Thursday, February 27, 2020
Creole linguistics Essay Example | Topics and Well Written Essays - 500 words - 1
Creole linguistics - Essay Example Further studies shows that they have some aspects of their source grammar, however. Caribbean writer Kamau Brathwaite introduced the term creolisation and since then, both Caribbean and non Caribbean researchers have begun a quest for further studies. Rex Nettleford, Sidney Mintz and Sally Price are some of the persons who have made contributions. Creole has become field of study in linguistics and in the region as well. The definition of creole varies. Its meaning can range from language type to cultural and racial identification. To arrive at a basic definition one has to examine the historical nature. Many writers have theorized the origin of the term creole. Some claim that it is connected to Spanish and or Portuguese language while others trace it back to Africa. There exists a common pattern, however, in creolisation. Creole has also a racial and cultural connotation. In the nineteenth century creole could mean a white person born outside of Europe in the colonies. It could also refer to a Jamaican, or also a person of mixed race. There were also negative attitudes towards creoles. Some whites born in Europe believed the creoles to be inferior. On the other hand the creole blacks thought themselves superior to the newly arrived Africans. The creole population was soon to be identified by new culture and attitudes. Creoles were also identified by their adaptation to the new environment outside of Africa. Eventually creole became synonymous with nationalism. Theorists disagree on the definition of creole culture. Some theorists point to Voodoo and Rastafarian religions as elements of creolisation while others parallel the afro Caribbean culture on a whole with creolisation. In order to arrive at a compromise one has to examine certain principles. One of the main principles involves moving away from the search for origin and focusing instead on the available
Tuesday, February 11, 2020
Definition of Human Rights Essay Example | Topics and Well Written Essays - 1000 words
Definition of Human Rights - Essay Example It is clear from the discussion that the development of human rights is supported by many institutions but the major source of conception is the Universal Declaration of Human Rights. The treaties and laws instituted under this statute are later adopted by several international organizations. The human rights philosophy has answers to the queries regarding the creation, concept, nature, universal approach, justification and legality of each and every human right. Human rights are considered to be universally applicable to people from all societies, to provide legal and independent status to them. However, this concept it somehow produces continuous doubts in the mind of critics and, thus, a philosophical difference occurs at many stages. A wide range of literature, interpreting and illustrating the philosophy of human rights, has been published. Thus, if people analyze and understand the concept in its right perspective, such doubts can be eliminated. In 1948, the Universal Declarati on of Human Rights has proposed a list of more than twenty-four specific rights that every member nation has to accept to guarantee protection to its citizens (Morsink 12). The division of the formulated human rights also has been done in six different categories. The first category is right to security, which gives protection to citizens from criminal activities like annihilation, bloodshed, violence, victimization, and rape. The second category includes the rights that guarantee complete safety from atrocities of the legal system like punishment without trial, unfair or secret trials and harsh punishments. The third category includes liberty rights that provide protection and liberty of belief, speech, right to assemble and participate in political or social movements.Ã
Friday, January 31, 2020
Corporate Governance Essay Example for Free
Corporate Governance Essay In a commercial organisation, the board of directors is typically charged with the key responsibility for corporate governance ââ¬â protecting the rights of shareholders and creditors, ensuring contractual obligations and regulatory compliance. In the public sector, the elected government is typically responsible for corporate governance, and in semi-government and statutory bodies like State Rail, Sydney Water, the Australian Broadcasting Authority, the University of NSW, etc ââ¬â and in not- for-profit organisations ââ¬â governments will usually mandate a body similar to a board of directors with the responsibility for corporate governance. What does corporate governance involve? In a recent article, Gomez Korine (2005, pp. 739-752) propose that: Corporate governance can be understood as a set of contracts that defines the relationships among the three principal actors in the corporation. To simplify what this actually means, corporate governance is the set of relationships where: â⬠¢A key stakeholder whom they refer to as the sovereign (in the case of commercial organisations this would be the shareholders; in the case of public sector agencies, the elected government; for not-for-profit organisations this is often the ââ¬Ëmembersââ¬â¢ or other key stakeholders as defined by legislation) â⬠¢sets in place a governing body (eg, board, council, senate, etc) with responsibility for overseeing the actions of the governer (management, staff, employees, volunteers, players, etc) Increasingly, societies and governments are reacting to a rapidly changing world surrounding them, and modifying the regulations affecting ââ¬Ëcorporate governanceââ¬â¢ accordingly. The numbers and interests of stakeholders who are affected by the actions of organisations is expanding. Organisations are being seen to impact on: the economy the natural environment society through opportunities for work and employment conditions of work family life, etc Consequently, there are increasingly complex expectations placed on organisations of all sizes to consider and take responsibility for decisions and actions beyond simply their ââ¬Ëmoney makingââ¬â¢ or other purposes and goals. Corporate governance covers a large number of distinct concepts and phenomenon as we can see from the definition adopted by Organization for Economic Cooperation and Development (OECD) ââ¬â ââ¬Å"Corporate governance is the system by which business corporations are directed and controlled. The corporate governance structure specifies the distribution of rights and responsibilities among different participants in the corporation, such as, the board, managers, shareholders and other stakeholders and spells out the rules and procedures for making decisions in corporate affairs. By doing this, it also provides the structure through which the company objectives are set and the means of attaining those objectives and monitoring performanceâ⬠1. From this definition we see that corporate governance includes the relationship of a company to its shareholders and to society; the promotion of fairness, transparency and accountability; reference to mechanisms that are used to ââ¬Å"gov ernâ⬠managers and to ensure that the actions taken are consistent with the interests of key stakeholder groups. The key points of interest in corporate governance therefore include issues of transparency and accountability, the legal and regulatory environment, appropriate risk management measures, information flows and the responsibility of senior management and the board of directors. Harshbarger and Holden (2004) point out that while many of the governance issues that organizations face are not new, the environment in which they confront them is more challenging than ever: State and Federal law enforcement have applied significantly increased resources and a more aggressive philosophy toward confrontation of governance lapses; the media spotlight has increased awareness among those constituents directly affected as well as the business community as a whole; shareholder proposals are taken more seriously; and the judiciary has demonstrated its willingness for a more stringent definition of good faith. As well, there are a number of factors that have brought ethical issues into sharper focus, including globalization, technology and rising competition. Van Beek and Solomon (2004) also note the ability to deliver a professional service will necessarily take place in an environment in which there is an increasing tendency towards individuality, while society as a whole becomes more global. The new realities of corporate governance show that no entity or agent is immune from fraudulent practices and have altered the way companies operate; they have re-defined the baseline for what is considered prudent conduct for businesses and executives (Dandino, 2004). CORPORATE STRATEGY Strategy can be developed at many levels ââ¬â in a multi-layered organisation there may be: â⬠¢Corporate level strategy ââ¬â decisions made for the whole corporation or organisation to gain the better of adversaries or attain ends. Business unit or divisional strategy ââ¬â decisions made for the business unit or division to gain the better of adversaries or attain the business units end. Functional strategies ââ¬â such as marketing/finance/huma n resources/IT/technology/ operational/production/etc. strategies. There would be marketing decisions (or finance or HR decisions, etc) designed to get the better of an adversary or attain a marketing/finance, etc, end. â⬠¢So what do we mean by ends? Other terms that are frequently used here for the same concept are goals or missions or visions. Organisations typically have (or should have) a set of goals, desired outcomes or a view of their purpose (mission), or their future achievements and positions (visions) in mind. Ideally these are clearly articulated and understood by everyone in the organisation. When these ends (goals, mission, vision) are clearly understood, then the board, management, staff and partners of the organisation are able to ââ¬Ëdevelopââ¬â¢ strategy to achieve these. What is a strategic plan? A plan, whether strategic, tactical, operational, marketing, finance ââ¬â or whatever ââ¬â is really just a set of decisions that have been captured in some form (document, web page, PowerPoint presentation, video, etc) that set out the answer to three key questions: 1. Where are we now? 2. Where are we going? 3. How will we get there? Accordingly, a plan is formed by: â⬠¢analysing the existing and ex pected future trends and factors affecting the organisation/business unit, etc â⬠¢setting down clear statements of the outcomes that will help to achieve the ends that the organisation has set itself (these statements of outcomes are commonly called objectives) â⬠¢describing some tactics and actions that will lead to achieving the outcomes ETHICS IN A GLOBAL ENVIRONMENT The dawn of a global knowledge society with information-driven economies and expansion of cross-border trade as consequences of liberalization and globalization policy is placing new demands on business organizations for more innovative approaches in business ethics at both local as well as global business environment (Nissanke and Thorbecke, 2005). This premise is consistent with Brownlie et al. (1999) who indicate that; ââ¬Å"What is it like to think new thoughtsâ⬠¦ to undo the fragile web of assumptionâ⬠¦ to render new images to the familiarâ⬠¦ to look anew at the worldâ⬠¦ to see the ordinary and everyday from a fresh perspective?â⬠Many research scholars today share this view and indicate that what they took for granted, assumed, believed and worked towards has been upended by those who argue that in order to ââ¬Ëget it rightââ¬â¢ in a global business environment, organizations must rethink their business ethics approach. Sheth and Sisodia (1999) also support this hypothesis by asserting that, the context of ethics in global business environment is changing in fundamental ways. The acceptance of law-like generalizations has to be, as they suggest, ââ¬Å"Either enhanced or modifiedâ⬠. The old opinion of business ethics as ââ¬Å"an oxymoronâ⬠, or that ââ¬Å"business organizations do not have ethicsâ⬠(Laczniak and Murphy, 1993) is being re-thought. The business ethics is increasingly being called into question from various quarters (Brownlie et al., 1999) and research scholars are developing the discipline in order to challenge the ethical complacency that existed in the past. Business ethics is ultimately the ethics of power, of how to handle the power of business and how that power is acquired, increased and exercised. The need for ethics in business has never been greater, precisely because the power of business was never so manifold and as extensive as it is today (Mahoney, 1997). The term ââ¬Ëethicsââ¬â¢ has generally been used to refer to the rules and principles of right and wrong conduct. It therefore boils down to morality and good or bad conduct. Business ethics are a set of rules that stipulate how businesses and their employees ought to behave (Aldag and Stearns, 1991). DiPiazza (2002) says ââ¬Å"I see ethics as a mission-critical issueâ⬠¦. deeply embedded into who we are and what we do. Its just as important as our product development cycle or our distribution systemâ⬠¦its about creating a culture based on integrity and respect, not a culture based on dealing with the crisis of the dayâ⬠¦We speak to ourselves every day, ââ¬ËAre we doing the right things?â⬠Sheth, Gardner and Garret (1988) opine that ethical decision-making in a business environment is very complex, and that allegedly ââ¬Å"guilty business practitioners have quite sincerely stated that they honestly did not realize that their actions could possibly create ethical problemsâ⬠. Business organizations operating at international levels often find that many countries differ in what is considered wrong or right in a business market. IN TERMS OF SONY: ETHICS Ethical business conduct and compliance with applicable laws and regulations are fundamental aspects of Sonys corporate culture. To this end, Sony has established a Global Compliance Network comprised of the Compliance Division at the corporate headquarters, a global compliance leadership team, and regional offices around the world; adopted and implemented the Sony Group Code of Conduct; and set up Compliance Hotline systems through its Global Compliance Network all in order to reinforce the Companys worldwide commitment to integrity and help assure resources are available for employees to raise concerns or seek guidance about legal and ethical matters. In July 2001, Sony Corporation established the Compliance Division, charged with exercising overall control over compliance activities across the Sony Group, to emphasize the importance of business ethics and compliance with applicable laws, regulations and internal policies. The Compliance establishes compliance policies and structures for the Sony Group and performs crisis management functions. In July 2003, Sony established a regional compliance network comprised of offices in the Americas, Europe, Japan, East Asia*1 and Pan-Asia,*2 which are charged with exercising regional control over compliance activities to strengthen the compliance system throughout the Sony Group. Officers responsible for compliance in each region have the authority to issue instructions concerning compliance to Sony Group companies in their respective regions and, by cooperating with one another, are working to establish and maintain a comprehensive global compliance structure. To further reinforce global compliance efforts, a Compliance Leadership Team was formed in September 2009 as an additional component of the global compliance organization. The Compliance Leadership Team assists the Sony Corporation General Counsel and Compliance Division in identifying, developing and implementing key compliance strategies and compliance-related measures; encourages more active participation in Group-wide compliance activities from a larger group of key Sony personnel by involving not only the Regional Compliance Officers but also experienced legal/compliance personnel from Sony Group companies; and creates a global framework that by its very structure highlights the companys compliance priorities and commitment to best practices. *1Coverage area of East Asia compliance office: Mainland China, Hong Kong, Taiwan and South Korea *2Coverage area of Pan-Asia compliance office: Southeast Asia, Middle East, Africa and Oceania *3 The Americas Office is responsible for Sony Corporation of America, the Sony Pictures Entertainment Group, and the Sony Music Entertainment Group, in addition to the Electronics Group companies in the Americas Region . The Sony Europe, East Asia and Pan-Asia Offices are responsible for the Electronics Group companies in their respective regions. The Japan Office is responsible for Sony Corporation, the Sony Computer Entertainment Group, and Sony Financial Holdings, in addition to the Electronics Group Companies in Japan CORPORATE GOVERNANCE: Sony is committed to strong corporate governance. As a part of this effort, in 2003, Sony adopted the Company with Committees corporate governance system under the Companies Act of Japan. In addition to complying with the requirements of applicable governance laws and regulations, Sony has introduced its own requirements to help improve the soundness and transparency of its governance by strengthening the separation of the Directors function from that of management and advancing the proper functioning of the statutory committees. Under Sonys system, the Board of Directors defines the respective areas for which each of the Corporate Executive Officers is responsible and delegates to them decision-making authority to manage the business, thereby promoting the prompt and efficient management of the Sony Group. Sony Corporation is governed by its Board of Directors, which is appointed by resolution at the shareholders meeting. The Board has three committees (the Nominating Committee, Audit Committee and Compensation Committee), consisting of Directors named by the Board of Directors. Corporate Executive Officers are appointed by resolution of the Board of Directors. In addition to these statutory bodies and positions, Sony has Corporate Executives who carry out business operations within designated areas. Board of Directors: Determines the fundamental management policies of the Sony Group Oversees the management of Sony Groups business operations Appoints and dismisses the statutory committee members Appoints and dismisses Representative Corporate Executive Officers and Corporate Executive Officers Nominating Committee: Determines the content of proposals regarding the appointment/dismissal of Directors Audit Committee: Monitors the performance of duties by Directors and Corporate Executive Officers (with respect to processes in place to ensure the adequacy of the financial reporting process, to enable management to ensure the effectiveness of internal control over financial reporting, to ensure timely and appropriate disclosure, and to ensure compliance with applicable law, Articles of Incorporation and internal policies). Monitors the status of any other items described in the Internal Control and Governance Framework determined or reaffirmed by the Board of Directors in accordance with the Companies Act of Japan. As part of its monitoring, attends the Nominating Committee and Compensation Committee meetings. Oversees and evaluates the work of the independent auditor (including to evaluate the adequacy of its independence and its qualification, to propose its appointment/dismissal or non-reappointment, to approve its compensation, to evaluate the appropriateness of its audit regarding the financial results and internal control over financial reporting, and to pre-approve its engagement for any services other than audit services to be provided) Prepares the Audit Committee Review Report in which the Audit Committee expresses its opinion on the performance of duties of Directors and Corporate Executive Officers, on the Business Report and on the independent auditors audit procedures and results based on its review activities including review of the matters subject to the Committees opinion in the Audit Committee Review Report. Compensation Committee: Sets policy on the contents of individual compensation for Directors, Corporate Executive Officers, Corporate Executives and Group Executives, and determines the amount and content of individual compensation of Directors and Corporate Executive Officers in accordance with the policy Corporate Executive Officers: Make decisions regarding the execution of Sony Group business activities within the scope of the authority delegated to them by the Board of Directors Corporate Executives: Carry out business operations within designated areas, including business units, headquarters func tions, and/or research and development, in accordance with the fundamental policies determined by the Board of Directors and the Corporate Executive Officers
Thursday, January 23, 2020
Robert Burns :: essays research papers
People have made entire careers off the belief in and practices of astrology. The idea of the stars determining our fate has withheld peopleââ¬â¢s interest for centuries. Robert Burns, an Aquarius, was very anti-superstition. He had almost no belief in astrological predictions or zodiac signs. There is some humor in this though, because through Burnsââ¬â¢ poems and songs this pseudoscience shows just how accurate it can be. The most parallel example of Burnsââ¬â¢ personality and his Aquarius sign can be seen in the work The Fornicator. à à à à à Robert Burns was born January 25, 1759, son to a dirt poor farmer and a mother who never learned to write her own name. He held many jobs before making a name for himself as a poet, to include a farmer and excise officer. Burns was famed for his poetry and songs and has been called Scotlandââ¬â¢s answer to Shakespeare. He was also renowned for his excessive drinking and womanizing, one such biographer, Ian McIntyre, remarked that Burns was ââ¬Å"incapable of addressing a woman, on paper or in the flesh, without placing a hand on her thigh.â⬠It was also reported that he fathered over a dozen children in and out of marriage. The official reason for Burnsââ¬â¢ death was rheumatic heart disease, but it is often attributed to the bottle. Upon death critics and obituary writers labeled him a ââ¬Å"drunkard.â⬠à à à à à Aquarius, the zodiac symbol assigned to those born between January 21 and February 19. Traditional Aquarian traits are that they are: friendly and humanitarian, original and inventive, independent and intellectual. Some negative aspects of Aquarians are that they can be: intractable and contrary, perverse and unpredictable, unemotional and detached. Aquarians generally possess strong and attractive personalities. They can fall into two categories: one shy, sensitive, gentle and patient; the other exuberant, lively and exhibitionist, sometimes hiding the depth of their character under a cloak of frivolity. Among the faults to which Aquarians are liable are: fanatical eccentricity, wayward egotism, excessive detachment and an inclination to retreat from life and society. à à à à à The poem the Fornicator speaks to all the young gentlemen of Burns era and todayââ¬â¢s male audience. This piece is about Burns referring to himself as a fornicator and impregnating a girl, Elizabeth Paton, out of wed lock. There is an air of sarcasm and regret throughout the poem; not some much about impregnating the woman but having to deal with the hassles of potentially being bogged down with a child.
Tuesday, January 14, 2020
Accounting Fraud at Worldcom
Accounting Fraud at WorldCom LDDS began operations in 1984 offering services to local retail and commercial customers in the southern states. It was initially a loss making enterprise, and thus hired Bernie J. (Bernie) Ebbers to run things. It took him less than a year to make the company profitable. By the end of 1993, LDDS was the fourth largest long distance carrier in the United States. After a shareholder vote in May 1995, the company officially came to be known as WorldCom. WorldCom culture was dominated by a strong chief executive officer (Bernie J. Bernie) Ebbers), who was given virtually unfettered discretion to commit vast amounts of shareholder resources and determine corporate direction without even the slightest scrutiny or meaningful deliberation or analysis by senior management or the board of directors and legal function was less influential and less welcome than in a healthy corporate environment. Top hierarchy granted compensation and bonus beyond the company guidel ines to a select group of individuals based on their loyalty to them.The companyââ¬â¢s human resource virtually never objected to such special awards. Inaddition, there was no outlet for employees to express their concerns. The room four improvement and corrective measures was obsolete, the consequence of all these culture irregularities were the factor to the big disaster for the company. According to Ebber, in 1997,â⬠our goal is to be the NO. 1 stock on Wall Street. â⬠Revenue growth was a key to increasing the companyââ¬â¢s market value. Ebbers was obsessed with revenue growth and insisted on a 42% E/R ratio.He encouraged managers to push for revenue, even if it meant that long term costs would outweigh the short term gains. As business operations declined post the 1st quarter in 2000, CFO Sullivan used accounting tactics to achieve targeted performance, accounting principles require companies to estimate expected payments from line costs and match them with revenu es in the income statement,. Throughout 1999 and 2000, Sullivan told staff to release accruals which too high compared to the relative cash payments, without considered ââ¬Å"Matching Principeâ⬠.Over a 7 quarter period between 1999 and 2000, WorldCom released $3. 3 billion worth of accruals. Sullivan directed the making of accounting entries that had no basis in generally accepted accounting principles in order to create the false appearance that WorldCom had achieved those revenue targets. As an accountant, one should be familiar with the standards and rules of the position, accept personal responsibilities for the foreseeable consequence of actions, and realize the long-term effect of such behavior on the accounting industry and the citizens.At all times, an accountant should conduct themselves with integrity, dignity, and respect for the position held in society. Whistleblowers frequently face reprisal, sometimes at the hands of the organization or group which they have acc used, sometimes from related organizations, and sometimes under law. | As Terance Miethe explains in his book, Whistle blowing at Work, many people see the whistleblower as a ââ¬Å"snitch,â⬠or a ââ¬Å"a lowlife who betrays a sacred trust largely for personal gain. â⬠In the flip side, whistleblowers are seen as ââ¬Å"saviorsâ⬠who ultimately helped create important changes in organizations.This approach to whistleblowers as guardians of public accountability is often taken by consumer advocates. I would not consider blowing the whistle. I would rather distance myself after informing my immediate supervisor if any wrong practice or misconduct similar to the WorldCom Fraud is happening in my environment. Public confidence in the accounting profession has been changed by corporate scandals, which created a crisis that affected the reputation and credibility of accounting professionals.The unethical decisions made by accountants can prove detrimental to the public who rely on information from the financial statements to make decisions. Users of financial statements rely on the information purported by an enterprise to exhibit certain qualitative characteristics that are both relevant and reliable. The impact of unethical decisions of both corporate leaders and accounting firms involving financial reporting by U. S. orporations has necessitated a new governmental regulation under SOX Act of 2002. President Bush signed this Act into law (Public Law 107-204) on July 30, 2002. The Act resulted in major changes to compliance practices of large U. S. and non-U. S. companies, whose securities are listed or traded on U. S. stock exchanges, requiring executives, boards of directors and external auditors to undertake measures to implement greater accountability, responsibility and transparency of financial reporting. Accounting Fraud at Worldcom Accounting Fraud at WorldCom LDDS began operations in 1984 offering services to local retail and commercial customers in the southern states. It was initially a loss making enterprise, and thus hired Bernie J. (Bernie) Ebbers to run things. It took him less than a year to make the company profitable. By the end of 1993, LDDS was the fourth largest long distance carrier in the United States. After a shareholder vote in May 1995, the company officially came to be known as WorldCom. WorldCom culture was dominated by a strong chief executive officer (Bernie J. Bernie) Ebbers), who was given virtually unfettered discretion to commit vast amounts of shareholder resources and determine corporate direction without even the slightest scrutiny or meaningful deliberation or analysis by senior management or the board of directors and legal function was less influential and less welcome than in a healthy corporate environment. Top hierarchy granted compensation and bonus beyond the company guidel ines to a select group of individuals based on their loyalty to them.The companyââ¬â¢s human resource virtually never objected to such special awards. Inaddition, there was no outlet for employees to express their concerns. The room four improvement and corrective measures was obsolete, the consequence of all these culture irregularities were the factor to the big disaster for the company. According to Ebber, in 1997,â⬠our goal is to be the NO. 1 stock on Wall Street. â⬠Revenue growth was a key to increasing the companyââ¬â¢s market value. Ebbers was obsessed with revenue growth and insisted on a 42% E/R ratio.He encouraged managers to push for revenue, even if it meant that long term costs would outweigh the short term gains. As business operations declined post the 1st quarter in 2000, CFO Sullivan used accounting tactics to achieve targeted performance, accounting principles require companies to estimate expected payments from line costs and match them with revenu es in the income statement,. Throughout 1999 and 2000, Sullivan told staff to release accruals which too high compared to the relative cash payments, without considered ââ¬Å"Matching Principeâ⬠.Over a 7 quarter period between 1999 and 2000, WorldCom released $3. 3 billion worth of accruals. Sullivan directed the making of accounting entries that had no basis in generally accepted accounting principles in order to create the false appearance that WorldCom had achieved those revenue targets. As an accountant, one should be familiar with the standards and rules of the position, accept personal responsibilities for the foreseeable consequence of actions, and realize the long-term effect of such behavior on the accounting industry and the citizens.At all times, an accountant should conduct themselves with integrity, dignity, and respect for the position held in society. Whistleblowers frequently face reprisal, sometimes at the hands of the organization or group which they have acc used, sometimes from related organizations, and sometimes under law. | As Terance Miethe explains in his book, Whistle blowing at Work, many people see the whistleblower as a ââ¬Å"snitch,â⬠or a ââ¬Å"a lowlife who betrays a sacred trust largely for personal gain. â⬠In the flip side, whistleblowers are seen as ââ¬Å"saviorsâ⬠who ultimately helped create important changes in organizations.This approach to whistleblowers as guardians of public accountability is often taken by consumer advocates. I would not consider blowing the whistle. I would rather distance myself after informing my immediate supervisor if any wrong practice or misconduct similar to the WorldCom Fraud is happening in my environment. Public confidence in the accounting profession has been changed by corporate scandals, which created a crisis that affected the reputation and credibility of accounting professionals.The unethical decisions made by accountants can prove detrimental to the public who rely on information from the financial statements to make decisions. Users of financial statements rely on the information purported by an enterprise to exhibit certain qualitative characteristics that are both relevant and reliable. The impact of unethical decisions of both corporate leaders and accounting firms involving financial reporting by U. S. orporations has necessitated a new governmental regulation under SOX Act of 2002. President Bush signed this Act into law (Public Law 107-204) on July 30, 2002. The Act resulted in major changes to compliance practices of large U. S. and non-U. S. companies, whose securities are listed or traded on U. S. stock exchanges, requiring executives, boards of directors and external auditors to undertake measures to implement greater accountability, responsibility and transparency of financial reporting.
Monday, January 6, 2020
Dramatic Devices in Williams Cat on a Hot Tin Roof Essay
Dramatic Devices in Williams Cat on a Hot Tin Roof Williams instinctively understands the loneliness of a human being - his or her constant and desperate attempt that is to escape the reality that is there loneliness and their subsequent failure to do so. Williams portrays this loneliness to an audience through the spatial distances on stage between characters, which is suggested in the stage direction. Margaret is alone. It is also emphasised through symbolism and the dialogue between characters. Big Mama accuses Margaret of not satisfying Brick in bed and of Bricks break down. After this accusation, Margaret is alone, completely alone. By repeating this stage direction Williams isâ⬠¦show more contentâ⬠¦It is also why she oscillates between convincing Brick of her sexuality and her obsession with children. Ive borne no children, Im childless, you cant have babies, they gloat over us being childless. This obsession makes her very insecure. When Big Mama starts questioning, Dyou make Brick happy in bed? She is observing tha t Maggies sexuality isnt enough, therefore this breaks Maggies crutch and leaves her completely alone and isolated. As a defence mechanism, Maggie creates another personality for herself, I am Maggie the cat! Williams uses this animal as it has many connotations. A cat has connotations of being a fighter and a survivor and also of being a solitary animal. Maggie has all of these qualities but at this point in the play she is especially showing that of a solitary animal. The dialogue also displays the isolation between the two characters. Maggie does a lot of talking, You know, our sex life didnt just peter out in the normal wayà ¢Ã¢â ¬Ã ¦the best lookin man in the crowd-followed me upstairs and tried to force his way in the powder room with me, followed me to the door and tried to force his way in! These lengthy speeches often have no particular or relevant point but are just to fill the silence. Bricks dialogue mainly consists of short,Show MoreRelatedOthello, By William Shakespeare1923 Words à |à 8 Pagesdifferent ways and interpret things differently as well. In the 3 texts dissatisfaction or complication is shown. Firstly in Othello love is presented as ephemeral and transient while atonement love is presented as unrequited and finally in cat on a hot tin roof love is presented as painful and troublesome due to unreciprocated feelings. The tragic plot of Othello hinges on the potential of the villain, Iago, to deceive other characters, above all Roderigo and Othello, through encouraging them toRead MoreEssay about Summary of History of Graphic Design by Meggs14945 Words à |à 60 Pagesexception of Celtic pattern-making, book design and illumination had sunk to a low in most of Europe. - Many people feared that the year 1000 AD would be the end of the world. - On New Years Ever, 999 AD, many people stripped naked, and lay on their roofs waiting for final judgment. - By 1150 AD, Bibles were becoming massively produced. - During the 1200ââ¬â¢s, the rise of universities created an expanding market for books. - The Book of Revelation had a surge of unexplained popularity in England andRead MoreManagement Course: MbaâËâ10 General Management215330 Words à |à 862 Pagesthrough trial and error, Henry Fordââ¬â¢s talented team of production managers pioneered the development of the moving conveyor belt and thus changed manufacturing practices forever. Although the technical aspects of the move to mass production were a dramatic ï ¬ nancial success for Ford and for the millions of Americans who could now afford cars, for the workers who actually produced the cars many human and social problems resulted. With simpliï ¬ cation of the work process, workers grew to hate the monotony
Sunday, December 29, 2019
Characterization In Hills Like White Elephants, By Ernest...
f an extended period of time has passed, and a single word has not been written- written, not scrawled lazily or typed in haste, but when words pass through the heart and into the brain, carefully pumped out of a bleeding vein onto whatever medium that is being used, the writer grows frenzied. Her dreams become ravenous, and her dominant hand aches to be used properly. Soon, every passing moment is an anxious one, and the only antidote to her ordeal is to write. And yet, as much as the writer loves to write, writing also stands across from her in what seems like an uncrossable chasm-her undefeatable enemy. So the writer enrolls herself in an English class, and learns to conquer writing through characterization, imagery, and metaphors. Inâ⬠¦show more contentâ⬠¦For example, Williams begins the poem with so much depends/upon (557) Immediately after this, is the line a red wheel/barrow (557) The writer ponders, why did Williams make the wheelbarrow red? She then realizes that in literature, red is typically associated with power and passion, and isnââ¬â¢t that exactly what Williams is saying? The a single wheelbarrow holds great power in a desolate farm? Through this bitterly short poem, the writer learns the power of imagery, even in its simplest form. The third weapon that the writer obtains is perhaps the most powerful one. Through metaphors, the writer learns that writing is stringing a series of words together, in the hopes of creating a work that holds a certain kind of meaning to it. Belatedly, she went back and realized how ladden every work she had read in her class was with metaphors, but it was only until she had read A Raisin in The Sun by Lorraine Hansberry, did she see just powerful they were. The play, A Raisin in The Sun boasted a plethora of metaphors, but a recurring one was Mamaââ¬â¢s plant. Throughout the play, Mama is diligent in how she takes care of the plant, despite the less than ideal conditions it grows in. Despite this, both Mama and the plant persevere, and upon its blooming, Mama grows hopeful that she may be a good gardener. The plant is a metaphor for severalShow MoreRelatedHills Like White Elephants, By Ernest Hemingway1673 Words à |à 7 Pagesââ¬Å"Hills Like White Elephants,â⬠by Ernest Hemingway: The Morality Within the Operation Ernest Hemingway created the iceberg theory, by which he expects the reader to know a great deal of information from the little he expresses in his work. This style is evident in his short story, ââ¬Å"Hills Like White Elephants,â⬠because the information the reader must obtain is hidden underneath the surface. This writing style often confuses the reader, but when the short story is read multiple times, the reader canRead MoreAbortion In Ernest Hemingways Hills Like White Elephants1237 Words à |à 5 Pages The short story ââ¬Å"Hills Like White Elephants,â⬠by Ernest Hemingway, talk about a young couple and their relationship issue about abortion. 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