Writing paper gift sets
World War 2 Research Essay Topics
Sunday, August 23, 2020
Tips for Using a Tree as a Hedge Plant
Tips for Using a Tree as a Hedge Plant Fences give security and excellence inâ landscapeâ design. Numerous trees are appropriate for fences, yet its essential to consider the reason for the support and the developing states of the site while choosing aà tree.à Different tree species will have various attributes and site needs. Choosing Trees for Hedges Recall that you should commit significantly more space to a tree than to bushes. Submit to the trees least dividing necessity, which can be found at your nursery. Deciduous trees in a support for the most part give screening just throughout the spring/summer developing season. Evergreen trees, both wide and limited leaved sorts, are viable all year supports. At times a blossoming tree is attractive. Such trees might be pruned intermittently however ought to be permitted to develop in their common casual shape. Planting The planting space required will fluctuate dependent on the kind of tree and the motivation behind the fence. Generally, you should devote more space to a tree than to shrubs.â Conifers utilized for tall screens require small cutting and ought to be separated around six feet separated. Trees for casual or untrimmed fences ought to be divided farther separated than cut supports. To guarantee a thicker fence, place plants in a twofold line. Preparing and Care Trees don't accept preparing and pruning just as bushes. Most trees can't be revived by pruning back to ground level. Trees don't fill in also when topped - and most ought not be topped. Bushes will develop to fill the fence a lot faster than trees. Since trees take more time to occupy in space and are planted farther separated, the underlying planting may look scanty and take quite a while to accomplish their ideal appearance. Be patient and give your tree the time it needs. Suggested Trees for Windbreaks and Privacy Hedges White Fir or Abies concolorâ (grows to 65): This enormous, evergreen tree has a silver-green to blue shading and isn't as energetic as other huge evergreens.American Arborvitae or Thuja occidentalis (à grows to 30):à These trees are valuable for windbreaks or screens. Try not to use in blistering dry situations.Amur Maple or Acer ginnala (develops to 20):à Dense and smaller, this tree requires small pruning and is helpful for huge windbreaks and screens.Carolina Hemlock or Tsuga caroliniana (develops to 60):à This thick reduced evergreen tree can be utilized for windbreaks or screens.Cornelian Cherry or Cornus mas (develops to 24):à This is a thick and minimized tree that develops little yellow blossoms toward the beginning of April and red natural product in the summer.à American Beech or Fagus grandifolia (develops to 90):à Another thick conservative tree that is valuable for windbreaks or screens. It is normally costly and might be hard to transplant.à American Holly or l lex opaca (develops to 45):à A prickly expansive leaved evergreen with vivid organic products, the tree might be winter harmed in northern zones. Chinese Juniper or Juniperus chinensis ââ¬ËKeteleeriââ¬â¢ (develops to 20): This is a free evergreen with light-medium green leaves and a pyramidal form.Canaerti Juniper or Juniperus virginiana ââ¬ËCanaertiiââ¬â¢ (develops to 35):à This is an Eastern red cedar cultiva with dim green leaves and pyramidal form.Osage Orange or Maclura pomifera (develops to 40):à Use this thick and minimized prickly propensity just for tall supports where different plants wonââ¬â¢t endure. Its valuable for windbreaks or screens.à Leyland cypress (develops to 50): This quickly developing, delightful, and thick conifer can rapidly grow out of its space and subject to significant blister illness. Plant with caution.Norway Spruce (develops to 60): This thick smaller tight leaved evergreen tree needs steady shearing however is valuable for windbreaks or screens.Eastern White Pine or Pinus strobus (develops to 80):à This is another thick minimized evergreen that requirements shearing yet is helpful for windbreaks or screens.Douglas fir or Pseudotsuga menziesiiâ (grows to 80):à Heres another thick conservative evergreen tree incredible for windbreaks or screens. Be that as it may, it very well may be hard to develop in certain areas.
Friday, August 21, 2020
Digital Fortress Chapter 39
Room 301. Rocio Eva Granada stood exposed before the washroom reflect. This was the second she'd been fearing throughout the day. The German was on the bed sitting tight for her. He was the greatest man she'd at any point been with. Hesitantly, she took an ice shape from the water basin and scoured it over her areolas. They immediately solidified. This was her blessing to cause men to feel needed. It's what kept them returning. She ran her hands over her flexible, very much tanned body and trusted it would endure another four or five additional years until she had enough to resign. Senor Roldan took the greater part of her compensation, yet without him she realized she'd be with the remainder of the hookers getting alcoholics in Triana. These men in any event had cash. They never beat her, and they were anything but difficult to fulfill. She slipped into her underwear, took a full breath, and opened the washroom entryway. As Rocio ventured into the room, the German's eyes swell. She was wearing a dark negligee. Her chestnut skin emanated in the delicate light, and her areolas prepared for action underneath the elegant texture. ââ¬Å"Komm doch hierher,â⬠he said excitedly, shedding his robe and moving onto his back. Rocio constrained a grin and moved toward the bed. She looked down at the tremendous German. She laughed in alleviation. The organ between his legs was minor. He got at her and restlessly ripped off her negligee. His fat fingers grabbed at every last bit of her body. She fell on him and groaned and squirmed in bogus euphoria. As he turned her over and got on her, she figured she would be squashed. She wheezed and gagged against his puttylike neck. She supplicated he would be fast. ââ¬Å"Si! Si!â⬠she wheezed in the middle of pushes. She delved her fingernails into his posterior to support him. Irregular considerations fell through her psyche appearances of the endless men she'd fulfilled, roofs she'd gazed at for quite a long time in obscurity, fantasies about having childrenâ⬠¦ Out of nowhere, all of a sudden, the German's body angled, solidified, and very quickly crumbled on her. That's it in a nutshell? she thought, astounded and soothed. She attempted to slide free from him. ââ¬Å"Darling,â⬠she murmured huskily. ââ¬Å"Let me jump on top.â⬠But the man didn't move. She came to up and pushed at his enormous shoulders. ââ¬Å"Darling, Iâ⬠¦ I can't breathe!â⬠She started feeling faint. She felt her ribs breaking. ââ¬Å"?Despiertate!â⬠Her fingers intuitively began pulling at his tangled hair. Wake up! It was then that she felt the warm clingy fluid. It was tangled in his hair-streaming onto her cheeks, into her mouth. It was salty. She wound uncontrollably underneath him. Over her, a peculiar shaft of light lit up the German's bended face. The projectile gap in his sanctuary was spouting blood all over her. She attempted to shout, yet there was no air left in her lungs. He was squashing her. Ridiculous, she ripped at toward the pole of light originating from the entryway. She saw a hand. A weapon with a silencer. A glimmer of light. And afterward nothing.
Friday, July 10, 2020
Writing Research Papers For Companies
Writing Research Papers For CompaniesThere are many different reasons why you should consider writing your own research papers. The best reason is probably because you like the work itself, and doing it yourself is a lot more satisfying than taking courses on writing research papers.One of the most popular careers these days is becoming a researcher in the major industries. These jobs require some form of advanced skills and specialized training, but you also tend to have a better deal than other more traditional careers. They offer pay packages that are well above what you could make at a typical job.Writing research papers for companies is one of the ways that this is done. The writer is assigned to write an essay about a certain topic or idea. He or she is given a set of criteria to use to help them determine the best way to do so. This usually means evaluating other current and past cases, and then going through several phases of writing the paper.Once they have decided on the be st ways to write the paper, they then get to decide how to do it, and come up with a new thing to test out. From there, they can either come up with a completely new idea or revise a previous one.As a writer, you will need to continue learning as time goes on. As the industry changes, there will be changes in the standards, and they may not even be aware of these standards. The competition in this industry is quite fierce, so you will need to keep up with it if you want to stay competitive.Since you are writing the essay for a client, you may want to check out some of the article writing companies available. There are a variety of programs that you can get started with, to help you gain the experience needed to get into an industry like this.People in the industry are always looking for good writers. You can use this as an opportunity to show your talent. You may even get published or meet with an agent.
Wednesday, May 20, 2020
Animal Farm Corruption Essay - 1663 Words
Imagine sitting with your parents who are watching the news. On the news there is a man on trial for the things he s done in his corporation. You soon realize the man is the head of his business and has been using underhanded tactics to gain more money. It is also revealed the man wasn t always like this and has only started using these tactics when his corporation began to expand. This is one example of the theme corruption comes with power. In The story Animal Farm by George Orwell which follows the events of an animal rebellion on a farm that gains power, but eventually begins to become corrupt and reverted back to it s old ways due to their leader Napoleon. In the story Napoleon is shown gaining a larger stance in the rebellion onlyâ⬠¦show more contentâ⬠¦His men were idle and dishonest, the fields were full of weeds, the buildings wanted roofing, the hedges were neglected, and the animals were underfed.â⬠This evidence shows the theme by depicting how throughout the years Mr. Jones was once capable but as time progressed he became corrupted and started mistreating the animals he was supposed to care with the power he had gained thus showing the theme was adopted in the text. The evidence provided also shows that simply because of the farmers own problems he is projecting it on those he is supposed to care for showing one example of corruption in the story. Throughout this story animals are portrayed as starting a rebellion but, as the story progresses it is shown that the animals in the text become traitorous and toxic to others, using them for personal gain. One other example of this corruption is with Napoleon. Evidence that portrays Napoleon s Corruption goes as stated, ââ¬Å"At last the day came when Snowballââ¬â¢s plans were completed. At the Meeting on the following Sunday the question of whether or not to begin work on the windmill was to be put to the vote...Until now the animals had been about equally divided in their sympathies, but in a moment Snowballââ¬â¢s eloquence had carried them away. In glowing sentences he painted a picture of Animal Farm as it might be when sordid labour was lifted from the animalsââ¬â¢ backs. His imagination had now run far beyond chaff-cuttersShow MoreRelatedAnimal Farm Corruption Essay1379 Words à |à 6 Pages Animal Farm, by George Orwell, is an allegorical novella depicting the Russian Revolution through the viewpoint of a revolution of farm animals against the owner of the farm. The revolution gives way to the pigs seizing a position of power on the farm. The pigs cement their claim to power through manipulating the other animals with force and their superior intellect. The pigs create an ideology for the animals on the farm to follow, and it begins as a message speaking of equality for all. TheirRead MoreAnimal Farm Corruption Essay1289 Words à |à 6 PagesCorruption in the governments can take place in any civilization. A representation of this is, if you take a group of people and drop them off in the middle of nowhere, with no form of authority nor government. Most of the time someone will want to take power, and sacrifice the greater good for their own needs. This same form of corruption is greatly displayed in the book called, ââ¬Å"The Animal Farmâ⬠. It shows how a utopia can turn into a dystopia in a blink of an eye. ââ¬Å"Now comrades, what is our natureRead MoreAnimal Farm Corruption Essay930 Words à |à 4 Pagespeople can fall subject to corruption. Likewise, one who is already an unjust figure is more than capable of becoming a tyrant. Such is the case in Animal Farm, a novel by George Orwell. Animal Farm focuses on the rebellion of the animals on Manor Farm, and their attempt at a socialism-esque society. The leaders of the farm, two pigs named Napoleon and Squealer, gradually change from fair authority figures to unethical dictators. Orwellââ¬â¢s critically acclaimed novel Animal Farm establishes a theme ofRead MoreCorruption of Power in Animal Farm Essay1172 Words à |à 5 Pagesproclivities towards corruption. There are many examples in the book, ââ¬Å"Animal Farmâ⬠, by George Orwell, of power corrupting those in charge because they had these tendencies. In the story, the most powerful animals are the two pigs, Napoleon and, to a lesser degree, Snowball. During the course of the story these pigs used their power to get more power, and in the process their inclinations towards corruption triumphed. When Old Major, the boar who came up with the idea of all animals uniting against humansRead More Theme of Power Corruption in Animal Farm, by George Orwell Essay1787 Words à |à 8 Pageshistory, such as World War II and proven by the actions of Napoleon in the allegory, Animal Farm, by George Orwell. As Lord Acton said ââ¬Å"Power tends to corrupt and absolute power corrupts absolutely.â⬠In history what was viewed as a villain or wrong doer is never the same as the perception. A leader does not begin wanting to do wrong, they start with the best intentions, but power is a tricky thing, showcased in Animal Farm as Utopian ideals but with failed practices. Most new societies that have a UtopianRead MorePolitics And Language In Animal Farm, By George Orwell720 Words à |à 3 Pagesto expose the injustices he saw in the world. He does this through the many novels and essays he writes. Animal Farm, one of his better known pieces, depicts the hardships faced by a group of farm animals in an attempt to claim the farm that had been exploiting them for the entirety of their lives. His fable is written as an allegory to comment on the Russian Revolution and to warn his audience of the corruption that entails power; he does this by using various literary devices, such as allegory andRead MoreAn Allegory In Animal Farm By George Orwell?819 Words à |à 4 Pagesopportunities does writing Animal Farm as an allegory rather than an academic essay offer Orwell? The novel Animal Farm was written by George Orwell. This book was published in 1945 during the time of World War 2. It intended to portray the communism that was happening throughout Russia. Orwell took a massive risk in publishing and jeopardized his wellbeing to publicise his thoughts and to get his point across to the public. This essay will discuss what opportunities Animal Farm provides Orwell by writingRead More1984: Governments Attempt to Control the Mind and Bodies of Its Citiz1253 Words à |à 6 Pages1984: Governments Attempt to Control The Mind and Bodies of Its Citizens The novel Nineteen Eighty-Four by George Orwell is an American classic which explores the human mind when it comes to power, corruption, control, and the ultimate utopian society. Orwell indirectly proposes that power given to the government will ultimately become corrupt and they will attempt to force all to conform to their one set standard. He also sets forth the idea that the corrupted government will attempt toRead MoreEssay about Animal Farm: The World and the Words 1041 Words à |à 5 Pages Animal Farm is a masterfully written cynical exploration into the abuse of power through language.c George Orwells book provides a theory of power structures, equality and the very nature of human character. As a short, ten-chaptered essay, this book has made its mark on the communist and authoritarian societies with the cutting morals and the phrase ââ¬Å"All animals are equal, but some animals are more equal than othersâ⬠In the beginning, Mr. Jones is an antagonistic study into Czar Nicholas IIRead MoreAnimal Farm By George Orwell1384 Words à |à 6 PagesAnimal Farm is a book written by George Orwell in 1945. It was made into an animated movie in 1954. It is an allegory about real life political situations that have occurred around the world. In this essay I will discuss how it relates to actual political circumstances, how particular techniques were used in the film to enhance the meaning and comparison of real events, how Farmer Jones ruled, how the animals proved their resentment towards Farmer Jones, how their communist system operated, how egotism
Wednesday, May 6, 2020
Point of View in Young Goodman Brown Essay - 818 Words
In Nathaniel Hawthornes Young Goodman Brown, the story is told from a limited omniscient third-person narrator point of view. Limited omniscient third-person narrator means that the focal point of the story is limited to one character. This technique works well with the story because it allows the narrator to portray what Goodman Brown is doing, and also allows him to assess and remark on Goodman Browns doings throughout the story. Sometimes this method is used to convey the beliefs of the author, and in this instance I feel that Hawthorne is using this story to express his ideas on humans in general. The story, Young Goodman Brown, has many themes, but it is my belief that the main theme in this classic short story is guilt versusâ⬠¦show more contentâ⬠¦The narrator will not start talking about things that other people have seen or heard. For example, lets say that Faith saw something but Goodman did not see it or hear it, we will never hear about it because it is only from G oodmans viewpoint. What is also good about having a limited omniscient narrator is that they are not subjective. A first-person narrator is very subjective because they are with one sole character and agree with everything that character has to say because they are always in their minds. A third-person limited omniscient is always with one character, but can also get out of the characters mind and tell it from a narrators point of view. For example, They did so; and, by the blaze of the hell-kindled torches, the wretched man beheld his Faith, and the wife her husband, trembling before that unhallowed altar (344). This is a great example of what I was talking about. He calls Goodman Brown a wretched man which would only happens because it is in third-person omniscient point of view. I believe this point of view accomplishes Hawthornes purpose in Goodman Brown. He does not want people to figure out if Goodman was dreaming or if it was reality. In my opinion, this was the best method in doing this. The point of view remains consistent throughout the story because the narrator never changes his point of view on anything. The narrator remains constant throughout the story even when the climax happens. Goodman Brown drivesShow MoreRelated Point of View of Hawthornes Young Goodman Brown Essay1512 Words à |à 7 PagesPoint of View of ââ¬Å"Young Goodman Brownâ⬠à à à à à à Point of view is ââ¬Å"one of the most prominent and persistent concerns in modern treatments of the art of prose fictionâ⬠(Abrams 231). This essay will treat of how the story is told in Nathaniel Hawthorneââ¬â¢s ââ¬Å"Young Goodman Brown,â⬠what type of narrator tells it, and through whose perception the reader receives the tale ââ¬â in other words, the point of view of this short story (Axelrod 336). à In this story the mode or point of view by whichRead MoreEssay about Hawthornes Young Goodman Brown ââ¬â Point of View1642 Words à |à 7 PagesHawthorneââ¬â¢s ââ¬Å"Young Goodman Brownâ⬠how does the author present the characters, dialogue, actions, setting and events which comprise the narrative in this short story? This essay will answer these questions. R. W. B. Lewis in ââ¬Å"The Return into Time: Hawthorneâ⬠states that ââ¬Å"there is always more to the world in which Hawthorneââ¬â¢s characters move than any one of them can see at a glanceâ⬠(77). In Hawthorneââ¬â¢s ââ¬Å"Young Goodman Brownâ⬠this fact is especially true since the main character, Goodman Brown, is a naà ¯veRead MoreAnalysis Of Nathaniel Hawthorne s The Great Gatsby 1416 Words à |à 6 PagesEdgar Allan Poe, born in the year 1809, in Boston, Massachusetts, was also a writer in Dark Romanticism. An orphan at a young age, Poe was going through a tough childhood. He took in gambling in his college years, and enlisted in the army. Struggling through poverty, he managed to win a contest with his short story, and he started devoting his life to writing. He married his young cousin, Virginia, who was 13 years old in the year 1836. Dark Romanticism is a genre branched off of Romanticism, whereasRead More The Heros Journey in Hawthornes Young Goo dman Brown Essay example1249 Words à |à 5 PagesThe Heros Journey in Young Goodman Brown nbsp; Faith is accepting what you are taught or told without trying to prove or disprove it, rather than discovering it through experience.nbsp;Those who believe in God have faith. It has not been proven that God exists; similarly, it has not been proven that humans are kind, honest, and good by nature. Young Goodman Brown is a character in Young Goodman Brown, who leaves his known world in Salem village and travels an unknown road in a dark forestRead MoreHawthornes Young Goodman Brown versus Oates Where Are You Going, Where Have You Been1586 Words à |à 7 Pages Written two centuries apart, ââ¬Å"Young Goodman Brownâ⬠by Nathaniel Hawthorne and ââ¬Å"Where Are You Going; Where Have You Beenâ⬠by Joyce Carol Oates are two seemingly different stories. However, if looked at closely, several elements can be tied together. Each story has a similar point of view, but the story is told from two different perspectives. Several themes are unique to the stories, but deep within simil arities can be found. The authors conclude their stories in two different ways, but the endingsRead MoreYoung Goodman Brown By Nathaniel Hawthorne1608 Words à |à 7 PagesIn this story ââ¬Å"Young Goodman brownâ⬠written by Nathaniel Hawthorne in 1835 the plot is that there is a young man a really devout Christian who goes through life thinking everything is perfect until he finds out not everything is as it seems. Young Goodman Brown portrays the average man going through life trying to do right by everyone else but can never seem to do that. In life everything always seems like one thing but in there end it turns out they were completely wrong. In this story it showsRead MoreNathaniel Hawthorne s Young Goodman Brown1543 Words à |à 7 PagesIn Nathaniel Hawthorne s short story of Young Goodman Brown, the author uses symbolism and allegories in order to showcase the Puritan faith as well as man s conflict between good and evil. This analysis will break down the techniques that the author uses to critique the puritan society and to show the difference between how people appear to be in society and the true colors that they are hidden inside of them. There has been a lot of great authors in our time, but none more interesting thanRead MoreLiterary Analysis of Young Goodman Brown808 Words à |à 4 PagesHawthornes ambiguous ending in Young Goodman Brown leaves the reader asking one question. Had Goodman Brown fallen asleep in the forest and only dreamed a wild dream of a witch hunting? Most readers of this allegory try to answer this question, believing that Goodman Brown did in fact take the dreary road, darkened by all the gloomiest trees of the forest. Hawthorne himself has avoided answering the question, and has instead left it up for the reader to decide Goodman Browns fate. The readerRead MoreLiterary Analyzes Of Young Goodman Brown1746 Words à |à 7 PagesLiterary analyzes of Young Goodman Brown Young goodman brown by Nathaniel Hawthorne is a story about a normal man that ventures into the forest to meet an old man who attempts to tempt him into going deeper into the woods to worship the devil. After the old man convinces him that everyone that he loves and respects is going to the devilââ¬â¢s ceremony he gives in. In Young Goodman Brown, Hawthorne effectively uses the personality and psychology of the Characters along with symbolism to portray the themeRead MoreYoung Goodman Brown from a Moral Standpoint1352 Words à |à 6 PagesHawthorne discovered that his ancestors were founders and Puritan leaders of the Salem witch trials. Shortly after this tragic finding, he wrote ââ¬Å"Young Goodman Brown,â⬠a tale that is considered one of the greatest in American literature. Analyzing Nathaniel Hawthorneââ¬â¢s work from a moral perspective can help illuminate his short story: ââ¬Å"Young Goodman Brown.â⬠Hawthorne was both prideful and embarrassed in the actions of his ancestors. According to Jacqueline Shoemaker, Hawthorne felt pride in seeing
Challenges of Accounting in Global Organizations Economic Development
Question: Discuss about the Challenges of Accounting in Global Organizations for Economic Development. Answer: Literature Review Accounting is a professional tool which is used to play the role of economic development in the nation. According to the American accounting association in 1986, accounting helps the organization in presenting the qualitative information in financial matters. Accounting helps the organization in making various economic decisions. Here economic decisions are in the form of selecting one best alternative from various set of alternatives (Romanus, 2014). According to Armstrong in 2010, the accounting helps the organization in utilizing the full potential of its available resources, by this organization can make the utilization of its scarce resources such as manpower, cash, and many more. This results into increase in the wealth of the organization and helps the organization in producing qualitative goods and services. To accomplish such role the company need accountants which are expert in their subject, the organization must have sufficient number of accountants with it to help the organization in an effective manner during the period of crises (Arnold). Accounting in case of global organization such as Microsoft, should not only contain the practical knowledge but also a mix of theoretical and economical knowledge. This would help the companies such as Microsoft in analyzing the solutions for complex problems. Accounting in informational technology can be understood in two aspects those are: it can be used for educating the accountants and for increasing the knowledge aspects of the accounts so to make them efficient in providing an effective judgment (Unegbu, 2014). However in case of global organizations, such as Microsoft as an informational technology company, to maintain professionalism in the organization, an accountant must possess the professional qualifications. For establishing professional qualifications the accountant must be aware of various national as well as international standards of accountancy, and what are the consequences of adopting any standard or not (Ali, 2011). In case of accounting challenged as posed in global organization is majorly for the accountants to comply with the rules and regulations of the accounting profession. This affects the perception of the accountants and how they can apply this in their management functioning. In case of global market, accounting education has came across with numerous challenges and issues, which are in the form of regulatory, economic, technological, social, and global environment changes (AICPA, 2017). According to Kavanagh and Drennan in 2008, the accountants in case of global companies need not require an extensive knowledge of accountancy to excel in their carrier, besides this, they need to enhance the level of knowledge in relation to accountancy and skills. Hence in case of global organizations the accountant faces challenges in developing knowledge and skills to develop their knowledge in case of technical matters. According to Iyoha in 2011, following are some of the challenges which are faced by the multinational informational technology companies such as Microsoft: Economic condition: it is considered as one of the considerable determinant in the growth of the company as well as industry as a whole. In case of changes in the economy, it also leads to make some effect in case of measurement and presentation of the accounting data. It also leads to impact in disclosure aspect of the accounting data in the organization, like in case of Microsoft, the changes in the economic condition would lead to changes in the disclosure requirement of the financial and non financial data of the organization. In case of countries which are highly undeveloped in terms of economic criteria, has also lesser accounting principles and ethics. In case of Microsoft, it is headquartered in United States, which is highly developed country; hence, it faces more accounting challenges as compare to those of highly under developed countries (Saudagaran, 2009). Besides economic criteria, the company also faces challenge in case of general education. By general education the report means the way according to which the accountants would be educated so to meet the professionalism in relation to their responsibility and duties towards their work and organization. In case of global organization, the company should select those employees which posses a high level of the skills and knowledge in accounting, quality of accounting, competence and expertise level of the accounting. One of the major challenge as faced by the organizations which work on the global basis, has difference in accounting practices followed. The global organization works at multinational locations. Hence to operate effectively the company accountant has to accomplish various standards, rules and regulations. Like in case of Microsoft, the company targets the world market, in case of United States; the organization follows generally accepted accounting principle (GAAP), while in case of United Kingdom the organizations need to follow the rules and regulations of International financial reporting standards (IFRS). Hence it is said that the company working at global level has to follow the accounting practices as pertained in that respective organization. According to Trigo, Belfo and Estebanez in 2014, in case of traditional accounting the organizations needed to prepare accounting statements on the annual or quarterly basis. But due to advancement in technology and accounting standards the organizations especially global organizations need to modify their accounting policies in the form of disclosures and presentation, as in modern accounting the multinational and global organization need to increase the level of transparency. This would help the company in competing with its competitor organizations such as apple, SAP, IBM (Duvier, C, et al,. 2016). In modern accounting, the global organizations face challenges in presenting the real time information reporting. Real time reporting provides various benefits as in comparison to those organizations which are following the traditional accounting method. In case of traditional accounting methods, the organizations has to present only financial and non financial matters in their annual and quarterly financial statements, but in case of modern accounting method such as real time reporting, the organizations are required to present not only financial and non financial matters but also about the corporate and social ethics of the company. This will increase the interest of investors in making some investments in the company. Hence it is said that the company faces challenge in case of applicability of modern accounting practices, as it has lead to increase in the responsibility of the company towards the presentations and disclosures and applicability of corporate and social standards to increase the stakeholders interest in the company (Black, and Morrison, 2014). The real information system is understood as processing of the data in milliseconds, in case of global organization, they possess a huge amount of data with them, hence it is very difficult for the management to arrive at a common solution or objective, therefore it has made a compulsory requirement for the global organizations to adopt the practices of modern accounting practices (Efrat, 2016). According to Yadav, in 2013 in case of Microsoft as a global organization, the perspective of accounting has been broadened, now the company has to comply with the creative principles of accounting. Creative accounting is a kind of challenge for the global companies the reason behind this is, this accounting would change the image of the company in the minds of its stakeholders and competitors, this is so, it makes a mix between the ethics and accounting principles. This creates a responsibility of the organization towards the development of the nation (Microsoft Corporation, 2012). The accounting would lead to increase the protection of the rights and obligations towards the shareholders, it would bind the company to treat all the shareholders in an equal manner, and this would lead to drastic reduction in insider trading and self dealing. Besides this it leads to disclosure and presentation of company performance, governance and ownership issues to its stakeholders. For accomplishing such objectives, the responsibilities of the board members have been increased so to check whether the company is complying with the accounting principles or not. These positive aspects has considered as challenges by the company, the reason being it would lead to reduction in confidentiality principle of the company, as modern accounting requires full disclosure of the information in timely and accurate manner (Hult International business school, 2016). In 2011, the FINANCIAL ACCOUNTING STANDARD BOARD (FASB) has issued rules and regulations regarding the disclosure requirement for the right to compensate the arrangements of derivative and financial instruments. This requires the disclosure of the gross amounts which can be set off as by complying with a set standard. Besides this, FINANCIAL ACCOUNTING STANDARD BOARD (FASB) has issued standard for impairment of the intangible asset to check out the differences between the carrying value of the intangibles and its fair value. According to FINANCIAL ACCOUNTING STANDARD BOARD (FASB), if the company has greater carrying value as compare to its fair value, the recognition of impairment is required. In case of Microsoft, as it deals into intangible assets majorly, hence it should comply with such standard, but the company has refused to accept such standard, as it would lead to affect the companys accounting policies, as complying to these requirements of Financial accounting standard boar d (FASB) are considered as challenge for the company (Zakari, 2014). It is said that the changes in accounting are considered as challenges for the company because, it would lead to change the management own accounting policies. Besides this, by compliance to the accounting policies in case of global companies such as in case of Microsoft, it has to comply with different accounting policies; this also includes the changes in tax rates. Microsoft as a global company has a liability to pay tax amount in the country in which it is trading goods, for accomplishing this, the company has to adopt various corporation tax rates which are applicable in the foreign market. Besides tax rates, each country has different compliance of taxes and policies, hence in case of Microsoft the company has to comply with all such requirements which are considered as challenges for the company (Yadav, 2013). Furthermore, to effective compliance of such changes in tax rates and accounting compliances, there should be treaty between two or more than two countries. Hence for such, the political factors and economic factors of those countries should be matched, hence in case of Microsoft as a global company, the company faces challenge in case of trading into foreign market (Adagey, Azagaku, B and Umbugadu, 2015). In case of global company which is dealing into information technology industry such as Microsoft manufacturing software, the company has to rely up on the great deal of functionality. For accomplishing this, the company has to use some software and tools such as tax program or accounting tools. This is also considered as a challenge for the global companies, the reason behind this is, every country has different accounting and legal systems (Trigo, Belfo, and Estebanez, 2014). Hence it is said that in case of global companies, the company cannot rely upon a single base of accounting or any tax program, as it changes from region to region. Apart from these challenges, the global companies also face challenges from accounting that is increase in the cost. Due to changes in the technological aspects, it leads to change in the rules, regulations and hence cost structure due to compliance of these rules and regulations. Hence it is said that change in the accounting policy leads to change in the cost structure of the company. It has also been analyzed that due to change in accounting compliance, the company has to increase its training and development cost, and has to incur expenditure in recruiting more experienced and skilled labor. These are the reasons which are considered by the company as challenges of accounting in adopting these in the structure of the organization (Ferran and Carlos, 2008). References Adagey, I,. Azagaku, B and Umbugadu, S,. (2015) Threats and challenges to accounting profession: a draw back to the development of accounting practices in Nigeria, International journal of academic research in accounting, finance and management sciences, Vol 5(4) AICPA,. (2017) Emerging issues impacting todays accountants. Retrieved on 12th April, 2017 from https://www.aicpa.org/InterestAreas/YoungCPANetwork/Resources/ProfessionalIssues/Pages/Emerging_Issues.aspx Ali, I,. (2011) Current issues and challenges facing accounting education and the pedagogical implications: A review of the literature. Retrieved on 12th April, 2017 from https://www.aut.ac.nz/__data/assets/pdf_file/0004/247198/20.0-2011-ARA-Conference-paper-.pdf Arnold P., Global financial crisis: The challenge to accounting research, Accounting, Organizations and Society, Volume 34, Issues 6-7, Pages 803-809, August-October (2009) 3 Black, J, S and Morrison, A,. (2014) The global leadership challenge, Routledge, New York Duvier, C, et al,. (2016) Social and economic perspectives on sustainability, IJOPEC Publications, United Kingdom Efrat, Z,. (2016) In the black, Top global challenges facing accounting practices today. Retrieved on 12th April, 2017 from https://www.intheblack.com/articles/2016/11/01/top-global-challenges-facing-accounting-practices-today Ferran and Carlos,. (2008) Enterprise resource planning for global economies: managerial issues and challenges: managerial issues and challenges, IGI Global, London Hult International business school,. (2016) 11 biggest challenges of international business in 2017. Retrieved on 12th April, 2017 from https://www.hult.edu/news/international-business-challenges/ Microsoft corporation,. (2012) 2012 Annual report. Retrieved on 12th April, 2017 from https://www.microsoft.com/investor/reports/ar12/financial-review/discussion-analysis/index.html Romanus, O, O,. (2014) The challenges of accounting education: the Nigerian experience, Accounting and finance research, Vol 3, No 2 Saudagaran, S, M,. (2009) International accounting: a user perspective, CCH, USA Trigo, A,. Belfo, F and Estebanez, R, P,. (2014) Accounting information systems: the challenges of the real-time reporting, Procedia technology, Vol 16, pp 118-127 Unegbu, A, O,. (2014) Theories of accounting: evolution developments, income determination and diversities in use, Research journal of finance and accounting, vol 5(4) Yadav, B,. (2013) Creative accounting: A literature review, The SIJ transactions on industrial, financial business management (IFBM), vol 1(5), pp 181-193 Zakari, M, A,. (2014) Challenges of international financial reporting standards (IFRS) adoption in Libya, International journal of accounting and financial reporting, Vol 4(2), pp 390-412
Thursday, April 23, 2020
Poison politics A contentious history of consumer protection against dangerous household chemicals in the United States
The authorsââ¬â¢ main idea is firmly nested on showing how earlier regulatory history of household poisons worked and its limitations, and also the lessons that could be learned for modern-day practice especially in the context of poison prevention and product packaging (Jones Benrubi, 2013).Advertising We will write a custom article sample on Poison politics: A contentious history of consumer protection against dangerous household chemicals in the United States specifically for you for only $16.05 $11/page Learn More The authors use several essential facts to support the main idea. For instance, they argue that debates over warning labels and packaging design have been largely ignored in contemporary society, leading to misuse of household poisons and consequent mortality and morbidity for the affected members. Additionally, the authors provide a comprehensive history of the regulations and laws governing the packaging, design, manufacture and distr ibution of dangerous household chemicals. The authors also draw on the literature of patent medicines to demonstrate how common household poisons found their way into the market with no ingredients list on the label or with vague information. Lastly, the authors use the concepts of mass consumption and advertisement to demonstrate how the problem of misusing dangerous household chemicals became internalized in America (Jones Benrubi, 2013). This article supports its view of the issue by drawing upon historical accounts to demonstrate how dangerous household chemicals have been dealt with in America. Specifically, it draws upon historical experiences between drug manufacturers, pharmacists, government, health agencies, innovators, marketers and other interested parties to demonstrate how the issue of consumer protection against dangerous household products has evolved in the U.S. There are several weaknesses in the argument of this article. For example, the authors introduce multipl e issues to the point that it becomes difficult to follow how earlier regulatory history of consumer protection against household poisons worked. Additionally, there is no consistency in dealing with the major thematic areas of the article, leading to confusion. In contributing to the thesis of the article, it would have been more prudent to frame the section in reference to limitations of regulations aimed at enhancing consumer protection against dangerous household poisons, rather than underlining the articleââ¬â¢s historical context. There exists obvious misrepresentation of facts when the authors attempt to connect historical experiences with what is currently happening on the ground.Advertising Looking for article on consumer law? Let's see if we can help you! Get your first paper with 15% OFF Learn More In my view, it would have been plausible for the authors to provide a linkage between the history of household poison regulations in America and how this has c ontributed to the ultimate rejection of the preventive approach to consumer health and safety protection. This information is blurred and the authors could have done better to tie the evidentiary experiences with lessons for modern-day practice. Lastly, in personally reviewing the article to correlate both theory and practice, it is my considered opinion that the authors have failed to back their assertions with existing theoretical frameworks to solidify their findings. It would have been plausible, for instance, to use a consumer-related theory or an organizational theory to demonstrate how manufacturers are able to sell poisonous household chemicals to customers without warning labels. Additionally, it is possible that lack of adherence to the many Poison Acts passed by players with vested interests could have been as a result of other business or economic factors beyond what the authors suggest. Hence there is compelling need for the authors to base their arguments on solid theo ry. Reference Jones, M.M., Benrubi, D. (2013). Poison politics: A contentious history of consumer protection against dangerous household chemicals in the United States. American Journal of Public Health, 103(5), 801-812. This article on Poison politics: A contentious history of consumer protection against dangerous household chemicals in the United States was written and submitted by user Giant Man to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
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