My Parents Came From A Family - 923 Words

My parents came from very different families. My father came from a family where he hardly saw his mother and, although he lived with his father, they were extremely distant. He was left to do much on his own. My mother came from a home where she was told what to do most of the time. She was very close to her mother, and her father did not express outward expressions of love, but he did take good care of the family. When my parents came together they took this passive style of parenting and this stricter, authoritarian style parenting and combined it to raise my brother and me. This style of parenting is known as authoritative. Authoritative parenting is when a parent has strict rules, and boundaries are clearly defined, but they still listen to their children’s input and offer a healthy level of emotional support. My parents have always reasoned the way they do things as, â€Å"I am the adult, and you are the child.† Although this was often frustrating, it did define c lear boundaries of who was in charge. Although sometimes, especially in my middle school years, I felt they were overly strict they enforced their rules thoroughly. Whenever I broke a rule, there was always a subsequent punishment. Even though they were somewhat strict, they still showed lots of emotional support. They encouraged me to do activities and do well in school. They praised me when I did something well, and they were always there to help me if I needed it. They encouraged independent thinking andShow MoreRelatedMy Family And My Father886 Words   |  4 Pages My parents were both born and raised in Veracruz, Mexico by Oaxaca. My father, Tomas, grew up in a very poor family. He was the oldest out of nine siblings. My father’s families were Mexican Indians. They spoke dialect. My mother, Emilia, came from a wealthy family. My mother’s parents didn’t approve of her marrying my father because of his background. My mother disobeyed her parents and ma rried my father at the age of 18. My father was 24. My parents lived his parents until he got his ownRead MoreMy Mother s Side Of The Family954 Words   |  4 PagesStarting on my mother’s side her maternal family was kind of tricky. While I was on the phone with my mom she couldn’t tell me where exactly her maternal side came from but she did know that there was English, French, Whales, and Irish on her mother’s side. As for her paternal side of the family they came from Italy. Both of my father’s side of the family came from Ireland. His father’s side came to the United States in the late 1800’s, whereas his mother’s side came here in 1915. Both my mother andRead MoreInterpersonal Conflict : Conflict And Conflict1607 Words   |  7 Pageswe have learned that in order for people to grow and fine-tune their problem solving skills, conflict helps. Throughout my twenty years of existence I have encountered many interpersonal conflicts with family, friends, bosses, co-workers, and occasionally people I don’t know. In this paper I am going to examine an interpersonal conflict that I encountered with my parents and my closest friends. I will do this by examining what type of conflict I encountered, and if this was the same for the otherRead MoreMy Family Background745 Words   |  3 PagesLamarre- 9/24/2013 3.3 Investigation and analysis of family history (Plan Ahead) There were many different things about my family history because my parents both came from a different family background. The one thing my grandparents have in common is that they are Chinese. One different thing is that they are born in separate places. My grandparents on my father’s side were born in China then came to Burma, while my grandparents on my mother’s side were born in Burma. Another interestingRead MoreThe My Father Came Before Us1579 Words   |  7 Pagesand had classes right after that, but she seemed happy. I am not sure if it was from seeing me or being able to tell her and her family’s story. At the start of the conversation she sat in her family’s living room at her desk, her mother speaking Spanish in the background on the phone. I watched through the computer screen as her brother walked behind her. Before the conversation started I spoke with Wendoline’s family, asking how they are doing, not knowing that the i nformation that I know aboutRead MorePersuasive Speech - Original Writing1477 Words   |  6 Pagesdone, my parents was going to kill me if they know that I took that money. Suddenly, my grandpa put his hand on my shoulder and opened my parent door room. He said: (4) â€Å"I took that money to pay for gas and electric this month.† He took my breath away, I did not know how he knew that I took the money and he stood up for me. I was so embarrassed that I could not say thank to my grandpa for stood up for me. And I swear with myself I wont make that mistake ever never again. From the bottom of my heartRead MoreAmerica Is A Great Honor1258 Words   |  6 Pagesnever took being in America seriously and took advantage of it. In the last five years of my life, I learned that being in America is a great honor. I also have learned to take advantage of the opportunities presented to me. It all started from my parents, then going to Vietnam, and now where I am today, college. It showed me that I should be grateful for where I am now. My parents always encouraged my siblings and I that we were capable of doing anything that we set our minds to. It didn’tRead MoreReflection Paper805 Words   |  4 PagesLesson I learned from facing obstacles. It was 23rd april, 2016, When me and my family came to this country. In starting me and my family started living with my dad’s sister. In starting none of my family members knew anything about this country, but my aunt she has been in this country since past 30 years. The first thing that we did when we came was that we got me and my brother in school. After that my mom and dad got their driving permit, as driving and education is the first importantRead MoreCultural Values1321 Words   |  6 Pagesenvironment that we live in that determines what we learn, how we learn it, and the rules for living with others. My family and I are Peruvian. That would make me Hispanic in the United States. My origins are straight from Peru. I came to the United States when I was 12 years old, so my beliefs and traditions haven’t changed from when I was still in Peru. There are rules that are transmitted from one generation to the next and are often adapted to the times and loca tions, and these rules are absorbed byRead MoreThe Nazis in Our House768 Words   |  3 Pages they pulled my parents aside and whispered something to them and left. I was curious about what they said, but when I asked my parents they said it was nothing, which only spike my curiosity because you could see it in their faces. It was not nothing. At night I could hear war raging on outside, and as I looked outside my window I could see the ghetto where the Nazis were keeping the Jews, and my family. Sometimes I had wished I could just run over there and live with my parents, they were safe

There Comes A Time When You As A Child Have Unanswered

There comes a time when you as a child have unanswered questions; such as â€Å"why the sky is blue† or â€Å"why the moon is following you.† For â€Å"normal† questions such as that you, typically turn to your parents, but what if those questions are not so normal? Questions that make you â€Å"feel as if everything [you] understood, everything [you] had taken for granted up to that moment† had no meaning, and mentally no sense of direction, all this while still trying to color inside the lines (Cooper, 49). As you get older of course, those sensations of your sexuality become more obvious to you, but parents or even family may not be your first option of expressing yourself. A questionable thought is not enough to let it be known of those adverse†¦show more content†¦In the movie Birdcage, Senator Keeley becomes oblivious to the situation where he discovers that his future in laws were a gay couple from South beach Florida. Mrs. Keeley blun tly elucidated the situation to him in which he completely had selective hearing to, as if she were speaking another language. Senator Keeley is like a metaphor for that person in our family that is close minded to anything that isn’t â€Å"normal,† yet we have that urge in which we wish not to disappoint them. Being normal is an absurd characteristic that may come from how your parents were brought up and may even have to do with religion. You’re raised to a certain degree that you become unfamiliar or uneducated to same sex relationships which leads you to confusion. A key factor to the reaction you may have to the love between two men or women, since â€Å"like most children, [you] thought it possible to divide the world into male and female columns† (Cooper, 50). Trying to decipher such an intense pleasure to those who are unaccustomed can be overwhelming, let alone getting caught before having the chance to explain what you’re going throu gh. That nerve wrecking feeling of despair that the person will give you that fighting chance to explain yourself or just go out and blurt it to the world, (or at least that’s what it feels like). The fear of having that very thin line betweenShow MoreRelatedThe Ones Who Walk Away1715 Words   |  7 Pages One of the most prevalent unanswered questions that readers have about â€Å"The Ones Who Walk Away from Omelas† is where is the place that those who walk away are going to (Scoville 2016). In the story, the narrator themselves cannot even perceive this place. They leave Omelas, they walk ahead into the darkness, and they do not come back. The place they go towards is a place even less imaginable to most of us than the city of happiness. I cannot describe it at all. It is possible that it does not existRead MoreEssay Songs about Life712 Words   |  3 Pagesclosest representation of innocence in life. However, in the second book, Songs of Experience, Blakes continues to write his poems about thought-provoking concepts except the concepts happen to be a little bit more complex and relevant to experience and time than Songs of Innocence. In the poem, The Lamb, from Songs of Innocence, William Blake asks the little lamb, Little Lamb, who made thee? Dost thou know who made thee? (1351). It is here where the author purposely questions the reader and leavesRead MoreAnalysis Of The Ones Who Walk Away From 1625 Words   |  7 Pagesfrom Omelas. Furthermore, as LeGuin states, â€Å"they seem to know where they are going† (8), displays the determination and hope they encompass to uncover somewhere better than Omelas, writing their own narratives for themselves (Scoville 2016). This unanswered question serves as a device to convey one of the meanings behind this story which is about life. Specifically, this narrative gap in â€Å"The Ones Who Walk Away from Omelas† reflects how life is about the journey for something better, even though theyRead MoreTraditional Models Of Chinese Parenting968 Words   |  4 Pages Being a parent can be one of the most difficult and demanding jobs a person will ever have. Most parents want his or her children to become independent, productive, and successful. Parents have a lot of responsibilities with his or her children. Most parents will develop their own style of parenting. A parenting style is defined as a person that instructs, define boundaries, and set rules that parents utilizes in the child’s rearing. Some examples of modern parenting styles include Helicopter parentingRead More406 week 1 life cycle Essay968 Words   |  4 Pagescould impact the family during each life cycle. When it comes to the life cycle there are stages individuals will pass through in their entire life cycle. When it comes to self-determination it starts from birth to about 18months old. During these first 18 months the child is developing optimism, trust, confidence, and security by their mother and father if they are properly cared for by them. If by change there is no trust from the parents to the child they could grow into insecurity, unimportanceRead MoreSleep Deprivation, Nightmares, And Sleepwalking976 Words   |  4 PagesBlog Post Night Terrors, Nightmares, and Sleepwalking At night, you lock the house down, tuck the kids into bed, clean your home, and you might even finish some last minute work. I bet you never thought about the things that can happen at night. As we kiss our children goodnight, our favorite line is â€Å"Goodnight, sleep tight, don’t let the bedbugs bite†. You never thought about your son sleepwalking through the night or even your daughter screaming out her sleep. What about your twins, who are bothRead MoreOur Spiritual Growth1578 Words   |  7 Pagesas the processes when our human capacity to recognize, experience, and response to God is increasing and we much more love and value God as our partner of marriage. The processes are through the steps how we encounter God, what we know of God, and how we love God. The first step of spiritual growth is the experience, how we encounter God. It is the starting point when Jesus comes to us and we meet him spiritually. He wants us to discover him. There are many ways for Jesus to come into people’s livesRead MoreWhy Do Sex Offenders Do The Things They Do?932 Words   |  4 Pagesoffenders, and the role that citizens can play in keeping their communities safe. It is unfortunate that sex crimes are not uncommon in the United States. It is estimated that one in every five girls and one in every seven boys are sexually abused by the time they reach adulthood (CSOM, 2006). One in six adult women and one in 33 adult men experience an attempted or completed sexual assault (Tjaden Thoennes, 2006). Sex offenses represent under 1% of all arrests, with adults accounting for about 80%Read MoreConfessions of an Ugly Stepsister, by Gregory Maguire775 Words   |  4 Pagesmay have never been released from her shackles that bound her to live the lif e of a changeling, and invalidate what inkling she had of creating the idea in the first place; the idea of a new journey to escape the fears brought on by childhood, and escape to a life of reason; the life where adults make decisions based on reason, not fear. Even though there are others who surround Clara’s transformation into womanhood, Iris is undeniably the big sister that Clara so desperately needed. When firstRead MoreWhy Do Sex Offenders Do The Things They Do?971 Words   |  4 Pagesnecessary transparency for members of the public who want to know more about pedophiles, sexual assault, sex offenders, and the role that you can play in keeping your community protected. Unfortunately, sex crimes are not the exception in our country. Statistics indicate that one in every five girls and one in every seven boys are sexually abused by the time they reach adulthood (CSOM, 2006). â€Å"One in six adult women and one in 33 adult men experience an attempted or completed sexual assault.

Political Science Course Outline Free Essays

| | |INTERNATIONAL ISLAMIC UNIVERSITY MALAYSIA | |COURSE OUTLINE | Kulliyyah |Islamic Revealed Knowledge and Human Sciences | |Department |Political Science | |Programme |Bachelor of Human Sciences (Political Science) | |Course Title |Introduction to Political Science | |Course Code |PSCI 1010 | |Status |Core Course | |Level |1 | |Credit Hours |3 | |Contact Hours |3 | |Pre-requisites |- | |(if any) | | |Co-requisites |- | |(if any) | | |Course |Izni Bazilah binti Abdul Razak | Instructor(s) | | |Semester Offered |Every Semester | |Course Synopsis |This course introduces students to the basic concepts and notions of political science in the areas of political | | |theory, comparative politics, public administration and international relations. The topics will be surveyed from | | |the Western perspectives; their shortcomings evaluated and an Islamic alternative conceptualization will be provided. | | |Combining the two perspectives, it provides students a base for advanc ed studies in the discipline. We will write a custom essay sample on Political Science Course Outline or any similar topic only for you Order Now |Course Objectives |The objectives of this course are to: | | | | | |serve as a preparatory study for students majoring in political science and as a general overview for students of | | |other concentration; | | |make students understand the nature and scope of political science and how it affects people’s life directly and | | |indirectly; | | |make students understand the reasons why political science should be studied by Muslims; | | |identify the themes and issues discussed in the areas of Political Theory, | | |Comparative Politics, International Relations, and Public Administration; and | | |build the foundation of students in political science for future courses in the subject. | |Learning Outcomes |By the end of the course, students will be able to: | | | | | define politics and Political Science from both Islamic and Western perspectives; | | |describe various sub-disciplines of Political Science, along with its most basic concepts and the methods used; | | |ex plain the different types of governmental and political structures, institutions, processes, and perspectives—and | | |their respective historical evolution and functions—at the local, state, national and international level; | | |distinguish the Liberal-democratic, Islamic, Authoritarian, and Totalitarian political systems and their variants; | | |outline the key elements of various ideologies along with their critiques; and | | |Evaluate the roles of elites, masses and institutions in the governmental process. |Instructional |Content-based teaching | |Strategies |Task-based teaching | |Course Assessment |LO | |State weightage of each type |Method | |of assessment |% | | | | | |1, 2, 3, 4, 5 | | |Quizzes | | |5 | | | | | |1, 2, 3, 4 | | |Mid-Semester Exam | | |25 | | | | | |3, 4, 5, 6 | | |Group Presentation | | 10 | | | | | |3, 4, 5, 6 | | |Term Paper | | |20 | | | | | |1, 2, 3, 4, 5, 6 | | |Final Examination | | |40 | | | | | | | | |Total | | |100 | | | | |Content Outlines | |Weeks |Topics |Task/Reading | |1 |Introduction: An overview of the course. What is Politics, Manifestation |Moten Islam (2009): 3-22, 40-53. | | |and Transmission of Politics, Political, Power, Influence and Authority, | | | |Authority and legitimacy in Islam. Moral basis in politics. | | |2 |Political Science: Nature, Scope and Development of the subject. |Moten Islam (2009): 23-39 | | |The Evolution of Political Science: Ancient, Medieval Modern and |Shively (2003): 2-15. | | |Post-Modernism. | |3 |State and Government; features of an Islamic Political System. |Moten Islam (2009): 78-98, | | | |131-157. | | | |Rauf (2002): 8-28. | | | |Shively (2003): 40-64. | |4 |Western Classification of Government: Democracy vs. Dictatorship, Unitary |Moten Islam (2009): 99-131. | |vs. Federal, and Parliamentary vs. Presidential Systems of Government; |Shively (2003): 169-197. | | |Islamic evaluation. | | |5 |Constitution, Constitutionalism. |Moten Islam (2009): 159-172. | | | |Shively (2003): 204-220. | |6 |Organs of government: Executive: (Khalifah), Legisl ature, (Majlis |Moten Islam (2009): | | |al-Shura), Judiciary, (Qada). |173-212; 232-255. |7 |Bureaucracy, Major Features, Role, Control and Accountability; Transparency|Moten Islam (2009): | | |and Accountability; E–government; Military. |213-230. | | | |Shively (2003): 338-352. | | | | | |8 |Political Parties and Party Systems; Interest Group; An Islamic |Moten Islam (2009): 314-345. | | |Alternative. |Shively (2003): 244-291. | |9 |Elections and Electoral Systems. Moten Islam (2009): | | | |346-362. | | | |Shively (2003): 223-241. | |10 | Civil Society, Human Rights and |Moten Islam (2009): 395-406. | | |Islam. | | |11 | Political Ideologies: |Moten Islam (2009): 268-373. | | |Conservatism, Liberalism, |Shively (2003): 18-37. | |Socialism, Nationalism and | | | |Feminism. | | |12 | International Relations. | Moten Islam (2009): 407-435. | | | |Shively (2003): 372-399. | |13 | International Organizations. |Moten Islam (2009): 436- 470. | |14 | Challenges: Globali zation, Environment, AIDS, and Terrorism. |Moten Islam (2009): | | | |471-476. |References |Required | | | | | |Moten, A. R. Islam, S. S. (2009). Introduction to political science (3rd ed. ). Singapore: Thomson. | | | | | |Recommended | | | | | |Baradat, L. P. (2003). Political ideologies: Their origin and impact. New Jersey: Prentice Hall. | | | | | |Crouch, H. 1996). Government and society in Malaysia. Singapore: Talisman. | | | | | |Danziger, J. N. (2001). Understanding the political world: A comparative introduction to political science. New York: Longman. | | | | | |DeLue, S. M. (2001). Political thinking, political theory, and civil society. New York: Longman. | | | | | |Esposito, J. L. (1996). Islam and democracy. New York: Oxford University Press. | | | | |Grigsby, E. (2002). Analyzing politics: An introduction to political science. Belmont: Wadsworth. | | | | | |Hofmann, M. (1997). Islam the alternative. Maryland: Amana Publications. | | | | | |Mawdudi, A. A. (1998). H uman rights in Islam. New Delhi: Markazi Maktab Islami. | | | | | |Rauf, M. A. (2002). Concept of Islamic state. Kuala Lumpur: YADIM. | | | | | |Shively, W. P. (2003). Power and choice: An introduction to political science (8th ed. ). New York: McGraw-Hill. | |Proposed Start Date| | |(Semester) | | |Batch of Students |Semester 3, 2005/2006 onwards |to be Affected | | | | | | | | |Prepared by: |Checked by: |Approved by: | | | | | |Dr. Mohd. Fuzi Omar |Dr. Tunku Mohar Tunku Mokhtar |Dr. Badri Najib Zubir | |(Course coordinator) |(Head, Political Science Dept) |(Dean, KIRKHS) | Learning Outcomes Matrix: PSCI 1010 | | |Course Learning Outcomes | | |Outcome 1 |Outcome 2 |Outcome 3 |Outcome 4 |Outcome 5 |Outcome 6 |Outcome 7 |Outcome 8 |Outcome 9 |Outcome 10 | |Define politics and Political Science from both Islamic and Western perspectives. |3 | |2 | |3 | |2 |1 |3 | | |Describe various sub-disciplines of Political Science, along with its most basic concepts and the methods used. |3 | |2 |2 | | |1 | | | | |Explain the different types of governmental and political structures, institutions, process es, and perspectives—and their respective historical evolution and functions—at the local, state, national and international level in the western and Islamic settings. 3 |1 |1 |2 |1 | | |1 |2 | | |Distinguish the Liberal-democratic, Islamic, Authoritarian, and Totalitarian political systems and their variants. |3 |1 |1 |2 |1 | | |1 |2 | | |Outline the key elements of various ideologies along with their critiques. |3 | |3 |2 |3 |1 |1 |1 |2 | | |Evaluate the roles of elites, masses and institutions in the governmental process. |3 | |3 |2 |2 |1 |1 |1 |2 | | | *1=addresses outcome slightly, 2=moderately, 3=substantively The programme outcomes are: 1. Knowledge = The ability to demonstrate familiarity with major concepts, theoretical perspective, empirical findings and historical trends in political science. 2. Practical Skills = The ability to understand and apply basic research methods in political science, including research design, data analysis and interpretation. 3. Critical Thinking: The ability to acquire and use the scientific methods with their critical and creative approaches of problem-solving and decision-making skills. 4. Communication = The ability to work and communicate effectively and sensitively with people from a diverse range of backgrounds and varying demographic characteristics. 5. Lifelong learning= The ability to develop insight into their own and other’s behavioral, cognitive and spiritual processes and apply effective strategies for lifelong self-management and self-improvement. 6. Social Responsibility: The ability to understand and apply political principles to socio-economic and organizational issues. 7. Ethics, autonomy, professionalism: The ability to apply IIUM ethical guidelines in the design, data collection, analysis, interpretation and reporting of political research. . 8. Islamicisation: The ability to use principles in the Qur’an and Sunnah to evaluate and apply modern political theories and approaches. 9. Integration: The ability to integrate Islamic teaching in the theoretical, research and application of political principles in explaining and improving human behaviour. 10. Entrepreneurial Skills: The ability to successfully enter the job market. How to cite Political Science Course Outline, Papers

Competitive Strength Of Korea’s Pop Music †MyAssignmenthelp.com

Question: Discuss about the Competitive Strength Of Koreas Pop Music. Answer: Competitive strength ofKoreas popmusic industry In the global music industry, Korean pop has revolutionized and many K-pop singers like SNSD, TCQX, Wonder Girls, Psy who has currently attracted unprecedented followers in Europe, Asia and North America. They possess competitive strength as they have unique cultural phenomena resting on the concept of cultural hybridity. They have evolved through a complicated globalization process, musical content that originated from European or Pop Asianism. K-pop have evolved in the global music industry through a new musical content and made efforts to spread to the social capital and global talent pools in the former disconnected music industry instead of making efforts to emaluate and modify the Japanese pop culture. This depicts that in the global music industry, Korea occupies structural hole existing between East Asian and Western music industries (Russell 2012). The idol system and star factory in Korea is breeding multi-talented entertainers where they have refined the true relationship between consumer and artist. The K-pop industry is focused on the creation of connection between the talent and consumers to bring out the artist and not just the music. They also worked to import the westernized music, melodies, fashion and language to Korean music industry. They followed the concept of localization and led to the creation of pseudo-hip Korean culture. They have their own global strategy to localize the western music into K-pop and present it internationally into the global market, as music can be relatable and crossed between the cultures based on their unique production (Koo and Sung 2016). Furthermore, they use new technologies as social networking services (SNS)being the most connected country in the world. K-pop focuses more on digital distribution and touring and becomes the highest share in the global music world (Hong 2014). Likelyviability ofKoreas pop musicbusiness model K-pop have emerged and shown a dramatic rise in the major regions from Indonesia, Vietnam, South Korea, Singapore and much more. K-pop is a soft and powerful tool having highest overseas profit that began since 1997. This shows a rise in the success of the Koran music industry in the global market taking it overseas and rising of cultural tourism. This shows that K-pop is emerging, impressive and enjoyed in Asia, however, it is marginal on a global scale. Moreover, K-pop put emphasis on the catchy melodies instead of lyrics and lack of elaboration. There is lack of diversity and originality in the fast-paced industry that is taking a heavy toll. Over a period, it is evident that K-pop culture will decline, as music industry is dependent on few similar brands and standardization of content (Lie 2012). RecommendationforKoreas pop musicagencies To sustain competitiveness, K-pop industry has to focus on the lyrics that offer diversity and originality with content standardization. They should focus on the combination of dance and vocal skills with original content and tech-savvy fan base that actively use social media. There should also be systematic production of music and promotion in a well-planned manner by the Korean music industries. There should also be commercial application of K-pop `as promotion strategies should be based on singers, songs and fan base. Concisely, it should not be forgotten that strategic long-term investment led to the success of K-pop despite of the fact that content are poorly established at the outset. Therefore, K-pop industry should focus on building competence and accessibility for the consumers, opportunities for brand exposure for the long-term success in the global music industry (Oh and Park 2012). References Hong, E., 2014.The birth of Korean cool: How one nation is conquering the world through pop culture. Picador. Koo, S. and Sung, S.L., 2016. Asia and Beyond.Made in Korea: Studies in Popular Music. Lie, J., 2012. What is the K in K-pop? South Korean popular music, the culture industry, and national identity.Korea Observer,43(3), p.339. Oh, I. and Park, G.S., 2012. From B2C to B2B: Selling Korean pop music in the age of new social media.Korea Observer,43(3), p.365. Russell, M.J., 2012.Pop goes Korea: behind the revolution in movies, music, and Internet culture. Stone Bridge Press.

Descriptive Writing on Walt Disney World Essay Example

Descriptive Writing on Walt Disney World Essay Ashley StewartEnglish 110 Descriptive Writing â€Å"A Place That Had a Deep Impact Effect On You†¦Ã¢â‚¬  Disney World in Orlando, Florida, is America’s best-known, busiest, and most profitable tourist attraction. Of all Disney Worlds wonders, the Magic Kingdom draws the most visitors. Tourists can step into the past, ride a sleek spaceship into the future, or dance with a mouse. The Magic Kingdom certainly delivers the fantasy it promises. However for me, its most fantastic aspect is that everything seems so perfect: the buildings, the characters, and parades. Every building, object, and decoration is sparkling clean. Take Main Street, for example, Disneys re-creation of small-town America in 1900. Visitors walking from Town Square toward Cinderellas Castle cannot help but notice the gleaming paint on every well-kept building. Right down to their gold signs and gingerbread moldings, such shops as the Emporium and the House of Magic are freshly painted several times a year. Every window, street lamp, and display is free of smudges. In fact, white-suited maintenance workers rush to pick up any litter; including droppings left by the horses that pull the shiny trolley cars along Main Street. Each night, all of Main Street is hosed down and scrubbed. We will write a custom essay sample on Descriptive Writing on Walt Disney World specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Descriptive Writing on Walt Disney World specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Descriptive Writing on Walt Disney World specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The people and of the Magic Kingdom are equally flawless. As a marching band drums in the distance, cartoon characters like Goofy and Snow White stop mingling with the tourists and begin to usher them to the sides of Main Street for a parade. This parade differs from any other you have seen, however. Dressed in spotless uniforms, the fit, attractive band members hold their instruments at the perfect angle. The shapely twirlers always catch their batons. All strut in unison, only to reappear like clockwork in an hour. At nighttime parades, spectacular fireworks are so beautiful Walt Disney World is the place that had a deep impact on me.

Torvald Helmers Monologue From A Dolls House

Torvald Helmer's Monologue From 'A Doll's House' Torvald Helmer, the male lead in A Doll’s House, can be interpreted in several ways. Many readers view him as a domineering, self-righteous control freak. Yet, Torvald can also be seen as a cowardly, misguided but sympathetic husband who fails to live up to his own ideal. In either case, one thing is for certain: He does not understand his wife. In this scene, Torvald reveals his ignorance. Moments before this monolog he declared he no longer loved his wife because she had brought shame and legal calamity to his good name. When that conflict suddenly evaporates, Torvald recants all of his hurtful words and expects the marriage to go back to â€Å"normal.† Unbeknownst to Torvald, his wife Nora is packing up her things during his speech. As he speaks these lines, he believes he is repairing her wounded feelings. In truth, she has outgrown him and plans to leave their home forever. The Monologue Torvald:(Standing at Nora’s doorway.) Try and calm yourself, and make your mind easy again, my frightened little singing-bird. Be at rest, and feel secure; I have broad wings to shelter you under. (Walks up and down by the door.) How warm and cozy our home is, Nora. Here is a shelter for you; here I will protect you like a hunted dove that I have saved from a hawks claws; I will bring peace to your poor beating heart. It will come, little by little, Nora, believe me. Tomorrow morning you will look upon it all quite differently; soon everything will be just as it was before. Very soon you wont need me to assure you that I have forgiven you; you will yourself feel the certainty that I have done so. Can you suppose I should ever think of such a thing as repudiating you or even reproaching you? You have no idea what a true mans heart is like, Nora. There is something so indescribably sweet and satisfying, to a man, in the knowledge that he has forgiven his wife- forgiven her freely, and with all his heart. It seems as if that had made her, as it were, doubly his own; he has given her a new life, so to speak, and she is in a way become both wife and child to him. So you shall be for me after this, my little scared, helpless darling. Have no anxiety about anything, Nora; only be frank and open with me, and I will serve as will and conscience both to you- . What is this? Not gone to bed? Have you changed your things?

Adventure tourism

Adventure tourism is a type of niche tourism involving exploration or travel to remote areas, where the traveler should expect the unexpected. Adventure tourism is rapidly growing in popularity as tourists seek unusual holidays, different from the typical beach vacation. Mountaineering expeditions, trekking, bungee jumping, rafting and rock climbing are frequently cited as an examples of adventure tourism. Adventure travel is a type of tourism, involving exploration or travel with perceived (and possibly actual) risk, and potentially requiring specialized skills and physical exertion. Adventure tourism is rapidly growing in popularity, as tourists seek different kinds of vacations. According to the U. S. based Adventure Travel Trade Association, adventure travel may be any tourist activity, including two of the following three components: a physical activity, a cultural exchange or interaction and engagement with nature. Adventure tourists may be motivated to achieve mental states characterized as rush or flow,[1] resulting from stepping outside of their comfort zone. This may be from experiencing culture shock or through the performance of acts, that require significant effort and involve some degree of risk (real or perceived) and/or physical danger (See extreme sports). This may include activities such as mountaineering, trekking, bungee jumping, mountain biking, rafting, zip-lining, paragliding, and rock climbing. Some obscure forms of adventure travel include disasterand ghetto tourism. [2] Other rising forms of adventure travel include social and jungle tourism. Adventure travel involves exploration or travel to remote exotic areas. Adventure tourism is rapidly growing in popularity as a tourist seeks different kinds of vacations. Any constructive activity which tests the endurance of both a person and his equipment to its extreme limit is termed as Adventure. Adventure travel involves exploration or travel to remote exotic areas. Adventure tourism is rapidly growing in popularity as a tourist seeks different kinds of vacations. Any constructive activity which tests the endurance of both a person and his equipment to its extreme limit is termed as Adventure. India Offers a wide range of adventure sports for tourists. Trekking and Skiing in the Himalayas, White Water Rafting on the Ganges and Beas, Camel and Jeep safaris in the deserts of Rajasthan, Paragliding in Himachal, Watersports in Goa and Scuba Diving in Lakshadweep and Andaman are just some of the options available to the adventure seeking tourists. The perennial challenge of the Himalayas for mountaineers. Coniferous forests and flower meadows welcome the trekker. And the rapids of snow-fed rivers are ideal for white water rafting. Lakshadweep offers excellent wind surfing, snorkelling and scuba diving in the crystal clear waters of the lagoons which surround each island. Initiatives of Ministry ot Tourism to Promote Adventure Tourism As per the policy for the diversification of tourism product of India, special attention is being given for the development of Adventure Tourism in the country. The Ministry of Tourism has also issued Guidelines for Approval of Adventure Tour Operators, which is a voluntary scheme, open to all bonafide adventure tour operators. The Ministry of Tourism has also formulated a set of guidelines on Safety and Quality Norms on Adventure Tourism as BASIC MINIMUM STANDARDS FOR ADVENTURE TOURISM ACTIVITIES. These guidelines cover Land, Air and Water based activities which include mountaineering, trekking hand gliding, paragliding, bungee jumping and river rafting. Central Financial Assistance is being extended to various State Governments/ Union Territory Administration for development of Tourism Infrastructure in destinations including Adventure Tourism destinations These include facilities for trekking, rock climbing, mountainreering, aero-sports, winter/ water related sports, trekker huts, wildlife viewing facilities etc Financial assistance for purchase of water sports equipment consisting of kayaks, canoes, paddle boats, fibre glass boats, hoyercrafts, water scooters, etc. are also provided to State Governments. The Indian Institute of Skiing Mountaineering has been made fully operational in Gulmarg from January 2009. This institute now has its own building and all modern equipment and training facilities for adventure sports. Various adventure courses have been started and are being successfully run by this institute. The National Institute of Water Sports, another organistion of Ministry of Tourism based in Goa, is getting a new building and facilities upgraded for training in water sports activities. The Ministry is working with the Indian Mountaineering Federation and Adventure Tour Operators Association of India to explore positioning India as an Adventure Destination. Ministry of Tourism has been following up with concerned related Central Ministries with regard to facilitation for development of adventure tourism. As an outcome, the Government of India has given security clearance for opening of 104 additional peaks in Jammu and Kashmir ( Leh Area) subject to stipulations and clearances form State Govt. , Home Ministry and other concerned agencies. The opening of the additional peaks will help in positioning the Indian Himalayas as Adventure tourism destination.

Industrial Relations Negotiations and Commercial Negotiations Research Paper

Industrial Relations Negotiations and Commercial Negotiations - Research Paper Example A negotiation process cannot be successful if both parties only look after their own benefits and do not come towards a win-win situation in which both the parties benefit from the negotiation process. Negotiation, in general, is of two types that are industrial negotiation and commercial negotiation. These two types of negotiation are different from each other in terms of their focus and the parties to the negotiation. Negotiation as a process also differs in different cultures. In the course of this essay first negotiation as a concept is defined and then the process involved in negotiation are taken into account. After this part differences of the negotiation in two types of a setting are discussed. In the end, the effect of culture and other elements that are specific to countries on the negotiation process is discussed. The effect of culture on negotiation is important to note in view of the concept that when people of different cultures sit to negotiation this is the most impor tant factor that has to be taken into consideration. According to the authors, Frow, Marginson and Ogden negotiation means discussion or agreements between two parties for making an acceptable and joint decision. Sometimes in this process, legal documents and rules are involved. In this process, people settle their differences. The authors say that the interests of parties are solved by making effective negotiation. The conflict also arises in the process of negotiating any matter. Two main elements are involved in the negotiation. One is constructive compromise and another one is purposeful persuasion. The main purpose of negotiation is to make an agreement by solving debates. Various factors of the parties are taken into consideration for establishing an agreement. Effective negotiation provides several advantages to all the parties involved in the process. As per these authors by discussing and solving different issues, best possible

TEXT ANALYSIS ASSIGNMENT Example | Topics and Well Written Essays - 1000 words

TEXT ANALYSIS - Assignment Example dy the trial’s circumstances as well as look into the circumstances that resulted to his accuser seek his death as well as the Athens’ people to agree in it. As far as this accusation goes, the scenario is not that different from the religion of St. Theodore of Sykeon. Theodore is sick and this could be a likened to Socrates’ being in court. Just as judges were there to look into the accusations against Socrates, in the cases of the saint there is God as well as the angles who come as doctors. Upon being asked why he is weeping, the saint answers that it is because he is unrepentant (The Life of St. Theodore of Sykeon ,1.2). This represents the accusations against Socrates. One of the major accusations against Socrates was denying gods that the state recognized as well as introducing to the state strange religions instead of such Gods. In the case of St, Theodore, earthly spirits that torment people can be seen. It the saint who continues to do miracles that does away with weaknesses as well as sicknesses. The spirits, weaknesses, as well as these spirits represent earthly gods that the state believes in, in the Socrates’ scenario. Theodore explains that something else that makes him cry is the young believers who need a shepherd. He is afraid that he will die and leave them without one. This is quite common the second accusation directed towards Socrates. That he turned away young people from their parents to serve the new religion he introduced. They accusers called it corrupting the young people. Socrates had associates whom he taught to despise State laws, amongst them, election through lots. Theodore has followers too: those who liked his works left their homes and came to be with him as well as change their lives to conform his teachings. Some of those healed by him as well opted to live by his side as well (The Life of St. Theodore of Sykeon, 2.2). Socrates during his presentation for his apology, his first words were that he was not sure if the

Hunger in America Essay Example for Free

Hunger in America Essay Early this year, the talent search reality show American Idol used the popularity of its program to bring to light a problem that most Americans did not realize existed until that point in time. The show presented us with the harsh reality that, although America is the last remaining super power and has the most stable economy on the planet, it has a section of its population that deals with hunger on a daily basis. I found myself sitting in front of the TV set in disbelief. I wondered how some people of America can be hungry all the time and not have enough to eat when food seems so easy to come by. As far as I was concerned, food was aplenty and could be shared by everybody. I knew that the government has a food stamps program in place for those deserving â€Å"below the poverty line income† families. Charitable organizations host soup kitchens and a meal can even be had for a dollar over at McDonald’s. I will admit that times are rough for us these days. Money is tight even for the middle income bracket of society because of the recent financial crunches that have been hitting the nation. Plenty of people have recently lost their homes and jobs. Some people have unexpected financial emergencies that they are not prepared to deal with. When such situations occur, families tend to restructure their budgets and the one part of the budget that is usually hit hard is the food allowance. For most American families who do not have credit cards to time them over from paycheck to paycheck, hunger becomes an ugly monster that not only rears its ugly head but also swallows the family whole. American families usually sacrifice their food supply thinking that keeping the other necessities of life in working order is important in their quest to keep the family from starving. A low to middle income father or mother will choose to spend on car repairs and sacrifice the food supply because the car takes them to the job that pays them cash which in turn buys the food. Medical care is unintentionally put on the back burner while the family tries to cope with rising food prices. When a family member is taken seriously ill and needs emergency care, it is the food budget that will automatically be slashed in order to afford the necessary healthcare. Basically, Americans are hungry because the government miscalculated the actual cost of living allowance for a basic family of 3. Originally designed to figure out the food cost for a started family, it failed to take inflation, transportation, rise in utility costs, and healthcare insurance into the picture. Looking at today’s actual cost of living, a $5 hourly minimum wage is an insult to the worker and his needs in life. I think that the main reason that people in America are going hungry is because after the Welfare Reform Act of 1990 was introduced into law, it became almost impossible for families in need of food aid to qualify for the food stamps. I cannot understand the logic behind that move of the government. Why would a government willingly stop supporting the people who voted them into power? The government collects taxes from us specifically because there are government projects and social needs that need to be addressed for the benefit of the entire population. This includes a more effective food stamp program that does not discriminate amongst the already poor and needy population of the land. Food stamps and soup kitchens should always be open and available to those who need it. If they get a job later on and stop needing the food stamps, well and good. But if they lose their jobs again or need the help of the food stamps to quash their hunger pangs, those tax dollars they paid to the government while working better be ready and available to help them in the form of food aid. After all, nobody chooses to be nor wants to be hungry and we would all want to receive help when we need it the most. Work Cited Valentine, Vikki. (2007). QA: The Causes behind Hunger in America. NPR. Retrieved October 15, 2007 from http://www. npr. org/templates/story/story. php? storyId=5021812.

Sa pagitan ng lumang libro :: Foreign Language Essays

Sa Pagitan ng Lumang Libro Chapter I: Bagong simula Isang araw habang nakaupo ako sa ilalim ng punong mangga, nasabi ko, â€Å"Hay naku, parang kailan lang natapos ang klase, magpapasukan na naman†. â€Å"May bago kaya akong kaklase? Doon pa rin kaya papasok ang mga kaibigan ko?†Ã¢â‚¬ ¦. Ako nga pala si Roxanne Marie Lopez ang naglalahad ng storya ng buhay ko. Isang umaga,† Hay, 6:00 na ng umaga na pala, pasukan na, kailangan ko ng magmadali†¦Ã¢â‚¬  Nang nasa skul na ako, una kong nakita si Ate Camille, skulmeyt ko, ganda ng bati ko nang mapalingon ako at mapansin si Lawrence, malapit na kaibigan ko kaso medyo nakakainis kasi masyadong manhid. Ay! Di ko pala naikukwento, crush ko pala siya di niya nga lang alam. Binati ko rin naman siya. Ang pinagtatakahan ko lang, nang paakyat na ako, nagtutumpukan ang mga estudyante, hindi ko nga alam ang dahilan. Tamang-tama dahil nakasalubong ko si Karen at sinabi niya sa akin na graba daw kami kaswerte dahil kaklase namin ang isang sikat na teen actor ng Japan. Siya si Kaijiro Natsume. Ang pelikula niya ay kasalukuyang pinapalabas ngayon sa paborito kong channel ko. â€Å"Ha?† sabi ko. Para kasing di kapani-paniwala, dito pa mismo sa silid-aralan naming. Napag-alaman ko pala na 17 gulang na pala siya. Ang layo ng edad sa amin. Pero syempre sa Japan may grade 7 talaga at pahinto hinto siya dahil sa mga pelikula na kanyang ginagawa. Pagkatapos ng ilang lingo, inayos na ng aming guro ang pwesto ng aming mga upuan, nakakagulat dahil katabi ko siya, kaya nga kapag kinakausap ko siya, hirap din akong mag-english e, pero nakakatuwa kasi ang talino niya sa Science at Math. Minsan naikwento niya pala sa akin na kaya siya nandito sa Pilipinas ay dahil may –business contract-ang pamilya at pagkatapos nito ay babalik na rin sila sa Japan. Nakakatuwa nga e, dahil may libre akong tutor sa lahat ng subjects kaya matataas lagi ang aking iskor sa mga pagsusulit. Isang araw may bakante kami oras sa hapon, naku! Nakatulog ang lolo, kaya umalis muna ako sandali, nang medyo nakakalayo na ako sa upuan ko, lumapit ang mga malalapit kong kaibigan na kaklase ko at sinabi nila â€Å"alam mo, napapansin ko malapit n a kayo niyang si Kaijiro, minsan nga ang –sweet- niyo kaya kinikilig kami palagi†. Sabi ko, â€Å"Ano ba kayo, syempre magkatabi kami natural magiging malapit na kaibigan ko siya†. â€Å"E papaano na si Lawrence, may gusto ka sa kanya di ba?

A Study on Preferred Investment Avenues among HNI Investors in the city of Indore, M.P ,India

AbstractInvestment is the employment of funds on assets with the aim of earning income or capital appreciation. Investment is the most important things today. People are earning more, but they do not know where, when and how to invest it. A proper understanding of money, its value, the available avenues for investment, various financial institutions, the rate of return/risk etc., are essential to successfully manage one’s finance for achieving life’s goal. Through this study, an analysis has been made into preferred investment avenues among high net worth individuals in the city of Indore, Madhya Pradesh, India. Indore a hub for business classThe result s highlight that certain factors like education level, awareness about the current financial system, age of investors etc†¦ make significant impact while deciding the investment avenues. The study is based on personal interviews with high net worth individuals, using a structured questionnaire. Actually, the present study identifies the preferred investment avenues among the individual investors using self assessment test. The study is based on primary sources of data which are collected by distribution of a close ended questionnaire. The data will be analyzed using percentage and chi-square test with the help of statistical software. There are large numbers of investment opportunities available today. In this study it will be examined how the HNI investors managing their investments.INTRODUCTIONThe developing countries like India face the enormous task of finding sufficient capital in their development efforts. Most of these countries find it difficult to get out of the vicious circle of poverty of low income, low saving, low investment, low employment etc. With high capital output ratio, India needs very high rates of investments to make a leap forward in her efforts of attaining high levels of growth. Since the beginning of planning, the emphasis was on investment as the primary instruments of economic growth and increase in national income. In order to have production as per target, investment was considered the crucial  determinant and capital formation had to be supported by appropriate volume of saving.HNI INVESTORS:The respondents of this study consist only the people, those who are rich business class although precise classification of his wealth cannot be commented upon. It is observed that the business class having ample wealth invest differently considering high risk high return basis other than salaried class investors who are believed to invest in safe investment withDefinition of ‘High Net Worth Individual –A classification used by the financial services industry to denote an individual or a family with high net worth. Although there is no precise definition of how rich somebody must be to fit into this category, high net worth is generally quoted in terms of liquid assets over a certain figure. The exact amount differs by financial institut ion and region. The categorization is relevant because high net worth individuals generally qualify for separately managed investment accounts instead of regular mutual funds. HNIs are in high demand by private wealth managers. The more money a person has, the more work it takes to maintain and preserve those assets. These individuals generally demand (and can justify) personalized services in investment management, estate planning, tax planning etc.INVESTMENT OPTIONS AVAILABLEThere are a large number of investment instruments available today. To make our lives easier we would classify or group them. In India, numbers of investment avenues are available for the investors. Some of them are marketable and liquid while others are non marketable and some of them also highly risky while others are almost ris k less. The people has to choose Proper Avenue among them, depending upon his specific need, risk preference, and return expected Investment avenues can broadly categories under the following heads.1. Equity 2. FI Bonds 3. Corporate Debenture 4. Company Fixed 5. Bank Fixed 6. PPF 7. Life Insurance 8. Post Office-NSC 9. Gold/Sliver 10. Real Estate 11. Mutual Fund 12.Hedge fund & OthersOBJECTIVES:Primary objective 1. To study the various investment avenues and the investors risk preference towards it.Secondary objectives 2. To study the dependence/independence of the demographic factors of the investor and his/her risk tolerance..3. To analyze the investment pattern (i.e the type of financial instrument they and duration for which they prefer to invest) among the HNI investors.4. To find the problems being faced by the investors and type of risk considered by them.5. To know the mode of investments of the HNI respondent in various investment avenues.SCOPE OF THE STUDY:This study is focusing on the preference of Investments by HNI investors and it will be helpful to identify the better investment options in the market.Their level of awareness about the various asp ects of investment avenues available in the study area is considered.RATIONALE OF THE STUDY:Indian economy is growing significantly. It has various investment options. The study has been undertaken to analyze whether the investment avenues have gained importance among the people (or) not. This analysis on individual investors behavior is an attempt to know the profile of the investor and also know the characteristics of the investors so as to know their preference w.r.t their investment. The study also tries to explore the influence of demographic factors like age, income, gender on risk tolerance level of the investor.REVIEW OF LITERATURE:Avinash Kumar Singh (2006)The study entitled â€Å"Investment Pattern of People† has been undertaken with the objective, to analyze the investment pattern of people in Bangalore city and Bhubaneswar analysis of the study was undertaken with the help of survey conducted .After analysis and interpretation of data it is concluded that in Banga lore investors are more aware about various investment avenues & the risk associated with that. All the age groups give more important to invest in equity & except people those who are above 50 give important to insurance, fixed deposits and tax saving benefits. Generally those investors who are invested in equity, are personally follow the stock market frequently i.e. in daily basis. But those who are invested in mutual funds are watch stock market weekly or fortnightly. In Bangalore, investors are more aware about various investment avenues and the risk associated with that. But in Bhubaneswar, investors are more conservative in nature and they prefer to invest in those avenues where risk is less like bank deposits, small savings, post office savings etc.Sudalaimuthu and senthil kumar (2008)Mutual fund is the one of investment avenues the researcher research in this area about investors perception towards mutual fund investments has been analyzed effectively taking into account th e investors reference towards the mutual fund sector, scheme type, purchase of mutual fund units, level of risks undertaken by investors, source of information about the market value of the units, investors opinion on factors influenced to invest in mutual funds, the investors satisfaction level towards various motivating  factors, source of awareness of mutual fund schemes, types of plan held by the investors, awareness of risk category by investors, problems faced by mutual fund investors.Running a successful mutual fund requires complete understanding of the peculiarities of the Indian Stock Market and also the awareness of the small investor. The study has made an attempt to understand the financial behavior of mutual fund investors in connection with the scheme preference and selection. An important element in the success of a marketing strategy is the ability to fulfill investor expectation. The result of these studies through satisfactory on the investor’s perception about the mutual funds and the factors determining their investment decisions and preferences. The study will be useful to the mutual fund industry to understand the investor’s perception towards mutual funds investments and the study would also be informative to the investors.Sunil Gupta (2008)The investment pattern among different groups in Shimla had revealed a clear as well as a complex picture. The complex picture means that the people are not aware about the different investment avenues and they did not respond positively, probably it was difficult for them to understand the different avenues. The study showed that the more investors in the city prefer to deposit their surplus in banks, post offices, fixed deposits, saving accounts and different UTI schemes, etc. The attitude of the investors towards the securities in general was bleak, though service and professional class is going in for investment in shares, debentures and in different mutual fund schemes. As far as the investments are concerned, people put their surplus in banks, past offices and other government agencies. Most of the horticulturists in Shimla city who belong to Apple belt though being rich have a tendency of investing then surpluses in fixed deposits of banks, provident funds, Post Office savings, real estates, etc. for want of safety and suitability of returns.Manish Mittal and Vyas (2008)Investors have certain cognitive and emotional weaknesses which come in the way of their investment decisions. Over the p ast few years, behavioral finance researchers have scientifically shown that investors do not always act rationally. They have behavioral biases that lead to systematic errors in the way they process information for investment decision. Many researchers have tried to classify the investors on the basis of their relative risk taking capacity and the type of investment they make. Empirical evidence also suggests that factors such as age, income, education and marital stat us affect an individual's investment decision. This paper classifies Indian investors into different personality types and explores the relationship between various demographic factors and the investment personality exhibited by the investors.RESEARCH METHODOLOGY:This part explain the methodology used in this study. The methodology includes data and sources of data, sample size, area of the study and framework of analysis.The study is based on primary and secondary data. Primary data have been collected from 100 respondents through a structure questionnaire covering HNI investors of Indore, India. The secondary data have been collected from various books, magazine, journals, news papers and websites.The samples sizes of 100 respondents.The sampling technique followed in this study is probability sampling. Simple random techniques are used to select the respondent from the available database. In order to analyse the collected data, the following tools were used.Simple percentage anal ysis: it states the frequency and percentage of the customers profile, attitude and opinion regarding peoples.

Norms in Security

Do international norms have an impact on security issues? Why? Norms can be understood as rules for standard behavior. Norms are a common belief or understanding usually shared by a majority. International norms are determined by the international community and they usually set the stage for the behavior of individual countries. These norms shape international as well as domestic security issues. These norms shape Inter-state behavior, they also shape the security policies of nation-states and they also serve to set certain normative standards about how the world should be.In this paper we will look at how the emergence of certain norms, taboos and International laws have contributed to International security concerns and sometimes also problems of mistrust. The major schools of International relations theory such as unilateralism and unrealism have not satisfactorily confronted the evolution of norms of Interstate behavior. However the constructivist literature draws on a variety of theoretical texts and empirical studies to argue that norms have illustrative power independent of structural and situational constraints. The belief that all norms are created by the powerful can be Halloween.As international norms have come to be shaped by a number of factors such as newer democracies, pressure groups, international and humanitarian organizations. Humanitarian values, global security, moral ethical behavior by powerful states are some of the values that have given direction to and reflect international norms as illustrated by the following quote. † The case of nuclear taboo is important theoretically because it challenges conventional views that international norms, especially in the security area, are created mainly by and for the powerful,† (Tangential, 2005, 7).The use of certain weapons or their prohibitions rather are shaped by factors that are not limited to decisions by nation states. The stimulation of a weapon and the mass opinion against it are responsible for giving rise to an international norm prohibiting that weapon. A case in the point is the chemical weapons. Stratifications of a weapon gives rise too taboo which then gets politicized. According to Price this is what ultimately led to the decision of countries In WI to refrain from the use of COW.In 1925 the Geneva Convention prohibited countries from first use of COW. An example Price (1995,77) states Is how In 1940 Britain considered resorting to COW In the occasion of a German Invasion but had to discard such thoughts as those acts would mark a departure from British traditions and principles. This shows that the public pollen mattered and public pollen highly consisted of principles that believed COW were Immoral and could not be used as a resort even In times of desperation.International norms however not always go In a singular deletion of cooperation and upholding of humanitarian values. Constructivist argue that international interactions can only advance international norms towards a culture of mutual help and friendliness. But this argument is not supported by the reality of International politics. Sometimes it triggers fresh rivalry or intensifies conflicts. An example here is during the five years from August 2003 to December 2008 seven rounds of Six Party Talks on nuclear issues on the Korean Peninsula.The outcome of the six nations' continuous interaction during this time, however, was not in North Koreans acceptance of the norm of non-proliferation, but in its conducting on May 25 2009 its second nuclear test. Even though the aim of the other five countries was to prohibit North Korea from doing so (Executing, 2011: 233-264). Thus, the idea of international norm indeed may be to uphold the supremacy of a few and states like North Korea like to defy that, Just like India and Pakistan as well.Hegemony advance new international norms to other states to accept norms set out by the Hegemony which originated to serve its own securi ty needs, by normative persuasion, external inducement, and internal reconstruction. Sometimes countries accept to do so as the prevailing internal conditions in its own country allow to recognize the importance of such a norm. In other cases, such a norm is against the national security interest of a Tate and that is where a conflict of interest arises. When Total Briar Payees became Indian Prime Minister, he authorized nuclear weapons testing at Popcorn.The United States forcibly condemned the testing, promised sanctions, and voted in favor of a United Nations Security Council Resolution condemning these tests at Popcorn. President Clinton during that time imposed heavy economic sanctions on India, which included cutting off all military and economic aid, freezing loans by American banks to state owned Indian companies, prohibiting the issue of American aerospace technology and uranium exports to India, and requiring the US to oppose all loan demands by India to international lend ing agencies . This created an air of mistrust.Indeed we see how international norms, and taboos affect security policies across the globe. Florin argues that the constructivist have not yet given a theoretical basis for explaining why one norm instead of the other becomes institutionalized (Florin, 1996: 40, 363-389). International norms have varying impacts on security issues globally. As an example , the middle east can react in a complete opposite way to a norm that is widely accepted by the others. In conclusion, we can say that international norms govern policy agendas concerning security for different states.International norms set standards of behavior for states in security matters. Failure to do so is followed by intense scrutiny by the international community. The case of Syria is an example of that. This is because international norms condemn certain weapons, or acts and as such they have strict adherence structures entailed in them. Breaking away from these norms has it s own consequences, it could lead to eyeing boycotted by other states, This of course affects how states think, act in relation to each other.This also affects how or what measures states can or will take in order to feel secure. On many occasions, adherence to international norms may make a state feel less secure and look weak in front of the eyes of its own citizens. Therefore what can be said is that yes, in some cases international norms have led to friendly cooperation between states, yet on other occasions, it has led to hostility accompanied by an unconventional arms race, triggering new international conflicts and intensifying already existing international conflicts.

alexandre dumas essays

alexandre dumas essays Alexandre Dumas was a major playwright who helped to revolutionize French drama and theater. He was one of the best historical novelists, publishing more than two hundred novels. He was born on July twenty fourth, mille eighteen in the french town of Villers-Cotterets. His father was a general in Napoleon's army. His mother, Marie-Louise-Elizabeth was an innkeeper. His father died when he was four years old and his mother was not able to provide him with much education. As a young man, Alexandre Dumas worked as a clerc and moved to Paris. After seeing one of Shakesphere's plays, Hamlet, he had found the direction that he needed to go. The play had inspired him to become a playwright. In eighteen twenty four his son Alexandre Dumas fils, who became a writer himself, was born. A few years later, after many failures, Alexandre Dumas wrote Henry III, which was a great success. Dumas became prominent as one of the leaders of the Romantic movement. Year's later, he turned all his attention to writing vivid historical novels. His best known novels are The Three Musketeers and The Count of Monte Cristo. However, He became famous not for his novels, but for his plays . Having been regarded as the most important playwright, one of the most prolific writers ever, and the most famous novelist in France, Dumas soon found his luck failing him. He made a fortune and quickly lost it due to his lavish life-style, and generosity. His reputation became tarnished because he often collaborated with people who supplied ideas and minor works, to which Dumas gave his touch of literary genius. He now faced accusations and even suits charging him of plagiarism. Later on in his life, he wrote his memoirs and on December fifth eighteen seventy, he died in the bed at his son's estate in Puys. ...

Advantages and Disadvantages of Primary Data Essay

Advantages and Disadvantages of Primary Data - Essay Example Contact methods can be mail, telephone or personal. Sampling plan decisions include sampling unit, sample size, and sampling procedure. Lastly, the research instruments to be used can be questionnaires and mechanical instruments (Philip Kotler). â€Å"Observational research includes the gathering of primary data by observing relevant people, actions and situation† (Philip Kotler). It is the appropriate approach for exploratory research. â€Å"Surveys are a form of questioning that is more rigid than interviews and that involve larger groups of people. Surveys will provide a limited amount of information from a large group of people and are useful when you want to learn what a larger population thinks† (Driscoll). The survey approach is the best suited for gathering descriptive information such as finding out â€Å"peoples’ knowledge, attitudes, preferences or buying behavior† (Philip Kotler). Experimental research is done by â€Å"selecting matched groups of subjects, giving them different treatments, controlling unrelated factors, and checking for differences in group responses†(Philip Kotler). This method is used in establishing causal relationships between variables, thus it â€Å"is commonly used in sciences such as sociology and psychology, physics, chemistry, biology, and medicine† (http://www.experiment-resources.com). Primary data collection has the following advantages: Addresses Specific Research Issues – Carrying out their own research allows the marketing organization to address issues specific to their own situation. Greater Control – Not only does primary research enable the marketer to focus on specific issues, but it also enables the marketer to have a higher level of control over how the information is collected. Efficient Spending for Information - primary data collections’ focus on issues specific to the researcher improves the chances that research funds will be spent efficiently. Proprietary Information – Information collected by the marketer using primary research is their own and is generally not shared with others.

Cause and Effect of not Studying for an Exam Essay

Cause and Effect of not Studying for an Exam - Essay Example It is evidently clear from the discussion that some students cannot study for exams because they fall ill and find it hard to study for exams. They are generally good at studies but sometimes their physical health does not let them study properly. The effect of such approach towards exams is also fewer marks and low grades. However, their marks are not as bad as of those who take less interest in studies. Such students can hope to get average marks because they already have a good understanding of concepts because they study regularly. They have a good passion towards studies which does not let their marks go much down because of illness. The paper tells that some students do not study for exams because they do not have complete notes of their course material. The effect of such approach towards exams is also fewer marks. Such approach shows lack of interest in note-taking and more towards learning through hearing. Learning through hearing does not always work well for students becau se students need to have some note to revise before exams. They cannot remember everything that they hear in class. Therefore, lack of interest in note taking results in low grades in exams.

The Manchurian Candidate Movie Review Example | Topics and Well Written Essays - 2500 words

The Manchurian Candidate - Movie Review Example Staff Sergeant Raymond Shaw is shown in a movie about the Korean War as the gallant hero who fought for humankind and due to his strength and determination, a major step forward was made in the war. Raymond Shaw is awarded the Congressional Medal of Honour upon the recommendation of the platoon’s commander, Captain Bennett Marco. He’s shown to be a really important person as generals are made to salute him and there’s a whole parade upon his arrival. When Marco and his fellow platoon members are asked to describe Raymond Shaw, they automatically use the following phrase to describe him: â€Å"Raymond Shaw is the kindest, bravest, warmest, most wonderful human being I've ever known in my life.† But as Marco himself says it deep down they know that Shaw is a cold, sad, unsympathetic loner.After returning to the United States, the newly promoted now Major Marco starts suffering from a string of the same nightmare in which he sees a hypnotized Shaw, easily and without a single moment of hesitation murdering the two members of his platoon that had earlier not returned with. He does this in front of the Top Brass of the Communist regime during a demonstration of the Conditioning done by the Soviets to allow them to control Shaw at their will. Marco is very disturbed by these nightmares and he has trouble sleeping at night. He knows inside that there is something â€Å"Shady† about this whole incident. Marco wants to investigate this matter but due to the lack of substantial proof, he gets no help from the Army Intelligence but is transferred to the public relations department. Marco however, learns from another officer from the same platoon, Allen Melvin, that he has been having the same nightmares as well. Both Melvin and Marco separately identify the same people as the top brass they see in their dreams and thus get the support of the army to help Marco investigate.

High School vs. College Essay Example for Free

High School vs. College Essay High school and college are similar in some ways and different in a lot of ways. They are similar in such ways that you still have to go to class, do class work, home work, take test, and study hard. They are different in such ways that we can have cell phones in class, walk out of class, wear anything to class, and the thing that sets it off is living on campus. I don’t know if my college experience will match up to my high school experience but, we shall see. I will compare and contrast high school and college. I use to drive to high school. For some reason South Carolina State University will not let freshman drive their first semester. I use to drive ten to fifteen minutes to get to school, now it’s about one hour and a half. So instead of doing that everything, I stay on campus and walk to class. I must admit that I didn’t think it would be difficult at first but, it is. I hate relying on someone else to take me to Wal-Mart. That’s one thing that’s different about the two subjects at hand. And the way they’re similar is that I didn’t drive as a freshman in high school. In high school, there was a lot of freedom. We got to change classes on our own, the classes were mixed up with students in different grades, and we didn’t have to walk in a single or double filed line. In college, you don’t even have to go to class. Although it would be wise, too. In high school if you miss a day in class, the teacher would call home. In college, they don’t call anybody, not unless their name is Mrs. Pinson. In high school, I lived with my mother. In college, I live with a roommate. Technically , I’m out on my own but, my mother is paying for my education and family is putting money in my pockets. I was always curious to know what it’d be like to get out on my own. I must say, I’m one step closer. Now that I’m in college, I wish we stayed in dorms in high school. If that would have went down in high school though, there probably wouldn’t be any need to go off to far away colleges. So to sum everything up, I can’t drive, there is a lot more freedom, and I don’t stay in my mother’s house any more. I drove, had freedom but not this much, and I stayed with my mother in high school. Some things that were similar are the work, tests, quizzes, and studying. Those are some things that I chose to compare and contrast on high school versus college.

The Differences Between International Financial Reporting Standards Ifrs And Current U S Gaap Accounting Essay

The Differences Between International Financial Reporting Standards Ifrs And Current U S Gaap Accounting Essay The differences between International Financial Reporting Standards (IFRS) and current U.S. GAAP are numerous. International Financial Reporting Standards (IFRS) are principles-based Standards, Interpretations and the Framework (1989) adopted by the International Accounting Standard Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS was issued between 1973 and 2001 by the Board of the International Accounting Standard Committee (IASC). On 1 April 2001, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and SICs. The IASB has continued to develop standards calling the new standards IFRS. Generally Accepted Accounting Principles (GAAP) is a term used to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are generally known as Accounting Standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statement. U.S. GAAP and IFRS differ in key ways, including their fundamental premise. At the highest level, U.S. GAAP is more of a rules-based system, whereas IFRS is more principles-based. This distinction may prove more difficulty than it initially appears, because most accounting and finance professionals in the U.S. have been schooled in the rules of U.S. GAAP. The overriding lesson from their years of study and work is this: If you have an issue, look it up. Under U.S. GAAP, voluminous guidance attempts to address nearly every conceivable accounting problem that might arise. And if that guidance doesnt exist, it generally is created. On the other hand, IFRS is a far shorter volume of principles-based standards, and consequently requires more judgment than American accountants are accustomed to. Companies involved in the exploration and development of crude oil and natural gas have the option of choosing between two accounting approaches: the successful efforts (SE) method and the full cost (FC) method. These differ in the treatment of specific operating expenses relating to the exploration of new oil and natural gas reserves. The balance sheet includes items that differ between International Financial Reporting Standards and Generally Accepted Accounting Principles will be addressed first. Balance sheet items include assets (inventory, property, plant and equipment), liabilities (accounts payable and other amounts owed) and equity (ownership interest, usually in the form of stock). Inventory is any item available for sale or used in the production of an item that will be sold. In valuing this inventory, GAAP allows for First-In-First-Out, Last-In-First-Out, Moving Average and Weighted Average. These are the four main methods used. IFRS does not allow the LIFO method. In times of increasing prices and costs, inventory profits may result from using and inventory valuation method other than LIFO. These inventory profits result in improved reported earnings, but because the inventory profits are taxed, they reduce a companys net cash flow. Depending on the system used, inventory values, profits and taxes can be affected. To give you some examples, the financial statements of a company using the LIFO approach as opposed to FIFO generally reflect: * Conservation profits, because LIFO buffers the effects of inflation. * Better matching of current costs with current revenue. * Lower liquidity, that is, a lower current ratio. * Lower equity position, that is, a higher debt-to-worth ratio. (Gibson) IFRS takes this one option away. In addition to this, IFRS required that the same formula be applied to all inventory of a similar nature. GAAP allows for different methods to be used. Asset retirement during the production of inventory is accounted for as a cost of the inventory using IFRS rules. Whereas, GAAP allows for it to be added to the carrying amount of the property, plant or equipment used to produce the inventory. With IFRS this cost will stay with the balance sheet. GAAP would move it to depreciation which lowers earnings but increases free cash flow. A write-down of an asset is reducing the book value if it is overstated compared to current market values. If a need arises to reverse a write-down, IFRS allows it and GAAP does not. GAAP does not allow the revaluation of property, plant and equipment. It uses historical cost. IFRS, on the other hand, allows either historical cost or revalued amount (fair value at date of revaluation less subsequent accumulated depreciation and impairment losses). The rules concerning residual value have some differences too. Residual value is the amount you expect to be able to sell a fixed asset for at the end of its useful life. IFRS calculates it as the current net selling price and it may be adjusted upwards or downwards. GAAP calculates it as the discounted present value and it may only be adjusted downward. Next, items such as depreciation and leases will be addressed. Since these items are expenses, they will affect the income statement. Depreciation is an expense that reduces the value of an asset as a result of wear and tear, age or obsolescence. IFRS requires more work when depreciating items. Depreciation of assets with differing patterns must be depreciated separately. This means that each item would have to be accounted for separately. GAAP allows this but it is not required. With GAAP, all the depreciation would be able to be grouped together and listed as a total requiring fewer entries. When capitalizing an asset, GAAP only allows interest. IFRS includes interest, certain ancillary costs and exchange differences that are regarded as an adjustment of interest. Being able to include these costs will increase the value of the asset and provide for more depreciation. Land and building leases is another topic where differences occur. IFRS considers land and building separately and GAAP considers them as a single unit unless land represents more than 25% of the total fair value. A couple of other items worth mentioning are contingent assets and extraordinary items. Contingent assets are assets in which the possibility of an economic benefit depends solely upon future events that cant be controlled by the company. Due to the uncertainty of the future events, these assets are not placed on the balance sheet. However, they can be found in the companys financial statement notes. These assets, which are often simply rights to a future potential claim, are based on past events. An example might be a potential settlement from a lawsuit. The company does not have enough certainty to place the settlement value on the balance sheet, so it can only talk about the potential in the notes. IFRS does not recognize contingent assets, GAAP does. Extraordinary items include the sale of the subsidiary or the payment of a lawsuit. Extraordinary items are a liability that is unusual or infrequent in its occurrence. IFRS prohibits extraordinary items and GAAP allows them. Although rare and infrequent, extraordinary items can be substantial and being able to include them can have an impact on your financial statements. As you may be able to tell, both have their advantages and disadvantages where compared to the other. There are some items in which benefits are drawn from IFRS and others that GAAP provides. There is an ongoing effort to address the differences and come to a consensus. At some point, the two different set of rules may be combined into one universal system. Works Cited Deloitte. IFRS and US GAAP: A Pocket Comparison. July 2008. IASplus.com. Gibson, S.C. LIFO vs FIFO: A Return to the Basics. Oct. 2008. The RMA Journal. Hughes, S.B. and Sander, J.F. A U.S. Managers Guide to Differences Between IFRS and U.S. GAAP. 2007. Management Accounting Quarterly. Kumar, S. Differences Between IFRSs and US GAAP. 26 July 2006. Caclubindia. PriceWaterhouseCoopers. IFRS and US GAAP: Similarities and Differences. Sept 2008. PWC.com. Inventory IFRS information on inventory can be found in IAS 2 and in Chapter 8 of the Wiley IFRS 2010 book. GAAP information on inventory can be found in ASC 330 and in Chapter 9 of the Wiley GAAP 2010 book. GAAP Definition (ASC 330-10-20): The aggregate of those items of tangible personal property that have any of the following characteristics: a.) held for sale in the ordinary course of business; b.) in process of production for such sale; c.) to be currently consumed in the production of goods or services to be available for sale. IFRS Definition (IAS 2): Items that are held for sale in the ordinary course of business; in the process of production for such sale; or in the form of materials or supplies to be consumed in the production process or in the rendering of services. GAAP IFRS |Allowable costing methods include FIFO, average cost, and LIFO |Allowable costing methods include FIFO and the weighted-average | | |cost. LIFO costing is prohibited | |Presentation at lower of cost or market required |Presentation at lower of cost or net realizable required | |Only in rare instances (mining of gold, etc.) are presentation |Certain defined situations, including agricultural products, | |at fair value in excess of cost permitted |permit reporting at fair value in excess of actual cost | |Lower of cost or market adjustments cannot be reversed |Lower of cost or market adjustments must be reversed under | | |defined conditions | |Recognition in interim periods of inventory losses from market |Recognition in interim periods of inventory losses from market | |declines that reasonably can be expected to be restored in the |declines that reasonably can be expected to be restored in the | |fiscal year is not required |fiscal year is required | Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale (IAS 2). Presently, there are two sets of accounting standards accepted for international use U.S. GAAP and the International Financial Reporting Standards (IFRS). US GAAP or simply GAAP are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. The Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to develop GAAP within the United States in the publics interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. On the other hand, the second set of accounting standard is IFRS (International Financial Reporting Standards), which is issued by the International Accounting Standards Board (IASB), based in London. Nearly 100 countries use it or coordinate their financial instruments. These countries or groups of countries include the European Union, Australia, and South Africa. While some countries require all companies to adhere to IFRS, others merely allow it, or try to coordinate its own countrys standards to be similar. The IASB is working toward this goal in a partnership with some of the most influential accounting standard-setters across the globe. The globalization of business and finance has led more than 12,000 companies in more than 100 countries to adopt IFRS. In the United States, the Securities and Exchange Commission (SEC) has been taking steps to set a date to allow U.S. public companies to use IFRS, and perhaps make its adoption mandatory. In fact, on November 14, 2008, the SEC released for public comment a proposed roadmap with a timeline and key milestones for adopting IFRS, beginning in 2014. IFRS website states that the convergence between IFRS and US GAAP brings some benefits. Growing interest in the global acceptance of a single set of robust accounting standards comes from all participants in the capital markets. Many multinational companies and national regulators and users support it because they believe that the use of common standards, in the preparation of public company financial statements, will make it easier to compare the financial results of reporting entities from different countries. They believe it will help investors better understand opportunities. Large public companies with subsidiaries in multiple jurisdictions would be able to use one accounting language company-wide and present their financial statements in the same language as their competitors. Another benefit some believe is that in a truly global economy, financial professionals, including CPAs, will be more mobile, and companies will be able to easily respond to the human capital needs of their subsidiaries around the world. According to aicpa.com, the most important specific differences between IFRS and U.S. GAAP are: à ¢Ã¢â€š ¬Ã‚ ¢ IFRS does not permit Last In, First Out (LIFO) à ¢Ã¢â€š ¬Ã‚ ¢ IFRS uses a single-step method for impairment write-downs rather than the two-step method used in U.S. GAAP, making write-downs more likely à ¢Ã¢â€š ¬Ã‚ ¢ IFRS has a different probability threshold and measurement objective for contingencies à ¢Ã¢â€š ¬Ã‚ ¢ IFRS does not permit debt for which a covenant violation has occurred to be classified as non-current unless a lender waiver is obtained before the balance sheet date Based on my research, I have read from some SEC and AICPA critics and also individuals in favor of the introduction of IFRS in U.S. Most of common critics against the adoption of IFRS focus on similar areas. Remi Forgeas, a CPA states in article published in AICPA website his critics: The usual difference noted between GAAP and IFRS is that the former is rule-based whereas the latter is principle-based. This principle-based concept generates concerns that it will be more difficult for a preparer to defend its position in case of litigation. Another point for discussion is the risk to see the standard setter becoming less independent and/or that the U.S. having less control on their accounting standards. The cost and the duration of the transition are often presented as a major hurdle, especially in this difficult economic environment. The complexity of the transition and then its cost will depend for the most part upon the completion of the convergence. The convergence process is expected be completed in 2011. Assuming the SEC decides on 2015 for the year of transition, changes for companies should be less complex, since both standards will be converged. Finally, the last issue is the human factor: are the preparers, users, auditors à ¢Ã¢â€š ¬Ã‚ ¦ experienced enough in IFRS? There is no doubt that specific training will be required to ensure IFRS are known by various categories of people dealing with IFRS. Focusing on the situation today is probably not the right approach: true there is today a lack in knowledge, but the situation is evolving rapidly. People favoring the introduction of IFRS in the U.S. states that the harmonization of financial reporting around the world will help raise the confidence of investors, generally, in the information they are using to make their decisions and assess their risks. The opposite is perhaps the clearer case. If accounting for the same events and information produces radically different reported numbers, depending on the system of standards that are being used, then it is self-evident that accounting will be increasingly discredited in the eyes of those using the numbers. For those companies with joint listings in both America and another country, there should be substantial savings, particularly in terms of preparation costs. Avoiding the burdensome U.S. GAAP reconciliation statement, required at present, would be a worthwhile prize. The good reasons why convergence with the U.S. should be pursued has been noted. There is, however, a downside to all of this for IFRS many people also believe that U.S. GAAP is the gold standard, and something will be lost with the full acceptance of IFRS. Other disadvantages are as follows: à ¢Ã¢â€š ¬Ã‚ ¢ Extra costs in the preparation of financial statements by all IFRS companies implementing new requirements and restating previously reported numbers. à ¢Ã¢â€š ¬Ã‚ ¢ Changes have to be communicated and understood by all of those involved in preparing the accounts, auditing them and using them. à ¢Ã¢â€š ¬Ã‚ ¢ Translations of the amended standards are required for the many languages in which IFRS are applicable. à ¢Ã¢â€š ¬Ã‚ ¢ The changes have to be approved by the various national endorsement authorities and often incorporated into their legal systems. à ¢Ã¢â€š ¬Ã‚ ¢ Continuous piecemeal changes undermine the reputation of IFRS. Some might justifiably ask why high quality standards need such frequent amendments. WORKS CITED AICPA IFRS Resources ifrs.com December 11, 2010. Web Accounting Standard Codification fasb.org December 11, 2010. Web Epstein, Barry. Nach, Ralph and Bragg, Steven GAAP 2010. New Jersey: Wiley, 2009. Print. United States Accounting Standards vs International Accounting Standards June 21, 2009 Introduction This research project will inform the reader of the difference between the United States accounting standards and International accounting standards. The United States uses the Financial Accounting Standards Board (FASB) to issue financial reporting procedures. The International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB). There are proposals for the United States to adopt the International standards. Financial reporting procedures are debated about the United States using the Generally Accepted Accounting Procedures (GAAP) or following the global procedures. This project will also examine, compare, and contrast this debate. Discussion of Topic In an article by Heidi Tribunella (2009), U.S. GAAP is considered rules based. Rules-based accounting standards, on the other hand, give strict rules that must be adhered to in order to properly account for particular transactions. For example, lease accounting in the United States gives four criteria for determining if a lease is a capital lease. If a lease contains any of the following, then it is considered a capital lease and must be accounted for as such: 1 ) a bargain purchase option; 2) ownership transfers at the end of the lease; 3) minimum lease payments with a present value of at least 90% of the FMV of the asset; or 4) a lease length of at least 75% of the economic life of the asset. This is an example of very specific rules for accounting for leases (Tribunella, 2009). Tribunella (2009) goes on to explain International accounting standards, International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB), which was created in 200l. Previously, the International Accounting Standards Committee (IASC), founded in 1973, issued International Accounting Standards (IAS). When the IASB was created, it adopted the IAS and continued the work of the IASC (Tribunella, 2009). Gary K. Meek and Wayne B. Thomas (2004) explain the influence of the IASB on the global reporting standards including the U.S. GAAP. In 2000, the International Organization of Securities Commissioners (IOSCO), of which the SEC is a member, recommended to member countries that IASC standards be used in cross-border offerings and listings. The enforcement of International Financial Reporting Standards (IFRS) by exchange regulators will be crucial to the eventual acceptance of the IFRS around the worldà ¢Ã¢â€š ¬Ã‚ ¦In October2002, the IASB and the Financial Standards Accounting Board (FASB) issued a memorandum of understanding, which formally stated their commitment to the convergence of IFRS and U.S. GAAP (Meek and Wayne, 2004). Jose Marrero and Thomas Brinker (2007) explain the efforts of the IASB and the FASB to merge their practices. Over the last two decades, research indicates that developing a framework of global accounting standards favors the recognition of culture. Cultural differences will impact a nations final consensus regarding accounting standards. However, after years of discussion, a solution to the dilemma of merging culture or international cultures and accounting standards has yet to be found. Currently, the International Accounting Standards Board (IASB) and the FASB are working on a principle-based framework for global financial reporting standards the cooperation of both the IASB and FASB will yield a uniform body of accounting standards allowing financial and investment advisers to view global investment opportunities on a more level playing fieldà ¢Ã¢â€š ¬Ã‚ ¦ (Marrero and Brinker, 2007). They also point out why certain business owners may not want to follow global practices, Further, business owners are unwilling to abandon their localized business practices to appease the accounting standards imposed on the multinational companies, much less their bookkeeping and financi al reporting standards to the jurisdiction of a U.S.-dominated accounting standard board (Marrero Brinker, 2009). David Bogoslaw (2008) talks about the convergence in further detail, The uproar over fair value accounting practices, which some critics have blamed for the depths of the global financial crisis, threatens to sink a long-sought move by countries around the world toward a single set of international financial reporting standards (IFRS). The U.S. Financial Accounting Standards Board (FASB) has been working with Londons International Accounting Standards Board (IASB) since 2002 toward what accounting professionals call convergence. The Securities Exchange Commission (SEC) is expected to announce its road map for conversion sometime this month, which will probably include early adoption in 2010 for about 110 of the largest U.S. companies with business operations throughout the world. The key difference between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS is that U.S. standards are based on explicit rules while the international standards reliance on principles gives companies more room to use their judgment in deciding how to recognize r evenue and other key metrics. Adoption of IFRS would also probably trigger a big tax hike for U.S. companies, which would no longer be able to use the last-in-first-out [LIFO] inventory accounting method, which doesnt exist under the international standards. The LIFO method assumes that goods purchased most recently are sold first and that the remaining items have been purchased at earlier periods, yielding a lower gross profit during high-inflation periods than the first-in-first-out accounting method (Bogoslaw, 2008). The main debate over switching accounting practices is further explained by Bogoslaw (2008) by stating, The debate over switching to accounting standards based on something less explicit than rules comes down to questions about whether the less explicit standard will provide adequate protection against lawsuits, says James Leisenring, director of technical activities in research at the FASB. You cant understand the debate about gratuitous vs. obligatory guidance (within IFRS) until you understand the litigation system in the U.S., where companies are more concerned about getting sued than in other parts of the world, he says. What its really about is safe harbors. What (IFRS skeptics) really want to know is if I do it in a particular way, am I home free or not? The explicit rules under GAAP may appear to offer safety, but the downside is there are so many of them that the odds of missing one or two are greater, he says. From Leisenrings perspective, the big accounting firms that are drawn to IFRS believe theyll get sued less since it will be harder to point to their mistakes. White agr ees that some companies like the freedom allowed under IFRS to interpret standards to suit their convenience, which undercuts auditors ability to prohibit certain accounting choices (Bogoslaw, 2008). Bogoslaw (2008) explains two sides of the criticism this switch has been receiving. Many are for it, but some are against it. The most strident critics of migration to IFRS argue that the primary goal of the SEC and U.S. Treasury Dept. is attracting capital to U.S. markets, rather than ensuring that the highest quality accounting standards prevail. While attracting more capital to the U.S. is a valid business objective, its not clear we can do that by going to international financial reporting standards, says Ashwinpaul Sondhi, president of A.C. Sondhi Associates in Maplewood, N.J., who has served on CFA Institute committees. Paul Miller, a professor of accounting at the University of Colorado, would prefer to have competing standards, since the only standards all countries would be able to agree on would be very weak ones. He also believes a unified set of standards, rather than being helpful, would stifle much-needed innovation given that most of the existing accounting standards are more than 60 years old (Bogoslaw, 2008). Adam Pieniazek (2007) wrote in a research paper about the comparison and contrast of U.S. GAAP and International Accounting standards, Due to the uncertainty of what the future American accounting standard will be, individuals and organizations in the US, would rather have the FASB pick one of the options and declare that it will stick with it, rather than debate for eons over the positive and negative aspects of the principles and rules based approach. As many prominent countries are already using the International Financial Reporting Standards, the representatives of American accounting must act now to align us with the IFRS; otherwise we face potentially being shut out from the formation process of these standards which will affect all international companies. The FASBs cooperative work with the IASC will result in a true Global GAAP; once the IFRS is aligned with the U.S. GAAP system, the American companies will issue statements according to the IFRS, as the SEC has declared that it will remove the reconciliation requirement once it is satisfied that IFRS are of a sufficient standard. The completion of convergen ce will be a boost to the global economy, and inherently, all underlying economies, as it will standardize the practice of accounting, allowing more work to go into principles and theory research, and increase the pool of available and applicable accountants. No longer will investors have to reconcile financial statements to an accounting style they are familiar with and neither will accountants have to prepare statements differently in various countries (Pieniazek, 2007). Conclusion United States Accounting Standards and International Accounting Standards are two different practices in financial reporting, that come from different bases. These two practices are being worked on to converge and use a Global accounting standard. This convergence is creating much criticism. There are many countries that are currently using the International standards, and many more are starting to join. The FASB and IASC are working together to converge by 2010. This convergence will also make it easier for accounts to prepare financial statements reporting United States and International transactions.