Friday, November 29, 2019
Midsummer Nights Dream Essays (2503 words) - Shakespearean Comedies
Midsummer Night's Dream As with every play we read this quarter, we started A Midsummer Night s Dream with only a text. Reading the script is the foundation of Shakespeare, and the least evolved of the ways that one can experience it. There is no one to interpret the words, no body movement or voice inflection to indicate meaning or intention. All meaning that a reader understands comes from the words alone. The simplicity of text provides a broad ground for imagination, in that every reader can come away from the text with a different conception of what went on. The words are merely the puzzle pieces individuals put together to bring coherence and logic to the play. Although we all read generally the same words, we can see that vastly different plays arise depending on who interprets them. By interpreting the word-clues that Shakespeare wrote into the script to direct the performance of the play, we were able to imagine gestures, expressions, and movements appropriate to the intention of the playwright. An example of this can be seen in the different Romeo and Juliets: Luhrman clearly had a more modern vision after reading the script than did Zeffirelli did only 18 years before. The live performance at the CalPoly theatre also carried !with it a very different feel less intense, more child-like and sweet with nearly the same words. Reading also affects our experience in that without the text, we would most likely not be able to enjoy Shakespeare at all; having the text makes Shakespeare widely accessible (available for free on the web) to all that desire it. Once the script is obtained, anyone can perform Shakespeare even everyday, non-actor citizens put on Shakespeare whether it be in parks, at school, or in a forest. My experience reading Shakepearean plays has shown me that reading is necessary and fundamental part of grasping the fullness of the works. I had wanted to read A Midsummer Night's Dream for quite some time. Besides being a play by Shakespeare, I believe my desire to do so came from seeing bits and pieces of it done in Hollywood movies like Dead Poet's Society. I didn't realize how much small exposures like! those could cause me to prejudge the actual text; after I had read the play for myself I was surprised at how much the text differed from my expectations. Not knowing the whole of the plot, but rather only bits and pieces, I expected a play filled with fairy dust and pixy-women toe-dancing, laughing, with flowers everywhere, or something like Hylas and the nymphs. What I did not expect was a group of rag-tag laborers putting on a play, young females cat fighting over their men, or Titania being "enamored of an ass." (Act IV, Scene i, MND) Even with surprises, though, the text by itself held little detail and richness in my mind. I thought it a decent play, but certainly nothing like I had hoped, and I didn't feel involved in it or connected to it in any way. One of the things that did impressed me, though, was finding out for myself how accessible Shakespeare actually is. When it came time for me to learn my lines for Philostrate (MND), I copied them from a site on the internet which posted the text in its entirety. I realized the!n how lucky we are that plays like these survived through the ages, sometimes probably making it from one hand to the next in a form no better than the paperback I carried in my bag. Through my reading, the importance of the text was impressed upon me, and I feel that I have gained a new appreciation for the lasting and foundational qualities of pure script. Viewing Viewing a play adds a kind of second dimension to a textual reading. While our primary impressions of a Shakespearean play are established with the initial reading, those impressions are challenged when we come into contact with a play performed. At this point we have a first hand contrast between how we felt and how someone else felt about the same play. Once we have sampled another's interpretations we necessarily question ourselves on what we would have done differently, had we directed the play. Perhaps something we expected to see on stage was omitted; perhaps! something unusual was added. We might even sample the same play dozens of times, all performed by different companies; it is common, it is even expected, that none of the twelve interpretations will be
Monday, November 25, 2019
Black Holes Essays (840 words) - Black Holes, Astrophysics, Galaxies
Black Holes Essays (840 words) - Black Holes, Astrophysics, Galaxies Black Holes On December 3, 1995, astronomers using the Hubble Space Telescope identified a black hole in the galaxy NGC 4621, located 100 million light-years from Earth in the direction of the constellation Virgo. This is the second super-massive black hole that astronomers using the Hubble Space Telescope have found. Astronomers believe that the mass of this black hole is about 1.2 billion times the mass of our sun, but it is concentrated in a space that is not any bigger than our solar system There are two puzzling questions that astronomers are trying to answer. The black hole is fueled by the galaxy and its 800 light-year-wide spiral disk of dust. Before the discovery of this black hole, astronomers did not think that there was any dust in elliptical galaxies like NGC 4261. Currently they believe that the disk of dust is the remnant of a smaller galaxy that fell into the core of NGC 4261. The black hole will swallow up the gas from the smaller galaxy over the next 100 million years. Researchers believe that while the gas is being swallowed by the black hole, the process will produce some amazing fireworks. The second puzzling question that astronomers are trying to answer is why isn?t the black hole at the center of the galaxy? According to images from the Hubble Space Telescope, the black hole is 20 light-years from the center of the galaxy, but since the black hole is so massive it is hard to explain how it could have been moved. One idea is that the black hole is moving itself. Some astronomers think that the disk of dust serves as a "fuel tank." The black hole sucks in the material which is absorbed by gravity, compressed, and heated to tens of millions of degrees. This theory would explain why radio telescopes have observed radio jets, or hot gas exhausts from the black hole?s area. The exhaust may be pushing the black hole across space, as a jet engine gives thrust to a plane. According to Ted Bunn, an astronomer at Berkley University, "A black hole is a region of space that has so much mass concentrated in it that there is no way for a nearby object to escape its gravitational pull, not even light." So, what does that mean? The following example will explain the nature of a black hole. A ball is thrown up into the air. It rises for a while, but it eventually falls. If the ball is thrown fast enough it is able to escape the gravitational field and continue rising. This is called the "escape velocity." The escape velocity depends on the mass of the planet, which affects the gravitational field. A object on Earth would have to travel at 25,000 m.p.h. to escape the gravitational pull of Earth. Now imagine an object with a gravitational pull so large and escape velocity so high that even visible light could not escape it. This is a black hole. How are black holes formed? To our best knowledge, black holes are created at the end of a very large star?s life cycle. The star collapses into a white dwarf, which is the smallest, dimmest, and hottest of all stars. Matter is packing continually tighter and tighter together and gravity is increasing. The white dwarf will collapse into itself when it runs out of fuel, thus creating a black hole. Therefore only very massive stars can form black holes because only large stars have enough mass and gravitational pull to collapse into itself. What are the parts of a black hole? There are two main parts to a black hole. The first one is the event horizon and the second is the singularity. The event horizon is the spherical surface that marks the boundary of the black hole. You can pass into the black hole through the horizon, but you cannot pass back out of it. Once you have crossed the horizon, you are doomed to "hit" singularity. The singularity is the center of the black hole and all that astronomers know about it is that the gravitational pull is so large that anything reaching it would be torn to pieces. Astronomers are continuing to
Thursday, November 21, 2019
Finance for Managers Essay Example | Topics and Well Written Essays - 250 words
Finance for Managers - Essay Example This section of the act is one of the most significant in ensuring that the financial statements being published by the publically trading organizations are reliable and trustworthy. This is because this section empowers the auditors to work in an independent manner and they do not need to fear the higher level managers of the organization such as the director who used to psychologically coerce auditors into providing misleading and fraudulent financial statements and audit reports. Now auditors may no longer feel threatened to report any wrongdoings or misleading information that organizations provide in financial statements. Due to the failure of the directors to influence the auditors, the organization itself would be afraid that they might be held accountable for providing wrongful information. They may fear that their organizationââ¬â¢s reputation may be at stake or they may be heavily fined for indulging in misconduct. Due to this, they themselves may be deterred from provid ing misleading information and influencing and coercing the
Wednesday, November 20, 2019
Criminal Justice Essay Example | Topics and Well Written Essays - 500 words
Criminal Justice - Essay Example Disparity and Discrimination Disparity and discrimination are two of the most commonly used terms in the criminal justice system. Both terms are often mixed together when they are used in the context of criminal justice system. However, disparity does not always involve the factor of discrimination when it comes to the decisions made by a court. Some people believe that the factor if discrimination does not exist in the criminal justice system. One must understand the difference between disparity and discrimination in order to know whether discrimination actually exists in the criminal justice system or not. The concept of disparity is based on some legal or lawful factors, such as, crime history and mental health of a criminal, whereas, discrimination is based on sex, race, social status, and religion of a criminal. By definition discrimination is an act of favoritism or unfairness based on the race or nationality of the criminals. There are three main forms of discrimination in the criminal justice system, which include institutionalized discrimination, systematic discrimination, and contextual discrimination.
Monday, November 18, 2019
Consumer perception between international and local brands - A western Dissertation
Consumer perception between international and local brands - A western vs asian perspective - Dissertation Example Managers face challenges because of lack of synthesis between managerial concepts of brand identity and socio-cultural conception of inter-group dynamics, which may result in ill-fitted brand identities is a given sociopolitical context. Singapore is one of the top shopping destinations in Asia and hence attracts numerous international brands. These brands operate in a highly competitive environment trying to attract the attention of consumers as well as gain recognition against other international brands. This is because Singapore is a multicultural city compromising of Chinese, Malays, Indians and Eurasians, and with one in four resident being a non-Singaporean (SEDB, 2009). Consumer companies have been trying to tap into the opportunities presented by Singaporeââ¬â¢s strengths and unique positioning. 1.2 Rationale for Research Studies have been conducted by different researchers on the subject such on attitude towards foreign and local brands ââ¬â uniqueness theory to diffe rentiate themselves from others (Kashi, 2013), consumer ethnocentrism (Rice & Wongtada, 2007) and on the influence of animosity (Fullerton et al, 2007). Researches on this subject have been conducted but most of the researches have been conducted in developed countries. No such study has been found that focuses on the Asian countries. This research aims to go deeper and compare local and international brands in Singapore to identify local consumers brand perception. Singapore has been chosen as the focus of this study because of her ability to attract a wide range of international brands. Besides, Singapore is a useful setting because it is strongly influenced by both eastern and western traditions. In fact this can serve as a guideline for other Asian nations as they adopt western habits and consumption patterns. However, there is a tendency in Singapore to support the home grown design talents to the extent that domestic fashion brands have been gaining international exposure with government support (The Straits Times, 2012). Renowned local brands that originated in Singapore include Raoul and TWG. This significantly shows that Singapore brands do have the ability to compete with international brands such as T.M. Lewin. Therefore, this research expands into Singaporeanââ¬â¢s reaction and attitude towards branding and how they perceive the established international brands against renowned local brands in various sectors. This research emphasizes on how Singaporeans come about having a particular opinion towards brands and what factors may influence consumerââ¬â¢s choice of brand. Customers globally have developed enhanced ability to select local and foreign brands even in developing countries. Business environments being competitive, it has become imperative for sellers of both domestic and foreign goods to explore customer purchase behavior. 1.3 Research Aims and Objectives With the aim to explore Singaporean consumersââ¬â¢ attitude and perception t owards brands, the objectives of the research are: To identify what factors can affect consumerââ¬â¢s attitude to brands Identifying models to assess consumers attitude towards branding To find out the different perceptions between international and local brands Comparing the attitude towards
Saturday, November 16, 2019
Harmonisation of International Accounting Standards | Essay
Harmonisation of International Accounting Standards | Essay In an increasingly global business environment, issues such as how companies account for their relevant financial positions in different jurisdictions gain greater importance. Many companies are international in their scope with several different subsidiaries in multiple jurisdictions making the interpretation of accounts particularly difficult. Accounting standards in every country are developed with the background of that countryââ¬â¢s individual social and economic circumstances, which results in a range of differing standards being developed across the globe[1]. As a result, it is very difficult for accounts to be read accurately and to make suitable financial decisions on investment by entities from other jurisdictions. Comparing performances and consolidating accounts without at least a degree of international harmonisation would prove very difficult, if not impossible. The Importance of Harmonisation As a result of the problems mentioned above, a uniform set of International Financial Reporting Standards (IFRS) have been developed with the view to mitigating or, in some cases, eliminating divergences in the way that accounts are reported in different jurisdictions. It is recognised that a blanket standardisation is simply impossible; countries need the flexibility and freedom to allow influences from their own social and economic backgrounds to come into play. For this reason, a process of harmonisation has been established. By having a guideline for the ways in which companies from different countries must deal with certain corporate issues, it makes the position of managers and investors much easier. Having a foundation of standards allows allocation choices in terms of resources and time to be made across jurisdictions. In order to do this, a like for like comparison must be possible and this can only be achieved with a degree of harmonisation. In particular, the area of taxation has gained a great deal of attention from international accounting standard setters. For example, Financial Reporting Standard 19 states how a company should deal with deferred taxation situations, i.e. where the point of realising the asset and the corresponding liability are different and how this can be accounted for in the company accounts. By ensuring companies across the globe are broadly following the same principles, it is much easier to ascertain the true financial position of the company in question. The International Accounting Standards Board The International Accounting Standards Board (IASB) is a wide group of people who are independent and are involved in the development and management of the International Financial Reporting Standards. The work of the IASB is supervised by the International Accounting Standards Committee and has additional support from external advisory committees. In total, there are fourteen board members, representing nine different countries, thus ensuring geographical diversity and representation during the standard setting process. The main work of the IASB is to work with the various different national accounting standard setters in a bid to ensure that there is a worldwide convergence of accounting standards being put in place. As mentioned previously, the aim is not to force nations into following one set of distinct rules, but rather to encourage a union of standards. The work of the IASB has been widely recognised, with more than 100 countries across the world either requiring or at least allowing the use of international accounting standards. This substantially increases the freedom of trade and investment on an international scale. International companies are able to ensure that consolidated accounts are prepared to produce useful and accurate accounts of the way in which the company is performing. This ability to draw accurate comparison is vital for the truly international scope of modern business[2]. Structure and Processes of the IASB Gaining harmonisation and convergence of accounting standards is clearly an important and useful element of international business. Achieving this is, however, a particularly difficult task. No international financial reporting standard can be passed and agreed on without the due process being followed. International agreement is vital, if such convergence is going to be efficiently attained across the globe. The process is carried out in six stages, each of which is open to debate and is overseen by the executive committees. Firstly, the agenda is set. During this process, the IASB will look at the issue being raised, the current approaches being taken by the various different countries and the realistic possibility of achieving greater harmonisation. On the assumption that further harmonisation is thought possible, the IASB will then consider and set out the scope of the international standard that is envisaged. Secondly, the project of establishing the accounting standard is planned fully to ensure the maximum possible buy-in from the various countries. Crucially, at this point, the IASB will decide if it is going to act alone in establishing the standard or whether it requires the assistance of other standard setting bodies[3]. Thirdly, once the project is fully understood, a discussion paper is published. This will state the issues as the IASB sees it and the possible solutions that exist for the problem. This is absolutely crucial. The work of the IASB relies almost entirely upon the agreement of the participating countries and, therefore, opening the discussion up to these countries is vital. Fourthly, once the discussion stage has been duly undertaken, an exposure draft is issued with details of the proposed solution. This is essential as it will be at this point that many countries will raise objections or make further suggestions. Fifthly, all of these processes are put together and the standard itself is drafted and published. It takes into account all comments and issues raised during the discussion paper and exposure draft. Finally, after the standard has been issued, the IASB will review the uptake and the way it has been applied by the various countries. It may be that further amendments or new standards are needed and the process will then restart. The entire process is based on discussion and co-operation, which is vital if any form of harmonisation can be truly efficient[4]. Challenges to Harmonisation Harmonisation is clearly beneficial for international trade and businesses. However, such large scale convergence is going to be difficult to manage and achieve; firstly, as the standards have to be incorporated into the national standards set by every individual country. This requires the relevant countries to be on board and prepared to support the various international standards being developed. Naturally, the support that is being shown for this is different between the various countries, with the more affluent countries being able to comply more readily because of their advanced accounting structure[5]. Secondly, the changing of the way in which accounts are presented is not always a quick or cheap process, which can cause difficulties for some smaller companies. In some cases, the adoption of certain international standards will result in the reported profits of the company falsely appearing substantially lower than the previous year. For this reason, some companies will naturally be slower or more hesitant to adopt the new standards. Where there is resistance, the IASB does not have the power or teeth to enforce the standards. This lack of ability to enforce can ultimately make the process of ensuring total international harmonisation extremely difficult and potentially impossible. Conclusions The IASB plays an absolutely vital role in the move towards gaining an internationally harmonised set of accounting standards. All of the work undertaken by the IASB is mindful of the need to achieve co-operation between all countries and, as such, has been structured in the way that it establishes standards through the process of discussion and explanatory documents, encouraging the accession of all relevant parties, at every step of the way. In doing so, the chances of international harmonisation are much greater and this will bring with it all of the benefits of internationally usable accounts. Bibliography Bazaz, Mohammed S., International Accounting: A Global Perspective, Issues in Accounting Education, Vol. 20, 2005 Collins, Katherine, International Accounting Rate Reform: The Role of International Organizations and Implications for Developing Countries, Law and Policy in International Business, Vol. 31, 2000 Fleming, Peter D., The Growing Importance of International Accounting Standards; Arthur R. Wyatt, Chairman of the International Accounting Standards Committee, Heralds International Harmonization, Journal of Accountancy, Vol. 172, 1991 Gornik-Tomaszewski, Sylwia, Mccarthy, Irene N., Cooperation between FASB and IASB to Achieve Convergence of Accounting Standards, Review of Business, Vol. 24, 2003 Heely, James A., Nersesian, Roy L. Global Management Accounting: A Guide for Executives of International Corporations, Quorum Books, 1993 Holmes, Geoffrey Andrew, Sugden, Alan, Holmes, Geoffrey, Gee, Paul, Interpreting Company Reports and Accounts, Pearson Education, 2004 Larson, Robert K., An Empirical Investigation of the Relationships between International Accounting Standards, Equity Markets and Economic Growth in Developing Countries, Journal of International Business Studies, Vol. 25, 1994 Nobes, Christopher, Parker, Robert, Comparative International Accounting, Pearson Education, 2006 Rider, Barry, in Villiers, Charlotte (ed.), Corporate Reporting and Company Law, Cambridge University Press, 2006 Rodgers, Paul, International Accounting Standards: From UK Standards to IAS, an Accelerated Route to Understanding the Key Principles of International Accounting Rules, Butterworth-Heinemann, 2007 Sale, J. Timothy, Salter, Stephen B, Sharp, David J., Advances in International Accounting, Elsevier, 2004 Schipper, Katherine, Principles-Based Accounting Standards, Accounting Horizons, Vol. 17, 2003 Schwartz, Donald, The Future of Financial Accounting: Universal Standards, Journal of Accountancy, Vol. 181, 1996 van Greuning, Hennie, Koen, Marius, International Accounting Standards: A Practical Guide, World Bank Publications, 2001 Footnotes [1] Holmes, Geoffrey Andrew, Sugden, Alan, Holmes, Geoffrey, Gee, Paul, Interpreting Company Reports and Accounts, Pearson Education, 2004 [2] van Greuning, Hennie, Koen, Marius, International Accounting Standards: A Practical Guide, World Bank Publications, 2001 [3] Collins, Katherine, International Accounting Rate Reform: The Role of International Organizations and Implications for Developing Countries, Law and Policy in International Business, Vol. 31, 2000 [4] Rider, Barry in, Villiers, Charlotte (ed.), Corporate Reporting and Company Law, Cambridge University Press, 2006 [5] Rodgers, Paul, International Accounting Standards: From UK Standards to IAS, an Accelerated Route to Understanding the Key Principles of International Accounting Rules, Butterworth-Heinemann, 2007
Wednesday, November 13, 2019
Is Digital Cash Something To Fear? Essay -- Digital Cash Money Essays
Is Digital Cash Something To Fear? I. INTRODUCTION In today's society, cash is quickly becoming obsolete. The vast majority of transactions can now be completed without cash. If a person has direct deposit, they can directly deposit their paycheck into their bank account. Using their home computer, that person can pay their monthly bills electronically by using a third-party bill paying system authorized by their bank. Credit cards, once reserved for major purchases, are now accepted at grocery stores, fast food restaurants, pay phones, and coffee shops. Debit cards are quickly replacing checks for many of our day-to-day purchases. There are quite a few transactions that cannot be completed with cash, including renting cars, many mail order purchases, and subscribing to an Internet service provider. In a typical day, cash is really only necessary for very small transactions, such as purchasing a morning paper, or buying a candy bar out of a vending machine. These "micro-transactions"{1} do not represent a significant enough exchange of value to cover the transactional costs of accepting credit or debit cards. A person still needs to carry enough cash for these micro-transactions. Currently, the way to get cash is to personally go to an automatic teller machine (ATM) for a withdrawal. "Digital cash,"{2} stored on "smart cards"{3} or personal computers, promises to make micro-transactions possible in both the everyday world and in cyberspace. II. IS DIGITAL CASH NECESSARY? The need for digital cash closely parallels the need for regular cash. Most people do not use regular cash to make major purchases. Carrying large amounts of cash can be very insecure. Carrying credit cards is more secure because, at least in th... ...urden on the bank to prove that a transaction was by the consumer. See Sandberg, supra note 3. {8} Compare the use of encryption technology in making a credit card purchase (see CyberCash, Six Steps of a Secure Internet Credit Card Payment (visited Oct. 5, 1977) <http://a.dn.cybercash.com/cybercash/shoppers/ stopsteps.html>), with the use of encryption in making a digital cash purchase, (see DigiCash, An Introduction to Ecash (visited Oct. 5, 1977) <http://www.digicash.com/ecash/docs/ease/ease(g).html>). {9} Of course, the consumer protection laws will limit the consumer's losses to $50. If the digital cash transmission was for a micro-transaction, a consumer would still prefer to lose 1Ã ¢ to $50. {10} Jim Miller, E-money mini-FAQ (release 2.0) (visited Oct. 5, 1977) <http://www.ex.ac.uk/~RDavies/arian/ emoneyfaq.html>. {11} Id. {12} Id.
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