Voltaic Cell Lab Report Essay Example

Voltaic Cell Lab Report Paper Voltaic cell is a device in which a redo reaction spontaneously occurs and produces an electric current. In order for the transfer of electrons in a redo reaction to produce an electric current and be useful, the electrons are made to pass through an external electrically conducting wire instead of being directly transferred between the oxidation and reducing agents. A salt bridge must be used to avoid popularization of the electrodes by facilitating the circulation of ions from electrolyte. Each electrode is connected to the voltmeter by clips and wires. The voltmeter measures the voltage generated by the redo reaction. The voltage reading will be positive when the electrodes are connected properly for spontaneous reaction. A redo reaction occurs when the species with higher reduction potential is connected as the cathode. Research Question: What is the effect Of different concentration Of negative terminal electrolyte on the potential difference in voltaic cell? Hypothesis: The lower the concentration of negative terminal electrolyte, the higher the potential difference in voltaic cell. Variables: Manipulated variable Concentration of negative terminal electrolyte * Use zinc sulfate solution, Azans as the negative terminal electrolyte throughout the experiment * Use zinc sulfate solution, Azans of different concentration, 1. MM, 0. MM, 0. MM and 0. MM Measure egg, g, jug and 0. Egg of zinc sulfate powder then mix in distilled water respectively until all the salt are completely dissolves then pour the solution into volumetric flask and add water until it make up to scum. We will write a custom essay sample on Voltaic Cell Lab Report specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Voltaic Cell Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Voltaic Cell Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I Responding variable Potential difference Measure the potential difference with a voltmeter Take readings of potential preference when using different concentration of zinc sulfate solution, Azans Fixed variable I Type of electrode ;k use two electrodes of different type, copper and zinc * use electrodes of the same size, CM x electromotive terminal electrolyte ;k use copper (II) sulfate solution, Cuscus as the positive terminal electrolyte * use the same concentration Of I . CM copper (II) sulfate solution, Cuscus throughout the experimenter of salt bridge * use the same type of salt bridge, Nanny throughout the experiment. Apparatus: * mall beaker * looms beaker * ml beaker Voltmeter * Connecting wires mall measuring cylinder * Electronic balance Glass rod * mall volumetric flask ;k Meter rule * Scissors Materials: ;k Copper (II) sulfate powder * Zinc sulfate powder ;k Sodium nitrate powder * Cotton string ;k 0. Mm copper sheet * O_urn zinc sheet ;k Paper towel Diagram: Copper (II) sulfate solution, Cuscus CM x LLC copper sheet electrode CM x LLC zinc sheet electrode Cotton string soaked with sodium nitrate, Nanny Zinc sulfate solution, Azans Scm x LLC copper sheet electrode Scm x LLC zinc sheet electrode Procedure: Preparation of zinc sulfate solution I. Weight out 40. COg, 4. COg, 0. BOB and 0. 048 of zinc sulfate powder then dissolve the powder into distilled water in ml beaker respectively. 2. Pour the zinc sulfate solution into Simi volumetric flask separately and label it. 3. Add distilled water into each volumetric flask until it makes up to mall. 4. Mix the solution well in each volumetric flask. Preparation Of salt bridge 5. Weight out egg of sodium nitrate powder then dissolves the powder into distilled water in Some beaker.

Tulsa Race Riots essays

Tulsa Race Riots essays World Book Encyclopedia conspicuously fails to mention the Tulsa Race Riot of 1921 in any of its entries; readers wont find it under Oklahoma, Tulsa, or riots (Black Wall Street). It did happen, though. For many victims, the Tulsa Race Riot is very much a reality still today. Their lives were forever changed on May 31, 1921. On this day, 19-year-old black man, Dick Rowland, was arrested and accused of trying to rape a white female elevator operator, Sarah Page, in Tulsas Drexel Building. The local newspaper, the Tulsa Tribune, reporting on the story, inflamed area residents by declaring that Rowland had attacked Page and torn her clothes. On the back page, the Tribune carried an editorial with the headline, To Lynch Negro Tonight, in which it talked about the fact that mobs of Whites were forming in order to lynch the Negro (Carrillo). White men soon began showing up outside the courthouse carrying guns and drinking liquor and demanding that Rowland be handed over. But local African American World War I veterans had weapons of their own, and they came to protect Rowland. After a single gun fired inadvertently, riot ensued. Thousands of Whites raided the 35-square block Greenwood district of Tulsa, looting and destroying over 1200 homes, 35 grocery stores, eight doctors offices, and five hotels. Different accounts estimate the number of lives lost anywhere between 300 and 3000, with property damages estimating $1.8 million in 1921- a sum that would amount to over $16 million today (Carrillo). The Tulsa Race Riot was many things. It was Yellow Journalism at its worst. It was mob mentality at its strongest. And it was the reaction of a jealous white population to the extremely affluent Black Wall Street, as it was called. Was it terrorism, though? That is an issue of literary particularities and little else...

Drug and Alcohol Abuse on the Police Force Essay

Drug and Alcohol Abuse on the Police Force - Essay Example d other drugs to some extent, the greatest reason being on-the-job stress – they consume them as a way of helping them deal with the stress that is related to being on their kind of job (occupational stress) (Hensaw, Murphy & Morse, 10). Genovese and Genovese who also support this point indicate that there exists a strong sub-cultural more amongst police officers, which encourages drinking both for stress-reduction as well as social purposes. In Iraqi, where addiction has increased in the course of three decades of economic hardship and war, the year 2010 saw an increase in the numbers of members of the security force who became reliant on drugs or alcohol. This raised concerns regarding a considerable problem of addiction among the armed services of this country as the insurgency continued being a strong force and as American troops prepared to depart towards the end of last year. Military and police officials in Iraqi confess that in some parts of Iraq, as many as 50% of their colleagues use drugs or alcohol while on duty. These include high-ranking officers. There is no way of knowing the correct number of the members of the security force who are dependent on drug and alcohol. However, interviews with scores of health officials, police officers, soldiers, drug dealers, pharmacists and political leaders in the country reveal that drug and alcohol abuse among the military, police and security force has become progressi vely more common and seems to have grown considerably. Although those who confess to using alcohol and drugs while on duty admit that they cause erratic behavior, they state that working at checkpoints for long hours, perpetual fear and observing the horrible deaths of their colleagues make the use of alcohol and drugs less an option than a necessity. Some senior Iraqi army and police officers declared that they were reluctant to take punitive action against drug abusers because they were usually among their most courageous fighters (Williams &

Exam Coursework Example | Topics and Well Written Essays - 500 words

Exam - Coursework Example It’s not mentioned whether the printer supports Wi-Fi or not so we are going to assume that printer supports Wi-Fi printing so we wont need any extra hardware for printer as well. Now we will assume that Louise have three children as well as office at the home so definitely he won’t be needing disturbance in his office at the time of working so he will have a house of minimum three floor which in hardware terms increase our one more need of wireless switch with boosters in order to increase wireless signal strength on other floors. In Software terms we will be needing only Child locks for Louis children in order they dont accidentally land on sites which they are not supposed to visit. Remaining software needs like protecting wireless network by locking it with password and making it compatible for only 9 systems can be done from the settings of the wireless router. So For Wireless Router we will just need is one Ethernet cable to connect Broadband modem with the Wireless Router thats all because everything else will be connected to the wireless router using wireless connection. So in order to protect such use of their internet they will have to lock the security with using any password which is difficult for others to guess other than family members, as well as they can specify the MAC address of all 9 systems in the Router settings and bar any other service requests other than these 9 systems/devices. 2) PII is an Information about a person that recognizes, links, relates, or is exclusive to, or describes him or her, e.g. a passport number; age, police rank, civilian, marital status, race, salary, mobile numbers. Social engineering- is an act of manipulating people into performing actions or divulging information, rather than by breaking in or using technical cracking techniques e.g. via email, phone, dumpster diving, online, reverse, USB

Modern Public Health emphasises the importance of public involvement Essay

Modern Public Health emphasises the importance of public involvement. Critically and creatively analyse relevant literature to explain ways in which practitione - Essay Example Institute for Health Research â€Å"which aims to promote and support active public involvement in NHS, public health and social care research.† The group believes Specific organization†(Department of Health, 2006). Because people are involved in making decisions about their own health care and that of those they are close to, practitioners can be instrumental in identifying the needs of the public in which it serves. Goals of the new system are to develop a â€Å"health and social care system planned around the needs of individual people and those of the community,† create services that are â€Å" flexible, responsive, open to challenge, accountable to communities and constantly open to improvement,† and lastly, â€Å"assign decision making to the local level†(DH, 2006). Practitioners should encourage and collaborate with educators locally to provide health topic information to the youngest of the public population who will one day become the leaders and major influence in the lives of others. Even at the youngest levels, children are capable of absorbing and processing large amounts of information. One forum or place for health services that is becoming increasingly common is the workplace. The public is generally aware of job stress, health and safety risks and general employment practices that are unhealthy. Practitioners can also encourage local employers to become involved in the health education process, as an integral part of the particular workplace. Practitioners can then make recommendations for changes in processes or policies that encourage better physical and mental health, fewer workplace injuries and less time taken from work. Practitioners should be open to workplace complaints that those they serve provide. They can become advocates by addressing such diagnostic tools developed to assist them. This is a great way to influence the public and involve them in decision making processes. Allowing residents of a particular geographic area to

The Introduction Of Chinese Food Cultural Studies Essay

The Introduction Of Chinese Food Cultural Studies Essay Chinese cuisine has a long history, famous all over the world. Chinese cuisine has developed and matured over the centuries, forming a rich cultural content It is characterized by fine selection of ingredients, precise processing, particular care to the amount of fire, and substantial nourishment. Local flavors and snacks, and special dishes have formed according to regions, local products, climate, historical factors, and eating habits.  The development and diversity of the delights of Chinese cuisine are also representative of Chinas long history. With each dynasty new recipes were created until the art of food preparation reach its peak during the Qing Dynasty (1644 1911). The dinner called Man Han Quan Xi that incorporates all the very best of Man and Han Cuisine is held in high esteem involving as it does countless dishes, each with its own distinctive flavor and appeal. This veritable banquet in its preparation and presentation typifies all of the culture and culinary arts t hat have been perfected over centuries and is a comprehensive amalgam of taste, instruments, and manners.   It also has their own flavor and appeal in our ethnic groups, which is quite distinctive. China has local cuisine, imperial dishes, and dishes of ethnic minorities, Islamic dishes with a strong religious flavor and vegetarian dishes. At the beginning China had only four styles of cuisine. As a sort of traditional food in China, wonton   originated in North China. It was viewed by ancient Chinese as a sealed stuffed bun without holes and therefore was named Huidun (meaning chaos). It was later called wonton in line with the formation rule of Chinese characters. Wonton has a long history. There existed numerous wonton restaurants in cities in the Tang and Song Dynasties. Wonton was featured by clear soup and delicate stuffing at that time. Its fineness was ever appraised by poets and was hard to achieve by common people. In ancient times, it was a custom in some regions to eat wonton on the midwinter day, which is said to has bearing on a famous doctor Zhang Zhongjing. He ever stuffed wonton with medicinal materials on the midwinter day to cure villagers who suffered frostbite. Wanton mee is very famous in many countries, such as Hong Kong, Malaysia, Singapore, Thailand, and so on. In Hong Kong, wonton noodles are usually served in steaming hot soup with shrimp wontons and garnished with leafy vegetables. There are plenty of variations of this popular Cantonese dish, with different toppings and garnishes. For example the soup and wontons in a separate bowl, the noodles being served relatively dry, with the toppings and garnishes, dressed with sauce, dipping the noodles in the soup to eat it. Malaysia offers different versions of the dish, with different states having different versions of the dish and there are versions from  Johor,  Pahang,  Perak, Penang,  Sarawak, and  Selangor. The Malaysian version differs from the original in having slices of  char siu  added to the dish, as well as the possibility of the soup and wontons in a separate bowl, the noodles being served relatively dry and dressed with  oyster sauce. The  Singapore  ver sion of  wanton noodle  is largely similar to the Malaysian version. Wonton noodles  are also very popular in  Thailand, where, as in Malaysia and Singapore, the dish is often ordered together with barbecued pork which is then called  bami mu daeng kiao   Bakkwa  is a  Chinese  salty-sweet  dried meat  product similar to  jerky, made in the form of flat thin sheets. It is normally made from  pork. Bakkwa is believed to have originated from a meat preservation and preparation technique used in ancient  China  that is still practiced in places with  Hokkien  influence. In  Malaysia,  Singapore, and the  Philippines  bakkwa  or  bagua  is the most widely used name. Cantonese speakers use the term  yuhk gÃ…Â n, Anglicised version  long yok, while in  China  and  Taiwan  the product is more commonly known as  rougan. Commercially available versions are sometimes labeled as barbecued pork, dried pork, or pork jerky. Bakkwa is particularly popular as a  snack  in  Macau,  Malaysia,  Singapore,  Taiwan  and the  Philippines. In Taiwan, it is regarded as one of the three pork delicacies. In Malaysia and Singapore, bakkwa has become a highly popular gift offered to visitors and acquaintances, as well as amongst corporate employees (some during the  Chinese New Year). In Muslim-majority countries like Malaysia,  halal  chicken varieties of the snack may be used as a gift substitute. It may also be served in functions such as  Chinese wedding  banquets and religious ceremony dinners. While demand is particularly high during the festive seasons, it is also served throughout the year in various outlets as takeaway snacks or to be served together with main courses at home. The meat is commonly sold in red-colored bags or packaging, an auspicious color in  Chinese culture. In this question, students will learned more about the Chinese food and get more cookings knowledge. Such as the ingredients that can make the tasty Chinese foods. Students also can make it while at home, increasing the cookings skill if could. Especially the students can continue to learning the Chineses cuisine, such as the ingredients to cooking the Chinese food, traditional cooking, provisions, rations, cuisine, and so on. Thats exceptionally effective for those students who expecting to working in Food and Beverage department, Kitchen department, or open a business for selling the Chineses traditional food. What is Chinese set? The history of Chinese cuisine in China traced back to Peking Man and his use of fire and the invention of cuisine some 400,000 years ago. Some other accounts of the history of Chinese cuisine takes the beginning to the Chinese stone age, where the cultivation of rice and the production of noodles, both typical representations of Chinese cuisine as it is known today, are understood from archaeological findings. Not long after the expansion of the Chinese Empire during the Qin Dynasty and Han Dynasty, Chinese writers noted the great differences in culinary practices among people from different parts of the realm. These differences followed to a great extent the varying climate and availability of foodstuffs in China. Different ethnic groups might occupy only small areas, but early on, their cuisines were included in systematic lists of Chinese cuisines. Most Chinese cuisines belong to one of the Four Schools: Lu, Yang (named after Jiangsus major style, Huaiyang cu isine), Chuan and Yue. These are often translated as the cuisines of Shandong, Sichuan, Jiangsu and Guangdong. Table setting refers to the way to set a table with tableware-such as eating utensils and dishware-for serving and eating. The arrangement for a single diner is called a place setting. The table should have a centerpiece that performs a solely decorative function. If an informal dinner is being served that will fill the available places at the table, care should be taken to make the centerpiece not too large so that there will be sufficient room to place serving dishes. Informal settings generally have fewer utensils and dishes but use a stereotyped layout based on more formal settings. Utensils are arranged in the order and the way a person will use them. Usually in Western culture, that means that the forks, bread plate, spreader, and napkin are to the left, while knives, spoons, drink ware, cups, and saucers are to the right, although the left-right order is reversed in a minority of countries. The most formal dinner is served from the kitchen. When the meal is served, in addition to the place plate at each setting there is the roll, the napkin, and the following cutlery/silver: knives, spoons where applicable, to the right and forks to the left. Coffee is served in Butler Service style in demitasse and spoons are placed on the saucer to the right of each handle. The utensils at a formal dinner must be sterling silver. Serving dishes and utensils are not placed on the table for a formal dinner. The only exception to these general rules is the protocol followed at the Spanish royal court, which was also adopted by the Habsburg court: accordingly all utensils were placed on the right. At a less formal dinner, not served from the kitchen, the dessert fork and spoon can be set above the plate, fork pointing right, to match the other forks, spoon pointing left. There are a variety of configurations of cutlery on the market but are usually in groups of four groups of eight, but some are in groups of twelve. Most of the cutlery set is a set of five panel members, consisting of a salad fork, fork, a spoon, a spoon and a knife from the table. Appliance parts can have a spoonful of sugar, butter knife and serving well. Some cutlery sets simply consists of kitchen knives, where you have five kitchen knives, a sharpening or butcher and a wooden block bearings, which are the essential dignity. You can put a pair of kitchen scissors and will. At the upper end of these groups, some very used include various Diameter as the chefs knife, paring knife, bread knife, utility knife (for cutting vegetables, fruits and other questions a day) and maybe a knife or scissors. Students can learn about the Chineses table setting, and the menus about the Chineses cuisine that have to showing to customer. That is a useful and a knowledgeable for the hospitality students because Chineses cuisine having a lot of knowledgeable to let the students discovered. Moreover, we can learned how to making the Chineses menu if the students can imagine to open a big dining restaurant for serving the Chineses food by the Chineses table setting.

Sustainable Development Essay -- Environmental Issues

Upton’s premise is a mix-use development providing the full range of dwelling types supported by economic opportunity and social infrastructure. The site was assembled through English partnerships, which were granted outline planning permission for Upton in 1997 (Community and Local Government 2007). The scheme aims to deliver 1,382 homes by its completion in 2013 (Clark 2010). Engaging the community was an important aspect of the schemes development process. In 2001, English Partnerships (EP) collaborated with Northampton Borough Council, the Prince’s Foundation and EDAW, an urban design consultancy, to establish the Upton Working Group to implement the Upton project. Several revised additions of the Upton Urban Framework Plan followed through ‘Enquiry by Design’ for the period of 2001-2002, in late 2002 Northampton Borough Council granted planning consent for the new framework (Street 2006). The multi-faceted characteristics of high-quality urban extensions are detailed in the Sustainable Urban Extensions: Planned through Design report from the Princes Foundation, focusing particularly on the quality of new housing. Paraphrased below are the proposed requirements to create a successful development indicated by the report: Here the report identifies the physical attributes of an urban extension, focussing on quality of new housing. Higher density, a mix of housing types and tenures, legible neighbourhoods, communal areas including green space and communal amenities and facilities are all observed as necessary. However, due to adverse effects of the economic downturn, Upton is yet to provide the substantial amenities as originally proposed. Consequently, residents of Upton will require transportation to obtain essential serv... ... the primary mode of movement and as a result reducing their dependence on cars. Currently streets and buildings are orientated to maximise natural lighting in buildings whilst increasing the proficiency of rooftop photovoltaic cells. Additionally, attempts have been made to ensure a strong sense of place and community identity is incorporated as a parallel to the wider sustainability strategy. The Upton Design code established and set out the standard requirements and development framework on the site. Furthermore the design code commenced open dialogue between developers and their design groups and the Upton Working Group, essentially establishing a co-operative and creative partnership. Nonetheless, building character is determined by individual developers and architects (CABE 2011), and these houses comprise of various consciously-predetermined styles.

The Evolution of Indian Accounting Standards: Its History and Current Status with Regard to International Financial Reporting Standards

1. Introduction Propelled by globalization, world attention today is centered on two emerging market economies, India and China. China's managed liberalization has allowed it to achieve more rapid growth and has attracted a larger portion of direct foreign investment. India, with its messy democracy and nod to individualism in recent times promises a more exciting market environment with greater potential for future growth. The liberalization of the Indian economy since 1991 has exposed Indian firms to foreign competition and foreign investment. As a result, the information needs required by both managers and investors have changed. A first step in this process is the demand for transparency in the financial reporting. This transparency is rapidly occurring in India as the country catapults into becoming a major economic power propelled on by the combined forces of the technological revolution, the opening up of its borders and the privatization of many infrastructure industries such as transportation and communication. This paper addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) to India. 3 Specifically, the paper highlights some major areas where the country lacked harmonization with IAS in 1993 and the rapid congruence with IAS in the decade that followed. The attempt to achieve congruence with IAS appears to be more a by-product of the country's rapid economic growth rather than its catalyst. However, continued growth and the attraction of foreign capital to domestic ventures will depend on the transparency of the financial dealings. The Institute of the Chartered Accountants of India, (ICAI), India's standard setting body, is increasingly attempting to provide this transparency by revisions and additions to accounting standards, and by Exposure Drafts which aim to bring India more in line with International Financial Reporting Standards. The focus of this paper is on the evolution of these Indian Accounting Standards. 2. Literature review In order to effectively review the literature with regards to harmonization of accounting standards in general, it is deemed appropriate to first examine the International Accounting Standards Board's (IASB) position, reasons for harmonization, and recent efforts towards this goal. Epstein and Mirza (1997) define the IASB's goals as first, to promote the acceptance of proposed accounting standards across the world; and second, to continue improvement in the harmonization of accounting standards, regulations, and procedures. As of 1990, sixteen countries had achieved 100% conformance with the thirty IAS that existed at the time, and seven developing countries such as Pakistan and Malaysia had adopted IAS fully as their own national standards (Gernon, Purvis, & Diamond, 1990). As of October 2007, a total of seventy-three countries have made IFRS a requirement for reporting for domestic listed companies. Despite this seemingly widespread acceptance, some research suspects the irrelevance or inapplicability of common standards in certain national environments ([Larson and Kenny, 1996], [Larson and Kenny, 1995, Summer] and [Fechner and Kilgore, 1994]). Based on their research, Larson and Kenny (1996) conclude that the adoption of IAS depend on a country's economic development theory, and its proposed level of adoption of the IAS. They also find no support for the hypothesis that there is a positive correlation between adoption of IAS and level of economic growth, and between adoption of IAS and level of equity market development (Larson & Kenny, 1995). In a panel discussion of policy setters concerning harmonization of accounting standards in 1990, several panel members noted that harmonization of accounting standards may not be appropriate or cost effective. They suggested large, multinational companies around the globe had the abilities and the funds to cope with lack of harmonization. As a result, they perceived a lack of incentive for preparers and users to harmonize accounting standards (Gernon et al. , 1990). The largest obstacle hindering the harmonization of accounting standards is national culture, especially in developing countries. Riahi-Belkaoui (1995) researched the required accounting standards across thirty-three national stock exchanges and found that accounting disclosure is significantly affected by the cultural dimensions of power distance, individualism, and uncertainty avoidance studied by Geert Hofstede. In particular, Riahi-Belkaoui (1995) found that in â€Å"societies in which people accept a hierarchical order in which everyone occupies a place that needs no justification†¦Ã¢â‚¬  people are â€Å"expected to take care of themselves and their immediate families only†¦. As a result, these societies are â€Å"tolerant of ambiguity and have strong conditions for extended disclosure requirements of stock exchanges† (p. 124). Hence, disclosure requirements of stock exchanges of certain developing nations were more extensive than that nation's general financial reporting standards. This is a major point in the case of India, whose stock exchange, for example, required a statement of c ash flows long before its general standard – setting body did in 2000. Also, since 2002, consolidated financial statements have been required by the Securities Exchange Board of India, while the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) only provides some loose guidelines to date (Deloitte, 2007). Along this same vein, other researchers suggest the influence of many external factors on the development of accounting standards such as cultural factors, the external environment, and the institutional structure ([Fechner and Kilgore, 1994] and [Doupnik and Salter, 1995]). According to this research, these varying effects on accounting standard – setting are significant, and along with varying legal systems, are found to be major determinants which cause conflict in setting accounting standards (Doupnik & Salter, 1995). Fechner and Kilgore (1994) have proposed a modified general framework to assess the extent to which economic factors, cultural factors, and the accounting subculture (uniformity, professionalism, conservatism, and secrecy), directly or indirectly affect accounting practice. In spite of opinions, conflicts and hindrances to the contrary, there is abundant support in favor of international accounting harmonization and for the adoption of IAS in the literature ([Epstein and Mirza, 1997], [Graham and Wang, 1995], [Wyatt, 1992, Spring] and [Gernon et al. , 1990]). For example, Gernon et al. (1990) point out that the benefits of harmonization range from better decision making within a firm with respect to asset allocation, to improving the efficiency of capital markets, and increasing competitiveness among firms within and across national boundaries irrespective of a country's stage of development. Complementing this argument, Riahi-Belkaoui (1994), notes that accounting standard harmonization is crucial to a developing country which needs outside capital or foreign loans as potential investors and creditors often rely on these financial statements in making decisions such as allocation of capital. Furthermore, he points out that harmonization is often mistaken for â€Å"complete standardization† (1994) whereas harmonization recognizes the specific needs of each country. Therefore, he suggests the first step in harmonization should be to recognize certain country – specific issues, and to reconcile them with the objectives of other countries. The second step should be then to â€Å"correct or eliminate some of these barriers in order to achieve an acceptable degree of harmonization. † As a starting point, the evolution of the Indian accounting system is investigated and the various domestic influences, such as economic, political, legal, socio-cultural and academic factors, are considered along with international influences that may have had an impact. Secondly, the bare essentials of the Indian accounting system are juxtaposed with the international standards and a compare and contrast approach is adopted for the purpose of analysis. Thirdly, the major differences with respect to accounting treatment – statutory requirements for certain items and altogether absence of these requirements for other items – are highlighted, along with the degree of disclosure of information in financial reports. Finally, an attempt is made to identify various causes and effects of such differences and variations. 3. The historical development of Indian accounting standards The evolution of India's present day accounting system can be traced back to as early as the sixteenth century with India's trade links to Europe and central Asia through the historic silk route. The subsequent entry of the East India Company had widespread influence on Indian trade and commerce, and soon the economy was virtually taken over by the company's owners. The British government, realizing immense potential by way of business opportunities, natural resources and manpower, decided to colonize India by taking over the East India Company. The British Raj (rule) explains the almost identical pattern of accounting and financial reporting practices between India and England (Marston, 1986). However, since 1947, when India regained independence, some changes have taken place to accommodate the special needs of the Indian economy. Indian accounting practices reflect its diversity as India has eighteen official languages and scores of dialects spread over twenty – eight states and seven union territories. Each state has its own distinct culture and general trade practices. Furthermore, the accounting practices of the unorganized rural/agricultural sector and the small-scale–urban–industrial sector vary considerably from one region to another. The establishment of a certain uniformity in the accounting and trade practices for these sectors is, therefore, nearly impossible. Moreover, a large number of businesses are controlled by tightly knit conservative families and the management of such businesses is usually very reluctant to disclose any financial information for reasons of privacy and fear of competitors. 4 A vast majority of the Indian population lives in the rural area, with very low levels of education and economic development. The primary source of income for this majority is through agriculture, although virtually no agricultural accounting system exists. Due to the linguistic and intra-cultural differences, it is also not possible to bring about a standardization in rural accounting practices. Changes to this scenario began to occur with the introduction of the Panchayati system or the grass roots level of administration by the late Prime Minister, Rajiv Gandhi. This program empowers the Village Chief with political and financial administration within the boundaries of the Indian Constitution, and has been fairly successful in that it has made a substantial dent on the existing sluggishness in the underground economy. In sharp contrast, India is one of the world's largest industrial nations in the world, a military superpower in its own right, and a world leader in space research and satellite technology. A jolt to the Indian economy occurred in 1991, when India strained for foreign reserves and pressure from the International Monetary Fund, (IMF) introduced major changes in economic policy. The net result was a substantial reduction in government interference and in taxes on the business sector, long favored by then Finance Minister (now Prime Minister) Manmohan Singh. Markets were opened up to foreign collaboration and investment. Segments of the public sector were privatized (Anderson & Lanen, 1999). As a result, India has emerged as a major player in exporting software technology, industrial and consumer goods, and financial services through a large number of multinational corporations. The presence of such global conglomerates also means increased interaction with international organizations such as the World Bank, International Monetary Fund, United Nations, and the Organization for Economic Cooperation and Development, just to name a few. However, the public sector still continues to play a major role in the Indian economy since all industries that are relevant to national defense and security are owned by the Indian government and account for a major portion of the nation's industrial economy. The accounting practices of this public sector, along with that of the organized private sector, fall into the realm of The Companies Act, 1956, and are similar in many respects to International Accounting Standards. The involvement of international institutions and businesses in financial matters makes it even more imperative that the Indian accounting system be compatible with its international counterpart. The Indian accounting system, which is based on the Companies Act of 1956, is basically a copy from its counterpart in the U. K. The Act has been amended several times to suit Indian conditions. More notable amongst the amendments are the ones in 1965 and 1969, which introduced regulations relating to maintenance of cost accounts and requirements for a cost audit. Also relevant are the two notifications issued in 1971 and 1973, which extended disclosure rules considerably (Marston, 1986). Research efforts at several Indian universities and other organizations have been commendable and have exerted influence on the accounting system in that they have focused on the changing needs of accounting with respect to the rapidly changing economic and technological environment. Such organizations include: the Indian Council of Social Science Research, which organizes research surveys in the areas of accounting and financial management; the Indian Accounting Association, which has made significant contributions through independent accounting research; and the Institute of the Chartered Accountants of India, (ICAI), which promulgates accounting standards for use by Indian companies. 5 Other international bodies, of which India is an active member, have also contributed towards bringing the Indian accounting system to par with International Accounting Standards. Examples of such bodies are: the Confederation of Asian and Pacific Accountants; and the Ad hoc Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (Marston, 1986). In addition, the Financial Stability Forum organized by Finance Ministers and Central Bank Governors of the G7 has helped to promote standards for global best practices (Echeverri-Gent, 2001). As a result of all these forces, an amendment to the Companies Act was enacted in October 1998 which established a new National Advisory Committee on Accounting Standards (Deloitte, 2007). However, cultural and political dimensions continue to influence India's accounting practices. 4. Comparative analysis of the international accounting standards and the accounting standards and practices of India Our analysis of the differences in International Accounting Standards (IAS) and the accounting standards and practices of India is presented in this section. Gernon et al. (1990) note six ways of evaluating national standards in conjunction with the IAS, which they extracted from an IASC survey entitled Survey of the Use and Application of IAS 1988. The six categories are as follows: 1. IAS adopted as national standard, 2. IAS used as the basis for a national requirement, 3. National requirements conform ‘in all material respects, with IAS’, 4. National practice ‘generally conforms with IAS’, 5. National requirements do ‘not conform with IAS’, and 6. National practice does ‘not generally conform with IAS’. Differences between accounting standards issued in India and accounting standards issued by the IASB fall under items five and six – either national requirements do not conform, or national practice does not conform. Using these criteria, Gernon et al. (1990) found India's conformity index with IAS to be 56%, in the decade before the 90s. It was the fifth lowest among the countries represented. Since Gernon et al. ‘s study in 1990, the IASB revised many of its standards, which became effective in 1995 (Epstein & Mirza, 1997). This â€Å"Comparability/Improvements Project† attempted to narrow the alternatives available to adopting countries. 6 Ten IAS were revised under this project and are included in IAS 1997: Interpretation and Application of IAS 1997. The standards affected include: inventories; errors and changes; research and development; construction contracts; property, plant and equipment; revenue recognition; retirement benefits; foreign exchange rates; business combinations; and borrowing costs (Epstein & Mirza, 1997). Our research and analysis of IAS includes these revisions. For purposes of our research, accounting standards used in India were extracted from the International Accounting Summaries of 1993 (Coopers & Lybrand (International), 1993) and from the Accounting Standards Updates by Jurisdiction (Deloitte, 2007). This includes accounting standards and guidance notes issued by the Institute of Chartered Accountants of India (ICAI) and the Companies Act of 1956. The ICAI had issued twelve standards as of 1993, seven of which were mandatory. These 12 standards are contrasted against the IAS. 7 Appearing in descending order of IAS, the major differences in accounting standards are outlined below according to the same format used by Graham and Wang (1995). 4. 1. IAS 2 – Inventories Based upon the Comparability / Improvements Project, the base stock method for costing of inventories is now prohibited, while the last-in, first-out (LIFO) method, has been reduced to an â€Å"allowed alternative† (Epstein and Mirza, p. 11). The Indian Accounting Standard, AS 2, revised in 1999, is generally in line with the IAS now with FIFO being the popular method among public limited companies. However, there are many firms still using the LIFO method, which is the allowed alternative under IAS, (Shankaraiah and Rao). This practice contrasts with the earlier period when under accounting standards issued by the ICAI, the base stock method could be used in â€Å"exceptional circumstances†, and the LIFO method was normally accepted (Coopers & Lybrand (International), 1993). Yet the fact that different procedures are still allowed make it difficult to compare performances across firms. 4. 2. IAS 7 – Cash flow statements Epstein and Mirza (1997) note that national and international accounting standard setters view the statement of cash flows as a â€Å"necessary component of complete financial reporting†. Thus, the statement of cash flows is a required component of a set of financial statements to be prepared under IAS. Under standards issued by the ICAI, AS 3, revised in 1997, either a funds flow statement or a statement of cash flows is acceptable. In practice, the majority of firms provide a funds flow statement with their annual reports. This is a significant change from the earlier period when the statement of changes in financial position (funds flow statement) was recommended but was not common practice (Coopers & Lybrand (International), 1993). However, under Clause 32 of the listing agreements for stock exchanges, a cash flow statement in similar conformance with the corresponding IAS was required for Indian companies at the time. An example could be found in the1995-6 Annual Report of Tata Iron & Steel, now Tata Steel (Tata Iron & Steel, 1996). 4. 3. IAS 8 – Net profit or loss for period, fundamental errors and changes in accounting policies Effective in 1995, IAS 8 allows as an alternative, inclusion the effects of errors in current period income, while the ICAI standards (AS 5) permit this approach as the only accounting treatment. However, AS 5 requires only the disclosure of prior period items but not its effect on current income (Shankaraiah and Rao). AS 5 was revised in 1997 and an exposure draft was issued in 2001 proposing limited revisions. 4. 4. IAS 11 – Construction contracts Based upon the IASB's Comparability/Improvements Project, the percentage-of-completion method for accounting for construction contracts is required, and the completed contract method is no longer allowed. The ICAI standard, AS 7, revised in 2002, allows for both the percentage-of-completion method and completed contract method but recommends the percentage-of-completion method if a reliable estimate of the outcome is possible. Also, under the umbrella of construction contracts is IAS 23 – Borrowing Costs. Under IAS, interest incurred on a construction contract should be expensed. This is the benchmark treatment. Capitalization of interest costs is an allowed alternative. The ICAI standards, AS 16, allow capitalization of interest if it is incurred during the period of construction. 4. 5. IAS 12 – Accounting for taxes on income IAS 12 permits the use of the tax deferral method or the tax liability method, in accounting for income taxes. The ICAI permits use of the tax payable method or the tax liability method. Also, the IAS prescribe a three year reversal period before timing differences can be excluded, while under tax laws in India the reversal period is five years. Also, under tax laws in India, a tax loss is permitted to be carried forward for eight years, while IAS 12 does not specifically prescribe a time period. 4. 6. IAS 14 – Reporting financial information by segment IAS 14 requires disclosure of segmental information if the firm has public subsidiaries, or if national standards require such treatment. AS 17, issued in 2000, is broadly in line with IAS 14. No such requirement existed earlier, but there were extensive disclosure requirements when reporting by product. As of October 2007, IAS 14 has been superseded by IFRS 8 – Operating segments. 4. 7. IAS 16 – Property, plant and equipment Under the Comparability/Improvements Project, IAS 16 now suggests historical cost as the benchmark in valuing property, plant and equipment. Revaluation is the allowed alternative. Under the ICAI's standards, AS 10, the appraisal method is preferred, and the most common in practice. 4. 8. IAS 17 – Accounting for leases Accounting standards issued by the ICAI did not include leases in 1993. In practice, no distinction was made between financial and operating leases. Under IAS 17, provisions for accounting for leases include both capital and operating leases. Accounting standards for leases were issued by ICAI in 2001, AS 19. These standards are broadly in line with IAS. 4. 9. IAS 19 – Retirement benefit cost IAS 19 requires actuarial valuations to be allocated to income on a systematic basis. Also, new under the Comparability / Improvements Project the accrued benefit valuation method is the benchmark in accounting for pensions, and the projected benefit method is the allowed alternative. Standards issued in India, AS 15, had no language concerning valuation methods, and no specific reference on how to account for actuarial valuations. However, the standards that were revised in 2005 and became effective in 2006, require that enterprises â€Å"actuarially determine and provide for such liability based on the ‘Projected Unit Credit Method’†(Deloitte, 2007). 4. 10. IAS 21 – The effects of changes in foreign exchange rate Since accounting standards issued by the ICAI do not require consolidation, the effect of changes in foreign exchange rates are reflected in the financial statements of the foreign branches of the â€Å"parent† company. The benchmark under IAS 21 is to recognize the effect of fluctuations in exchange rates as differences in income or expense in the period incurred. The allowed alternative is to include the difference in the carrying value of the related asset. Under the ICAI's standards, revised in 1994 and 2000, exchange rate differences are accounted for in the carrying value of the asset only for fixed assets. For all other accounts, differences are recognized as income or expense in the period incurred. For foreign entities not integral to operations, the IAS prescribe accounting for all assets and liabilities at the closing rate. Assuming foreign branches outside of India to be non-integral, non-monetary items are accounted for at the rate prevalent on the date of transaction under India's accounting standards. Clearly, the issue of accounting for changes in foreign exchange rates is in a state of flux in India, and a hotly debated item, as the rupee continues to strengthen. It has moved upwards relative to the dollar by 15% since 2004 with most of it occurring in the period 2006–2007. 4. 11. IAS 22 (superseded by IFRS 3) – Business combinations The Companies Act of India had no requirement for consolidation until April 2001. In turn, there was no requirement to write off goodwill, or to use the equity method. Subsidiaries normally accounted for in consolidation were accounted for as investments. AS 21 requires a parent company preparing financial statements to provide financial information about the economic activities, resources, obligations and results of its group. It is not mandatory to prepare consolidated financial statements. However, the Securities Exchange Board requires listed companies to prepare consolidated statements as of 2002. 4. 12. IAS 24 – Related party disclosure Although there was no prescribed accounting treatment by the ICAI or the Companies Act concerning related party transactions or disclosures, the Act did specifically define related parties. AS 18, issued in 2000, is now broadly in line with IAS 24. 4. 13. IAS 31 – Financial reporting of interests in joint ventures Accounting standards issued by ICAI had no standard concerning the different forms of joint ventures until 2002. Jointly controlled entities were accounted for as long term investments. AS 27, reporting of interests in Joint Ventures lays out principles and procedures for accounting for Joint Ventures for both venture partners and investors. The standards still differ from IAS. In accounting for jointly controlled entities, IAS 31 prescribes proportionate consolidation as the benchmark; and the equity method as the allowed alternative. The above analysis indicates that there are many critical issues that need to be dealt with by India's standard setting body, the ICAI. An important consideration in analyzing the differences between IAS and standards issued in India is the absence of mandatory requirements for consolidated financial statements. Fischer, Taylor, and Leer (1993) suggest that the presentation of consolidated financial statements is of great importance to the parent company's stockholders. Firms in India account for their subsidiaries as investments under the cost method of accounting for investments. This is perhaps a grave misinterpretation of the parent company's economic substance. The use of the cost method in accounting for subsidiaries in contrast to consolidation accounting represents the legal form of the companies, but does not represent the more important economic substance. In addition, the lack of consolidated financial statements in a developing country such as India impedes the progress towards comparability of multinational financial statements. Many large Indian companies have numerous subsidiary companies whose selected financial figures are presented separately in the annual reports as opposed to being consolidated with the â€Å"parent† companies. This makes it increasingly difficult for potential investors and financial analysts worldwide to make knowledgeable decisions. As recent as March 2007, the Press Trust of India quoted the ICAI president, Sunil H. Talati, as saying that Indian accountants face problems in accounting for mergers and acquisitions. However, as Indian companies opt to get listed on exchanges at home, the Securities Exchange Board of India requires consolidated financial statements. 5. Conclusions In recent years, India, one of the fastest growing economies has captured the attention of investors worldwide. Since the early nineties, following the opening up of the economy with more liberal policies, technical and financial collaborations have increased multifold and so has foreign direct investment and portfolio investment (Anderson & Lanen, 1999). Nevertheless, certain archaic accounting practices still continue. In their study on managerial accounting practices in India, Anderson and Lanen, 1999 S. W. Anderson and W. N. Lanen, Economic transition, strategy and the evolution of management accounting practices: The case of India, Accounting, Organizations and Society 24 (1999), pp. 379–412. Abstract | PDF (297 K) | View Record in Scopus | Cited By in Scopus (21)Anderson and Lanen (1999) report little involvement by investors and owners in the development of strategy which still is to a large extent controlled by the government. The Company's Act restricts â€Å"takeovers† and blocks transactions that the government may view as prejudicial to the interests of the company or the public. It is not surprising therefore to find that financial accounting practices mirror this policy by the lack of consolidation of parent and subsidiary financial statements, a major divergence from the IAS. Fischer et al. (1993) note that â€Å"stockholders are interested in the total financial position of the corporation, regardless of how diversified the operations have become† (p. 64). They also report that unconsolidated subsidiaries are very rare in businesses today. The push for changes in accounting practices appears to come from the equity markets. Change has come more rapidly to the equity markets because reform in these markets â€Å"have not aroused as much political opposition† (Echeverri-Gent, 2001). However the banking and business sectors are still steeped in tradition and political agendas of national and state parties affect their evolution. Besides, it is also important to consider the strong cultural element present in India. This could impede the process somewhat even though over the last few years many Indian standards have sought conformance with the International Accounting Standards (Narayanaswamy, 1992). Nevertheless, in March 2007, the Press Trust of India reported that India had adopted only 21 IAS in comparison to the 47 IAS adopted by several developed countries. Press Trust of India, 2007). In July 2007, the council of the ICAI announced a plan to converge the Indian Accounting Standards with the International Financial Reporting Standards (formerly IAS). However, it retained the stipulation that any modifications will still have to reflect â€Å"Indian conditions. † (Deloitte, 2007). The new standards will be effective on or after April 1, 2011. Our study of the Indian accounting system in conjunction with the International Accounting Standards indicates the importance of developing comparable financial statements in emerging economies with those of the developed world. In India, the political and social impediments need to be tackled in order to improve comparability for financial statement users. On the Business Competitiveness Index, India is ranked 48th among industrial countries. By conforming to international standards, India would be taking the necessary steps to improve its competitive position in world markets. References Anderson and Lanen, 1999 S. W. Anderson and W. N. Lanen, Economic transition, strategy and the evolution of management accounting practices: The case of India, Accounting, Organizations and Society 24 (1999), pp. 79–412. Abstract | PDF (297 K) | View Record in Scopus | Cited By in Scopus (21) Coopers and Lybrand (International), 1993 Coopers and Lybrand (International), International accounting summaries, John Wiley & Sons, Inc. , New York, NY (1993). Deloitte, 2007 Deloitte, Accounting standards updates by jurisdiction (2007). Doupnik and Salter, 1995 Timothy S. Doupnik and Stephen B. Salter, External environment, culture, and accounting practice: A preliminary test of a general model of international accounting development, The International Journal of Accounting 30 (1995), pp. 189–207. Echeverri-Gent, 2001, August John Echeverri-Gent, Political economy of India's fiscal and financial reform, Center for Research on Economic Development and Policy Reform (2001, August). Epstein and Mirza, 1997 Barry J. Epstein and Abbas Ali Mirza, IAS 97: Interpretation and application of International Accounting Standards, John Wiley & Sons, Inc. , New York, NY (1997). Fechner and Kilgore, 1994 Harry H. E. Fechner and Alan Kilgore, The influence of cultural factors on accounting practice, The International Journal of Accounting 29 (1994), pp. 265–277. Fischer et al. , 1993 Paul M. Fischer, William J. Taylor and J. Arthur Leer, Advanced accounting (5th Edition), College Division, South-Western Publishing Co. , Cincinnati, OH (1993). Gernon et al. , 1990 Helen Gernon, S. E. C. Purvis and Micheal A. Diamond, An analysis of the implications of the IASC's Comparability Project, School of Accounting, University of Southern California: SEC and Financial Reporting Institute (1990). Graham and Wang, 1995 Roger C. Graham and Chin-hsin Coco Wang, Taiwan and International Accounting Standards: A comparison, The International Journal of Accounting 30 (1995), pp. 49–167. Larson and Kenny, 1995, Summer Robert K. Larson and Sara York Kenny, An empirical analysis of international accounting standards, equity markets, and economic growth in developing countries, Journal of International Financial Management and Accounting 6 (1995, Summer), pp. 130–157. Full Text via CrossRef Larson and Kenny, 1996 Robert K. Larson and Sara York Kenny, Accounting standard-setting s trategies and theories of economic development: Implications for the adoption of international accounting standards, Advances in International Accounting 9 (1996), pp. 1–20. Marston, 1986 Claire Marston, Financial reporting in India, Croom Helm, London, UK (1986). Narayanaswamy, 1992 R. Narayanaswamy, Accounting for leases by lessees in India: Some evidence of economic impact, The International Journal of Accounting 27 (1992), pp. 255–261. Press Trust of India, 2007 Press Trust of India, ICAI sets up taskforce on accounting standards, PTI-The Press Trust of India (2007). Riahi-Belkaoui, 1994 Ahmed Riahi-Belkaoui, Accounting in the developing countries, Quorum Books, Westport, CT (1994). Riahi-Belkaoui, 1995 Ahmed Riahi-Belkaoui, The cultural shaping of accounting, Quorum Books, Westport, CT (1995). Shankaraiah and Rao Shankaraiah, K. , & Rao, D. N. Corporate governance and accounting standards in India. An empirical study on practices. Working Paper. (February 10, 2004). Available at SSRN: http://ssm. com/abstract=501242. The Tata Iron and Steel Company Limited, 1996 The Tata Iron and Steel Company Limited, Eighty-Ninth Annual Report, 1995–6 (1996) Tata Steel, Fort Mumbai, INDIA. Wyatt, 1992, Spring Arthur R. Wyatt, An era of harmonization, Journal of International Financial Management and Accounting 4 (1992, Spring), pp. 63–68. Full Text via CrossRef

Free Essays on Odysey

Two Heads Are Better Than One â€Å"Nurse, bring the bed out from the master bedroom, The bedstead he made himself, and spread it for him with fleeces and blankets and silky coverlets.† She was testing her husband. Odysseus Could bear no more, and he cried out to his wife: â€Å"By God, woman, now you’ve cut deep. Who moved my bed?† (Odyssey, XXIII ,184-190) The meeting between Odysseus and Penelope shows the strategic and cunning match the two make. One flaw or sign of mistrust between the two could have led to devastation of the two and the kingdom. Outnumbered by suitors, Penelope could not afford to be tricked by another man with intentions to take over the kingdom. And Odysseus knowing a single flaw could mean devastation must be careful at every step to make sure fate is on his side before making any moves. Odysseus’ most prominent characteristic is his cunning use of strategy. Homer depicts Odysseus as always one step ahead of the enemy and gives the impression that Odysseus is the ultimate mortal. Though Odysseus always comes out of every situation victorious, Homer still makes a point of recognizing the flaws which distinguishes gods from mortals. For example the, the episode in which Odysseus carelessly searches the catacombs of the Cyclops and becomes entrapped. Once Odysseus escapes the catacombs, he can not help shouting his name to Polyphemous, angering Poseidon. On the other side Homer depicts Penelope and women a little differently. Women are depicted indirectly as sexual aggressors. For example Circe turns Odysseus’ men she seduces into pigs showing her control over men; or the murder of Agamemnon by his wife which strikes fear into Odysseus that Penelope could lapse into infidelity as well. Episodes such as these throughout The Odyssey give the impression that women are untrustworthy. Helen and Clytemnestra are depicted as two such... Free Essays on Odysey Free Essays on Odysey Two Heads Are Better Than One â€Å"Nurse, bring the bed out from the master bedroom, The bedstead he made himself, and spread it for him with fleeces and blankets and silky coverlets.† She was testing her husband. Odysseus Could bear no more, and he cried out to his wife: â€Å"By God, woman, now you’ve cut deep. Who moved my bed?† (Odyssey, XXIII ,184-190) The meeting between Odysseus and Penelope shows the strategic and cunning match the two make. One flaw or sign of mistrust between the two could have led to devastation of the two and the kingdom. Outnumbered by suitors, Penelope could not afford to be tricked by another man with intentions to take over the kingdom. And Odysseus knowing a single flaw could mean devastation must be careful at every step to make sure fate is on his side before making any moves. Odysseus’ most prominent characteristic is his cunning use of strategy. Homer depicts Odysseus as always one step ahead of the enemy and gives the impression that Odysseus is the ultimate mortal. Though Odysseus always comes out of every situation victorious, Homer still makes a point of recognizing the flaws which distinguishes gods from mortals. For example the, the episode in which Odysseus carelessly searches the catacombs of the Cyclops and becomes entrapped. Once Odysseus escapes the catacombs, he can not help shouting his name to Polyphemous, angering Poseidon. On the other side Homer depicts Penelope and women a little differently. Women are depicted indirectly as sexual aggressors. For example Circe turns Odysseus’ men she seduces into pigs showing her control over men; or the murder of Agamemnon by his wife which strikes fear into Odysseus that Penelope could lapse into infidelity as well. Episodes such as these throughout The Odyssey give the impression that women are untrustworthy. Helen and Clytemnestra are depicted as two such...

Starship Troopers - a fascist book and an anti-fascist movie essays

Starship Troopers - a fascist book and an anti-fascist movie essays Robert A. Heinlein's 1955 novelStarship Troopers? and its message could be described as fascist, provocative, irresponsible and unpalatable. Paul Verhoeven's 1997 film Starship Troopers can, however, lay claim to being the ideological polar opposite of the novel. Verhoeven achieves this anti-fascist message within a fascist framework mainly through the usually subtle use of symbolism and satire Heinlein's 22nd century earth is at war with an arachnid "bug" race from another galaxy. "They are tough and we are tough and only one of us will win and the other gets wiped out," explains our hero Johnny Rico of the rugged Mobil Infantry, illuminating well the state of mind of the war between Japan and the United States during World War II, as well as the barely restrained ferocity of the Cold War afterwards. Rico's old high school teacher Rasczak plays the stand-in for Heinlein's philosophy of animproved? future society which emerges after following the "decadence and collapse of the democracies of the 20th century" after which the surviving veterans take over. Heinlein pays unconvincing lip service to the idea of a free society where civic service is voluntary and civil liberties are respected, but the soul of his argument lies in the military and the service of the State. The formation of young men and women does not take place primarily in schools, families, churches, sporting teams, universities, or human affection. In Heinlein's idealised future, this takes place in boot camp, reminiscent of totalitarian regimes such as Nazi Germany and Maoist China. Fully half the novel takes place during Rico's basic training into the Mobil Infantry where he and his fellow recruits are humiliated, broken-down, and re-made into selfless members of an elite military unit. Potential soldiers learn that life is about duty, serving the collective, sacrifice, and punishment; perhaps echoing his own days as a midshipman at the U.S Naval Academy and ...

Environmental protection is more important than economic profits Essay

Environmental protection is more important than economic profits - Essay Example Given the increased world population, there is a strain on the natural resources as people depend on natural resources to advance industrially and technologically. Today, because of the rivalry between environmental protection and economic profits, countries have failed to implement their different laid down environmental policies effectively, and this has put the environment at a greater risk of continued degradation, which will be detrimental to the human population in future. The debate whether to make environmental protection a priority or not applies to all world countries. In most countries, all corporations and businesses must have their environmental policy; this shows how crucial the environment is. However, do corporations fulfil their environmental policies, or is it just for a show? Today, scientists and other experts recognize the looming effects of the environmental hazard. Therefore, corrective measures should be taken today to ensure restoration of the environment, th an waiting until things go out of hand. Natural law does not forgive, then why provoke it yet its wrath is hard to withstand? The environment today is in a pathetic state. The amount of natural forests cleared is devastating. It is saddening how humans are mercilessly strangling Mother Nature, and yet it is from her they get their breath of life. Humans destroy the environment in pursuit of their economic establishments. The knowledge humans lack is that once they are done destroying mother nature, all their technological and industrial advances, and booming economies will count as nothing when mother nature’s provoked ghost comes back to haunt them. Their mega economies will be destroyed, including the populations, and this is quite derogatory. It is therefore sensible that states change their greedy ways and stop overexploiting the environment in pursuit of their economic ambitions. The desires for economic profits should not override the importance of the environment. Glob al warming is already here with us. This has resulted in a great instability in the environment. Its effects are witnessed every day. The tsunamis, hurricanes, tornados, and floods cause great destructions in the affected countries, lives are lost, property destroyed, infrastructure destroyed, and families displaced. Scenes from the more recent hurricane Sandy can attest to this. This destroyed communication lines, buildings, roads, and other infrastructure, in addition to the loss of lives and displacements of families. This will cost the USA millions of dollars to fix. Therefore, establishing the economy at the expense of the environment is like a zero-sum game. The environment will always get back to us and damage the economies. Therefore, the environment proves that it is the most important. Environmental protection is a matter of life and death in all countries. Today individuals, states, scientists and countries in general realize that the future of the planet earth is in dire need of safeguarding, due to the environmental massacre that is witnessed today, all in the name of economic advancement. The main elements in state economies, which lead to environmental degradation, are the by-products from industries. Industrialization is good for human survival as it positively influences the economy. However, lack of controlled industrialization is what causes environmental protection and economic profits to be at loggerheads. Today, we

Graphic Design in the 1950s Assignment Example | Topics and Well Written Essays - 500 words

Graphic Design in the 1950s - Assignment Example The assignment "Graphic Design in the 1950s" talks about the ways the graphic design was done in the 1950s. To follow Warhol's passage from commercial artist to the world star is to chart an intriguing transition. The term printing refers to an image consisting of pure black and white with no tonal gradation. For an image to be reproduced through letter press printing, it must meet or condition of line art. An ink drawing is a camera ready the both is economically expedient and visually direct, closely resembles the original. A typical illustration of the shoe by Andy, he demonstrates how a color image is produced from line art. Base layer carries an ink drawing of a patterned shoe, and the second layer on a transparent overlay elaborates the pattern. Most of the dramatic events in the history of graphic art were the invention of photography, whose impact was immediate. Before the introduction of the half tone process in the 18th century, wood engravers reproduced photographs by translating them by hand into patterns of black marks. The process of photographic was widely used in the printing of line drawing; illustration could prepare drawing of arbitrary dimension, which could be then photographically reduced. Some illustration continued to approximate the realism of photography and photographs remained the routine source material throughout the industry, many commercial artists worked to define the products of the hand against those of the camera, marketing drawing that was totally different.