The International Financial Reporting Standards a Report on the Roadmap and Roadblocks to Implementation free essay sample

A Report on the Roadmap and Roadblocks to Implementation in the US and Abroad Robert B. Shaw Term Paper Prof. Paul Strohmenger GBA 521 002 Financial Accounting and Reporting Fall Semester December 2010 2) how is it progressing? 3) how does it differ from GAAP? 4) will it be implemented how? The International Financial Reporting Standards, otherwise widely known as the IFRS, are a set of high quality financial reporting standards that are designed to be used globally by profit making enterprises. The continuous development of such international standards is an example of the international harmonization witnessed in the global financial sector over the last two to three decades. The history of the IFRS only spans the length of a decade or so and can be best summarized by the following milestones. (www. ifrs. org) In 2001, the International Accounting Standards Board (IASB) and the International Accounting Standards Committee (IASC) Foundation were formed. The next year the European Union passed regulation to adopt IFRS for listed entities in the year 2005. We will write a custom essay sample on The International Financial Reporting Standards: a Report on the Roadmap and Roadblocks to Implementation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition, the FASB and the IASB signed the â€Å"The Norwalk Agreement† which was a commitment to reduce differences between US GAAP and IFRS. This was the beginning of all the conversion efforts that are presently in process today. By the year 2005, nearly 7,000 listed entities in Europe adopted IFRS. The following year brought about an announcement from the IASB regarding a â€Å"three year stable platform period,† in which entities that have already adopted IFRS will not need to implement new IFRS until 2009. In 2007, the SEC removed the reconciliation requirement for non-U. S entities reporting under IFRS. This single act brought about further pressure from all the parties in the global financial community to further support IFRS. A proposed roadmap was published in 2008 by the SEC which identified potential mandatory adoption of IFRS by U. S. Filers. Finally, the most recent major actions in relation to IFRS were the reluctance to fully support the roadmap to IFRS by the Mary Shapiro, the current SEC Chairman, and the Group of Twentys (G20) support of IFRS as the most important step towards reforming the current global financial system. www. iasb. org) The IFRS was originally established by the International Accounting Standards Board (predecessor is the International Accounting Standards Committee? ) and its located in London, UK. The IASB is a full time organization, and functions independent of preparers, auditing organizations, and accounting agencies. The IASB has 14 board members which consists of a balance of financial industry leaders. These le aders are appointed based on their technical expertise as well as their experience in their respective fields. This ensures that the balance between these diverse groups produces a set of standards that satisfies the needs of the various users in the ever-developing, global version of the investor-creditor financial community. (www. kpmg. com) It is now apparent more than ever that the world is attempting to come together in the accounting and financial reporting arena. As it stands, the US adheres to its own Generally Accepted Accounting Principles (US GAAP) while the rest of the world has gradually accepted that the IFRS standards are needed and welcomed. This is due to the fact that capital resources are required around the world. Therefore, investors need a uniform set of standards and this is further supported by the open acceptance by international organizations such as the G-20. The original goal of the IASC was to have onset of standards so that every investor in the world would understand the principles that go into the creation of corporate financial reports and corporate financial statements. Those in support of the IFRS argue that global accounting standards will improve the functioning of global capital markets by providing better information to investors and other users of financial statements. They will achiever this by decreasing the cost of preparing and interpreting financial statements and reduce the cost of capital. Some of the additional benefits are specific to certain groups. The capital markets will benefit from enhanced world wide comparability for investors and more efficient capital allocation. In addition, foreign investors will perceive enhanced credibility of local market entities while US securities will be suitable for foreign listings. Finally, the IFRS will eliminate the need to develop and maintain national standards. On the other hand, the benefits to companies include easier consolidation and cross-border acquisitions and increases the overall understanding of the financial statements of overseas suppliers, customers, vendors, and subsidiaries. However, though the benefits seems very clear to the global financial community, there seems to be an apparent hesitation on the part of the US to adopt or immediately identify specific intent to implement IFRS. The notion is that IFRS doesnt have strong guidance and will lead to further chaos. Especially, if it is accepted in haste. www. bcbs. org) In relation to the progression of acceptance abroad there is a stark contrast between those who support IFRS and those who do not. Since 2000, with the creation of the IASB and its takeover from its predecessor, the acceptance of these standards saw a substantial increase in its use, especially by European countries. Switzerland was one of the first major countries to apply the standards. All of the major fina ncial markets in the world recognized the standards after Australia and the European Union recognized the standards. The United States has yet to adopt the standards as the SEC still subscribes to the US GAAP regulations and standards. These standards are primarily for listed companies but each jurisdiction may adjust the standards to their particular needs. The point of having one set of financial reporting standards is for investors to invest time into understanding only one set of principles that is useful for all investors. However, it doesnt limit the corporation from using other reporting tools or options. As it stands, the SEC is interested in IFRS but the question must be asked: What are the incentives? Why would the SEC be interested in converting from GAAP? Mary L. Schapiro, SEC Chairman since 2009, has stated that she is committed to convergence and has a roadmap to implementation in place. The SEC currently has a 5 year plan that doesnt specify a date for adoption. There is an opposition that exists within the US and there is evidence that supports there position. The details of the standards are flexible in that they may be changed in regards to the details of interpretations, recognition, and alternatives in reporting. (www. sec. org) The US is hesitant to rapidly implement this reporting standard for two main reasons. One is the US Taxation system and the other is the need to have trained professionals prepared to handle this workload. To expand on this, these are the requirements necessary for the potential use of IFRS in the U. S. The requirements are improvements in the accounting standards, the accountability and funding of the IASC Foundation, the improvement in the ability to use interactive data for IFRS reporting and the immediate need for education and training. However, the SECs roadmap is actually a 5 year convergence plan. There are three areas of concern that are key to the SEC Chairman. They include the pace of the timeline, the independence of the IASB and the cost of the IFRS adoption. These concerns are all valid, but it is more likely that this delay is truly due to the change in the political party that is currently in office. (www. sec. org) The global perspective is different as GAAP exists for each country independently in that each has they each originally had their own respective set of standards. Approximately 110 of the 195 countries on the planet have accepted IFRS. The this unbalanced acceptance has the SEC under significant pressure to address the idea of quickly implementing a unified set of globally accepted standards in addition to the development of competitive exchange markets. Nonetheless, the idea of adopting IFRS originally came up in 2007 when the SEC decided to excluded a long-standing requirement by incorporating the use of IFRS to substitute certain GAAP requirements for corporations that were established in other countries. There is also the likelihood that the SEC may be attempting to increase its position in the global market by accruing power as the global regulator of corporate standards by delaying the implementation and leaning towards the idea of convergence. The Big Four, which was actually once known as the Big Eight prior to mergers, are all for the requirement for corporations to adhere to IFRS as it poses an opportunity for an thrust in the demand for financial consulting services and increased earnings. Thus, the question that must be answered is whether or not IFRS is truly better than the current GAAP system in place in the United States. The reality is that each country has historically had its own set of standards to which it adhered to. Some are better than others. For example, France has been said to have a weaker set of standards in comparison to that of the United States. Therefore, the IFRS would be better suited for a country with a weak set of standards to consider as it would be an immediate improvement and allow that country to be in the collective of those who already subscribe to IFRS. (www. deloitte. com) When one considers the cost-benefits associated with the use of IFRS in the United States they vary due to the variety of stakeholders involved. The reality is that costs have not been sufficiently quantified by the SEC, however, estimates state that the cost associated in conforming to these standards may range in the area of 1% 3% of an organizations total revenue. In addition, audits are more likely to incur a heavier costs in the future as there will only be so many parties trained to handle such matters as it is totally new to the industry on a whole. The cost will also affect educators as they scramble to develop curriculums and select ufficient literature to support the demands to produced knowledgable and qualified employees for the financial services market. The issue that many will face in the varied fields associated with IFRS is the challenge of shifting from a rules based system of financial accounting and reporting to a principles based system. The key to the successful recognition of the IFRS standards will be the goal of convergence. The reason many are willing to wait on subscribing IFRS in the U. S. Is the concern for the conflict of standards based on principles versus rules. The US GAAP standards are developed on specific rules, while the IFRS are strictly principles based. This means that IFRS are very limited. They seek out to provide the same results but the keys to doing so may result in different answers. This is where the convergence process will suffice in bringing all parties to a consensus on how to best apply the standards. The reality is that the US accounting industry and the global financial system ought to be fairly pleased with this open support, but investors, companies and firms continue to be in the dark on the exact date of this transition.

Romeo and Juliet by William Shakespeare Essay Essays

Romeo and Juliet by William Shakespeare Essay Essays Romeo and Juliet by William Shakespeare Essay Paper Romeo and Juliet by William Shakespeare Essay Paper this concept was shown as Romeo cries out that everything is linked to fate, every action, every life and death was all believed to be linked to fate. Although it was Shakespeare who was created everything in the play, speech, death, love, including Romeos character. Behind the scenes for Romeo was Shakespeare who was playing his game. So Willium Shakespeare was Romeos fate. The Prolouge was set at the beginning of the play and we were told the summary of the play. We were told the plot of the play/storyline, A pair of star-crossed lovers. This implies two fated lovers against the law. The Prolouge also mentioning Two households, both alike in dignity ,. This emphasies two waring families both high in stature. From ancient grude to new munity, this infers that both famillies with an ancient grudge, and know comming to a new problem. We are told this at the start of the play because by doing this the audience gains an idea of the story and also to capture the audiences attention. The themes that are established in The Prolouge are love, violence and hate, all these themes are used in the play, as they are used in the small summary (The Prolouge). Act 1 Scene 1 starts by two servents from the house of Capulets, Sampson and Gregory teasing each other, talking about fighting servents of the Montagues The quarrel is between our masters and us their men. This demonstrates that their eager to fight. They were also talking about raping the Montague women, Me they shall feel while I am able to stand tis known, I am a pretty peice of flesh. This shows their sense of humour and how they like to say rude jokes. Initially the atmoshere is jolly with a jokey mood, this is shown by their reference to sexual inuemos mentioned above. But the mood quickely changes when two of the Montague servents, Balthasar and Abram, entered the play and approached closer to the Capulets. Sampson and Gregorys good-natured rivalry is immediatly converted to hostility. In this act and scene we learn a fair amount of information about Benvolio, his personality and his character. Benvolio is Romeos cousin, he is a solemn, sensitive young man whose name indicates his peace making role in the play. During this act and scene, Benvolio tries to make peace with the gang fight and fails. It also reaveals that Benvolio speaks the truth, whilst slightly backing his family(Montague) up. I do but keep the peace. Put up thy sword. This shows his character and person, what he is like. Not liking to stir up trouble, being his peaceful self. Tybalt enters half way through this scene. We learn a good amount of information about him, his character and especially aggresive personality and nature. As Tybalt enters the play, we learn that he is violent and certainly not peace loving as he mentions. What, drawn, anf talk of peace? I hate the word, as I hate hell, all Montagues, and thee. This implies that Tybalt has a aggressive nature, this quote also shows how much he hates the Montagues. As he speaks slowly and cleary to the Montagues, truely expressing his feelings about them. The audience may feel like their prepare to watch a fight, as Tybalts entry builds up great tension around the audience. This scene ends when the prince of Verona appears and splits up the murderous brawl and gives them a threatning warning. If you ever disturb our streets again, your lives shall pay the forfeit of the peace. This infers on how serious, and angry the prince is, about their continued fighting in the street and even giving a death penalty as a warning to both Capulets and Montagues. The audience may start to calm down as the tension starts to drop, because of the arrival of the prince stopping the fight. Act 3 Scene 1. This scene is important as it comes half way through the play, Romeo and Juilet have been married. This is important to what is to follow. This scene plays a large majority of the play, as the audience are firstly indroduced to the main theme of violence of the play. A large fight is played and the characters expressions are all dramactically expressed. This scene is full of dramatic irony, as the audience knows that Romeo is married to Juilet anf that Tybalt is Romeos cousin through marrige. Tybalt doesnt realise this and is very eager to fight, because of the introdtion to the party that happened before. Romeo refuses to fight because of his marrige to Juilet. He is now Tybalts cousin. He cannot tell Tybalt the truth because of the feud between Capulets and Montagues. The audience know the truth and are interested in what will happen. At the start of the scene, the weather is hot causing people to be adjutated, Benvolio asks Mercutio to go home, because the Capulets are wandering around. I pray thee good Mercutio, lets retire. The day is hot, the Capulets abroad. This emphasises Benvolio is trying to keep the peace yet again, trying to avoid the sight of the Capulets, as he knows that trouble will stir up and they wont be able to escape once a fight starts. He is also trying to protect Mercutio from trouble, as Benvolio knows Mercutio character. On this scene we learn that Mercutio is a very humourous character, always making jokes and he seems to be very friendly with Benvolio, teasing him. But Benvolio always tries to keep every situation as calm as possible, incase anything gets out if order. Mercutio also, tries to include Benvolio on how Italy is feeling Thy head is a full of quarrels as an egg is full of meat, and yet thy head hath been beaten as addle as an egg for quarrelling. This implies Mercutio is trying to include Benvolio in the family struggles, because he wants to make Benvolio same as anyone else keeping him on his side. At the start of the scene the atmoshere is similar to the beginning to act 1 scene 1, when Benvolio and Mercutio is joking and teasing each other, but Benvolio tries to keep the stituation calm and peaceful as possible. The audience would probaly feel sorry of Benvolio as by now they should realise that Benvolios peace making role is a lost cause. The atmoshere immediatly changes as soon as Tybalt and his men enter the play, it changes because the audience already knows what Tybalt is like and what the outcome will be, violence. As soon as Tybalt is caught in sight of Mercutio and Benvolio, Benvolio says By my head, here come the Capulets. This demonstrates how instantly worried he is. But Mercutio replies to him By my heel, I care not. This emphasises on how Mercutio is cocky, arrogant and doesnt care about the Capulets and Tybalt. Mercutio also knows that theres a crowed around and even whilst Tybalt and his men has arrived armed, Mercutio seems to try and stir it up even more, by being a showman, causing a comedy show and jokes as though he doesnt care. In behaviour, Mercutio is like Tybalt, someone who is easily angered and who likes to fight. He feels that Tybalt has insulted Romeo and Romeo allowed him to. A fight is the last thing Romeo wants, as Mercutio is his friend and Tybalt is now his kinsman. When Tybalt kills Mercutio it creates tension as the audience wait to see how Romeo will act. The mood becomes tense again because Romeo enters the scene. Another dramatic irony was included in this scene, as the audience knows that Tybalt is looking for Romeo and they know that violence will occur once Tybalt sees Romeo. As Romeo gets into a duel with Tybalt, Mercutio is concerned about Romeos fencing, O calm, dishourable, vile submission ! . This implies how Mercutio cant believe that Romeo isnt fighting back and is also confused on why hes not. After this Romeo is trying to keep the peace Gentle Mercutio put thy rapier up,. This demonstrates, that Romeo is trying to stop Mercutios actions from getting into trouble. Also mentioning about the penalties Tybalt, Mercutio, the prince expressly hath, Forbid this bandying in Verona streets. . This is infers Romeo is trying to part the fight whilst also protecting Mercutio, Mercutio knows hell be punished and yet he still fights for Romeo. And the result of this lead to his death, as Mercutio and Tybalt fight, Romeo got in the way allowing Tybalt to thurst his sword in Mercutio. Mercutio blames both families, as he is no Montague or Capulet. I am hurt; A plague on both your houses ! I am sped. In this scene he repeats A plague on both your houses ! three times. This implies he is cursing both families, hes wounded and about to die, the fact hes saying it three times emphasises his, fear and anger. And during Shakesperean times, three times meant bad luck. Romeos reaction when Mecutio dies is important. My very friend hath got his mortal hurt In my behalf my reputation staind With Tybalts slander. He sees that he is responsible for his death and his love for Juilet has made him less of an man. O sweet Juilet Thy beauty hath made me effeminate And in my temper softend valourss steel ! Tybalt returns and the audience want to know what Romeo will now do, take revenge. We also know that The Prince has threatened to punish with death anyone who fights. Shakespeare brought The Prince back to remind the audience the consequences that will occur. Romeo is very angry, fire-eyed fury be my conduct now and fights with Tybalt and kills him. This tells us how angry Romeo is, mentioning the word fire-eyed fury, fust as if he has fire in his eyes. The audience knows that this is disastorious for both Romeo and Juliet. He has killed Tybalt, Juliets cousin and also, faces The Princes Punishments. Shakespeare again keeps the audience interested in what will happen next. After Romeo has killed Tybalt, Shakespeare uses Benvolio to remind the audience of the danger Romeo is now in. He tells Romeo to fly away, be gone and reminds us all of what the prince will do, the prince will doom thee death If thou art taken. This infers that The Prince will execute him. Romeos language is important. His final words remind the audience of the opening Prolouge to the play that spoke of two star-crossed lovers. Yet again, after Romeo causes a brash action (killing Tybalt) he blames someone else than himself. I am fortunes fool, this infers that he feels that fate is against him, because he wanted went downhill and people had a strong fate in god at Shakesperean times. Romeo leaves and Shakespeare has now created a tension because the audience await The Prince and wonder what will become of Romeo and Juliet. When The Prince arrives, the discussion between Benvolio and The Prince is important, as it changes Romeos destiny. The prince seeks the fight starters Benvolio, who began this bloody fray. Knowing that Benvolio will always tell the truth, even though hell get his family in trouble. Lady Capulet doesnt care, I beg for justice, which thou, Prince must give, Romeo slew Tybalt; Romeo must not live. . This emphasises that she only wants Romeo to die. Also another reason why the disscussion between Benvolio and The Prince tis important , And for that offence Immediatly we do exile him hence . This implies The Princes punichment has changed, banishing Romeo instead of killing. The change wouldnt have happened if it wasnt for Benvolio. Act 5 scene 3, so far Romeo has been informed of the catastrophe of his bride Juliet. In order to avoid Juliet getting married to Paris, Juilet fakes her death for a short period of time, which occured in ant 4 scene 4. This scene Act 5 scene 3 is important beacause it is the very last scene, and the audience will be eager to await for the finale. It is also because this is the part of the play where both of the main characters (Romeo and Juliet) dies. In this last act and scene, we learn a very great deal about Romeos character. We learn that he is very irrational and could be very violent. I dont think he manages to live up to the stereotype of the Romantic, because I think Romeos mood effects his speech, and especially the way he acts. At one speech in this scene he says By heaven, I will tear thee joint by joint and strew this hungry churchyard with thy limbs. This demonstrates how violent Romeos mind could come up and heaven do. The theme of violence is so important beacause, it alternates hte storyline of the play multiple times and also changer the behavior and roles of the characters. The violence can be most memorable, because violence is exiciting, it grabs the audiences attention and it adds unpredictabililty to the play. Violence stirs up peoples emotions, causes shock, distress, and it is often unexpected. The audience like to watch contrasting characters good vs bad. I think at the end of each scene the audience would be thinking what will happen next, beacause Shakespeare makes every act and scene interesting and reminding for us.

American Foreign Policy in 1950s 1970s Essay Example | Topics and Well Written Essays - 1250 words

American Foreign Policy in 1950s 1970s - Essay Example Perhaps, the United States could have substantially reduced effectiveness of the Soviet propaganda, but the first obscure signs of the threat remained unnoticed by American politicians. As a result, US foreign policy during the period between the Korean and Vietnamese wars can be characterized as unbalanced and short-sighted. By the mid-1950s the Soviets failed to restore the pre-war balance of powers, but the gap was gradually closing. The Soviets created nuclear weapons, and continued to rebuild the ruined economy. As a result, the United States lost the opportunity to impose its will on Europe in general and the USSR in particular: economic and technological parity with the USSR made it obvious that the need for some other options to compete. Both, the United States and the Soviets focused upon bringing international discredit upon each other: the war of ideologies began (Glynn, 1992). For the sake of objectiveness, it is necessary to admit that the Soviets could hardly be accused of much defamation: the free American society provided the world with such calling examples of civil rights violation that there was simply no need to defame. Keeping in mind that the United States actively participated in the Human Rights treaty which proclaimed racial, religious, and sexual equality the major value of the forthcoming epoch, ongoing domestic discrimination severely damaged international image of the country (Borstelmann, 2002). Some experts noticed the danger in the very beginning of the Cold War, but their warning remained unheard. Thus, Secretary of State Dean Acheson wrote in 1947, "The existence of discrimination against minority groups in this country has an adverse effect upon our relations with other countries. We are reminded over and over by some foreign newspapers and spokesmen, that our treatment of various minorities leaves much to be desired.... We will hav e better international relations when those reasons for suspicion and resentment have been removed" (Dudziak, 2000, p. 80). International situation in the late 1950s - early 1960s turned domestic discrimination into literally vital issue that might affect the future of the whole world. World War II triggered the anti-colonial movement in Asia and Africa, and the balance of powers in the world - given approximate parity between the communist and capitalist blocks - depended upon what form of political establishment those new countries would choose. And again, in the 1950s several politicians tried to draw attention of the federal government to the link between discriminatory domestic policies of racial segregation and failure of the American efforts to extend political influence over new Asian and African states (Borstelmann, 2002). In 1952, Chester Bowles, U.S. Ambassador to India, pronounced a speech at Yale University in which he clearly specified the causes of repeated failures those regions: "A year, or even a week in Asia is enough to convince any perceptive American that the colored peoples of Asia and Africa, who total two-thirds of the world's population,

Leadership Essay Example | Topics and Well Written Essays - 750 words - 1

Leadership - Essay Example This system is clearly working since Employee 1 is doing more than the minimum with the aim of accessing the end-year bonus. The second source of power in an organization is expert power, where an individual possesses significant knowledge or skills in a certain domain in the organizations operations. In most cases, the individual performs a duty or responsibility that others cannot undertake to the same level, and hence is an important asset to the organization. Since the organization does not wish to lose such an individual, it seeks to make them comfortable and thus submits to their requests. Employee 2 draws his power from being the only expert accountant in Corporate A. Since he is the only individual who can prepare the company’s financial statement he has negotiated for a 4 day work-week that is inaccessible for the rest of the employees in the accounting department. His being the only Certified Public Accountant is a source of power within the organization. The other b asis of power in organizations stems from personal characteristics. Having individual special qualities such as charisma and people skills results in admiration from the rest of the workforce and management and thus places one in positions from which they can gain audience within the organization. Charismatic qualities make certain employees convincing enough to side with, besides making their ideas attractive. This is certainly the case for Employee 3 who despite having not been in Corporate A longer than the other employees is already influential in the company. The rest of the employees are attracted to his positive and charismatic personality, and this is a source of power to him as we can see his project idea being spiritedly adopted by the department. Coercive sources of power are felt in the case where leaders create the perception of threats to the employees. This can either be through making others believe that the individual may implement punitive measures, reprimand them or withdraw certain advantages. Individuals can also coerce the management to listen to their wishes for example through threatening to withdraw service through labor unions. The marketing manager clearly coerces his staff members to work beyond the minimum through threatening to withdraw end year bonuses which for individuals like Employee 1 are absolutely crucial if they are to afford certain desired things. The last source of power is legitimate/positional power which is wielded by leaders within organizations by virtue of being appointed to head other employees. The extent of positional power is dependent on the position one holds, for instance middle level managers, senior managers among others. Corporate A scenario presents three examples of positional power in the marketing manager, the accounting department manager and the sales manager who lead employees in their respective department. Relationship between Dependency and Power According to Murphy and Willmott (2009) there i s a relationship between power and dependency because the power resides implicitly in another person’s dependency. Examples of this can be clearly seen in Corporate A, where the marketing manager wields power on employees who are dependent on him due to his discretion in distributing rewards. Due to the various sources of power within

Impact of National Culture on Organisational Culture Literature review

Impact of National Culture on Organisational Culture - Literature review Example While Johns (2006) stated that national culture restricts the disparity in the culture of the organisations (Martocchio, & Liao, 2009, p. 4). It is important that organisations around the world should know certain parameters on which cultural difference is based. Cultural differences can be a matter of concern as well as can be advantageous for the organisations. Its effect can have a greater impact on the productivity and functioning of the organisations in global market. The effects of differences between national culture and organisational can may be functional and dysfunctional depending on the situation. As far as dysfunctional effect of culture is considered, innovation and change is affected and group thinking is encouraged (Aswathappa, 2010, p. 176). Literature Review Organisational Culture is the cooperative encoding of the brain that differentiates people from a particular organisation from people belonging to some other organisation. National Culture on the other hand can be defined as the cooperative encoding of the brain that differentiates people of a particular group from the people belonging to other group (Hofstede, n. d). It is believed that culture is a concept but still the forces created in the situations related to organisation culture are said to be powerful. The difference between national and organisational culture may affect an organisation but on the hand it is also noted that there is a strong linkage between national and organisational culture. Moreover, organisational culture derives from national cultures. This signifies the advantage lying in organisational culture being derived from national culture as it would create a better understanding of the working culture in the host country. But, disadvantage associated with it also cannot be denied as the true culture of organisation is subjugated in presence of national culture. Newman & Nollen (1996) have put forth the theory saying managing business with one best possible method is a wrong assumption. Cultural differences in different countries emphasises on different management practices by organisations. Diversity in the culture of organisation and the host country is a sensitive issue. Organisations around the world face challenges in diversified environment with different cultures. Different people have different religious beliefs, come from different ethnic groups, and belong to different countries and most importantly cultural difference. The complexity and the differences that arise between organisational and national culture gives rise to entities which are beyond expectation. It is believed that national culture’s impact on employees is higher than the impact of organisational culture. Every organisation develops a culture of its own in the process of evolution as a global player. Organisational culture development becomes all the more important to overcome the problems related to adaption in external environment. Globalisation on the other han d has made organisations improved entities and their cultures have made significant influence on the employees and their work culture. It is believed that multinational organisations have strong culture to overpower the impact of national culture, thereby helping multicultural people to assimilate in a team (Saiyadain, 2003, p. 262). National cultures cannot be neglected as they have considerable

Salem Witch Craft Hysteria History Essay

Salem Witch Craft Hysteria History Essay The age old question Was the Salem witchcraft hysteria a product of womens search for power? is debated that it whether it was or wasnt a product of their search for power. There are many different examples that it was, but if you think about it most of those are not conclusive, because you could easily have many reasons to why those events happened and were caused. The examples that women were do witch craft because they did unexplained activities such as assume odd postures, writher in agony, necks cracked, and more are not true, because those actions are easily explained. For example cracking your neck is common to people who had a sore neck. More of these action like the ones I name have no logic to it if you think about it. Some people will say yes to this question, due to the fact that when Tituba confessed she was a witch, she also said there were others out there, but no one really confessed to being a witch. Most of the accused were either related to some else who was accused or victims of paranoia that enveloped that community. Also some people will say that they were looking for power because most of the accused were women, but most were being accused due to their gender because most women did not have right back then. When the accused had been accused it was due to the fact that they did something thats was uncommon or unheard of. I say no they were not looking for power, because if they were they would not have been living in fear of being accused and would not wait to be accused, but admit that they were witches without fear. You may say that some women like Tituba, did confessed for more power to women, but they probably only said they were because they did not have an explanation to why those acts of witch craft accrued due to the fact that most of those actions were uncommon back then, but did some accepted the accusation just to rebel a little. Also most women probably only did confess like Tituba so they will not have been subjected to harsher punishments. The fits and rampages that had happened out of nowhere were factors in being accused in this time, but the thing is that these rampages were widely spread to not only the humans, but the livestock too. Even some people said that witch craft were the only explanations to these unexplained actions. People mostly only probably said this because back then people were scared of what they did not know and this was the only way they would know this in this time period. In later years similar events had swept Europe, as time went one all the unknown questions and unexplained event were becoming more and more known, so it would not have made sense that women did those things to gain and show power in their lives. If you look back to what was considered as witchery to now you would see it was fear of the unknown and paranoia that made it seem as womens act of gaining power and not conrisidents. Back to being accusers, they had many problems in their social lives and believe and accusing other was the only way to restore their problems in life and their self-worth. Accusers had gained more power from the witch accusation then the accused women did. With fear from the unknown and uncommon was established unknowingly the only way they became unfearful was to accuse others from these seemingly mysterious actions. Some of the accused were either different or untraditional and that was considered another trait of witchery. You may say that the untraditional women and fee-spirited women were only looking for power, but in reality it was the unconscious start for women to be able to have a little more freedom. Some of the witches like Susannah Roots were also accused for entertaining people late at night or adultery, but just because they did those kinds of things did not mean they were looking for power or attention from the whole town, but from the people they did it with. What we know now that did not know then is that the accused must have had been sick in some way or form. We can conclude this with the fact that the symptoms of witchery are the same symptoms as the Encephalitis Epidemic that accrued in the early 1900s to the mid-1900s. For example the bites made by witches were really red marks that bleed thru the skin. The visions they had were really hallucinations that accrued from ant diseases that they endured. More of the symptom that were cause back then would be perfect examples of the epidemic that will have swept Europe. With no proper heat back then the cold worsened the symptoms that were considered witchery symptoms. The illnesses that cussed these were from insects that might have infected the so called witches in the past. As the years went on less and less accusations stopped probably due to the weather change in which the insects could not live and in return not infect the people. Women had not really wanted to have power because they would have found some way or pretended to have done witchery actions to continue their search of power instead of letting it become only something in the past. We can also conclude that it was not really the womens idea of gaining power because if the events were becoming part of that past most things will not change, but be the same and they will have had continued the search of power. Many more insects had been spread all over Europe witch caused the diseases that were the causes of the witch accusations. If the diseases did not spread people would not have been infected and jugged. Another idea to consider is if the disease causing insects were not common and had not infected the accused will they still be considered witches. That is a question that you should ask yourself and think about. Some of the accused witches were women were highly esteemed members of their church and community. Even their daughters as young as four were accused, from the hysteria. If you think about it, it wound not make sense that the witches were doing godly things. Also this will be no way of trying to gain more power because otherwise they would not be as highly esteemed as they are. Even though women protested against being witches or having family being accused they still were not looking for power. The women were only trying to convince the accusers that they were wrong and that they were indecent the only way they could think of. Sure they got attention and some power, but so did the male members of the community who protested with them. As hysterias spread and more were accused the punishments got worse and so did the deaths. Even though women wanted to get more power they probably would not have gone as far as death, because they most would want to live for their families and not chose power.as time went on with these more and more people were trying to help them from being wrongfully accused like many did. If you were to face death like these wrongly accused women were would you accept death or would you beg to be spared? These women had to decide this question their selves, and they said they will beg because they were not looking for power they were just subjected peoples fear in that time period. with not accepting being witches and begging it will naturally cause less power and the argument that women wanted more power that they had made the witch trials a big deal would be false. Not all the accused were being murdered for being witches. If they had confessed even if they were innocent they will be spared. The women who were confessing to their crime were only doing it to save their lives and ant gain power like some people think. Many were trying to get set free and not die so they did anything to get found not guilty. Women did not want power they wanted to go back to their lives without free of dyeing. Most of the time when women were accused they were not given a fair chance to prove they were not witches which means they did not want the power people said they wanted. So as I we think about the question thats been asked for ages we also should think about how and why the women were accused and why they said and did what they did. There may be people still out there believing that it was womens act to gain power, but it was not because they tried to get free and prove they were not lying. Also they action they did can always have an explanation to them because of what we know today. Even though the accused were trying to prove they were innocent and that they wanted to be free, they were strong and just trying to survive and live their lives no matter what other will think. Soon the trials had become part of the past and an important part that no one will forget.

Abortion in the First Trimester Only Essay -- Pregnancy Ethics Essays

The argument that has torn the nation apart for ages is abortion. Each individual needs to take the time out to research every aspect of the ideals behind abortion. The two main sides to abortion are pro-choice and pro-life. Both sides make strong arguments to support their side. The main question behind abortion is whether the act is murder of an unborn child or the right of the mother to choose what happens to her body. A lot of research is needed before an individual can make a rational decision about what side of the abortion issue they take. This paper focuses on the argument that abortion is a woman’s choice in her first trimester of her pregnancy only, and after that time period is over the unborn child has the right to life just like any other human being. "This middle ground is what a lot of people believe these days, the right for a woman to choose in the first trimester only" (Baird 179). People who believe this are stuck between the two sides of abortion. These peo ple are just to be named as the middle ground, where both sides make good points, but they only agree with a few parts of the arguments. The basic idea is that a woman has the right to choose until the first trimester is over and from then on the unborn child has the right to life and should be carried to full term and delivered. The pro-life movement believes that the killing of any child, abortion or not, is murder and the dead, unborn child should be protected by the laws of the states just like any other victim of murder. "Pro-life advocates declare that the fetus is a person with the same rights and interests as a born person, therefore the mother does not have the right to privacy if by doing so they murder another person, their unborn child" (McDonagh 47). The advocate’s state that their argument is in the idea that an unborn child has the rights as the mother and that the unborn child would choose life, just as the mother would choose murder as her choice. Although the pro-life advocates make an argument that seems reasonable, what they are not stating is that under law the woman has the right to privacy, freedom, and the right to choose what actions happens to her body. The woman has control to do what ever she likes to her own personal body. Therefore, if a woman chooses to have an abortion, she may be able to in the first trimester of her pregnancy only. The developi... ... facts state that an abortion is the woman’s choice in the first trimester and the unborn child’s right to live in the second trimester and on. This belief is known as the middle ground in the abortion issue and many people believe in this kind of action. Although the abortion issue will be an on going dispute, the middle ground is a reasonable and logical answer to the abortion problem. This is why the mother has the right to choose in the first trimester only and after that the fetus has the right to life, like anyone else. Works Cited Baird, Robert M. and Stuart E. Rosenbaum. The Ethics of Abortion. New York: Prometheus Books, 2001. Johnson, Robert V. Mayo Clinic Complete Book of Pregnancy & Baby’s First Year. New York: William Morrow and Company, Inc., 1994. Mason, J K, and R A McCall Smith. Law and Medical Ethics. London: Butterworths, 1994. McDonagh, Eileen L. Breaking the Abortion Deadlock. New York: Oxford University Press, 1996. Reiman, Jeffrey. Abortion and the Ways We Value Human Life. Boston: Rowman & Littlefield Publishers, INC., 1999. Solinger, Rickie. Abortion Wars. Los Angles: University of California Press, 1998.