Does the way in which accounting represents the world facilitate the Essay - 1

Does the way in which accounting represents the world facilitate the control of organizations - Essay Example They way in which accounting represents the world does not always facilitate the control of organizations. Representation versus control Not every nation has adopted the International Financial Reporting Standards (IFRS) delivered in 2001 by the IASB. Because of this, there are independent and corporate investors that have identified opportunistic tax havens across the world. The ability to utilize foreign business accounting practices as a means to shelter resources continues to cause problems with how other businesses internationally perform their strategic management functions. For instance, Singapore has amended its tax laws as it had not, until 2009, adopted global accounting standards (google.com, 2009). Previously, businesses operating in Singapore maintained the ability to act as corporate and private investor tax havens as financial reporting from businesses in this country were able to manipulate data in a methodology that would be considered illegal in countries using the IFRS. Cost accounting not measured against IFRS, internally, eliminated the need for external auditing consultants, provided opportunity for less fiscal transparency, and allowed for strategic policy formation where allocation of costs was not standardized. What this speaks to is a lack of corporate governance in countries that are not yet fully standardized in the accounting function. Especially in terms of fiscal transparency and auditing practices, the businesses required less control and managers or executives with access to costs had the ability to shuffle currency or provide tax havens for investors with clever allocation of resources. â€Å"Culture is often considered to be one of the most powerful environmental factors affecting the accounting system of a country† (Tsui & Windsor, 2001, p.144). These authors consider accounting to be a â€Å"socio-technical† activity that involves human-based resources and financial resources in a way that is inseparable (Tsui & Windsor, p.145). In collectivist cultures, there is a mentality related to tradition and group affiliation where values are consistent with securing the needs of the group. These values are common in countries like Singapore and India. Thus, there is a resistance to change regarding adoption of international accounting standards that change the scope and policy formation related to resource utilization and fiscal transparency to the rest of the world. â€Å"Differences in accounting practices are manifestations of nationally different cultural systems† (Askary, Pounder & Yazdifar, 2008, p.145). Thus, businesses operating in one collectivist nation might have more focus on expansion whilst an individualistic country such as the United Kingdom might have more focus on developing more cost control by building a culture of lean production philosophy. In this situation, the method of accounting would differ, as would most assuredly those management systems in place in terms of c ontrol. In the individualistic culture that has adopted international standards, the implementation of new technologies to facilitate cost control and inventory control might be organisation-wide, such as new enterprise resource

Researchweek2 Essay Example | Topics and Well Written Essays - 250 words

Researchweek2 - Essay Example The highest level also leads to legal accountability on the part of doctors and nurses. This means that this level provides a plan which is stipulated step by step and which the patient agrees to after going through it with the health worker. In case of any legal questions, the health worker is able to extrapolate with evidence the plan and hence becoming legally accountable. Lawsuits will therefore be an issue of the past. There are several ways of determining the highest level of evidence the first being examining the credibility of the evidence in terms of the background and authority of the researchers and validity of the data. The other is examining whether the research results are transferrable or generalizable to others beyond the study subjects, if so, then it qualifies. Since the research on the intervention in question is not the first, a comparison with other research is advisable and a determination of the stage of development is also important. The one with the highest or is most advanced in the stage of development qualifies to be considered the highest level of intervention research (Majid 233). Majid, Shaheen, et al. â€Å"Adopting evidence-based practice in clinical decision making: nurses perceptions, knowledge, and barriers.† Journal of Medical Library Association, 99(3): 229-236, July

How Are Dreams Proved to Be Futile in of Mice and Men Essay Example for Free

How Are Dreams Proved to Be Futile in of Mice and Men Essay Dreams in â€Å"Of Mice and Men† is influenced under the poem â€Å"To A Mouse† by Robert Burns and the relationship between the poem and the novel is seen through the build-up to the characters hopes and dreams at the time of the great inflation and how they struggled to keep up with their ambitions. The context in both texts clearly portrays the death of the future plans the working class keep to at that time and the writers do this to illustrate the chances of normal people succeeding and how being born into a hierarchy means that you’re destined to a class in society. In Of Mice and Men, Lennie is introduced with a â€Å"shapeless face† and animal imagery is used to signify his strength, â€Å"bear drags his paws†, this portrayal of Lennie sets him apart from George in the hierarchy. As the story develops the readers understanding of George’s and Lennie’s relationship does to, the reader realises that the theme that keeps both the key protagonists motivated is the dream. This is further developed when Steinbeck introduces the dream for the first time, â€Å"I remember about the rabbits, George†, it is clear to the readers that Lennie is academically weak and in order for him to remember about the dream indicated how much it means to him and it’s possibly the thing that matters to him most. However early in the novel Steinbeck uses animal imagery to foreshadow the death of Lennie and the death of the dream, â€Å"shoot you for a coyote†, the author highlights his vulnerability and his death in the future to suggest that his weakness academically is what possibly lead him to his death. In the beginning of the novel George gets into a quarrel with Lennie about ketchup, â€Å"we ain’t got any†, during George’s rant he clearly emphasizes on what he sees as the American dream in comparison to what they both see. George leads on to imply that Lenny is a road block to his dream and this is partially true as it is what Lennie did towards the end of the novel that killed the chances of the dream. George’s dream can be considered as a typical working class dream as it isn’t very promising and has no future outlook. The death of the dream in Of Mice and Men seems to be blames on a certain individual, the death of George and Lennie’s dream is blamed on Lennie and later in the novel we learn that the death of Curley’s wife’s is because of her â€Å"ol lady†. In the novel Curley’s wife is portrayed as a social outcast alongside the â€Å"nigga† but this time because of her gender as they lived in a sexist society. However beneath her make up her interior reveals her dreams and how they were crushed as well, the reader also finds out that her sexual weapon is to grab the attention of the ranch workers as no one gave her the recognition she wanted. Curley’s wife’s dream is fully revealed towards the end of the novel with her explain it to Lennie, she clearly illustrates her very independent dream however it is also clear that she is very dependent on men when it comes to making the dream a reality. This maybe the reason why her dream was locked away and only brought out when she needed it to emotionally look back at it; considering that she lived in a men’s society it means that women are held back from what they wanted to do and were expected become a housewife. This is the main road block that Curley’s wife comes across making her dream futile. Throughout the novel the reader realises that the characters that we’re too eager for their dream (Lennie and Curley’s wife) reaches their destiny, quite dramatically, with their death. It seems that both characters had something in common – lack of power, the protagonists had a lack of power meaning that they were vulnerable to society however Curley’s wife attempted to cover it by putting on a lot of makeup but it is clear that your weakness will eventually go against you. Furthermore both characters dream was clearly futile from the beginning of the novel as both characters seemed to depend on another person in order for their dreams to succeed. In Lennie’s case it was George and Curley’s wife needed a man. Steinbeck reinforces the themes of Power and powerlessness with links to the dream to suggest that there is some sort of bond with making the dream and having the power to make it. This portrayal in Of Mice and Men illustrated not only the fact that succeeding during the Great Depression was very limited but the fact that without power or status, which both characters lacked in, the chances of making the dream was nil.

Study Of Mobile Application Development

Study Of Mobile Application Development Nowadays all around the world have the explosive growth of the mobile application market has created a vast and complicated set of alternatives for developers because of an increasingly important role in everyones life. Consumers are migrating to Smartphone mobile devices that are Internet enabled for work and play and, most importantly, with family, friends and colleagues. The mobile software technology comprises a wide variety of platforms, technologies, and architecture choices. So it makes mobile application development easier and cost-effective. Application developers must address both business and technical issues in deciding which platforms to support. There are more than a dozen platforms for which developers can build applications. Research is in Googles Android and Apples iOS (short for iPhone Operating System). Research will directly to do a survey of application developers to understand their processes to decide the platform(s) for whom they would like to develop applicat ions and learn about the development processes. This research is trying to discover how and why Mobile Developers in processes to decide the platform(s) for whom they would like to develop applications and learn about the development processes. And will looking for the solution to improve their problem especially for who are interesting in a mobile application development. To answer the questions above, this research must explore: Both the business and technical factors are an important component to help developers make a decision on the technologies for mobile application development. Background of developers technical and the simplicity of development affect their selections of mobile platform(s). The impact of the developers attitudes in the technical or business drivers is dependent on the size of their organizations or their environments. Developers Attitude and developers openness toward the open source development is a factor of the decision for choosing development platform. Sub-Question What is the impact of business factors that help developers make a decision? What is the impact of technical factors that help developers make a decision? What is the impact of developers background that helps developers make a decision? What is the impact of the ease of development that helps developers make a decision? Significance of the Study The major dynamics of the mobile industry have morphed with such alacrity that keeping tabs on the various highs and lows of mobile application development has become a challenge for any mobile application developer. Mobile software development and mobile application development has seen its development initiatives branch out into two distinct segments typically known as the web based mobile application development and native mobile application development. Moreover, its the challenge for both developers and customers. By customers here I mean enterprises and organizations, because estimating the risks of mobile implementation projects is difficult due to mobile platforms variety. The difference between mobile and desktop applications is the challenge for customers and developers, because lots of things, starting from user design and finishing with implementation, are different for PCs and mobile devices. UI design and the size of applications for mobile devices are another challenge, for mobile doesnt allow big pictures sizes and, on the whole, big sizes of apps. Besides, there is a lack of unique development environments. But thats again about multiple platforms and the difficulty in providing interoperability. Nevertheless, mobile application development is on the rise. App Store that proved to become a new business model on the market has opened the door for the similar market models mobile developers are going to get access to very soon.   Research in Googles Android and Apples App store is to widen the market of mobile applications. Research Design and Methodology This research is a combination of quantitative and qualitative research. This paper focuses on the review and comparison of the most popular mobile application development platforms with respect to technical issues, application development, capabilities, constraints and market success. The comparison is based on experiences gained by research pursued at the authors laboratory, review of literature/technology white papers and blogs related to mobile applications development platforms. Most importantly, the comparison is based on the ground of experiences gained throughout the development of a case study application implemented on all reviewed application platforms and reports collected from an online survey (participants have been mobile application developers with hand-on experience on the reviewed application platforms). Organization of the Study This study is organized into four chapters as follows: Chapter 1 Introduction: This chapter states the process of how to decide the platform(s), for who they would like to develop applications, states the research question, identified the significance of the study, and explains the research design used to answer the question. Chapter 2 Context of the Problem: This chapter explain how and what is make Googles Android and Apples iOS different and also provides an overview of the literature regarding the problem and shows how to practices in creating mobile applications and finding the balance of the long-term challenges. Chapter 3 A Research Agenda for Mobile Application development This chapter including the pragmatic, with the guidelines and pieces of sample code as example. And identify some of the promising areas for software engineering research related to development of mobile applications. Chapter 4 Summary and Conclusion: This chapter is only a part of the research topics in software engineering for mobile applications, but serves for the emerging field to indicate the breadth of research needs and opportunities. Chapter 2 Context of the Problem Introduction Nowadays, there exist numerous development platforms for mobile devices; including native environments (Googles Android, Apples iOS, Blackberry, Symbian, Palm OS, etc) and web based mobile application. This section will try to discuss the most important characteristics of platform environments for mobile devices (mainly Googles Android and Apples iOS), which currently enjoy the largest developers and deployment base: Googles Android and Apples iOS. The reasons are different for every software company. Some prefer the technology that Apple offers and also some prefer the technology that Android offers, which other competitors dont offer. Others prefer the iPhones built-in payment platform. Others note cant support high-end graphics. Googles Android Googles Android has been launched in 2007, devoted to advancing open standards for mobile devices. Android is an Apache free-software platform with open- source licensed for mobile devices based on Linux. It essentially comprises a software stack for mobile devices that includes an OS, middleware and key applications. Android is a Linux based open source operating system, which has JAVA library (similar to SE). And it is a robot or synthetic organism. Android is a total operating based environment and a modified version of Linux kernel. Android is a bundle of software for Smartphone and mobile devices, which include key applications. Android Application Development provides strategic advantage by possessing skills, knowledge and expertise in Android Development Services. The Android mobile phone market is growing at an impressive rate of 32 per cent every month, with new handsets being released all the time. Industry experts believe the boom owes much to the popularity of the Motorola Droid, MotoBLUR, certain HTC models, and the openà ¢Ã¢â€š ¬Ã‚ source nature of the OS. Apples iOS Up to now, Apple has released four versions of the iPhone. The first was initially introduced on January 9, 2007. Its successor, the iPhone3G was revealed on July 9, 2008. The iPhone3G was including the original six; in 8GB and 16GB models, with the larger capacity version having the option of being in black or white. The iPhone 3G added 3G cellular network capabilities and A-GPS location. The iPhone 3GS was releases on June 19, 2009  (2009-06-19). The iPhone 3GS added a compass, faster processor, and higher resolution camera, including video. The iPhone 4 has two cameras for FaceTime video calling and a higher-resolution display. It was released on June 24, 2010. The iPhone is one of the few devices that have its very own operating system. This means that there is a maximization of the software-hardware compatibility. There are 3 key components to be able to develop for the iPhone. The first is the knowledge of the programmer, mainly focused on the programming languages. A decent knowledge of objective-c, basic c++ and XML is needed to independently create a standalone application for the iPhone. However, these languages are well-known and we can find many tutorial books and online tutorial. Summary

Free College Essays - Optimism in The Stranger by Albert Camus :: The Stranger The Outsider

Optimism in Camus' The Stranger (The Outsider) The novel The Stranger by Albert Camus can be viewed from several different perspectives. Some people see this book as a "slap to the face" or an insult. Others, however, find the views expressed in this novel to be comforting and optimistic. Just as there are many different people in the world, there are many different interpretations and opinions surrounding this novel. I have found The Stranger to be a novel that is uplifting and reassuring and, therefore, wonderful . This novel is important, not because I subscribe to the views expressed in it, and not because many people do not, but — in my opinion — simply because every person should be exposed to the existentialist idea of living. Most people do not realize that their religion and, thus, many of their beliefs have been laid out for them by circumstance. They were born to Christian or Jewish or Buddhist parents and that is what they became. Simple. Far too simple for my liking. I often wonder how people can accept what they have not been able to discover for themselves. Religion has all the answers for people. If you are sad, look on the pages that deal with sadness. You will feel better. I would not feel better. I would feel like a mindless person, a slave to a way of perceiving life that I had no part in creating. I feel at home with the existentialists as they ask: â€Å"Why?". My question is, why must people refuse to come to their own conclusions? Why is it taboo to not embrace a "God" but embrace your mind instead? Why can we all not realize that we are alone, that we must find meaning in our lives because we are alive, not because someone or something wants us to live a certain way? As Camus puts it: â€Å"I opened myself to the gentle indifference of the world." Some people would find themselves naked in the kind of atmosphere that Camus writes about: a life where there is no set guideline and moreover, no reward for following a set guideline. Those are the people who need God in order to get out of bed each morning. Those are the people who might like to burn Camus' The Stranger. I can fully understand why people would hate this book if they were honest, God-fearing men and women.

Socrates :: essays research papers

Socrates Socrates, as known by Renault, was a beautiful creature. Not physically beautiful, but internally and fundamentally beautiful. It was he who said: When you assume the show of any virtue, you open a credit account, which one day you will have to meet or go broke (pp. 398). According to Renault, Socrates taught children free of charge. He often walked and talked with children and young men in the market. They discussed, or more accurately argued in a calm manner, various issues ranging from the sciences to religion. Socrates, however, usually avoided the subject of government whenever possible. Socrates believed his role in life was to teach a new understanding of virtues, it was these virtues that revolved around much of the controversies. The citizens thought that Socrates poisoned the minds of children. Causing them to lose respect for parents and elders. It was said that he did not believe in conventional gods either. This is shown by Strymon on pp. 181 and 182, "I imagine the in your own circle of friends, what we have heard is nothing out of the way. Where the teacher (Socrates) does not even worship the immortal gods, but sets the aside for his new divinities, one can hardly expect in the pupil much reverence for age and kinship in mere men." Parents blamed the lack of respect for elders on Socrates. In truth Renault says that he was only giving them guidance so that they may guide themselves and be free of petty problems. This guidance and advice caused these young men to re-think their attitudes. Indeed Alexias, Xenophon, and especially Plato were all changed by Socrates. They loved Socrates like a mother or father: pp. 392, "In a word," said Xenophon, "We love him." This love for Socrates was often misinterpreted as love being lost for family, through argument. Parents were so afraid of losing children to him they made laws. One law stated that Socrates could not speak to anyone under thirty years of age. Socrates defied this law, and was not punished. However after a while all his defiance's and warnings caught up with him. He was given the choice of banishment or death. He chose death. Many of his students wanted to free him, but Socrates made the choice against it. In the end Socrates is holding the glass of Hemlock saying farewell with his students, and friends. According to The Encyclopedia, Socrates was born around 470 BC and died around 399 BC. He greatly impacted Western Philosophy through his influence on Plato. Socrates was born in Athens the son of a sculptor.

A socialist called J. B Priestley Essay

‘An Inspector Calls’ was written by a socialist called J. B Priestley. The play was set in1912 but was written in 1945. The play is a mixture of detective/thriller and a moral mystery play. Priestley was a very strong socialist who believed that community and society were very important: ‘We are responsible for each other’. He wanted people to live equally in a welfare state together. If we don’t we will realise this in ‘fire, blood and anguish’. He made us believe this quote because two world wars had already happened by the time he had written the play. The play was set in 1912 in and Edwardian era many things were happening around this time, The sinking of the Titanic, many strikes, the suffragettes and the build up to World War 1. Priestley uses a lot of dramatic irony most of which comes from Birling’s lines when he says that ‘war is impossible’ we know that he is wrong because war has already happened. In Stephen Daldry’s National Theatre Production the set symbolises the two different aspects of the play: The Edwardian townhouse in Brumley and 1945 in the background. A scene was shown from the Blitz (when Germany kept bombing England continuously). There are sirens going off and there are people dressed in 1940’s clothes and there is the Birling’s Townhouse in the background. When they show 1912 and 1945 it gives a better perspective on the irony for a modern audience. Priestley makes people understand what the world was like before we came. Priestley puts his aim across through the characters especially the inspector because his words and speeches are very dramatic and leaves the other characters thinking about what he said because his lines have a very big impact on them. He also makes the audience feel involved because he makes it relate to something that could happen in real life. His lines also builds up tension between the characters within the family he turns them against one another by making them all believe that each and every one of them are involved with Eva Smith’s death and that they all knew who Eva Smith was. For instance when Sheila finds out the Gerald was having an affair with Eva Smith behind her back because he lies to Sheila and tells her he was working she decides that she doesn’t want to get married to him any more ‘But just in case you forget – or decide not to come back Gerald, I think you’d better take this with you’ Sheila decides to give the ring back to Gerald. The inspectors closing speech makes the characters speechless abut what he has said. Sheila, Gerald and Eric are the only ones who are affected about what the inspector has said. Mr and Mrs Birling are worried about their status and about what people would think of them if they found out what had happened they don’t learn anything at the end of the play even though Sheila tries to explain to them ‘I tell you whoever that inspector was. It was anything but a joke. You knew it then. You began to learn something then. And now you’ve stopped. You’re ready to go on in the same old way’. Mr and Mrs Birling just think that Sheila is being silly.