Sunday, October 13, 2019
Non-masculine Roles in Othello Essay -- Othello essays
Non-masculine Roles in Othelloà à à à à In William Shakespeareââ¬â¢s tragic drama Othello the three women characters have interesting roles. Through the dialogue and action other roles are stated or implied as applying to women. à In ââ¬Å"Historical Differences: Misogyny and Othelloâ⬠Valerie Wayne presents Desdemonaââ¬â¢s reaction to Iagoââ¬â¢s verbal expressions concerning womenââ¬â¢s role as sexual objects: à Iago instead claims that four different kinds of women are sexually wanton: either their beauty or intelligence help them to bed, or their ugliness or foolishness get them there anyway. Fair or foul, wise or foolish, women are all whores to him. Desdemona dismisses this ââ¬Ëmiserable praiseââ¬â¢ as ââ¬Ëold fond paradoxes to make fools laugh iââ¬â¢ thââ¬â¢ alehouseââ¬â¢ (136-7), but it is a particularly rank form of such mockery that dilates in every instance upon women as objects for sexual use and then blames them, as whores, for a use constructed by that discourse. (163) à At the outset of the play Iago persuades the rejected suitor of Desdemona, Roderigo, to accompany him to the home of Brabantio, Desdemonaââ¬â¢s father, in the middle of the night. Once there the two awaken the senator with loud shouts about his daughterââ¬â¢s elopement with Othello. This is the initial reference to the role of women in the play ââ¬â the role of wife. In response to the noise and Iagoââ¬â¢s vulgar descriptions of Desdemonaââ¬â¢s involvement with the general, Brabantio arises from bed. Iagoââ¬â¢s bawdy references to the senatorââ¬â¢s daughter present a second role of women ââ¬â that of illicit lover. With Roderigoââ¬â¢s help, he gathers a search party to go and find Desdemona and bring her home. The fatherââ¬â¢s attitude is that life without his Desdemona will be much worse than before:... ...er own husband as the evil mastermind behind the murder results in Iagoââ¬â¢s killing her. Despondent Othello, grief-stricken by remorse for the tragic mistake he has made, stabs himself and dies on the bed next to his wife. à Thus it is seen that the roles of women are many and varied ââ¬â and are key to the successful development of the story. à à WORKS CITED à Bevington, David, ed. William Shakespeare: Four Tragedies. New York: Bantam Books, 1980. à Shakespeare, William. Othello. In The Electric Shakespeare. Princeton University. 1996. http://www.eiu.edu/~multilit/studyabroad/othello/othello_all.html No line nos. à Wayne, Valerie. ââ¬Å"Historical Differences: Misogyny and Othello.â⬠The Matter of Difference: Materialist Feminist Criticism of Shakespeare. Ed Valerie Wayne. Ithaca, NY: Cornell University Press, 1991. e implicates
Saturday, October 12, 2019
Cuban Revolution Essay -- essays research papers
Fidel Castro, inspired by Josà © Martà who first dreamt of a Cuban Revolution who died a martyr before he could succeed, wanted to overthrow the corrupt government under Fulgencio Batista. Castro gathered an army of revolutionaries known as the Fidelistas who were driven by nationalism, idealism, patriotism, and the thought of possibly becoming a martyr, a historical glory of Cuba. The result of this revolution in Cuba was an overthrow of the government and the start of a Communist state that still remains today. Several events occurred that led up to the Cuban Revolution. The first war for Cuban independence lasted from 1868 through 1878 and became known as the Ten Years' War. The following year, the "Little War" began and lasted just over one year. The next attempt for independence began in 1892 by Josà © Martà . In 1901 the United States passed the Platt Amendment which further angered the Cubans and increased the desire for independence. The Revolution of 1933 was led by a series of small uprisings. Then, in 1952 when Fulgencio Batista seized power and ended the constitutional government in Cuba. The 26th of July movement, also known as M-26, in 1953 was another step toward revolution. Although the M-26 was a physical fight, the first operations of the revolution did not occur until late in 1956. Fighting continued until 1959 when Batista fled the country. The Ten Years' War be...
Friday, October 11, 2019
Progression of African Americans Essay
When the American Civil War ended, all the enslaved African Americans obtained freedom from slavery. From then they were able to live their life in the land of the free. Unfortunately, African Americanââ¬â¢s didnââ¬â¢t really benefit from being set free. It was almost as though they were set free from slavery, but not set free from disrespect and were not given the same rights as other American citizens. In this assignment, I will discuss some of the progressions of African Americans from 1865 to our present day. Davidson, J. W., & Gienapp, W. E. (2008). Nations of nations: A narrative history of the American Republic (6th ed., Vol. 2). Boston: McGraw Hill. ISBN: 9780077279905. This text is a review of the American Republic and documents historical events of American culture and American government from 1865 through present time. African immigration to America first started between the 16th and 17th century. During that time, African Americanââ¬â¢s experienced slavery which consisted of clearing new land and growing crops to enhance and establish colonization. Many enslaved African Americans were transported over the Atlantic to do just that. It was very beneficial to landowners if they had more African Americans tending to their crops. The labor of the Africans became very economic. The more skilled an African was, the more they were valued. Dependent on skill sets acquired before slavery, slaves began to have variances in value which depended on skill set, education, and muscle. During this time African slaves fulfilled needs for woodworking, tailoring, blacksmiths, goldsmiths, longshoremen, and even as pilots that guided ships in and out of harbors (Davidson, 2008). Slave labor was not used dependingà on the location of economic needs. For example, since the northern part of North America had landowners with smaller properties, slavery wasnââ¬â¢t needed. The North wasnââ¬â¢t as rural as the South. It was more of an urban area. During the 18th and 19th century, the need to own slaves increased as well as violence and discrimination towards the people. Slave codes were laws given to owners that basically allowed them to beat, punish, degrade (rape, sexual assault) and kill slaves. Subjects that will be discussed: -Ratification of the Constitution (Thirteenth, Fourteenth & Fifteenth Amendment) Ratifying these amendments ensured discrimination against African Americans or any other group of people was not allowed. Condit, C & Lucaites, J (1993). Crafting Equality: Americaââ¬â¢s Anglo-African Word. The University of Chicago Press http://books.google.co.uk/books?hl=en&lr=&id=hhNEAuDL0zgC&oi=fnd&pg=PR11&dq=ratify+constitution+african+american&ots=eMK4tvOsaX&sig=PNNDWUX7oz9tFoQW_TpDXVjVpM#v=onepage&q=amendment&f=false -Abraham Lincolnââ¬â¢s emancipation proclamation / Lincoln Assassinated When Abraham Lincoln was Commander in Chief, he created a proclamation that would free all the slaves in the country that were not in rebellion. The 13th Amendment aided in this execution of slavery. Guelzo, A (2004). Lincolnââ¬â¢s Emancipation Proclamation: The End of Slavery in America. Simon & Schuster Paperbacks http://books.google.co.uk/books?id=MOFHPTQYqzgC&printsec=frontcover&dq=abraham+lincoln+emancipation&hl=en&sa=X&ei=ondlUtbECI2BhAfihYHwDQ&ved=0CEcQ6AEwAg#v=onepage&q=abraham%20lincoln%20emancipation&f=false -Establishment of Negro National League and NAACP civil rights organization The NAACP is an important topic because this organizations main focus was and is to develop equal rights and to cease racial discrimination of people everywhere. Vose, C (1959). Caucasians Only: The Supreme Court, the NAACP and the Restrictive Covenant Cases. The Regents of the University of California. http://books.google.co.uk/books?hl=en&lr=&id=OpkOKUlUQe0C&oi=fnd&pg=PA1&dq=NA ACP&ots=Daef__LjAl&sig=9SuVw56UyLTcPOy4LbKgdYqRS4s#v=onepage&q=NAACP&f=false -Civil rights movement I will discuss the Civil Rights Movement because I feel that it was a very important time period in American history. The movement started our nation on the progression of freedom of speech, free exercise of religion, equality regardless of race, gender or religion etc. Levy, P (2008). The Civil Rights Movement. Greenwood Press, 88 Post Road West, Westport, CT 06881 http://books.google.co.uk/books?id=5AvHGSTFO8kC&printsec=frontcover&dq=civil+rights+movement&hl=en&sa=X&ei=aXBlUrKLBpCjhgerpYGQBw&ved=0CDkQ6AEwAQ#v=onepage&q=civil%20rights%20movement&f=false References Davidson, J. W., & Gienapp, W. E. (2008). Nations of nations: A narrative history of the American Republic (6th ed., Vol. 2). Boston: McGraw Hill. ISBN: 9780077279905. This text is a review of the American Republic and documents historical events of American culture and American government from 1865 through present time.
Thursday, October 10, 2019
International Classification of Accounting Systems
Classification of Accounting Systems Critically evaluate to what extent past research into classification of accounting systems has become irrelevant because of international harmonization efforts. Let us remind that IASC was replaced in 2001 by IASB (International Accounting Standards Board). We are going to start this paper with the different classification researches, taking for example Hofstede and Grayââ¬â¢s studies. Then we will draw the main differences between GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). We will also speak about the Americanocentrism problem. To finally dealing with the differences and harmonization. *Two Main Example*s* of Past Studies*: *Hofstedeââ¬â¢s* societal dimensions and Grayââ¬â¢s accounting values Different Classification Researches The first one is the deductive or judgmental method. Environmental factors are identified and they are linked to national accounting practices. Then, international groupings and development patterns are proposed. The second one is the inductive or empirical approach where individual practices are analyzed; the grouping or development patterns are identified, and where the explanations are based on economic, social, political and cultural factors proposed. In the deductive approach, Mueller developed four approaches to accounting development. Macroeconomic pattern: where business accounting is tied to national economic policies (Sweden, France, Germany) Microeconomic pattern: where accounting is a branch of business economics (Holand) Independent discipline pattern: where accounting is a service function derived from business practices (US, UK) and where accounting is considered to be capable of developing its own conceptual framework from business practice. Uniform Accounting pattern: where accounting is an efficient mean of control and administration. It takes into account that culture and historical roots are very important. Hofstede define four societal dimensions: individualism versus collectivism, large versus small power distance, uncertainty avoidance: degree to which a firm is ok with ambiguity, masculinity: preference for achievement, assertiveness, material success. Now let us focus on Gray who has developed the following pairs of contrasting accounting values: Professionalism VS Statutory Control: there is a preference for individual judgment, self regulation. Uniformity VS flexibility: there is a preference for enforcement of uniform practices. Conservatism VS Optimism: there is a preference for cautious approach. Secrecy VS Transparency: there is a preference for confidentiality. There are a lot of international pressures like the growing international interdependencies and the harmonization of the regulatory framework. But also the new opportunities, joint ventures and alliances. *GAAP/*IFRS Let us start by an analysis of the GAAP (Generally Accepted Accounting Principles). Financial accounting relies on certain standards of the GAAP. Principles of GAAP derive from tradition. There are seven main principles: regularity or consistency, sincerity, permanence of methods, non compensation, prudence, continuity, and periodicity. In any report of financial statements (audit, compilation, or review), the auditor must indicate to the reader whether or not the information contained within the statements complies with GAAP. The convergence of accounting standards, that the majority of the industrialized countries support is advantageous for the companies in the Stock Exchange: they should not have to produce several financial statements and thus save important sums of money. The financial risk is reduced. The investors, for their part, can better compare and examine the financial data of companies wherever they are established. Their decision making is thus improved. This international harmonization is a process making it possible to arrive to a basic bringing together various accounting standards One big advantage can be seen when we face a merger or an acquisition. Decisions are much easier to take. However, the experience of convergence IASB/FASB shows that many years are necessary to ensure the convergence of two reference frames however based on the same Anglo-Saxon culture of the businesses. This is due primarily to an existence of an opposition between an approach by the rules in the case of FASB and an approach by the principles which follows IASB. IASB is at the center of the convergence movement. The IFRS are described like founded on principles, which means that they leave a big freedom of action to the companies about the evaluation of the accounting data. The US GAAP are described like founded on rules and they aim to regulate all the possible aspects of the presentation of the accounts. These standards thus require very detailed information on behalf of the companies. In the case of convergence between IASB and FASB, the harmonization of the IFRS and US GAAP is currently working and common solutions have already been found. That do not prevent from the divergence of several points of view, among the principal aspects to be solved one we think about the financial instruments and the presentation of the performances. Some of the differences between US GAAP and IFRS are embodied in the standards themselves. They are intentional deviations from US requirements. Americanocentrism Some countries adopted some international standards coming to replace their national standards or to supplement them. Some stock exchange places, first of all the London one, admitted companies of which accountancy is in conformity with standards IAS and more than 200 great groups (majority domiciled in Canada, in France and Switzerland) produced a second set of accounts established according to these standards. SEC even conceded at certain foreign companies the right to observe certain rules IAS as the standard relating to the table of financing (IAS 7), to currencies (IAS 21), companies (IAS 22) and inflation effects (IAS 29). Within the European Union, some harmonization efforts about accounting methods were undertaken. Those however knew the same fate than others and must still produce tangible effects. Moreover, European countries have adopted the principle of mutual recognition of the standards. In spite of the creation of an ad hoc work group in 1990, the accounting harmonization is not a priority anymore, no proposal nor declaration has been made since. It is use consider American standards as the reference. That does not imply their superiority that just reflects economic and political reality. Unless standards IAS are not accepted by the SEC, the companies which follow them do not meet the conditions to be allowed on the American stock exchange places. To be allowed, a German group like Daimler-Benz must satisfy the regulations and specifications of the Stock Exchange where its shares will be exchanged and to match the regulations imposed by the SEC, slightly amended for the foreign transmitters. SEC requires in particular that foreign companies present either their accounts in conformity with the US GAAP or a table showing together the US GAAP rules and the accounts drawn according to the accounts chart of their own country (Germany in the case of Daimler-Benz). Few companies choose the first method; nevertheless, even the second method is expensive. If the American Stock Exchange remains one of the more world significant markets, standards IAS non in conformity with the American rules will become obsolete. But if the SEC persists in its exclusive attitude, the domination of the American Stock Exchanges could be compromised. Can we solve the problem? Is harmonization the answer? Then harmonization in accounting standards shall serve many of the following benefits: Decrease in the costs of data collection Increase in the comparison of the information, Development in the capital markets, Facilitation in the fund movements Provision of competition advantage in favor of the firms Decrease in the audit costs and increase in the efficiency of the audit For multinationals, the advantages of harmonization are much more important. The impacts are cultural and social, on the employment and consumption pattern for example which are significantly influenced. The SEC made understand that any international reference moving away from philosophy and specificity of the American standards would not be acceptable. It profits from the support of Financial Accounting Standards Board (FASB), insofar as generalized acceptance of standards IAS could compromise the credibility of standards FASB. *Why do the differences persist? And w*hat is *mainly *stopping* the harmonization*? Let us take another example. In Japan, Keiretsu is a group of companies undertaken with cross participations which maintain very close relations of customer-suppliers type. Similar systems exist in Korea. The relations between these companies are not comparable with those which bind a holding and its subsidiary companies; this system is running in United Kingdom and the United States. Moreover, no economic argument could be brought to justify the regulation of the accounting standards. Why the practices differ o clearly from one country to another? We can for sure think about culture, tradition and history. Then, external environment, legal systems (Common law & Codified Roman law), taxation, the level of inflation, accidents and external influences (such as the framing of law in response to economic or politic events for example) are the main causes of international differences. Also, liabilities, consolidation, segment reporting and foreign currency translation can be big issues in international accounting. However, the economists privilege the explanations relating to factors such as the legal system and the legislation on the property rights, even if, in the final analysis, these factors themselves form part of each culture intrinsically. Conclusion While convergence and harmonization are admirable goals with a lot of benefits, that may not easily or quickly achieved. The success will not depend only on the ability of the FASB and IASB to work together, but also on the willingness of national regulators to cooperate and to avoid issuing local interpretation of IFRS. In April 2005, SEC published the road map. This is an article by then Chief Accountant discussed the possible elimination of the US GAAP reconciliation for foreign private issuers that use IFRS. This Road map laid out a series of milestones which if achieved would result in the elimination of the US GAAP reconciliation by 2009, so quite soon. It is often noted that the process of IASC standards are influenced by Anglo-American approach, which partly explains the reserve of certain countries to adopt the international accounting standards. The difference between Anglo-American philosophies and European ones can be explained by the importance attached to two essential characteristics of accountancy: reliability and relevance. To conclude, despite the existence of many convergence points, this research show several major differences between two countries supposed to follow relatively similar rules. This thus tends to catch our attention on the difficulty of international harmonization. This study seems to illustrate perfectly (unfortunately? difficulties of the international accounting harmonization. It could be interesting to carry out a reflection on other ways of making accountancies comparable in order to avoid a fundamental opposition. However, new laws gave (or will give) to companies of several countries, including France and Germany; the possibility of presenting their group accounts according to the international standards, in particular those of the IASC and USGAAP, rather than the national rules. Almost all th e companies having a world activity do it already, or will probably do it soon. BIBLIOGRAPHY â⬠Evolution of research on international accounting harmonization : a historical and insitutional perspective ââ¬Å", Socio-Economic Review, October 2007 Bosco T. , Corporate Accounting Information Systems Cook D. Connor L. , UK/US GAAP Comparison Wolk H. , Dodd J. , Accounting Theory, 7th edition Elliott B. and Elliott Jamie, Financial Accounting and Reporting, 8th edition Ernst & Whinney, Lââ¬â¢Impact de la septieme directive: la consolidation des comptes en Europe, ETP, 1985 Heem G. t Aonzo P. (2003), à « La normalisation comptable internationale: ses acteurs, sa legitimite,ses enjeux à », Revue dââ¬â¢Economie Financiere IASC, International Accounting Standards Explained, Wiley, 2000 Ortiz E. (2005), à « GAAP choice by European companies à », European Business Review POWER Michael, La Societe de lââ¬â¢audit, La Decouverte, 2005 Price Waterhouse Coopers ; ââ¬Å"IFRS 2005 divergences France /IFRSâ⬠; Editions Francis Lefebvre Street D. L. and Gr ay S. J. et Brayant S. M. 1999), à « Acceptance and observance of International Accounting Standards à », The International Journal of Accounting ââ¬Å"Trends in research on international accounting harmonization ââ¬Å", The International Journal of Accounting, September 2007 Weetman P. E. , Jones A. E. , Adams C. A. and Gray S. J, à « Profit measurement and UK accounting standards: a case of increasing disharmony in relation to US GAAP and IASââ¬â¢s ââ¬Å". Websites: www. wikipedia. fr www. lesechos. fr www. focusifrs. com www. fasb. gov www. investopedia. com www. ey. com www. authorstream. com
Wednesday, October 9, 2019
Avon Company Product Analysis
Avon Company Product Analysis Avon is a cosmetic company created to conduct business on enhancing womenââ¬â¢s beauty. This brand is now a global leader with massive growth and high revenues. Being the worldââ¬â¢s largest direct seller, Avon has captured a large market in more than hundred countries with millions of the sales representatives across the globe. The product line of Avon is quite large in spatial extent; it includes beauty products, fashion jewellery, clothing etc. This brand is giving the grounds for expectation and is achieving the solid status in the market. Avon is transacting with many countries and selling their brands in the regions such as North America, Latin America, Europe and Asia Pacific (Avon Company, 2010) map-marketFigure 1. COMPANY BACKGROUND Avon was established in America in 1886 with distinctive approach of selling womens cosmetics with the name of Avon calling.This idea of business was initiated by David McConnell from newyork.The main merchandise of business was not perfum e and creams but at the age of sixteen mcconnell started to sell books through door to door selling.He found out he was not able to entice the consumers to buy the books so he initiated the campaign by offering free gifts as perfumes which he produced with the collaboration of the pharmacist.Subsequently this turned out to be an incentive that became a mainline product for avon and the books were abolished, paving the way for Avon cosmeticsââ¬â¢ existence. The door to door selling was made specifically to specification and later by 1887 Mcconnell hired around 13 women representatives. Moreover with the passage of time the company began to grow and the name was changed from california cosmetic company to Avon Products, Inc. Presently it ranks first across the nation in cosmetic industry with high revenues. MACRO ENVIRONMENT PEST ANALYSIS POLITICAL As avon is based in U.S we have to focus on the realtionship between both UK and US which is uniquely close and they share enormous tra de and economic relations. Both are top trading partners of each other hence the business relations of both the countries are strong and have wielding power. Also the trade bonds and affiliations are strengthened (U.S foreign policy, 2010) Avon uses its websites to market its products worldwide they have to follow the copyright policy of the United Kingdom. UK Government recently came up with the Consumer Protection (Distance Selling) conditions in order to protect consumers which are buying online and have no direct control with the seller. These Regulations are only applied to the consumers that purchase goods or services from a business and not if it is business-to-business purchases, land sales, vending machine purchases, and purchases made via auctions. Whereas to give distinguishing characteristics to the company such as trademark, one needs to get legal documents which gives permission to do something. (IPO, 2010). Avon completely defends and shields its trade mark so the con sumers can shop without difficulty and with safety. (Avon products, 2002) No one is treated in a different manner on the basis of their genders, age and religion. Every Employee may it be a male or female engaged in business if does not get their rights and employers fail to equally balance them can be fired and dismissed
Tuesday, October 8, 2019
Inventory Management Assignment Example | Topics and Well Written Essays - 500 words
Inventory Management - Assignment Example The materials requirement planning of the company is already implemented yet the results showed that it is not effective. The main cause of such ineffectiveness is the inaccurate information that is entered into the MRP. It is important for Andrea to consolidate and coordinate with other departments of the company in order to control not only what item is purchased and in what quantity but also the timing of its arrival and its intended production consumption. Furthermore, Andrea should consider planning a Just-In-Time (JIT) inventory system for the company. JIT is a means of meeting customer demands with minimum delay. It is referred as the production of goods, assemblies, and subassemblies to meet exactly the customer's demand in terms of time, quality and quantity. JIT goes further than an MRP. It controls not only the right item, in the right quantity, at the right time, but it also brings the SKU to the right place. Under JIT, an item appears exactly when it is needed - not before, not after. (Muller, 2003) The volatile demand may cause inaccurate forecasts, which is one of the main sources of backlogs and markdowns in a market-driven manufacturing environment.
Monday, October 7, 2019
Adult Bible study on part of the Book of John Coursework
Adult Bible study on part of the Book of John - Coursework Example egan to form which identified him withà John the Apostle.à This understanding remained in place until the end of the 18th century.3 Today the majority of scholars do not believe that John or any other eyewitness wrote it, and trace it instead to a "Johannine community" which traced its traditions to John. The gospel developed over time in various stages showing signs of having been composed in three layers, reaching its final form about 90-100 AD 4 and summarized byà Raymond Brownà as follows: 5 as ââ¬Å"Signs Gospel.â⬠7 This hypothetical "Signs Gospel" of Christs miracles, independent of the synoptic gospels, is believed to have been circulating before the year 70 AD. Bultmanns conclusion was controversial, nevertheless, scholars such as Raymond Brown continue to consider this hypothesis, plausible. They believe the original of the "Signs Gospel"à to be by the ââ¬Å"beloved discipleâ⬠arguing that the disciple who formed this community was a companion of Jesus Christ from John 21:24 which states that the ââ¬Å"beloved discipleâ⬠wrote an account of the life of Jesus. à However, this disciple died unexpectedly, necessitating that a revised gospel be written (John 21:23). Paul Anderson believes, it may be that John ââ¬Å"is the source" of the Johannine tradition but "not the final writer of the tradition."8à Scholars are no longer looking for the identity of a single writer but for numerous authors involved in the gospels development over a period of time and in several
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