Discuss the relationships between parents and children in three poems in the anthology Essay Example

Discuss the relationships between parents and children in three poems in the anthology Essay Love takes up in many forms in life, and the poems Refugee Mother and Child, If and Poem at Thirty-Nine discusses about the relationship between parents and their child. Although they are all about love from either parents or a child, the bonds in each poem are not the same. In Refugee Mother and Child Chinua Achebe writes about a mother mourning to her dying child during the civil war in Nigeria and brings an image of the scene into the readers mind by using different imageries whereas If from Rudyard Kipling conveys the idea of paternal love from a father whom transfers virtues to his son of becoming a gentleman. Last but not least Poem at Thirty-Nine by Alice Walker shows the admiration of a daughter has for her deceased father and how much she misses him being by her side. Chinua Achebe establishes the idea of pure love from a mother through the poem Refugee Mother and Child. Achebe shows how the bond of love can a mother has with a child throughout the poem and relates it back to the Biafran war. The poem starts off with No Madonna and Child could touch that picture of a mothers tenderness which immediately brings the image of Mother Mary and Jesus into a readers head. The phrase Madonna and Child is a comparison Achebe used to evaluate the love between mother and child with a medieval aged love which is also a Christians idea of perfect love. This creates a concrete image for the reader which can allow the reader to relate directly to the bond between the mother and her dying child. Achebe then uses tenderness which illustrates the love is gentle, loving therefore creates a soothing atmosphere from the beginning. Achebe then employs a device technique of metaphor and personification in the phrase singing in her eyes to create a contrast between pride and sorrow the mother has for her son. When someone is singing in their eyes to a child is usually when a mother feels proud but singing in the poem illustrates the fear and sadness of the mother. Both of these phrases contain a sense of pure love which conveys the idea to the reader effectively creating not only an image but also the mood. We will write a custom essay sample on Discuss the relationships between parents and children in three poems in the anthology specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Discuss the relationships between parents and children in three poems in the anthology specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Discuss the relationships between parents and children in three poems in the anthology specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Not only did Achebe successfully relate the readers to the mother of the dying child, he started to bring in some historical contexts during the civil war into the poem. Achebe established the idea of what parents have to do for their child in Refugee by using metaphorical devices to describe the hair of her son. The phrase she combed the rust-coloured hair left on his skull implies the symptoms caused by malnutrition. Kwashiokor is a protein deficiency which can be commonly found in Africa during the Biafran war. The Biafran war caused millions of people homeless whilst Achebe relates the poem back to the war to create a concrete image of the time and place. Although combing your own sons hair is a very simple thing for a mother to do, but the mother in Refugee is combing her sons hair for the last time ever. After the son has passed away, the mother will have to do another daily chore for him. Achebe transfers this idea through now she did it like putting flowers on a tiny grave to outline the things she has to do after he has passed on to the other side. The phrase tiny grave gives an impression of the grave being significantly small and horrifying than death itself although death is already bad enough. In spite of the child dying, the mother still takes care of him every minute, trying to forget the fact that shes about to lose him. On the other hand, If uses more of a harsh language from a father telling his own son that he has a choice in life only if he becomes more mature. Rudyard Kipling wrote If in a complex sentence to bring the sense of the perfect son throughout the poem and this was set during Victorian times when men had to do certain things to stay within the gentlemen society. During the Victorian times, a true gentleman never spoke of himself in public and Kipling expresses this idea in the poem through dont look too good, nor talk too wise. Kipling used the words good and wise which both have positive connotations, but when he used dont it turned the positive to a negative connotation stating that the father in the poem did not want his son to be too arrogant about himself. A gentleman has to do a lot of things to impress the others and being humble is only one of a few, a gentleman also has to stay on firm ground and keep his head down. Kipling wrote If you can talk with crowds and keep your virtue, or walk with kings it indicates how a man cannot feel too proud of himself even when he gets high up in the society. The phrase keep your virtu e, Kipling implied the idea when a man is with his friends or popular within the society, he cannot mislead his peers or exploit them. Kipling whom was a truthful Christian believer showed his faithfulness by stating pride was one of the things a gentleman should not be doing. Throughout the poem, Kipling uses a father point of view to tell his son to be more mature. He not only tells him to be more mature, he also teaches him to treat good and bad with the same attitude so that he could have a better future. When Kipling wrote If you can meet with Triumph and Disaster and treat those two impostors just the same it contrasts the idea of bad and good in life but yet we have to treat them both with a calm attitude. The phrase Triumph and Disaster uses personification by capitalizing therefore the reader can receive the idea of the father trying to convert an abstract concept to a way that a child can understand. A child that never went through any lost tend to not understand the idea of good and evil, but when personification is added, he might understand the concept more thoroughly. Kipling used the word impostors to describe the good and bad in life in order to connect the audience of how an ideal gentleman should be. The father wants his son to be resilient towards the successes and failures in his life so that it does not upset his balance or give him too much hope. Dreams can be a part of your life, but do not let them deceive you into the wrong direction. Kipling indicates this concept by stating If you can dream-and not make dreams your master. The repetition of dream formed a contrast within the sentence from being idealistic to realistic. By this, Kipling passes on the thought of a gentleman can be creative but it cannot take over his true-self. In the poem Poem at Thirty Nine, Alice Walker conveys the idea of perfect parenthood by talking about how every parent wants the best for their own child. Walker first writes craved voluptuous sharing of good food to illustrate the father being generous and sharing. When Walker employs the words voluptuous and craved it suggested the father is eager to share and he gets pleasure from sharing with someone else and the kindness in him. Every parent has their own punishment for a mistake, however they do not punish for impractical reasons; they do it because they want the best for their child. He taught me that telling the truth did not always mean a beating; advocates this idea of by telling the truth does not always resolve in violence. When Walker used the word always she conveys the image of a child telling lies to a parent to avoid getting in trouble but when a child tells the truth, it does not always mean punishment and disagreements. The apostrophe at the end of the sentence sug gests the persona stopped and reflected on the sentence she was on. Other than parents wanting the best for their children, Walker also conveys the idea of how a child follows their parents footstep and grows into them. The father of Poem at Thirty-Nine was not rich or high up in the society therefore the daughter did not expect much in life. Walker stated I learned to see bits of paper as a way to escape the life he knew to show the audience that the persona was an adventurous person whom understood that money was one of the ways of being her further in life. Walker used the word escape to make the persona to seem trapped and unable to free herself however if she were to be wealthy, she will be able to travel to different parts of places at anytime. In conclusion, all three poems are able to convey and illustrate the attachment between parents and child through the use of different imageries and metaphors. Also the three different poets are greatly influenced by their misfortunate past events or particular incidents. Although they all take part in different places at different times, they all still contain a strong yet intimate bond between parents and child. Believing that love is all around, these poems have proved this idea and certainly influenced a lot of readers point of view towards parents and children.

Industrialization Example

Industrialization Example Industrialization – Coursework Example Industrialization Shortly after the civil war, increases in industrial productions marked this duration. These changes were catalyzed by technological innovations and business innovations as well. The development of railway roads, introduction of new corporate practices and resistance of governmental regulations fueled industrialization. From these changes, corporations had to seek larger workforce as their pull factor as farm migrants, immigrants or even the southern blacks. These workers were subjected to division depending on their race, skill ethnicity and education. These were among the reasons and plights that led to the formation of workers’ union to protect the employees as industrialization intensified. Competition played a major role as every entity wished to kick their competitor out of business to dominate in industrialization at all cost. Availability of raw material such as that used to manufacture steel also had a room to modify this era, those who had the labor force to handle it caused further industrialization while making names for themselves to prove stronger against their rivals. Other factors that lead to rapid growth of industries after the civil war includes; better technology and specialized production, which was boosted by the skilled labor in response to the specified market demands, and the newly created collection of consumers (Boyer 58). New methods of marketing and advertising were attributed to creation of consumer goods’ markets while the use of trademarks, guarantees and brand names were the main indicators. Although unskilled workers were exposed to harm, labor-saving machines were the other lead to industrialization. In conclusion, industrialization was boosted by the spirit of adventure, competition and availability of cheap resources besides the numerous discoveries. Work CitedBoyer, Paul S..  The enduring vision: a history of the American people. 5th ed. Boston: Houghton Mifflin, 2004. Print.

NEPHROLITHIASIS Assignment Example | Topics and Well Written Essays - 500 words

NEPHROLITHIASIS - Assignment Example There are various types of kidney stones based on specific risk factors (Johns Hopkins Children’s Center, 2015). The condition is characterized commonly by severe pain in the lower back and also painful urination. The paper will discuss the risk factors for kidney stones including cultural considerations as well as other risk factors. There are various risk factors for nephrolithiasis. The factors contribute significantly to the development of the disease. One of the significant risk factors is gender and age. The condition is found to be most common in men as compared to women. The risk increases in men as they reach 40 years and continues to rise until 70 years (Simon, 2013). Hence, as men age, there is increased the risk of developing the condition. In women, the risk is high at 50 years while in young age the condition may develop at the last stage of pregnancy (Simon, 2013). In children, the risk is mainly due to genetic factors. However, it may occur due to deformity in the urinary tract as well as in those children born with low weight and are fed through veins (Simon, 2013). The other risk factor is obesity and weight gain. The two have been associated with an increased danger of developing the condition. It has been found that individuals with higher BMIs and large waist have high chances of developing the disease (Simon, 2013). Such people are said to excrete a large amount of calcium and uric acid that raises the risk of getting the condition. The other risk factor is a family history. The presence of the condition in a family means there is increased chances of it occurring among the relatives (Simon, 2013). The geographical factor is another factor. For example, geography may determine the mineral constituents in local water. This may explain increased or reduced incidences of the condition. Moreover, diet is also another main risk factor for the condition. Various types of food have been associated with increased chances of

Movie review 2 Example | Topics and Well Written Essays - 500 words

2 - Movie Review Example As he grows attached to Diego, he becomes lenient and also pursues a love interest-Diego’s neighbor. The Seventh Seal movie is a drama based on the medieval crusade times where the main character, Antonious Bloch faces many hurdles in his life. After he comes back from the crusades, he realizes that there is famine and plagues in his homeland and there is a man (Death) on his trail to kill him (SDG, 2005). Block challenges his assassin to a game of chess where the stakes are high. If block loses, he dies and if he is wins all is well with him and his family. There is a strong message in the film and a moral struggle between doing what is right for oneself and the interests of others. The game of chess decides the outcomes of individual’s lives(Young, 1960. This, in itself, is a moral contentious issue as the stakes are too high to be decided by individual’s game knowledge. Ashes and Diamonds concern the plight of Maciek, a young polish right-wing army man who is instructed to assassinate the new communist secretary (Bradshaw, 2009). He attempts but fails in his first trial, causing the death of two civilians. He tries again but he is not convinced he is doing the right thing. He falls in love with a girl at the hotel where the communist frontrunner stays. He eventually manages to kill the leader but also dies from wounds from a gunshot he sustained (Malcolm, 1999). The moral struggle in this film is portrayed in the conscience of the young soldier. He is not convinced that killing the communist secretary is appropriate and according to his principles. However, as an army officer, he is obligated to follow the orders he is given, killing the communist official. Zhang Yimou’s Red Sorghum is a chines film that covers the chines cultural revolution during the periods of 60s and 70s. It entails the story of a young poor girl who is

Criminal law Assignment Example | Topics and Well Written Essays - 1750 words - 1

Criminal law - Assignment Example I believe that the wearing of the disguises added more intent to the crime. The use of violence also added necessitated the treatment of the crime as an adult offense. Section 8 of the Theft Act 1968 is primarily the law relevant to this case2. Robbery is considered an aggravated form of theft which involves force or the threat of force on a person. The robbery is further aggravated in this case by the wearing of disguises3. In general, the act of Alura includes the various elements of the crime of robbery, where an individual who steals, immediately before or at the time of stealing, uses force or threat of force, on any person, and uses such force or threat of force in order to steal4. The law is accurately portrayed in the article, as the elements of the crimes constituting robbery are presented in the article. What is downplayed however in the discussion is the age of the offender which is below the age of majority. In taking issue with discernment, the fact that the minor was ab le to plan out the crimes and having the foresight and skills to prepare disguises to conceal his identity indicates adequate discernment which should make him liable as an adult offender, therefore be treated and sentenced as such. 2. Graff Diamonds robber Aman Kassaye jailed for 23 years The issue discussed by the article refers to the crime of robbery, the sentence imposed by the courts, and the different aggravating elements which included the commission of the offense. The conspiracy to rob committed by the other conspirators to the crime was also indicated in the article5. I believe that the article covered the major elements pertinent to the robbery. As was discussed in the earlier article, the use of force or the threat or force or violence aggravates theft into robbery6. Moreover, impunity is added to the robbery with the use of disguises to the commission of the crime, hence the sentence of the offenders is in the higher ranges7. The cases of R v. Harding and R v. Eubank d emonstrate the increase in penalty for offenders carrying out armed robberies, with the use of firearms subject to a separate count. The kidnap of the shop assistant also constitutes another crime, which was also treated separately by the court in terms of sentence imposition8. All these elements of the crime combined led to the higher range of sentence imposed on the criminals. The law is more or less accurately portrayed in the article, especially in terms of the higher penalty imposed for the criminals, and the pertinent aggravating circumstances mentioned in the article. The fact that the crime is committed with firearms, with disguises, and with violence indicates elements which the courts would consider in order to establish the existence of the crime of robbery. The article however does not indicate why the sentences are different for the three offenders when they are all conspirators to the same offense. The article also does not mention the damages which were imposed on the different offenders considering that the property stolen amounts to substantial losses for the victims. 3. Gunmen grab diamonds worth ?32m in three minutes The article details the sophistication and the level of deception used by the offenders in order to perpetuate their offense. The article discusses the robbery itself, the use of automatic weapons, the value of the property stolen, and the use of disguises, including the impersonation of police officers in order to carry out the offense9. These details all contribute to the

The Virtual Team Leadership Management Essay

The Virtual Team Leadership Management Essay This review of research examines the process of leadership, Types of Leadership, Functions of leadership, Conflict models, Leadership performance, effectiveness of leader, Leadership outcomes, Self-management in Virtual teams, working skills, Building trust and cooperation through technology adoptions in Virtual teams. Based on the review of the literature and research many hypotheses were proposed regarding the functions of leaders in virtual teams to manage, reduce the conflict and to motivate team members for sustained outcome. Introduction In the discussion of large companies and organizations out sourcing and branching out their teams typical to reach the goals, productivity and consumer satisfaction. To manage organizations turn over throughout all the braches is impossible which have different people working on same task from different places with different timelines and schedules. So, leading these teams need special requirements and skills apart from general organizational behavior. This study concentrates from both leader and team perspective to resolve conflicts and increase teams performance. The use of virtual teams is common now-a-days and more than half of the professional employees are believed to work or already have worked on virtual teams during their career (Martins, 2004; as cited in Wakefield, Leidner, Garrison, 2008). These virtual teams were dispersed geographically and culturally in order help the organization with round the clock work and to allow efficient employees from all over the world. Thes e virtual teams may be used as RD, customer service, etc. Since the virtual teams have great diversity than collocated teams these virtual teams tend to have more conflict within the team. This literature review will briefly describes the challenges faced by virtual teams, types of conflicts involved in the teams, The types of leadership procedures followed by the team leaders in order to reduce team conflict and gain trust, confidence and manage motivation in the team members. This review also deals with effects and causes of the performance and outcomes of the leadership practices. Literature General Idea and Surface Findings The idea of Virtual team Leadership centers it attention over managing the teams, Reducing conflicts, Building trust, cooperation with in the team so that it can perform better and achieve more outcome. In acquired literature researchers concluded to different types of hypotheses which yields the required outcome from the team. The teams mutual awareness can be disrupted by removing the common factors like location , culture between the team members (Cramton, 2001). The electronic interactions among teams members that may be misunderstood and it is not surprise that team conflict is pressing problem in virtual teams (Armstrong Cole, 2002 Hinds Mortensen, 2005). The studies found many type of leadership skills and approach towards team conflict to increase the trust and motivation between team members. Virtual projects often include collaboration of multiple organizations or employee-client relations through which leaders lost ability to influence the workers and hence use of info rmation and communication tools to regain their lost influence for achieving better performance from the team. In some situations for virtual teams will see emergent leadership skill where the active team members will lead the teams according to the situation of the project or proposed work. There is different leadership behaviors proposed by various studies the main leadership skills exhibited by these team leaders will be transformational, transactional and participative behaviors. Some of the studies proposed the success of the team is not only due to a teams efforts but it is collective individual influence the performance of team. The challenges of the virtual team settings can be overcome enhancing the leader ability which can be achieved by the change in management principles (Levasseur, R. E, 2012). Leadership in Virtual Teams Virtual team is a group of individuals who are geographically dispersed, cross functional and they work on highly interdependent and collaborative tasks. For leading these virtual teams will need special leadership skills and practices, the authors like Rosen, Furst, Blackburn did intense research and found nearly six types of leadership practiced performed by virtual team leaders, those can elaborated mainly as establishing and maintaining trust through use of communication technology, ensuring distributed diversity, managing working life cycle, monitoring teams progress, enhanced visibility, enabling virtual team members to benefit from collaborated team work (Rosen, Furst, Blackburn, 2006 as cited in Malhotra, Majchrzak, Rosen, 2007). For me leading virtual teams requires all the leadership and project management skills. The communication through electronically and in person is not same, because the authors stated that the Synchronizing efforts of geographically, culturally and technically diverse team does not happen magically and they stated that its hard to motivate and influence people electronically (Rosen, Furst, Blackburn, 2006; as cited in Malhotra, Majchrzak, Rosen, 2007). Challenges faced by Virtual Teams The virtual teams have different and greater challenges than the traditional workplace environment, The working lines will cross over geographic locations, boundries, cultures, networks and alliances. Since the virtual teams are very diverse, they have very unique set of problem rather than collocated teams. The virtual teams face the issues of trust, communication, goal alignment, shared purpose, skills, resource availability and role clarity (ONeill, Lewis, Hambley, 2008). Virtual team has to overcome the following external and internal challenges. External factors are outside the control of a virtual team and the team has to find a way to manage them for example, like distance, time and technology. Internal factors are those will be within the control of a virtual team, the team can directly influenced or interact with these factors like culture, trust, communication, relationship and leadership (Friedrich, Bleimann, Stengel, Walsh, 2011). The Leadership is the key for any virtual organization setting, the right competencies, attributes, trust and rapport, and management of virtual workers and teams. Elective leadership is the key factor that influences success in a virtual organization. The Maintenance of cultural identity, brand of employment and employee-manager satisfaction requires consistent and regular communication (ONeill, Lewis, Hambley, 2008). Leadership skills are necessary for virtual work. According to ONeill, Lewis, Hambley,(2008) generally leadership included in virtual teams a strongly focuses on relationships, emotional intelligence, a track record and innovation, a focus on process and outcome, and the ability to give positive and constructive feedback. In the virtual organizations, the role of leaders tends to shift from one of controller to one of coordinator or coach and it is necessary for organizations to promote trust and working relationships (ONeill, Lewis, Hambley, 2008). Diversified Leadership Roles in Virtual Teams According to Chen, Yang, Tsou (2008) the diversified leadership roles influences both leadership effectiveness and team trust. There is some factors influence the teams effectiveness they are team trust, propensity, leadership effectiveness. The researchers also found that the trust mediates the relationship between both leader and team effectiveness. Synchronous ICT ( Information and Communication Technology) tools can be different in terms of social presence and information richness and text, audio- and video-conferencing systems are classified under these tools. From e-mails, discussion forms, and bulletin boards, to workflow, scheduling and other project management applications the ICT tools vary in wide ranges. The success of the virtual teams is clear purpose, goals always should be measurable, appropriate number of individual in the team, establishment of guidelines, communication, decision making and processes. The behavioral complexity theory clearly stressed on importance of leader in improving their team effectiveness by their diversified leadership roles (Kayworth Leidner, 2002; as cited in Chen, Yang, Tsou2008). The roles of leadership are categorized in to three types they are, interpersonal contact, information processing and decision making. The type of challenges that such as ICT-enabled communications, cross-cultural communications, global logistical design, technological complexity are more prevalent in the virtual teams. Diversified leadership roles, leadership effectiveness, and propensity to trust all positively influence team trust, in turn will contributes to two types of indicators of team effectiveness, performance and satisfaction (Chen, Yang, Tsou, 2008). Building Trust and Cooperation Project managers are the key people for making their teams successful. When the group was set virtually they go to face to face meeting using communication technology, but these meeting will affect both cost and time for travel during the project (PMI 2004). The researchers had a doubt in mind that weather effective management of information and communication technology offer VT leaders to regain the lost control over influence and performance over their virtual or not. Here the researchers proposed research model to find out how technology adaption will relate to the building trust and cooperation in virtual teams. The descriptive findings of study suggests that it is important to adopt to the new technology frequently, According to Thomas Bostrom (2008) The leaders failed to recognize technology adaptation although they recognized inherent tradeoff . Information and communication technologies usage failures will have a domino effect on productivity (Thomas Bostrom, 2008) this mea ns if the leaders fails to influence the team members and lost control over management power the whole team mechanism will lose its balance. Hence leaders can affect the teams outcomes by managing adaptions of their team information and communication technology. Project managers doing virtual projects must look at the big picture and not micromanage, (Fung, 2005: as cited in Jedd, 2006). Leader of virtual team should ensure standards are met and they should intervene with the teams activity when there is a problem, like noncompliance of standards. They get to know the each and every team member and learn how to motivate them and communication preferences. It is suggestive that the people are happier when they left alone to do their work and team empowerment was positively related to process improvement and customer satisfaction vice versa. The project leaders first they should understand clearly about the project and its objectives they are working on. After that they have to determine the essential skills required for the projects to select the subordinates. Trust is developed through guidance, not by micromanaging (Jedd, 2006) Leadership in Self-Managed Virtual Teams In most of the organizations virtual teams are typically project based with a limited time of life span and little deliverables. These teams are self-managed and do not have any designated leader to lead those teams (Yukl 1998; as cited Carte, Chidambaram, Becker, 2006). In this electronic context, might be better viewed as a collective effort distributed among team members characterized by the sharing and rotating of leadership roles (Zigurs 2003; Avolio 1999; as cited in Carte, Chidambaram, Becker, 2006). Although teams typically do not have any leader assigned these teams will have external supervision. Within such teams we can find diverse qualities of leadership behaviors exhibited by team members. The study was conducted on 22 virtual teams which had under graduate students of three university, this experiments had diffusion threat and time threat to external validity. Because of the communication exchanges among high performance teams characterized by high level of directive leadership and the behaviors exhibited among the teams mate during leaders were not persistence in accordance of time. For me this research gives a better idea that, the Article focused more on identifying emergent leadership behavior. It found that leadership behavior was strongly associates with performance of these self managed teams. Author suggests that shared monitoring and concentrated producing behaviors were more likely to exhibit by high performing teams. Subordinates exhibit the leadership behaviors early in teams life which are more predictive of success than those exhibited later during the process of emergent. The two likely bi products of the shared commitment to high quality teams outcomes are better relational development and greater trust among team members (Carte, Chidambaram, Becker, 2006). In order to ensure the self managed teams are more successful both individual and collective leadership behaviors plays major role. Model of Conflict, Leadership, and Performance in Virtual Teams Virtual teams are common in large organizations now-a-days and more professional employees are believed to work or already worked on virtual teams during their career. These virtual teams were dispersed geographically and culturally in order to facilitate the organization with round the clock work and to allow qualified professionals from all over the world. These virtual teams may be used as RD, customer service, etc. Since the virtual teams have great diversity than collocated teams these virtual teams tend to have more conflict within the team. This study mainly concentrates on the model of conflict, Leadership and the performance of virtual teams with conflict. The leaders are subjected to Quinns (1984) model of leadership and evaluate their performance with respect to conflict solving skills. The data for this study was collected from the virtual team members employed by a major U.S telecommunication corporation and virtual team members representing five firms in Korea. The firms and their location were chosen based on researchers personal contacts. The test measurements was based on hypotheses of different models like The monitor role and task conflict, Use of technology mediated communication, leadership role and team conflicts, Coordinator role and process conflict, Mentor role and relational conflict, Facilitator role and form of conflict and leadership roles and leader effectiveness, Leader effectiveness and team performance. All the teams are subjected to participate in electronic communications likes emails, group discussions, messaging, and video conference. The teams leaders will virtually guide the teams to resolve the conflicts between the team members. This research is motivated by interest in understanding how teams leaders can be effectively manage the conflicts with in virtual teams. Factors such as cultural diversity, geographical dispersion, few face to face meeting, increased complexity gave the momentum to virtual teams and it is critical to identify the factors contribute to virtual teams success. The leaders involving with more transformational, directive and participative behaviors of leadership approach had the greater team success. The internal leadership roles will improve in managing the teams conflict and leadership with these traits will be a better leader and the team will perform well in virtual environment. Transformational and Transactional Leaders Ruggieri, 2009 stated that the effects of transactional and transformational leadership on groups in which people interact in a virtual manner were analyzed and specifically the level of satisfaction and perception of the style adopted were evaluated. Most of the leaders who conducts transactional leadership will perceive the relationship as an exchange process between leader and follower (Bass Avolio, 1993; as cited in Ruggieri, 2009). Namely there are four principle factors that are categorized under transformational leadership: charisma, inspirational motivation, intellectual stimulation, and individualized consideration (Bass Avolio, 1993; as cited in Ruggieri, 2009). The results suggest that the both transformational and transactional leadership perceived equally positive figures, Transformational leaders are intelligent and sensitive in many aspects of the leadership roles. Some of the leaders are oriented more towards the developing the relations of the subordinates rather than focusing on the goal of the team, these are known as charismatic leaders. They concentrate more on future and development of the workgroup. Since these leaders are involve in developing the personal relations and future minded they tend to induce more positive attitude in subordinates and motivates them to goal achievement. Apart from being intelligent these leaders are stuffed with more creativity and originality. On the other hand, some of the leaders are more tasks oriented rather than focusing on building relations; they are self esteemed and authentic about the job definition (Ruggieri, 2009). There are almost similar negative adjective coming to these two types of leaders. The Multilevel regression analyses indicated that leaders mode of care reasoning was more positively related to follower reports of transformational leadership but not transactional leadership (Simola, Barling, Turner, N. 2012). The transformational approach had many dimensions of the leadership process. Generally, the process involves initiating, developing and carrying out changes in organization. Transformational leadership includes nourishing and empowering followers. Since the transformational leaders tend to show charismatic behaviors, these leaders can become role models to their followers. Transformational leaders encourage others and celebrate their accomplishments ( Simola, Barling, Turner, N. 2012). By the end transformational leadership induces positive attitude in minds of followers making them feeling better overall and increase their contributions for achieving common goals. The transformational leadership is more efficient than the other type of leaderships due to its authentic factors like motivation and trust, where other types of leadership will have some sort of inconsistency and trouble maintaining the relations with the subordinates. The Effects of Leadership Style and Communication Medium The authors explained the process briefly with their outcomes and effects on the subordinates in the teams. Actually leaders leading the teams virtually by using communication technology as a medium where the subordinates are geographically isolated. The purpose of the study is to evaluate the leadership and sort out the best possible approaches of the leaders to achieve success for the teams; this may include vast variety of approaches. Since all the teams are handled virtually the communication between the team members will be in different kinds like text messaging, emails, video conference, tele conference , discussion and many more (Laura, Thomas, Theresa. 2007). This study gives a better idea how the leaders are approaching the team members and type of interactions using by them to get the job done. Study was the conducted with 30 graduate and under graduate students from the department of psychology acting as participants in six experimental conditions. Purpose of this study to evaluate the leaders by conducting experiments in all possible conditions and ensure that all the leaders are successful with the teams and typically time taken to complete the task on individual basis and as a team According to my opinion the success of the team depends up on the type of style leader is using on the team mates and their interaction, since all the communication is virtual there are lot of constrains taken in to consideration like time, schedules, cultural and thought barriers, technical issues and every aspect will affect the teams performance (Laura, Thomas, Theresa. 2007). Conclusion Finally, leading virtual teams requires all of the leadership and project management skills. The communication through electronically and in person is not same, Behavior of the emerging leader is associated to the performance of the self managed virtual team. Leaders can affect the teams outcomes by managing adaptions of their team information and communication technology. The two likely bi products of the shared commitment to high quality teams outcomes are better relational development and greater trust among team members (Carte, Chidambaram, Becker, 2006). In order to ensure the self Transformational leaders are intelligent and sensitive in many aspects of the leadership roles (Ruggieri, 2009). Leading virtual teams requires all the leadership and project management skills. The communication through electronically and in person is not same, because the authors like Malhotra, Majchrzak, Rosen, 2007 stated that the Synchronizing efforts of geographically, culturally and technicall y diverse team does not happen magically and they stated that its hard to motivate and influence people electronically. According to my opinion the success of the team depends up on the type of style leader is using on the team mates and their interaction. The change in management principles can enhance the leaders ability to overcome challenges that virtual teams present (Levasseur, 2012). Hopefully, as a result, leaders everywhere will better understand what to do to enhance the performance of their virtual teams. The internal leadership roles will improve in managing the teams conflict and leadership with these traits will be a better leader and the team will perform well in virtual environment.

The Catcher in the Rye - Character Analysis of Holden Caufield Essay

The Catcher in the Rye - Character Analysis of Holden Caufield In J.D. Salinger's novel The Catcher in the Rye, the main character, Holden Caufield, describes in detail the parts of his life and his environment that bother him the most. He faces these problems with a kind of naivety that prevents him from fully understanding why it is that he is so depressed. His life revolves around his problems, and he seems helpless in evading them. Among others, Holden finds himself facing the issues of acceptance of death, growing up, and his own self-destructiveness. One of the hardships Holden must cope with is his inability to come to terms with death, in particular that of his younger brother, Allie. Holden seems to have experienced a rather happy and carefree childhood; he lived with his siblings, Phoebe and Allie, and had his older brother D.B. to look up to. Then Holden suddenly is faced with the realization that he has to grow up, and learn to live without Allie. The initial reaction is painful; Holden breaks his hand in a fit of emotion soon after the death. By the time Holde...

Ict Impact on Accounting Essay

Introduction  The purpose of this commentary is to explore how information and communication technologies (ICT) have forever changed many aspects of business and accounting practice and, as a result, offer new and exciting research opportunities to accounting professionals and academics. In today’s computerized, interconnected, global business environment, the accounting profession must deal with a host of complex issues that never existed in the past—for instance, how to capture and record new business transactions and events, develop value-added business and information processes, create new value-chain and supply-chain opportunities, disseminate useful knowledge to a wide array of information consumers, and provide assurance services across the entire spectrum of economic activities reflect some of the more compeUing topics of interest. Accounting researchers can add value to the profession by investigating these issues, among others, and presenting scientific results in a clear and understandable fashion to practicing accountants. An important message of this commentary is that researchers in accounting information systems (AIS) and other areas of accounting, such as financial, auditing, tax, and managerial, should work together on projects, as each party can learn a great deal from the other. Synergistic relationships arising from such teamwork hold great potential to yield high-quality research results that can have notable impact on the accounting profession. THE NEW BUSINESS AND ACCOUNTING LANDSCAPE Over the past centuries, business practices and accounting procedures developed and matured a great deal, yet at a relatively predictable, slow, and controlled rate. We stand squarely, proudly, and respectfully on the broad shoulders of those who came before us, as their guidance, wisdom, and insight masterfully steered us to this place and time in the profession. However, in the apparent twinkling of an eye, ICT has disrupted our peaceful existence by radically transforming the manner in which ^^ Accounting Horizons/March 2002 business is conducted across the world and alerting us to the many challenges that lay ahead. How Technology Affects Business Practice There is little doubt that ICT has contributed immensely to the magnitude, speed, and acceleration of change in business practice over the past three decades. Rapid changes in the business world place immense pressure on business executives to stay ahead of the competition hy leveraging ICT to dramatically and continually redesign business processes and models. Using ICT to Create a Digitally Integrated Entity Figure 1 depicts an ICT infrastructure that envelopes and permeates the inputprocess-output value chain of a business entity. Encapsulated by this ICT infrastructure, digitally integrated business entities capture economic events as they unfold, process information with instantaneous speed and ubiquitous availability, and disseminate valuable decision-making information and knowledge throughout the organization. The blending of ICT and business process integration manifests itself in enterprise resource planning (ERP) systems, which serve as the foundation for linking multiple, related business entities into integrated supply chains. Using ICT to Integrate the Conventional Supply Chain When related entities link their internally integrated information systems to one another, the value ofthe interconnected network potentially becomes greater than the sum ofthe participating firms* isolated systems. The supply chain illustrated in Figure 2 depicts how a digitally integrated business environment might look, assuming that conventional relationships among upstream and downstream partners remain intact. Suppliers can monitor upcoming production schedules of manufacturers to ensure that the proper amount and mix of raw materials arrive on time where needed. Upon receipt of raw materials, the manufacturer could send electronic payment to the suppliers. Conversely, the manufacturer might look upstream to ensure that primary and secondary suppliers have sufficient capacity to meet its upcoming production demands. Looking  downstream, a manufacturer can monitor inventory balances and movement patterns ofits product hnes to ensure that distributors have sufficient quantities of products on-hand. When new patterns emerge, for instance the activity rate for product A increases significantly for distributor X but decreases for distributor Y, the manufacturer can adjust its production and shipping schedules accordingly. Looking further downstream, distributors can monitor shelf patterns at retail locations, thereby making sure that product stock-outs do not occur. Finally, retailers can monitor changing consumption patterns of customers and adjust product mix and shelf locations correspondingly. Using ICT to Create New Business Models When ICT first arrived on the business scene, managers initially automated existing processes, rather than envisioning how ICT could be used to conduct business in new and innovative ways. Eventually business managers hegan to understand the potential of ICT to support radical changes in internal business practices; hence, they viewed the development and implementation of ERP systems as value-added endeavors for their business organizations. To some extent, business entities are experiencing a similar evolutionary adaptation to ICT in the realm of integrated supply chains. That is, the previous example reflects how business managers are using ICT to automate existing Blending Information and Communication Technology ujitk Accounting Research 67 FIGURE 1 The Digitally Integrated Business Entity Qualitative & Business & information & Quantitative Information Knowledge / Inputs Processes Low Value High Value Value-Chain FIGURE 2 The Digitally Integrated Conventional Supply Chain Suppliers Manufacturers Distributors Retailers Customers supply-chain models. However, ICT further allows new supply-chain and business models to emerge. For example, the hybrid supply chain shown in Figure 3 depicts a scenario where manufacturers deal directly with retailers, thereby bypassing the entire distributor network. For instance, assxime that a manufacturer receives real-time inputsfromretailers, via shelf sensors and cash registers, regarding the shelf location of each product, the rate at which the product is being purchased, the types of discount coupons being redeemed, and the number of units remaining on store shelves. Leveraging on such intelligence 58 Accounting Horizons/March 2002 FIGURE 3 The Digitally Integrated Hybrid Supply Chain Suppliers Manufacturers Distributors Retailers Customers gathering, the manufacturer could monitor stocks and flows at retail stores, and continuously fine-tune its production and shipping schedules. Additionally, manufacturers and retailers could enter into agreements where manufacturers assume stocking responsibihty and retain legal title until the products are sold. A scenario of this nature, often referred to as â€Å"vendor managed inventories,† gives manufacturers greater control over their  products, while reheving financial and human resource burdens heretofore imposed on retailers. Taken one step further, manufacturers might begin to wonder why they use retailers at all, since they can create virtual storefronts on the Web, thus dealing directly with customers and allowing for creation of the virtual supply chains illustrated in Figure 4. Such economic arrangements, legitimatised under terms and conditions specified in â€Å"collaboration partner agreements,† are very efficient, as they reduce the number of layers from suppliers and customers, thereby dramatically increasing the firm’s response time and adaptability. Last, but certainly not least, ICT offers new and exciting business models previously not possible, such as virtual enterprises depicted in Figure 5. Using this type of ecommerce configuration, a virtual enterprise can establish complex interdependencies with suppliers, manufacturers, and customers, thus offering a wide array of goods and services to consumers. The virtual enterprise is organic in nature because the structures, relationships, rules, procedures, and houndaries of business relationships can adapt to ever-changing environmental conditions. ACCOUNTING AND INFORMATION SYSTEMS—SIMILARITIES AND DIFFERENCES The emergence of ICT over the past few decades led to a new business and academic discipline—information systems (IS). Given that the vast majority of business event processing in organizations deals with accounting transactions, it is no surprise that the disciplines of accounting and IS share a high degree of commonality; yet key differences exist between the two disciplines as well. Blending Information and Communication Technology with Accounting Research 59 FIGURE 4 The Digitally Integrated Virtual Supply Chain Suppliers Manufacturers Distributors Retailers Customers FIGURES The Digitally Integrated Virtual Enterprise Similarities between Accounting and Information Systems The input-process-output value chain of a business entity sbown in Figure 1 reflects one area of convergence between the accounting and IS disciplines. For instance, both disciplines examine ways to maximize tbe efficiency and effectiveness of recording economic data, wbere issues sucb as editing and validating input data are of paramount concern. Additionally, botb disciplines investigate various approacbes to automating the immediate capture of economic events at their source as they occur via ^^ Accounting Horizons /March 2002 computer-to-computer interactions, point-of-sale applications, self-service features, and so on. Regarding tbe processing of economic events, botb disciplines seek to integrate ICT into business processes and ensure the security of corporate databases. Tbe accounting and IS disciplines also endeavor to disseminate reliable and timely information to decision makers, and advance understanding witb respect to managing business knowledge tbrougbout tbe organization, Tbe accounting and IS disciplines also seek ways to improve modeling techniques aimed at conveying semantic representations of intra- and inter-enterprise systems. Scbolars wbo engage in intellectual pursuits of this nature categorize tbeir researcb as design science. Such researcb is vitally important to tbe creation of sound â€Å"architectural drawings† and â€Å"engineering plans† for building reliable systems. Tbe accounting and IS disciplines furtber investigate issues tbat fall into the realm of social science. For insttmce, at tbe individual level, researcbers explore various ways to involve users in systems  development and implementation projects, improve decision making via decision-support and group-support systems, and create system interfaces designed to enbance tbe efficiency and effectiveness of human-to-computer interactions. At the organizational level, the ultimate goal is to create information systems tbat best leverage firm resources to maximize profitability and competitiveness, Witb this objective in mind, researchers strive to use ICT in ways tbat support business process (re)design efforts, improve intelligence gatbering, sucb as data warebouses, data marts, and knowledge bases, and produce tbe new business models reflected in Figures 2 througb 5. Differences between Accounting and Information Systems Accounting can be viewed as a specialized information system aimed at recognizing, measuring, recording, processing, and reporting economic events affecting business entities. A noticeable divergence between tbe accounting and IS disciplines centers on the economic implications of business events. Tbe accounting discipline expends a great deal of effort deciding wbicb economic events must be recognized and how they sbould be measured. Economic concerns of tbis nature are not addressed in tbe IS literature, as event and measurement rules are taken as given. Once these important issues are resolved and codified, qualified economic events must be recorded, processed* and reported. As mentioned earlier, botb disciplines investigate similar intra-enterprise issues; however, tbe IS discipline is most concerned witb technical aspects of incorporating ICT into organizations, whereas tbe accounting discipline is most interested in leveraging ICT to improve business performance wbile simultaneously maintaining effective internal controls. With respect to system design matters, accountants help to insure that sound internal controls are developed and integrated into information systems, such as (1) editing and validating input data, (2) tracking the integrity of information tbrougbout processing, storage, and retrieval activities, (3) maintaining reliable audit trails, and (4) securing operating systems, networks, software applications, and databases so tbat only properly autborized individuals bave access to financial information. To the extent tbat internal controls of this nature cannot be incorporated into tbe system, accountants must design compensating controls around the system. Regarding business process (re)design efforts, IS researcbers again tend to focus on tecbnical matters, sucb as how to build  systems tbat are adaptable to various business process models. In contrast, tbe accounting discipline focuses on developing innovative Blending Information and Communication Technology with Accounting Research 61 ways to (re)design business and information processes to improve the reliability, relevance, and timeliness of financial and nonfinancial business reporting. For example, accounting researchers might redesign business processes to incorporate a more comprehensive set offirmperformance indicators, such as balance scorecard metrics, whereas IS researchers concentrate on how to technically capture and process such input. On the output side ofthe value chain, the business vs. technical distinction between the accounting and IS disciplines emerges once again. The accounting discipline takes a â€Å"decision usefulness† approach to reporting business information. Researchers in this area expend a great deal of effort identifying the nature of financial and nonfinancial information needed by decision makers, translating critical business information into knowledge, integrating knowledge bases throughout the organization, and designing individual- and group-level decision support systems. Although the IS discipline is also involved with information dissemination, knowledge management, and decision support, IS research focuses not on content issues, but on the technical aspects of using ICT for such purposes. Business process (re)design efforts cEin extend beyond the intra-enterprise boundary to include inter-enterprise linkages, such as those represented by Figures 2 through 5. Creating and maintaining externalities of this nature beget a host of business and accounting risk issues for trading partners. For instance, because trading partners are concerned about potential business interruptions during the implementation and operation of inter-enterprise systems, contingency and backup plans must be developed and tested. Trading partners also monitor and control external transactions and agreements to ensure that all parties in the inter-enterprise network live up their trading partner arrangements, else a weak link in the chain couid have serious business and financial implications for all interdependent trading  partners. While the accounting discipline focuses on these types of implementing, monitoring, and controlling issues, the IS discipline concentrates on the technical aspects of establishing and maintaining inter-enterprise relationships. Finally, the accounting discipline provides public assurances regarding the extent to which financial statements fairly refiect the financial position ofthe enterprise and the ICT infrastructure is reliable. The information systems discipline is uninvolved with providing such assurances. These similarities and differences between the accoimting and IS disciplines form the basis for the accounting value chain, presented next. THE ACCOUNTING VALUE CHAIN The accounting value chain shown in Figure 6 adapts and extends concepts imbedded in enterprise (Porter and Millar 1985), assurance (Elliott 1994), and information (Elliott 1995) value cbains. Using the accounting value chain as a guide, this section addresses one ofthe most important questions and challenges to the accounting profession. That is, how can accountants add vEilue to business organizations in today’s computerized, interconnected, global business environment? Capturing Economic Events On the low-value end of the spectrum fall the traditioned functions of identifying, measuring, and recording accounting transactions as they pierce the boundary of the entity. Since most of these functions are routine and predictable, cleverly written computer programs can handle most of these activities. Sometimes, economic events unfold that are new or unusual to thefirmand require that a properly trained accountant intervene. 62 Accounting Horizons / March 2002 FIGURE 6 The Accounting Value Chain Implementing, Monitoring, & Controlling Externalities entifying, . Measuring & Recording Accounting Phenomena Designing. ^ Generating. Integrating \ Managing & Innovating & Integrating Business/Information / / Business Processes // Knowledge Developing, Providing & Reporting Assurance /: Low Value IT Can Perform †¢ Computerized, Interconnected, Global Business Environment High Value IT Can Assist †¢ However, on the whole, data-capturing tasks performed by accountants in the past have been supplanted by infonnation technology. Because real-time event-capturing processes are mature and reliable, accounting researchers have few opportunities in this area to add incremental value to exttint theory or practice. Processing Economic Events The next phase of the accounting value chain deals with converting data into meaningful information streams. As with input activities, computerized processing of accounting transactions is routinely automated. Reliable accounting controls are built into most infonnation-processing systems, hence the integtity of such systems is quite high. For instance, automated checks and balances, coupled with security features, can insure that data are not lost, corrupted, or altered during processing, storing, and retrieving activities. Future research in this area will not concentrate on ICT alone; rather, it will focus on how to leverage ICT to develop and integrate innovative business process models. Disseminating Business Knowledge The high-value side of the accounting value chain deals with generating, managing, and integrating business knowledge. As suggested by Elliott (2001), knowledge leveraging is the most important and distinguishing competency of professional accountants. While many information technology tools exist to assist in this regard, such as database query languages, data warehouses, and data marts, it is humans who ultimately apply reason, judgment, and interpretation to informational patterns—which in turn begets new knowledge. Accountants can play valuable roles in identifying, Blending Information and Communication Technology with Accounting Research 63 processing, and utilizing business knowledge, and disseminating such knowledge to other information consumers inside and outside ofthe organization. Developing Externalities A relatively new arena where accountants can add value to the business organizations concerns the development of external linkages to other firms in the environment. As discussed previously, business networks of this nature allow for the formation of emerging e-commerce models across value and supply chains. However, the creation of externalities evokes a host of implementing, monitoring, and controlling concerns relevant to accountants. For example, when a firm establishes digital connections with another firm, the rules of engagement must be carefully specified. That is, an exchange protocol must be agreed upon and collaborative partner agreements must detail the responsibilities, authorizations, and restrictions of each party. Once external linkages are in place, each party must monitor and control informational flows and exchanges to insure that the privacy, confidentiality, and security rights of affected parties are protected. Since the development of external digital linkages has significant internal control implications, accounting researchers face a host of new opportunities in this regard. Providing Assurance There are many new and exciting opportunities where the accounting profession could add value to managers, investors, and society through an expanded line of assurance services. The most notable, yet traditional, form of assurance is manifest in the auditor’s opinion regarding the fairness offinancialreporting. However, the heavy dependency on ITC within and across business organizations has opened doors to an entirely new line of potential assurance services. For instance, the American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) considered business-to-consumer assurance in the form of WebTrust^†. More recently, the AICPA/CICA rolled out a product called SysTrust^†, which reflects a type of business-to-business assurance. Other assurance services will Hkely emerge over time, such as assurance over the quality and reliability offirms*business and information processes, located in the  middle ofthe accounting value chain, and assurance over knowledge management tools and techniques, located on the upper end ofthe spectrum. Last, but certainly not least, a new breed of e-commerce assurance service opportunities will likely emerge as firms begin to link their internal systems to one another, thereby forming unique and innovative e-commerce models. Synergistic Research Opportunities in Accounting The accounting value chain illustrated in Figure 6 provides a structure for pondering and framing a wide array of research questions for accounting scholars. The more prominent issues investigated by accounting information systems researchers are reflected in an upcoming AIS research monograph sponsored by the Information Systems Section of the American Accounting Association.’ Since most of these issues have been directly or indirectly addressed above, this section identifies representative areas where accounting information systems and other accounting researchers can collaborate on research projects. ‘ Arnold, V, and S. Sutton, Researching Accounting as an Information Systems Discipline, Information SyBtems Section of the American Accounting Association, forthcoming. ^Accounting Horizons/March 2002 Business Reporting Taxonomies The AICPA, among dozens of supporters, is involved with developing a technologybased framework to allow for the automatic extraction and exchange of financial and nonfinancial information across multiple, disparate software applications. Realization of this framework will facilitate many desired goals, such as the creation of global supply chziins, immediate dissemination of financial statements to the public, transmission of regulatoryfilingsto governmental agencies, and so on. The technology behind this framework is called extensible Business Reporting Language (XBRL), also known as the digital language of business. More infonnation about XBRL can be found at httpi/Avww.xbrl.org. In order to realize the full potential of XBRL, each data item in a corporate database must be precisely defined and related to other data items. The end result of this mapping process is called a taxonomy. For example, if all firms engaged in producing widgets agree on a standardized taxonomy for their industry and map their corporate data accordingly, then financial and nonfinancial information could fiow freely across the industry, regardless of the types of software and hardware being used by the firms. Taken a step further, if trading partner firms involved with the industry’s supply chain have access to the taxonomy, then they, too, can easily share business information. This example can be extended to a global setting as well. Research opportunities in this area seek to develop taxonomies to be used for various industries, regulatory agencies, accounting jurisdictions, supply chains, and so on. For instance, AIS researchers could collaborate with financial accountants on the development of XBRL taxonomies focused on financial reporting, including global taxonomies, and with managerial accountants on taxonomies dealing with internal reporting and supply chains. Continuous Financial Reporting In an effort to be more responsive to information consumers, publicly traded companies are considering the merits of providing financial statements on a more frequent basis than the current quarterly reporting period. Many issues and concerns arise with respect to continuous financial reporting, such what is meant by continuous (e.g., monthly, weekly, daily), how to deal with accruals, deferrals, and estimates in a continuous reporting environment, and the impact of continuous reporting on the capital market. Regarding the latter issue, financial and AIS researchers could simulate and compare various reporting frequencies, such as quarterly-to-monthly vs. quarterly-toweekly, and conduct either behavioral or experimental economic studies to investigate the impact of more frequent reporting on stock price valuations and market volatility. Continuous Assurance To the extent that continuous financial reporting becomes a reality, the accounting profession must deal with the concomitant demand for continuous, or at least more frequent, assurance. The potential research issues in this area include: (1) the type of assurance to render—audit or review, (2) the marketplace demand for continuous assurance, (3) the impact of continuous assurance on the audit process, and (4) ways that audit firms can leverage ICT to render an effective yet efficient audit under these circumstances. For example, auditing and AIS researchers could collaborate on projects investigating the efficacy of various types of ICT, such as embedded audit modules, for monitoring client transactions and activity levels and insuring that firms  do not change financial information on their Internet sites eifler the auditors have provided assurance. Blending Information and Communication Technology with Accounting Research 66 Quality of Earnings The possibilities of continuousfinancialreporting and related assurance beget questions concerning quality of earnings. For instance, to what extent will more frequent reporting affect a firm’s ability to manage earnings since accruals, deferrals, and estimates must be more closely tied, in real-time, to related economic events? Could a credit sale transaction captured at a cash register include estimated allowances for doubtful accounts and returned goods based on a percentage ofthe sale amount? Will more continuous assurance affect the nature and extent of earnings management attempts if the firm believes that auditors are more likely to detect such activity in a continuous assurance scenario? AIS and audit researchers can certainly team up to tackle such issues. Market Value of Accounting Systems The impact of ICT on accounting systems has evolved from fairly simple general ledger applications to extremely complex ERP systems. When firms adaptfromone type of system to another, they typically incur huge outlays offinancialand human capital. Questions arise regarding the underlying value of embarking on enormous capital projects of this nature. One aspect of â€Å"value† can be viewedfromthe perspective of investors. For instance, how do investors respond when a firm announces that it plans to adopt an ERP system? While this question deals with investors’ initial beliefs regarding ERP adoption, a follow-up question could focus on the extent to which ERP systems actually improve firm performance over time. Recently, AIS and financial accounting researchers joined forces to examine the first question (Hayes et al. 2001). Reading a study of this nature can help AIS and non-AIS researchers envision the end result of such collaborative efforts. Internal Value of Accounting Systems In a similar vein, researchers could investigate the value of enterprise-wide information systems to internal decision makers and business processes. For example, to what extent do ERP systems improve the timeliness, reliability, and  relevance of decision-making information throughout thefirm?Do enterprise-wide systems offer a realistic framework for creating value-added data warehouses and data marts? To what extent can the firm attribute quality improvements in critical success factors, such as services, products, processes, and morale, to enterprise-wide systems? AIS and managerial accounting researchers could collaborate on these and related issues. Decision Support Systems Advances in ICT facilitate the development of a host of potential decision-support systems at both the individual and group level. For instance, decision-support systems can be developed to help design effective internal control structures, configure optimal business processes, and assess business and audit risks. Issues such as interface design, information content, training value, and user reliance are some ofthe more fruitful areas of inquiry. Depending on the context ofthe proposed decision support system, AIS researchers can work with financial, managerial, tax, and audit researchers. Knowledge Management One of the more promising areas of value creation for oi^emizations is to capture, store, process, and disseminate business knowledge. Firm- and industry-spedfic knowledge is accumulated over time on key issues such as research and development, marketing strategies, customer relations, process quality, and so on. A â€Å"best practices’* knowledge base dealing with topics of this nature can be developed so that institutional 66 Accounting Horizons /March 2002 knowledge can be transferred across persons, settings, and time to facilitate organizational and individual learning and growth opportunities. AIS and managerial researchers can investigate critical design issues in knowledge management systems and ways to encourage employees to rely on such systems as electronic colleagues. Risk Assessm.ent and Management When firms switch from one accounting system to another, say from a traditional general ledger system to an ERP system, the nature and extent of business, internal control, and audit risks can change considerably. For instance, ERP systems are more likely than general ledger systems to cause business interruptions due to the tightly integrated nature of ERP systems coupled with programmed workflow automation from one business process to another. In addition, security risks are often heightened with ERP systems, since corporate information is stored in a relational database and a compromise ofthe database, via viruses, hackers, employees, and the like, can ripple throughout the organization. Company managers and internal and external auditors must be aware of risk differentials across accounting systems and revise contingency strategies, internal controls, and audit plans accordingly. AIS, audit, and managerial scholars can develop projects aimed at delineating risk profiles of various technology-based accounting systems. Once unique risks are identified, AIS and audit researchers can examine the extent to which external auditors are aware ofthe unique risks posed by different systems and how they either do or should adjust audit plans in response to differential risk profiles. A recent study by Hunton et al. (2002) represents an example how AIS and audit researchers are working together in this area. Systems Reliability Assurance The new SysTrust^† assurance service proposed by the AICPA/CICA holds great potential as a revenue generator for CPA/CAfirms.SysTrust^† attests to the rehability of a firm’s information systems. For example, company management would make assertions about one or any combination ofthe following reliability dimensions of its information systems: availability, security, and integrity and maintainability.^ Additionally, management can narrow the scope ofthe system to which the assertions apply, such as accounts receivable only, all financial applications, or the entire ERP suite of applications. Then, independent auditors are hired to test for compliance with stated assertions and offer related assurances to the public in the form of an opinion. A firm could voluntarily request a SysTrust^† engagement to provide comfort to current and potential trading partners, or a potential trading partner might demand that the other partner receive such assurance before entering into a contractual arrangement. AIS, audit, and financial researchers can collaborate on projects designed to investigate various issues, such as (1) the perceived value of placing assurance on various combinations of systems reliabihty dimensions, (2) how companies and audit firms can conduct cost-benefit analyses of SysTrust^† engagements, and (3) risk factors affecting the market demand for systems reliability assurance. These four dimensions of systems reliability represent the four principles of SysTrust^**. Blending Information and Communication Technology with Accounting Research 67 SUMMARY As highlighted throughout this commentary, information and communication technologies have radically transformed the nature of business and accounting practice. Accordingly, the manner in which accountants can potentially add value to economic entities and society is undergoing a metamorphosis. As suggested by the accounting value chain shown in Figure 6, many traditional accounting tasks dealing with recording and processing of accounting transactions can be reliably automated. Thus, accountants add little incremental value to organizations in this regard anymore. Rather, an accountant’s worth is now reflected in higher-order critical-thinking skills, such as designing business processes, developing e-business models, providing independent assurance, and integrating strategic knowledge. Many of the research issues reviewed in this commentary are interlaced with related topics in financitd accounting, auditing, managerial accounting, and taxation. Methodological approaches used to investigate accounting information systems research questions, such as scientific modeling, archival analyses, and behavioral experiments and qualitative inquiries, are also common across accounting domains. Given such complementary interdependences, the academic community would be enriched if AIS scholars were to collaborate on research projects with other accounting reseairchers, where possible, as resulting synergistic relationships will most certainly produce highquality, relevant studies that could drtimatically shape the future of the accounting profession and business practice. REFERENCES Elliott, R. K. 1994. Confronting the future: Choices for the attest function. Accounting Horizons 8 (3): 106-124. , 1995, The future of  assurance services: Implications for academia. Accounting Horizons 9(4): 118-127, . 2001. A perspective on the proposed global credential. Accounting Horizons 15 (4): 359372, Hayes, D,, J. Hunton, and J. Reck. 2001. The impact of ERP announcements on stock prices. Joumal of Information Systems 15 (1) (Spring): 3-18. Hunton, J., S. Wright, and A, Wright. 2002. Unique internal control issues in ERP environments. Working paper. University of South Florida, Tampa, FL. Porter, M. E., and V, E, Millar. 1985. How information gives you a competitive advantage. Harvard Business Review 63 (4): 149-160.

Body soul destinction Essay

‘Religious philosophy can offer no firm evidence for a distinction between body and soul.’ Discuss. Humans appear to have both a body and a mind, the body which is related to physical movements and appearances. And the mind which relates to feelings and emotions, qualia. Many philosophers therefore make a distinction between the mind and body, the dualist view that a person is made of two separate substances. On the other hand, some philosophers take a monist/ materialist view that the mind and the body are the same substance. This is a contentious area of philosophy, and has created a debate known as â€Å"the mind, body problem†. Such philosophers as Plato take a dualist view and try to offer evidence to suggest a distinction between the body and soul. Plato saw the body and soul as two separate entities. The soul that most closely resembles the divine and immortal. While the body resembles the human and mortal, which is endlessly changing and can be broken down. Plato was not trying to suggest the soul was perfect as it joined the body which it is inhibited by, however, he explains that by taking care of the soul the person can develop knowledge. Plato used evidence such as the â€Å"world of the forms†. He suggested that by taking care of the soul and ignoring physical pleasures the soul can return to the word of the forms when the body dies. The evidence of Plato’s theory can be seen everyday. For the body to survive it must meet its basic needs such as food, reproduction and physical pleasure. On the other hand for the mind to be stimulated it has other needs that are met through deep thought and learning. However, there is a flaw to Plato’s theory, how can you have two completely different substances that are the same thing? Plato’s theory suggests the body and soul can work together to achieve a higher level of existence, but if the body and soul are completely different there is no evidence to suggest they would be compatible. Another dualist, Aquinas took a more religious view of dualism. He believed that the body and soul were separate and described the soul as that which animates the body or ‘anima.’ According to Aquinas, the soul operates independently of the body. Aquinas believed the only things that are divisible into parts decay. The soul is not divisible and therefore on this basis of Aquinas’ argument it is able to survive death. However, through the link with a particular human body the soul becomes an individual so even when the body dies the soul that departs has an immortal existence. Evidence for religious views on the soul come from the bible. Within the new testament, there are stories of Jesus’ resurrection that suggest dualism. Within one particular story Jesus’ disciples are walking to Emaus. Along the way they are joined by a man, it is only when they arrive at Emaus and offer the man a place to eat and stay that he reveals himself as Jesus. This supports the dualist view as firstly, it proves that the soul is immortal and lives on after death, and secondly that the soul is separate from the body as the man who claims to be Jesus appears to be unrecognisable implying he has a different physical appearance. For Christians this will act as firm evidence that there is a body soul distinction, however for those who are not Christian the evidence may not be so reliable. Cartesian duality formed by Rene Descartes, describes the mind and body as being separates and is based on the phrase † I think therefore I am.† Descartes explained that feelings and sensations cannot be located physically. He accepted that everything non physical is in the mind and therefore must be distinct from the body. The mind according to Descartes is non – spatial and is distinct from material and bodily substances. He suggested that everything has characteristics and that the mind and body’s characteristics are different therefore hey must be separate. For example a property of the mind may be consciousness, whereas the body has more aesthetic qualities such as height breadth etc. Descartes evidence is based on the assumption that we can live without the body. He concluded that the body has the job of performing physical activities however, it is the mind that contains our identity. For Descartes the mind is I, that we can live without the body as the mind makes us who we are. Descartes took the religious view that after our death the soul is able to continue and be with God. † A man’s soul is that to which the pure mental properties of a man belong.† Richard Swinburne developed a dualist view based on the soul being indestructible and indivisible. Swinburne suggested that is a logical possibility for a person to exist after the body dies, as the soul lives on. The soul according to Swinburne is linked with mental processes and activity and it’s independent from the body. Evidence for Swinburne’s theory comes from near death experiences. In many instances people have claimed to have had near death experiences whereby their hearts have stopped during surgery and yet they have reported detailed accounts of what happened during the time they were clinically dead. For some this is evidence for consciousness, however if the body and soul is one entity this would be impossible. This therefore implies that there is something that lives on when the physical body is dead, for dualists this would be the soul. On the other hand although the details of the experiences seem to be accurate there is no proof that the experiences may not be caused by another physical phenomena. On the other hand Dawkins, a biological materialist would disagree with the opinion that the soul and the body are separate substances. Dawkins bases his theory on evolution and genetics. He would reject any concept of an eternal soul and therefore rejects dualism. Some of Dawkins work includes the â€Å"selfish gene† and the â€Å"blind watchmaker† Within these he rejects any idea of the religious view of dualism and within the â€Å"selfish gene† he explains that humans are a lucky accident and that all life is opportunistic and humans are merely genetic mutations with the need to mindlessly replicate. Dawkins does not deny human dignity and accepts the complexity of human life to be able to contemplate the origins of human life. The evidence for Dawkins theory of biological materialism is based on DNA. Dawkins explains DNA as a code of instructions that is made up of millions of strands of genetic information. Genes according to Dawkins program who a person is, and it is DNA that singly creates what a person looks like as well as their personality. For Dawkins both the mind and body are controlled by the DNA and therefore he suggests that there is no need for a soul. Although Dawkins theory is based on empirical evidence and it has been proved that certain genes decide certain parts of a persons characteristics there is yet no proof to suggest that genes make up the whole of a someone’s personality and therefore it could be seen that there may be something else, this may be the soul. John Hick has formed a view of religious materialism. He stated that humans are one composite being, one substance. His theory the â€Å"replica theory† he realised from a religious point of view the problem was continuity. In life after death how can someone be the same person without their body. Therefore Hick suggests that there must be some kind of replica. This replica is the same person however, whilst they cannot exist at the same time. According to Hick at the same time that when a person dies a replica of them is created by God. This is a way of preserving personal identity after death. The evidence for religious materialism is based on the resurrection of Jesus. Some accounts during the new testament describe Jesus after the resurrection and was recognised by followers before ascension. From a religious view this is evidence for the replica theory as it appears that Jesus died and when he came back had the same physical appearance as well as the same personality. Identity theory puts forward a materialist view of the soul. Identity theory is against behaviourism and suggests that the mind and the brain are in the same place. In the brain, consciousness is generated as well as the other physical processes we link with the brain such as movement. Evidence for this is put foreward in â€Å"the philosophy files†. Within the book and analogy explains how if you were to look in the brain you would be able to locate an area that is stimulated and that thoughts must be generated in this area. We already know only 10% of the brains capacity is used consciously and therefore it is a logical assumption that our mind is located within the brain. An analogy for this is that a woman can be a mother, a daughter and a sister etc. The same person can have many functions, it is therefore the same for the brain which as well as having the functions we already recognise such as controlling physical activity, speaking and controlling bodily functions it ca n also control the mind. Overall, although religious philosophy offers an explanation for the body soul distinction it is based on little empirical evidence. For those who already follow the religion it may fit in with their beliefs however, for those who are atheist of follow another religion the evidence that it uses makes little logical sense. Such dualists views as Plato where the assumptions are based on everyday life may be more appropriate, however there is still little empirical evidence to prove the theory. On the other hand materialists put fore ward convincing arguments based on scientifically testable theories i.e. Dawkins. But neither arguments yet put enough evidence fore ward to either prove their views or disprove that of others. Therefore the statement Religious philosophy can offer no firm evidence for a distinction between body and soul may be considered as correct, however there is not yet enough evidence to suggest that religious views of dualism cannot be true.

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buy custom Theodore Roosevelt essay When the name of the 26th head of the United States, Theodore Roosevelt is mentioned, what normally comes to mind is the progressive era. While there is no doubt that he was among the admired leaders during that era, the most striking legacy of Theodore Roosevelt was the expansion of the Federal Government. At the time of independence, the founders of the United States had envisioned a less powerful government that was more concerned with the protection of individual liberty of its citizens (Paul and Buckley 1). During that early period, the state and local governments were more prominent in the daily lives of the American citizens as they played a bigger role of promoting and protecting their social and economic welfare. However, President Theodore Roosevelt is among the American Presidents considered to have championed the need to expand the powers and authorities of the Federal Government so as to play a chief role in supporting the social and economic welfare of the American peop le. Although, the expansion of the Federal Government had begun during the Civil War through President Abraham Lincoln, President Theodore Roosevelt assisted by the popularity of the Progressive ideologies, reinforced the idea of big government in the minds of American citizens in addition to the American political arena (Big-Government Man). Theodore Roosevelt birth and death was on October 27, 1858 and January 6, 1919 respectively. He was recorded to be the 26th head of the United States at the age of 42 after the death of the former President William McKinley who was assassinated in 1901. President Theodore Roosevelt had earlier served in the American Navy before venturing into public life and serving in his country in many capacities especially in New York City. However, his star as a national leader started to rise in 1898 when he was elected the governor of New York State in a hotly contested election (Powell 82.) As a governor, he was credited with weeding the state of corruption in politics and business as well as numerous scandals that were common during his predecessors. President Theodore Roosevelt soon became the Vice-President of the United States when President William McKinley chose him as the running mate in the 1900 presidential elections. Being a progressive and a popular one for that matter, he helped P resident William McKinley assume the highest seat in the United States, but soon found himself running the country after President McKinley was assassinated in 1901 (Paul and Buckley 1). Upon assuming office as the President of the United States, Theodore Roosevelts aspiration to spread out the powers and authorities of the Federal Government were effective within only some months into the office. He used his first address to the Congress to express his desire for strong antitrust policies. On numerous occasions during his Presidency, Theodore Roosevelt asserted that the President of the United States should use without hesitation every power the position yields (Powell 89). President Theodore Roosevelt believed that politicians would be able to solve all the worlds problems if they were granted enough power. Powell notes that the reign of Presient Theodore Roosevelt steered in a fresh period of improved government concern in the monetary and societal circumstances of the country (90). While President Theodore Roosevelt was not the first U.S. President to expand the supremacy and influence of the Federal Government over the state and local governments, he is consider ed to be the first to have done so during peaceful times. The expansion of the Federal Government was started by President Abraham Lincoln. However, unlike President Theodore Roosevelt who served during peaceful times, he was forced to expand the powers of his office in order to respond to the devastating effects of the Civil War, which according to him required extraordinary measures so as to protect the citizens of the Union (McDonald 56). While President Theodore Roosevelt used to make known his beliefs on what roles should be performed by the Federal Government, he reinforced those believers through many deeds during his tenure as the President. At different times during his Presidency, Theodore Roosevelt argued that the office of the President is allowed to wield all powers so long as such powers are not forbidden by the constitution. This argument has continued to be replicated by many subsequent Presidents (notably by his distant cousin Franklin D. Roosevelt) through their deeds. While President Franklin D. Roosevelt is considered to have greatly contributed to the expansion of federal powers and authority in the history of the U.S. Presidents through his New Deal programs, he drew a lot of inspiration from the deeds and beliefs of his distant cousin, President Theodore Roosevelt (McDonald 70). Through President Theodore Roosevelt, the idea of big government was institutionalized in the American political landscape as the deeds of most of his successors would attest. After the Presidency of Theodore Roosevelt, the expansion of the Federal Government continued through expansion of federal programs and agencies. For instance, towards the end of the progressive era, a number of policies and laws were initiated by the Federal Government with an aim of promoting the monetary and social provisions of the American people. For example, the Federal Reserve (1913) and the Federal Trade Commission (1914) were formed to look into the welfares of the American citizens (McDonald 78). The creation of the United States Food Administration in 1917 was predominantly imperative in demonstrating the extension of the Federal Government in the standards of living of the American citizens .The body was charged with regulating the food industry by controlling agriculture, distribution, as well as sale of food products in the United States. Similarly, other bodies were formed to regulate production, distribution and sale of fuel in the United States and later, regulation was extended to the entire American economy, something that was more prominent during the Presidency of Theodore Roosevelt (Paul and Buckley 1). President Theodore Roosevelt was probably the first President in the record of the United States to have presided over the biggest expansion of powers and authorities of the Federal Government. While earlier governments had started to show intention of increasing the involvement of the FFederal Government in the way of life of the American people, President Theodore Roosevelt came out openly to support and reinforce programs that would increase the powers and authorities of the U.S. Federal Government. His antitrust policies were particularly important in enforcing the antitrust laws passed in the previous decade (Big-Government Man). In 1903, President Theodore Roosevelt created a new cabinet position, Department of Commerce and Labor that would address labor and business issues in the country. The Bureau of Corporations which falls under the department was empowered during his Presidency to investigate and make reports on the illegal activities undertaken by corporations. On the sa me year, President Theodore Roosevelt oversaw the enactment of the Elkins Act which authorized the Interstate Commerce Commission to deal with the discriminating rebates which was caused by the railroads abuse of economic power (Paul and Buckley 1). In addition, the Meat Inspection Act passed in 1906, allowed for sanitary and federal regulations as well as inspections of meat production in the meat packing facilities. With this act, the Federal Government provided avenues to protect the consumers of meat products from frauds of drugs, food and meat packing, as well as from poisonous industries. The expansion of Federal Government during the reign of President Theodore Roosevelt cannot be complete without a discussion on the role of the government on land use and conservation. Being a conservationist, he challenged the dominant view at the time that decisions on land use should be left to private owners since they have a high stake in order to improve the worth of their businesses (Paul and Buckley 1). President Theodore Roosevelt expanded the powers of the Federal Government to stifle the privatization of American lands that had been common for many decades. In 1905, he created the U.S. Forest Service that was entitled to manage thousands of acres of government land that were earlier managed by the Department of the Interior. Although the move was popular at the time and is considered as one of the greatest accomplishments of President Theodore Roosevelt, he was able to keep on with the development of the federal powers and authorities in the everyday lives of the American people. Conclusion President Theodore Roosevelt being one of the most commemorated heads of the United States is no doubt. He is particularly known for his progressive ideals that not only propelled him to power but also helped him gain a respectable honor from American people for many years and even to date. While he may not be faulted for having introduced numerous programs and agencies with an aim of enhancing the economic and social conditions of the American people, his deeds and words were particularly important in reinforcing the idea of big government in the United States. He not only expanded the powers and authorities of the Federal Government during his Presidency, but also instilled the notion that the Federal Government must increase its involvement in the daily lives of the people so as to improve their social and economic welfares. The idea has remained prominent to date. Buy custom Theodore Roosevelt essay

Barack Obama Essay Example | Topics and Well Written Essays - 3750 words

Barack Obama - Essay Example It covers it covers many aspects of his life, starting from his birth in Hawaii to his relocation to Indonesia and back to Hawaii. It carries on with his life at Occidental College in Los Angeles, then at Columbia University in New York and finally at Harvard. It also examines Obama's life as a community organizer in Chicago. It then gives an account of Obama's political life from the days he served as an Illinois State Senator through to his days as a United States Senator and finally his decision to vie for the United States Presidency. The conclusion section highlights the main items of the paper and gives inferences where appropriate. It confirms the thesis of the paper. Barack Hussein Obama, the 44th President of the US, was born on the 4th August 1961. Obama happens to the first ever African American president. Before the presidency, Obama served as a junior Senator in the United States Senate from the state of Illinois between January 2005 and November 2008. He later resigned after he was elected president. Obama graduated from both Harvard and Columbia Universities. While at Harvard Law School, Obama was the Harvard Law Review president, the first ever African American to hold the position. Before he earned his law degree, while in Chicago, Obama served as a community organizer. Between 1992 and 2004, Obama became an attorney of civil rights in Chicago. During the same period, he served as a constitutional law teacher at the University of Chicago's Law School. Obama served in the Illinois Senate for three terms between 1997 and 2004. In 2000, he bid for the House of Representatives seat but was unsuccessful. Later in 2004, Obama successfully ran for a senate seat in the Unites States Senate. Obama's victory amid a crowded field in 2004, together with his keynote speech at a Democratic National Convention made him a rising national figure. Obama's election to the US Senate in 2004 had the biggest margin in the history of Illinois. Obama began his race for the US presidency in February 2007. He won the primaries against Hillary Clinton in 2008 and won the party's nomination to become the first ever African American presidential candidate of a major party. Obama went ahead to beat the Republican Party flag bearer John McCain in the 2008 elections. His inauguration as president was held on the 20th January 2009. Background Barack Obama was born in Honolulu, Hawaii, in the United States to Barack Obama Senior and Stanley Ann Dunham. Dunham was an English decent American from Wichita in Kansas. Barack Obama Senior was a Luo who came from Nyang'oma Kogelo village in Nyanza Province of Kenya. Obama Senior and Dunham first met at the University of Hawaii in Manoa during a Russian language class. Obama Senior, a foreign student, attended the university on scholarship. They married in February 1961, with Barack being born later the same year. Barack Obama's birth was announced in the Honolulu Star Bulletin and The Honolulu Advertiser. At the age of two years, Barack's parents separated and later divorced in 1964. Obama Senior returned to his home country, Kenya and only saw his son once before he met his death in a road accident in 1982. Dunham joined the University of Washington while living at Seattle in Capitol Hill with her son as a single mother (Ripley, 2008). She left Seattle together with her son in the 1962's summer and rejoined the University of Hawaii. After Dunham's separation with Obama Senior, she