THE EVOLUTION OF AMERICAN FOREGIN POLICY SINCE THE AMERICAN REVOLUTION Essay

THE EVOLUTION OF AMERICAN FOREGIN POLICY SINCE THE AMERICAN REVOLUTION - Essay Example After a brief but important war with Spain in 1898, the United States became, almost at once, a world power with distant colonial possessions. While some Americans believed that their national identity suited them for such overseas expansion, others questioned it. In addition, reformers began to demand greater involvement on the part of government in solving the problems of the poor and the helpless and of protecting the nation’s natural resources. Several factors contributed to the new idea of overseas expansion. New railroad lines and government land policies brought a flood of settlers to the American West. The desirable land there was quickly settled. When the Bureau of Census officially announced the end of the frontier in 1890, some Americans began to fear that the nation’s opportunities for growth would end. Another factor in the growing interest in expansion was American nation’s rapidly increasing production of goods. By the late 1800s American farms and factories turned out increasing amounts of crops and manufactured goods. American began to seek out new markets for those goods that could not be sold at home. Foreign markets for these surplus goods were considered essential for the nation’s continued economic growth. (Hall, 1999) In the late 1800s a new spirit of imperialism, the policy of extending one country’s rule over other nations and colonies, developed in Europe. Great Britain, France and Germany colonized Africa and turned eagerly toward Asia. Some Americans shared this spirit. Some believed that American empire would help less fortunate people all around the world. These Americans believed that the cultures of Asia, Africa, and Latin America were inferior to American and European cultures. They believed Americans had a duty to civilize these people by showing them American ways of governing and working. American missionaries also

The Differences Between an Associate Degree Nurse and Bachelor Degree Nurse Essay Example for Free

The Differences Between an Associate Degree Nurse and Bachelor Degree Nurse Essay Throughout history, a nurse has been defined as a person caring for the sick(Merriam-Webster, Inc. , 2004, p. 853). At the completion of school, whether from an Associate Degree in Applied Science or a Bachelor of Science Degree, all candidates must pass the national licensure exam. This enables the new graduate nurse to practice as a registered nurse. This new R. N. graduate is permitted to work in health care facilities in entry level positions. Both begin their career similarly with an extended orientation period being mentored by a seasoned colleague. Orientation is a probation period which grants the new employee time to become acclimated to the new facilities policies and procedures, as well as time for the facility to evaluate the new employees progress. Close supervision is required, as well as hands-on-hours, to order for the graduate nurse to gain confidence in the new work environment. (Goulette, 2010, p. 2) Is there a difference between the nurse with an associates degree and the nurse with a bachelor degree since the RN licensure test is the identical and both begin their employment with an extended orientation, as well as tight supervision? One difference is the amount of education. ADN programs, offered by junior or community colleges, can be completed in two to three years. BSN programs, college or university offered, take four years to complete. Time is not the only difference in their schooling. The BSN program places emphasis on general education requirements in the first two years. It is the latter two years where nursing is the center of attention. The criteria needed for the baccalaureate program includes liberal arts education, patient safety, quality of care, research based practice, health care funding, collaborative care, and preventive medicine in communities. (American Association of Colleges of Nursing [AACN], 2008, p. 3) The ADN or technical programs essentially delete some of the generalized educational courses and devote the attention exclusively on nursing which correlates to more hands on experience. This focus is adapted to primarily prepare the ADN student for more day to day nursing activities. In 1952, Mildred Montag, in response to the nursing shortage, designed a program to counter the college level nursing programs. An associate degree was the end result. (Haase, 2006, p.1) To answer the question posed: Is the nursing education level a contributing issue in the deliverance of quality care and patient safety? The American Association of Colleges of Nursing believes that baccalaureate prepared nurses like other health care providers, practice at a higher level. Nurses processing a Bachelors Degree are molded to adapt to the changing health care environment and its demands. This can be accomplished by leadership development, as well as critical thinking emphasizing health promotion and disease prevention across all environments of care. (American Association of Colleges of Nursing [AACN], 2012, p. 1) With the health care system changing so rapidly, it is important that nurses are autonomous. It is necessary, as patient advocates, that we understand the cause and effect of all entities involving our patients. Critical thinking and making the correct judgment call clinically is vital. A patient situation which comes to mind is an 86 year old female, weighing 50kg, Vital Signs: Blood Pressure: 80/50, Heart Rate: 102 (Sinus Tachycardia), Respirations: 20, Saturation: 94% on room air, Hemoglobin: 7. 0 and trending downward over the last three days. The patient complained of chest pain, mid-sternum radiating to jaw, and shortness of breath. This assessment differs from the initial assessment at the beginning of the shift. The nurse informed the physician, placed the patient on oxygen, administered intravenous fluids, removed any nitrate patches, performed an electrocardiogram, suggested that blood be obtained for type and cross to be sent to the lab. The RN remained at the patients bedside, continually monitoring the vital signs and assessing the patients condition. The bedside nurse is exhibiting proficiency in the ability to think critically by making a nursing diagnosis, initiating nursing interventions, and evaluating the results. In the above example of critical thinking, it remains difficult to conclude whether level of education or years of experience are the determining factor in the delivery of patient care. For many years there has been an ongoing debate throughout the nursing community on the importance of knowing that versus knowing how. What seems clear is that vast general, as well as nursing knowledge can only benefit the profession and the patients we serve. ? References American Association of Colleges of Nursing. (2008). Essentials of baccalaureate education for professional nursing practice. Retrieved from www. aacn. nche. edu American Association of Colleges of Nursing. (2012). The Impact of Education on Nursing Practice. Retrieved from http://www. aacn. nche. edu/media-relations/fact-sheets/impact-of-edcation Creasia, J. L. , Friberg, E. E. (2011). CONCEPTUAL FOUNDATIONS: The Bridge to Professional Nursing Practice (5th ed. ). St Louis, MO: Mosby Inc. , an affiliate of Elsevier Inc. Goulette, C. (2010). Nursing (Job) Shortage. New Grads are Finding the Job Hunt Tough. â€Å". Retrieved from nursing. advanceweb. com/ Haase, P. (2006). The origins and rise of associate degree nursing education. Retrieved from www. noadn. org Merriam-Webster, Inc. (2004). Merriam-Webster’s Collegiate Dictionary. In F. C. Mish (Ed. ), Merriam-Webster’s Collegiate Dictionary (Eleventh Edition, p. 853). Springfield, Massachusettes, USA: John M Morse.

The struggle against Mexicos drug cartels

The struggle against Mexicos drug cartels A vacation to Cabo San Lucas, Mexico followed the New Year of 2009. I had spent time with locals, purchased their handcrafted souvenirs, and visited monumental tourist attractions. My travel led me to believe that Mexico is a country of warm weather and beautiful sightseeing; at the time of my vacation I had been ignorant to the reality of Mexicos stance on the global spectrum of corruption. Unbeknownst 783 miles northwest to Tijuana from Cabo, numerous drug cartels were organizing the importation of narcotics from the South and exported to countries North of Mexico. Tijuana is a city controlled by organized crime and more specifically, infiltrated by The Tijuana Cartel (Witkin and Robinson 1997:38). The Tijuana Cartel is responsible for the transportation, importation, and distribution of massive quantities of cocaine and marijuana, as well as large quantities of heroin and methamphetamine (Guzman 1993:40). Yet, the issue of Mexicos drug trade is not specific to the notorious city, there are over seven cartels that clandestinely function throughout the state. The power of drug cartels have proven to be well connected, trained, armed, and manipulative toward the masses. Mass drug trafficking in Mexico is threatening to turn itself into a Narco state, notably, a Narco state is considered to be an area that has been taken over and is controlled and corrupted by drug cartels (ibid). The rising count of gruesome drug-related murders seems as though the government is being passively effective. This is where the supremacy of drug lords that lead the drug cartels serve as highly influential bodies; whom can often overthrow the power of authorities and government officials through bribery. This is evident over the last three decades when the Mexican Drug War originally commenced. However, the Drug War was re-initiated between the government and drug cartels when Felipe Calderon took presidency in 2006 (Campos 2010). The nation of Mexico is facing a difficult state of affairs to meet drug trade demands that has dishonored the justice system. Countless lives have been taken since the commencement of the Mexican Drug War on either side of its borders and will only continue to overthrow the power of the government officials. This essay will analyze how the Mexican drug trade has infiltrated northern borders to the United States and Canada-while domestically placing vulnerable civilians at risk of sex trafficking in an impoverished state, resulting in violence. The drug trade is a global black market, where the insufficiency of borders has proven to be the prime target of drug transportation. According to the Toronto Star (2009), Tijuana is home to the worlds busiest border crossing with about 300,000 people crossing the border everyday. These perimeters separate two distinct worlds divided by a militarized border in the North and a more advantageous smuggle from the South, however the movement of people and narcotics illicitly make their way past northern border patrol. The North American Free Trade agreement addresses concerns regarding insufficient borders where there is an unrestricted movement of people, goods and services between Mexico, the United States and Canada (Cottam and Otwin 2005). The inadequacy of border security, has led to the expansion of Mexican drug cartels and their control over the drug supply chain surpassing the United States to Canada. This is where the transportation, importation, and distribution of massive quan tities of cocaine, 3 marijuana, as well as large quantities of heroin and methamphetamine have primarily washed up on Canadas West coast (Falco 1999:8). Furthermore, the growth of Mexicos drug cartels is a question of security, where the illegal importation of illicit drugs into fast, developing westernized nations will only lead to unsafe corruption. This mass production of drugs infiltrated by Mexico into the United States and Canada is a detriment to the globalization efforts set out by capitalist nations. These northern nations have made initiatives to expand the integration of countries in the global network of communication, transportation and trade. However, the global networking strategies of these bordering nations have negotiated an illegal trade that has created a steady flow of trafficked narcotics. The trafficking of drugs is highly motivated by the demands that exist in consumer countries such as the United States and Canadas West Coast of British Colombia. In 2001, Mexico was the point of transit where 55 percent of cocaine entered the United States (Chabat 2002:142). Illicit drugs cultivated in drug trade are majorly supplied by strong Colombian drug trafficking ties and become Canada and US-bound through Mexico. The narcotics used to fuel the Mexican Drug War are primary extracted from countries in South America, specifically Colombia. This is where the primary trafficked narcotic includes cocaine, in exchange for the steady drug flow heading north from South America guns, cash and prostitutes serve as collateral (Bagely 1988:72). However, the United States has created a campaign of prohibition and foreign military aid to reduce the illegal drug trade, this campaign is called the War on Drugs. The approaches of The War on Drugs have undertaken tasks such as The Merida Initiative. This initiative is a security cooperation 4 between the United States and the government of Mexico and the countries of Central America with the aim of combating the threats of drug trafficking and transnational crime (Cottam and Marenin 2005:32). Such strategies are aimed to also eliminate illegal immigrants into Canada and the United States as means to transport and distribute drugs. Other contributions to The War on Drugs involve the U.S Drug Enforcement Administration (DEA), identifying the need to increase financial and migration investigations relating to the movement of illegal drugs to Mexico. The DEA states that attacking the financial infrastructure of drug cartels has to play a key role in any viable drug enforcement strategy (Toro 1999: 633). The effects of contraband being imported past the Northern borders serves for inadequacy of borders as well as harm toward their political and economical statuses. Restricted substances that enter northern borders are consequential toward the political stance of the laws, rules and regulations set forth by government officials. The enigmatic transportation of these illegal narcotics is especially subversive and become difficult for officials to track en route. The money laundering exchange from Mexico into the United States and Canada annually generates millions of dollars as a significant contributor to their economies. In the United States, wholesale illicit drug sale earnings estimates range from $13.6 to $48.4 billion annually (ibid). The longstanding issue of poverty in many areas of Mexico is also a contributing factor involving the illegal drug trade. Kellner and Piptones article Inside Mexicos Drug war (2010:32) states that due to high levels of poverty within the Mexican nation 5 and easy access across the northern borders, individuals with minimal opportunities and are economically unstable, resort to drug exchange. Poverty provides minimal opportunities for those in need of providing for their families, and as a result of Mexicos escalating rates of poverty, people often look for the fastest alternative, often resorting to money laundering of illegal drugs. The participation of Mexican civilians in the drug war often proposes the sacrifices of their lives as well as leaving their families behind. The willingness of many residences to partake in the drug trade is also contributing to Mexicos generation of fraudulent currency, where according to Chabat (2002: 137) as of 2009, sat between $6-$15 billion annually representing 3 percent of Mexicos Gross Domestic Product (GDP). As the growth of these numbers amplifies due to organized drug crime, the public continues to pursue the implementation of justice and change by government officials. Within Mexicos impoverished state, the vulnerability of Mexican women and children are at risk with the pursuit of innocence set forth by drug lords. The involvement of women in drug trafficking in recent years has expanded dramatically. Campbell (2008:251) explains that women within Mexican society that are often associated with the drug cartels are typically led to incarceration at various ages; this also leads to high extortion, torture and rape. Sex trafficking has become more common as a part of the drug war where most often women and girls are pimped by leaders of drug cartels and sent to brothels throughout Mexico (Castillo, Gomez and Delgado 1999: 394). The demands within the brothels instill fear within these trafficked women, without compliance they jeopardize seeing their families again or even their lives. Specifically in 6 Tijuana, Mexico where the infiltration of black market drugs originates within Central America, women are used as drug smugglers and prostitutes to generate another source of monetary income. Moreover, Rojas (2008:1082) argues that children have also become prime targets involving the illegal exchange of drugs. Drug lords often seek them out as a symbol of inexperience and uncontroversial tactic when crossing borders, much of the time they too have been induced by drugs to obey drug lord commands. Many children involved in the drug trade are without any family due to the violent nature of the trade or come from families below the poverty line. In 2009 alone, 10,000 children were orphaned due to the Mexican Drug War (ibid). With initiatives to keep the adolescents off of the streets, President Felipe Calderà ³n recently opened 75 new universities and 330 drug rehabilitation centers to curb the impoverishment and gang violence (Corchado 2009: 21). The violent nature of the Mexican Drug War has led to high rates of drug violence within Mexico. This is further examined by Newman (2009:23), in which he explains that the drug cartels imported and exported out of Tijuana make their way toward the U.S border city of Ciudad Juà ¡rez, which now has the distinction of being the most violent in Mexico. Due to organized crime, border violence includes 90% of drug related killings (ibid). The competition of cartels trying to out due each other in savagery is discussed in Hoars article Mexican violence, Gun Controls (2009:42) where bodies are mutilated, and heads are tossed on busy streets. 7 The struggle for human rights and progression away from drug violence is an unpredictable issue; the direction in which it is headed is at a high rate of inconsistency. Violent acts of decapitation, torture and rape are common tactics amongst drug lords. Drug lords have become so powerful that some of their leaders, even when in prison, can continue their operations from the inside. Anderson (2007:18) explains that a drug kingpin can order the murder of rival cartel members on the street, along with others perceived as standing in the way of their lucrative enterprises. Those killed have included officials, judges and journalists whose writings offended the cartels (ibid). As a terror tactic, beheadings have become a favored form of execution. The power of organized crime such as drug cartels, easily preside over the violence. According to Campos (2010: 402), more than 34,000 people have died in drug-related violence during the four years that President Felipe Calderon has been in po wer and within the last year there were 15, 273 deaths. Many civilians are too often paying the price of Mexicos drug war with their liberty and livelihood at the hands of drug cartel hit men. High rates of violence are a result of suppressed human rights with many implications facing Mexican authorities and residences. Communities often too cannot trust those in a position of power such as police, this is due to the corruption within the police force. Corruption within Mexican law enforcement institutions is a relentless struggle of organized crime growing and spreading to new territories. More specifically, numerous drug cartels propose bribes to officers for their co-operation in return. The co-operation of these officers under cartel 8 command often include violent acts against civilians as well as tourists and government officials, ultimately creating an elite group of hit men (Bailey and Paras 2006: 78). Officers enticed by this lucrative organization are often regularly paid poorly and would rather succumb to the influence of Mexicos deep-pocketed drug traffickers and gangs. This law enforcement dishonesty is becoming a significant challenge confronting democratic governability and defeating the purpose of ending the Mexican Drug War. Although violence between drug cartels had been occurring for at least three decades, the Mexican government had held a generally passive stance regarding cartel violence. Now, President Felipe Calderà ³n has continued to escalate his anti-drug campaign, there are now about 45,000 troops involved along with state and federal police forces. (Felson 2009:7) In conclusion, the Mexican drug trade is a ruthless battlefield in which many aspects reflect the hardships and corruption within Mexican society, and its effects on its neighboring countries. The efforts set out by President Felipe Calderon to end the drug war in Mexico is seeing inadequate results, inevitably progressing toward a Narco state status. Presently, the development of Mexico is at risk with plummeting death tolls of civilians, corruption of law enforcement and drug money stabilizing the countrys GDP. The Mexican Drug War is often presented publicly as a government issue that will evaporate overtime with the right prime leadership. However, the cause of the battle on drugs in the southern-most part of North America is much more than the governments 9 burden. The powers of drug cartels seem to be unstoppable and over taking the Mexicos livelihood all together and are now nothing short of entrenched in supremacy. The infiltration of northern borders to the United States and Canada by the Mexican drug trade has domestically placed vulnerable civilians at risk of sex trafficking in an impoverished state, resulting in violence. 10

Breaking Down The Metamorphosis Essay -- essays research papers

Breaking Down â€Å"The Metamorphosis†   Ã‚  Ã‚  Ã‚  Ã‚  Franz Kafka’s beginning of his novel, â€Å"The Metamorphosis,† begins with what would seem a climactic moment: â€Å"As Gregor Samsa awoke one morning from uneasy dreams he found himself transformed in his bed into a gigantic insect.† From this point on, the reader is determined to make sense of this transformation. However, the reader later comes to realize that Gregor is actually not an insect, but this metamorphosis into a vermin was purely symbolic. It symbolizes the degrading lifestyle that Gregor leads to support his family. This leads the reader to understand Gregor’s absurd dilemma.   Ã‚  Ã‚  Ã‚  Ã‚  Gregor’s insignificant and outcast lifestyle of supporting his family proves that â€Å"the universe is irrational, and man’s place in it is absurd.† This is proven by the fact that Gregor is working to pay off his father’s debts and provide for his family. His work is mundane, and strictly business. Yet, when the metamorphosis of Gregor takes place, his family practically shuns him from their contact. Still however, Gregor’s first thoughts after believing that he is an insect, are to get dressed and go to work. This attitude is seemingly absurd, however Gregor is so deep into trying to help his family, that he makes an attempt at ignoring the impossibility of working.   Ã‚  Ã‚  Ã‚  Ã‚  The idea that â€Å"Humankind is disconnected from reality,† is set in stone by Kafka when he writes about the transformation of Gregor’s families’ lives, and his own. The Samsa’s treated Gregor simply as a means to get out of debt, although the reader comes to realize later that the family was not as bad off as Gregor had believed. Also, the father returns back to work after Gregor cannot, which proves that his disability not nearly as severe as he had Gregor believed. Although Gregor is the family member that turns into a bug, he remains the only one of them to retain humanity. The family cannot grasp that the bug in the bedroom is Gregor, their son and brother. They disconnect themselves from him, forgetting that they have known him his entire life, and once perhaps loved him. After his metamorphosis, Gregor became the member of the family in need, yet instead of helping him, as he helped them, Gregor became a burden to the family. T he family, especially the father and mother do not make an attempt... ...top loving him. Without his initial function, he became an outlaw of family life. Gregor eventually wanted the family to give up all hope in him, a hope that he wanted to exist but did not. â€Å"He thought back on his family with deep emotion and love. His conviction that he would have to disappear was, if possible, even firmer than his sister’s.† Immediately after this line, Gregor Samsa committed suicide. As a the family came to learn of Gregor’s death, the father said, â€Å"Well, now thanks be to God.† The sister appears to not be upset, but rather in a state of disbelief that the burden on their family is finally gone. When Gregor’s mother learns of his death, she questions it, to check the validity, and then tell her daughter to come join them with a â€Å"tremendous smile.† However, it is arguable whether he killed himself, or Gregor died of a broken heart.   Ã‚  Ã‚  Ã‚  Ã‚  The story of Gregor Samsa and his metamorphosis is one of sorrow, but more a story to unveil the cruelties of Humankind. Kafka’s brilliance and understanding of human nature can not be fully grasped by quickly reading the story, but instead divulging into the hidden messages Kafka inserts within the text.

Cultural diversity in a Danish MNC Essay

Introduction Workforce diversity is a complex phenomenon and a major challenge for HR managers in MNCs. The case presents a Danish MNC, Danvita (not its real name)that has committed to pursuing a diversity strategy. The essence of a diversity strategy is a commitment to providing equal opportunities for employees regardless of their gender, age, nationality, disability and political and sexual orientation. In this case our focus is on cultural diversity. Drawing on individual perceptions of Danvita employees this case explores how Danvita’s diversity strategy in relation to national culture is experienced by Danvita’s employees. Diversity as a strategic resource It has been argued that MNCs that are able to draw on a diverse mix of employees can develop a strategic advantage (Richard, 2000). This is because workforce diversity establishes the potential for diverse perspectives that in turn facilitate creative thinking and effective problem solving (Cox, 1991; Cox & Blake, 1991). Understanding and valuing diversity can enable constructive conflict resolution, reduce miscommunication and lead to lower employee turnover and result in cost savings (Robinson & Dechant, 1997). A diverse workforce that can draw on a variety of cultural insights can also have a positive impact on international marketing and sales (Blake-Beard, Finley-Hervey & Harquail, 2008; Robinson & Dechant, 1997; Cox & Blake, 1991; Cox, 1991). However, workforce diversity can also have negative effects. Some researchers have observed that groups characterized by high degrees of cultural diversity have lower levels of employee satisfaction, lower levels or performance, high levels of miscommunication, conflicts and turnover than more homogenous groups (O’Reilly, Caldwell & Barnett, 1989; Watson et al., 1993; Richard, McMillan, Chadwick & Dwyer, 2003). Diversity as perceived by organizational members The focus of this case is in on the issue of how Danvita employees experience the company’s strategy of achieving cultural diversity. ‘As with many things in life, perception is reality’claims Allen et al. (2008: 22). Individual perceptions influence the way individuals interact with their colleagues and participate in the life of organization. Based on their perceptions, organizational members participate actively or passively in the implementation of the company’s strategies as well as support or oppose organizational change. Knowledge of how organizational members perceive diversity opens a possibility for improvement if necessary. The case data were obtained by means of seventeen qualitative interviews with seven Danish and ten international employees. Their narratives, however, should not be understood separately from the environment where the stories and events take place. Thus the narratives were supplemented with direct observations of diversity trainingsessions and with documents containing the new diversity strategy, managerial speeches and company annual reports. In this way information about the social context in which the employees’ perceptions of cultural diversity are constructed and re-constructed on an everyday basis was obtained. Denmark and Danish The context in which the diversity case is unfolding contains elements of both national and organizational culture. Although there is a considerable overlap, it is important to distinguish them. Despite its commitment to diversity and inclusion of international employees the head office of Danvita is still operating in a broader context of Denmark. In Denmark historical and religious development of the society led to formation of a very particular institutional environment in which the state plays a significant role. Denmark has a well-developed welfare state that redistributes wealth and that ensures inequalities are relatively limited (Andersen and Svarer, 2007). The role of the Danish language as a uniting and protecting mechanism in Danish society must be acknowledged. Historically the Danish language is an indicator of membership of and belonging to Danish society. Its significance for inclusiveness means that it may alsofunction as a mechanism of exclusion of non-Danish speakers. This factor co-exists with Denmark’s membership of the European Union and its policy of welcoming well-qualified professionals to work in Denmark. Danvita and the HR challenges it is facing The aim is to create a culture where all employees feel valued and have the opportunity to reach their full potential(Diversity strategy, Danvita) Briefly about Danvita Danvita is the company that has been a leader in the industry in which it operates. Annual reports indicate increased profits for 2009-2011. In March 2012 Danvita had more than 32,800 employees worldwide distributed across affiliates and offices located in 75 countries. Just over 40 per cent of its employees are located in Denmark. In order to function successfully as a MNC Danvita believes that it has to attract, develop and retain competent people from any location in the world. In 2009 it started a diversity initiative. At the core of this initiative is the operational guideline for HR which states that the company will provide: â€Å"(†¦) equal opportunities to all present and future people, regardless of gender, age, race, religion, nationality, cultural and social origin, disability, political or sexual orientation and family status† (Danvita). In 2009 when diversity strategy was launched about 700 of Danvita’s employees in Denmark were foreigners. Although 68 nationalities were represented it should be noted that half of the foreign employees were from a handful of countries, the UK, the US, Germany and Sweden. The highest percentage of the international employees was among the professionals and specialists. An effort was necessary to be made to make these employees feel welcome and willing to stay. The turnover rate for international specialists was 3 times higher than that among the specialists from Denmark. These numbers do not have to be as alarming since employees change jobs and employers frequently and international employees return home after rotations and expatriation. Nevertheless, feeling welcome and happy with their working environment, international employees can contribute to higher retention rates in the organization which claims to be in need of workforce. Thus the diversity strategy was developed. The diversity strategy The current diversity strategy has an ambition that by 2014 all senior management teams will include employees of both genders and different nationalities. In pursuing this objective the company insists that all positions are filled by the best candidate. â€Å"All management teams or the senior VPs teams will have to have at least a representation of non-Danes and gender diversity. They will have to have. It is not a wishful thinking. That means implementation and they will have to do something with it.†(Respondent 2) At the end of 2011, diversity in terms of gender and nationality was reflected in 18 of the 29 senior management teams, compared with 15 of 28 at the end of 2010. Guiding principles The guiding principles of Danvita’s diversity strategy attempt to lay the foundation for equal treatment of all the organizational members. These principles highlight the strategy’s focus on providing equal opportunities and selecting the best-qualified candidates in order to attract and keep talents from all over the world. Supporting initiatives A number of supporting initiatives contribute to the creation of a culture of inclusion. There is an International Club which is run on a voluntary basis and which aims at creating a network for foreign employees. The idea is that foreign employees have the opportunity to meet in a non-work atmosphere and to experience the traditions and leisure activities of the host country. It also provides an arena to talk through their frustrations with more experienced colleagues. Corporate way of speaking about diversity Drawing on company documents we now present three company discourses on diversity. Business and business needs One discourse emphasizes the business needs of the company. Diversity is a way of dealing with these needs. The discourse portrays the company as ‘a global company’, having an ‘expanding presence in the world’. The key issue is:‘as we expand where are we going to find the people (we need)?’A representative of top management team emphasizes the current growth and success of the company which is going to be ‘even larger and more global’and articulates the need for attracting talent: ‘We want to be among the most attractive companies so that we can continue to attract – and retain – the talent we need’. The business discourse constructs diversity as the necessary attribute for sustainable growth with satisfying the needs of international recruits as the means to this end. Equality A second discourse emphasizes diversity as an expression of equality. This discourse views diversity as a product of emphasizing talent regardless of any other considerations. We need to make a greater and more systematic effort to identify women and non-Danes with leadership potential when we are filling a management position (†¦). The company will never use either negative or positive discrimination. We will always choose the best individual for a vacant position. (Interview with top management team representative Employee magazine) The discourse sees selection of the ‘best’ individuals for positions as the guiding principle with the provision of equal opportunities to all as the means to this end. In practice this means that: ‘We need to re-evaluate who it is that we are hiring’(Diversityadvisor). Inclusion The third discourse involves how the company talks about diversity as inclusion.This discourse presents inclusion as a precondition for achieving diversity: ‘Inclusion is an integral element of the diversity strategy, as this is about how to value and utilize all the differences among our people.’(Danvita Diversity strategy). While emphasizing inclusion this way of talking about diversity constructs diversity in terms of differences. In the annual report for 2008: (†¦) inclusion of men, women, locals and non-locals must be considered for succession list for all key positions. Mentorship will be offered and supportive network initiatives including expatriate networks and a ‘family-buddy’ system are being set up. (Annual report 2008) These three main corporate ways of speaking about diversity coexist in the organizational space of the company. Of the three the business discourse is the most pronounced discourse and the inclusion discourse by far the least pronounced.

Greek Eros and Philia Love Magic

Greek Eros and Philia Love Magic Classical scholar Christopher Faraone writes about love among the ancient Greeks. He looks at evidence from erotic charms, spells. and potions to form a mixed picture of what relations between the sexes were really like. In this article, we use Farones information to explain the common uses of love magic between ancient Greek men and women. But first, a small digression to introduce terms used for love: Brotherly Love; Gods Love; Romantic love; Parents Love The following online discussion argues that the reason English speakers are confused about love is that we dont have enough words for it. Writer A:I recently read: Sanskrit has ninety-six words for love; ancient Persian has eighty; Greek three; and English only one.The author thought it was symbolic of the devaluation of the feeling function in the West. Writer B:Interesting, but I think English speakers do know the 96 forms of love - they just jam it into one word! The Greek words were eros, agape, and philia, right? See, we all use those definitions, but in the same word. Eros is a romantic, sexual hormone-raging love. Agape is a deep, connecting, brotherly love. Philia is a...hmm...I think necrophilia and pedophilia explain it.That is why we are all confused over what love is, since we have dozens of definitions for it! Agape and Philia vs. Eros We native speakers of English distinguish between lust and love but tend to get confused when we look at the Greek distinction between: eros andagape orphilia Affection as Love While it is easy to understand agape as the love one feels towards friends, family, and animals, we think of the mutual affection we feel towards our mates as different. Affection and Passion The agape (or philia) of the Greeks included affection, and also the sexual passion felt towards our mates, according to the University of Chicagos Christopher A. Faraone. Eros, however, was new, disorienting passion, conceived of as an attack of unwelcome lust, aptly represented as inflicted by the arrow-wielding god of love. Black and White Love Magic When we talk about black magic, we mean spells or voodoo practices designed to hurt someone else; by white, we mean spells or charms whose aim is to heal or help, often connected with medicinal herbs and other holistic or non-traditional healing practices. From our perspective, the ancient Greeks used black and white magic to arm themselves in the arena of love. Black magic: There were magical effigies much like those used today by practitioners of voodoo. The practitioner of this aggressive magic would cast an incantation and poke or burn the effigy in an effort to affect the person represented. The intention was to make the woman represented suffer the pangs of lust to the point that she would leave her family. The practitioner might invoke Eros, Pan, Hekate, or Aphrodite.White magic: Practitioners applied herbs to make an errant lover return or to restore harmony to a dysfunctional relationship. She might invoke Selene, Helios, or Aphrodite. Both types of love magic usually involved spells or incantations, but the type were referring to as black is more closely related to curse tablets than the other, more benign, love magic. The difference between these two types of magic is based on the difference between the two types of love, eros and philia. Gender-Based Love Magics Faraone distinguishes these two types of love, eros and philia, and their related magics as overwhelmingly gender-based. Men used the eros-based agoge spells [agolead] designed to lead women to them; women, the philia spells. Men used the spells to make women burn with passion. Women used the spells as aphrodisiacs. Men tied up their effigies and tortured them. They used incantations, tortured animals, burning, and apples. Women spread ointments on the clothing of their mates or sprinkled herbs in food. They also used incantations, knotted cords, and love potions. Theocritus Iunx The gender division isnt absolute. The iunx is said to have been a small, sexually rapacious bird which Greek men would tie on a wheel and then torture, in the hopes of filling the objects of their lust with burning, irresistible passion. In Theocritus second Idyll, its not a man, but a woman who uses an iunx as a magical object for an agoge spell. She repeatedly chants: Iunx, bring my man home. Mythology and Modern Love Magic in Pill Form While the agoge spells, the ones men usually used on women, resemble voodoo and seem like what we call black magic, the philia spells could also be deadly. As is the nature of many herbs, you only need a little. When the mythological Deianeira used the centaurs ointment on Hercules garment, it was as a philia spell, to keep Heracles from abandoning her for his new love, Iole (cf Women of Trachis). Although we do not know, perhaps a drop would not have killed him; however, the amount Deianeira used proved fatal. The ancient Greeks did not distinguish magic from medicine, as we claim to do. The need for erotic (whether agoge or philia) magic has long extended into domestic life where the wife of an impotent man (or the man himself) might invoke a bit of philia magic. Viagras popularity attests to the fact that we still practice magic miracle cures. Source Faraone, Christopher A., Ancient Greek Love Magic. Cambridge: Harvard University Press, 1999.

Free Essays on Jay McInerney

Bright Lights, Big City and Model Behavior are two stories, which effectively convey a theme of self-discovery. Specifically they illustrate the lives of characters that can’t come to terms with the problems in their lives. Until we as individuals and as a society come to realize our faults and tribulations we will never truly be able to grow. Both novels by Jay McInerney have many similarities. Drug and alcohol abuse are what embody the theme of self-destruction, which is found throughout both novels. The theme of self-destruction is most prominent in Bright Lights, Big City. It’s the story of an unnamed narrator whose luck can't seem to get worse. His model girlfriend leaves him, he loses his job as a fact-checker at a prestigious magazine and tries to lose his pain in an endless round of parties, cocaine and booze, all while coming to terms with the death of his mother. The narrator finds that the only way he can come to terms with the problems he is having, is by snorting coke and consuming large amounts of alcohol. He compares a day in his life to â€Å"purgatory a kind of half sleep † Though he appears to be aware that he has a problem with cocaine and alcohol he never really admits it. He calls them his shameful addictions, yet even at that he states that reading The New York Post a trashy tabloid is h is worst, no! t his addiction to coke. His best friend in the novel name Tad Allagash holds a strong influence over the narrator, â€Å"He is either your best self, or your worst self † Allagash is an influence which the narrator is blind to see as a negative one. Allagash is the one whom the narrator relies upon for drugs and is often the one who accompanies him to the many parties and clubs that he attends. The narrator doesn’t come to terms with his problems until the end of the novel, seeing his ex-wife with another man adds closure to his relationship, which he dwelled upon for most of the book as a personnel failure. ... Free Essays on Jay McInerney Free Essays on Jay McInerney Bright Lights, Big City and Model Behavior are two stories, which effectively convey a theme of self-discovery. Specifically they illustrate the lives of characters that can’t come to terms with the problems in their lives. Until we as individuals and as a society come to realize our faults and tribulations we will never truly be able to grow. Both novels by Jay McInerney have many similarities. Drug and alcohol abuse are what embody the theme of self-destruction, which is found throughout both novels. The theme of self-destruction is most prominent in Bright Lights, Big City. It’s the story of an unnamed narrator whose luck can't seem to get worse. His model girlfriend leaves him, he loses his job as a fact-checker at a prestigious magazine and tries to lose his pain in an endless round of parties, cocaine and booze, all while coming to terms with the death of his mother. The narrator finds that the only way he can come to terms with the problems he is having, is by snorting coke and consuming large amounts of alcohol. He compares a day in his life to â€Å"purgatory a kind of half sleep † Though he appears to be aware that he has a problem with cocaine and alcohol he never really admits it. He calls them his shameful addictions, yet even at that he states that reading The New York Post a trashy tabloid is h is worst, no! t his addiction to coke. His best friend in the novel name Tad Allagash holds a strong influence over the narrator, â€Å"He is either your best self, or your worst self † Allagash is an influence which the narrator is blind to see as a negative one. Allagash is the one whom the narrator relies upon for drugs and is often the one who accompanies him to the many parties and clubs that he attends. The narrator doesn’t come to terms with his problems until the end of the novel, seeing his ex-wife with another man adds closure to his relationship, which he dwelled upon for most of the book as a personnel failure. ...

To Kill A Mockingbird

In the novel To Kill A Mockingbird, by Harper Lee, Tom Robinson is a minor character. Tom Robinson cares for his family. Tom is a helpful person and he provided for himself. He is innocent and hard working. Tom is an innocent man. He was accused and convicted of raping Mayella Ewell, but the truth was that he never raped Mayella. It was all a cover up for Bob Ewell, Mayellas father, beating Mayella. Tom Robinson is just like a Mockingbird. He minds his own business and is harmless. This is why people were amazed when Tom Robinson was accused of rape, but everyone on the jury was white and prejudice and this is why Tom Robinson was convicted of rape. In this story, Atticus quoted, Its a sin to kill a mockingbird. It was a sin to kill Tom for a crime that he didnt commit. In the end Tom did die. Right before Tom was executed, Scout said, Well, itd be sort of like shootin a mockingbird. Tom Robinson is very courteous. He treats everyone with respect. When he was on the stand during his trial, he addressed everyone with Sir or Mam. Tom likes to do the right thing or does what he thinks is right. He doesnt like to do things that will disappoint others. Tom Robinson is a hardworking man. Since he was a young boy, he was working for Link Deas in the Cotton Gin. When he was a young boy, the Cotton Gin had cut off his left arm, but that did not stop him from working. Tom Robinson kept working with one arm to support his wife and his children. Above all, he helped Mayella when she needed assistance with her everyday jobs. Mayella would ask him to help her bring in large, heavy pails of water from the well in the house for her, chop up wood, and get things that are too high for her to reach and he was always more than happy to help her. In conclusion, Tom Robinson was a kind and polite man and he didnt deserve to die for a crim

Epistemological and Methodological Approaches Essay - 2

Epistemological and Methodological Approaches - Essay Example According to the research findings, virtually epistemology in research means the rule of sciences that derive conclusions based on the information and arguments that are derived from the research study. It includes only those information that can be tested by various means. The ontology of research, on the other hand, involves the worldview with which the researcher progresses towards the study. The epistemological approach involves a conceptualizing process which shows how theory involves and how the theory is revised by varying degree. The epistemological approach involves the development of a qualitative approach and the qualitative approach gets validated by the quantitative methods. The quantitative method always has its origin in the qualitative methods because it is not possible that any quantitative derivation can be made without a qualitative basis. The major methodological positions that are involved in a research design are the positivist approach that is the quantitative approach. The positivist approach can also be called a scientific inquiry that emerges from the metaphysical reaction. Positivism is closely related to empiricism that refers to the scientific methods the aim of which is to establish the truth. The idealistic approach is primarily the qualitative approach. According to idealism reality is not separate from the individuals it is created by the individual mind. The positivist approach combined with the idealist methods can produce a good research design. The first study which we will discuss in the paper is based on the fire setter children and the analysis has been given to justify the behavior of those children. Various causes have been put forward as to why the children behave in such an aggressive manner. The study has also taken into account the difference in attitudes between the fire-setter and non-fire setter children. The second study has discussed the role which the disturbed social relations play in making an individual dev iant in nature.

US Economy Essay Example | Topics and Well Written Essays - 2000 words

US Economy - Essay Example The economy of the United States in the past few years has gone through a major slump. This slump has been seen through their real estate crisis, rise in unemployment rates, and their reduced competitiveness in the global economic setting.This economic crisis was not helped by the matching economic crisis felt in other western nations as well, such as the United Kingdom, Australia, Japan, and similar developed nations. In so many ways, this crisis has been a result of the rise in oil prices which has affected the general prices of commodities and the transport of people and goods from one place to another. Much analysis is needed in order to fully comprehend the US economic crisis. This paper shall now analyze, compare, contrast the economic growth, unemployment, and inflation rates in the United States. This paper is being conducted in order to establish a dynamic and academic understanding of the topic, as well as its implications to the country’s progress. Discussion The US remains to be the world’s largest economy. Based on the CIA Factbook, their 2007 GDP was at $13.84 trillion which represents three times the size of the next largest economy which is Japan at $4.4 trillion (Economy Watch). With the creation of the European Union however, the dominance of the US was reduced with the European market presenting an equivalent of $13 trillion. The growth of the BRIC (Brazil, Russia, India, and China) has also threatened the US global dominance with China forecast to overtake the US in size in the next 30 years (Economy Watch). These are imposing threats on the US economy which have also been plagued by the housing crisis. The failure of the US housing and credit markets caused a major slowdown in the US economy with the 2007 GDP growth being 2.2%, plunging down to 0.9% in 2008. This represents a significant decrease in the GDP when the 10 year average was at 2.8% (Economy Watch). Similar to developed nations, services have been considered an impo rtant element of the US economy. In 2007, services comprised 78.5% of the GDP, the industry represented 20.5% and agriculture represented less than 1% (Economy Watch). About two thirds of the country’s total production has been dictated by personal consumption. And even as it is an economy which is considered free market, government regulations still protect some aspects of their economy like energy and agriculture (Economy Watch). In any case, it can instead be considered a consumer economy. As the largest economy in the world, the US consumer dictates about two thirds of the economy and is a major driver in the global market (Economy Watch). It is also driven by the basic interplay of supply and demand which dictates the prices of goods and services. The impact of the government in the US economy is important in terms of monetary decision making and fiscal policy conceptualization. The federal government considers all the possible initiatives in order to guarantee the growt h of the US (Economy Watch). The US government considers all economic tools, including money supply, taxes, and credit control in order to make the corresponding adjustments in economic growth. During such considerations, the US federal government has also been tasked to regulate the operations of private business concerns in order to control monopolies (Economy Watch). The government provides different services by giving support for national defense, monetary aid for research and development programs (Economy Watch). The national debt is one of the most controversial issues in the US. In 2008, its federal debt was at $9.2 trillion. This represents 67% of GDP and is about $79,000 for each American taxpayer (Economy Watch). American consumers have also become dependent on debt and re-mortgaging to higher loans while using their extra cash to fund their high purchases. Their debt totals are one of the largest in the world; however in terms of GDP percentages, it is still less than Jap an and other European countries. Moreover, much of the debt is

Use of Facebook by Non-Profit Agencies Speech or Presentation

Use of Facebook by Non-Profit Agencies - Speech or Presentation Example Using Facebook for professional communication not only improves the efficiency of communications in the organizations but it also encourages it to maximize the impact of its presence within a particular community. According to Waters (2009), non profit organizations can significantly use Facebook and other similar social networking sites to advance their programs and missions. Although possessing a Facebook profile does not necessarily result in an influx of participation, it significantly increases the awareness and improves the relationship between the organization and its stakeholders. This presentation focuses on the various ways through which non profit organizations can effectively use Facebook for their professional communications.... Another important Facebook application that is significantly useful for professional communication for organizations is known as Group or Community pages. By creating Group/Community pages on their Facebook profiles, non profit agencies can enhance the popularity of their services and promote their programs. Christ (2005) argues that organizations can also open up discussion forums using their group pages to obtain suggestions regarded the changes they should make in the provision of their services and products. One of the ways through which our non profit organization can effectively use Facebook as a tool for professional communication is to increase transparency and openness in both our management functions and programs. The recent cases of corruption in various non profit sectors call for these organizations to use social networking sites such as Facebook in their official and professional communications. Consequently this will ensure increased transparency through the provision of a detailed description of the programs and activities of the organization as well as its history on its Facebook official web page. Creating a Facebook webpage can also help our organization to establish a closer relationship with its various stakeholders such as donors, target communities and government agencies (Hill and White, 2000). This is because an official web page at the social network site will improve our message dissemination through the use of the many Facebook applications such as posting of links to important new events in the organization, giving more information on the future causes of the organization as well as posting videos, photographs

A dominant retail centric supply chain participant Research Paper

A dominant retail centric supply chain participant - Research Paper Example This research will begin with the statement that earlier manufacturers used to dominate the supply chain. But things have changed now. Today, supply chains have become retail centric where retailers have grabbed the power of control over the supply chain. One of the leading retailer companies of UK is Marks and Spencer (M&S). It is a successful company since its beginning in the year of 1984. The success, which this company has achieved, has been obtained through some excellent networks amongst the local suppliers who are indeed very dedicated towards the growth of their company. However, it has changed its strategy in sourcing when it tried to extend its area beyond the national boundary. In the 1990s, it dumped its sourcing strategies in the UK and went in for more open policies. This was done keeping in mind the cost reduction which they would apply in relocating the various manufacturing units from the established suppliers in overseas at low cost. Such a change in these supply c hain was brought about owing increase in competitive pressure. Downward pressure was felt in the movement of price due to increase in the competition level. This meant a reduction in the cost to sustain the company in the competitive market. Successful supply chain management means success for any retailer. Thereby it is indeed interesting to study the various strategies in the supply chain of M&S in the UK.

Contemporary Rhetorical Analysis Term Paper Example | Topics and Well Written Essays - 2500 words

Contemporary Rhetorical Analysis - Term Paper Example Moreover, aside from being the greatest leader he could be, he had also proven himself of how the greatest speaker he could be. On the eve of Quit India Movement on August 8, 1942, Gandhi had communicated his Quit India speech which was a call for a determined but a passive resistance. Given this brief background, this essay would obtain observation and insights on Mahatma Gandhi’s â€Å"Quit India† through the use of rhetorical analysis while focusing on the metaphors of the said rhetoric. Upon my analysis of â€Å"Quit India,† I could say that his speech was definitely one excellent illustration of what was called a good rhetoric. Mahatma Gandhi’s Quit India was a really persuasive speech for it was indeed a success for him to appeal his audience’s rational, emotional and principled sense. His speech which was motivational and inspirational, was effective in moving his audience into a non – violent and passive movement against the British power. His ideas, attitudes, stand, and even his own self had been victorious in influencing his fellow Indian citizens through â€Å"Quit India.† Furthermore, Gandhi’s manner of style was not directed to any particular class or group of Indian people. He used the word â€Å"we† in some portions of his speech instead of just referring to himself to address an audience who were diverse in terms of their culture and religion. His speech had not appealed any divided sector of Indians but he called for unity when he said Hindus and Muslims must forget about their differences in identity but what should remain in them was their Indian identity. By the word â€Å"we,† whether they were not totally the same, they were one because they were all Indians. For me, in my attempt to discover his worldview, I could say that democracy would only begin once Indians had forgotten the differences in their being Hindus or Indians. It was only through forgetting their differences that would start their unity and equality.

Discussion - of hypothesis testing results (dissertation) Essay

Discussion - of hypothesis testing results (dissertation) - Essay Example In this model, logistics regression was applied to test the probabilities that young people consider price, effect of brand image, design, trendiness of fast fashion cloths, and effect of advertising on their decision to make a purchase. Categorical variables were considered to show how various variables affect the predictability of the decision to purchase of not within the population. Based on gender, age, and education the logistic regression provides a platform of identifying fit within the model. The application of the Chi Square in this analysis is to identify the relationship or association of two cross-tabulated variables within a population (Kocherlakota, 2010). The null hypothesis in this case is considered to show that an association exists between the cross-tabulated variables of the population. The alternative hypothesis using the chi square analysis is used to refute the null and reinstate the hypothesis (Kocherlakota, 2010). In this case, the chi square method is applied to test the association between young people’s decisions of making a purchase with price, effect of brand image, effect of advertising, design, and/or trendiness of fast fashion cloths as influencing factors. The log likelihood statistics method was used in this analysis to show the fit between coefficient estimates and data (Kocherlakota, 2010). Since data is fixed, coefficients influence the likelihood that certain outcomes will take place. In the current case, the method was applied to show how different parameters influence the likelihood of young individuals to purchasing fast fashion or not. The parameters include price, design, brand image, trendiness, and advert effects on the decisions made. H1: As it mention in the literature by Jackson (2001), price is a major determinant of the decision to buy fast fashion. In addition, a conflicting factor is also identified. The cost of fast fashion cloths does not matter to young buyers

A dominant retail centric supply chain participant Research Paper

A dominant retail centric supply chain participant - Research Paper Example This research will begin with the statement that earlier manufacturers used to dominate the supply chain. But things have changed now. Today, supply chains have become retail centric where retailers have grabbed the power of control over the supply chain. One of the leading retailer companies of UK is Marks and Spencer (M&S). It is a successful company since its beginning in the year of 1984. The success, which this company has achieved, has been obtained through some excellent networks amongst the local suppliers who are indeed very dedicated towards the growth of their company. However, it has changed its strategy in sourcing when it tried to extend its area beyond the national boundary. In the 1990s, it dumped its sourcing strategies in the UK and went in for more open policies. This was done keeping in mind the cost reduction which they would apply in relocating the various manufacturing units from the established suppliers in overseas at low cost. Such a change in these supply c hain was brought about owing increase in competitive pressure. Downward pressure was felt in the movement of price due to increase in the competition level. This meant a reduction in the cost to sustain the company in the competitive market. Successful supply chain management means success for any retailer. Thereby it is indeed interesting to study the various strategies in the supply chain of M&S in the UK.

Discussion - of hypothesis testing results (dissertation) Essay

Discussion - of hypothesis testing results (dissertation) - Essay Example In this model, logistics regression was applied to test the probabilities that young people consider price, effect of brand image, design, trendiness of fast fashion cloths, and effect of advertising on their decision to make a purchase. Categorical variables were considered to show how various variables affect the predictability of the decision to purchase of not within the population. Based on gender, age, and education the logistic regression provides a platform of identifying fit within the model. The application of the Chi Square in this analysis is to identify the relationship or association of two cross-tabulated variables within a population (Kocherlakota, 2010). The null hypothesis in this case is considered to show that an association exists between the cross-tabulated variables of the population. The alternative hypothesis using the chi square analysis is used to refute the null and reinstate the hypothesis (Kocherlakota, 2010). In this case, the chi square method is applied to test the association between young people’s decisions of making a purchase with price, effect of brand image, effect of advertising, design, and/or trendiness of fast fashion cloths as influencing factors. The log likelihood statistics method was used in this analysis to show the fit between coefficient estimates and data (Kocherlakota, 2010). Since data is fixed, coefficients influence the likelihood that certain outcomes will take place. In the current case, the method was applied to show how different parameters influence the likelihood of young individuals to purchasing fast fashion or not. The parameters include price, design, brand image, trendiness, and advert effects on the decisions made. H1: As it mention in the literature by Jackson (2001), price is a major determinant of the decision to buy fast fashion. In addition, a conflicting factor is also identified. The cost of fast fashion cloths does not matter to young buyers

Racism as defined by mass media Essay Example for Free

Racism as defined by mass media Essay Oscar H. Gandy Jr. defines racism as, the process of exercising power or seeking to exercise power with regard to people defined by identifying them as a member of a particular race.1 Racism and race stem from the identity one puts onto certain groups of individuals based on their colour. The identity that one forms is acquired from a number of places including parents, religion, school, government and, on todays youth, mainly mass media such as television and music. In this essay one will focus on the influence that mass media has on our identity position of race. It is obvious that all forms of print and electronic media, from news media to books, films, television, radio, and all other forms of media collectively represent our image of ourselves. 2 The focus for the purpose of this essay will be on news media, television and music, being the most influential forms of media, while focusing on the youth of today, being the easiest to influence. News media has great power in influencing how people identify themselves by how they are represented on the. The stereotypes that television has shown, are viewed by many young individuals of colour, and are portraying how their race is viewed upon among society. Music has the greatest influence on young African-Americans, which view their idols as those shown in music videos. Mass media in a collective form, although may represent individuals of colour, influence the viewers of colour, how they should distinguish themselves.3 Mass media reflects what we think we are and influences what we think we should be. Beginning with the news from a nation wide news station to a local newspaper or news program. News media has the ability to stereotype and categorize people of colour, by using words such as minority. Never are minorities not called minorities even when they take up one third of Canadas population. Along with categorizing people of colour with the use of minority, they include words like crime, poverty and others that stereotype people of colour.4 This is viewed by young non-whites, which make them believe that this how things are and how they should be. The media now have the capability to alter our perceptions of ourselves, and change the way we live our lives. Young African-Americans, who view the news and see how their race is being represented, may possibly alter their perceptions of their lives and view themselves as criminals, when the news relates their race to criminal acts. The rarity of recognition a person of colour receives in the scholastic proceedings, is viewed among the youth of today. Of course there must be someone, somewhere of colour, writing or saying something that should be listened to, or producing art that should be seen, heard, approached with intellectual seriousness.5 This failure to recognize individuals of colour will influence youth not to pursue intellectual readings and to learn educational subjects, which are not represented by their race. In Postmodern Blackness by Bell Hooks, its states, This discourse created the idea of the primitive and promoted the notion of an authentic experience, seeing as natural those expressions of black life, which conformed to a pre-existing pattern or stereotype.6 In the news when we see a person of colour committing a crime of some sort, we look at it as being a normal act and this how things are in our society. Whites and non-whites alike look upon the news and make assumptions about how they should act, what their values should be, and how they live their daily lives. The youth of today will be the first generation to come of age in a North America where racial minorities are the numeric majority. The future of diversity will depend upon a childs perception on the position of racial identities. The youth of all races will have to expand their conception of race and race relations in ways their parents never knew. Is it important for children to see people of their own race on television? Children of colour are most likely to think so. Caucasian and African-American children can say they see characters of their race on television while Latino and Asian children are much less likely to see their race represented.7 It is the way they are represented which will affect the influence television will have on children. While some television stations do show diversification in their programming such as OMNI, they are not providing a realistic viewpoint. When a Caucasian character on television is poor, lazy and unintelligent, the show is considered to be comical, such as The Simpsons or Married with Children, and not taken as realistic. Whereas, when they are successful, rich and intellectual, the show is considered to be dramatic and viewed as being realistic. African-American characters are rarely presented as being poor, lazy and unintelligent, but always rich and successful, such as The Cosby Show and Fresh Prince of Bel-Air, and are always meant to be comical, but never taken seriously or realistically. Shows like these influence African-American children that their race is not taken seriously and are viewed as being humorous. This would affect a young African-Americans thinking is a sense that he is suppose to be a comedian. Many television shows give minority actors, minority roles. Taxi drives in most sitcoms are always non-white, grocery store workers and gas station attendants are always non-white, in shows such as Seinfeld. Although these sitcoms are not suppose to be taken realistic, young individuals of all races are more likely to associate positive characteristics with Caucasian characters and negative characteristics with minority characters. Sitcoms and other television shows have the ability to alter these perceptions, but continue to stereotype minorities. Still focusing upon the children of today, because they have great faith in the medias power and its potential to influence them. Media can teach children that people of their race are important.8 If television had shows, which evenly distributed the role of characters to all races featuring equality and diversification, they can accomplish sending a message of the importance of all races. Children look to the media for role models and imitate their favourite character. From the way they dress, talk, style their hair to following the messages sent by their characters. From the haircuts of the women on Friends to the baggy fashions of the hip-hop scene, the influence of media on todays children can be seen everywhere. Beyond superficial messages about style and appearance, children are getting more formative messages from the media. The characters they admire and the news stories they watch send both subtle and explicit signals about their values, their families and their race.9 This shows the importance of the messages being sent out by mass media and the importance of different characters and the characteristics they portray. Many African-American children will look to African-American characters for idols and will portray them. In The New Cultural Politics of Difference, Cornel West states, The widespread modern European denial of the intelligence, ability, beauty, and character of people of colour puts a tremendous burden on critics and artists of colour to prove themselves in light of norms and models set by White elites whose own heritage devalued and dehumanized them. In short, in the court of criticism and art or any matters regarding the life of the mind people of colour are guilty (i.e., not expected to meet standards of intellectual achievement) until proven innocent (i.e., acceptable to us).10 The image that people of colour are guilty until proven innocent illustrates to young individuals of all colours that because of this, people of colour are not as intellectual as Caucasians. In Postmodern Blackness, Bell Hooks states, It is no accident that rap has usurped the primary position of rhythm and blues music among young black folks as the most desired sound or that it began as a form of testimony for the underclass. It has enabled underclass black youth to develop a critical voice as a group of young black men told me, a common literacy. Rap projects a critical voice, explaining, demanding, urging.11 To all young African-Americans, this message is saying that their only voice, their only outlet, is through entertainment in the way of music. They are not enough African-American writers to allow them to consider an outlet that is scholarly. They feel they have to portray the image that is being sent to them through rappers and musicians alike to dress, talk, walk and act the way these rappers say they do, in drinking, smoking and heading for drugs. Young African-American men that watch rap videos, sports, movies and may see many men of their race in this forms of media, but the image they represent is that if you cannot make it as a rapper, actor or athlete, youll never become wealthy and successful. Rarely are there images on news media about wealthy African-American businessmen unless its criminal; rarely are business shows on television shown where black businessmen are the portrayal of the show. They may be a rarity, but should not be and ought to be discussed in business matters. Looking at music for influences, from Stanford, Kathleen OToole puts in best, Music alters and intensifies their moods, furnishes much of their slang, dominates their conversations and provides the ambiance at their social gatherings. Music styles define the crowds and cliques they run in. Music personalities provide models for how they act and dress.12 This states that music alters our perception of ourselves and what we should be and how we should act. Our identity is affected and changed according to music videos. Rap videos show African-American singers as doing drinking, smoking, having naked women around them and treating them inappropriately and this is how African-American youth thinks they should act, instead musicians need to send an suitable message out to the youth of today. Also, other races will feel that this is how African-Americans act and will treat them accordingly. Many African-American rappers have lyrics, which are against authority and this influences others alike to perceive the same thoughts. Everyone of every race has an identity theyd like to call their own. But this identity is usually not their own and influenced by many sources, especially mass media. From music to television to news media, the influence these have on the children of today is immense. Music, television and news media, collectively with other mass medium, have the ability to alter ones perceptions of oneself and the characteristics of others. Race has always been a touchy subject because of its sensitivity and although I am a person of colour, I may have made some stereotypical comments of both whites and non-whites, but I did so only with the intent of making my point. Mass media reflects what we think we are and influences what we think we should be. Bibliography Colorado State University Cooperative Extension. Im Looking for Me: Childrens Perception of Race and Class in the Media. Family Matters Newsletter. October 2002. http://www.ext.colostate.edu/pubs/fammatrs/fm0210e.html (20 Nov. 2003). Gandy, Jr., Oscar H. On Race and the Political Economy of Communication. Art Survival: An Internet Review. Issue 2, Volume 1.http://www.artandsurvival.com/issue2-vol1/dialogue/dialogue_contents.htm (23 Nov. 2003). Hall, Stuart. Cultural Identity and Diaspora. Colonial Discourse and Post-Colonial Theory. Patrick William Laura Chrisman, eds., Pp. 392-403, (c) Columbia University, 1994. Hooks, Bell. Postmodern Blackness. Yearning: Race, Gender, and Cultural Politics, Pp. 23-31, (c) Between the Lines, 1990. Lauder, Matthew. News Media Perpetuation of Racism in a Democratic Society. Cancon: Articles. http://www.canadiancontent.ca/articles/071502mediaracism.html (21 Nov. 2003). OToole, Kathleen. Rock Roll: Does it Influence Teens Behavior? Stanford Report [Online]. 1997. http://www.stanford.edu/dept/news/report/news/november12/ teenmusic.html (20 Nov. 2003). Third Way Cafà ¯Ã‚ ¿Ã‚ ½. Children and Race in the Media. Racism: The Public Face. Beyond the News. http://www.thirdway.com/BTN/racism/public/children.asp (21 Nov. 2003). West, Cornel. The New Cultural Politics of Difference. The Cultural Reader. 2nded. Simon during, ed., Pp. 256-267, (c) Routledge, 1999. 1 Gandy, Jr., Oscar H. On Race and the Political Economy of Communication. Art Survival: An Internet Review. Issue 2, Volume 1.http://www.artandsurvival.com/issue2-vol1/dialogue/dialogue_contents.htm (23 Nov. 2003). 2 Third Way Cafà ¯Ã‚ ¿Ã‚ ½. Children and Race in the Media. Racism: The Public Face. Beyond the News. http://www.thirdway.com/BTN/racism/public/children.asp (21 Nov. 2003). 3 Colorado State University Cooperative Extension. Im Looking for Me: Childrens Perception of Race and Class in the Media. Family Matters Newsletter. October 2002. http://www.ext.colostate.edu/pubs/fammatrs/fm0210e.html (20 Nov. 2003). 4 Lauder, Matthew. News Media Perpetuation of Racism in a Democratic Society. Cancon: Articles. http://www.canadiancontent.ca/articles/071502mediaracism.html (21 Nov. 2003). 5 Hooks, Bell. Postmodern Blackness. Yearning: Race, Gender, and Cultural Politics, Pp. 24, (c) Between the Lines, 1990. 6 Ibid. 26. 7 Colorado State University Cooperative Extension. Im Looking for Me: Childrens Perception of Race and Class in the Media. Family Matters Newsletter. October 2002. http://www.ext.colostate.edu/pubs/fammatrs/fm0210e.html (20 Nov. 2003). 8 Third Way Cafà ¯Ã‚ ¿Ã‚ ½. 9 Ibid 10 West, Cornel. The New Cultural Politics of Difference. The Cultural Reader. 2nded. Simon during, ed., Pp. 256-267, (c) Routledge, 1999. 11 Hooks, Bell. 27. 12 OToole, Kathleen. Rock Roll: Does it Influence Teens Behavior? Stanford Report [Online]. 1997. http://www.stanford.edu/dept/news/report/news/november12/ teenmusic.html (20 Nov. 2003).

The International Financial Reporting Standards In Russia

The International Financial Reporting Standards In Russia International Financial Reporting Standards (IFRS) and their predecessor, International Accounting Standards (IAS) is gaining in worldwide recognition. All publicly traded companies in the EU must adopt them by 2005 and many other countries either have adopted them or plan to do so in the near future. After break up of Soviet Union, Russia has experienced a lot of turmoil and changes both political and economical the country has struggled to get rid of its socialist past and it has now evolved to be a more important partner in international affairs and economics. The need to develop the modern accounting system has therefore been obvious and the country had two choices: to develop its own system or to adopt an existing one, like IFRS. In 2002, the Russian Prime Minister announced that all Russian companies and banks must prepare their financial statements in accordance with international standards starting January 1, 2004. Implementing that decision will not be easy, for a variety of reasons. Not all international standards have been translated into Russian. Many Russian accountants are not sufficiently familiar with international standards to implement them. Some Russian universities have only recently started teaching international standards and the continuing education programs of the various Russian accounting associations are not yet prepared to offer comprehensive courses on international standards. Current Russian accounting standards conflict with international standards in several important ways and these conflicts will not be resolved in the near future. This project paper considers the issues that arise when implementing new accounting regulations, some of which are not new and have been covered in the literature, but others of which are particular to the implementation of IFRS reporting. Te method of implementation, the scope of IFRS, particular issues with local accounting practice and IFRS, the issues of enforcement of compliance with IFRS and its relationship with audit, the link between IFRS reporting and taxation and the provision of education and training are all considered. There is also review of the state of preparedness of local group listed entities with respect to the implementation of IFRS reporting. There are many research areas for accounting research where the work could also inform the practice of IFRS accounting. The paper provides a contribution by highlighting how one country has moved to implement the requirement for group listed enterprises to prepare IFRS accounts and the issues that then arise for legislators, preparers and users. Introduction of the study Background of the study Globalization is making a dramatic impact on the world economy, borders are getting less and less relevant and corporation and trade between companies situated on different continents is now very common. More and more companies have become global in their commercial activities and international trade with shares and credits is constantly increasing. As companies and capital needs have left the national level, capital internalization has become a necessity. The demand for an open financial market is now stronger than ever. Globalization makes comparability and harmonization of the accounting and financial reporting top priority. The goal of the EU is to create a free market where capital labor, goods and services are to move freely. With the common currency, the European market has become more transparent for companies and it has made it easier to analyze business opportunities within the EU. The implementation of International Accounting Standards (IAS) and the International financial Reporting Standards (IFRS) will further improve the transparency of companies information and also be an important step in the EUs commitment for a common European capital market. For investors and lenders it is important to have comparable and quality information and this can only be achieved if countries cooperate in creating a common system like IAS/IFRS. After the breakup of the Soviet Union in 1992, Russia had to change its economic system from a planned economy to a market economy. In a commend economy the means of production are in public ownership, the state dominates the economy, and economy activity is supposed to respond to state direction. By contrast, in a market economy the means of the means of production are mainly in private ownership, the state creates the legal framework in which economic activity takes place, and economic place supposed to respond to market forces. Such a transition obviously has important consequences for accounting, which ceases to be an instrument of the state economic administration and instead becomes an instrument at the disposal of the business community. New types of companies and enterprises desperately needed new accounting standards. In a market economy the objective of companies financial reporting is to give useful information to present and potential investors, creditors and other interested parties to facilitate their decisions. Though until now the role and the financial reporting still remains the State, in the person of the tax authorities. Nevertheless, voices of the other interest parties investors, creditors, managers and also accountants and auditors become more and more important. In that way, the Russian accounting and financial reporting develop, approaching international standards. As transition economies go through the process of shedding their centrally planned accounting model and replacing it with a market oriented model that uses international standards they face a number of problems. Very few people know the new rules, since the international standards must first be translated into their language. Accountants who can read the international standards promulgated by the International Accounting Standards Board and its predecessor, the International Accounting Standards Committee in the original English have a competitive advantage in this regard, but trying to fully exploit this advantage may be frustrating if potential clients or employers do not place much value on international standards. There is also an inertia barrier to overcome. It is difficult to change the status quo (Friedman Friedman 1984). Accountants and managers who have been using the old system for 20 or 30 years do not want to change because they feel comfortable with the system they lear ned in school or on the job when they were young. Those individuals also happen to be the people who are now in charge of enterprises and accounting departments, so their approval must be had before any new system can be adopted and implemented. 2.1.1. International Standards in Russia As we know from our previous readings, accounting is part of the legislative system. That is a problem because Russia will never have true international standards if government has to legislate it. There will always be a lag and style and language problems. The original plan by the Russian Finance Ministry in 1998 was to adopt all IAS by 2000. That did not happen. The new target for full adoption and implementation is 2004, at least in the case of banks and publicly traded companies. However, that target is also unlikely to be met. In fact, not a single accountant interviewed thought that international standards would be fully adopted and implemented by 2004. One accountant estimated that full implementation would take ten years (RobertW. Galina G., 2004) In the case of the standard on impairment, many Russian companies and their accountants do not want to apply the impairment rules because many companies have assets that are overvalued. Applying the impairment standard would cause the asset side of the balance sheet to shrink, considerably in many cases, and they do not want that to happen. In extreme cases, a company that appears healthy could appear to be insolvent if the impairment rules were applied. This hesitancy is not unique to Russia. The same situation exists in Republika Srpska, the Serbian part of Bosnia, and in other formerly centrally planned economies. Perhaps the main reason why the standard on financial instruments has not been adopted is lack of demand. Very few Russian enterprises use complex financial instruments, and the ones that do are already applying the IAS or U.S. GAAP on this topic. Also, this standard is difficult to understand and many Russian accountants are not eager to make the effort to learn a standard that they probably will not use in the foreseeable future. Another point that could be made about Russias adoption of international standards is that even the standards that have been adopted may not always be international standards. For example, the Russian standard on income taxes is based on the old version of the IAS income tax standard, not the new one. This fact is known within much of the Russian accounting community but may not be as well known outside of Russia. Another, less well known fact about Russias accounting standards is that the Russian versions of the standards that have been adopted are not mere translations of the English language originals. In many cases they are abbreviated, simplified versions of the original English language IAS. RAS tend to be much shorter, more detailed and conceptual. They cover a fraction of the content of IAS. In short, it may not be accurate to state that Russia has adopted IAS. It would be more descriptive to say that Russian accounting standards are merely based on IAS. Often the differences between RAS and IAS are not large or important. However, the difference may be substantial, such as in the area of accruals principles. Another reason why RAS will never be identical to the international standards is because there is a timing lag between the time a new international standard is issued in the UK and the time that new standard is translated into Russian and adopted as part of the Russian accounting rules. This lag could be overcome if the Russian Duma made it a rule that all new international accounting standards will automatically and immediately become part of the Russian rules. However, the Duma will never make such a rule, for reasons of national pride and sovereignty. So the lag will be permanent, even though there is a theoretical solution that would correct this lag. The degree to which the Russian accounting community understands the international standards depends on several factors. The Russian translation of the original English version of the standards was not available until late 1998. The translation was mediocre, in some respects. Part of the problem was because there were no Russian terms to convey some of the concepts. In other cases, the Russian translators simply used the wrong word or said things in such a way as to make the sentence or phrase unintelligible. In at least one case, the translator left out the word not, with the result that the Russian version of the standard instructed the reader to do something, when in fact the English version of the rule said not to do something. These kinds of mistakes and imperfections are to be expected the first time a technical document is translated, especially in cases where no terms exist for some of the words and ideas that need to be translated. The Russian accountants who cannot read English are limited to reading the Russian translation of the international standards. That places them at a competitive disadvantage, for the reasons mentioned above. The Russian translation is mediocre in some places and in other places is downright incorrect. The Russian speaking accountant has no way of knowing how accurate the reading of a particular sentence or paragraph might be, but must rely on what is written because there is no other alternative. Russian accountants who were educated in a university that did not teach the international standards have a problem reading the international standards in any language because the standards contain concepts that the Russian accountant was never exposed to during the years at the university. Such accountants must learn the new rules as best they can, either by self-study or by attending some lectures or seminars on the various topics. Another reason why the accountants in the outlying regions are not as knowledgeable about international standards as are the big city accountants is due to differences in demand. Most clients that need statements prepared according to international standards are in Moscow or St. Petersburg. A few big enterprises are scattered around other parts of Russia, mostly in the bigger cities. The accountants who service smaller clients have little or no need to know the international standards, so they do not take the time to learn them. The result is a two-tier system where the accountants and the employees who work for their clients in Moscow or St. Petersburg know at least something about international standards, whereas their counterparts in the outlying regions know less, or perhaps nothing about international standards. 2.1.2. Developing Russian Accounting Standards (RAS) and Establishing IFRS in Russia As Valeria Petrovets (2006) mentioned in his study, during the first period after break up Soviet Union, not much happened with the accounting system as the government was occupied with other, more important, issues. From 1993, the balance sheet, and from 1996, all financial reports were made in net figures according to international practice. In 1994 the Ministry of Finance approved the first accounting standard and marked the beginning of new Russian Accounting Standards (RAS). The Federal Law On Accounting was issued at the end of 1996. A new free market economy demanded further changes in the Russian accounting system and in March 1997 an order for an accounting reform program was signed by Yeltsin. One of the important parts of the program was the development of RAS in compliance with IAS (Yegorov, L., 2002). Until year 2006, it had been of work in transition to IFRS: there were 22 new accounting standards approved (which were written on IFRS basis), the Institute of Professional Accountants and the fund National Organization for Accounting and Financial Reporting were founded, a number of legal codes in this area were approved and the first official IFRS Russian translation was made. Until 2004, using the IFRS was voluntary. Subsequent reformation of the national accounting leads to legislated regulation of the financial reporting according to the IFRS. At the end of 2003 the Central Bank issued a directive which obliges all banks to represent their consolidated financial statements for 2004 according to IFRS. At the first stage the statement according to IFRS should be represent to the Central Bank together with Russian financial reporting. In 2007, a complete bank system transition to IFRS and abandonment of the national standards is planned. In (2004) the Ministry of the Finance of the Russian Federation approved The Conceptual for accounting and finance reporting development in the Russian Federation on medium-term perspective, which defines the main directions of transaction to finance reporting according to the IFRS for Russian companies. The Conception raises the question of the necessity for the legislated approval of the IFRS. It is supposed that consolidated accounts, made according to the IFRS, will get the legislated status. The Conception provides two stages in the transaction: I stage: 2004-2007 Compulsory transition to IFRS of consolidated accounts for companies of major national interest, except for those companies listed on other stock exchanges and which prepare their financial reports according to other international standards (for example, US GAAP). Approval of the Russian financial reporting standards for legal persons, prepared on the basis of the IFRS. II stage: 2008-2010 Compulsory transition to the IFRS of consolidated accounts for the other companies, including companies, listed on other stock exchanges and which prepare their financial reports according to other international standards. 2.1.3. National Accounting Differences Accounting differences In presentation, recognition, and measurement In perception, and interpretation Different accounting principles Different objectives of financial reporting Country-specific social, economic, and cultural environment Figure (1): Reasons for International Accounting Problems Accounting differences between different countries depend on what purpose the country has with the financial reporting if the information is intended mainly for present and potential investors or for tax authorities and creditors. Interested parties of a companys annual report are also employees, suppliers, clients and other organizations. With the help of financial statements, users receive information that they need and companies are ready to present. The different purposes of financial reporting are primarily influenced by economic, social and cultural factors. One of the important cultural variables is the means used for financial reporting regulation: because of this, if change is triggered in two countries at the same time by the same event, the means chosen for regulating may be different. In addition, different countries have different attitudes about how the legislations are followed. It is believed that cultural differences affect accounting. Nevertheless, it can be difficult to apply them to the measurement of accounting differences. More direct links can be established between accounting, legal and accounting systems. Accounting principles are formed in accordance with the purpose a company has with its financial reporting and that can be significant for the way in which balance and income statements are formulated. The differences in accounting principles can also lead to identical or similar operations and transactions being evaluated and accounted differently, thus showing a different annual profit. Motivation of the study The main purpose of my study is to investigate how the process of IFRS adoption for the national accounting system develops in Russia. And also, there is some additional purposes that I am going to study are to show how Russia works with the reformation of its accounting system, how the historic and economic development affected accounting and financial reporting. As well as to define obstacles and problems which the country in general, and separate companies, in particular, have come across in connection with IFRS implementation. The project paper is written with the intention to contribute to the picture of international harmonization of financial reporting and how far Russia has advanced for IFRS implementation. This study might be interesting for those who are interested in international questions and international accounting. Objectives of the study The objective of this study is to find out what problems do Russian non banking companies have in connection with IFRS implementation. And also to determine how the countrys historical and cultural background affects their transaction to IFRS. Literature of the study As it has been known from previous studies, so many researchers have been written about International Accounting Standards (IAS), International Standards on Auditing (ISA), accounting harmonization, accounting education and accounting reform in transition economies in recent years. A few books and articles have focused on accounting reform in Russia. An early study by Mills and Brown (1966) discussed how shifting from a production model to a profitability accounting model would help Soviet enterprise managers make decisions that would increase the efficiency of their firms and help them to better allocate resources. In a similar vein, Thornton (1983) discussed changes in the way the Soviets accounted for factor costs over a twenty-five year period. A study by Scott (1969) stated that Soviet accounting after the 1965 reforms started to place more emphasis on enterprise profitability, which helped move the Soviet economy closer to a Western market model. Other authors have also touched on this theme. Horwitz (1970) discussed the effect that decentralization has on the management accounting control system. Chastain (1982) described how the Soviet accounting system was not able to keep up with the needs of enterprise managers. He also assesses the implications of that inability for the accounting profession. Turk and Garrod (1996) discussed the lessons Slovenia learned when it began the process of changing to International Accounting Standards. The Slovenian experience is not unlike the Russian experience in many ways. Preobragenskaya and McGee did research on the relationship between IAS and foreign direct investment (FDI) in Russia (2003a) and on the state of auditing in Russia (2003b). Their FDI study concluded that the lack of credibility of Russian financial statements was hampering inflows of foreign capital. Their audit study found that the state of auditing in Russia is not yet up to western standards. A few studies have been made on accounting education in Eastern Europe or the former Soviet Union. According to one scholar, Houghton Mifflins 1300-page Principles of Accounting was the first Western accounting text sold in the Soviet Union (Collingwood 1991). It was translated and distributed by Finansy I Statistika, Moscows government owned publisher. Kobrack and Feldman (1991) speculated whether the reform process in the Soviet economy could create a new market for accounting textbooks. McGee has written about educating accounting professors in Bosnia Herzegovina (2003a) and reforming accounting education in Armenia (2003b). There are several sources of information on recent developments in accounting reform in Russia. The International Center for Accounting Reform in Moscow [www.icar.ru/] publishes the ICAR Newsletter. The World Bank publishes Transition Newsletter, which gives current information about various aspects of market reforms in transition economies, including accounting reform in Russia. The Russian websites of the Big-Four accounting firms also have current information and, in some cases, publications. The Deloitte Touche Russian website has an e-library link that contains a variety of items on various aspects of doing business in Russia. It has a Doing Business in Russia Online Guide, which includes much information on accounting and tax topics. It has several newsletters that address accounting, tax and legislative issues on various countries, including Russia. Russia Legislative News is a monthly newsletter that contains accounting and tax items. Legislative Tracking is a daily publication that keeps readers abreast of Russian pending legislation. Ernst Young publishes An EYe on Russia, a monthly newsletter on current business, accounting and tax issues. It also has a Russian Legislation website that contains downloadable documents on Russian accounting, tax and related legislation that have been translated into English. There are various strands in the literature on international accounting harmonization which cover such areas as: the degrees of harmonization (Tay and Parker, 1990; Emenyonu and Gray, 1996; Murphy, 2000), whether international accounting harmonization is appropriate (Hove, 1986; Cairns, 1997: Flower, 1997) and the degree of compliance with IFRS (Cairns, 2001; Street and Gray, 2001). Most of the relevance of this study on the implementation of IFRS would seem to be the research on the appropriateness of IFRS for developing or transitional economies, the practical implications of implementing IFRS within a country located in the continental European tradition of accounting and research on the changes to national accounting in transitional economies. In his 1998 study, based on a review of the literature on accounting and developing countries, Nobes noted various points about the appropriateness of IFRS for developing countries. Nobes talked about developing countries but Russia is a developed country and at the same time keeps on developing. He suggested that given the likely users of most enterprise financial statements in developing countries were the tax authorities and owners and lenders to private enterprises, adopting IFRS in developing countries, where IFRS are stated to be investor oriented (IASB, 2003; F9), may not be appropriate. In particular many of the later IAS (IAS 22-38) might not be relevant for presenting accounting information for taxation purposes. Nobes also suggested that, given the lack of a developed accountancy profession to interpret and apply the more judgmental aspects of IFRS (either as auditors or accountants), there could also be issues of the reliability of accounting information. Though he provid ed examples, he did not make explicit that this could be a particular issue for any accounting information based to a large extent on market data such as fair value (Nobes, 1998a). Further research on transitional economies has indicated structural issues with a lack of active stock markets, and corruption, which may affect the reliability of IFRS financial statements and estimations of fair values (EBRD, 2000; Sucher and Bychkova, 2001). However, much change has been state sponsored, rather than spontaneous, and the Ministry of Finance has continued to play a key role (Seal et al., 1995). This may therefore indicate that change may be very slow. Garrod and McLeay (1996) also highlighted how governments have adapted the previous state-controlled accounting systems to meet the envisaged demands of new users as well as state demands for tax collection and dealt with the general issues of conflicting objectives for financial reporting. They comment on the problems of establishing the right balance between state and professional involvement in the regulation of accounting and the difficulties that have arisen in valuation of assets, in the absence of fully functioning markets, and the scope of financial statements (Garrod and McLeay, 1996). In much of the previous research there has been an emphasis on the de jure situation with accounting change in Central Europe, and less focus on the de facto situation which might be quite different (as suggested by Bailey, 1995). There is a need for further research on the actual operation of financial reporting within enterprises to ensure that any implementation process pays due regard to the de facto situation rather than merely the de jure situation. There has also been a tendency in the academic research to study individual countries as comprising enterprises all with similar financial reporting objectives. However, within a country there are different groups of enterprises with different reporting objectives depending on their size, funding and ownership structure. Indeed, some authors have suggested that, within the classification literature, there may be different types of accounting systems in operation in any one country (Nobes, 1998b). This could be taken further to suggest that there are different groups of professional auditors and accountants trained under different reporting systems (e.g. some auditors trained under an international system of exams in accounting; some under a local examination system). Any research on the changes to national accounting should reflect this diversity of needs and resources. The Big Four audit firms have played a large role in the move to IFRS around the world, as they are often the auditors of IFRS statements and they have the large resources needed to maintain appropriate knowledge and expertise in IFRS. There has been relatively little research on their role in transitional economies (though Seal et ai, 1995, and Sucher and Alexander, 2002, are exceptions and some concerns about their roles are raised in some of the World Bank reports). Some consideration needs to be given to their role in the move to IFRS within the transitional economies. The literature suggests that there may be contextual factors which affect the appropriateness and effectiveness of the implementation of IFRS in a transitional economy such as the Russian Federation. These factors may be divided into the position of the Ministry of Finance in initiating and implementing reform; the role of the particular users of financial statements, and the relationship between financial reporting and taxation which in turn may relate to the national tradition in accounting (Anglo Saxon versus continental European). Then it is suggested that there are specific factors which may affect the effectiveness of and the ability to implement IFRS: differences between local and IFRS accounting standards, particular issues with individual IFRS and the reliability and availability of market data for fair values, and the approach to enforcing compliance, with particular regard to the role of auditors. There may also he additional factors concerning how the IFRS are translated and the extent of education and training in IFRS. Summarize, critically evaluation of the articles, conclusion and suggestions From the above literature reviews we can summarize the followings. In order to evaluate a study, a thorough analysis of the sources is in place. As earlier described, most of the written sources were used for theoretical background. The authors and their books are well-known and widely used for social studies similar to this study. The newer written sources that have been taken from the Internet have come from magazines, newspapers and portals associated with accounting issues and were chosen out of a greater selection. Accounting is one of the spheres that has been transformed since the beginning of the 1990s. Its reformation and supervision have been executed by various governmental bodies, although considerable resources from international organizations have also been attracted to the process. The adoption of national standards based on IFRS was chosen as the vehicle for change. But change occurs slowly and the country is huge. There is a lag between the time standards are adopted and the time they are implemented. Some of the reasons are the lack of demand for quality information, mostly from inside users of financial information, and the mentality and education level of the majority of accountants and educators in accounting. This situation may be understandable for a country that is in transition and that existed in the absence of freedom and market relationships for many decades. From the authors point of view, from the options under consideration, the preferred option toward the transition to IFRS is to make it compulsory to provide IFRS statements for companies that are in the zone of public interest. It is not necessary to have Russian Financial Statements for such companies. For other companies it can be left up to them which rules, if any, to use for their financial statements. There are several problems with forcing IFRS down the throats of any segment of the accounting and financial community. On e structural problem is the difficulty of harmonizing the legislative branch so that the various players are on the same field. There is a lack of coordination between or among the various parties. There is a serious lack of high quality consultants on IFRS implementation. All these factors do not help in the transition to IFRS. If Russia is to succeed in transforming its economy into something where markets dominate, it will have to overcome these barriers. But force is not required. Markets are the absence of force. Markets are just voluntary exchange. Markets develop naturally when no one prevents anyone else from trading what he has for what he wants. It seems illogical to use force to implement markets. There is some evidence