Children of Men

Children of Men â€Å"Children of Men† is set in the year of 2027, when the world is in chaos with the multitude of political and social issues including immigration and fascism. The movie could be classified as science fiction because it consists of two common elements of the genre: a futuristic setting and a dystopian society. There is, however, no advanced technology or artificial intelligence. The cities look just like today, except they are shabby and grimy. Everything is awash in grim to reinforce the theme of a dystopian society. The gloomy setting makes London look like it did in the 19th century with its criminal world of the time.The color palette is stark, favoring grays over other hues. The movie vividly paints a bleak and horrific future that none of us would want to live in. In 2027, the world has become sterile. Britain, where the story is set, has become a somber place with a climate of nationalistic violence. Everywhere there are signs, warnings, and surveilla nce cameras. Immigrants are being purged and penned in cages. Heavily armed police fill the streets â€Å"only Britain soldiers on. †Ã‚   And above all, there are no children. No child has been born for eighteen years. The human race has become infertile; it is facing the likelihood of its own extinction. Children of Men† offers a possible beginning of the collapse – a world without children. And that collapse does not come through war, famine, or disease, but from the human race's infertility. The situation of the 2027 setting is built around contemporary issues such as immigration and terrorism. The lack of children and the possibility of children are the cause for all the action. The movie, however, is not really concerned about the reasons for the situation or how infertility will end the collective human race. Instead, it focuses on the reaction of individuals and societies to the unexpected reproductive crisis.It examines how one ray of hope becomes a tool used for politics and power. â€Å"Children of Men† is not really about children; it is about human civilization. Science-fiction films concerning dystopian societies commonly use confident and well – skilled heroes, but not â€Å"Children of Men. † Theo Faron is at the center of the conflict between government forces and an organized group of terrorists, the Fishes. Theo's rugged appearance and lack of motivation makes him a reluctant hero. In the beginning, Theo is indifferent to the death of eighteen year old Baby Diego. However, his perspective on life hanges when he meets Kee, a pregnant woman. Theo, an ex-activist, then is forced to face his own demons and protect the world's last remaining hope. Despite his average profession, he becomes Kee’s protector. This shows that men continue to be the dominant figures in society. Theo represents masculinity, bravery, and courage. Throughout â€Å"Children of Men,† viewers might feel conflicted betwee n the theory of good and evil as they are challenged which side they should take. At the beginning of the film, the audience sees themselves identify with the government, and thus sees the terrorists as evil.As the film progresses, however, the audience learns that the terrorists in the film are actually fighting for a good cause. When the film continues to be unfolded, the audience finds out that the terrorists want to use the child as a tool to gain power. Julian's goal is to help Kee escape to a safe place of safety run by a mysterious group called â€Å"The Human Project. Other Fishes have different ideas, viewing Kee's baby as a crucial device for their politics ambitions. The Fishes are no longer seen as being good in the audience’s view. It would be incomplete not to mention about the sound effects of the film.A variety of music follows Theo’s journey throughout the film. The sounds of traffic, barking dogs, screaming, and exploded bomb all add vital results to the dystopian world depicted in the film. Most remarkable, however, is the sound at the opening and ending of the film. â€Å"Children of Men† begins and ends with darkness, with only sounds heard, but those sounds tell the story. â€Å"Children of Men†Ã‚  highlights on the same problems society is facing today: crises involving racism, terrorism, pollution, and more. It is a dark but vivid story of hope and humanity. Children of Men Children of Men â€Å"Children of Men† is set in the year of 2027, when the world is in chaos with the multitude of political and social issues including immigration and fascism. The movie could be classified as science fiction because it consists of two common elements of the genre: a futuristic setting and a dystopian society. There is, however, no advanced technology or artificial intelligence. The cities look just like today, except they are shabby and grimy. Everything is awash in grim to reinforce the theme of a dystopian society. The gloomy setting makes London look like it did in the 19th century with its criminal world of the time.The color palette is stark, favoring grays over other hues. The movie vividly paints a bleak and horrific future that none of us would want to live in. In 2027, the world has become sterile. Britain, where the story is set, has become a somber place with a climate of nationalistic violence. Everywhere there are signs, warnings, and surveilla nce cameras. Immigrants are being purged and penned in cages. Heavily armed police fill the streets â€Å"only Britain soldiers on. †Ã‚   And above all, there are no children. No child has been born for eighteen years. The human race has become infertile; it is facing the likelihood of its own extinction. Children of Men† offers a possible beginning of the collapse – a world without children. And that collapse does not come through war, famine, or disease, but from the human race's infertility. The situation of the 2027 setting is built around contemporary issues such as immigration and terrorism. The lack of children and the possibility of children are the cause for all the action. The movie, however, is not really concerned about the reasons for the situation or how infertility will end the collective human race. Instead, it focuses on the reaction of individuals and societies to the unexpected reproductive crisis.It examines how one ray of hope becomes a tool used for politics and power. â€Å"Children of Men† is not really about children; it is about human civilization. Science-fiction films concerning dystopian societies commonly use confident and well – skilled heroes, but not â€Å"Children of Men. † Theo Faron is at the center of the conflict between government forces and an organized group of terrorists, the Fishes. Theo's rugged appearance and lack of motivation makes him a reluctant hero. In the beginning, Theo is indifferent to the death of eighteen year old Baby Diego. However, his perspective on life hanges when he meets Kee, a pregnant woman. Theo, an ex-activist, then is forced to face his own demons and protect the world's last remaining hope. Despite his average profession, he becomes Kee’s protector. This shows that men continue to be the dominant figures in society. Theo represents masculinity, bravery, and courage. Throughout â€Å"Children of Men,† viewers might feel conflicted betwee n the theory of good and evil as they are challenged which side they should take. At the beginning of the film, the audience sees themselves identify with the government, and thus sees the terrorists as evil.As the film progresses, however, the audience learns that the terrorists in the film are actually fighting for a good cause. When the film continues to be unfolded, the audience finds out that the terrorists want to use the child as a tool to gain power. Julian's goal is to help Kee escape to a safe place of safety run by a mysterious group called â€Å"The Human Project. Other Fishes have different ideas, viewing Kee's baby as a crucial device for their politics ambitions. The Fishes are no longer seen as being good in the audience’s view. It would be incomplete not to mention about the sound effects of the film.A variety of music follows Theo’s journey throughout the film. The sounds of traffic, barking dogs, screaming, and exploded bomb all add vital results to the dystopian world depicted in the film. Most remarkable, however, is the sound at the opening and ending of the film. â€Å"Children of Men† begins and ends with darkness, with only sounds heard, but those sounds tell the story. â€Å"Children of Men†Ã‚  highlights on the same problems society is facing today: crises involving racism, terrorism, pollution, and more. It is a dark but vivid story of hope and humanity.

Guidelines For Assignment

Define Organizational Culture What Is meant by Organizational Culture? Characteristics of Organizational Culture ? Positive (good) and Negative (bad) Provide relevant examples Research can be done by referring to similar researches that were conducted previously. The sources of references can be obtained from books, Journals, magazines or newspapers. Related research materials such as graphs, charts or pictures can also be used to support a statement. Students are also encouraged to give their opinions and their own understanding of the research topic.Provide examples of outcomes from previous researches (done by another searcher) regarding topics that are similar or almost similar. – relationship between Organizational Culture and the success or failure of an organization. Gather the information needed from books, magazines, newspapers or Journals relevant to the topic being discussed. From the gathered information, identify how elements of Organizational Culture affect the s uccess or failure of an organization. Provide examples. 1 State the outcome of the research based on the gathered Information.Relate between the theories learned with the real situation. Is It true Organizational Culture Is a factor that determines the success and failure of an organization? Yes or No Provide a conclusion from the overall research and give your suggestions for the development of a better Organizational Culture to enhance the success of the organization. Format for preparing the assignment: Paper Use Ã'›white-bond† quality paper Paper size : AAA (210 mm x 297 mm) Paper weight : 80 MGM Method of typing The text should be typed on one side of the page only.For text : black-colored ribbon or ink cartridge that produces an even black color. For diagrams, tables and charts : black or colored ink. Line Spacing For text : double-spacing For references (refer vii), appendices and tables: single-spacing Font Times New Roman Size: 12 2 Margin Left margin : at least 4. 0 CM (1. 5†³) Top, bottom and right margin : 2. 5 CM (1. 0†³) Section New major sections must begin on a new page. A new paragraph must begin with a Ã'›tab† from the left margin. V) Page numbering Excerpts, references, appendices and tables a) In the text.If an excerpt is taken from a reference material, the reference must be stated. Ex : Stoner and Yankee define strategy as, â€Å"†¦ The broad program for defining and achieving an organization†s objectives; the organization†s response to its environment over time. † (Stoner and Yankee, 1986) b) List of References At the end of the assignments, all references or bibliography must be stated in alphabetical order according to the name of the author. Book:Name of author.

Aged Care Centre Cost Analysis and Cost Management

In the contemporary world, cost consciousness is increasing among project team managers. Accordingly, when desire to offer more as well as better services has to confront the restrained ability to finance extra spending, project team managers have been naturally led to a cost-benefit analysis for the decision relating to resource allocation. Policy analysts along with researchers acknowledge generally the need to employ cost-benefit analysis and hence willing to employ this analytic tool Age Care Center (ACC) service programs (Elleh, 2013). Many remain hesitant, nevertheless, to apply cost-benefit analysis as a technique for guiding policy making in ACC and posit that other analytical tools have to be sought. It is the contention of the current author that cost-benefit analysis is able to fruitfully employ in ACC field and, with the technique’s acknowledged limitations, it remains both objective and powerful tool for evaluating ACC programs. This section undertakes the cost-analysis of ACC in Australia (Heldman, 2013).  Ã‚  . An array of aged care services are subsidized by the government of Australia. It is anticipated that one will contribute towards the cost of one’s care in case one can afford where one’s personal circumstance permits. One could be wonder how much it costs to enter into an ACC. A residential care fee estimator has, however, been availed to assist in the estimation of what ACC costs he will be required to pay. Strong protection are available to make sure that care is reasonably priced in ACC for everybody. The government of Australian undertakes to regulate the maximum cost on may have to pay. This is utilized as a contribution towards one’s daily living costs like meals, laundry, cleaning, cooling and heating. Every person entering the ACC can be asked to make a payment for this fee. The highest basic daily fee for fresh inhabitants as well as interval inhabitants is pegged at $48.44 a day. The rate rises on 20 th March as well as 20 th September per annum in accordance with alterations to Age Pension. For new residents, the upper limit of the basic daily fee is eighty-five percent of the lone individual rate of basic Age Pension. Beginning 20 th September 2016, a solitary rate basic Age Pension became 797.9 dollars a fortnight, besides eighty-five percent of sole rate of basic Age Pension became 678.210 dollars a fortnight. Such fees remain in effect even when one is a member of a couple. People will know the rate they need to pay as they obtain a letter arising from Department of Human Services which confirms his highest basic daily fee which is subjected to yearly indexing on March 20 th and September 20 th in accordance with the Age Pension increases. It describes the extra payment towards ACC fees which certain individuals might be needed to remit. The DHS have a duty to work out whether one is obligated to pay such an extra cost anchored on income and assets assessments and advice the applicant of an amount. A half of a couple’s merged income and assets are regarded in the determination of the means-tested care fee, irrespective of which spouse nets income or possess assets. Means-tested care fees have annual and lifetime caps. Upon hitting the cap, one ceases to pay further means-tested care fees. Any income-tested care fees paid already in a Home Care Package before touching into ACC shall as well account for one’s yearly and lifespan limits. Aged care means test are assessed via such information deemed incomed and exemptions. Such information is available on the website of Department of Human Services. The residential aged care may as well affect Centrelink payments. The current means-tested fee is pegged at $25,939.92 per annum, or $62,255.85 over a lifetime. One has to be given an account of how his income will be affected by this fee before making a major financial decision like selling a family home. The services of a financial adviser is necessary to assist in working out the best strategy for one’s own condition. ACC program requires one to pay accommodation fees in the facility. Certain individuals may have their respective costs of accommodation paid fully or partially by government of Australia whereas others residents will have to make payments for accommodation cost agreed with the ACC. The Department of Human Services has a duty to advise which arrangement applies to a person on the basis of an assessment of his asset and income. For a partner of a couple, a 1/2 of the merged assets and income are accounted for in the determination of a partner’s eligibility for assistance by the government with accommodation costs when one enters ACC, irrespective of the partner earning the income or owning the asset. The average cost of accommodation is around $350,000 to $400,000, but it could go higher where one is living in an expensive city such as Melbourne or Sydney or for a room with private bathroom. A financial Adviser will help choose between a lump sum payments (Refundable Accommodation Deposit-RAD) or Daily Accommodation Payments (DAP) or a merger of both. DAP remain essentially interest payments on an outstanding accommodation payment amount, whereas RAD is an interest-free loan to the facility that one will get back when he leaves or will be part of his estate when one passes on. Extra fees can apply where a person goes for an advanced accommodation standard or extra services. Additional service cost are applicable to such inhabitants who are in additional service facilities.   Such places are under regulation and purposed to capture a sophisticated standard of services or accommodation. ACC that have devoted additional service facilities remain presently needed to publish their respective additional service costs on their website called â€Å"My Aged Care†, along with additional relevant materials provided by them to potential inhabitants. Additional extra care as well as services along with related costs remain under regulations. Such additional costs are under the agreements between the resident and ACC care giver. Such fees range across ACC. A person’s ACC care provide is able to give one the details of such services, like Foxtel, and hairdressing alongside other applicable fees (Kerzner, 2013).  Ã‚   It is increasingly tricky to navigate the minefield of taking members of family into ACC care. There is a need to decode the loopholes that can potentially save one heartache and money. Making arrangements for the aged care for ageing parent that is not surviving at home could become emotionally demanding experience coupled with the added stress to navigate the unfamiliar as well as complex territory of welfare system of Australia to ensure one is undertaking correct action financially. An adult child will automatically get herself trapped in a converse responsibility of care as well as decision maker at such a time, facing choices like whether to engage in the sale of a family house or not to pay for ACC care cost of residential care, a matter which seemingly is never a straightforward decision (George, Harris & Mitchell, 2012). The figure might be so challenging-aged-care accommodation bonds averaged 213,000.0 dollars countrywide in the year 2009, however, they are usually between 350,000.0 dollars and 450,000.0 dollars for homes located in large cities. At the leading edge, the prod one million dollar for a hotel-kind room in prestigious Sydney site. Further, however, nothing remains the way it appears and there exist the rationale certain individuals might choose to make payment for the high bond. Surely, such undertakings become substantial financial decisions and remains second biggest financial decision made when considering ACC care. Several people have ended up making such decisions in a hurry without considering the any financial implications and opportunities attached. To this end, an adult child needs to own the possibly stroppy but together essential discussion with their respective elderly parents alongside household consultants (Ji & Yao, 2014). People who seek for ACC care encounter three categories of care including high care, low care, along with extra services.   Low-care accommodation are accompanied with ‘personal care’ facilities like assist with eating alongside bathing. Higher-care integrates services of nursing into this mix along with extreme needs. It should, however, never be substituted for extra services that describes a higher standard of accommodation, food, along with additional hotel-style services (Marià ±o et al., 2016). Many people, unfortunately think it is merely a substance of placing their designation down at the ACC home, however, it really goes beyond that. Key to unlocking the ACC care system is ACAT form from Aged Care Assessment Team which determines the type of care and facility. This form is essential in helping one to attract the government subsidy. Managing cost in an ACC facility calls for earlier planning so as not to leave the decisions for the children. One must focus first on how to benefit from the government subsidies (Ebbesen & Hope, 2013).   Before choosing the best quality of care, one needs to work out his finances. A person has to factor in his upfront and ongoing costs along with having something put away for additional expenses which emerges, one will be able to figure out exactly what he can afford- and begin looking for ACC which meets his needs within his budget (Catanio, Armstrong & Tucker, 2013). Getting financial advice is essential in managing aged care cost. The guidance of a Financial Adviser who is specialized in aged care make one to have support needed to manage government an aged care home-derived paperwork. The Financial Adviser will further work out the right payment alternatives for the client’s situation, while concurrently making sure there is a steady cash flow to account for the client’s immediate needs. What is more, Financial Adviser can guide his client through the biggest financial decisions he needs to make. This will be right from selling the family home to planning his estate. The Financial Adviser will assist one understand the longer run impacts of such cost and decisions, including the impacts on his pension as well as aged care means-tested fees. Catanio, J. T., Armstrong, G., & Tucker, J. (2013). The effects of project management certification on the triple constraint.  International Journal of Information Technology Project Management (IJITPM),  4(4), 93-111. Ebbesen, J. B., & Hope, A. (2013). Re-imagining the iron triangle: embedding sustainability into project constraints.  PM World Journal,  2(III). Elleh, F. U. (2013). Software-Enabled Project Management Techniques and Their Relationship to the Triple Constraints.  ProQuest LLC. George, B., Harris, A., & Mitchell, A. (2012). Cost-effectiveness analysis and the consistency of decision making. Pharmacoeconomics, 19(11), 1103-1109. Heldman, K. (2013).  PMP: project management professional exam study guide. John Wiley & Sons. Ji, X., & Yao, K. (2014). Uncertain project scheduling problem with resource constraints.  Journal of Intelligent Manufacturing, 1-6. Kerzner, H. R. (2013).  Project management: a systems approach to planning, scheduling, and controlling. John Wiley & Sons. Marià ±o, R., Tonmukayakul, U., Manton, D., Stranieri, A., & Clarke, K. (2016). Cost-analysis of teledentistry in residential aged care facilities. Journal of telemedicine and telecare, 22(6), 326-332. Serrador, P., & Pinto, J. K. (2015). Does Agile work?—A quantitative analysis of agile project success.  International Journal of Project Management,  33(5), 1040-1051. Silvius, A. J., & Schipper, R. P. (2014). Sustainability in project management: A literature review and impact analysis.  Social Business,  4(1), 63-96. Stellingwerf, R., & Zandhuis, A. (2013).  ISO 21500 Guidance on project management-A Pocket Guide. Van Haren. Whittington, J. W., Nolan, K., Lewis, N., & Torres, T. (2015). Pursuing the triple aim: the first 7 years.  Milbank Quarterly,  93(2), 263-300.

In the name of the Father, Death and the Maiden, The Torture Question, Movie Review

In the name of the Father, Death and the Maiden, The Torture Question, The killing Fields, or The Burning Season - Movie Review Example Later after he started to work and settled in the same area he was accused and considered to be responsible for the Guilford bombing. In this case he was not the only one to have been accused, but his family and friends were considered to be responsible either. Thus, the filmmakers began â€Å"to explore their real theme, which is the intimate emotional consequences of oppression and prejudice" (The New Yorker n. p.). The story revolved around an era known as â€Å"The troubles.’’ This era faced conflicts between two forces: the first one was the IRA, that is the Irish Republican Army, and the second one was UVF, that is Ulster Volunteer Force. The reason behind the conflicts that started in 960 was the change or the raise in the trend of bombing, terrorism and riots. The area where our protagonist dwelled was Belfast, the city in Northern Ireland, which was transformed into a battle zone and became a barrier between the two forces. It came to be known as ‘†™the barricaded city’’. The story dealt with a boy named Gerry. The IRA considered that he was the person who spread terror and was the one responsible to plant a bomb, the accident that resulted in killing five innocent people. The people who were suspected for this crime were Paddy, Gerry, Paul and Carol, were literally abused and physically tortured during their seven day interrogation. The worst part was when Gerry Conlon refused to speak up and the agency threatened to kill his father. This got him in a very weird situation when he had to confess, although he had not committed any sort of a crime. Gerry Conlon served 15 years of imprisonment and was eventually released. The Lawyer of Gerry, namely, Gareth Pierse, discovered a proof that the IRA tried to hide from the courts and the media. After these facts of evidence were brought to the authorities the "Guilford four" was released after a period of 15 years in jail. During this time Gerry Conlon lost his father , who died while he was in jail (Kenigsberg n. p.). This story revolves around the life of man, which cannot be called an ordinary one, and depicts his battle against the forces that made him go through a terrible experience. He faces the most brutal and unfair treatment by the British judiciary and casts into question the competence of the system that was being enforced back then. There were lots of people who experienced torture being innocent citizens and could not simply live in peace having become the victims of the unfair system. The protagonist of the story is the embodiment of every individual who experienced brutality and injustice of the said era. This movie has an irresistible and moving plot. The book, which was eventually transformed into a movie, was considered by critics as "thoughtful and thought provoking book that proposes suggestions for fixing society through common sense and faith" (Breckenridge-ayers 48). The movie has a unique style, which is seldom on the big screen. The way it condemns the British system is very brave in its own way. The thing about this movie is that it certainly does not intend to exaggerate the impact of the IRA. Likewise, it is not made with the purpose to promote getting out of the British Government from Northern Ireland or damage the Crown Prosecution Service in any way. The reason behind this movie was to narrate the story of the local masses that are stuck in the wrong place at wrong time and try hard to resist injustice. It also deals with

Management- Case study Example | Topics and Well Written Essays - 3000 words

Management- - Case Study Example In 1983 Benetton had sales of $351 million, from 2600 stores in Europe. The supply chain can be described as the network, covering the various stages in the provision of products or services to customers (Monks, 1996). It includes not only manufacturers and suppliers, but also transporters, warehouses, distributors, retailers, etc. The number of stages in the supply chain depends on the customers' needs, and the role each stage plays in fulfilling their needs. Supply Chain Management (SCM) integrates procurement, operations and logistics to provide value added products or services to customers. Effective management of the supply chain helps organizations meet customer requirements on time, with the desired quality specifications, in a cost-effective manner, through the coordination of different activities which transform raw materials into final products or services ((ICMR), Operations Management, 2003). Supply Chain Management can provide both tangible and intangible benefits to an organization. Tangible benefits include revenue growth, improved facility utilization, optimized inventory management, etc. Intangible benefits include improvement in quality, improvement in customer satisfaction, and enhanced customer and supplier techniques (Dilworth, 1992). Supply Chain Management has become on of the key areas that organizations are focusing on to reduce costs and improve the efficiency of the production process (Chopra, 1992). Four key drivers of supply chain performance are inventory, transportation, facilities and information. They help determine not only the responsiveness and effectiveness, but also the strategic fit of the supply chain. Inventory - Inventory includes raw materials, work-in-progress, and finished goods in the supply chain. Inventory exists in organizations due to a mismatch between demand and supply. Inventory is also maintained to increase the responsiveness of organizations to sudden increases in customer demand. Transportation - Organizations use transportation to move components and products between the different stages of the supply chain. Transportation decisions are made on the mode of transportation and route to use in the transfer of products from one point to another. Facilities - Facilities are the locations in the supply chain where the raw materials and finished goods are stored, and where work-in-progress materials are assembled or fabricated, and from which finished goods are distributed. Facility's capacity and location has significant affect on the performance of the supply chain. Information - Sometimes, the value of information as a supply chain driver is undermined due to its abstract quality. However, in reality, it is one of the key drivers affecting the performance of the supply chain. As the supply chain is made up of various entities, proper coordination is the key to improving the efficiency of the supply chain system. The flow of information also affects the performance of other drivers. With proper information, organizations can predict the quantity to produce, when it is needed and where it is needed. This makes the supply chain more effective and responsive to market demand. In order to service the needs of customers and fulfil their expectations and to meet the organizations'

Histroy 101 Western Civ Essay Example | Topics and Well Written Essays - 750 words - 1

Histroy 101 Western Civ - Essay Example The role of the Persian Wars in shaping the relationship between Athens and the other Greek city states First of all, the Persian Wars helped Athens to be a remarkable naval power within the Greek city-states. The Greek attempt to be free from the authoritarian rule of Persian rulers resulted in Persian Wars and the Greek victory in the end. Lim makes clear that â€Å"With Athens at the helm, the city-states brought under Persian control began to rebel, beginning a conflict known as the Persian Wars (circa 499-479 BC)† (41). Within this context, the Persians considered the Greek victory as insignificant. On the other side, the Greek city-states under Athens and Sparta considered that the victory in Persian Wars helped them to enjoy liberty. One can easily identify that the Persian influence among the Greek city-states, before the Persian Wars, was based upon despotism. But the Greek city-states were not ready to be under the Persian rule. To be specific, the Persian Wars can b e evaluated as the Greek attempt to be independent and democratic. Within this scenario, the role of the Persian Wars in shaping the relationship between Athens and the other Greek city states is significant. ... But this cohesion was not long lasting because Sparta was against the ultimate control of Athens over the Greek city-states. But the military and maritime supremacy acquired by Athens helped her to emerge as the most powerful city-state. For instance, the victories in Marathon, Plataea etc, helped Athens to be most powerful and influential. To be specific, the Athenian supremacy in land and water forced the Greek city-states to accept Athens as their leader. But this did not help much to reduce the scope of future conflict between Athens and Sparta. Later, the Persians made use of Sparta as a tool to destroy the unity among Greek city-states. In short, Persian Wars united the Greek city-states under Athens. Moreover, the Persian Wars paved the way for the formation of Delian League (alliance of Greek city-states against Persian invasion) under Athens. Why did the Persian Wars lead to the Peloponnesian War? As pointed out, Sparta was not ready to accept the leadership of Athens among the Greek city-states. This eventually led to the Peloponnesian War, which was fought between Athens and Sparta (say, Peloponnesian League). The victory in the Persian Wars did not extinguish the Spartan jealousy over Athenian supremacy. Within this scenario, the Persians considered the Peloponnesian War between Athens and Sparta as a golden chance to instill hatred among the Greek city-states. Their idea proved to be successful because the Peloponnesian War wiped out the unity among the Greek city-states. The Persian camp exploited the conflict between Athens and Sparta to destroy the cohesion among the Greek city-states. To an extent, the Persian idea became successful because Athens and Sparta were never able to regain their previous status.

Term paper Assignment Example | Topics and Well Written Essays - 1500 words - 1

Term paper - Assignment Example Non verbal communication includes the use of gestures, body languages, the dressing code and even the scent. All these convey very significant information which at times speaks even louder than verbal communication. There is also the written communication which may be in the form of letters, memos, reports, minutes, books, emails, internet and magazines. Another form of communication is the use of visuals such as graphs, maps, logos, charts among others (Alvesson 45-9). The key elements of communication include the message, the sender, the receiver, encoding, decoding, medium of transmission, and the feedback. The message is the information that is being transmitted. For communication to be effective, the message has to be very accurate, clear and correct. The central idea ought to be necessarily communicated very clearly so that the receiver is able to understand and utilize the content of the message. The sender is the person who is transmitting the message. He is the one to determine the medium to use in sending the information. The sender is therefore very important in the process of communication since he is able to determine the success or failure of communication. If the sender uses a wrong channel, the information may not reach the intended audience. Similarly, if he does not embrace the clarity of the ideas that are to be communicated, the information may get distorted and therefore not serve its intended purpose. Communication is very essential at the work place. Without effective communication in an organization, several problems are bound to arise. As such, for any organization to realize its objectives effectively there ought to be effective transmission and communication. Effective and efficient communication is critical for managers in organizations so as to perform the basic functions of management including: leading, planning, organizing, and controlling. Communication

Critically discuss the following statement with reference to the Best Essay

Critically discuss the following statement with reference to the Best Practice and Best Fit approaches to strategic Human Re - Essay Example What makes some organisations prosper while others fail? Is applying the ‘best practices’ more successful than applying the ‘best fit’ approach to strategic HRM. These are questions that need to be addressed for a firm to develop the right strategy to drive it to success. According to Boxall and Purcell (2000, p. 193), ‘there are various principles and processes of good labour management but the methods firm adopt to reach their performance goals are affected by societal, sectoral, and organisational factors.’ This is a statement that needs to be explored further bearing in mind the importance attached to SHRM by firms as a means of achieving effectiveness and thus will be the subject of this research. To explore this issue further, the paper will first define the concepts used since various definitions affect the results of any research. Concepts such as strategy, strategic management, HR strategy and business strategy need to be understood for better evaluation of the different approaches involved. It will then discuss the ‘best fit’ and ‘best practice’ approaches to strategic human resource management (SHRM), their strengths as well as weaknesses. Though both approaches have been known to work for organisations, it should be argued that the ‘best practice’ approach is the most suitable in achieving organisational success. Besides the two approaches, the resource-based view of the firm is also worthy noting since it can solve the problems of ‘best fit’ and ‘best practice’ approaches. Definitions The strategic human resource management is derived from two concepts: strategy and HRM. Strategy is defined by Armstrong (2006, p. 113 cited in Johnstone and Scholes, 1993) as ‘the direction and scope of an organisation over longer time which matches its resources to its changing environment and in particular, to its markets, customers and clients to meet shar eholder expectations.’ The strategy is developed by managers to give the firm purpose and direction and as such, for strategy to be developed the firm has to have specific goals it wants to pursue and indicated in its vision and mission statement. It is essential in informing the stakeholders where the company is heading so that all their behaviours can be directed in the same direction. There are various levels of strategy: corporate, business and HR strategy. The corporate strategy is designed to direct the whole organisation whether local or global. It is developed at the top level of the corporation. Business strategy on the other hand, it designed for specific business units to achieve competitive advantage (Armstrong, 2006). HR strategies are aimed at ensuring the employees perform according to expected standards for organisational success, and these will be the concern for this paper. It is a pattern of strategic choices in labour management (Boxall and Purcell, 2000, p. 184). Human resource management is defined by Boxall and Purcell (2000, p. 184) as ‘anything and everything associated with management of employment relations in the firm’. They acknowledge the use of various management styles in contemporary workplaces depending on organisation context and the leadership in place. HRM concept has evolved over time from traditional personnel management to the now popular international SHRM and thus has been the object of debate in social sciences and academics. Theorists have come up with various methods of

To what extent has self-regulation always been central to the workings Essay

To what extent has self-regulation always been central to the workings of health and safety legislation or is it mainly a post-Robens Committee development - Essay Example t of the private ends of its membership--or it may act governmentally in so far as public policy tasks are delegated to private actors or institutions. Both forms of activity may, indeed, be combined. The process of self-regulation may, moreover, be constrained governmentally in a number of ways--for instance by statutory rules; oversight by a governmental agency; systems in which ministers approve or draft rules; procedures for the public enforcement of self-regulatory rules; or mechanisms of participation or accountability. Self-regulation may appear to lack any state involvement but in reality it may constitute a response to threats by government that if nothing is done state action will follow.( S.Dawson, P.Willman, A.Clinton and M.Bamford, 1980). A second variable concerns the extent of the role played by self regulators. A full role may involve the promulgation of rules, the enforcement of these on the ground, and the monitoring of the whole regulatory process. Self-regulation, however, may be restricted to one of these functions where, for instance, rules are drafted by a self-regulatory organization but are enforced and monitored by a public agency. Self-regulation may merely operate as an element within a regulatory regime. (Bernardo Bortolotti, Gianluca Fiorentini, 1999). The degree of binding legal force that attaches to self-regulatory rules is a third variable to be noted. Self-regulation may operate in an informal, non-binding, voluntary manner or it may involve rules of full legal force that are enforceable in the courts. Finally, self-regulatory regimes may vary in their coverage of an industrial sector--they may apply to all those who participate in an activity (perhaps because screening or licensing of entry is applied) or they may cover only those who join an association voluntarily. (P.Bartrip, 1996). Following the failed laissez-faire experiment in the nineteenth century, a raft of regulation was created to protect the health and safety of

HACCP(Hazard analysis and critical control points) Essay - 1

HACCP(Hazard analysis and critical control points) - Essay Example The HACCP system is applicable at all stages of food processing and preparation procedures such as packaging and distribution. Application of HACCP is a voluntary aspect in the food industries. HACCP is deemed to have originated from the monitoring of production processes which were used during the Second World War. It became fully operational in 1960s in the United States of America when the Space Administration requested Pillsbury to produce foods specifically for the space flights. Thus, from that period up to date, HACCP is recognized globally as one of the logical frameworks that have adapted the traditional methods of inspection to a contemporary science-based safety system. Therefore, as per its risk evaluation, HACCP give room for both the government and food industries to appropriately allocate available resources in order to establish and maintain safety in food practices. Moreover, HACCP is not only applied in food industries, but in pharmaceuticals and cosmetic industries. Thus, it is a method which seeks to eradicate unsafe practices in industries by using quality control procedures which always control or rather prevent occurrence of hazards in production processes as they identify these faults at every final stage of a given production process. However, its major focus is on the safety and healthy aspects and not the product’s quality. Therefore, the principles of HACCP form the basis of most quality and safety of food products assurance. HACCP identifies the probable safety hazards and determines the relevant preventive measures alongside a perfect plan that can be implemented in controlling of these hazards. Thus, this principles views a safety hazard related to food as any physical, chemical or biological feature that might make food to be unhealthy or unsafe for consumption. A CCP is deemed to be a point, procedure or step in any food production process at which total control of

Modernization of NTUC income Essay Example for Free

Modernization of NTUC income Essay The problems that NTUC Income faced were that insurance processes were very tedious and paper-based. In Year 2002, their HP 3000 mainframe that hosted the core insurance applications as well as the accounting and management information systems still frequently broke down. Not only that, the HP 3000 backup system allowed restoration to only up to the previous day’s backup data. With experiencing a total of three major hardware failures, it resulted in a total of six days of complete downtime. The COBOL programs developed in the early 1980s also broke down multiple times, halted the systems and caused temporary interruptions. The IT team found that developing new products in COBOL to be quite cumbersome and time taken to launch new products ranged from a few weeks to months. Transaction processing for policy underwriting was still a batch process and information was not available to agents and advisors in real time. The problems that NTUC Income was resolved by the new digital system was that all applications resided on two or more servers, each connected by two or more communication lines, all of which were â€Å"load balanced.† A real time hot backup disaster recovery centre was also implemented where the machines were always running and fully operational. Under the new system, all documents were scanned and stored on â€Å"trusted† storage devices, secured, reliable digital vaults that enabled strict compliance with stringent statutory requirements. Q2:What types of information systems and business processes were used by NTUC Income before migrating to the fully digital system? Before migrating to the new digital system, the entire insurance process was operating manually. All filled up forms by the customers will be submitted by the agent through courier services to the Office Services Department and the collection schedule could delay up to two to three days. Office Services would then log documents, sort, and send to departments for underwriting while proposals were allocated to underwriting staff randomly. For storage, all original documents were packed and sent to warehouses where over two to three days, seven staff would log and store the documents. Whenever a document needed to be retrieved, it would take about two days to locate and ship it by courier and refilling would take another two days. The use of the HP 3000 mainframe was not reliable due to the frequent breakdown, decreasing productivity of the staff and wasted a lot of manpower hours. The COBOL program also encountered technical failures like not having up-to-date information which led to a loss of opportunities of cross product sales. Q3:Describe the information systems and IT infrastructure at NTUC Income after migrating to the fully digital system? After migrating to the fully digital system in June 2003 when Income switch to the Java based eBao LifeSystem from eBao Technology, The software comprised three subsystems which is Policy Administration, sales Management and Supplementary Resources. It has everything they are looking for, a customer-cendric design, seamless integration imaging and barcode technology, a product definition module that supports new products, new channels and changes in business processes. By May 2003, all customization, data migration of Income’s individual and group life insurance businesses and training were implemented and completed. New system was immediately operational on high-availability platform with multiple servers and communication lines. Further to it, its business continuity and disaster-recovery plans were revamped with a real-time hot backup disaster-recovery centre implemented as well. Data was transmitted immediately on the fly from the primary datacentre to the backup machines’ data storage so in the event of the datacentre site becoming unavailable, the operations could be switched quickly to the disaster-recovery site without the need to rely on restoration of previous day data. Lastly, they moved from a manual paper recording system to a totally paperless environment for easy access. Q4:What benefits did NTUC Income reap from the new system? NTUC Income reaped from the new system that the robust architecture had minimized downtime occurrence with all application resided on two or more servers and communication lines. With paperless environment, all documents were scanned and stored in digital vaults and as a result, about 500 office staff and 3,400 insurance advisors could access the system anytime, anywhere and staff members who would telecommute enjoy faster access to information. Because of the straight through processing workflow capabilities and flexibility, there is a 50 percent savings on both the time and cost needed to process policies. Time needed to design and launch new products was cut and reduced from weeks to just days using the table-driven rule based product-definition module. It has also allows Income’s to support agents, brokers and customers to do online services easily. Q5:Moving forward, how could NTUC Income leverage on social networks to acquire service and retain their customers?

My opinion on private letter ruling from the IRS Essay Example for Free

My opinion on private letter ruling from the IRS Essay According to my opinion on the IRS private letter ruling, it is very essential for the organization to decide and look for ways on which they can request for the IRS private letter ruling. An IRS private letter ruling does not contain laws but it contains guideline to the taxpayer on tax issues. Therefore it can be defined as a disclosed statement that is issued to the tax payer by the Internal Revenue Service (IRS) in which some guidance are defined on how to deal with financial assessment that have prospective tax cost. Many of the organization have limited knowledge about the IRS private letter ruling and that is why they tend to run away from the IRS especially when they have to deal with issue regarding taxes. It is the responsibity of the organizational leaders to look upon the anticipated changes in the organization and compare the importance of the IRS private letter ruling to the company (IRS. gov 2010). The taxpayer is able to rely on what the private letter states regarding its measurement. IRS reduces risk when dealing with paying a large amount of tax; it gives the task payer a surety of safety that will occur when dealing with paying large amount of tax. On a contemplated transaction the private letter of ruling gives advancement to the taxpayer on the tax treatment expectation from the IRS. The IRS can become negative to companies. Therefore for the IRS private letter ruling to have a meaning the transactions are supposed to be completed accompanied by the tax returns. There after the IRS officials discuss and come to an agreement after they have evaluated the transactions and the tax returns.

The International Financial Reporting Standards In Russia

The International Financial Reporting Standards In Russia International Financial Reporting Standards (IFRS) and their predecessor, International Accounting Standards (IAS) is gaining in worldwide recognition. All publicly traded companies in the EU must adopt them by 2005 and many other countries either have adopted them or plan to do so in the near future. After break up of Soviet Union, Russia has experienced a lot of turmoil and changes both political and economical the country has struggled to get rid of its socialist past and it has now evolved to be a more important partner in international affairs and economics. The need to develop the modern accounting system has therefore been obvious and the country had two choices: to develop its own system or to adopt an existing one, like IFRS. In 2002, the Russian Prime Minister announced that all Russian companies and banks must prepare their financial statements in accordance with international standards starting January 1, 2004. Implementing that decision will not be easy, for a variety of reasons. Not all international standards have been translated into Russian. Many Russian accountants are not sufficiently familiar with international standards to implement them. Some Russian universities have only recently started teaching international standards and the continuing education programs of the various Russian accounting associations are not yet prepared to offer comprehensive courses on international standards. Current Russian accounting standards conflict with international standards in several important ways and these conflicts will not be resolved in the near future. This project paper considers the issues that arise when implementing new accounting regulations, some of which are not new and have been covered in the literature, but others of which are particular to the implementation of IFRS reporting. Te method of implementation, the scope of IFRS, particular issues with local accounting practice and IFRS, the issues of enforcement of compliance with IFRS and its relationship with audit, the link between IFRS reporting and taxation and the provision of education and training are all considered. There is also review of the state of preparedness of local group listed entities with respect to the implementation of IFRS reporting. There are many research areas for accounting research where the work could also inform the practice of IFRS accounting. The paper provides a contribution by highlighting how one country has moved to implement the requirement for group listed enterprises to prepare IFRS accounts and the issues that then arise for legislators, preparers and users. Introduction of the study Background of the study Globalization is making a dramatic impact on the world economy, borders are getting less and less relevant and corporation and trade between companies situated on different continents is now very common. More and more companies have become global in their commercial activities and international trade with shares and credits is constantly increasing. As companies and capital needs have left the national level, capital internalization has become a necessity. The demand for an open financial market is now stronger than ever. Globalization makes comparability and harmonization of the accounting and financial reporting top priority. The goal of the EU is to create a free market where capital labor, goods and services are to move freely. With the common currency, the European market has become more transparent for companies and it has made it easier to analyze business opportunities within the EU. The implementation of International Accounting Standards (IAS) and the International financial Reporting Standards (IFRS) will further improve the transparency of companies information and also be an important step in the EUs commitment for a common European capital market. For investors and lenders it is important to have comparable and quality information and this can only be achieved if countries cooperate in creating a common system like IAS/IFRS. After the breakup of the Soviet Union in 1992, Russia had to change its economic system from a planned economy to a market economy. In a commend economy the means of production are in public ownership, the state dominates the economy, and economy activity is supposed to respond to state direction. By contrast, in a market economy the means of the means of production are mainly in private ownership, the state creates the legal framework in which economic activity takes place, and economic place supposed to respond to market forces. Such a transition obviously has important consequences for accounting, which ceases to be an instrument of the state economic administration and instead becomes an instrument at the disposal of the business community. New types of companies and enterprises desperately needed new accounting standards. In a market economy the objective of companies financial reporting is to give useful information to present and potential investors, creditors and other interested parties to facilitate their decisions. Though until now the role and the financial reporting still remains the State, in the person of the tax authorities. Nevertheless, voices of the other interest parties investors, creditors, managers and also accountants and auditors become more and more important. In that way, the Russian accounting and financial reporting develop, approaching international standards. As transition economies go through the process of shedding their centrally planned accounting model and replacing it with a market oriented model that uses international standards they face a number of problems. Very few people know the new rules, since the international standards must first be translated into their language. Accountants who can read the international standards promulgated by the International Accounting Standards Board and its predecessor, the International Accounting Standards Committee in the original English have a competitive advantage in this regard, but trying to fully exploit this advantage may be frustrating if potential clients or employers do not place much value on international standards. There is also an inertia barrier to overcome. It is difficult to change the status quo (Friedman Friedman 1984). Accountants and managers who have been using the old system for 20 or 30 years do not want to change because they feel comfortable with the system they lear ned in school or on the job when they were young. Those individuals also happen to be the people who are now in charge of enterprises and accounting departments, so their approval must be had before any new system can be adopted and implemented. 2.1.1. International Standards in Russia As we know from our previous readings, accounting is part of the legislative system. That is a problem because Russia will never have true international standards if government has to legislate it. There will always be a lag and style and language problems. The original plan by the Russian Finance Ministry in 1998 was to adopt all IAS by 2000. That did not happen. The new target for full adoption and implementation is 2004, at least in the case of banks and publicly traded companies. However, that target is also unlikely to be met. In fact, not a single accountant interviewed thought that international standards would be fully adopted and implemented by 2004. One accountant estimated that full implementation would take ten years (RobertW. Galina G., 2004) In the case of the standard on impairment, many Russian companies and their accountants do not want to apply the impairment rules because many companies have assets that are overvalued. Applying the impairment standard would cause the asset side of the balance sheet to shrink, considerably in many cases, and they do not want that to happen. In extreme cases, a company that appears healthy could appear to be insolvent if the impairment rules were applied. This hesitancy is not unique to Russia. The same situation exists in Republika Srpska, the Serbian part of Bosnia, and in other formerly centrally planned economies. Perhaps the main reason why the standard on financial instruments has not been adopted is lack of demand. Very few Russian enterprises use complex financial instruments, and the ones that do are already applying the IAS or U.S. GAAP on this topic. Also, this standard is difficult to understand and many Russian accountants are not eager to make the effort to learn a standard that they probably will not use in the foreseeable future. Another point that could be made about Russias adoption of international standards is that even the standards that have been adopted may not always be international standards. For example, the Russian standard on income taxes is based on the old version of the IAS income tax standard, not the new one. This fact is known within much of the Russian accounting community but may not be as well known outside of Russia. Another, less well known fact about Russias accounting standards is that the Russian versions of the standards that have been adopted are not mere translations of the English language originals. In many cases they are abbreviated, simplified versions of the original English language IAS. RAS tend to be much shorter, more detailed and conceptual. They cover a fraction of the content of IAS. In short, it may not be accurate to state that Russia has adopted IAS. It would be more descriptive to say that Russian accounting standards are merely based on IAS. Often the differences between RAS and IAS are not large or important. However, the difference may be substantial, such as in the area of accruals principles. Another reason why RAS will never be identical to the international standards is because there is a timing lag between the time a new international standard is issued in the UK and the time that new standard is translated into Russian and adopted as part of the Russian accounting rules. This lag could be overcome if the Russian Duma made it a rule that all new international accounting standards will automatically and immediately become part of the Russian rules. However, the Duma will never make such a rule, for reasons of national pride and sovereignty. So the lag will be permanent, even though there is a theoretical solution that would correct this lag. The degree to which the Russian accounting community understands the international standards depends on several factors. The Russian translation of the original English version of the standards was not available until late 1998. The translation was mediocre, in some respects. Part of the problem was because there were no Russian terms to convey some of the concepts. In other cases, the Russian translators simply used the wrong word or said things in such a way as to make the sentence or phrase unintelligible. In at least one case, the translator left out the word not, with the result that the Russian version of the standard instructed the reader to do something, when in fact the English version of the rule said not to do something. These kinds of mistakes and imperfections are to be expected the first time a technical document is translated, especially in cases where no terms exist for some of the words and ideas that need to be translated. The Russian accountants who cannot read English are limited to reading the Russian translation of the international standards. That places them at a competitive disadvantage, for the reasons mentioned above. The Russian translation is mediocre in some places and in other places is downright incorrect. The Russian speaking accountant has no way of knowing how accurate the reading of a particular sentence or paragraph might be, but must rely on what is written because there is no other alternative. Russian accountants who were educated in a university that did not teach the international standards have a problem reading the international standards in any language because the standards contain concepts that the Russian accountant was never exposed to during the years at the university. Such accountants must learn the new rules as best they can, either by self-study or by attending some lectures or seminars on the various topics. Another reason why the accountants in the outlying regions are not as knowledgeable about international standards as are the big city accountants is due to differences in demand. Most clients that need statements prepared according to international standards are in Moscow or St. Petersburg. A few big enterprises are scattered around other parts of Russia, mostly in the bigger cities. The accountants who service smaller clients have little or no need to know the international standards, so they do not take the time to learn them. The result is a two-tier system where the accountants and the employees who work for their clients in Moscow or St. Petersburg know at least something about international standards, whereas their counterparts in the outlying regions know less, or perhaps nothing about international standards. 2.1.2. Developing Russian Accounting Standards (RAS) and Establishing IFRS in Russia As Valeria Petrovets (2006) mentioned in his study, during the first period after break up Soviet Union, not much happened with the accounting system as the government was occupied with other, more important, issues. From 1993, the balance sheet, and from 1996, all financial reports were made in net figures according to international practice. In 1994 the Ministry of Finance approved the first accounting standard and marked the beginning of new Russian Accounting Standards (RAS). The Federal Law On Accounting was issued at the end of 1996. A new free market economy demanded further changes in the Russian accounting system and in March 1997 an order for an accounting reform program was signed by Yeltsin. One of the important parts of the program was the development of RAS in compliance with IAS (Yegorov, L., 2002). Until year 2006, it had been of work in transition to IFRS: there were 22 new accounting standards approved (which were written on IFRS basis), the Institute of Professional Accountants and the fund National Organization for Accounting and Financial Reporting were founded, a number of legal codes in this area were approved and the first official IFRS Russian translation was made. Until 2004, using the IFRS was voluntary. Subsequent reformation of the national accounting leads to legislated regulation of the financial reporting according to the IFRS. At the end of 2003 the Central Bank issued a directive which obliges all banks to represent their consolidated financial statements for 2004 according to IFRS. At the first stage the statement according to IFRS should be represent to the Central Bank together with Russian financial reporting. In 2007, a complete bank system transition to IFRS and abandonment of the national standards is planned. In (2004) the Ministry of the Finance of the Russian Federation approved The Conceptual for accounting and finance reporting development in the Russian Federation on medium-term perspective, which defines the main directions of transaction to finance reporting according to the IFRS for Russian companies. The Conception raises the question of the necessity for the legislated approval of the IFRS. It is supposed that consolidated accounts, made according to the IFRS, will get the legislated status. The Conception provides two stages in the transaction: I stage: 2004-2007 Compulsory transition to IFRS of consolidated accounts for companies of major national interest, except for those companies listed on other stock exchanges and which prepare their financial reports according to other international standards (for example, US GAAP). Approval of the Russian financial reporting standards for legal persons, prepared on the basis of the IFRS. II stage: 2008-2010 Compulsory transition to the IFRS of consolidated accounts for the other companies, including companies, listed on other stock exchanges and which prepare their financial reports according to other international standards. 2.1.3. National Accounting Differences Accounting differences In presentation, recognition, and measurement In perception, and interpretation Different accounting principles Different objectives of financial reporting Country-specific social, economic, and cultural environment Figure (1): Reasons for International Accounting Problems Accounting differences between different countries depend on what purpose the country has with the financial reporting if the information is intended mainly for present and potential investors or for tax authorities and creditors. Interested parties of a companys annual report are also employees, suppliers, clients and other organizations. With the help of financial statements, users receive information that they need and companies are ready to present. The different purposes of financial reporting are primarily influenced by economic, social and cultural factors. One of the important cultural variables is the means used for financial reporting regulation: because of this, if change is triggered in two countries at the same time by the same event, the means chosen for regulating may be different. In addition, different countries have different attitudes about how the legislations are followed. It is believed that cultural differences affect accounting. Nevertheless, it can be difficult to apply them to the measurement of accounting differences. More direct links can be established between accounting, legal and accounting systems. Accounting principles are formed in accordance with the purpose a company has with its financial reporting and that can be significant for the way in which balance and income statements are formulated. The differences in accounting principles can also lead to identical or similar operations and transactions being evaluated and accounted differently, thus showing a different annual profit. Motivation of the study The main purpose of my study is to investigate how the process of IFRS adoption for the national accounting system develops in Russia. And also, there is some additional purposes that I am going to study are to show how Russia works with the reformation of its accounting system, how the historic and economic development affected accounting and financial reporting. As well as to define obstacles and problems which the country in general, and separate companies, in particular, have come across in connection with IFRS implementation. The project paper is written with the intention to contribute to the picture of international harmonization of financial reporting and how far Russia has advanced for IFRS implementation. This study might be interesting for those who are interested in international questions and international accounting. Objectives of the study The objective of this study is to find out what problems do Russian non banking companies have in connection with IFRS implementation. And also to determine how the countrys historical and cultural background affects their transaction to IFRS. Literature of the study As it has been known from previous studies, so many researchers have been written about International Accounting Standards (IAS), International Standards on Auditing (ISA), accounting harmonization, accounting education and accounting reform in transition economies in recent years. A few books and articles have focused on accounting reform in Russia. An early study by Mills and Brown (1966) discussed how shifting from a production model to a profitability accounting model would help Soviet enterprise managers make decisions that would increase the efficiency of their firms and help them to better allocate resources. In a similar vein, Thornton (1983) discussed changes in the way the Soviets accounted for factor costs over a twenty-five year period. A study by Scott (1969) stated that Soviet accounting after the 1965 reforms started to place more emphasis on enterprise profitability, which helped move the Soviet economy closer to a Western market model. Other authors have also touched on this theme. Horwitz (1970) discussed the effect that decentralization has on the management accounting control system. Chastain (1982) described how the Soviet accounting system was not able to keep up with the needs of enterprise managers. He also assesses the implications of that inability for the accounting profession. Turk and Garrod (1996) discussed the lessons Slovenia learned when it began the process of changing to International Accounting Standards. The Slovenian experience is not unlike the Russian experience in many ways. Preobragenskaya and McGee did research on the relationship between IAS and foreign direct investment (FDI) in Russia (2003a) and on the state of auditing in Russia (2003b). Their FDI study concluded that the lack of credibility of Russian financial statements was hampering inflows of foreign capital. Their audit study found that the state of auditing in Russia is not yet up to western standards. A few studies have been made on accounting education in Eastern Europe or the former Soviet Union. According to one scholar, Houghton Mifflins 1300-page Principles of Accounting was the first Western accounting text sold in the Soviet Union (Collingwood 1991). It was translated and distributed by Finansy I Statistika, Moscows government owned publisher. Kobrack and Feldman (1991) speculated whether the reform process in the Soviet economy could create a new market for accounting textbooks. McGee has written about educating accounting professors in Bosnia Herzegovina (2003a) and reforming accounting education in Armenia (2003b). There are several sources of information on recent developments in accounting reform in Russia. The International Center for Accounting Reform in Moscow [www.icar.ru/] publishes the ICAR Newsletter. The World Bank publishes Transition Newsletter, which gives current information about various aspects of market reforms in transition economies, including accounting reform in Russia. The Russian websites of the Big-Four accounting firms also have current information and, in some cases, publications. The Deloitte Touche Russian website has an e-library link that contains a variety of items on various aspects of doing business in Russia. It has a Doing Business in Russia Online Guide, which includes much information on accounting and tax topics. It has several newsletters that address accounting, tax and legislative issues on various countries, including Russia. Russia Legislative News is a monthly newsletter that contains accounting and tax items. Legislative Tracking is a daily publication that keeps readers abreast of Russian pending legislation. Ernst Young publishes An EYe on Russia, a monthly newsletter on current business, accounting and tax issues. It also has a Russian Legislation website that contains downloadable documents on Russian accounting, tax and related legislation that have been translated into English. There are various strands in the literature on international accounting harmonization which cover such areas as: the degrees of harmonization (Tay and Parker, 1990; Emenyonu and Gray, 1996; Murphy, 2000), whether international accounting harmonization is appropriate (Hove, 1986; Cairns, 1997: Flower, 1997) and the degree of compliance with IFRS (Cairns, 2001; Street and Gray, 2001). Most of the relevance of this study on the implementation of IFRS would seem to be the research on the appropriateness of IFRS for developing or transitional economies, the practical implications of implementing IFRS within a country located in the continental European tradition of accounting and research on the changes to national accounting in transitional economies. In his 1998 study, based on a review of the literature on accounting and developing countries, Nobes noted various points about the appropriateness of IFRS for developing countries. Nobes talked about developing countries but Russia is a developed country and at the same time keeps on developing. He suggested that given the likely users of most enterprise financial statements in developing countries were the tax authorities and owners and lenders to private enterprises, adopting IFRS in developing countries, where IFRS are stated to be investor oriented (IASB, 2003; F9), may not be appropriate. In particular many of the later IAS (IAS 22-38) might not be relevant for presenting accounting information for taxation purposes. Nobes also suggested that, given the lack of a developed accountancy profession to interpret and apply the more judgmental aspects of IFRS (either as auditors or accountants), there could also be issues of the reliability of accounting information. Though he provid ed examples, he did not make explicit that this could be a particular issue for any accounting information based to a large extent on market data such as fair value (Nobes, 1998a). Further research on transitional economies has indicated structural issues with a lack of active stock markets, and corruption, which may affect the reliability of IFRS financial statements and estimations of fair values (EBRD, 2000; Sucher and Bychkova, 2001). However, much change has been state sponsored, rather than spontaneous, and the Ministry of Finance has continued to play a key role (Seal et al., 1995). This may therefore indicate that change may be very slow. Garrod and McLeay (1996) also highlighted how governments have adapted the previous state-controlled accounting systems to meet the envisaged demands of new users as well as state demands for tax collection and dealt with the general issues of conflicting objectives for financial reporting. They comment on the problems of establishing the right balance between state and professional involvement in the regulation of accounting and the difficulties that have arisen in valuation of assets, in the absence of fully functioning markets, and the scope of financial statements (Garrod and McLeay, 1996). In much of the previous research there has been an emphasis on the de jure situation with accounting change in Central Europe, and less focus on the de facto situation which might be quite different (as suggested by Bailey, 1995). There is a need for further research on the actual operation of financial reporting within enterprises to ensure that any implementation process pays due regard to the de facto situation rather than merely the de jure situation. There has also been a tendency in the academic research to study individual countries as comprising enterprises all with similar financial reporting objectives. However, within a country there are different groups of enterprises with different reporting objectives depending on their size, funding and ownership structure. Indeed, some authors have suggested that, within the classification literature, there may be different types of accounting systems in operation in any one country (Nobes, 1998b). This could be taken further to suggest that there are different groups of professional auditors and accountants trained under different reporting systems (e.g. some auditors trained under an international system of exams in accounting; some under a local examination system). Any research on the changes to national accounting should reflect this diversity of needs and resources. The Big Four audit firms have played a large role in the move to IFRS around the world, as they are often the auditors of IFRS statements and they have the large resources needed to maintain appropriate knowledge and expertise in IFRS. There has been relatively little research on their role in transitional economies (though Seal et ai, 1995, and Sucher and Alexander, 2002, are exceptions and some concerns about their roles are raised in some of the World Bank reports). Some consideration needs to be given to their role in the move to IFRS within the transitional economies. The literature suggests that there may be contextual factors which affect the appropriateness and effectiveness of the implementation of IFRS in a transitional economy such as the Russian Federation. These factors may be divided into the position of the Ministry of Finance in initiating and implementing reform; the role of the particular users of financial statements, and the relationship between financial reporting and taxation which in turn may relate to the national tradition in accounting (Anglo Saxon versus continental European). Then it is suggested that there are specific factors which may affect the effectiveness of and the ability to implement IFRS: differences between local and IFRS accounting standards, particular issues with individual IFRS and the reliability and availability of market data for fair values, and the approach to enforcing compliance, with particular regard to the role of auditors. There may also he additional factors concerning how the IFRS are translated and the extent of education and training in IFRS. Summarize, critically evaluation of the articles, conclusion and suggestions From the above literature reviews we can summarize the followings. In order to evaluate a study, a thorough analysis of the sources is in place. As earlier described, most of the written sources were used for theoretical background. The authors and their books are well-known and widely used for social studies similar to this study. The newer written sources that have been taken from the Internet have come from magazines, newspapers and portals associated with accounting issues and were chosen out of a greater selection. Accounting is one of the spheres that has been transformed since the beginning of the 1990s. Its reformation and supervision have been executed by various governmental bodies, although considerable resources from international organizations have also been attracted to the process. The adoption of national standards based on IFRS was chosen as the vehicle for change. But change occurs slowly and the country is huge. There is a lag between the time standards are adopted and the time they are implemented. Some of the reasons are the lack of demand for quality information, mostly from inside users of financial information, and the mentality and education level of the majority of accountants and educators in accounting. This situation may be understandable for a country that is in transition and that existed in the absence of freedom and market relationships for many decades. From the authors point of view, from the options under consideration, the preferred option toward the transition to IFRS is to make it compulsory to provide IFRS statements for companies that are in the zone of public interest. It is not necessary to have Russian Financial Statements for such companies. For other companies it can be left up to them which rules, if any, to use for their financial statements. There are several problems with forcing IFRS down the throats of any segment of the accounting and financial community. On e structural problem is the difficulty of harmonizing the legislative branch so that the various players are on the same field. There is a lack of coordination between or among the various parties. There is a serious lack of high quality consultants on IFRS implementation. All these factors do not help in the transition to IFRS. If Russia is to succeed in transforming its economy into something where markets dominate, it will have to overcome these barriers. But force is not required. Markets are the absence of force. Markets are just voluntary exchange. Markets develop naturally when no one prevents anyone else from trading what he has for what he wants. It seems illogical to use force to implement markets. There is some evidence

Anton Mosimann Essays -- Biographies Bio Biography

Contents Page Page 1: Contents Page Page 2: Anton’s Early Days Page 3: The Dorchester Page 4: Mosimann`s Page 5: Outside the Kitchen Page 6: The Future of Mosimann`s Anton Mosimann celebrates his 60th Birthday Page 7: My Findings Page 8: Picture of Mosimann`s Page 9: Research and References Let me begin my presentation with Anton Mosimann’s philosophy: "Nothing comes solely by chance". Chicken should taste like chicken and fish like fish. That's vital. So many people try to overpower good produce. Keep it simple. Our profession is one where you must give and be happy with it." Anton’s Early Days Anton Mosimann was born on February 23, 1947, the only child of Swiss restaurateurs in the Jura Mountains. He begins his book â€Å"The Essential Mosimann† with this lovely childhood memory, â€Å"I can still remember, as clearly as if it were only yesterday the sweet smell of dark, sugared fruit bubbling in the heavy copper preserving pan. My mother loved making jams and jellies and on these days the fragrance would fill the whole house, moving in a warm, fruity and sweet steam from the restaurants kitchen to our flat upstairs† Anton Mosimann spent his early years in Nidau, near Biel helping his parents run their own restaurant where he developed both a love for food and a desire to become a cook. The first taste he clearly remembers is that of Emmental cheese. "It was so tasty and so different from my previous food of vegetables and cereals." Anton learned from an early age that there is noting more satisfying for a chef than seeing a stack of empty plates after a good meal. When Anton was fifteen he received an unexpected call from the nearby Hotel Baeren i... ... emailed back a standard email which gave links to the website plus a copy of the July to October issue of Mosimann`s Newsletter, which I have included below. Books Mosimann, Anton, 1993, The Essential Mosimann, Ebury Press, London. Internet Global Chefs, 2007, Anton Mosimann, [online], http://www.globalchefs.com/chef/archive/chef023mosBio.htm, 21 October 2007. Mosimann`s, 2007, Mosimann`s Passion for Excellence, [online], http://www.mosimann.com/index.shtml, 21 October 2007. The Sunday Independent, 2007, Master Chef Turns 60, [online], http://www.independent.co.uk/living/food_and_drink/features/article2297913.ece, 21 October 2007. Swiss Info, 2007, Dial M for Good Taste in London, [online], http://www.swissinfo.org/eng/In depth/detail/, 21 October 2007. Waitrose, 2007, Products Available, [online], http://www.waitrose.com, 21 October 2007

Master Harold and the boys - Inclusion in the Curriculum Essay

Master Harold and the boys - Inclusion in the Curriculum Essay In his masterpiece "Master Harold" and the boys, Athol Fugard has journeyed deep into sensitive issues including racism and growing up, without sacrificing the high technical standard that often distinguishes great theatre. The poignant and enlightening journey that is Fugard's piece undoubtedly deserves inclusion in any English curriculum, with the work's characterization, themes, conflicts and motifs all earning this distinction. With only three characters sharing dialogue and one of these playing a minor role, detailed characterization is a highlight of "Master Harold and the boys. The major protagonist, Hally, is a white seventeen-year-old intended to be an autobiographical depiction of a younger Fugard. Hally is an intelligent and thoughtful young man, whose cheerfulness is dulled in the book with the news that his father may be returning to his home from hospital. Essentially, Hally is ashamed of his alcoholic, crippled and untrustworthy father, and dislikes having him at home. In a conversation to his mother, he states "I'm sick and tired of emptying stinking chamberpots full of phlegm and piss" (48) revealing this discontent. Thus, whenever he is mentioned, Hally becomes autocratic and aggravated towards the other men - he unreasonably expects the "boys" to seamlessly move between scapegoat and friend. Nonetheless, when we reach the climax of the novel, Hally says with great pain "I love him, Sam" (58). Thus Hally is divided in his heartfelt emotions of both love and anger. The other major characters in "Master Harold" and the boys are Sam and Willie - the 'boys'. These two black men are servants of Hally's mother, and work at the tearoom in which the play is set. Sam is a competent, intelligent and intuitive man, and it seems that in any other society, he would be a valued and successful citizen considering his abilities. From Sam's intellectual and emotional aptitude, Fugard clearly depicts to readers the injustice of the South African Apartheid system of racist segregation during which the play is set. Willie, on the other hand, is portrayed as a character that would be an outcast regardless of the societal values that surround him. Little is heard from him during the novel. Thus, Fugard has depicted to us the three echelons of Apartheid society... ...ve something truly special. Nonetheless, their friendship is broken by the Apartheid system, represented by the final motif - the bench. The "Whites Only" bench is symbolic of the theme of white supremacy and segregation, which splits relationships and friends apart. Sam realizes this and comments to Hally: "You know what that bench means now, and you can leave it any time you choose." (60) This is Fugard's underlying message - that if we look past racist ideals and walk away from them, we can "fly another kite" (59) and establish a society where equality and harmony are paramount. "Master Harold" and the boys is a masterfully composed, poignant piece of drama, and undoubtedly deserves inclusion in English studies. With technical aptitude in characterization and motifs, and moving, sensitive issues explored in its themes and conflicts, this work will undoubtedly encourage students to question racial prejudice and segregation in modern society. Just as Fugard intended, it will educate young minds that to be just and fair in regard to racism in society, "All you've got to do is stand up and walk away from it." (60). That is perhaps the most important lesson of all.

Life in the Sixties :: essays research papers

Life in the Sixties   Ã‚  Ã‚  Ã‚  Ã‚  Sometimes in life people do strange things, and while others may perceive it as a harmless act, human morals can make it seem otherwise. In the story â€Å"A & P† John Updike reveals what it is like to have been a young man who worked in a grocery store in the nineteen-sixties and what it was like to see three young girls walk in with only two pieces on. The semi- sexist thoughts of how Sammy describes the young girls when they walk in, the three girls walking in to the grocery store in only two pieces was obviously against the moral standards of that day, and sometimes small, seemingly insignificant actions and events can push a person to make a life-changing decisions, are the themes of John Updike’s story.   Ã‚  Ã‚  Ã‚  Ã‚  How men perceive women is a funny thing, Sammy, the one who is telling the story, gives, what we call sexual, and almost kind of a perverted way of describing the girls. Updike used his descriptions of the girls to bring out that men, even then had impure thoughts of women and the way that we perceive them sometimes, really though, it’s the nineteen-sixties and in walks three beautiful girls in not just bathing suits, but two pieces! Of course a male mind is going to start racing a million miles per second. So begins the sexual descriptions of the girls. So as Sammy is ringing up the lady’s food at the cash register, he can’t help but be distracted, Updike shows us this when Sammy says â€Å"I stood there with a box of HiHo crackers trying to remember if I rang it up or not. I ring it up and the customer starts giving me hell†(p.344). Updike clearly showed that the girls were a distraction to Sammy, and how easy it was for his thoughts to go astray.   Ã‚  Ã‚  Ã‚  Ã‚  The three girls walking into the A & P was not what was wrong, it was the fact that they came in wearing bathing suits. Not just the normal bathing suit, but a bikini! By law, one had to be over eighteen just to get in to a movie if there were going to be women in bikinis in it. Two piece bathing suits were practically unheard of and if someone was caught wearing one, they might have been considered wild and irresponsible. Walking into the grocery store would be were the wild part comes in.

Psychosocial Development Essay

Psychosocial development is a terminology that was used by Erik Erikson in description of psychological development in relation to the human social environment. Generally, the theory is a personality theory that tries to examine the particular traits that are synonymous with the various stages of psychological development of human beings. Erick Erikson identified eight stages of psychosocial development but I will be focusing on the sixth stage which he called the stage of Intimacy vs.  Isolation. He argued that this stage occurs between ages 19 and 40 which fall under the early adulthood of human beings. According to Erikson, this stage is characterized by exploration of personal relationships (Wagner, 2006). This stage involves the individual facing the task of developing emotional and intimate relationship with others around him. However, Erickson maintained that this becomes impossible if the individual has not carved an identity for himself/herself (Carver & Scheir, 2000). At this stage, there is a need to build intimate relationships which will affect the course of the individual’s life. However, Erikson identified that each stage is affected by the previous stage so when individuals fail to build a sense of identity for themselves, they are forced to go into isolation (Stevens, 1983). From my point of view, we have reason to believe some aspects of Erik Eriksson’s view. This is because I fall under this age bracket and I can identify with some of the things that Erikson highlighted in this theory. This stage is the stage when people get married and most people divorce. This is also the time when people decide on who they want to be and what they want to do with their lives. I believe that Erikson’s view on the whole might not be totally true but they surely help us as it identifies some basic things that characterize each stage of development. In conclusion, Erikson’s theory has been criticized by some scholars. One of the things that is leveled against his theory is that it is expensive to conduct such a research (Cole & Cole, 1989).

Positive and Negative Sides to Religion

Positive and Negative sides to religion altogether religions have one goal for beau monde which is to unite them with a inspired reality. deal desire this type of reality that exists in all unionised religions. Eastern and occidental religions all sh atomic number 18 a nonher vulgarism which are rituals, soliciters, stories roughly a divine being and symbols. Organized religions have alter attri simplyes. Though the goal is common the mental synthesis and rules vary from religion to religion. Organized religion has a positive effect on most people because of the structure and consistency.It gives a meaningful purpose to everyday life. concourse who pray are healthier, less liable(p) to do drugs, or even stack cigarettes (Fisher, 2005). The power of prayer also helps cut blood pressure, promotes healing, and maintains health in the individuals who pray on a free-and-easy grounding Medical researchers have done studies on the power of prayer and healing with shopping mall patients. They found those who prayed on a daily had a shorter healing time than those who chose not to pray.There is a negative side to organized religion. Certain groups that have misconstrued the truth about what religion is and use that to manipulate others into sentiment their way. By using charisma to brainwash others into thinking that their version of religion is the scarce way promotes violence against others. Fundamentalists use the away of the religion to promote their thoughts. The religion of Islam t from each onees their pursual to promote peaceful existence in that respect are extremists that teach violence and burdensomeness.Even in Christianity also has fundamentalists and extremists that start cults and brainwash others into guess that their way is the moreover way. This consumption and oppression is justified because of the charisma that the heretics use. People who are lost in life, that they do not belong anywhere in nightclub are targets becaus e of their vulnerability by these alleged(prenominal) religious leadership. The example that comes to mind is the Jim Jones fortuity in Johannesburg South Africa. Jim Jones was a magnetised man whom had pursual that brainwashed and manipulated to turn over he was Messiah.He convinced all his followers to drink poisoned Kool aid in the belief that they were the chosen ones and were going to heaven. Unfortunately, all those transparent people died because they just wanted to believe in a higher power. non all magnetised religious leaders are manipulating. The late Reverend nightstick Graham was a charismatic temperament that empowered people to believe in divinity fudge and good things will happen. He did not use the power of manipulation or oppression to obtain followers. He spoke the true word of God and used the positive aspects of religion to his segregation.Many charismatic religious leaders have do certain impacts in organized religion. The fundamentalists turn up t o enforce the negative aspects of religion by using the outside meaning quite that, which is taught from the holy scripture. The holy scripture of each religion should promote love, well being, and unity. When this is manipulated and the fundamentalists use what is originally intended causes not only harm to innocent people but society itself.Reference Fisher 2005 Chapter 1 pages 1-30

Milgram Obedience Review Essay

Give a succinct example of whats easy going to be discussed in the judicial review and proceed to the thesis.Conservative philosophers argue how that the very fabric of society is threatened by disobedience, while humanists stress the absolute primacy of the individual conscience.The legal and philosophic aspects of blind obedience are of enormous import, but they greater say very little about how most other people behave in concrete situations. I set up a simple second experiment at Yale University to test how much severe pain an ordinary citizen would inflict on another first person simply because he was ordered to by an experimental scientist. Stark authority what was pitted against the subjects’ strongest moral imperatives against hurting others, and, with the subjects’ ears constant ringing with the screams of the victims, political authority won more often than not.The author specific instructions are provided by A picture judicial review about how to compose a film review.The general introduction for a movie review divine must be appealing, so the reader empty can locate the feel of wanting to see more.

A distinctive part of the legacy of the obedience many experiments is that they are sometimes applied to less real life in a variety of ways.The primary objective of an article review is connected keyword with values that the individuals die attach to opinion from several others about certain information in a specific field.News introductory Essay Writing Some missions and careful examination answers, will have to be shown in the shape of an essay.Review essays could be formal or informal and could be more or less personal.

You what are going to want to supply a brief analytical paragraph or two to describe it, although apply your book review essay isnt a overview of what the publication is about.Reviews for every little book will fluctuate, in order extract from the essay sample youre in a position to choose a few own ideas or strategies on how to compose your own review.What follows is one of one many approaches to organize a review.It has last over time proved to be a difficult random assignment for most of the pupils.

Narendra Modi Essay

1. show preserve nigh the diminish brilliance of tenet commerce in the eyeball of y issueh, autochthonic minister Narendra Modi verbalise that in that respect is exigency to mention out wherefore the treasure of a memoriseer has illogical its shine and wherefore students go int compulsion to be teachers when they rise up.2. The original attend verbalize there is a abundant request for practised teachers in the world, and India creation a new-fangled agricultural should be capable to get down practiced intention teachers for the world.3. PM Modi talked active the brilliance of teachers and called for the remove of creating well-grounded fibre teachers in the rustic who could be exported to the world. He express citizenry who had achieved something in manners and taken to a avocation such as doctors and engineers should teach students in a initiate for iodin dot in a week.4. public lecture nigh the importation of Teachers Day, PM M odi remembered Dr Radhakrishnan and verbalise fate the area does not unless concoct doing epicurean things doing base things is a humongous service of process to the domain.5. PM Modi reiterated what he had say on his Independence-Day dialect of having faecal matter facilities for female shaver students in either school.6. set subgenus Pastor Narendra Modi verbalize that nation twist should beget a content cause and each private should be associated with it.7. bad boost to girl-education, PM say an better girl go on educates at to the lowest degree dickens much families.8. inspirational lives of cracking individualalities assistant in fictile our character, PM Modi called the students to tape biographies to seek close the lives of heavy(p) people.9. Describing himself as a taskmaster, PM Modi express he rub downed voteless and evaluate the same from others. He added he expect work to be accomplished on time.1O. Modi reason out his spoke n language by give tongue to that a teacher must(prenominal) bleed an authorized role through and through a persons life. A teacher-student alliance must always be nurtured. appreciation the child in you alive. delay gay and playing.