Feminism and Sexuality in Eudora Welty’s Delta Wedding Essay

Eudora Welty’s Delta Wedding is a very complex novel, in spite of the apparent simplicity of the plot: at first sight, the story only describes the family life of the Fairchilds in the Mississippi Delta. The book only covers approximately one week of the year 1923 and revolves around the preparations for the wedding and the wedding itself of the prettiest daughter of the family, Dabney Fairchild to Troy Flavin. Although the plot is quite simple, the book is crammed with numerous characters and the intricate web of relations between them, and has a rich symbolism. First of all, the text reveals Welty’s ideas about knowledge and the perception of reality: the numerous voices in her fiction have different ways of looking at reality and of knowing, and the author emphasizes these differences. Ellen and George seem to be the characters that have a way of looking at the world which comes very close to that of Welty herself. Her fiction imitates the same pattern of knowing, by leaving out reason and systematic thought, and apprehending the surrounding universe in its wholeness, as when one contemplates a landscape without thinking of anything else, as nine year old Laura does, when she looks out of the window of the train: â€Å"Thoughts went out of her head and the landscape filled it.†(Welty, 1946, p. 4) Thus, Welty’s fiction seems to borrow the technique of photography by capturing in a single shot both the apparent reality and the essence of this reality. As Welty notices in her essay, Writer’s Beginnings quoted by Carson (1992), the role of writing is to make one single picture of the inner and external aspect of every thing, or as Carson puts it, to put two pictures in a single frame: â€Å"A lamp I knew of was a view of London till it was lit; but then it was the Great Fire of London, and you could go beautifully to sleep by it. The lamp alight is the combination of internal and external, glowing at the imagination as one; and so is the good novel. Seeing that these inner and outer surfaces do lie so close together and so implicit in each other, the wonder is that human life so often separates them, or appears to, and it takes a good novel to put them back together.†(Carson, 1992, p.17) The world of the Fairchilds, as described in Delta Wedding, is rich and complex precisely because the reader constantly gets the impression he is looking at more pictures in a single frame at the same time, or at more layers of reality: the glimpses into the inner lives of all the characters which seem to appear on the scene all at once plus the picturesque descriptions of the Southern world, with its customs and traditions make up a very complex tableau, which perfectly imitates the impressions we may have when reviewing our day-to- day lives. The world of the Fairchilds which seems to be so particular and impermeable as to be a world in itself, with its own spirit, can be extended in fact as a picture of human societies in general. The world of the plantations is a world dominated by women, by their culture and femininity, which resemble that of Virginia Woolf. This is not to say however, that the women actually have the power in since their rule is limited to the life of the household and the family, while being completely separated from the rest of the world. Still, the limited universe of the household is like a matriarchy, in which motherhood, nursing and all the trivial affairs related to daily life, like cooking are the most potent symbols. It is very important to note thus that Welty’s feminism consists precisely of maintaining the traditional in her fiction and, at the same time opening the ways to freedom for the women, be that sexual or intellectual. There are many signs of the assertion of female sexuality, especially in Robbie’s relation to George for example, or in Shelley’s rejection of marriage and implicitly, of male domination. Sexuality, as the affirmation of the female body, best represents the idea of freedom and liberation of the woman, who no longer avoids her own identity. Robbie’s desire of finding her place in her own marriage through her sexuality is very significant for Welty’s presentation of the women. Thus, Welty represents a powerful feminine world, in which, although all the traditional patriarchal patterns are still preserved, the women impose their own modes of thinking and their own identity through the very traditions which are considered to be the reason for their enslavement. Thus, in many parts of the story the traditional way of thinking of the aunts imposes itself over and over again. For example, although the aunts know that Dabney is probably pregnant and is forced to rush into the marriage with Troy, they keep silent on the theme, not being willing to inquire further than the mere surface of facts, as Dabney complains:   Ã¢â‚¬Å"They don’t make me say if I love Troy or if I don’t, Dabney was thinking, clicking her heels in the pantry. But by the time she came back to the porch, the flowers in a Mason jar of water, she knew she would never say anything about love after all, if they didn’t want her to. Suppose they were afraid to ask her, little old aunts.† (Welty, 1946, p.48) As Carson comments, the aunts’ attitude is cause exactly by the way in which the Fairchilds are used to look at the world: they always stay on the surface of things and relations, seeing happiness and love everywhere, without really being aware of their or of the others’ identity as individuals: â€Å"One of the reasons the family fails to know each other as individuals [†¦] is that they are so conscious of each other as part of the family.†(Carson, 1992, p. 78) This way of knowing seems to be proper of the Fairchild spirit, and is the same as Carson (1992) describes as ‘tyrannical’, attempting at categorizing and dividing everything, instead of looking for the essence of reality:   Ã¢â‚¬Å"The knowledge that deals only with facts; the knowledge that aims at control and manipulation; the knowledge that puts things and people into boxes and bottles and categories–this is tyrannical knowledge, and it is the way of knowing that most people settle for. George’s knowing is different. He â€Å"could have lifted a finger and touched, held the butterfly, but he did not† (p. 37): without possessing the butterfly–and thus perhaps killing it–he makes it part of himself.† (Carson, 1992, p. 83) As Ellen perceives it, the essence of life consist of the repetitions and the cycles and even the monotony of everything: â€Å"The repeating fields, the repeating cycles of season and her own life–there was something in the monotony itself that was beautiful, rewarding–perhaps to what was womanly within her. No, she had never had time–much time at all, to contemplate [†¦] but she knew. (Welty, 1946, p. 240) This negation of reasoning, and the impressionist way of looking at reality are again a sign of the femininity that dominates the world Welty describes. It is clear then, that in this restricted social circle the women are powerful precisely because they dominate through their pattern of thinking as well as through their mastery of the household: â€Å"[†¦]the women of the Fairchilds who since the Civil War, or – who knew? – since the Indian times, ran the household and had everything at their fingertips – not the men.†(Welty, 1946, p.8) Ann Romines who discuses feminism in Delta Wedding emphasized the recurrence, among the other symbols for the household, of the cakes and recipes, which are somehow blended with the women’s thoughts: â€Å"To read Delta Wedding, one must follow the cues suggested by the Delta women’s culture: one must read the cakes. The novel’s women are practiced in such reading. Next day, when offered a slice of Ellen’s completed cake, Aunt Tempe takes one bite and exclaims, â€Å"Oh, Mashula’s coconut!† (Romines, 1997, p. 603)Thus, the recipes which blend with women’s thoughts in the text signal a strong female culture, which does not however deny the traditional role of the woman in society. The feminism of the novel is constructed thus without departing from tradition and Welty points thus to the fact that a feminine culture has always existed, even if it manifested itself differently from the male culture. Reference List: Carson, B. H. (1992). Eudora Welty: two pictures at once in her frame. Troy: Whitston. Romines, A.(1997). Reading the cakes: ‘Delta Wedding’ and the texts of Southern women’s culture. The   Ã‚  Ã‚  Mississippi Quarterly, 50 (4) 601-609 Welty, E. (1946). Delta wedding. New York: Harcourt, Brace & World.

A Family Supper

There is certainly a challenging, subliminal meaning to â€Å"A Family Supper† written by Kazuo Ishiguro. The story takes place in Tokyo, Japan, a couple of decades ago, â€Å"nearing the end of a sunny autumn day.† (856) The setting has a great impact on the events that occur throughout the story, heavily relying on Japanese traditions and culture like tea drinking, views of death, and preference of food. The main characters are the son (narrator), his father, and his sister Kikuko. When Kazuo returns from California, his father happens to be the bearer of bad news, informing him of his mother's recent death, as well as the death of his father's firm, and his father's business partner. It's very faint to detect, but these events have altered the father's personality and his perspective on life as well. In the first few paragraphs, the narrator describes the physical appearance of his father as an introduction to him, and the explanation makes him seem like he's going to be dangerous in the story. â€Å"My father was a formidable-looking man with a large stony jaw and furious black eyebrows. I think now in retrospect that he much resembled Chou En-Lai, although he would not have cherished such a comparison, being particularly proud of the pure samurai blood that ran in the family. His general presence was not one which encourage relaxed conversation.† (857) This is odd because you think it serves as a warning, as if before he walks in the door he dreads his father's presence, but his father turns out to be reasonably understandable with everything he says. It indicates that his father had changed due to recent events. When his father's firm had died, he notes that Watanabe, his business partner whom he'd been working for seventeen years, had committed suicide after murdering his family. He states, â€Å"I am-in retirement. I'm too old to involve myself in new ventures now. Business these days has become so different.† (857) I consider that the death of his partner has shaken him up and had forced him to retire, for the fact that working as an individual at his age, would seem difficult, along with the stresses of recent deaths on his shoulder. â€Å"Watanabe was very devoted to his work. The collapse of the firm was a great blow to him. I fear it must have weakened his judgment.† (862) I believe that this quote is true for the father as well, except for the weakening of the judgment fraction, because he does seem to be more kind than descriptions before. An example of his historical unkindness is when the narrator has a flashback of a time that his father had hit him for â€Å"chatt ering like an old woman.† (857) I believe that the sister's perception of the father is that he is still intimidating. This is for the fact that when the father excuses himself, she was more comfortable with speaking. â€Å"My sister relaxed quite visibly once he had left the room.† (858) I believe on the other hand, the narrator is quite comfortable when talking with the father, and they exchanged great, soothing conversations. â€Å"It's my belief that your mother's death was no accident. She had many worries. And some disappointments.† (860) This adds weight to the father's stresses for the truth that his mother's death is purposeful and that she wasn't happy with things going on in her life, and that he is a part of her life, which is depressing in many cases. The narrator leaving for California was part of the reason for this too, and the father knows this, but I guess he has the â€Å"what's done is done† outlook about it. It is relevant that the father has changed drastically due to the events of death, and that he is much more kind than ever before. He seems much more easier to deal with now, than ever before because of the recent disasters.

Comparative Politics Essay Example | Topics and Well Written Essays - 1500 words

Comparative Politics - Essay Example The dictatorship or authoritarian governments can be considered as an example of elitist theory. In majority of the cases elite class of the society exercise their powers because of certain skills which are quite unique in that particular area. This is the reason on the basis of which most of the people living in elitist society could not challenge the status quo. Most of the people assume government as an elite group. However this is not the case always. Corporate sector can also act as an elite group of the society. They are on a bargaining position because of their revenue generating capability which will ultimately benefit the country. Real life scenarios of recent past suggest that corporations even play role in developing governments across the globe. Therefore it can be concluded that elite group has a powerful role to play in the growth and development. The pressure groups are almost inexistent in the elitist society. They do not have the resources to influence their point of view on elitist. Elitist theory also states that whenever attempts are made to over through elitist, the reaction of could be very harmful for the effective functioning of the society. Therefore decent homework will be required to alter such system (Machiavelli, NiccoloIâ‚ ¬, W. K. Marriott, Nelle Fuller, and Thomas Hobbes, 1955). Pluralist theory suggests that economic development of the nation is the responsibility of government. However certain pressure groups can influence the decision making process of government. In pluralist society public have the power to actively criticize the decisions of government and develop a pressure group for the improvement of their living conditions. There are classes of competing groups who try to grab maximum power by dissecting the opportunities for other pressure groups. Political scientists are of the opinion that pluralist society cannot become stable in the long run since it does not have unity of command. Unstable governments are the n orm of those societies. As far as the case of Unites States of America is concerned it can be concluded that pluralistic democratic system is prevailing in the country. Government administration of USA has to face to pressure as well as opposition members on the congress before making any decision associated with the government. Occupy Wall Street movement can be considered as an example of pressure group. There is no limitation on the general public to protest against governmental decisions (Johnson, Janet Buttolph, and Richard Joslyn, 1986). Question 2 Plurality system is the single voting system. According to this system the candidate with highest votes is elected as a member of legislative assembly. This system is based on the constituent politics. There are some political scientists who consider it as a best representative of democratic system. However opponents argue that it is not necessary that general public could elect the member who can solve their problems in the true se nse. Therefore the system cannot be considered as fool proof. The condition of absolute majority does not prevail in this system. Simple majority is enough to decide the candidature. Proportional representation system is quite different from plurality system. It is based on seats to voter relationship. For example if party A has received 30% seats in the assembly then that party should also get 30% votes in the electoral process. Political scien

Love Case Study Research Paper Example | Topics and Well Written Essays - 750 words

Love Case Study - Research Paper Example Therefore, right from the kindergarten days, education system in most countries, where English is most the motive language, focuses on teaching of English as a second language. To determine the stages of reading development, we take Joshua age 15 who is the 6th standard. Joshua is an immigrant to America. Joshua has difficulties in comprehending a written words and his vocabulary is equivalent to a second grader. He is quite eager to learn when we first met him and this enthusiasm can be seen throughout the course. He does not understand most the words and he cannot express himself. He is an eager student and is quite determined to learn English. In his first session the instructor access his English and she finds that his fluency in English is equal to the second grade student. While assessing his language learning vocabulary progress, the instructor assesses the Joshua’s power of vocabulary by observing him closely, and monitors whether his use of technical vocabulary is goo d. This encourages Joshua to identify words that are connected in meaning. The influence of the primary language is always is very strong in Joshua. So when the instructor indicates a word in English, he tries to correlate its meaning in the primary language, the meaning is in one word. The teacher and the student refer dictionary often, to verify the similarities and differences among words in the various languages. The instructor also makes a list of words, to enrich his vocabulary. At first, Joshua struggle, but as it is quite difficult to non native English learners. In addition to assessing vocabulary, the instructor also use traditional means such as multiple choice tests and matching items. Joshua’s reading development can be summarized into three categories – â€Å"Early emergent readers, emergent readers and early fluent reader† (Stages of Development, 2012). While tracing the different strategies in learning vocabulary, the levels of difficulty also va ry. Beginners can only observe things around them and name them, as they are known to them. Students in the secondary stage can describe verbally the meanings of the words in context, as they are more advanced in â€Å"target vocabulary.† The next stage is itch for advanced knowledge and finding related ideas to target vocabularies, using the choicest words.† Word frequency estimates point us to those words that occur most often and are therefore important for students to know. In the first stage, Joshua develops an understanding of the letters. He then understood the lower and upper case as well as their relationship in spoken words. He begins to understand the basic concept of books and prints. He also can recognize the front and back of the book. He also develops the ability to recognize phonemes, syllables and rhymes. In the second stage, which is the emergent stage, Joshua has a strong understanding of letters and sounds. He also begins to understand the phonology as well. He is able to recognize different types of text like – fiction and nonfiction. He also begins to understand that reading is for a purpose. In the second stage of development, children no longer rely on pictures or patterns. They begin to understand many words and are able to identify with the characters in the book. In the third stage, Joshua acquires the stage of early fluent reader. In this stage he is more focused on the comprehension rather than decoding the words. He is able to read more fluently in this stage and he no

Strategic management Essay Example | Topics and Well Written Essays - 1750 words - 1

Strategic management - Essay Example The lower correlation value of securities in portfolio means lower list. Correlation can vary between -1 to +1. ï  ²(Ri, RM) denotes the correlation between the returns on security i and the returns on the market portfolio; ï  ³(Ri) denotes the standard deviation of the returns on security i, E(RM) denotes the expected return on the market portfolio; ï  ³(RM) denotes the standard deviation of the returns on the market portfolio; and RF denotes the risk-free rate of return. (c) Write down an expression for the security market line. Draw a sketch of the security market line, and indicate the positions of securities A and B on this line. Explain briefly how you would interpret the security market line. The risk free rate of returns is 4%. Beyond that, the higher the risk, higher the returns. In the above Security Market Line, Security A gives 4.5% returns at 10% risk. Security B gives 5.2% returns at 20% risk. The slope of the security market line is the risk(B-Beta). (d) Write down expressions for the characteristic lines for securities A and B. Draw sketches of the characteristic lines for securities A and B. Explain briefly how you would interpret the characteristic lines. The systematic risk is common for all the securities in the market. So, the systematic risk is common for the securities A and C too. The unsystematic risk is unique to each and every security. The risk of Securities A and C are 6% and 11% respectively. The systematic risk has to be less than 6%. Assuming that systematic risk is x %, the unsystematic risk for security A would be 6%-x% and for Security C would be 11%-x%. Since 11%-x% would be greater than 6%-x%, the Security C has higher risk compared to Security A. Roll questioned whether it is even conceptually possible to test the CAPM. Roll showed that the linear relationship which prior researchers had observed in graphs

Project Governance Research Proposal Example | Topics and Well Written Essays - 1750 words

Project Governance - Research Proposal Example The role of the stakeholders lies in the government department who are largely required to implement strategies to manage time, effort and money to be incurred for the project. The purpose of this analysis is to locate all the key influential people who are directly responsible for managing the project and has a hand in project duration and monetary determination. The various responsibilities enable better functioning of the project and make sure that all the formalities of project resource delegation and allocation is handled. This information is prepared for keeping a knowledge document for every type of resource and people enforcing the requirement analysis of the project. It stands very essential to manage the project members and determine all parties who influence decision making to complete the project with the assigned resources (Paul, 2007). Paul, G (2007). "Stakeholder Management Sheet". Retrieved 31, January 2009 from http://www.businet.org.uk/public/conferenceDocs/Riga2007/Businet%20Conference%202007,%20Stakeholder%20Management%20Sheet%20(template).ppt.

Introduction Part Essay Example | Topics and Well Written Essays - 1500 words

Introduction Part - Essay Example Over the last two decades, the different rating agencies have focussed on developing innovative methodologies for evaluation of social performance of the companies. The evaluation is important as the non-financial performance of the companies like corporate social responsibility reflects the strategic policies of the company gives an insight of the future course of action and business of the companies. Undertaking corporate social responsibility leads to spread of information in the market that the company is looking to maintain a stable environment and reduce the damages caused to the society as an effect of its operations. Thus the information flow to the market gives an understanding of the long term plans and sustainability of the companies. As a result of this flow of information, the decision of the market investors, suppliers, creditors, customers would vary in terms of entering into a relationship with the company. The activities of corporate social responsibility also pass t he information on the profitability, retained earnings, capability to engage in non-financial performance. ... All these information and subsequent effects in investment decisions of the stakeholders create an impact of the prices of stocks and shares of the companies (Celliera and Chollet, 2010, p.1). The stock prices would fluctuate in anticipation of good financial health and sustainability of the companies in long run which would be interpreted from the information derived out of their social performance. Thus the stock prices of the companies carry an important relationship with the company’s social responsibility. Rational for the research The announcements and disclosure of corporate social responsibility has shown a proportional impact on the stock prices of the companies over the years. The degree of social performance delivered by the companies could be understood from the ratings on corporate social responsibility. The rational of this research is to find significance of corporate social responsibility by interpreting the effects of CSR ratings on the stock prices of the com panies. A company rated highly on its social performance would give rise to investor reactions and these reactions would influence the investment decisions. Through research, the change in prices of the stock could be compared to the change in responsibility on social actions performed by the companies. The effect on stock prices could be determined to check whether the changes in stock price are directly proportional to the increase or decrease in social performance. Social performance may also be viewed by some sections of the investor as not contributing to maximization of their financial wealth in the long run. The research would also serve to provide an understanding as to what percentage of investors

Critical evaluation of why G4S Security Company failed in the 2012 Assignment

Critical evaluation of why G4S Security Company failed in the 2012 Olympic - Assignment Example The main reason behind the failure of the contract between Olympic committee and G4S was the staffing problem of the company. G4S could not maintain the terms if the contract and thus the contract cost them a huge amount. G4S, the largest international security solutions group, specialises in providing security solutions to those countries where risk of safety and security are conceived as a serious strategic threat. The company has provided successful security solutions to many countries but after the death of Jimmy Mubenga in 2010, it had started to face its darkest days. Several controversies followed the death and later in 2012 the security disaster at Olympic Games provided a severe blow to the company’s strategic actions and the company had to pay a huge amount as penalty (Taylor, 2012). If the issue is looked upon very closely, it can be observed that the company had undertaken many wrong policies for taking the contract of providing security solutions to Olympic Games. It overvalued the number of security personnel and also increased the pay of the chief executives when the company was encountering huge loss. All the issues led to the failure of the contract with the Olympic committee. However, the company has to pay an amount of  £ 88 million as penalty. The report highlights the facts that lead to the failure of the security contract of G4S with Olympic Games in 2012 (Shift Media Publication, 2013). The main issue was staffing problem and the company shares were also falling as the investors came to know about the issue. If the financial statements of the company are studied it can be noticed that the Annual Report 2012 does not have any transaction information regarding Olympic 2012. The financial statements do not have information regarding the transaction pertaining to Olympic Games. The only existence of the incident is written in small letter in the Performance Highlights section of

California History Essay Example | Topics and Well Written Essays - 2500 words

California History - Essay Example History provides a glimpse of the diversity of California's inhabitants, including the Native Americans, Chinese and Japanese. Several cultures prevail in the land and throughout the history of California different government had attempted to subdue its original people. Let us consider the succession of the most famous explorations in California. Prehistoricinhabitants of California practiced complex religions, hunted with arrowheads made of flint, and subsisted largely on the abundant available acorns supplemented by numerous small animals; coastal peoples ate fish and shellfish. Indigenous Californians often lived in small communities of about 150 people. This was the setting when the Europeans first set foot in California. Most historians agree that Portuguese-born Juan Rodriquez Cabrillo was the first European to explore California. Sailing under the Spanish flag in 1542, Cabrillo hoped to find the Northwest Passage; instead, he found the California coast and claimed the new-found land for Spain. With his entrance into California, the course of California Indian history changed drastically. Traditionally, California Indians have been portrayed in history as a docile primitive people, who openly embraced the invading Spaniards and were rapidly subdued. This naive argument adds little to a sensible understanding of native history in California and undoubtedly is derived from crude feelings of racial superiority on the part of its advocates. The relationship between the Spanish and the Indians was not a peaceful co-existence. Rather, the history of California Indians is the story of an attempt to survive a series of invasions and the hardships that ensued. In 1579, an Englishman, Sir Francis Drake, sailed into California. Drake spent five weeks among the California natives and before leaving, he claimed the whole territory for the English Crown. He based his claim on the "right of discovery." Thus, within the first 40 years of European influence in California, two countries had claimed the land, and neither had acknowledged the rights of the natives who had resided on it for thousands of years. Other explorers of early California included Pedro de Unamuno in 1587, Sebastian Rodriquez Cermeno in 1595, and Sebastian Vizcaino in 1602-1603. However, no Europeans settled in California for nearly 200 years thereafter. On July 16, 1769, the Spanish founded the first mission in California. Father Junpero Serra, a Franciscan friar of the Roman Catholic Church, established the Carmel Mission, originally known as Mission San Carlos Borromeo, at Monterey Bay in 1770 (Chan and Olin 60). It was one of the chains of 21 missions built by the Franciscans between 1769 and 1823. These missions ultimately became the foundation for Spanish settlements in California. Spain's Indian policy at the time of the invasion of California was a mixture of economic, military, political, and religious motives. Indians were regarded by the Spanish government as subjects of the Crown and human beings capable of receiving the sacraments of Christianity. It was essential under 'missionization' that California Indians be 'reduced' into settled and stable communities where they would become good subjects of the King and children of God. Missionization required a brutal lifestyle similar in several respects to the forced movement of black people from

Heald College Dress Code Essay Example for Free

Heald College Dress Code Essay Heald College in Fresno, California has rules that change and get stricter every quarter. Dress code is one of those rules that are constantly changing at the Fresno’s campuses. Students are required to dress professional Monday through Thursday, and Friday through Saturday is allowed to wear a Heald t-shirt, jeans, and sneakers. Before the rules were changed, students were allowed to wear a Heald t-shirt on Thursday’s also. It would be nice to get that Thursday back, instead of it changing due to the rates of dress code being higher on that day than any other days. Students should be allowed to wear a Heald t-shirt on Thursday again because we need a day where we could dress comfortable, it’s not fair to students who go to school form Mondays through Thursdays can’t have a Heald spirit day, and it’s not fair to keep changing rules and punishing those who follow the dress code. Heald College requires us to wear professional attire because it is to make us more prepared for our career we are trying to pursue. I know at a job were not required to wear sweats or unnecessary clothing but we’re at school and it is one place we want to dress comfortably at. I always used to look forward to Thursdays because I knew it was t-shirt day. Students need at least one little break from dressing in tight slacks, shirts that are tight around our neck, and shoes that hurt our feet! One comfortable day at Heald is what students need especially if we have a long week of learning. Most students at Heald are attending school only from Mondays through Thursdays. The rules for dress code states students are allowed to wear Heald Spirit only on Fridays and Saturdays. It is not fair that students who go to school from Monday to Thursday for 10 weeks don’t get a day to wear a Heald t-shirt to school. Before the rules changed many students liked the idea that Thursday was a day that they can relax and just wear casual clothes and shoes that they feel more comfortable in. To students who have been here before the rules have changed were very unhappy that Thursday’s spirit day was taken away from them. I asked a Student named Jessica, who’s in her fourth Quarter, â€Å"If you could change the dress code what would you change? † She responded â€Å"The Heald Spirit Day on Thursdays should be allowed again. I just like the fact that it was not so hard to pick out an outfit for school on Thursdays. † It’s just not fair to students. Not all students are at campus Friday and Saturday. They should at least make Heald Spirit day on a Thursday where most of the students go to school and not days where most class rooms are empty. There are students at Heald who obey the rules well and there are students who don’t. The dress code at Heald changed at the end of January 2013 quarter. Students were sent emails stating the dress code violations were higher on Thursdays than any other days and there will be no more Heald spirit day on Thursdays. All the students were punished because other students who are supposed to be adults couldn’t follow a simple dress code for Thursdays. It is not fair to other students who obey the dress code to get punished for other student’s mistakes. Taking the Heald Spirit day on Thursdays is not all the students fault. Violations should be given to students who are out of dress code on Heald Spirit day, so they’re the ones who get in trouble not the whole campus. Were adults and those who obey the dress code for Heald Spirit should be treated like an adult and be allowed to wear the t-shirt spirit day attire on Thursdays again. All students shouldn’t be punished for simple rules adults can’t follow. Students want to get treated like adults not high school or elementary school kids. Heald College in Fresno has a strict dress code that Students are supposed to follow. Heald Spirit on Thursdays should be given back to the students as a reward for coming to school and having to get an expensive school loan to learn. Students should be allowed to wear a Heald T-shirt on Thursdays because students want to go to school comfortable at least once throughout their week, Friday and Saturday are days Heald is less busy, and It’s not other students fault who obey the dress code to be punished for other students faults.

Pros And Cons Of Internet Banking Information Technology Essay

Pros And Cons Of Internet Banking Information Technology Essay The rise of the Internet has fueled an important question across the banking industry of whether it is time to renounce to the branches and provide banking products services solely over the Internet or combine clicks n bricks. The objective of the paper is to compare two business models: the click and mortar model that complements both classical branch banking and online facilities with the one that aims using exclusively cutting-edge Internet technology, the so called: pure Internet banking. Keywords: Internet banking, performance, client orientation Introduction The current global economic situation determined banks to focus on performance and on increasing the revenue brought by the existing customers. Given the context, banks tend to reorient towards the cost effective distribution channels, in order to minimize distribution costs. Probably the most important cost effective distribution channel for the banking sector is the Internet. That is why, since the rise of Internet, bankers had to decide whether it is time to renounce to the branches and provide banking products services solely over the Internet or combine clicks n bricks. Both alternatives have strengths and weaknesses, advantages and disadvantages. The set of advantages that the use of Internet might bring for banks is quite consistent. Among them (see fig. 1), we mention: the almost unlimited mobility that such channel offers to the banks clients; the multiple possibilities that exist in terms of interconnecting the Internet-based financial platforms with other systems; the reduced costs that such a distribution channel implies etc. On the other hand, the complexity and dynamism of the Internet also implies considerable risks. Internet banking products bring a high level of transactional risks, particularly if such a line of business is not adequately planned, implemented and monitored. [2] Transactional risks are mainly arising from fraud, error and the inability to properly manage confidential information. Fig 1. Internet Banking s main advantages [1] Nowadays, all Internet banking applications must meet a minimum set of security requirements, such as: communications confidentiality and integrity datas integrity and confidentiality authenticity for all parties involved in transactions protection of personal data protection against identity substitution and informations transmission under false identity protection against interception of information transferred between the client and the bank traceability of transactions business continuity for all services offered to customers prevention, detection and monitoring all unauthorized access in the system restoration of the systems information in case of natural calamities or unpredictable events etc [3] In considering the merits of branch banking, we cannot do better than remember the advice given to bankers by Mr. Rae in his excellent work, The Country Banker. He remarks that no bank ought to open a branch unless possibly for the following reasons: 1st. It should be advantageous for the customers of that bank. 2nd. There should be a possibility of new business being obtained. 3rd. That the branch may act as a connecting link to other branches. Possibly the greatest use of branches is that they find an outlet for surplus capital. Thus if money cannot be employed to advantage at one branch, yet there might exist a demand for capital at another, and consequently none of the resources of the bank remain unemployed. If the surplus funds of a bank can always be utilised at a profit, it follows that a higher rate of interest can be given for deposits.[4] For small towns a branch is more advantageous than any other method of gaining market share, because a limited customer environment can be better served by a focused and personalized approach. Also, there is no doubt that the establishment of branches by the existing banks can be a method of preventing competition from opening branches in the same area. Above all, security issues can make customers consider that branch banking is superior to Internet banking, because there is better trust in the traditional transactional system. Body of Paper Pros and Cons of Internet banking Pros: Lowered transaction costs: Internet is probably the most important cost effective distribution channel for the banking sector, primarily due to two factors: widespread Internet access and its low costs, which minimizes transaction processing costs, and the reduction of the number of brick and mortars branches required to service an equivalent number of customers, which dramatically lowers overhead costs [5]. Convenience: Unlike a banks branch, Internet banking sites never close; theyre available 24 hours a day, seven days a week, and theyre only a mouse click away.   Ubiquity: If a money problem arises while clients are out of their residence state or out of the country, they can log on instantly to the Internet banking application and take care of business-24/7.   Transaction speed: Internet banking sites generally execute and confirm transactions at or quicker than ATM processing speeds.   Efficiency: Clients can access and manage all of their accounts, including Individual Retirement Accounts, CDs, even securities, from one secure site.   Effectiveness: Many Internet banking sites offer sophisticated tools, including account aggregation, stock quotes, rate alerts and portfolio managing programs to help clients manage all of their assets more effectively. Most are also compatible with money managing programs.[6] Higher loyalty rates: Pure Internet bankers show slightly higher loyalty rates than their multi-channel counterparts. According to a study conducted in 2000 in the USA, 84 percent of Internet bankers had only one banking relationship, while 79 percent of multi-channel bankers had one relationship.[5] Younger public: Pure Internet bankers are more youthful than the multi-channel bankers. In accordance with the above mentioned study, forty-four percent of pure Internet bankers were 35 and younger, compared to 30% of the multi-channel bankers.[5] Cons: Trust: Trusting an Internet banking system is an issue for two main reasons: identity theft and operator error. If clients use a non-secure wireless Internet connection, it might not be a good idea to use online banking. Its quite easy for a savvy ID thief to view the personal information of the clients. In regards to operator error, some users worry that they might have pushed the transfer button too much, or not enough.[6] Risks: Internet banking sites bring a high level of risks, such as: operational, legal, reputational or systemic risks and even strategic risks. Internet banking does not necessary open up new risk categories, but rather accentuates the risks that any bank faces. Security controls: Security controls need special attention because of the open nature of the Internet and the pace of technological change. Specific focus areas include: Authentication-This means ensuring customers are verified and their identities established before conducting business over the Internet. Passwords, biometric methods, challenge-response systems, public key infrastructure are some of the ways of strengthening authentication. There is a growing trend towards single-sign-on applications, where the customer needs only a single ID to access his entire relationship. These increase the risk of compromise. Nonrepudiation-Banks should make certain that customers who transact on the Internet cannot later deny having originated the transactions. Using techniques like PKI (digital certificates), strong nonrepudiation can be achieved. However, legal enforceability in many countries is still suspect. Segregation of duties-As in any traditional process, segregation of duties is vital to prevent perpetration of fraud by any one individual.[7] Delays in account activation: Customers may need to face a waiting period between signing up for Internet banking and receipt of the ID and password necessary for account activation and also make other arrangements in case their access is temporarily denied because of various reasons. Also, the clients might need some time to get accustomed with the banks website and set up account information. Delays in processing the payments: Even if the Internet banking platforms can be accessed 24 hours / day, the majority of the payments are processed only within the working hours of the banks. That is why, if clients choose to pay bills online, they have to make sure that recipients are capable of processing electronic payments in time. Otherwise, it may take several days for the payments to be credited to the right accounts, which could result in accumulated late charges. Lack of official proof of payment: If something goes wrong with the online money transactions (errors, late charges etc), clients might need official proofs of the payments they did. The fastest way to obtain such a proof is by printing out a hard copy of the payment order directly from the system. Unfortunately, in most of the cases, the printings are not considered official proofs so in order to get some; clients will have to visit the nearest banks branch. Technical problems: Any system that comprises complex technology needs maintenance and it is prone to occasional technical problems. Under such circumstances, Internet banking applications might be temporarily unusable, which means that the clients cannot access their accounts. Rapid obsolescence of the sites layout: Internet banking sites change very fast. Even the largest banks, periodically upgrade their online programs, adding new features in unfamiliar places. In some cases, clients can be perplexed by such changes. Lack of human touch: There are many devotees to community banking to say that such ways to interact with a bank are not successful because people are dependent to face-to-face banking services. In their opinion, the lack of human contact is frustrating to customers.[1] Pros and Cons of branch banking Pros: Security The branch banking is less risky than Internet banking and has greater capacity to handle risks. The losses incurred by some branches may be offset by the profits earned by other branches.[9] Diversification A branch banking organization can easily diversify its sources and uses of funds among various users. It can direct funds into a market requiring financing. Deposits are received from the areas where lots of savings and loans are extended in those areas where funds are scarce and interest rates are high.[9] Large-scale operations Under branch banking system, a bank with a considerable number of branches usually processes huge financial resources and enjoys the benefits of large-scale operations. Over the Internet, clients tend to operate only with smaller amounts of money. Low degree of customers specialization Traditional banking implies less-skilled and less affluent clients than Internet banking. It is a fact that in order to be able to use Internet banking applications clients need the right technical facilities and minimal Internet and computer knowledge. Legislative stability State laws governing the organizational structure of branch banking are stable and clear compared with the legislative framework that governs the virtual environment. In terms of the internets legislative framework things can be radically different from one country to another. Specialized consultancy Community banking implies the presence of highly trained and experienced staff in the branches. This personnel is appointed to certain categories of clients and contributes directly to an increased efficiency of the bank client relationship. Cash transactions are possible Even perpetual declines in the demand for cash transactions are a reality, such phenomenon pose no real threat to the traditional methods that involve paper money. Those kinds of transactions (cash based) continue to be an important part of each and every economy. Higher rates of deposit attraction: Based on the lack of liquidity that occurs at the international level, one of the highest priority items right now for bankers is the deposit attraction. It is much efficient to attract deposits through physical branches than it is by using remote deposit capture (RDC  [1]  ) systems. Tradition: The classical branch banking is hard to compare with the Internet banking in the field of establishing close personal relationship with the customers, owing to considerations such as: the short term experience and tradition that Internet banking has; the differences in the cultural backgrounds of the clients etc. Cons: Costs bank branches are not cheap to set up. Depending on the  banks development goals and the jurisdiction the bank chooses, new branches may need to be started. Setting up a new branch may mean steep legal fees, corporate or account registration fees and in some cases banks are even required to own property (immobile) in the country in which they intend to operate. Insufficient parking spaces extensive urbanization is largely responsible for one of the most common todays problem: insufficient parking spaces in downtown and suburban areas of cities. If we add traffic congestions to it, we might find a good reason for customers to renounce visiting a banks branch. Personnel risks: The vast majority of staff in any bank is trustworthy and honest. However, banks are now beginning to realize and understand the scale of the threat posed by the small proportion of staff who act dishonestly and defraud their employer [10]. Following recent complaints, Brasov Police (Romania) applied to Credit Europe Bank a penalty of 50,000 lei and ordered to repay the stolen money to the injured clients within 15 days. It has been determined that the local director of operations, three operators and a cashier made fraudulent banking transactions on behalf of the banks clients, diverting more than 2 mil Euros in the past 7 years.[11] Insufficient specialized personnel: Sometimes, the expansion of banks in certain new locations exceeds the possibilities that the local labor markets have in terms of specialized staff. Under such circumstances banks have to headhunt local specialists, relocate internal employees or train new ones. All those solutions involve considerable costs. Conclusions The choice of whether or not to renounce to the click and mortar model of banking in favor of banking online, depends on many variables. Although the benefits of online banking are undeniable, there are some inconveniences and concerns of which bankers should be aware before making such an important strategic move. A comparative study conducted by the Research Institute of Applied Economics in 2008, over four important European countries (Finland, Spain, Italy and the UK) shows that the performance of different online banking models over the period 1995-2004 are not worse in terms of average returns to assets (or equity) than the ones obtained by the branch banking models. The study also reveals the fact that Internet banks are hard to distinguish from banks that adopt both click and mortar strategies. Country specific features appear to be more important in explaining differences across banks. That is why the researchers explain the performance of banks by a group of selected bank-specific features, but also add country-specific macroeconomic indicators and information technology related ratios. The strategic initiative of banking groups to incorporate internet banks seems to reflect some competitive edge that these banks have in their business models. The management of these banks is generally more capable of handling personnel and other costs. Personnel expenses are comparatively low, but the costs for IT are disproportionately high.[12] Others studies show that multi-channel banks draw highest traffic rates on their Internet banking platforms than the pure Internet banks, due to their off-line channels, brand awareness and existing customer base.[5] Under the same current of opinion there is a thesis according to which clients interested in value added products still prefer interaction with a physical branch. It is a fact that Internet banks need to reach a minimum dimension in order to become profitable. That is why good client adoption rate is a must for the Internet banks. Unfortunately this rate does not depend solely on the skills of the initiators but also on some external factors to the banking industry (egg: the percentage of households with access to internet at home, mass access to the specific technology, a higher broadband penetration rate etc). In terms of client adoption rates, trust is also very important. Even if the clients can see the benefits of Internet banking, they may be unwilling to subscribe if they do not trust or have much experience with the Internet. On the other hand, people may only sign up for limited services like account viewing. This will save them from safety concerns but will still give them daily access to account activity.[13]Under the circumstances, we should expect that the impact of Internet banks may not be strong enough to affect the branch banking system as a whole. However, Internet banks certainly contribute to increase transparency on specific products, like current accounts, allowing for comparisons among banks that were previously more difficult. [12]

Femininity and Gender Roles in Films The Graduate and The Last Picture Show :: Gender Stereotypes, Sex-role Stereotypes

  Ã‚  Ã‚  Ã‚  Ã‚  Society has set certain standards that women are supposed to follow. The most common image of women is that they are very passive and try to avoid conflict in any situation. More and more in society women are breaking down the social barriers that confine them to their specific roles. The movies The Graduate and The Last Picture Show reveal to viewers a side to females that is very nontraditional. These two movies help to show how women are rebelling against sexual social norms, and they are taking a more active and aggressive role when dealing with heterosexual relationships.   Ã‚  Ã‚  Ã‚  Ã‚  Women in today’s society seem to be having a very difficult time expressing themselves without dealing with lots of criticism. Common values are standing in the way of women’s drive toward molding themselves into whatever they desire. Our culture has made standards about how should women look, act, and conduct themselves that greatly limits what they can do, and still gain respect. Martin S. Fiebert and Mark W. Meyer state that, â€Å"[there are] more negative [gender] stereotypes for men than for women.† This idea doesn’t seem to have a great amount of validity in our present society. Society set certain standards that men are supposed to live up to such as strength and confidence, which are more behavioral characteristics. Women seem to be more trapped than men by societies standards because they are supposed to live up to standards dealing with beauty and size, which are more physical characteristics These specific guidelines have be en set by society that are sometimes unattainable for a majority of women. The women that follow the specific criteria are greatly respected, and the ones that try and be innovative usually are criticized if not disliked.   Ã‚  Ã‚  Ã‚  Ã‚  The movie The Graduate depicts a story about an older woman named Mrs. Robinson who is tired with her marriage and sex life and decides to spice up her life a bit with a different man. She notices a youthful man named Benjamin Braddock who just graduated from college and is very inexperienced sexually. She decides to seduce the young man, and does it quite successfully even though she is a married woman with a daughter the same age as Benjamin. Most mothers would consider Mrs. Robinson’s situation as inappropriate because it does not send the traditional image to her daughter of what is right for women to do. While trying to seduce Benjamin, Mrs.

Rocking Horse Winner and The Destructors Essay -- Graham Greene D.H. L

Rocking Horse Winner and The Destructors There are many differences and similarities between Graham Greene’s â€Å"The Destructors† and D.H. Lawrence’s â€Å"Rocking Horse Winner.† One general difference is that in â€Å"The Destructors† the setting is in Great Britain, after the bombing had happened during World War 1, when the buildings were destroyed. The setting of â€Å"Rocking Horse Winner† is a suburban community located on the outskirts of Baltimore, Maryland. This one distinct difference affects the entire background of each story. The setting of â€Å"The Destructors† brings mood and feeling into the story were ass the setting of â€Å"Rocking Horse Winner† is just a general setting which could be changed and would not have a significant affect on the story as a whole. One general similarity between the two stories is that they both have a young boy as the main character, but the use of this character is very different in each story. The boy in â€Å"Rocking Horse Winner† is more innocent and unknowing of the evil the world can hold, he also hasn’t reached the rebellion stage of adolescence. In the other story â€Å"The Destructors† you have â€Å"T† who comes from a high class English family but is forced into poverty by the war, but he has already begun his rebellion against what is â€Å"good.† The similarities and differences between money, class, and family values in the stories are much more significant because they have more affect on each story and on the reader. One of the key differences between â€Å"...

Computers And Strategic Games :: Technology Thinking Papers

Computers and Strategic Games We all know that computers can help a jumbo jet land safely in the worst of weather, aid astronauts in complex maneuvers in space, guide missiles accurately over vast stretches of land, and assist doctors and physicians in creating images of the interior of the human body. We are lucky and pleased that computers can perform these functions for us. But in doing them, computers show no intelligence, but merely carry out lengthy complex calculations while serving as our obedient helpers. Yet the question of whether computers can think, whether they are able to show any true intelligence has been a controversial one from the day humans first realized the full potential of computers. Exactly what intelligence is, how it comes about, and how we test for it have become issues central to computer science and, more specifically, to artificial intelligence. In searching for a domain in which to study these issues, many scientists have selected the field of strategic games. Strategic games requ ire what is generally understood to a high level of intelligence, and through these games, researchers hope to measure the full potential of computers as thinking machines (Levy & Newborn 1). From the beginning, some have argued that computers would never be good at strategic games until humans themselves understood how they themselves played and then modeled computers to play the same way. Most computer scientists felt that humans carried out highly selective searches, and programmers initially set out to have their programs do the same. It was believed that special-purpose computer languages in which gaming concepts could be easily expressed were necessary. There were some that argued that although human intuition could not be programmed, it was required for top-level play. Computers have improved gradually over the years from the point of barely making legal moves to the current state of being world-class players. On the surface, they do not seem to imitate the human thought process, but upon closer examination, one begins to sense that they do. How exactly do computers play strategic games? The best way of answering this question is to look at how computers play the g ame of chess, as this game in order to be mastered requires what we consider to be the highest level of intelligence. Among all the strategic games, the game of chess has been studied the most by AI researchers with the objective of making chess-playing machines that can defeat the best human players.

No Link Between Autism and Vaccination

According to the World Health Organization and the American Psychological Association, autism is a developmental disability, manifesting itself before the age of three, and resulting from a disorder of the central nervous system.   The developmental disability is diagnosed with the use of specific criteria for impairments in the areas of communication, basic social interaction, the interests of affected individuals, and their imagination as well as activities.   Autistic children are known to be slow at basic processes like language acquisition that healthy children are known to learn quickly (â€Å"Autism†). The causes of autism are controversial, which is why it is possible for people to formulate a host of theories on the causes of this developmental disability (â€Å"Autism†).   A British study published in February 1998 was misinterpreted by countless people who believed that the data provided proof that the measles, mumps, rubella (MMR) vaccine was responsible for autism in children.   The study was conducted by a team of thirteen scientists with Dr. Andrew Wakefield of Oxford University as the team leader. After it was discovered that parents had begun to fear the MMR vaccine because a debate had been waged with regards to the data presented in their study, ten of the thirteen authors of the study report made the following statement which was published on the BBC website: â€Å"We wish to make it clear that in this paper no causal link was established between MMR vaccine and autism, as the data were insufficient† (Jackson). The demand for vaccination fell in the United Kingdom after the data in the above mentioned study had been misunderstood, and the misinterpreted information had been publicized.   This meant that children could no longer be protected from measles, mumps, and rubella.   In point of  fact, it was found that a significant number of families had entirely given up on the idea of vaccination for their children. Some parents had opted for single vaccines rather than the MMR at the time, but health organizations and the UK government warned that even single vaccines put children at risk (Burke).   What is more, even some doctors in the United States had begun to believe that the MMR vaccination was responsible for autism.   Globalization had spread the rumor overseas.   According to Dr. Mary Megson from Virginia, The segment of children with â€Å"regressive autism,† the form where children develop normally for a period of time then lose skills and sink into autism, most commonly at 18-24 months of age, is increasing at a phenomenal rate.   I am seeing several children in the same family affected, including in the last week four cases of â€Å"autistic regression† developing in four-year-old children after their MMR and DPT vaccination.   In the past, this was unheard of. The doctor from Virginia advised that the implementation of safe vaccine policies should become a first priority, seeing that vaccination cannot be kept away from children (Megson).   The doctor had believed that there was definitely a link between autism and vaccination.   As a matter of fact, many doctors believed what Dr. Megson had believed.   This is because the link between MMR vaccination and autism was that of â€Å"coincidental-timing.†Ã‚   In other words, the symptoms of autism began to occur around the same time as the vaccination. Hence, parents began to falsely believe that the vaccine was indeed responsible for autism.   Dr. Ken Haller, who works as a primary care pediatrician with the Cardinal Glennon Children’s Hospital explained  the false belief thus: â€Å"When something terrible happens to a child, everyone wants a reason for it†¦Ã‚   As a physician, it's very difficult for me, when I see a kid who's diagnosed with autism or a seizure disorder, to say we have no idea why this happened.   But people want to grasp onto something; that's human nature. (Jackson)† The â€Å"insufficient† data in the study conducted by Dr. Wakefield and his colleagues could not find a link between autism and vaccination.   So, two different groups of investigators in the United States attempted to find out whether there was truly a link between autism and vaccination.   Dr. James A. Kaye and his colleagues at the Boston University used the United Kingdom General Practice Research Database to find out whether 254 boys suffering from autism in their study were actually suffering because of MMR vaccination. Dr. Loring Dales and her colleagues at the California Department of Health Services in Berkeley performed a similar study during the same time.   Both of these studies eventually showed that there is no link whatsoever between autism and vaccination.   The results of both of these studies actually showed that while the use of vaccination remained constant over time, the cases of autism increased dramatically among children without vaccination being responsible for the increase (Kubetin). Although it had already been clearly proven that there is definitely no link between autism and vaccination, the developed world where the debate on autism and vaccination had been waged was seeking a truly comprehensive study to show whether there really is a link between autism and vaccination, or not.   K. Madsen, A. Hvii, and M. Vestergaard report on exactly the kind of study that was being sought and finally conducted on Danish children: This is the most direct evaluation of whether MMR causes autism published to date. Though all epidemiological studies conducted in recent years have found no association between the MMR vaccine and onset of autism, design limitations have left some doubt about this issue.   This historical cohort included all Danish children born between 1991 and 1998 when prevalence rates for autism and autistic spectrum disorders were increasing.   Because of the thoroughness of the Danish system of registration, ascertainment of vaccination status and health problems was remarkably accurate and complete.   Since the cohort was composed of the entire population, both vaccinated and unvaccinated children had the same risk of autism prior to exposure to the vaccine.   Nearly all children were accounted for at the end of the study period.   Specialists using the same diagnostic classification system made the diagnosis of autism in a uniform manner. No doubt, this was the comprehensive study with ‘sufficient data’ that parents were seeking the results of.   The design of the study was virtually immaculate.   Most importantly, the study showed once again that there was no difference in the risk of autism in the children that were vaccinated verses those that were not vaccinated.   Moreover, the cases considered as part of the study were not clustered at any point after the immunization.   Madsen et al. report that the registry data that was used did not contain information on children that were suffering from developmental regression.   Hence, the issue that there might be children who show vulnerability to vaccination, could not be ruled out.   If there is a group of such children, the risk for vaccinated  children would be greater than 1.   However, the opposite turned out to be true – that is, there is definitely no risk of autism in children especially because of vaccination. Because the size of the sample of children studied was extraordinarily large, and there was no evidence to show that there is a link between autism and vaccination, Madsen et al. concluded that parents should fearlessly continue to vaccinate their children in order to avoid future outbreaks of disease.   Given that parents had previously only trusted false interpretations of the British study that had seemed to show a link between autism and vaccination, it is now time to give up the false belief entirely.   Science is based on real facts, which is why we all trust scientific information. We have been shown through several studies that there is certainly no link between autism and vaccination.   There have been more studies of the same kind with the same results that we have not discussed.   Future studies may similarly show that there is no link between autism and vaccination.   Even so, parents cannot keep their children from immunization waiting for future studies of the same kind, churning out the same results.   The future of children is at stake without vaccination.   The scientific evidence that has been found thus far is sufficient. Works Cited â€Å"Autism.† (2007). Wikipedia. Retrieved from http://en.wikipedia.org/wiki/Autism. (4 April 2007). Burke, Maria. â€Å"Every parent's choice? Autism and vaccination — the jury's out.† Chemistry and Industry (2002, February 18). Jackson, Harry Jr. â€Å"Debate on autism and vaccination started after British medical study.† St. Louis Post-Dispatch (2004, May 28). Kubetin, Sally Koch. â€Å"MMR Vaccination Not Tied to Rise in Autism Rate.† Clinical Psychiatry News (2001, July 1). Madson, K., A. Hvii, and M. Vestergaard. â€Å"There is little evidence that combined vaccination against measles, mumps, and rubella is associated with autism.† Evidence-Based Mental Health (2003, May 1). Megson, Mary. â€Å"Autism and Vaccinations.† The Weston A. Price Foundation (2004, March 16). Retrieved from http://www.westonaprice.org/children/index.html. (3 April 2007).         

Our Enviorment

The earths population is growing every day. Every second, on average, five children are born somewhere on the earth. This is a growing rate of 10,000 new births per hour, 90 million per year. The world population is currently 5. 8 billion. The current growth rate is 1. 7%, if this continues the population will double in 41 years. The largest populated country is China, and this is by a land sweep. The United States is third in population, India being second. O-zone Depletion is the ozone levels in the stratosphere over the South Pole that are dropping precipitously during September and October every year at the end of the, polar winter. This has been happening since 1960 and maybe earlier just unnoticed. The largest ozone hole was reported in Antarctica in 1997. Approximately 10% of all stratospheric ozone was destroyed in 1997. The loss of ozone is in result of UV reaching the earth in result of one million more skin cancers. The extremely cold winters in Antartica, that cause ice crystals are also a factor in the depletion. Human on Earth release many chlorine-containing molecules into the ozone that are harmful. These things are very persistent and they keep destroying our ozone. Global warming is said to accelerate if the ozone was restored. When one environmental factor is destroyed, another is affected. Burning fossil fuel, agriculture, deforestation, and Industrial processes are all factors in global warming. Many anthropogantic gases cause global warming such as, carbon dioxide, methane and nitrous oxide. Acid Rain is the deposition of wet acidic solution or dry acidic particles from the air. Air pollutants, including mospheric acids that can be transported long distance are all known as acid rain. The air pollutants are said to be affecting the lakes in North America and destroying many forests. Acid Rain also destroys many monuments and buildings. There are many different hazardous things affecting our environment. Many people only look at the murder, deaths, and pollution here on earth that are visible. What people fail to notice is there are many hazards happening to our earth that can not be seen.

Doe Season

Doe Season In the short story Doe season, David Kaplan creates a character named Andrea, who would rather be called Andy. Doe Season is not simply a story about a young girl’s hunting trip with her father and friends. During the few days that Andy is on the hunting trip, she takes an incredible journey trying to find out who she really is. Usually, hunting deer is an event reserved for young men and their fathers. Yet, it is through this outing that Andy experiences a rite of passage into womanhood. All through her life Andy has acknowledged herself as being able to relate to male figures and being more similar to her father than her mother.Andy is a young girl who enters the world of a boy's rite of passage to adulthood, experiences an internal journey through the group’s teasing, the killing of the doe, and the transformation of changing from Andy to Andrea. As Andy reflects on past journeys, the family trip to the beach stands out in her mind. She is very uncomfortab le with her feminine side. Unlike her mother, Andy and her father were both nervous in the ocean. Her mother swam and splashed with animal-like delight while her father smiling shyly, held his white arms above the waist-deep water as if afraid to get them wet (513).Andy associates more readily with her father. The naturalness of womanhood only makes Andy uncomfortable. After her mother’s top falls down in the ocean, Andy is embarrassed and quickly looks around to see if anyone has noticed (514). â€Å"The nipples like two dark eyes,† symbolizes Andy’s feelings that being feminine is similar to being grotesque instead of having elegant and beautiful qualities. Yet, this whole time Andy is unconcerned if anyone has noticed how foolish her father must look in the water trying to stay dry (514).In the beginning of the story, there is emphasis on the woods always remaining the same. The woods stretch inevitably and offer a sense of security and safety. Even while hun ting, the same woods lead back toward home where Andy’s mother is waiting for them. She is there and we are here, the thought satisfied Andy (511). When Mac, Charlie’s son, mentions to Andy that Canada is nearby, Andy rejects the idea. These same woods could not possibly go to a foreign country that is not part of home. Just as Andy is emerging into a new person, the woods around her are no longer the same s they were when she originally left home by the end of the journey. Both Charlie and Mac do not like, nor understand the idea that Andy is coming along on their hunting trip to the Pennsylvania countryside. Charlie continually questioning Andy’s father: Charlie Spoon was driving. â€Å"I don’t understand why she’s coming,† he said to her father. â€Å"How old is she anyway—eight? † â€Å"Nine,† her father replied. â€Å"She’s small for her age. † â€Å"So—nine. What’s the difference? Sheâ €™ll just add to the noise and get tired besides† (511). This goes to show that Charlie does not believe that girls or women should go hunting.He does not think that Andy is capable of keeping up with the men, this is very stereotypical. Culture has changed and it is now acceptable for women to go hunting and do outdoor activities. There are many women and girls who go hunting with their fathers in today’s world, but there are still men that think it’s a man’s job. Andy’s father does not see a problem with Andy going hanging with the guys. He sticks up for her every time Charlie and Mac ask why she’s coming with. When Charlie repeatedly stated that he didn’t understand why she was coming, Andy’s father says, â€Å"She can walk me to death.And she’ll bring good luck, you’ll see† (511). He is okay with Andy coming along because she wants too. He sees no difference between him and Andy going hunting than Ch arlie and Mac. Doe Season ends with Andy watching â€Å"her father’s knife sliced thickly from chest to bell to crotch† (521). When Andy’s father begins to gut the deer, Andy has an epiphany. She realizes that, no matter how much she tries, she cannot become part of the male society. She then runs away from everyone. This gesture of turning her back and fleeing from her male companions shows that she finally accepts the fact that she is different from men.The transformation within her is already complete. Then she listens to the sound of the wind which aptly reminds her of the â€Å"terrible, now inevitable sea† (521). The sea now becomes inevitable, owing to the fact the she recognizes she can no longer deny her true identity. She turns from the woods. Which suddenly became strange to her, to the calling ocean, heeding her real destiny- that of becoming a woman. Work Cited Kaplan, David Michael. Doe Season. Literature. Literature: Reading, Reacting, Writ ing. EdLaurie G. Kirszner and Stephen R. Mandell. 8th ed. Boston: Wadsworth, 2012. 511-521. Print. Doe Season Doe Season In the short story Doe season, David Kaplan creates a character named Andrea, who would rather be called Andy. Doe Season is not simply a story about a young girl’s hunting trip with her father and friends. During the few days that Andy is on the hunting trip, she takes an incredible journey trying to find out who she really is. Usually, hunting deer is an event reserved for young men and their fathers. Yet, it is through this outing that Andy experiences a rite of passage into womanhood. All through her life Andy has acknowledged herself as being able to relate to male figures and being more similar to her father than her mother.Andy is a young girl who enters the world of a boy's rite of passage to adulthood, experiences an internal journey through the group’s teasing, the killing of the doe, and the transformation of changing from Andy to Andrea. As Andy reflects on past journeys, the family trip to the beach stands out in her mind. She is very uncomfortab le with her feminine side. Unlike her mother, Andy and her father were both nervous in the ocean. Her mother swam and splashed with animal-like delight while her father smiling shyly, held his white arms above the waist-deep water as if afraid to get them wet (513).Andy associates more readily with her father. The naturalness of womanhood only makes Andy uncomfortable. After her mother’s top falls down in the ocean, Andy is embarrassed and quickly looks around to see if anyone has noticed (514). â€Å"The nipples like two dark eyes,† symbolizes Andy’s feelings that being feminine is similar to being grotesque instead of having elegant and beautiful qualities. Yet, this whole time Andy is unconcerned if anyone has noticed how foolish her father must look in the water trying to stay dry (514).In the beginning of the story, there is emphasis on the woods always remaining the same. The woods stretch inevitably and offer a sense of security and safety. Even while hun ting, the same woods lead back toward home where Andy’s mother is waiting for them. She is there and we are here, the thought satisfied Andy (511). When Mac, Charlie’s son, mentions to Andy that Canada is nearby, Andy rejects the idea. These same woods could not possibly go to a foreign country that is not part of home. Just as Andy is emerging into a new person, the woods around her are no longer the same s they were when she originally left home by the end of the journey. Both Charlie and Mac do not like, nor understand the idea that Andy is coming along on their hunting trip to the Pennsylvania countryside. Charlie continually questioning Andy’s father: Charlie Spoon was driving. â€Å"I don’t understand why she’s coming,† he said to her father. â€Å"How old is she anyway—eight? † â€Å"Nine,† her father replied. â€Å"She’s small for her age. † â€Å"So—nine. What’s the difference? Sheâ €™ll just add to the noise and get tired besides† (511). This goes to show that Charlie does not believe that girls or women should go hunting.He does not think that Andy is capable of keeping up with the men, this is very stereotypical. Culture has changed and it is now acceptable for women to go hunting and do outdoor activities. There are many women and girls who go hunting with their fathers in today’s world, but there are still men that think it’s a man’s job. Andy’s father does not see a problem with Andy going hanging with the guys. He sticks up for her every time Charlie and Mac ask why she’s coming with. When Charlie repeatedly stated that he didn’t understand why she was coming, Andy’s father says, â€Å"She can walk me to death.And she’ll bring good luck, you’ll see† (511). He is okay with Andy coming along because she wants too. He sees no difference between him and Andy going hunting than Ch arlie and Mac. Doe Season ends with Andy watching â€Å"her father’s knife sliced thickly from chest to bell to crotch† (521). When Andy’s father begins to gut the deer, Andy has an epiphany. She realizes that, no matter how much she tries, she cannot become part of the male society. She then runs away from everyone. This gesture of turning her back and fleeing from her male companions shows that she finally accepts the fact that she is different from men.The transformation within her is already complete. Then she listens to the sound of the wind which aptly reminds her of the â€Å"terrible, now inevitable sea† (521). The sea now becomes inevitable, owing to the fact the she recognizes she can no longer deny her true identity. She turns from the woods. Which suddenly became strange to her, to the calling ocean, heeding her real destiny- that of becoming a woman. Work Cited Kaplan, David Michael. Doe Season. Literature. Literature: Reading, Reacting, Writ ing. EdLaurie G. Kirszner and Stephen R. Mandell. 8th ed. Boston: Wadsworth, 2012. 511-521. Print.

Challenges of Harmonization of Accounting System

QUESTION: Discuss the challenges of harmonization of accounting system. Accounting Standards are the statements of code of practice of the regulatory accounting bodies that are to be observed in the preparation and presentation of financial statements. The Generally Accepted Accounting Principles is comprised of a large group of individual accounting standards. Accounting Standards in other words can be stated as rules which govern the preparation of financial statements. They are the generally accepted accounting principles (GAAP). Where by accounting practices are the actual used practices by accountants.They are influenced by Accounting Standards, which govern the preparation of financial reports. Harmonization of accounting standards† can be defined as the continuous process of ensuring that the Generally Accepted Accounting Principles (GAAP) are formulated, aligned and updated to international best practices (GAAPs in other countries) with suitable modifications and fine t uning considering the domestic conditions. Harmonization is the process of increasing compatibility of accounting practices by setting bounds on their degree of variation.Harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). According to Wolk et al. described harmonization of Accounting Standards as â€Å"the co-ordination or similarity among the various sets of national Accounting Standards and methods and formats of financial reporting†. (Kleekamper et al. , 2002) Kleekamperet al. xplain, that the aim of the international harmonization process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international Comparability of financial statements. International accounting harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29).This harmonization is needed due to the globalization of businesses and services and increase in cross-border investments and borrowings and academicians, regulators and governments have been constantly striving to harmonize the local/domestic Accounting Standards(AS), also referred to as Generally Accepted Accounting Principles (GAAP), with the International Accounting Standards (IAS) issued by the UK based International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee-IASC).The IASB has been trying to harmonize international accounting principles since 1973. Further, the IASB and the International Organization of Securities Commissions (IOSCO) have been join tly working on harmonization since July 1995, and in May 2000 the IOSCO finished its review of the IAS and recommended usage of certain IAS, supplemented with reconciliation, disclosure and interpretations. Some benefits of harmonization of accounting practices is as follows * It ensures reliable and high quality financial reporting and disclosures. In certain cases, it can prove to be crucial to the economic and financial development of a country * It enables a systematic review and evaluation of the performance of a multinational company having subsidiaries and associates in various countries wherein each country has its own set of GAAP * It makes the comparison of the performance of a company against its domestic and international peers easier and more meaningful * It is a precursor for accessing international capital markets which can, in turn, reduce the capital cost and consequently, improve the performance of a company * Multinational companies, the multinational companies be nefit from closer harmonization for the following reasons a) Access to international finance is easier, the international financial markets understand the financial information presented to them more easily. If the information is provided on a consistent basis between companies irrespective of their country of origin. b) Improved management control, in a business operating in several countries management control is improved. Internal financial information is more easily prepared on consistent basis if externally required financial information is required on a uniform basis. c) Consolidation of financial statement is easier ) A reduction of auditing cost due to harmonized accounting practices and standards. e) A transfer of accounting staff across national borders would be easier f) It would be easier to comply with reporting requirements of overseas stock exchanges. g) Appraisals of foreign entities for take over and mergers would be more straightforward. * International economic gr oupings, international groupings like EU (European Union) could work more effectively if there were international harmonization of accounting policies. Part of the function of international groupings is go make cross-border trade easier. Similar to accounting regulation would help this process. Government of developing countries would save time and money if they would adopt international standards and, if these were used internally, governments of developing countries could attempt to control the activities of foreign multinational companies in their own country. These companies could not hide behind foreign accounting practices which are difficult to understand. * Tax authorities, it will be easier to calculate the tax liability of investors, including multinationals who receive income from overseas sources. * Large accounting and auditing firms would benefit as accounting and auditing would be much easier if similar accounting practices existed throughout the world.Despite the imp ortance of harmonizing accounting standards, there still challenges facing harmonization of accounting standards between the member countries using IFRS (international financial reporting standard) and also between United States using US GAAP. These challenges are brought about different tax laws, different culture, different legal requirement, nationalism and different needs of financial statements. Speaking of harmonization we should put in consideration of International accounting standard board (IASB) based in UK and Financial accounting standard board (FASB) based in US. The  International Accounting Standards Board  (IASB) is the independent,  accounting standard-setting body of the  IFRS Foundation.The IASB was founded on April 1, 2001 as the successor to the  International Accounting Standards Committee  (IASC). It is responsible for developing  International Financial Reporting Standards  (the new name for  International Accounting Standards  issued afte r 2001), and promoting the use and application of these standards. The  Financial Accounting Standards Board  (FASB) is a private,  not-for-profit organization  whose primary purpose is to develop generally accepted accounting principles  (GAAP) within the  United States  in the public's 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.It was created in 1973, replacing the  Committee on Accounting Procedure  (CAP) and the  Accounting Principles Board  (APB) of the  American Institute of Certified Public Accountants  (AICPA). The FASB's mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals. * Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. * Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. * Promote  international convergence of accounting standards  concurrent with improving the quality of financial reporting. * Improve common understanding of the nature and purposes of information in financial reports. The two boards have been making efforts to harmonize the accounting principles, as of September 2011, there was a push to harmonize, or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with International Accounting Standards (IAS).The rationale is that it would level the playing field for global businesses by providing regulators, auditors and decis ion-makers (investors) uniform information based on the same accounting methodologies. Supporters believe that this would improve accountability, reduce international transactional and exchange rate risks and improve information transfer to enhance economic policy decision-making. The difference between IAS and US GAAP is that the former is more principle based and the later is rule based. The following are Challenges to harmonization of accounting systems. Licensing and Enforcement, Individual accountants, CPAs and tax lawyers worldwide would need to comply with and obtain licensing through an internationally accepted rules-making body. If he international body lacks enforcement authority, there is no prosecutorial authority for breaking international laws. However, if the international body does have prosecutorial authority over a U. S. citizen, there would arise jurisdictional and constitutional issues regarding the rights of an international body's rights to prosecute an America n under international law. Finally, issues arise from the perspective of U. S. -only based businesses regarding forced compliance IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days.One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time.Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth Difference purpose of financial reporting, in some countries the purpose is solely for tax assessment, while others it is for investor decision making, Different legal systems, these prevent the development of certain accounting practices and restrict options available. The Accounting world can be divided into â€Å"those countries which have a ‘legalistic’ orientation toward accounting and those with a ‘non legalistic’ orientation† (Nobes et al. , 1997:8). The non-legalistic approach can be found in countries, which use common law. In Common law countries, Accounting does not depend upon law. Accountants (professional organizations) arrange accounting rules. Hence, it is the private sector, which determines Accounting and not the law (Choi et al. , 2002). The task of the legal system is to give an answer to a specific case rather than to formulate general rules for the future (Choi et al. 2002). The legalistic approach can be found in countries, which use the so called code (or codified) law. In contrary to the common law, the codified law system needs to develop rules in detail for the Accounting and financial reporting (Nobes, 1994). This means that â€Å"Accounting rules are incorporated into national law and tend to be highly prescriptive and procedural† (Choi et al. , 2002:43). In these countries the role of law is to describe behavior, which isconsidered to be acceptable in the society (Choi et al. , 2002). Different user groups, countries have different ideas about who the relevant user groups and their respective importance.In USA investor and credit groups are given prominence, while in Europe employees enjoy a higher profile. Provider of finance, there three main sources for external capital are shareholders, banks and government (Hill, 1999). It varies from country to country, which of these three provides most of the financial capital to companies. In countries like Germany and Italy banks provide companies with capital. In countries like England and the United States shareholders provide companies with capital. The government is the provider of capital in countries like France and Sweden. (Hill,1999) This diversity of capital providers means that Accounting Practices differ in order to satisfy needs of capital providers.In the case of shareholder ownership, (e. g. in the U. K. and the U. S. ), information disclosure will be more important than in countries, where capital is raised from banks or governments. This is explained by the fact that in the latter countries information will be transmitted more directly. (Radebaugh a nd Gray, 1997) It is impossible for a company to inform each shareholder with its specific information needs, because they are a big and unorganized group. Therefore financial statements in the US and UK are â€Å"oriented toward providing individual investors with the information they need to make decisions about purchasing or selling corporate stocks and bonds† (Hill, 1999:593).Tax laws, the key question here is to ask, how much taxation regulations determine Accounting measurements. In countries like the U. S. , U. K. and Netherlands there is no interplay between tax and Accounting law. When Accounting Standards are developed, the only focus is how to conduce the information function. Questions about taxation are not considered in those countries (Achleitner, 2000). In contrary, in nations as France and Germany, tax and Accounting Systems are ruled equal (Nobes and Parker, 2000). There is the principle of decisiveness in continental European countries. This means that the profit of the balance sheet is at the same time the foundation to snap income taxes (Achleitner, 2000).In Tanzania income tax act is in dis agreement with some accounting procedures like computation of depreciation, Bad debts and therefore disagree on how accountant compute organization profit and therefore in Tanzania should prepare to set of financial statement one for tax purposes and the other for other users of accounting information. Cultural differences result in objectives for accounting systems differing from country to country for example Islamic laws does not recognize the use of interest rate. The lack of strong accountancy bodies, many countries do not have strong independent accountancy or business bodies which would press for better standards and greater harmonization.Unique circumstances, some countries may be experiencing unusual circumstances which affect all aspects of everyday life an d impinge on the ability of companies to produce proper reports, for example hy perinflation, civil war, currency restriction. Nationalism is demonstrated in an unwillingness to accept another country’s standard. The Financial Accounting Standards Board (FASB) in the U. S. is responsible for setting accounting standards based primarily on â€Å"Federal securities laws and state CPA licensing laws. † All countries have specific securities laws, tax laws and banking and financial regulations that dictate accounting principles. Furthermore, in the United States, there are individual state laws that govern business, banking and insurance activities. Adopting international accounting standards would not only conflict with U. S. tatute law, but also constitutional law associated with â€Å"states' rights. † Stable Platform, Beginning in 2005, all 7,000 EU publicly traded companies are required to apply IFRS in the preparation of their consolidated financial statements. This represents yet another challenge as preparers of financial statements fro m Latvia to Portugal and from Poland to Sweden grapple with unfamiliar requirements. In preparation for this sweeping change, the IASB completed its â€Å"stable platform† of standards in March 2004. New and revised standards included five new IFRSs and 17 amended IASs, resulting from the IASB’s Improvements Project and Phase I of its Business Combinations Project.Some of the more significant revisions to IFRS that resulted from these projects include: * The LIFO method for costing inventories is no longer allowed; *   The concepts of â€Å"fundamental error† and â€Å"extraordinary items† are eliminated; *   Trading securities are now included in a larger defined category of financial instruments â€Å"at fair value through profit or loss† and entities may designate any financial asset or liability into this category (commonly referred to as â€Å"the fair value option†); *   Fair value hedge accounting may now be used more readily fo r a portfolio hedge of interest rate risk; *   Guidelines for share-based payments have been added;   The pooling-of-interests method for business combinations is no longer allowed; *   Goodwill is no longer amortized, and negative goodwill is not recorded in a business combination World wide acceptance, National accounting standards are highly politicized and there is often a natural tendency to place the interests of the national economy ahead of those of the global economy. Private sector businesses and professional accounting bodies also have a vested interest in accounting practices and financial reporting. Pressure from these groups to change or reject certain standards can carry a lot of weight with political decision makers. Adopting international financial standards is met with additional challenges in developing countries. They often lack the resources and infrastructure to adapt national legal and legislative frameworks in which to house the standards, making proper implementation difficult.Training and Retraining, When a country decides to harmonize with the international standards, its companies, accountants and auditors need to be retrained in the new standards and reporting procedures for financial statements. College and university programs in this field also have to undergo significant changes in order to educate new people entering the profession. Before any of this can happen, trainers and professors will require training so they can instruct professionals and students. This will require the development of new learning materials and curricula, new examinations for professional licensing and new accounting software and reporting systems. To further complicate matters, the adoption of harmonized standards has to be phased in, so for a number of years, two different systems are in operation. Such a omplex transition requires a lot of safety mechanisms to ensure it achieves uniform results. To sum up with, Harmonization of financial statem ent is very crucial for accounting profession and also for the global business growth especially for multinational companies which will now find easily in preparation of parent and subsidiary financial statement since have to be prepared according to IFRS. IFRS IS very important to developing countries like Tanzania such as increasing confidence of investors, reduce cost of doing business, facilitate smooth operation of international groupings like EAC and the countries accountant become competitive worldwide. REFERENCES WORD LENGTH: 3517 words Arbnor, I. Bjerke, B. (1997): Methodology for Creating Business Knowledge, Sage Publications, Thousands Oaks, 2nd edition. Ghauri, P. ; Gronhaug, K. (2002): Research Methods in Business Studies, Prentice Hall, London. Choi, F. ; Frost C. ; Gary, K. (2002): International Accounting, Prentice Hall, New Jersey, 4th edition. Choi, F. ; Mueller, G. (1992): International Accounting, Prentice Hall, New Jersey, 2nd edition. Epstein, B. ; Mirza, A. (2 001): IAS, Interpretation and Application, John Wiley ; Sons, New York. Ghauri P. ; Gronhaug, K. ; Kristianslund, I. (1995): Research Methods in Business Studies: A practical guide, Prentice Hall, Bodmin. Gummesson, E. 2000): Qualitative Methods in Management Research, Sage Publications, Inc, Thousand Oaks, 2nd edition. Helgesson, T. (1996): Culture in International Business: an Introduction, Academia Adacta, Lund. Hill, C. (1999): Competing in the Global Marketplace; Irwin McGraw Hill, Boston, 3rd edition. Hofstede, G. (1991): Cultures and Organizations: Software of the Mind, McGraw-Hill Book Company, New York. Howard, K. ; Sharp, J. (1983): The Management of a Student Research Project, Gower Publishing Company Ltd. , Aldershot. Johansson, L. (2000): Introduktion till Vetenskapsteorin, AIT Falun AB, Stockholm. Kam, V. (1990): Accounting Theory, John Willey and Sons, New York, 2nd edition. 70 Kleekamper, H. ; Kuhlewind, M. ; Alvarez, M. 2002): Grundlagen, Ziele, Organisation, Entwic klung und Bedeutung des IASB, in: Rechnungslegung nach International Accounting Standards (IAS), editedy by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch H. (2002), Schafer-Poeschel, Stuttgart, 2nd edition. Naciri, A. ; Hoarau C. (2001): A comparative analysis of american and french financial Reporting philosophies: the case for international Accounting Standards, in: Advances in International Accounting, edited by Sale, J; Salter, S; Sharp, D. (2001), Elsevier Sience Ltd, Oxford. Nobes, C. ; Parker, R. (2000): Comparative International Accounting, Financial Times – Prentice Hall, Hartlow. Nobes, C. 1999): Towards a General Model of the Reasons for International Differences in Financial Reporting, in: International Accounting and Comparative Financial Reporting, edited by Nobes, C. (1998), Edward Elgar Publishing Limited, Cheltenham. Nobes, C; Mueller, G; Gernon, H; Meek, G. (1997): Accounting an International Perspective, Richard D. Irwin, Inc; Chicago, 4th edition. No bes, C. (1994): Accounting Harmonisation in Europe: Process, progress and prospects, FT Business Information Ltd, London. North, D. (1990): Institutions, Institutional Change and Economic Performance, Cambridge University Press: Cambridge. Miles, M. ; Huberman, A. (1994): Qualitative Data Analysis – An expanded source book, Sage Publications, Inc, Thousands Oaks, 2nd edition. Mueller, G. 1997): Harmonization Efforts in the European Union, in: International Accounting and Finance Handbook, edited by Choi, F. (1997), Wiley and Sons, New York, 7th edition. Mueller, G. ; Gernon, H. ; Meek, G. (1991): Accounting – an International Perspective; Richard D. Irwin, Inc; Homewood, 2nd edition. Radebaugh, L. ; Daniels, J. (2001): International Business, Environment and Operations, Prentice Hall, London, 9th edition. Radebaugh L. ; Gray S. (1997): International Accounting and multinational enterprises, John Wiley and Sons, New York, 4th edition. Remenyi, D. ; Williams, B. ;Money A . ; Swartz E. (1998): Doing Research in Business and Management: An Introduction to Process and Method, SAGE Publications, London. 71 Riahi-Belkaoui, A. 2000): Accounting Theory, Thomson Learning – Business Press, Padstow, Cornwall, 4th edition. Roberts, C. ; Weetman, P. ; Gordon P. (1998): International Financial Accounting – a comparative approach, Financial Times Pitman Publishing, London. Samuels, J. ; Piper, A. (1985): International Accounting: A survery, Croom Helm, London. Wolk, H. ; Tearney, M. ; Dodd, J. (2001): A Conceptual and intestinal Approach: Accounting Theory, South-Western College Publishing, 5th edition. Wollmert, P. ; Achleitner A. (2002): Konzeption der IAS: Rechnungslegung, in: Rechnungslegung nach International Accounting Standards (IAS), edited by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch, H. (2002):, Schafer-Poeschel, , Stuttgart, 2nd edition.