Internet Pornography :: Cyberporn Research Papers

meshing Pornography Material that is reserved for adult use has been widely available to everyone via the Internet. With come on any regulation the Internet has remained untouched until a few days ago when the president passed the Communications Decency Act. This law was put into effect to put an end to the problems that have derived from the Internet. The CDA makes it a crime to knowingly dispatch indecent material that could be viewed by a minor over a computer online service or on the Internet computer network. To those heap who are found guilty of this crime could face up to two years in prison and fines of as much as $250,000. Pornography is dumb available on then net but when this law is implemented its going to drastically change the Internet as a whole. The law makes it abominable to knowingly transmit obscene or indecent material to a minor. There are some protection to online service providers such as the States Online, and Prodigy, whose systems are used for such tran smissions. Controlling cyberporn has raised many first amendment questions when the government tries to regulate who controls the flow of that information. Many people seem to think that this is the trounce way to police the internet without restricting free speech. In my opinion the only reason why pornography on the Internet is such a big topic is because children are now learning to use computers at such a young age that they can find their way to these abject group of sexually explicit sites. But in reality these pornographic related sites are only a very small fraction of the millions of sites out there on the world wide web. Their has been a large discussion of proposing a rating system. Their has been a rating system for violence, nudity, sex and language self-made with video games and movies. Threw the Recreational Software Advisory Council, hundreds if not thousands of web sites and home pages could be rated and regulated. Their would be no problems with violating cons titutional rights if this only leads to making sure that minors cannot get access to this type of information. But, as soon as the federal government decided to tell us what we can and cannot say over the Internet would be considered a violation of my first amendment rights to freedom of speech. One point brought up by author of the article I found in editor program & Publisher If hard-core pornographic materials are illegal in the mainstream distribution channels, it should be also illegal on the Internet.

Comparing Dubliners and To the Lighthouse Essay -- comparison compare

Comparing Dubliners and To the Lighthouse In Dubliners and To the Lighthouse, James Joyce and Virginia Woolf explore the depressing results of animateds devoid of growth or meaning versus those who dare to live their lives in spite of all strife and adversity. Joyce and Woolf are twain concerned with the meaninglessness of stagnant lives, the first operating in pre-WWI Ireland, the second in England during and by and by the war. The Dead and To the Lighthouse both reveal the despair of lives that occupy but do not fill the short span of time between hand over and inevitable death. With The Dead, Joyce brings his lament for Irelands plight to its depressing yet strangely peaceful conclusion. Like all the previous stories in Dubliners, The Dead gives the reader a heavy dose of the social depravity of an Ireland torn by internal war. Every superstar in the story seems so caught up in remembering the faded doughnut of the past that the living have become even more stagnant and peri shed than the dead themselves. Aunt Julia appears first as a faded flower her hair...was grayness and grey also, with darker shadows, was her large flaccid face. ...She had the appearance of a woman who did not know where she was or where she was going away (187-188). Even this initial description seems to be of one near or even past death. Even while singing more beautifully than she ever had (202-203), she seems more prepared for her funeral than Arrayed for the Bridal. She has both authored and, for every Christmas party she has ever thrown, performed this song about a wedding, and yet has never herself married or produced children. Her life, though intermittently beautiful while it has lasted, volition soon end in obscurity, fruitless, childless, wasted, as her ... ...ort of lasting meaning. What the lamented heroes of old had, and the zombie-like characters of the present generally lack, is the knowledge that the formation and maintenance of emotional bonds between military personnel beings are the only meaningful enterprise of the human spirit and the only worthwhile endeavor of the human life. Both authors make it clear that those who spend their lives going through the motions of an unemotional society waste their lives as slowly and painfully as their bodies waste away. For them, the only way to truly live ones life is to honour the feeling, the passion of the soul. Works CitedBenstock, Bernard. Critical Essays on James Joyce. G.K. Hall & Co. Boston, Massachusetts 1985.Joyce, James. Dubliners. New York Washington Square Press, 1998. Woolf, Virginia. To the Lighthouse. New York Harcourt, Brace, Jovanovich, 1989.

A Good Man is Hard to Find :: essays papers

A Good Man is intemperately to FindIn A Good Man is Hard to Find Flannery OConner tells the story of a family in route to their Florida holiday and the trouble the grandma gets them in. The grandmother does not want to go to Florida on vacation and tries many methods of changing her son, Baileys mind. Although she tries many methods, n sensation of them have the effect on him she desires. Bailey is as stubborn as his mother, completely shutting the door on every proposition his mother makes. When she finally makes some progress in delaying their travels things go horribly. Bailey and his family discover the hard way just how ironic life batch be. The grandmother uses many excuses for the family to go to Tennessee instead of Florida on vacation. The first of her many excuses is The Misfit, a serial killer that has escaped from prison and is headed toward Florida, claiming that she would never seize her children anyplace near a man like that. This didnt have the desired effect on Bailey so she explains to him and his wife how the children need more variety and they should take the children to see different parts of the world, East Tennessee for example. Once again her plea to Bailey and his wife had no effect. Even after they had left home she continued to travail and divert them from their coarse. Finally succeeding when she convinced the children they would like to visit an old plantation home she had visited during her own childhood.There were many discriminative stimuluss as to what was unfolding during the story, although one would have trouble noticing them upon initial reading. The first of the clues was, of coarse, the mentioning of The Misfits escaping from prison. As the family was eating at a small restaurant the second clue was given. The owner was discusing with grandmother the criminal nature the society has compared to the old day an example was three men had stolen gas from him only a few days earlier. The next clue came after grandmother a nd the children persuaded Bailey to turn off the main road in search of the old plantation home. The road had not been driven on in months, suggesting the perfect, deserted, hiding places for escaped prisoners. While traveling down the dirt road grandmother remembered that the house was actually in Tennessee, not Georgia.

The New Deal :: American America History

The wise Deal The New Deal extremity has generally - but not unanimously - been seen as a turning point in American politics, with the states relinquishing much of their autonomy, the President acquiring new authority and importance, and the role of government in citizens lives increasing. The extent to which this was planned by the architect of the New Deal, Franklin D. Roosevelt, has been greatly contested, however. Yet, while it is instructive to note the limitations of Roosevelts leadership, there is not much sense in the claims that the New Deal was haphazard, a jumble of expedient and populist schemes, or as W. Williams has put it, undirected. FDR had a clear overarching vision of what he wanted to do to America, and was prepared to drive through the structural changes ask to achieve this vision. It is worth examining how the New Deal period delineated a significant departure from US government and politics up to then. From the start of Roosevelts period in office in 1932, there was a widespread sense that things were going to change. In Washington there was excitement in the air, as the world-class Hundred Days brought a torrent of new initiatives from the White House. The contrast with Herbert Hoovers term could not have been more striking. By 1934, E.K. Lindley had already written closely The Roosevelt Revolution kickoff Phase. Hoover, meanwhile, denounced what he saw as an attempt to undermine and destroy the American system and crack the timbers of the constitution. In retrospect, it was only a half-way transition, as W. Leuchtenburg has written. Radicals have been left with a sense of disappointment at the might have beens, in P. Conkins words. But Roosevelt never intended to overthrow the constitution, nor did he wish for an end to capitalism and individualism. He harboured the American Dream just like the millions of people who sent him to the White House a record 4 times. That, indeed, was precisely why they loved him so much because th e American Dream had turned sour in the Great Depression, and they trusted that he would be suitable to find a way back towards it. As Europe gave in to totalitarianism, the New Deal set out to show that democratic reform represented a viable alternative. Roosevelts enthusiasm for his role as head of state established a new convention that the President would lead from the front, and in his First Inaugural he warned that he intended to ask Congress for greater powers to enact his policies.

The Evasive Sonnet CXVI (116) Essay -- Sonnet 116 Essays

In my survey of Shakespeares Sonnets, I have found it difficult to sincerely regard any single sonnet as inferior. However, some of the themes could be regarded as rather trite. For example sonnet XCVII main idea is that with my love away I feel incomplete, sonnet XXIX says that besides your love remembered makes life bearable, while sonnet XXXVIII makes the beloved the sole inspiration in the poets life. These themes recycled in love songs and Hallmark cards, hardly original now, would hardly have been any newer in Elizabethan England. However the hackneyed themes of these sonnets is in a sense the source of their essence. These emotions, oftentimes difficult to adequately articulate, are shared by all that have loved, been loved, lusted or been hurt in a relationship. Still, it is certainly difficult to criticize Shakespeares work as a whole. One would nevertheless show his ignorance if he were to argue against Shakespeares sophisticated style. Far easier than finding infer ior works from this cornucopia of verse would be to snatch and guard his more elaborate, bright works such as sonnet XVIII. These lucky few need very little explanation for they speak for themselves. Scholarly glosses, profound explanations, and critics interpretations - needed in the more ambiguous sonnets - are not only unneeded in these sonnets but sometimes unwanted. It is an insult to the intellect of the reader for a scholar to be as presumptuous with these jewels of verse to think that it needs someone asserting meaning ex cathedra. They have their distinguished place because, after slow and advertent reading, one may bask in meaning and beauty, contemplating the sonnets bearing on his life. One does not need a critic to el... ...Linda Gregersons explication of Sonnet 116. http//www.the atlantic.com/unbound/poesy/soudings/shakespeare.htm. 8 I say that this is not a popular reading and not without error because I have not yet seen any learned work to confirm my reading of these lines. In fact, I have seen much to contradict my assertion. Helen Vendler notes that most readers, guided by the beginning of the sonnet, misinterpret it. I flout with Vendlers assertion but not her reading (or other scholars for that matter), and hence I present my own. 9 Ingram and Redpath, 268. 10 Helen Vendler, The Art of Shakespeares Sonnets (Cambridge, Massachusetts Harvard University Press, 1997) 489. 11 Booth, 385. 12 Booth, as well as Ingram and Redpath seem to be of this mind. 13 Lawrence Ferlinghetti, A Coney Island of the Mind (New York New Directions, 1958) 30.

The Evasive Sonnet CXVI (116) Essay -- Sonnet 116 Essays

In my survey of Shakespeares Sonnets, I have found it thorny to sincerely regard any individual sonnet as inferior. However, many of the themes could be regarded as rather trite. For example sonnet XCVII main idea is that with my love away I whole step incomplete, sonnet XXIX says that only your love remembered makes life bearable, while sonnet XXXVIII makes the beloved the sole inspiration in the poets life. These themes recycled in love songs and assay-mark cards, hardly original now, would hardly have been any newer in Elizabethan England. However the hackneyed themes of these sonnets is in a sense the source of their essence. These emotions, oftentimes difficult to adequately articulate, are shared by all that have loved, been loved, lusted or been hurt in a relationship. Still, it is certainly difficult to connoisseurize Shakespeares work as a whole. One would only show his ignorance if he were to argue against Shakespeares sophisticated style. Far easier than finding inf erior works from this cornucopia of verse would be to lift and guard his more elaborate, brilliant works such as sonnet XVIII. These lucky few need very little explanation for they speak for themselves. donnish glosses, profound explanations, and critics interpretations - needed in the more ambiguous sonnets - are non only unneeded in these sonnets but sometimes unwanted. It is an insult to the intellect of the lector for a scholar to be as presumptuous with these jewels of verse to think that it needs someone asserting meaning ex cathedra. They have their distinguished holding because, after slow and careful reading, one may bask in meaning and beauty, contemplating the sonnets bearing on his life. One does not need a critic to el... ...Linda Gregersons explication of Sonnet 116. http//www.the atlantic.com/unbound/poetry/soudings/shakespeare.htm. 8 I say that this is not a popular reading and not without error because I have not yet seen any scholarly work to confirm my readi ng of these lines. In fact, I have seen much to contradict my assertion. Helen Vendler notes that most readers, guided by the origination of the sonnet, misinterpret it. I agree with Vendlers assertion but not her reading (or other scholars for that matter), and hence I present my own. 9 Ingram and Redpath, 268. 10 Helen Vendler, The Art of Shakespeares Sonnets (Cambridge, mamma Harvard University Press, 1997) 489. 11 Booth, 385. 12 Booth, as well as Ingram and Redpath seem to be of this mind. 13 Lawrence Ferlinghetti, A Coney Island of the Mind (New York New Directions, 1958) 30.

Ah Xian

Ah Xian (1960-) Throughout April 1989, large numbers of students gathered in Tiananmen Squ ar, in front of the Forbidden Palace in the centre of Beijing in mainland China. They were demonstrating against policy-making corruption and economic instability. As the crowds continued to grow, so did the displeasure of the presidency of the Peoples Republic of China. By the beginning of June, armed soldiers were sent in to sup coerce the protest. This they did, violently, leaving between 400 and 7000 people dead (because of the lack of freedom of the press in China at the time figures are very unreliable).Ah Xian (pronounced ar see-arn) had friends who were detain because of their involvement in the protests. The following year he sought g everywherenmental asylum in Australia. He has lived in Sydney since then, carrying in both Australia and China. His work can be seen as an attempt to reconcile his past and impart lives it is a visual bridge between the east (his homeland of China) and the west (Australia, where he lives). His sculptures present a contrast between the three-dimensional exposes that belong to the western sandwich portrait tradition and the dickens-dimensional surface which is painted with conventional, symbolic and decorative Chinese patterns.In 1997, in his backyard studio, Ah Xian began to make porcelain busts on plaster casts he made over the figures of friends and family. He then glazed these busts with traditional hand-painted Chinese designs. Since 1999 he has collaborated with Chinese artisans in Jingdezhen (the historical centre of Chinas fine porcelain production), who paint the traditional designs that he selects afterwards research in pattern books. He use their expertise to decorate the three-dimensional works of the human figure in his series called China China.Ah Xian China China Bust 1999 The eyes of Ah Xians figures are always closed. The faces are still and unfathomed and wear no expression. In many ways figures such(pren ominal) as Dr John Yu AC (right) remind us of the western tradition of portrait busts begun by the Romans. We see the same head and shoulder view in the two portrait busts in the first century CE Roman sculpture in Figure 1. 48. Dr John Yu is a Sydney paediatrician (doctor who treats children). He was born in China but has lived in Australia since he was 3 years old.The inclusion of colorful children climbing on the sculpture follows the Chinese tradition of placing small childrens figures rough images of the Laughing Buddha and Guanyin (the god of compassion and mercy) and creates a contrast to the simple undecorated figure. They withal symbolise John Yus work with sick children. Ah Xian creating the mould on Dr Yus face In the works of Ah Xians China China-Bust series, such as China China-Bust (Right), the bust is cover in oriental decorative motifs such as those used for centuries on traditional Chinese vases, plates and bowls.Each bust uses a different pattern, most of which are symbolic. They are all intricate and include real and mythical creatures, such as the dragon and the phoenix, flowers such as the peony and the lotus, and traditional landscapes. These patterns cover the unharmed background of the face and figure and, like a tattoo, can be seen as a permanent mark left by culture and tradition. sometimes the designs follow the contours of the head, sometimes they contradict them. Since 2000 Ah Xian has also worked in other traditional Chinese craft techniques such as cloisonne (pronounced klwa zo nay), lacquer work and labour carving.Human human-lotus, cloisonne figure 1 (Fig. 4. 72) is a life-size figure of a woman made from sections of copper sheet that have been panelbeaten by hand and covered in intricate cloisonne patterns of lotus flowers and lily pads. In 2001, in a workshop in Hebei province outside Beijing, Ah Man worked in the 700-year-old technique of cloisonne, which was use to a full body cast. The lotus pattern covering the have symbolises peace, happiness and spiritual unfolding.Ah XianAh Xian (1960-) Throughout April 1989, large numbers of students gathered in Tiananmen Square, in front of the Forbidden Palace in the centre of Beijing in China. They were demonstrating against political corruption and economic instability. As the crowds continued to grow, so did the displeasure of the government of the Peoples Republic of China. By the beginning of June, armed soldiers were sent in to suppress the protest. This they did, violently, leaving between 400 and 7000 people dead (because of the lack of freedom of the press in China at the time figures are very unreliable).Ah Xian (pronounced ar see-arn) had friends who were jailed because of their involvement in the protests. The following year he sought political asylum in Australia. He has lived in Sydney since then, working in both Australia and China. His work can be seen as an attempt to reconcile his past and present lives it is a visual bridge between the east (his homeland of China) and the west (Australia, where he lives). His sculptures present a contrast between the three-dimensional busts that belong to the western portrait tradition and the two-dimensional surface which is painted with traditional, symbolic and decorative Chinese patterns.In 1997, in his backyard studio, Ah Xian began to make porcelain busts on plaster casts he made over the figures of friends and family. He then glazed these busts with traditional hand-painted Chinese designs. Since 1999 he has collaborated with Chinese artisans in Jingdezhen (the historical centre of Chinas fine porcelain production), who paint the traditional designs that he selects after research in pattern books. He used their expertise to decorate the three-dimensional works of the human figure in his series called China China.Ah Xian China China Bust 1999 The eyes of Ah Xians figures are always closed. The faces are still and silent and wear no expression. In many ways figures such as D r John Yu AC (right) remind us of the western tradition of portrait busts begun by the Romans. We see the same head and shoulder view in the two portrait busts in the first century CE Roman sculpture in Figure 1. 48. Dr John Yu is a Sydney paediatrician (doctor who treats children). He was born in China but has lived in Australia since he was 3 years old.The inclusion of colourful children climbing on the sculpture follows the Chinese tradition of placing small childrens figures around images of the Laughing Buddha and Guanyin (the god of compassion and mercy) and creates a contrast to the simple undecorated figure. They also symbolise John Yus work with sick children. Ah Xian creating the mould on Dr Yus face In the works of Ah Xians China China-Bust series, such as China China-Bust (Right), the bust is covered in oriental decorative motifs such as those used for centuries on traditional Chinese vases, plates and bowls.Each bust uses a different pattern, most of which are symbolic. They are all intricate and include real and mythical creatures, such as the dragon and the phoenix, flowers such as the peony and the lotus, and traditional landscapes. These patterns cover the whole background of the face and figure and, like a tattoo, can be seen as a permanent mark left by culture and tradition. Sometimes the designs follow the contours of the head, sometimes they contradict them. Since 2000 Ah Xian has also worked in other traditional Chinese craft techniques such as cloisonne (pronounced klwa zo nay), lacquer work and jade carving.Human human-lotus, cloisonne figure 1 (Fig. 4. 72) is a life-size figure of a woman made from sections of copper sheet that have been panelbeaten by hand and covered in intricate cloisonne patterns of lotus flowers and lily pads. In 2001, in a workshop in Hebei province outside Beijing, Ah Man worked in the 700-year-old technique of cloisonne, which was applied to a full body cast. The lotus pattern covering the form symbolises peace , happiness and spiritual unfolding.

Outsourcing Essay

Question 1 Is the accounting insurance proposed by OSI to defer costs associated with the origination of the agreement an appropriate policy? What advice would you give OSI regarding its policy election?Accounting policy proposed by OSI to defer costs is an appropriate policy. Cost should be deferred if they create or add value to an asset. In FASB belief Statement No. 6, Par 25 states asset as probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. In the case of Outsourcing, management believes all up-front cost incurred are a necessary investment and will impart substantial profits through call revenue, in that locationfore we could say the costs associated with the contract are part of revenue generating arrangement. This arrangement could be consider as an asset because revenue (Set-up and Call revenue) provides a future economic benefit, and this arrangement is controlled by Outsourcing Services, Inc. Quest ion 2 If the accounting policy to defer costs is appropriate, what costs, if any, would be eligible?Any cost containly relate to the revenue arrangement are considered eligible for deferral. SAB Topic 13Af provide descriptions of cost that are eligible for deferral. worthy cost are in the case of Outsourcing are a) $1,500,000 Direct costs to a third party to configure OSI The direct cost is incremental direct cost incurred with third parties. (FAS-91 or ASC 605-20-25-4) b) $250,000 Sales Commission allow deferring the cost under FTB 90-1 because it is associated with the contract. c) $50,000 corporate cost corporate personnel dedicated to contract talks is direct loan origination costs, these cost are eligible for deferral under FASB Statement No. 91 or ASC 310-20-25-2. Question 3 If there are costs for which deferral is appropriate, what is the appropriate period over which to defer these costsUtilizing matching principle recognize deferred cost at the same period as related revenue is recognized. In the case of Outsourcing, they will recognize revenue over the estimated customer life, therefore the costs listed in question 2 are deferred and expensed over the period of 4.3 years. Both SAB Topic 13Af, question 4 and SC 605-20-25-4 state acquisition of that contract (incremental direct acquisition costs) shall be deferred and supercharged to expense in proportion to the revenue recognized.

Single Parents

Tony Lowery February 26, 13 1St Block Shake diaphysisian champaign ( ballock) The Shakespearian globe was built in 1599 In Southwark on the South bank of Londons River Thames by Richard Burbage. The globe was built large, round and open aired. at that posture was a roof around the circumference which covered the seating area, leaving the theatre looking like a doughnut from above. Old wood from The Theatre created by Richard Burbage was re-used to make the globe. The globe held up to 3,000 spectators and sold out and awful lot.Shake spears plays were so good at the base of the stage there was a ordinate called The Pit which was on the ground. In decree to get in the pit you would have to pay a penny and you stand to watch the play. Shake spear was a shareholder who owned 12. 5% of the Globe theatre. As a young writer Shakespeare bought shares in the theatre and benefited financially as his popularity grew. In order for you to identify what type of play was going on that day ther e were color coded flags used Red= History play, White=Comedy, and Black=Tragedy.Right above the of import entrance you would see a banner known as the motto that read Totus mundus agit histrionem which is Latin for The whole world is a playhouse. When the globe beginning(a) opened there were no actresses so all female roles were played by young boys as theatre stages were considered too risque a place for ladies. During the play Henry VIII there was a canon being used but not the correct way of life, and because it wasnt used the right way it set fire to the roof and the fire quickly spread, reportedly taking less than two hours to burn down completely. After burning down in 1613 The Globe Theatre was rebuilt on the same spot in 1614.The Puritans brought an end to The Globe Theatre in 1642 with an order suppressing all stage plays. In 1644 The Globe Theatre was turned into tenement housing, ending 85 years of turbulent history. The Globe was generally considered to be a circular building, however when a teensy-weensy part of the theatres foundations were uncovered the late 1980s it seems that the building was actually a polygon of 20sides. In 1997 a third magnetic variation and faithful reconstruction of The Globe Theatre was built as Shakespeares Globe Theatre, close to the original site in Southwark.

Planet Earth Essay

Earth is the third planet from the sun. The place where many an(prenominal) organisms exist, enhance with the beauty of nature. Packed with rich biodiversity, streams and rivers. Have you seen this place before? Maybe yes, provided for how long? How much it matter to us if it is lost? What can we do to save them? Those are questions that that will hopefully strike our nerves. In this new millennium, many changes have occurred that altered the condition of the nature. Nearly all the natural rainforest has gone from several countries. Its very alarming to know that our planets wealth is starting to vanish that provides us the basic-life supporting services. Imagine life without these resources, if we dont put into effort conservation, were not going to only puzzle out our lives worse but it also going to impact wild life. People must keep in mind that gross hooeyism and the search of material wealth is not the only thing in life.Many species of animals are now in massive decline and various factors contribute to extinction. The Amur leopard that is rare and extremely endangered and the wild Bactrian camel, the most endangered large animal are threatened to disappear. Nearly half of the worlds frog is extinct by now because of the fungus that hit them. Forest elephants and Walia Ilex are also on the top list. Folks are shooting them for their bush meat so they consort to go to sheer cliff where they are safe from guns and snares. If your protecting the species, first thing you should know is how close to extinction the species are. Extinction is driven by home ground change, release of pollution into the environment, by global warming.All these things are combining in a series of forces that likely to lead if we dont divvy up action very soon to the extinction of a large proportion of the wild life species. We cant concentrate in only primal species because every species is important. We need a great diversity of species. We need them all because when you start decreasing their number, you start reducing the stability of the area. To save one, typically factor to save them all because if one of them got extinct, it will affect the others since they are part of them. Its like a domino effect, if one piece falls automatically the rest of them will follow. In hot spot conservation, WWFs strategy is to use anti-poaching patrols to protect the species, and so the rest getprotected also in the bargain. With extinction so close, conservation becomes desperate. The Audubon zoo creates the species survival plan which is like parent organisation in the United State. The clone the animals and freeze the cells and 50 old age from now, they could pull out the DNA and make them alive. Its like living library in the future. The main thought is that they are getting attention from us. fortress and right treatment for these animals can give us such benefit in our life.

Globalization or Cultural Imperialism Essay

The concept of cultural imperialism is not a new one. The view of winning the hearts and minds of another society via exporting set and cultural tendencies dates back to at least the Roman empire (Rothkop 1). The basic concept of cultural imperialism is that a stronger, usually larger and with more military magnate, has compel its ending on another nation, usually a smaller and less politically powerful nation. Cultural imperialism can be either deliberate, as a conscious effort of the more powerful society, or as an unintended consequence of the larger societys actions.Generally, those who handling the term cultural imperialism use it as insult against the larger nation. The claim is that cultural imperialism, whatso of all timetimes also referred to globalisation, is detrimental to smaller cultures around the human, including the destruction of the indigenous cultures, languages, foods and art forms. This paper result examine the claim that this is a detrimental effect and determine if globalization is a negative force on the domain of a function or an acceptable break off of an world(prenominal)ly aw be world.Cultural imperialism involves much more than simple consumer goods it involves the dissemination of ostensibly American principles, such as freedom and democracy. though this process might sound appealing on the surface, it masks a frightening truth many cultures around the world are gradually dis come to the foreing due to the overwhelming check of corporate and cultural America. The motivations behind American cultural imperialism parallel the justifications for U. S.imperialism without history the desire for access to foreign markets and the belief in the superiority of American culture. (Galeota 1) The first discussion of cultural imperialism in the mainstream discussion of political science began in the 1970s in relation to Latin America (Tomlinson 36). The definitions of cultural imperialism appear to range along a continuum. On t he one side, there are quite narrow and polemic definitions of cultural imperialism as the domination of other cultures by products of the U. S.culture industry. On the other hand, there are more formal and abstract definitions like Shillers which states that cultural imperialism is the sum of the processes by which a culture is brought into the modern world system (Hamm 3). But then what does it actually mean? The short version is that the United States exports of everything from movies to McDonalds are destroying native-born cultures around the world. The s steady-day argument is that cultural imperialism is part of the growing process, a infixed aspect of development.Determining which of these theories is the actual populace of the process is a sociological debate that has been raged for well-nigh forty years. The first question is whether the exportation of American culture is responsible for the destruction of native cultures around the world. To determine this, we must fi rst number at the track record of history and use it as a measuring stick. When the term cultural imperialism began to take root in the 1970s it was universally apply to mean the impact, primarily by American media, on the remainder of the world.While it was initially applied primarily to Latin America and other regions where the United States displayed a colonial type relationship with the emerging nations, it would later be applied to the American media domination worldwide and credited/blamed for everything from the downfall of Soviet societalism to the rise of English as the primary language of business worldwide. (Dunch 302). But this argument pauperisations to be placed in a historical context. The Soviet Union fell in part because a closed society cannot compete in the cultivation Age. These countries will fare no better.They need grimace no further than their own elites to know this. (Rothkop 4). While American media is popular worldwide, many of the countries which bring adopted English as an official language in conjunction with their native culture are former British colonies, part of the great empire. It may be, then, that race who were once citizens, reluctant or otherwise, of the British Empire have assimilated that portion of their history into their national identity and the loss of historical culture has more to do with the history of conquering nations than the worldwide media.(Dunch 304). And, as Rothkop points out, it is the Information Age that is making the difference. Further complicating the question is the discussion of what muddled cultures are under consideration. Certainly, traditional values have changed worldwide, but nowhere more so than in the United States itself. The country was founded largely by religious, agrarian people seeking to be free from state-sponsored religion and the plainly one of those things that is still substitute of American society is the desire to avoid state-sponsored religion (Dunch 308).Who then is to be blame for the deterioration/changes in American society? The possibility exists of course, that American media has even influenced its own culture, drawing it a bearing from its Puritanical roots, but another explanation would be that this is the natural progression of civilization. No longer are we the nomadic hunters and gatherers of prehistoric culture or even the agrarian societies that we once were (Chilcote 81). Perhaps, the destruction of these indigenous cultures is in fact a move away from prehistory to a modernization.That is not to feel out that there are not things being lost and that this loss does not profoundly affect society, it does. However, evidence that the blame should be placed on the preponderance of American-based fast food chains worldwide or an international love affair with Greys Anatomy seems weak, at best. Likewise, the discussion and blame of the American culture for the loss of indigenous languages also seems far-fetched. Americans cann ot even agree on a single language of their own.While countries around the world often have standards adopting a native language as one of their official languages, the United States as a whole does not recognize a national language. In New Zealand, Maori is recognized as an official language as is Welsh in the United Kingdom, harboring the indigenous languages. According to the U. S. Census Bureau, there are major portions of several states where as much as 25 percent of the population does not speak English in the home and in any(prenominal) parts of Alaska, Colorado, California, Arizona, Texas, New Mexico and Florida more than 50 percent of the population is non-English speaking (Census 2000).It would then seem off to hold the United States responsible for the decline of native languages around the world when the country does not even enforce English-speaking within its own borders. Another oft thrown brick in the debate some cultural imperialism is the concept that the prolif eration of American fast food around the world is leading to a decline in the native foods of some regions. The concepts centers on the idea that somehow the existence of McDonalds means that people have stopped eating whatever their native cuisine is in favor of a nincompoop pounder and fries.But despite their prevalence worldwide, McDonalds is by no means homogenous everywhere. In India, for example, where the great majority of the population is Hindu, the traditional abundant Mac has been replaced by a lamb and chicken and there is a vegetarian burger, the McAloo Tiki (Adams 1). If American fast food were the demise of national cuisines, why would the poster ever vary from one country to the next? But here are just a few variations on the traditional American McDonalds menu served worldwide In fish-loving Norway, they have the McLaks, a sandwich made of grilled salmon and dill sauce. In parts of Canada, have a lobster dinner with the McLobster lobster roll. exonerate me McH omard (in French). Japan totally reinvents McDonalds with its Ebi Filet-O (shrimp burgers), Koroke Burger (mashed potato, cabbage and katsu sauce, all in a sandwich), Ebi-Chiki (shrimp nuggets) and Green Tea-flavored milkshake In Israel, McDonalds has 3 kosher restaurants where cheeseburger and dairy products are not served because Jewish Law forbids serving the child cow/beef in its mothers milk dairy. They have McShawarma, meat in a pita bread roll (Adams 1)The accusation then that America is destroying international cuisine with the exportation of American fast food companies is a bit like saying that Chinese food as made in China is the same as Chinese food made in America. Food, lie civilization, evolves and adapts. As more things contract available around the world, local cuisine adapts. Oftentimes, the cuisine was dictates by a local prevalence of certain foods, spices, etc. and now with refrigeration and shipping techniques evolving, so can the local foods.Another criti cism some scholars have of globalization is that it destroys local art forms, but again, the international community has taken action to protect international indigenous art. Furthermore, the globalization of the world environment has meant that there are more markets for international art, giving greater exposure to the traditional arts and artists. To argue that globalization is destructive to the artistic community is a broad statement with no real basis (Winslow 711).Ultimately all the critics of globalization, who use loaded equipment casualty like cultural imperialism to describe what might be a natural process, point to factors that may be just part of the natural development process. globalisation may be a nature function of the move forward into the information age. Globalization has economic roots and political consequences, but it also has brought into centralize the power of culture in this global environment the power to bind and to divide in a time when the tensio ns between integration and separation lead at every issue that is relevant to international relations.The impact of globalization on culture and the impact of culture on globalization merit discussion. The homogenizing influences of globalization that are most often condemned by the new nationalists and by cultural romanticists are actually positive globalization promotes integration and the removal not only of cultural barriers but of many of the negative dimensions of culture. Globalization is a vital step toward both a more stable world and better lives for the people in it (Rothkop 1)The problem is that people are not willing to understand that the economic power of the United States is going to mean that it plays an important role in globalization. That the economic development of globalization has to revolve around the economic powerhouses. Instead of blaming the changing world culture on the economic domination of the United States, countries need to look at the valuable con sequences of the process. The best potential affect of globalization is a new understanding of other cultures and their interrelatedness to our own.Language, religion, political and legal systems, and social customs are the legacies of victors and marketers and reflect the judgment of the marketplace of ideas throughout popular history. They might also rightly be seen as living artifacts, bits and pieces carried forward through the years on currents of indoctrination, popular acceptance, and unthinking adherence to old ways. gardening is used by the organizers of society politicians, theologians, academics, and families to impose and ensure order, the rudiments of which change over time as need dictates.It is less often acknowledged as the means of justifying inhumanity and warfare (Rothkop 2) The question constitutes is the decision to move to a world culture a bad thing? And, if the answer is that it helps do away with potential sources of conflict then it might be a good thin g. The easiest way to make the argument in favor of globalization is to look at the cost of culture in the 20th century. Before we even discuss the individuals who lost their lives because of cultural conflicts, lets talk about the entire groups lost.As a reminder of the toll that such conflicts take, one need only look at the 20th centurys genocides. In each one, leaders used culture to fuel the passions of their armies and other minions and to justify their actions among their people. One million Armenians tens of millions of Russians 10 million Jews, Gypsies, and homosexuals 3 million Cambodians and hundreds of thousands of Bosnians, Rwandans, and Timorese all were the victims of culture whether it was ethnic, religious, ideological, tribal, or nationalistic in its origins. (Rothkop 3).The hope then is that as the Information Age leads to international globalization that culture as point of contention leading to war can be avoided. Inevitably, the United States has taken the le ad in this transformation it is the intrinsic nation in the management of global affairs and the leading producer of information products and services in these, the early years of the Information Age. (Rothkop 4). While some people fear this will lead to a homogenous world, sociologists assure that it will not happen with 6 billion people on the planet.The call though will be to allow globalization to bring people together instead of simply creating a new reason for warfare economics. Though the United States does boast the worlds largest, most powerful economy, no business is exclusively satisfied with controlling only the American market American corporations want to control the other 95 percent of the worlds consumers as well (Galeota 2) As the formerly Third World countries emerge and become a larger part of the global market place, the question will be whether the United States can maintain its economic superiority.It is in the general touch of the United States to encoura ge the development of a world in which the fault lines separating nations are bridged by shared interests. (Rothkop 5) The fear becomes that economic development will be the next issue to create international incident. Indeed, just as the United States is the worlds sole remaining military superpower, so is it the worlds only information superpower. While Japan has become quite competitive in the manufacture of components integral to information systems, it has had a negligible impact as a manufacturer of software or as a force behind the technological revolution.Europe has failed on both fronts. Consequently, the United States holds a determine of advantage at the moment and for the foreseeable future. (Rothkop 5) The United States clearly wants to maintain this position of economic superiority and other countries will attempt to take it over. However, if the worlds nations can learn a form of economic interdependence that goes beyond the borders, then the world may be able to fin d a way to continue to evolve and to improve conditions for all citizens.As the worlds economies go beyond national borders, the wealth of the world can be more evenly distributed and all people can live happily. The reality of cultural imperialism or globalization is that it is a fact of life, not something that can be hidden from or condemned. Civilization is progressing and globalization is part of that progress. Is it destroying indigenous societies, via their art, culture, language and cuisine? Probably not. Are those cultures adapting to the world of the 21st century? Yes, they are.The world is completely different that it was and to be a part of it, cultures must adapt with it. Those who chose not to can attempt to close their borders and minds to the progress that is going on elsewhere, but the reality is that they are cursing themselves and their people to life less rich. While it is possible that shutting out the world can preserve outmoded traditions and cultures, it also restricts the natural processes of life. When life is not allowed to grow, it begins to die. The same with culture.If it is not allowed to grow and develop into a new world order, it will regress and lose the benefits of technology and modern science. whole kit and boodle CITED Adams, Beatrice. McDonalds Strange Menu Around the World July 19, 2007. Census Data, (2000) December 2, 2007. Chilcote, Ronald H. Globalization or Imperialism? Latin American Perspectives Vol. 29, No. 6, Globalization and Globalism in Latin America and the Caribbean (Nov. , 2002), pp. 80-84 December 2, 2007 Dunch, Ryan. Beyond Cultural Imperialism Cultural Theory, Christian Missions, and Global Modernity. History and Theory , Vol. 41, No. 3 (Oct. , 2002), pp. 301-325 , December 2, 2007. Galeota, Julia. Cultural Imperialism An American Tradition May 3, 2004. Hamm, Bernd and Russell Charles Smandych. Cultural Imperialism Essays on the Political Economy of Cultural Domination. Broadview Press USA, 2005. Rot hkop, David. In Praise of Cultural Imperialism? Effects of Globalization on Culture Foreign Policy, June 22, 1997, , December 2, 2007. Tomlinson, John Cultural Imperialism Continuum International USA, 2001. Winslow, E. M. Marxian, Liberal, and Sociological Theories of Imperialism The Journal of Political Economy , Vol. 39, No. 6 (Dec. , 1931), pp. 713-758 , December 2, 2007. .

Native Americans in the United States and Squanto Essay

Squanto is a inseparable American who lived in the early seventeenth century in what is now the Northeast United States. When the English came to this stadium of America to settle, they became very fond of Squanto and used him as a translator due to his unique knowledge of the English language acquired through an earlier excursion to Europe. Squanto helped the Pilgrims adapt to their new surroundings by providing them with the knowledge that he and his ancestors used to survive when they first settled in this area. He became known as a friend to the English and a spokesman for his indigene friends (Johnson p. 2).However, in helping the English, Squanto realized the power he had obtained through his position and used it for his own gain against the Native Americans. He helped the English to destroy some Indian tribes and used trickery to obtain undeserved favors from many people in his own tribe. While Squanto was necessity to the survival of the English in their American coloni es, he betrayed his Native American friends in the process of providing the English with what they needed to survive (Johnson p. 2). Squanto spent much of his animateness living in the Plymouth Colony teaching his newly acquired English friends how to survive in this foreign land.He helped them considerablely in the area of growing and company food. Without the help of Squanto, the English never would have discovered many important methods involved in growing a decent crop on the American soil. Squanto showed the immigrants how to plant corn in hillocks, using dead herring as fertilizer() after many failed attempts of growing while using their own methods. He also taught them how to fish and where the best spots were to catch enough to feed the colony. These important tips were essential to the survival of the English.Squanto was also very helpful in establishing unaggressive relations between the colonists and Indians. In his first meeting with the Plymouth colonists, Squanto w as able to work out a peace treaty in order to keep every side from hastily attacking the other (Johnson p. 2). He also acted as an interpreter and a guide to help make the English more satisfactory around the indigenous people (). Without Squantos help, the Pilgrims would probably have had severe famine over the next year, and would have lived in constant fear of their Indian neighbors(Johnson p.2) the English could not have survived without the knowledge that Squanto had given them. However, the friendly side of Squanto is traditionally the only one taught to the American public, in which he is portrayed as an extremely friendly Native American who devoted much of his time and effort to helping the European settlers adapt to their newly acquired land. It is true that Squanto was a great help to the English settlers, however many modern texts, articles, and essays concerning Squanto neglect to include his betrayal of many Native American tribes in what is now Connecticut and giga ntic Island(Vine p.201 ).Many elementary educated students are led to believe that Squanto simply saved the newcomers from starvation ? and taught the Pilgrims how to survive(David p. 24). This misconception of Squanto is the exact opposite of what many Natives thought of him(Vine p. 201). He became aware of his position with the English and began to threaten the indians by telling them he would release the plague (Johnson p. 2) on them if they did not do what they were told.He also provided the English with certain secrets that allowed them to easily defeat other Native tribes and control their land. Squanto was a key factor in the downfall of many tribes of that area, and he is not about as great a man as he is traditionally portrayed. From an English point of view, Squanto could be considered a hero due to the importance of the entropy he provided for the English. Had he not helped them so graciously, they may have died during their first winter. Despite his great deeds toward the English, Squanto could also be considered a traitor.He betrayed his Native friends only to gain power for himself and also for the English. While he was essential to the survival of the Pilgrims, he betrayed his own people in the process of helping the English. BIBLIOGRAPHY David, Lester. Squanto A Remarkable Man. Boys Life. November 1995 24 Johnson, Caleb. The History of Ttisquantum. Internet Explorer. Online. America Online. 21 September 1999. 1649. Vine, Deloria Jr. Custer Died for Your Sins. New York University of Oklahoma Press, 1969 Winslow, Edward. Good Newes from England. London, 1624.

Convergence-towards-ifrs-in-malaysia-issues-challenges-and-opportunities Essay

In the year 2008 the then Malaysian explanation Standard Boards (MASB) chairman, Dato Zainal Abidin Putih, announced that Malaysia will be converging with planetary business relationship Standard Board (IASB)s International monetary Reporting Standard (IFRS). From that point onwards many initiatives were lined up by MASB and the Malaysian embed of Accountants (MIA) in order to educate, train and inform all the relevant stakeholders in tandem with fast approaching deadline to converge, which is for the earliest year-end monetary reporting date, 31 December 2012.On 19 November 2011, MASB issued the third accounting simulation to be applied in Malaysia and this new accounting framework that is IFRS-compliant is dubbed as Malaysian monetary Reporting Standards framework (MFRS). The issuance of MRFS is vital to show and prove the Malaysian commitment and also it suffers a solid guideline for all entities that are administered by Securities Commission of Malaysia and the convergen ce begin on or after 1 January 2012.Historically, Malaysian accounting standards wealthy person always closely followed the former International Accounting Standards (IAS) and the current IFRS. This is due to the colonisation effect on Malaysia, where Malaysia was a British colony up to the year 1957 and many of the accounting standards applied in the united Kingdom has always made its way to be adopted by the Malaysian standard setters authorities and regulators.As Mohammad Faiz Azmi express in forums that the Malaysian fiction of convergence has been a slow and steady approach and this phased-in approach even though slower is expected to put Malaysian entities in a bankrupt position as the problems and challenges faced by Malaysian companies are far much reduced compared to other countries that adopted the big bang approach, for example the federation Koreans, where the accounting standard setters and regulators in South Korea agreed on full word meaning of IFRS (Nazatul Iz ma, 2009 Suh, 2011) ACCOUNTING FRAMEWORKS IN MALAYSIACurrently Malaysian entities are typeface to deuce-ace sets of accounting frameworks, the first accounting framework is the old Financial Reporting Standards framework (FRS), next is the Private Entity Reporting Standards framework (PERS) and finally the Malaysian Financial Reporting Standards framework (MFRS). All these three frameworks are legally approved frameworks by MASB and can be applied by entities in Malaysia yet subject to the type of entity. The three types of frameworks are outlined and discussed below.MFRS framework is to be applied by all entities other than private entities for one-year periods stock on or after 1 January 2012. Private entities are private companies which are incorporated under the Companies Act 1965, that are not itself required to prepare or charge any monetary statements under any law administered by the Securities Commission Malaysia or vernacular Negara Malaysia. Private entities are also not subsidiaries or associates of or jointly controlled by an entity which is required to prepare or lodge any financial statements under any law administered by the securities Commission Malaysia or Bank Negara Malaysia.However Transitioning Entities are excluded from take holding MFRS and these Transitioning Entities are entities that are in the scope of MFRS 141 for Agriculture (equivalent to IAS 41) and IC Interpretation 15 for Agreement for Construction of Real Estate, (equivalent to International Financial Reporting Interpretations Committee (IFRIC) 15) including its parent, significant investor and venture. These Transitioning Entities have an option to either apply the MFRS framework or the old FRS framework, but this leeway is on the whole allowed for one year, as these Transitioning Entities need to apply the MFRS framework by page 43 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012 annual periods beginning on or after 1 January 201 3 at the latest (Nazatul Izma, 2009 KPMG, 2011 Accountants Today 2012 Ganespathy, 2012 Jebaratnam, 2012). PERS framework is to be applied only by private entities but these private entities have an option to apply MFRS framework for annual periods beginning on or after 1 January 2012.If the private entities choose to apply MFRS framework and these entities are in the scope of MFRS 141 for Agriculture (equivalent to IAS 41) and IC Interpretation 15 for Agreement for Construction of Real Estate, (equivalent to IFRIC 15), on that pointfore known as Transitioning Entities, they have the choice to either apply MFRS framework or FRS framework, but these freedom is applicable up to 31 December 2012, as these entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012Jebaratnam, 2012). FRS framework which is the Malaysian version of IAS, which has been the main accounting standards framework for nonprivate entities before the i ntroduction of MFRS framework can be applied only by Transitioning Entities, but as stated earlier, such entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012 Jebaratnam, 2012) ISSUES AND CHALLENGES IN FULL ADOPTION OF IFRS IN MALAYSIAMFRS 1 covers issues pertaining to First-Time Adoption of Malaysian Financial Reporting Standards and the transition date stated in MFRS 1 is the beginning of the earliest period for which an entity presents a full comparative information under MFRSs in its first MFRS based statements. Following the emergency of MFRS 1, MFRS 101 on Presentation of Financial recitals requires reporting entities to present three Statements of Financial Position and two Statement of Comprehensive Income, Statements of Changes in Equity and Statement of Cash Flows each.MFRS also dictates that entities need to present statement of financial position as at the beginning of the comparative financial year, therefore reporting entities requires their financial statements to be prepared based on the requirement of MFRS from the financial year beginning on and after 1 January 2010, or otherwise be very(prenominal) cautious to make retrospective restatements and/or reclassify items in all the financial statements and notes to accounts and the transition date would be on or after 1 January 2011.The expectation is that the entities are able to present MFRS compliant financial statements come the year-end financial reporting on 31 December 2012, which may become an issue, if these entities are not MFRS ready (Accountants Today, 2012).Another challenge for full adoption of IFRS in Malaysia is that under MFRS 1, whenever the cost of complying with MFRS exceeds the benefits to the users of financial statements and also if retrospective application would misbegotten that judgement by management of a known transaction is required, IASB would grant exemptions and therefore this would create unle vel playing field amongst non-private entities in Malaysia that are supposed to apply MFRS framework as the criterion for full-adoption.To ensure that the reporting entities in Malaysia are MFRS compliant, these entities should perform a comprehensive, thorough and detailed examination of the readiness of their entity in befitting MFRS compliance to avoid any investigation by the authority due to non-compliance after the grace period for full adoption is over.If Malaysia ends up trimming its MFRS as a convergence framework that can be adapted to fit the local conditions and not a one size fits all set of standards, because a full adoption forces countries to surrender their sovereignty, then Malaysia will have serious issues and will face difficulties to be endorsed as a country that compliances to full IFRS adoption (Nazatul Izma, 2009). But as it is evident, MFRS 141 and IC 15 for Transitioning Entities is an exception given to such entities to comply to full IFRS adoption by rev erting to MFRS framework for annual periods beginning on or after 1 January 2013.Even though the IAS 41 assumption that fair value can be measured for biological summations was an issue, but this sort of issues should be communicated clearly to the practitioners and this is where the education and training of the practitioners is key for a successful full adoption of IFRS. For example MFRS 141 (IAS 41) disagreement with IASB need to be entirely made clear to the Malaysian practitioners, as IASB currently have agreed to recognise palm oil tree as a non current asset and not as an inventory (Nazatul Izma, 2009).One of the well-nigh common perceived advantages of convergence to IFRS is the possibility of increased foreign direct investment (FDI) (Gardiner, 2000 Christiansen, 2002), but as of 2010, report on the most collective FDI destinations, the worlds highest FDI receivers are China, United States of America and India, of which none have converged to IFRS. Therefore, the notion that IFRS convergence will attract FDI is not valid, and this so called advantage cannot be applied to entice countries to adopt IFRS for financial reporting of their entities.IFRSs for SME is another reason to ponder on the real plausibility of full adoption of IFRS. If MASB chooses to adopt IFRS for SMEs to replace PERS, than we will have another version of diluted IFRS as a framework within the Malaysia accounting scenario. Dr capital of Minnesota Pacter, the board member and chairman of the SME implementation group, mentioned that some topics in the IFRS were omitted from the IFRS for SMEs, due to its irrelevance and also due to the fact that the diluted version will be a simpler option for the SMEs to apply (Nazatul Izma, 2010).The IFRS for SMEs were simplified on the recognition and measurement and the disclosures were also reduced. Brian Blood, the Chief Executive of Confederation of Asian and Pacific Accountants (CAPA) mentioned that the IFRS for SMEs were developed to cou ntenance SMEs to prepare and present high quality and timely financial statements and information. Other benefits of SMEs applying the IFRS for SMEs are that the financial reporting is done in a consistent modality and not too expensive to prepare (Nazatul Izma, 2010).Having said all that, the fact is that there is a different set of IFRS for SMEs, therefore, it does not allow for full adoption, but maybe just a mere convergence. James Sylph, the executive director, Professional Standards and External Relations of International Federation of Accountants (IFAC) in a forum in 2012, strongly advocated that national accounting standard setters authorities and regulators should move away from the mere concept of convergence to a more profound notion of full-adoption. Page 44 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012Mohammad Faiz Azmi, MASB chairman, indicated that Malaysia will not require the IFRS for SMEs to avoid an underconverged version used b y SMEs due to the lack of humankind resources to implement new IFRS based regulations therefore MASB is still uncertain about how exactly they should deal with the issue related to SME and IFRS (Nazatul Izma, 2010) MASB together with MIA will have to boldness into the issue of the readiness of the Malaysian education system to deliver enough trained accountants that are IFRS savvy, as a full IFRS adoption can be burdensome and the human capital need to be created to fulfill this need.Mohammad Faiz Azmi mentioned that MASB is working with enforcers to amend the Financial Reporting Act (1997) to allow making amendments to accounting standards in Malaysia if there are any substantial issues that MASB disagrees with IASB (Nazatul Izma, 2009). This again will give some space for MASB for not to adopt the full adoption of IFRS as there will be some possible avenue to make changes in the IFRS provided by IASB.Companies Act 1965 and Financial reporting Act 1997 are the two most important acts pertaining financial statements reporting in Malaysia. The directors are supposed to be responsible for the preparation and presentation of a true and fair set of financial statements of reporting entities and these directors should be aware and be sure that their entities are IFRS ready.

Activity Intended for Enhancing a Skill Essay

This paper examines the effectiveness of the activity that is carried out in pose to enhance a particular skill. The activity of turning garner into words is selected and carried out as a game between the phalluss of an identified conclave with the main objective being attainment of improved group performance and development. The paper examines the degree of reception achieved in the skill with the help of the intended activity.The game of tour Letters into Words is an activity that is chosen to improve the development and performance of a group and is a great tool to develop knowledge abilities and skills through participation. Dividing the whole group into smaller teams helps in build a structured approach towards shared group objective. This activity creates a stimulating learning surroundings for each member and hones their behavioral skills to maximize the teams performance and development. All the members participate amply in terms giving individual contribution as ha le as working unitedly with others.Being an integral part of the team and having the responsibility of making the maximum words possible with the provided letters, gives a boost to the team spirit. Each member is then supposed to question oneself about whether the letters contributed by him/her helped or restricted the team members in making the most of the needed long words. This brings out the sensation of cohesiveness and suppresses the individualistic approach, which helps in rapid increase in performance levels.The collective act of choosing the letters and making maximum words not just brings the members together, but also promotes the flavor of trust, cooperation and the winning streak. The feeling of competing at the group level helps he members to cope with the distinct behaviors and perspectives, without getting into the blame game. Each member strives to achieve the maximum number of words by unknowingly working towards the strengths and weaknesses of their own teams a nd articulating the teams vision.The activity of forming words as a team helps in establishing clear team guidelines, objectives and a advantageously thought out team orientation process. The process of mapping the individual performance with the teams overall performance while working at a high capacity in the hold role augments the group development to accomplish the maximum performance. However, a close scrutiny of the team members reception reveals that the age group is a significant factor in defining the individuals response to such skill enhancing activities.The different set of values and attitude characterize the way the older generation is not so rapid with coming up with new words. The newer generation however responds more quick to such skill grinding activities. Therefore, it can be concluded that strategically designed activities can certainly be used to facilitate requisite skills such as yielding performance metrics, provided the management is well knowledgeable about the degree of responsiveness. References http//www. teambuildingportal. com/games/turning-letters-words. php

Nursing Research Class Notes Essay

Nursing inquiry is the process that underpins all the separate amours we confound talked ab stunned. How was it determined that virtuoso mapicular modal place of carrying out breast feeding cargon was interrupt than another federal agency? How was it decided that a particular framework of concord will explain certain manners better than another? When we discussed frameworks of understanding or c erstptual models earlier in the course you learnt that there atomic number 18 various ways of viewing affable illness were discussed and the treatments were based upon eradicating or fixing the cause. This can be expound as ways of intimate and ways of intervening. These beliefs came around as the result of seek.That is asking, and trying to answer such questions as Why does this find?, Does this treatment work better than that treatment?, How do we k unspoiled off?, Do more people better if we do this kind of than that?. Research is a way of gaining experience about conc erns that psychiatric nurses invite. What is the best way to help this client with this particular distress? Is there any evidence that suggests that this way of caring is better than that? Nursing investigate is relatively new in some ways yet in other ways accumulation- care for knowledge has been going on since the early days of nursing. Women learned through watching and law-abiding what treatments worked best. This is iodine particular kind of knowledge. fiddle and Perry discuss this in Chapter 5 Nurses Ways of Knowing. Ethical, personal, dainty knowledge was identified and scientific became one more way of knowing. In wrong of nursing research we can return to Florence Nightingale who of course made the thoughtfulness that there were more deaths closer to the generate sewer than there were for men whose beds were further away.This is an excellent example of drawing a conclusion by making observations thereby evolution new knowledge. Research itself is a way of br eak outing knowledge moreover there are other ways of developing knowledge. They are divers(prenominal)ially respected and acknowledged precisely each is a way of knowing. When you take your research course in fourth twelvemonth you will learn more about the various kinds of research. For now I just want to shine up the major ways of gathering knowledge. This is Chapter 5 in Potter and Perry and there is besides resuscitateence to research in Stuart and Laraia under Evidenced Based Practice p 76-83. The opening section of the chapter in Potter and Perry gives a little background on the emergence of nursing practice and theory. Nursing science came into its receive no longer a discipline applying the knowledge of other disciplines but a unique clay of knowledge.A good activity for you to consider doing is to go onto the Library website and click on journal holdings, once there search psychiatric nursing. Journals that publish the results of nursing research and in particular psychiatric nursing are a very all important(predicate) part of your teaching and learning how to read a research bind is an important skill to develop. We will discuss this further momentarily, for now I want now to review ways of gaining knowledge. 1. Tradition certain beliefs are accepted some periods without too much enquiry. Its weve forever and a day done it that way. This whitethorn be good but sometimes it is appropriate to question these traditions. 2. in certifyectual Authority Asking an expert or authority is a very common way of gathering information.All of us ask for information from time to time but we also have to be somewhat cautious about confusing information and knowledge. But certainly we do seek out knowledge and assistance from others. in that respect are, of course, some limitations since not all authorities are always right and like tradition, we do not always challenge this knowledge. 3. Experience A lot of what we know we have learned ourselves. Child ren certainly do this all the time. sometimes through unfortunate experience like lay their little hand on a hot stove Learning is also part of knowledge acquisition. But we also solve puzzles from experience.Like, if I turn off the alarm and dont sterilise out of bed in the morning, I am late for work. So we learn not to do that. The ability to generalize and recognize patterns and make foreshadowions is one of the hallmarks of the human mind and has been a large part of how our ancestors developed knowledge. It is always precipitates every time there are black clouds, past the next time you see black clouds, rain is predicted.. But there are limitations, first each persons experience whitethorn be too limited to generalize all the time. Maybe black clouds predicting rain only occurs in your part of the world for some environmental reason. Secondly your personal experiences may be colored by biases. 4. Investigating Ideas Where would we be if no one pursued their ideas for in stance, testing molds for their antibiotic value That the earth is not flat but round 5. Reasoning or Problem Solving persuasion through problems and finding solutions. There are two intellectual systems used in think.Inductive argument is the process of drawing conclusions and generalizations from specific observation. For example a nurse may observe anxious behavior in pip-squeakren who are removed from their parents and quit that separation is a stressful event.. Deductive reasoning. This is the process of developing specific predictions from general principles. For example, if you assume that separation anxiety occurs in children removed from their parents then you may predict that children, in your hospital will show signs of anxiety. So we have gone from a general self-confidence to a specific situation. So, induction is to make or develop a theory from actual observation or grounded in observation. Deduction is to have a possibleness or a theory and then test it. Thes e terms will become important when you are considering qualitative and quantitative research. Both of these reasoning systems are important for you to think about.They are both useful. But errors can also occur or faulty reasoning. However it may lead to the development of questions 6. The scientific method, which is considered the most objective and accurate way of developing knowledge. However, it, too, can certainly be questioned as you may discover but it is also considered one of the primary ways of developing knowledge. Beginning on p. 85 of Potter and Perry they describe the characteristics of research with a act of definitions you need to select. The sooner you grasp these concepts the better off you will be in future courses. To understand the research process and for your future endeavors I like to begin with the components of a research article in a journal. I have briefly described these below Title A terse description of separate elements of the field of battleRun ning head Usually a two to three formulate description of the key elements of the study, which runs at the top of each page. Abstract A succinct paragraph describing key features of the study, the population studied, the variables manipulated the findings and discussion point. Usually of 150 words or so. Literature Review A thick of key research findings from other studies, which lead into your study. If you are poring over in a new acclivitous country this may be short if in a hygienic established area it may be lengthy or, it world power focus on one key area for instance of child development (i.e. there are numerous areas of child development-your study may be focused on cognitive development so it is not required to review all areas of child development at heart the literature review). The review should provide the reader with an understanding of the area, without missing key studies and without losing the audience with obscurely relate information.The literature review should cover research related to to your key variables of interest and should draw the reader into your hypotheses. hypothesis what you think the relationship between variables is. Depending on the level of research one might have an wildcat hypothesis or you may have predictive hypotheses suggesting the results are going to be in the pleader of (one way or the other).This might be a good time to review any of the terms used thus far in Potter and Perry and especially look at table 6-2 which describes levels of research. It is problematical to keep a complex topic simple. Method The method contains subsections. It usually begins with a description of the sampling (who did you interview, who comprised your precedent (children, parents, university students etc). One would also find how the sample was selected (was it randomized, was it a captured audience, was it every blonde haired blue eyeball left handed boy) Detail is expected. The method section will also describe the res earch conception and procedures. Both are essential for someone else who might say I dont view these results. I want to try and replicate the study. Which has been done with interesting results in many areas. Research designs are very complex and influence the type of statistical analysis that can be done. I refer you back to table 6-2 for a beginning understanding of this. Test factors and their reliability and validity are also expected in the methodology section. Identification of single-handed and dependent variables would also be described here.The independent variable is that variable you are manipulating i.e. temperature of the room the dependent variable are the observations you are making i.e. number of complaints of room temperature in a given interval of time. Results This section will go through sample characteristics, main findings described pictorially sometimes in graphs or may be tables. Results are described matter of factly with little interpretation. Limitatio ns of the study these become important to the conclusions one can draw. For example if I were studying teen pregnancy and the needs of young mothers and my group ended up being older teens would this be representative of younger teens. Conclusions This is where results can be interpreted and tied back to the literature review. Were findings supportive to the hypothesis or not and if not what might explain the findings. Implications for nursing practice it would be found in nursing research studies, not a good deal in other research. The application of nursing research is an important area for future discussion.As psychiatric nurses we must however be able to critique research. Sometimes it is conducted under ideal conditions where there is control over a number of variables and there may be difficulty applying it in the real world. That is perhaps why observations of a patients behavior may be better to understand their experience in the real world. Research is the use of a series of steps to gather objective knowledge and nursing research of course is the study of phenomenon of interest to nurses, which is often the patients response to illness and nursing interventions. The second point there is control but we have to understand what scientific research is attempting to state. It is the relationships between 2 variables. That is, if I do one thing will it influence another?So just to take a simple nursing example, we might theorize or predict that a patient who lies on their back for long periods will develop pressure sores. So if the patient is turned frequently and does not develop pressure sores we might conclude that turning is related to unbroken skin. Say, however, at the same time as turning the patients skin is gently massaged now we cant tell if it is the turning or the massage that resulted in the unbroken and healthy skin. So this is what is meant by control of external factors. Sometimes you may hear this referred to as level of control over th e variables of interest. If you are using the scientific method then you probably have a hypothesis you want to test and you would set up your experiment to either prove or disprove.This would be quantitative research. But if you are observing a phenomenon and want to study it in its internal state then you are more likely doing qualitative research. Qualitative research is particularly well suited to psychiatric nursing because it. involves gathering information about peoples experiences which we could use an instrument to assess which would give us a quantitative measure i.e., how traumatized were you 0-10. Asking a person to tell their story gives us significantly more information. Methods can be combined. The ethnographic qualitative research method tends to look at humans in their natural environment. This research always takes place in the field often over a long time. Collection and analysis of data takes place concurrently, as insights are gained new questions may emerge. O ften the opinions of the people under study are sought which is very different from quantitative research where opinions and feelings are not considered valid. You will become more proficient at reading, understanding and critiquing research but there is no reason why you should not be locating and reading nursing research journals now.Research Principles and terms The practice of Psychiatric Nursing is guided by nursing knowledge. As a profession nursing has developed a unique body of knowledge, which guides the practice of nursing. There is a number of ways in which knowledge is developed and disseminated. They are listed in Potter & Perry. interrogative mood State 6 ways of getting knowledge.Polit and Hungler (1997) use these terms to describe the scientific research method Disciplined Research. Research conducted within a disciplined format is the most sophisticated method of acquiring knowledge that humans have developed. Nursing research combines aspects of logical reasoning with other features to create systems of problem solving that, although fallible, tend to be more reliable than tradition, authority, personal experience, intuition, or inductive or deductive reasoning alone. (P.11) The scientific method does have its drawbacks however, it is conducted under ideal conditions and sometimes there may be difficulties in applying it to the real world. There are however two main categories of research duodecimal and Qualitative. Quantitative research follows the scientific model and has a series of clearly defined steps. Quantitative research cropIdentify an issue Gather information? State the hypothesis? Review the literature? Design the study? Gather the data? Evaluate the findings Qualitative Research Qualitative research differs from quantitative in that it is a less linear process. It more often involves gathering information about individuals by observing them in their natural environment or through interviews. This type of research takes place in the field rather than the laboratory. The information is rich and varied and subject to the interpretation of the researcher. This is one of its limitations. Nurse researchers can be baffling in either quantitative or qualitative research, but most importantly, nursing research should be able to be applied to psychiatric nursing practice. Here is a list of some research projects of psychiatric nurses Examples of research studies conducted by nurses in Psychiatric Nursing and Mental Health topics Client foretaste and perception of the nurses role in relationship to client satisfaction. A comparative study of widows and widowers perceived social support during the first year of bereavement. The effects of cognitive-behavioral nursing intervention for depressed patients and their families. Factors bear upon staff nurses use of limit setting with disruptive patients. Nurses attitudes toward the suicidal patient.Nursing interventions with long-term patients in adhesion to their ph ysical appearance An evaluation study. The nurses therapeutic use of touch as related to withdrawn patients. Observable signs of anxiety or distress during psychiatric interviews conducted by nurses. Patient and situational factors that affect nursing students like or dislike of caring for patients A study of alcoholic patients perception of the role of the nurse. A study of the confidence level of nurses in caring for patients with depression. A study of psychiatric patients knowledge about their prescribed medications. Question What do you think would be a good research topic for psychiatric nurses? Some terms to Learn in Relation to Research

Science Assignment

To investigate whether the ripening of bananas will speed up when reard with already ripe bananas in a brown penning suitcase. Hypothesis The brown news musical theme hold and already ripe bananas will ripen the unripe banana quicker. Investigation Design The book of the experiment will be a duad of two unripe bananas which will not demand any interference with their natural ripening process until the end of the experiment. The independent variable will be the presence of ripe bananas in one scenario, as well as a brown paper bag in the second scenario. The dependent variable will be the ripening of the banana.Everything else, the room temperature, sheath of banana, etc, will remain common to ensure the experiment is valid and reliable. To increase dependableness, the experiment should be repeated. method 1 . Collect six unripe bananas, four ripe bananas and a brown paper bag 2. Set one pair of unripe bananas on a bench/table 3. Set vanquish a pair of unripe bananas as wel l as a pair of ripe bananas, alongside the first pair, making sure they are at least 1 Com away from the first pair 4. Set down the remaining four bananas (two ripe, two unripe) another Com away from the previous sight place these in a brown paper bag. 5.Take photos of each of your three bunches, separately 6. Record your observations in a table 7. Wait a day before repeating tonus 5 and 6. 8. Repeat step 7 until every(prenominal) bananas are ripe. Risk Assessment Be careful where you Step, there may be bananas on the floor, or other obstacles. Be careful with the paper bag, this is to avoid paper cuts. The main division of the experiment is edible keep family members and other observers away Results Daly Friday 14th June Bananas were purchased and the experiment was tog up. The ripe bananas came from the very(prenominal) hand, as did the unripe ones. The experiment will be conducted indoors. daytime 2 Saturday 15th June The unripe bananas in all three bunches wipe out sho wn a slight change in color, they are becoming more than yellow. The lone(prenominal) pair of unripe bananas are very slightly behind the other 2 bunches. Day 3 Sunday 1 6th June Both bunches of bananas that werent in the brown paper bag showed that they did ripen. The bunch of bananas in the brown paper bag did show a slight, but certain, difference to the others, they are ripening quicker. Day 4 Monday 17th June The difference between the bunch in the brown bag and the other 2 bunches is showtime to become more noticeable, although this is only by close analysis. Front, they are still all somewhat alike. Day 5- Tuesday 1 8th June The brown bag bananas have shown a massive difference in their ends, not so practically their middle parts. The others are ripening too, but not at the akin rate. Day 6 Wednesday 19th June The lone bananas are ripening naturally and are direct a satisfying yellow. The mix of ripe and unripe bananas is very slightly more yellow than the first bun ch. The bunch from inside the bag is ripe too, with the already ripe bananas stemma to rot. Day 7 Thursday twentieth June Within the week, the plain bananas have ripened quite well to produce a well vacuum tube and ready to eat fruit.The next set of bananas is just as ripe with the originally ripe bananas starting to rot (this may be simply due to natures course). The bunch from the bag are definitely more yellow, with the originally ripe bananas getting quite a few brown marks to show the germ of them rotting. Day of Observation Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Day 7 Bunch 1 (2 unripe bananas) discolor (no change) Green slight yellow wind Green - yellow tinge Green - almost whole yellow Green yellow only for each end Green yellow Green - solely yellow Bunch 2 (2 unripe and 2 ripe bananas)Green and yellow (no change) -Green -s slightest tinge -Yellow havent changed -Green - yellow tinge -Green - almost completely yellow -Yellow are becoming a darker shade of yellow -Gree n yellow except for each end -Yellow are slowly brown -Green - yellow -Green completely yellow -Yellow are starting to show brown dots Bunch 3 (2 unripe and 2 ripe bananas in a brown paper bag) -Green slight yellow tinge -Green almost completely yellow -Yellow are not beginning to brown -Green yellow except for tiny part on each end -Yellow are browning -Green yellow -Yellow are beginning to rot -Green completely bright yellow Yellow are now major brown and rotten Research and Analysis RESEARCH When bananas are harvested they are placed in a ripening room to replicate the climate conditions of heat and humidity. These conditions are constant, much like those of my experiment. Due to the set temperature of these rooms, the bananas start to respire. The ethylene given off by bananas, as well as other fruits, table services to spring start the ripening process. This is somewhat like my experiment in the sense that the brown paper bag was holding the ethylene in. This ethylene may h ave also effected the second bunch, although to as much because they did not have a bag to confine the ethylene in. The natural ethylene of bananas is the same as the ethylene artificially produced in these ripening rooms.To delay ripening may remove ethylene gas, which cannot be completely done as they do contain ethylene. Placing a banana alone may help support the delay of ripening it this is much like bunch 1 in my experiment. Even though it was indoors, the varying temperature made the ripening process differ to that of a temperature controlled room. Although this may replicate bananas ripening in a natural way to an extent. ANALYSIS Strengths The experiment contained a control which helped with comparisons. All the controlled variables were kept the same. The 3 bunches allowed more conclusions to be made about the effects of not only a brown paper bag, but also the presence of other bananas.The photos were taken at the same time of day, to increase reliability of results. Weak nesses Naturally, bananas ripen under sunlight, which we did not carry out. Only color, not taste, was assessed as an indicator of ripeness. The bananas may not have been sufficiently spaced to properly isolate them from each others paving off of ethylene gas. Comments The already ripe bananas showed a more noticeable change, which was not expected. The bananas ripened quicker than expected, which made the experiment have a shorter duration time. The difference between the three different bunches was not as significant as I expected. Conclusion The results support the hypothesis, and the research also backs up this.

Introduction of Apple Company

apple Inc, is an American multinational corporation with a instruction on designing and manufacturing consumer electronics and closely-related softw ar package products. Headquartered in Cupertino, California, apple develops, sells, and supports a series of individualised reckoners, portable media players, computer software, and computer hardware accessories orchard apple tree is likewise currently involved in the creation of tender engineering concepts, such as the iPhone, apple TV, and many features of its new, upcoming direct establishment of rules, Mac OS X Leopard.Apple also operates an online store for hardware and software purchases, as head as the iTunes Store, a comprehensive offering of digital downloadable music, audiobooks, games, music videos, TV shows, and movies. The companys best- cognise hardware products intromit the Mac line of personal computers and related peripherals, the iPod line of portable media players, and the iPhone, which has a confirmed re lease date of June 29 2007 in the U. S. Apples best known software products include the Mac OS operating system and the iLife software suite, a bundle of integrated amateur creative software products. Both Mac OS and iLife are included on all Macs sold. )Additionally, Apple is also a major provider of pro (as well as prosumer) audio- and film-industry software products. Apples professional and prosumer applications, which run primarily on Mac computers, include Final Cut Pro, Logic Audio, Final Cut Studio, and related industry tools. Apple had worldwide yearbook sales in its fiscal year 2006 (ending September 30, 2006) of US$19. 3 billion. The company, first incorporated January 3, 1977, was known as Apple Computer, Inc. or its first 30 years. On January 9, 2007, The company dropped Computer from its corporate severalise to reflect that Apple, once best known for its computer products, now offers a broader array of consumer electronics products. The name change, which followed Ap ples announcement of its new iPhone smartphone and Apple TV digital video system, is representative of the companys ongoing expansion into the consumer electronics market in addition to its traditional focus on personal computers.In 1977, the Apple II computer became the first personal computer to include color graphics. Steve Jobs created a sleek tensile case design for the new system having drawn his inspiration from the calculators cases he saw being produced at Hewlett Packard previously, computer cases had been manufactured out of sheet metal. The Apple II was a major success with salary of close to $139 million within only three years. People began to take notice of the young company.In 1981, Steve Jobs introduced the Apple III computer. Because of a flaw in the computers design the first 14,000 units were recalled which in procedure caused sales of the system to taper off. In 1983, with its dynamic growth, Steve Jobs figured that Apple could use a professional CEO, feeling that he did not have the necessary experience to keep the position. He personally recruited rump Sculley, president of Pepsi Co. , as Apples new Chief Executive Officer.The same year, Apple proclaimed the release of the first personal computer that would be almost entirely mouse-based. This revolutionary new system would be called the Lisa. Unfortunately, the Lisas retail price of $9,995 made it cost prohibitive for the majority of the general public. Having been outside from the Lisa team, Steve Jobs joined the staff of a smaller project at Apple. He headed the design of a new computer system for the home market that would retail for a more price friendly $500. This proposed system was later named the Macintosh.The emphasis on the design of the Macintosh was in simplicity Steve Jobs wanted it to appeal to the mediocre computer user. The Macintosh was eventually fitted with a number of the Lisas GUI features. Like the Lisa, the Macintoshs operating system lacked function keys w hich forced users to rely on the mouse to navigate through the operating system. The Macintosh contained 128K of memory which was twice that of the equivalent PC at the time and a 32-bit microprocessor which outclassed the PCs 16-bit microprocessor

Zara: It for Fast Fashion

Zara IT for degenerate Fashion Identification of troubles The courtship study, Zara IT for Fast Fashion, cogitatees on the retail giant, Inditex, and how its largest retail chain, Zara, has been so successful with their vexation stumper of high fashion, carrefour variation, low cost, speed, and flexibility. Several put outs ar identify in this suit study. angiotensin-converting enzyme glaring issue that is probable relates to the fact that a long term Information Technology (IT) dodge does non exist. in that location is no stately throw inment of rules in flummox to plan and predict for their succeeding(a) involve, including operational and capital expenses.An otherwise issue consists of the retailer not having a centralized distribution agreement in place, their stores do not treat inventory counts, and the managers do not select a governing body in place to purport up their inventory balances in their stores or other stores, (they effect this by bell ri nging the stores). Another signifi dissolvet new issue relates to the fact that their present-day(prenominal) IT musical arrangement is unsustainable, as the equipment is antiquated and uncorroborated by Microsoft. Their IT system is not wireless, their screens are sm tout ensemble, they are development styluses, which depose be cumbersome, and older applied science such as lax disks and modems.The last issue involves a lack of shared knowledge of the true system in place whizz person is relied upon and depended for knowledge of the systems in operation(p)ity. Being so dependant upon one person places the whole system at put on the line. Importance of the key issue The key issue in this case study involves whether or not Inditex should farm the retailers entropy technology al-Qaida and capabilities or whether they should expand using their reliable system. The problem that Zara faces now is that their current system, P-O-S (Point of Sales perchs), runs on DOS, wh ich Microsoft does not nutriment any longer.Any hardware change in the POS terminal would not be congenial with their current POS software. Without an upgrade, they risk that their current supplier could no longer resist them. Investing in IT floor is necessary as Microsoft DOS is obsolete technology and there is no guarantee that their POS vendor lead continue fork outing the same terminal without changes to their hardware. Personal Digital Assistants (PDAs) are currently used in all Zara stores, POS terminals are not attached with Zaras headquarters or with other stores. here is no system in place to standoff employees daily sales, causing employees to copy this information onto a floppy disk. Zaras success and main agate line strategy is dependent upon their ability to respond very quickly to the learns of their clients. By upgrading their current system, they could add functionality and capabilities that could disband other issues they face, such as sharing inventor y, and being proficient at matching supply and demand. They can comfortably take care their mission by keeping current with fashion.Without the infrastructure to support it, it would be insurmountable to accomplish, as they would not have the security controls, and back up systems in place. This issue is more than grievous than any other issue to resolve, as Zaras mission, success and prox depends on technology reliableness and accuracy. If this issue is not resolved, it is impossible to address all of the other issues identified above. Key Stakeholders There are numerous stakeholders who are affected by the key issue of whether or not they should upgrade their IT Zaras customers system fate the latest fashions in stock, in their size and color, in a periody fashion.By having an upgraded, efficient IT system, Zaras customers could experience better inventory controls to meet their needs. This in turn develops customer loyalty which equates to a high volume of sales. Another key stakeholder is Zaras employees. Employees need job security. A well defined, upgraded, efficient IT system can assist in sales volume, which turns into profit for the smart set. Employees in like manner want to reduce their processload and redundancy. Their current system does not take advantage of functional automation and confabulation, which can increase their work load.Another stakeholder, Zaras IT vendor, certainly wants to claim their business sector relationship with them, but may convalesce it difficult to continue claiming business with a company who uses such an obsolete, unsupported, vulnerable system. Zaras managers are also important stakeholders in the finish to upgrade. Their managers want the current POS system to do more, such as look up inventory balances in stores. This basic functionality is lacking. They want to be in a position to conduct pricing and keep up with their competitors.Zaras shareholders are interested in maintaining the financial su ccess that Zara has experienced. They want a system in place to assure that their current fashion demands are met, that a system is in place to circular for and share merchandise. They want to be able to invest wisely and premise themselves to run fresh in the apparel industry. Another stakeholder, Zaras suppliers wants a functional IT system to erect better lead judgment of conviction for orders and materials, and to be able to communicate in a timely, seamless manner. Causes of the issueThere are many an(prenominal) causes that contribute to the situation that Zara faces at the moment. Having a mission and vision without having a strategic plan to meet there is a contributing factor. Having a decentralized decision do system in place can also be a root cause. Having equipment that is obsolescence is a go of the above factors. Not having mental faculty and systems in place to in effect plan for the future, leads to antiquated equipment and manual, cumbersome, inaccurate, wreakes. Other factors liable for the lack of strategic IT readiness at Zara entangle their current business model and leadership complacency.Alternative solutions There are three secondary solutions. The first would be to purchase the current POS terminals from their vendors so they can support their needs in case the vendor changes their implement to new technology, and continue functioning the way they have been. The second solution involves make a consulting libertine to review their situation and conduct a strategic financial analysis of their options. The threesome solution to the key issue identified is to proceed in upgrading their current IT system and add functional capabilities to meet the needs of their organization.Recommendations I recommend the third solution, that Zara purchase and implementing a new POS networking system. This recommendation would farm a robust system that is more responsive to Inditexs supply chain network. It also re resettlements the ri sk of the system becoming obsolete and non- compatible with the vendors machine upgrade. It decreases their exposure for system failures, helps to maintain and improve efficiency of decentralization because information flow can be improved between stores, distribution chains and vendors.The most important aspect of Zaras approach to information technology includes the ability to meet the needs of their customers, whether that involves accuracy, timeliness, marketing, demand, or communication. Their original business model involved linking demand to manufacturing, and linking manufacturing to distribution, this involves a reliable, compatible IT system. Upgrading the POS applications to include additional functionality, such as networking capability, and the ability to share inventory with other stores, only makes their corporation more productive and efficient.The use of larger screens, and keyboards, vs. smaller screens and styluses would also be respectable to the employees and customers. There are in time pitfalls to this recommendation. Above and beyond the obvious capital expense of the equipment and software, implementing the recommended solution in the piteous term may require restructuring the IT department to include a Chief Information policeman (CIO). The CIO would also be prudent to conduct a comprehensive review of current industry technologies and pay off which IT capabilities and functionalities will top hat support the companys strategic mission.This person would also be responsible for(p) to take off a formal IT budgeting process that is part of the broader capital budget, and create a formal process for selecting and prioritizing IT projects that includes both financial and non-financial inflection (Porter, M, 2001). In the medium term, Zara may consider an outside team to initiate this IT change. It is questionable if Zara currently has the time and internal talent to effect the change. An outsourced professional team may accomplis h this task, while allowing military force to focus on their day to day operations.Zara can cross channelise a few IT personnel to work closely with the implementation team, to assure a seamless transition. A train the trainer may be beneficial. This may mean that they may have to hire replacement personnel on a irregular terms. In the long term Zara should develop a long-term IT transmutation plan as recommended by Feld and Stoddard, 2004, to develop a plan to maintain and sustain their new system this requires time, money and talent. Incorporating the three principles in executing IT effectively A long termIT renewal plan associate to corporate strategy, a simplified unifying corporate technology platform and a highly functional, performance-oriented IT organization would benefit Zara (Feld and Stoddard, 2004). Keeping up with technology allows Zara to focus on future fashion trends, with effective IT they will be able to stay ahead of the curve and keep their leadership. T hey will sustain their business model based on short deadlines, decrease quantities, and updated styles and fashion.If Zara anticipates opening up new stores in the future, they would need to upgrade their system anyway. If they opened up new stores with new technology, their current technology would not be compatible and the stores could not communicate effectively with one another and share information. The second solution mentioned above, which involves hiring a consulting firm to review their situation and conduct a strategic financial analysis of their options is not in the best interest of the corporation.Hiring consultants takes time and animation and are expensive. They are not familiar with the organizations structure, strengths, weaknesses or capabilities. Financial resources would be better spent on the purchase of new upgraded equipment vs. putting off the inevitable. The first solution exposit above, purchasing the current POS terminals from their vendors so they can support their needs in case the vendor changes their machine to new technology and go along to function they way they have been is not an option, if they want to remain viable.Change is unavoidable, as this profitable, highly reputable company cannot continue to function with obsolete equipment. Obsolete equipment sets them up for failure in the event the equipment fails or needs repair. It does not allow them to implement a systematic plan to move the organization forward, instead it stagnates their capabilities. The in all likelihood outcomes of my recommendation would be an efficient, accurate, timely IT infrastructure that communicates well with all stores, accurately accounts for all inventory, allowing manual processes to dissolve.This creates greater efficiencies on the part of the staff. Changing and upgrading their IT system would compensate for their internal communication weaknesses. Upgrading the POS terminals to modern inventory focus software, would allow orders to be made on a daily basis instead of twice a week. This would allow the demand and supply to be matched more accurately, making the work process leaner. Inventory focal point software would lso allow designers to follow the sales of garments more closely, instead of relying on manual orders from store managers. stash away managers could send new fashion or fabric ideas over the earnings to headquarters. This constant monitoring and update can give designers an advantage over the competition in development new styles and keeping up with the latest fashions. Updating their communication and IT system sooner, rather than later would boilers suit sustain viability of the corporation and stir their business success.Zara It for Fast FashionZara IT for Fast Fashion Identification of issues The case study, Zara IT for Fast Fashion, focuses on the retail giant, Inditex, and how its largest retail chain, Zara, has been so successful with their business model of high fashion, product var iation, low cost, speed, and flexibility. Several issues are identified in this case study. One glaring issue that is apparent relates to the fact that a long term Information Technology (IT) strategy does not exist. There is no formal system in place to plan and predict for their future needs, including operational and capital expenses.Another issue consists of the retailer not having a centralized distribution system in place, their stores do not share inventory counts, and the managers do not have a system in place to look up their inventory balances in their stores or other stores, (they accomplish this by canvassing the stores). Another significant current issue relates to the fact that their current IT system is unsustainable, as the equipment is obsolete and unsupported by Microsoft. Their IT system is not wireless, their screens are small, they are using styluses, which can be cumbersome, and older technology such as floppy disks and modems.The last issue involves a lack of shared knowledge of the current system in place one person is relied upon and depended for knowledge of the systems functionality. Being so dependant upon one person places the whole system at risk. Importance of the key issue The key issue in this case study involves whether or not Inditex should upgrade the retailers information technology infrastructure and capabilities or whether they should continue using their current system. The problem that Zara faces now is that their current system, P-O-S (Point of Sales terminals), runs on DOS, which Microsoft does not support any longer.Any hardware change in the POS terminal would not be compatible with their current POS software. Without an upgrade, they risk that their current supplier could no longer support them. Investing in IT infrastructure is inevitable as Microsoft DOS is obsolete technology and there is no guarantee that their POS vendor will continue supplying the same terminal without changes to their hardware. Personal Digi tal Assistants (PDAs) are currently used in all Zara stores, POS terminals are not connected with Zaras headquarters or with other stores. here is no system in place to link employees daily sales, causing employees to copy this information onto a floppy disk. Zaras success and main business strategy is dependent upon their ability to respond very quickly to the demands of their customers. By upgrading their current system, they could add functionality and capabilities that could resolve other issues they face, such as sharing inventory, and being proficient at matching supply and demand. They can comfortably meet their mission by keeping current with fashion.Without the infrastructure to support it, it would be impossible to accomplish, as they would not have the security controls, and back up systems in place. This issue is more important than any other issue to resolve, as Zaras mission, success and future depends on technology reliability and accuracy. If this issue is not resolv ed, it is impossible to address all of the other issues identified above. Key Stakeholders There are numerous stakeholders who are affected by the key issue of whether or not they should upgrade their IT Zaras customers system want the latest fashions in stock, in their size and color, in a timey fashion.By having an upgraded, efficient IT system, Zaras customers could experience better inventory controls to meet their needs. This in turn develops customer loyalty which equates to a higher volume of sales. Another key stakeholder is Zaras employees. Employees want job security. A well defined, upgraded, efficient IT system can assist in sales volume, which turns into profit for the company. Employees also want to reduce their workload and redundancy. Their current system does not take advantage of functional automation and communication, which can increase their work load.Another stakeholder, Zaras IT vendor, certainly wants to maintain their business relationship with them, but may find it difficult to continue conducting business with a company who uses such an obsolete, unsupported, vulnerable system. Zaras managers are also important stakeholders in the decision to upgrade. Their managers want the current POS system to do more, such as look up inventory balances in stores. This basic functionality is lacking. They want to be in a position to negotiate pricing and keep up with their competitors.Zaras shareholders are interested in maintaining the financial success that Zara has experienced. They want a system in place to assure that their current fashion demands are met, that a system is in place to account for and share merchandise. They want to be able to invest wisely and innovate themselves to stay fresh in the apparel industry. Another stakeholder, Zaras suppliers wants a functional IT system to provide better lead time for orders and materials, and to be able to communicate in a timely, seamless manner. Causes of the issueThere are many causes that co ntribute to the situation that Zara faces at the moment. Having a mission and vision without having a strategic plan to get there is a contributing factor. Having a decentralized decision making system in place can also be a root cause. Having equipment that is obsolescence is a result of the above factors. Not having staff and systems in place to effectively plan for the future, leads to antiquated equipment and manual, cumbersome, inaccurate, processes. Other factors responsible for the lack of strategic IT planning at Zara include their current business model and leadership complacency.Alternative solutions There are three alternative solutions. The first would be to purchase the current POS terminals from their vendors so they can support their needs in case the vendor changes their machine to new technology, and continue functioning the way they have been. The second solution involves hire a consulting firm to review their situation and conduct a strategic financial analysis of their options. The third solution to the key issue identified is to proceed in upgrading their current IT system and add functional capabilities to meet the needs of their organization.Recommendations I recommend the third solution, that Zara purchase and implementing a new POS networking system. This recommendation would create a robust system that is more responsive to Inditexs supply chain network. It also removes the risk of the system becoming obsolete and non- compatible with the vendors machine upgrade. It decreases their exposure for system failures, helps to maintain and improve efficiency of decentralization because information flow can be improved between stores, distribution chains and vendors.The most important aspect of Zaras approach to information technology includes the ability to meet the needs of their customers, whether that involves accuracy, timeliness, marketing, demand, or communication. Their original business model involved linking demand to manufacturing, and linking manufacturing to distribution, this involves a reliable, compatible IT system. Upgrading the POS applications to include additional functionality, such as networking capability, and the ability to share inventory with other stores, only makes their corporation more productive and efficient.The use of larger screens, and keyboards, vs. smaller screens and styluses would also be beneficial to the employees and customers. There are however pitfalls to this recommendation. Above and beyond the obvious capital expense of the equipment and software, implementing the recommended solution in the short term may require restructuring the IT department to include a Chief Information Officer (CIO). The CIO would also be responsible to conduct a comprehensive review of current industry technologies and determine which IT capabilities and functionalities will best support the companys strategic mission.This person would also be responsible to initiate a formal IT budgeting process th at is part of the broader capital budget, and create a formal process for selecting and prioritizing IT projects that includes both financial and non-financial metrics (Porter, M, 2001). In the medium term, Zara may consider an outside team to initiate this IT change. It is questionable if Zara currently has the time and internal talent to effect the change. An outsourced professional team may accomplish this task, while allowing personnel to focus on their day to day operations.Zara can cross train a few IT personnel to work closely with the implementation team, to assure a seamless transition. A train the trainer may be beneficial. This may mean that they may have to hire replacement personnel on a temporary basis. In the long term Zara should develop a long-term IT renewal plan as recommended by Feld and Stoddard, 2004, to develop a plan to maintain and sustain their new system this requires time, money and talent. Incorporating the three principles in executing IT effectively A long termIT renewal plan linked to corporate strategy, a simplified unifying corporate technology platform and a highly functional, performance-oriented IT organization would benefit Zara (Feld and Stoddard, 2004). Keeping up with technology allows Zara to focus on future fashion trends, with effective IT they will be able to stay ahead of the curve and keep their leadership. They will sustain their business model based on short deadlines, decrease quantities, and updated styles and fashion.If Zara anticipates opening up new stores in the future, they would need to upgrade their system anyway. If they opened up new stores with new technology, their current technology would not be compatible and the stores could not communicate effectively with one another and share information. The second solution mentioned above, which involves hiring a consulting firm to review their situation and conduct a strategic financial analysis of their options is not in the best interest of the corporatio n.Hiring consultants takes time and energy and are expensive. They are not familiar with the organizations structure, strengths, weaknesses or capabilities. Financial resources would be better spent on the purchase of new upgraded equipment vs. putting off the inevitable. The first solution described above, purchasing the current POS terminals from their vendors so they can support their needs in case the vendor changes their machine to new technology and continuing to function they way they have been is not an option, if they want to remain viable.Change is unavoidable, as this profitable, highly reputable company cannot continue to function with obsolete equipment. Obsolete equipment sets them up for failure in the event the equipment fails or needs repair. It does not allow them to implement a systematic plan to move the organization forward, instead it stagnates their capabilities. The likely outcomes of my recommendation would be an efficient, accurate, timely IT infrastructure that communicates well with all stores, accurately accounts for all inventory, allowing manual processes to dissolve.This creates greater efficiencies on the part of the staff. Changing and upgrading their IT system would compensate for their internal communication weaknesses. Upgrading the POS terminals to modern inventory management software, would allow orders to be made on a daily basis instead of twice a week. This would allow the demand and supply to be matched more accurately, making the production process leaner. Inventory management software would lso allow designers to follow the sales of garments more closely, instead of relying on manual orders from store managers. Store managers could send new fashion or fabric ideas over the internet to headquarters. This constant monitoring and updating can give designers an advantage over the competition in developing new styles and keeping up with the latest fashions. Updating their communication and IT system sooner, rather than l ater would overall sustain viability of the corporation and enhance their business success.