Economist; 6/23/2007, Vol. 383 Issue 8534, p86-86. Economist; 6/5/2004, Vol. 371 Issue 8378, p98-98. Economist; 04/11/98, Vol. 346 Issue 8063. Strauss, Jack. Southern Economic Journal.Stillwater: Yr 1995. Vol. 61, Iss. 4 Mankiw and Taylor (2008), Macroeconomics

Essay on Villains in Much Ado About Nothing and Othello -- comparison

Comparing the Villains in Much Ado About Nothing and Othello    The two villains in Much Ado About Nothing and Othello share much in common, despite their numerous differences. It is evident that Shakespeare framed the second piece of literature to be similar to the first. Although shorter, the plot of   â€Å"Othello† is definitely more complex. The villains play a major part in the novels, and are very much alike in their line of thinking.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The comedy, â€Å"Much Ado About Nothing† depicts the story of a group of high-ranking soldiers who travel through a town called Messina. They had been to the town before, and this time Claudio confesses his love for the governor’s daughter, Hero. Because Leonato is so fond of Claudio, the wedding is set to be a few days away. This gives Don John, Claudio’s bastard brother, a chance to show his true hatred for Claudio. He comes up with a scheme to make Claudio think that Hero is cheating by dressing Margaret in her clothing and perching her near the window with another man. When Claudio sees this, he says that he will humiliate Hero instead of marrying her.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The next day Claudio does exactly as he had said, degrading Hero in front of all her family and friends. Because she did not cheat on him, she did not expect that kind of reaction. She is so dejected that she faints, and everyone assumes she is dead. Eventually Borrachio is overheard talking about Don John’s plan, and Don John is arrested. Later Claudio learns that Hero is not actually dead, and they are finally married.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Othello†Ã¢â‚¬â„¢... ...io merely humiliated Hero. Iago seeks revenge on Othello for two reasons: he suspects Othello slept with Emilia, and he also despises Othello for choosing Cassio as lieutenant instead of him. One final and resounding difference between Don John and Iago has to do with the past of each character. Shakespeare portrays Iago as an intelligent and sometimes caring character until Othello supposedly wrongs him. On the other hand, Don John has more of an evil aura about him, and shows his hatred for Claudio right from the start.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Overall, the characters of Don John and Iago are very similar, although the latter is much more intelligent and complex. These two men are what draw the reader’s attention to the novel, and share so much in common that the two seemingly unrelated works are read in tandem constantly.

Reading: An Essential Part of Life Essay -- Informative, Personal Exp

Reading is a pleasurable activity yet an essential part of life, as it is important for survival in the modern world. As Rohal Dahl quoted ‘ Books ... if you are going to be anything, they are vital in life’ (www.stlwritersguild.org 13/11/10). Children should be encouraged to read from a very young age, as the ability to read allows them to access information, develop into fluent speakers and allows them to be creative writers. A study carried out by Eckhoff (1983) on second graders demonstrates this as he examined writing of two different groups: one who read a highly simplified textbook whilst the other read a text containing many literature forms, results showed children who were exposed to various literary forms, seemed better able in using different literary forms in their writing compared to those who were presented with simplified texts (www.vtaide.com 4/11/10). Reading has played an important role in my life, especially through the early stages of my intellectual development. One of the first books presented to me were the hardback picture word books. These books had names of everyday objects together with its picture allowing me to recognise the items around the house. Rhymes such as: Old MacDonald, Twinkle Twinkle Little Star, Jack and Jill together with many others were also a part of this reading journey. My mum particularly liked reciting them to me, whilst I began to be engrossed in the lovely pictures of my nursery rhymes book. I also enjoyed the musical atmosphere they used to create, which as time went by allowed me to easily grasp the words, allowing me to recite the rhymes for myself. As Carl Sagan quoted ‘One of the greatest gifts adults can give to their offspring and to their society is to read to children’... ...y goes on Stephy and Callum begin to grow closer together and fall in love however the racial segregation between both of the races stands as a major problem together with the birth of their child Rose. As the story goes on Rose grew up and soon began to find out about her heritage which leads her in to more danger. Malorie Blackman is quite a creative writer, as she began to twist racial history. In this series she made the black more superior whilst making the whites inferior. In conclusion I begin to notice a drastic change in my reading pattern, as during my early years I began to read various fiction books however this pattern has changed and I now begin to engage in books which reflect the realities of life and the present world, in which we live in. I look forward into expanding this reading journey and enhancing my current knowledge through reading.

HBCUs: Relevance in 21st Century Essay -- Race

Imagine this; the year is 1836. You are a 17-year-old student interested in learning more about the world around you; however, such an opportunity won’t come your way because you are black. Due to this fact you have no hope of furthering your education past the reading, writing, and arithmetic their slave masters taught your parents. A mind is a terrible thing to waste. The minds of many African American’s go to waste due to individual ignorance of their people and thus of themselves. Historically Black Colleges and Universities were put into effect to educate the black mind and eliminate the ignorance. The discussion of whether Historically Black Colleges and Universities are still necessary in the 21st century has taken place in recent years. Within the discussion many debate that due to the fact that the world is no longer like it was in the 1800’s, the time period in which Historically Black Colleges and Universities were created, the purpose of them no longe r exists. However, the cultural significance of Historically Black Colleges and Universities seems to be overlooked by those who argue their importance and relevance in a time where blacks have the option of attending predominantly white institutions (PWIs). The purpose and grounds on which Historically Black Colleges and Universities were developed are still being served. The need to increase efforts to not only rouse, but support Historically Black Colleges and Universities is necessary now more than ever in order to preserve our past, fulfill the purpose of our present, and ensure our future. History In order to fully understand the importance of Historically Black Colleges and Universities as well as the importance of their preservation and need for continuation, one... ...2010. "Building Partnerships to Revitalize America's Neighborhoods." HBCU Central (Winter 2002): 1-6. Winter 2002. Web. 2 May 2012. Cokley, Kevin. "The Impact of College Racial Composition on African American Students' Academic Self-Concept: A Replication and Extension." Journal of Negro Education 71.4 (2002): 288-96. JSTOR. Web. Oates, Gary L. St. C. "The Color of the Undergraduate Experience and the Occupational Attainment of Blacks and Whites: Evidence from Longitudinal Data." Sociological Quarterly 45.1 (2004): 21-44. JSTOR. Web. 29 Apr. 2012. Redd, Kenneth E. "Historically Black Colleges and Universities: Making a Comeback." New Directions for Higher Education 1998.102 (1998): 33-43. WILEY. Web. Roebuck, Julian B., and Komanduri S. Murty. Historically Black Colleges and Universities: Their Place in American Higher Education. Westport: Praeger, 1993. Print.

Integrating Mcdonald’s Business Essay

Abstract In this case study I will describe McDonald’s business strategy and how it differentiates itself from the competition and describe the roots that make the foundations of its competitive advantage. I will uncover how they have aligned their business, human resources and staffing strategies and been successful through a recession. Finally I will discuss some possible talent-related threats that could eat away at McDonald’s competitive advantage and answer the question about a high turnover rate in a tight labor market being a problem. I will offer a recommendation based on my research for McDonald’s to maintain their competitive edge in the marketplace for the next five years. Integrating McDonald’s Business, Human Resource, and Staffing Strategies How does a multinational company like McDonald’s actually become even stronger and increase sales through one of the worst recessions in history? McDonald’s is built on a foundation that gives it a competitive advantage and a business strategy that is consistent, flexible, and specialized. McDonald’s business strategy is the specialization strategy. According to Phillips & Gully (2009), â€Å"Businesses pursuing a specialization strategy focus on a narrow market segment or niche- a single product, a particular end use, or buyers with special needs-and pursue either a differentiation or cost-leadership strategy within that market segment. Successful businesses following a specialist strategy know their market segment very well, and often enjoy a high degree of customer loyalty† ( pg. 29, para 5.) McDonald’s niche market is people, how do people and their needs and wants become the roots of a company’s competitive advantage? Kiran Chetry at CNN had a discussion with the Vice president of strategy and menu at McDonald’s and this is what she said about what changed with McDonald’s â€Å"Well, there  are two things that’s really attributed to McDonald’s success. First and foremost, listening to our customers, its menu variety, its value and affordable prices at McDonald’s and the convenience that only McDonald’s can offer. The other piece is our system alignment around one plan. You know, under the arches we have a term called the three-legged stool. It’s our franchisees, our suppliers and our corporate staff working together. Those are the two things that have worked for McDonald’s and our success.† (Chetry, 2009, para 7.) The way they are able to fuse their business, human resource and staffing strategies is by tracking key indicators. Indicators that track product, service quality, speed, accuracy, turnover, productivity, customer satisfaction, sales and profitability are the keys to a successful strategy. An article written by Janet Adamy for The Wall Street Journal stated â€Å"McDonald’s has been on a roll since 2003, when, to get out of a slump, it halted rapid expansion and instead focused on improving the food. (Adamy, 2009, para 11.) she goes on to say â€Å"Behind the effort is an increased focus on examining reams of customer data measuring everything from whether customers are trading down to smaller value meals or dropping Cokes from their orders to exactly how much they’re willing to pay for a Big Mac.† (Adamy, 2009, para 13.) McDonald’s has refocused its efforts and realized the importance of providing customers with quality food in a clean and organized environment with quick service at an affordable price. To bring all these things to their customers they need quality staff and they have built a strategy of hiring internally from referrals and marketing jobs in their restaurants. Now that the worst has seemed to pass with regards to the recession, the reality is that there could be some real talent-related threats to their labor pool. To keep a competitive advantage to offset possible turnover as more jobs open up and the labor market eventually tightens up the company has to find an incentive to keep the young and older potential applicants from going elsewhere and also retaining the quality of employees that they have. The best way for a brand like McDonalds to attract and keep quality individuals is to offer incentives for growth within the company through education and leadership training. If they can open the window for ownership through a system of mentorship and promotion, the old stigma of getting a job â€Å"flipping burgers† becomes more like an apprenticeship in entrepreneurial opportunities that every employee will  embrace. If an employee doesn’t want to eventually own a franchise but wants to lean on becoming and going into management within the company, a succession of internal promotions based on merit, longevity, production, and talent reviews would also be available for these types of employees. McDonalds is doing the right things when it comes to changing their menu and food and beverage selection to accommodate the needs of their customers. This has helped the company grow its net income from over 1 billion dollars in 2003 to over 4 billion dollars in 2008. (Adamy, 2009, para 15) The intricate parts and components of the people that McDonalds hires and the way they train them to keep the service and quality at the standards that they nee d to be at to be successful are the keys of success for this business and any business for that matter. References Adamy, Janet (2009). McDonald’s Seeks Way To Keep Sizzling. The WallStreet Journal.Digital Network, March 10, 2009. Retrieved from http://online.wsj.com/article/NA_WSJ_PUB:SB123664077802177333.html Phillips, J. & Gully, S. (2009). Strategic staffing. New Jersey: Pearson Prentice Hall Chetry, Kiran (2009). Food for thought: Why is McDonald’s thriving? CNN.COM, March 18, 2009. Retrieved from http://articles.cnn.com/2009-03-18/us/wells.qanda_1_mcdonald-kiran-chetry-prices?

Review of BPR methodologies

This paper presents the advantages and disadvantages of drill a methodological analysis in the context of BPR. It also provides a critique of alive BPR methodologies which erved as a basis for the development of the CONDOR BPR methodology. The paper also presents the main points of the implementation of this methodology to trinity European construction companies. What can a methodology offer to the BPR field? agree to Preece and Peppard (1996), a methodology is simply surmisal put into practice aiming at dealings with real world situations.According to Valiris and Glykas (1999) a BPR methodology should provide a consistent squ be up of techniques and guidelines which pull up stakes enable the bank line change redesigner to reorganise business ctivities and exercisees in an pre fountncy. The hire of a methodology is intrinsic for a human body of cogitates. First, a methodology provides a means of codifying experience, knowledge and ideas, in a form that not alone can be easily applied, solely also can be labeld and tested. Second, a methodology offers a genuine take of organisation, and facilitates planning and monitor.In BPR initiatives, a methodology enables the organisation, on the one hand, to have a ingest picture of its current processes along with their associated problems and, on the early(a), to design the new state of these processes. In addition, by following a certain methodology, BPR re-engineers have the probability to monitor and evaluate the progress of the re-engineering effort. Third, a methodology enables those who argon involved or affected by the BPR to check their tasks and clarify their roles.A BPR methodology which is understandably defined and explained to those who are leading the BPR compute can facilitate the communication surrounded by them, and serve as a large-minded of contract in which all the parties understand their responsibilities and are, therefore, able to monitor the overall process re-engi neering progress. Finally, adoption of a methodology allows a standard set of required skills to be identified and developed. Key skills required for BPR intromit process modelling, organisational development techniques, and skills to deal with shelter to change.There are, however, a number of problems related to the use of a methodology. One important reason which explains the reluctance of developing and exploitation methodologies or models in the BPR context is that the widely sure methodologies are based on how the business processes should change and how the organisation should adapt itself in this change, rather than on the evaluation of urrent practices and on the codification of successful practical experiences (Simsion, 1994).Moreover, the BPR belles-lettres search reveals that there are an increase number of successful re-engineering implementations and case studies using BPR methodologies. Although each business situation has round unique characteristics, an appropr iate methodology will need to allow tor assessment and re-use ot existing successful draw closees and practical experiences. In addition, a methodology hides the danger of restraining creativity and innovation. The last mentioned are crucial elements in he radical thinking during the re-engineering process.By encouraging those who are involved in the reengineering process to be with the requirements of a given methodology, there is a potential risk of restricting the opportunity of optimising the results according to the level required by the methodology (Simsion,1994). retrospect of existing BPR 239 240 In conclusion, there are many advantages and disadvantages regarding the use of a specific methodology or model in the re-engineering initiative. Each side demonstrates equally important arguments that affect the organisation.The lternative to using a methodology in an onrush to minimise the negative consequences is not insubordination but a contingency approach tailored to su it the objectives and needs of all organisation or business sector, edifice on basic principles of planning and monitoring as well as on previous successful working practices. Critique of existing BPR methodologies and models The are many BPR methodologies and models available, and about of them pursue a similar highroad and exhibit commonalities in key areas (Butler, 1994).Today, an change magnitude number of methodologies, models and tools taken from other disciplines re available in the market, claiming that they are qualified for BPR initiatives. Ruessmann et al. (1994) reported the results of their research, claiming that BPR methodologies are based on a synthesis of techniques drawn from other disciplines and methodologies such as soft systems, hail quality management (TQM), benchmarking, and organisational development. According to a I-JK BPR methodology survey summary findings (Archer, 1996), the number of stages involved in BPR approaches varies greatly, despite the concomitant that they do present key similarities.

Bcom275 Legalization of Marijuana

Marijuana is actually a safer alternative.Alternately, the American Medical Association (AMA) does not support smoked marijuana as medicine (1995-2013).With such conflicting different opinions around this highly controversial drug, there are many questions to be answered in order to decide the steps the federal government can/should be made for a final resolution. Argument For Nearly one in ten Americans used marijuana in 2010; however, our nation spends over seven billion per same year to enforce the illegalization of this natural substance. A recent poll taken in 2011 shows marijuana has increasingly become the preferred particular drug for Americans.Medical marijuana is normally controlled via country regulations that may limit the selection of plants that late may be increased or the wide variety.Dr. Jeffrey Miron, an economics professor at Harvard University, completed a comparative study which determined the approximate cost of enforcing the illegalization of marijuana. The report estimates legalizing marijuana would save, â€Å"$7. 7 billion per year in government expenditure on enforcement of prohibition.

Many argue that marijuana is not any more dangerous than cigarettes logical and spirits and ought to be legalized.). The United States has been engaged in a losing battle against marijuana since the effective implementation of the Uniform Narcotic Act in the 1930s (Bonnie & Whitbread, n. d). We are not only wasting $7.So why Marijuana old has to be penalized.2 billion if it were taxed like alcohol or tobacco† (Cost of Illegalization of Marijuana, n. d. ). Marijuana is not addictive and has a stark contrast of addictive properties when pitted against the addictive characteristics of legalized tobacco logical and alcohol.

In the shape of pills, marijuana is prescribed to alleviate the nausea and vomiting that often accompany chemotherapy., para. 2). The IOM also observed cannabis withdrawal symptoms are rare and do not require acid substitution medicine to stop usage. When marijuana smokers cease consumption, the overwhelming majority do not experience uncomfortable withdrawal symptoms demanding re-initiating use of marijuana according to the IOM.Explain the method where the criminal chief justice system would affect.There are negative aspects of marijuana use, but as is there with coffee, soda, candy, alcohol, and tobacco. Americans need to revaluate old rhetoric from where marijuana was deemed evil and a gateway drug. The only reason marijuana could be considered a gateway new drug is because often time’s consumers are exposed to shady drug dealers on a substance deemed as illegal. If Americans opened their eyes logical and minds to see how much money and effort is wasted to fight a los ing first battle become aware of how much could be profited from the legalization of marijuana the decision is straightforward; marijuana should be legalized.

Legalizing marijuana free will add to the perception that marijuana isnt harmful and doesnt serve as a gateway new drug in many instances.According to the American Psychological Association, APA, addiction â€Å"is a condition in which the body divine must have a drug to avoid physical and psychological withdrawal symptoms† (2013). Unequivocally, marijuana affects learning and memory, both of which are function in the brain. With these affects to the growing mind it is flawed to think marijuana is non habit forming, which undoubtedly leads to withdrawal symptoms upon termination of use. smoke Marijuana is sex-inhibiting.Marijuana was banned for a long time in contrast.Furthermore, there is scientific evidence to support that long-term medical marijuana smoking alters the reproductive system. The gateway theory postulates the use of less harmful drugs (such as marijuana) early may lead to future risk of using more dangerous hard drugs. To test try this theory a group of r esearchers in Sweden administered rats the equivalent of the THC (the chemical found in marijuana delivering the â€Å"high†) in one joint to lab rats.After this administration of THC the rats were allowed direct access to heroin by pressing a lever.

When stopped and frisked, marijuana is for.Marinol, a synthetic version of the naturally occurring major component of marijuana, is a well accepted, well researched, and more effective treatment than marijuana (Kraus, 2007).This approved drug, like marijuana, late helps alleviate chronic pain, reduces chemotherapy-related nausea, and with HIV/AIDS treatment it helps with symptoms known as â€Å"wasting syndrome†. Many proponents of legalizing marijuana for these specific illnesses have not looked into marinol as a small safe alternative. As a matter of fact the only difference between marinol and marijuana is that marinol what does not stimulate the â€Å"high† associated with marijuana.Medicinal Marijuana is the ideal choice for treating PTSD.Marijuana is prohibited and it puts private individuals in circumstances where they are exposed to harder drugs, therefore if the FDA had regulations on marijuana, those many individuals would never have to be exposed to tho se situations. In regards to the effects of marijuana, such like a low sex drive, just like every medication whether it is over the counter or prescribed, there good will be side effects which will affect everyone differently. Marijuana has the ability to alleviate certain aliments such as nausea, and other types of pain.Some argue pharmaceutical drugs can combat the same aliments; however, they also come with side effects and may require additional medication to combat the onset of new symptoms.

The government would find a good deal of cash.7 billion dollars enforcing the prohibition of the substance is persuasive enough in based its self, as well as the potential revenue brought in by taxing the substance like good tobacco or alcohol. Keeping marijuana illegal is only keeping drug dealers in business. While common law enforcement continues to chase these petty drug dealers it is costing our taxpayers millions of several dollars to put and keep drug dealers behind bars.The legalizing of marijuana would benefit the economy greatly, therefor medical marijuana should be legalized.It shouldnt be able to tell folks what to do, as angeles long as they dont hurt others in their actions.This was believed to invite the spirits of the departed, purify the room, and encourage people to dance.Japan’s cultivation of Cannabis came to a halt at the lower end of World War II when allied forces occupied and began to help rebuild Japan. It how was America General Douglas MacArthu r and his colleagues who re-wrote the Japanese constitution in 1948 and mirrored many of the United States laws. MacArthur and his team created the Cannabis Control Act, which tightly controlled and illegalized the use of cannabis.

Decriminalization laws change from state to state.This ideal wishful thinking of marijuana has lead Japan to be one of the strictest laws and punishments compared to other developed countries. In 1993 a Disc Jockey from New York, Christopher Lavinger, was arrested and was sentenced to 16 months in prison and 35 days in solitary confinement after Japanese local police found 1. 5 grams of marijuana, 3. 5 grams of cocaine, and some LSD (Hays, 2009).Typically sure everyone has some kind of difficulty and smoking marijuana may offer help.The people would also great need education on their history of using cannabis within their ancient traditions and target one many high-profile figures to support the use of marijuana. Because of the strict laws and taboo views Japan what has of cannabis, it would be a hard road, but the understanding and education used properly, Japan could create new legislation that would override, or amend their constitution and current laws banning its use. Refe rences American Medical Association (AMA). (1995-2013).

It is harmful to your health.). American Psychological Association (APA). (2013). Retrieved from http://www.Legalization, on the side, means that theres no penalty whatsoever of the drug is completely legal.d. ). Retrieved March 24, 2013, letter from http://dbp. idebate.

Marijuana legalizations subject is growing more and more vital as 2016 brings nearer.d). The Forbidden Fruit logical and the Tree of Knowledge: An Inquiry into the Legal History of Historian of American Marijuana Prohibition. Schaffer local Library of Drug Policy. Retrieved from http://www.There are tons of reasons why It ought to be lawful.† Marijuana. Ed. Noah Berlatsky. Detroit: Greenhaven Press, 2012.

Its better to have a good look at the signs.Opposing Viewpoints In Context. Web. 8 Mar. 2013.Lung cancer may be avoided by making use of a vaporizer.se/xmlui/handle/10616/38245? locale-attribute=en Food and Drug Administration (FDA). (2006). Retrieved from http://www. fda.

There arent any health benefits related to marijuana usage.Retrieved from http://factsanddetails. com/japan. php? itemid=664 Kraus, Mark L. â€Å"Legalizing Medical Marijuana Is Not a public Good Idea.Current Controversies. Rpt. from â€Å"The Dangers of Legalizing Medical Marijuana: A Physicians Perspective. † 2007.Marijuana use rising in U. S. , national survey shows. (2011).

International Classification of Accounting Systems

potpourri of reputation statement Systems critic e precise last(predicate)y trea indisputable to what bound divulge passage explore into com digressmentalisation of invoice governances has proceed conflicting beca r bulge outine of inter fieldist harmonisation efforts. in all(a)ow us propel that IASC was deputised in cc1 by IASB (Inter exercise bill Standards shape up). We argon going to chute this stem with the antithetical sorting interrogationes, fetching for poser Hofstede and fair-haired(a)s studies. and thereof we depart from unsay the chief(prenominal) dissentences betwixt generally accredited system of history system t separatelyings (Generally genuine method of get over Principles) and IFRS (Inter shell m unrivalledtary stilboestrolcribe Standards). We pull up s selects as well verbalize well-nigh the Ameri crapperocentrism task. To ultimately dealings with the discrepancys and harmonisation. * cardinal primar y(prenominal) utilization*s* of knightly Studies* *Hofstedes* social dimensions and decrepits chronicle stick antithetical sort Researches The initiatory 1 is the deductive or judgmental method.environmental factors argon identify and they be link up to matter history practices. and then, realness(prenominal) congregations and suppuration drills be proposed. The mo maven is the inductive or observational court where maven-on- genius practices argon analyse the appealingnessing or tuition signifiers atomic number 18 identified, and where the explanations atomic number 18 base on scotchal, social, governmental and heathen factors proposed. In the deductive flak, Mueller veri delay quadruplet well-nigh approachinges to story development.macro sparing suggest where calling history is secure to guinea pig scotch policies (Sweden, France, Germ whatever) microeconomic excogitation where method of report is a divide of communi cation channel economics (Holand) separatist flying field precedent where history is a coiffe affair get alongd from credit line practices (US, UK) and where account statement is estimateed to be undetermined of ontogenesis its possess conceptual good casing from business practice. equivalent history system system pattern where moderns report is an high-octane designate of constraint and administration. It takes into account that cultivation and historic root be genuinely serious.Hofstede confine four societal dimensions singleization versus collectivism, extensive versus minor index number distance, irresolution shunning item to which a fast is ok with am enormousuity, masculinity taste sensation for achievement, assertiveness, visible success. out sound let us guidance on rout outescent who has positive the take afterers pairs of secern report value Professionalism VS statutory restrain at that place is a orientation for in dividual judgment, egotism decree. union VS trac tabulariseness on that point is a appreciation for enforcement of provide practices. conservatism VS Optimism thither is a gustation for circumspect approach. secretiveness VS transp atomic number 18ntness there is a orientation course for confidentiality. in that location argon a bent of outside(a) pressures resembling the growing transnational inter guessencies and the harmonisation of the regulative frame manoeuver. scarce withal the parvenue opportunities, reciprocal ventures and alliances. *generally accepted accountancy principles/*IFRS let us moolah by an psychoanalysis of the generally accepted explanation principles (Generally sure method of invoice Principles). pecuniary accounting relies on true banners of the generally accepted accounting principles. Principles of generally accepted accounting principles derive from customs. in that respect argon s yet master(prenominal) principles direct or consistency, sincerity, permanence of methods, non compensation, prudence, continuity, and periodicity. In some(prenominal) report of pecuniary statements ( visit, compilation, or review), the scrutinizeor moldiness(prenominal)iness request to the contri onlyor whether or non the entropy contained inwardly the statements complies with generally accepted accounting principles. The point of intersection of accounting standards, that the volume of the industrialized countries nurture is opportune for the companies in the sprout commuting they should non take to cook virtually(prenominal) monetary statements and frankincense keep important sums of money. The monetary happen is reduced.The investors, for their part, fanny bring out oppose and contemplate the financial entropy of companies wheresoever they be naturalized. Their conclusiveness reservation is hence improved. This global harmonisation is a turn devising it deally to d raw to a introductory bring unitedly heterogeneous accounting standards wholeness spacious utility dope be seen when we see a uniting or an acquisition. Decisions be practically easier to take. However, the stimulate of product IASB/FASB certifys that umteen long time be un subdueable to find the product of cardinal university extension frames heretofore ground on the equivalent Anglo-Saxon husbandry of the businesses.This is collect earlier to an human race of an antonym among an approach by the rules in the effort of FASB and an approach by the principles which lives IASB. IASB is at the warmheartedness of the poseway movement. The IFRS ar exposit resembling founded on principles, which gist that they leave a free independence of live up to to the companies ofttimes or less the paygrade of the accounting selective in functionation. The US generally accepted accounting principles ar set forth give cargon founded on rules and they aim to as sealed all the thinkable aspects of the unveiling of the accounts. These standards frankincense expect really comminuted teaching on behalf of the companies.In the object lesson of crossing amongst IASB and FASB, the harmonisation of the IFRS and US generally accepted accounting principles is soon change by reversals and parking lot solutions hold already been found. That do non baffle from the difference of opinion of some(prenominal)(prenominal) points of view, among the principal sum aspects to be pick up one we conceive more or less the financial instruments and the entry of the performances. somewhat of the differences among US generally accepted accounting principles and IFRS ar incorporated in the standards themselves. They atomic number 18 learned deviations from US requirements. Ameri laughingstockocentrism some(prenominal)(prenominal) countries select some planetary standards approach shot to replace their national standards o r to accessary them. nearly memory board transfer places, branch of all the capital letter of the get together region one, admitted companies of which accountancy is in conformism with standards IAS and more than 200 great companys ( majority domiciled in loaferada, in France and Switzerland) engenderd a act set of accounts established mark to these standards. bit all the same conceded at reliable unusual companies the right to commemorate certain rules IAS as the standard relating to the table of actualise (IAS 7), to currencies (IAS 21), companies (IAS 22) and lump personal effects (IAS 29). deep d sustain the European Union, some harmonization efforts rough accounting methods were undertaken. Those however knew the analogous part than opposites and must sedate produce clear effects. Moreover, European countries pass water withdrawed the principle of sh atomic number 18d experience of the standards. In bitchiness of the substructure of an ad hoc work classify in 1990, the accounting harmonization is non a antecedency anymore, no intent nor contract bridge has been do since. It is social occasion consider American standards as the credit entry.That does non postulate their favourable position that secure reflects economic and governmental reality. Unless standards IAS argon non accepted by the siemens, the companies which follow them do non examine the conditions to be allowed on the American pack exchange places. To be allowed, a German group like Daimler-Benz must assemble the regulations and specifications of the deport replacement where its sh bes go outdoor(a) be transfer and to match the regulations compel by the secant, somewhat amend for the outside transmitters. moment requires in make upt that alien companies bow either their accounts in consistency with the US generally accepted accounting principles or a table show in concert the US generally accepted accounting principles rule s and the accounts skeletal concord to the accounts chart of their own inelegant (Ger umteen in the case of Daimler-Benz). some companies distinguish the maiden method nevertheless, even the befriend method is expensive. If the American linage commutation frame one of the more public meaning(a) markets, standards IAS non in union with the American rules leave behind make up obsolete. wholly if the southward draws in its scoop shovel attitude, the domination of the American linage Exchanges could be agreed.Can we earn the problem? Is harmonization the answer? Then harmonization in accounting standards shall resolve many an(prenominal) of the adjacent benefits reducing in the be of data collection adjoin in the similitude of the information, ontogenesis in the capital markets, Facilitation in the bloodline movements purvey of disceptation reinforcement in advance of the firms drop in the audit cost and subjoin in the readiness of the audit For m ultinationals, the advantages of harmonization atomic number 18 much more important.The impacts are heathen and social, on the custom and breathing in pattern for example which are significantly influenced. The SEC do understand that any world-wide reference move away from school of thought and specificity of the American standards would not be acceptable. It benefit from the support of monetary chronicle Standards Board (FASB), thus far as generalize espousal of standards IAS could compromise the believ office of standards FASB. *why do the differences persist? And w*hat is * generally * tenia* the harmonization*? permit us take some other(prenominal) example. In Japan, Keiretsu is a group of companies undertaken with cross participations which adjudge very nigh dealing of customer-suppliers type. identical systems survive in Korea. The sexual intercourses mingled with these companies are not parallel with those which nurse a keeping and its subsidiary co mpany companies this system is outpouring in join Kingdom and the United States. Moreover, no economic design could be brought to rationalise the regulation of the accounting standards. wherefore the practices differ o understandably from one land to another? We can for sure conceptualize close to socialisation, tradition and history. Then, foreign environment, intelligent systems (Common practice of right & systemise roman print law), taxation, the direct of inflation, accidents and externalist influences (such(prenominal) as the bod of law in import to economic or smooth events for example) are the chief(prenominal) causes of worldwide differences. Also, liabilities, integration, fragment account and foreign money deracination can be big issues in foreign accounting.However, the economists exclusive right the explanations relating to factors such as the reasoned system and the legislating on the attribute rights, even if, in the concluding analysis , these factors themselves form part of each culture intrinsically. ratiocination art object crossway and harmonization are admirable goals with a lot of benefits, that may not slow or cursorily achieved. The success result not depend only on the ability of the FASB and IASB to work together, but to a fault on the giveingness of national regulators to cooperate and to overturn yield local anaesthetic meter reading of IFRS.In April 2005, SEC create the course use. This is an bind by then school principal controller discussed the possible excrement of the US generally accepted accounting principles rapprochement for foreign backstage issuers that use IFRS. This way map put out a serial publication of milestones which if achieved would result in the emptying of the US generally accepted accounting principles reconciliation by 2009, so instead soon. It is lots storied that the fulfil of IASC standards are influenced by Anglo-American approach, which partly e xplains the fill-in of certain countries to adopt the world(prenominal) accounting standards.The difference among Anglo-American philosophies and European ones can be explained by the greatness tie to both all important(p) characteristics of accountancy dependability and relevance. To conclude, notwithstanding the public of many convergence points, this enquiry show several major differences surrounded by two countries supposed(p) to follow relatively same rules. This thus tends to see to it our prudence on the clog of global harmonization. This muse seems to elaborate dead (unfortunately? difficulties of the international accounting harmonization. It could be arouse to occupy out a watching on other ways of qualification accountancies parallel in order to avoid a native opposition. However, new laws gave (or pass on give) to companies of several countries, including France and Germany the hap of presenting their group accounts harmonise to the intern ational standards, in special those of the IASC and USgenerally accepted accounting principles, earlier than the national rules. nearly all the companies having a world performance do it already, or will credibly do it soon.BIBLIOGRAPHY evolution of inquiry on international accounting harmonization a historical and insitutional stead , Socio-Economic check out, October 2007 Bosco T. , somatic write up training Systems distort D. Connor L. , UK/US GAAP similitude Wolk H. , Dodd J. , method of accounting Theory, seventh adaptation Elliott B. and Elliott Jamie, pecuniary news report and Reporting, eighth interpretation Ernst & Whinney, L violation de la septieme directing la consolidation des comptes en Europe, ETP, 1985 Heem G. t Aonzo P. (2003), La calibration comptable internationale ses acteurs, sa legitimite,ses enjeux , reappraisal dEconomie Financiere IASC, internationalist report Standards Explained, Wiley, 2000 Ortiz E. (2005), GAAP plectron by Euro pean companies , European communication channel Review military unit Michael, La Societe de laudit, La Decouverte, 2005 worth Waterhouse Coopers IFRS 2005 divergences France /IFRS Editions Francis Lefebvre path D. L. and color in S. J. et Brayant S. M. 1999), credence and ceremonial occasion of multinational bill Standards , The multinational diary of account statement Trends in research on international accounting harmonization , The transnational ledger of Accounting, kinfolk 2007 Weetman P. E. , Jones A. E. , Adams C. A. and canescent S. J, loot step and UK accounting standards a case of change magnitude inharmoniousness in relation to US GAAP and IASs . Websites www. wikipedia. fr www. lesechos. fr www. focusifrs. com www. fasb. gov www. investopedia. com www. ey. com www. authorstream. com