The development of self-awareness and shifts of Locus of self Knowledge

This study examines the theoretical framework of developmental sequences and self descriptions and its proposed idea that children’s sense of self change as they become older and more able to take into account the information about themselves available from other sources such as their social environment. A small-scale investigation into the ways children give self-descriptions and how the characteristics of these change with age was conducted by comparison of short interviews with two participants aged 8 and 16 years following a similar methodology to Rosenberg’s (1979) study of self description. Analysis of the material show that indeed there is evidence that older children tend to give accounts of themselves by using more inner characteristics and emotional traits then younger children providing support to existing research in the subject. Introduction The subject of development of identity has been a topic of intense debate amongst scholars in the field of child development. The multidimensionality of identity imposes that many external aspects are involved in its development like religious, cultural, social ethnic, therefore in order to develop and identity children must be able to take into account such aspects. Maccoby (as cited in Miel and Ding 2005 p. 131) proposes that for that reason, as sense of self happens by degrees. William James (1892 as cited in Miel and Ding 2005 pp 131) introduced the idea that a sense of self is divided in two stages: the self as a subject of experience and the self as an object of knowledge (Miel and Ding, 2005 pg. 131). This means that as children get older, they become more competent at self-awareness and more realistically involved in perception and responses of others in their lives. According to James, this development occurs during childhood by means of interactions between cognitive aspects and Social experiences where children actively use their incoming knowledge about themselves to make a difference in their environment. Subsequently, as children gain increasing levels of self awareness, a second stage emerges defined as the self as an object or categorical self (James 1961 as cited in Miel and Ding 2005 pg. 133) where children begin to be categorized by others and themselves in defining roles in society. Cooley and Mead (1935) further underpinned the importance of social influences upon the development of an identity by coining the term â€Å"looking glass self† and the development of the theory of â€Å"symbolic interactionism† where they stress that a sense of identity emerges from reactions of others in the environment to us and the impressions we make internalize of these judgments (Mead 1934, as cited in: Miell and Ding, 2005, pp. 134-136. More recently, developmental Psychologists such as Harter (1983) and Rosenberg (1979) have used methods of semi-structured interviews and self report measures to investigate children’s developmental sequences in the formation of the self. In Her analysis of interviews with children of various ages, Harter (1983, as cited in Miell and Ding, 2005, pp.128-129) framed a developmental sequence where younger children show tendency to describe behavior and objective facts gradually shifting from traits of physical aspects and ultimately to interpersonal traits. Rosenberg’s findings suggest that younger children tend to rely on physical aspects and character traits observable by others to describe their sense of self whereas older children make more use of inner qualities and emotions only known to them. Rosenberg was interested beyond simple aspects of self description and added to his questions, topics that explored the children’s categorical self and what he defines as Locus of self knowledge. This study aims to investigate children’s accounts in their self concept by using pre recorded semi-structured interviews with two participants aged 8 and 16 years and applying Rosenberg’s categories of self description, self evaluation, self and others, Ideal self and Locus of self knowledge in slightly altered forms. With view on the relevant theories to the context of this study, the research question in focus is â€Å"Do children acquire a progressive sense of self as they grow older and interact with their social environment?† Method Design The design of this study consists in a comparison of the self-descriptions given by two young people, during semi-structured interviews. Participants The participants that took place in this study were selected from two schools (one primary and one secondary) in the surrounding areas of Milton Keynes. Anne aged 8 yeas and Adam ages 16 years were randomly selected and given informed consent as well as their parents to participate in this research. Materias and procedure The material for this study was collected by the course team of ED209 Child Development at Open University and every step has been taken to ensure its compliance with the British Psychological Society’s ethical guidelines for research with human participants. In order to record the interviews, a microphone was strategically placed in a non intrusive location near the participant. An A4 sheet of paper was used for the participants to complete their self description (â€Å"I statements†) and a recorder was used to record the interviews. The interviews took place during the day in May 2005. The locations of the interviews were in places familiar to the children. The younger participant (Annie) was interviewed by a member of the module team Kieron Sheehy and Peter Barnes conducted the interview with the older participant (Adam). Both children were informed prior to the start of their right to withdraw from the interview at any time as well as to have any data deleted should they feel something was said that they do not want in recording. None of them did so. Care was taken to ensure the best possible quality to the recordings which required such to be stopped at times when background noise was too inconvenient. Near the beginning of the interview the participants were asked to write down a description of themselves on a sheet of A4 paper. At the top were the words ‘Who am I’ and below that were ten numbered lines, each beginning ‘I†¦Ã¢â‚¬â„¢ The recording was paused while the children completed these descriptions. Subsequently, the participants were asked questions based on Rosenberg’s questions of self evaluation, self and others and ideal self as well as on the concept of Locus of self knowledge. Results Self descriptions The research question proposed by this study is that younger children rely on physical and character traits when giving accounts of themselves and this should progressively shift with age as they make more use of inner traits for self description. The categories proposed by Rosenberg and used in this study and the results in percentage of the accounts of the two participants are as seen in table 1 bellow. Percentages were rounded to the nearest null The results above clearly show that the younger participant (Annie) relies solely on physical and character traits to describe herself whereas the older participant (Adam) makes much more use of inner characteristics and relationship connections supporting the hypothesis proposed by this study. Locus of Self Knowledge Annie shows internal and external locus when she suggests that both her and her mother would know better about her Maths, acknowledging that her mother might not know that she is â€Å"getting better every day†. Nevertheless in the question of behavior she placed the locus externally saying that her mom would be correct. Adam, the older participant was clear saying that his mother would be correct if asked what subjects he is better at school and about his behavior at home. Self evaluation When describing her weak and strong points Annie pointed out solely to physical traits of herself â€Å"my ears and legs (11:06)† and observable characteristics â€Å"I’ve got lots of friends (9:13)†. Adam equally relied heavily on character traits to describe his strong and weak points, however with a difference that his accounts were mostly related to internal (not necessarily observable) traits â€Å"I think im approachable b anyone†¦I suppose that my personality like just being a relaxed person (20:02)† Ideal self The older participant (Annie) relied on external factors to describe her ideal self like jobs â€Å"for my job I would like to be an actress (13:42)† making no account of any inner characteristic. Adam (16 years) on the other hand showed a capability to project his future in terms of interpersonal traits â€Å"I’d be like a leader, like a leader or something with power, because I like to think that I’d been really strong as a leader† Self and others Annie made comparisons of herself to others in terms of similar or different she is regarding her physical characteristics â€Å"I’m the same as Naomi as we both like Maths†¦(11:24)†. Nevertheless, she shows an ability to reflect on internal aspects of herself and the importance of her uniqueness as a person â€Å"Because if all the people are the same as me then I wouldn’t feel special (13:23).† Most of Adam’s comparisons to others were described in terms of the quality of inner similarities that enables relationships to form and be maintained â€Å"we’ve more or less got the same viewpoints (23:21)† and his inner drives that differentiates him from others â€Å"I like to think that I’m not going to spend the rest of my life working in a shop like some of my friends (25:00)† Discussion The purpose of this study was to investigate by means of comparison of interviews with two young participants (Annie aged 8 and Adam aged 16), the idea outlined in current research that development of identity occurs progressively from an existential self to a categorical self and children’s self descriptions shift gradually from predominantly physical traits in younger children to more interpersonal characteristics in older ones. Equally it aimed to analyze Rosenberg’s suggestion that a transfer in the locus of self knowledge from external to internal occurs as age progresses. In the self description task, Annie made use exclusively of physical and character traits to provide a description of herself where Adam showed a fluent ability to understand himself as an abstract being and use interpersonal and emotional traits when talking about himself. This is consistent with the idea of James (1892 as cited in Miel and Ding 2005 pp 131) that a sense of self emerges gradually. In detailed analysis of the questions related to the locus of self knowledge, Both Annie and Adam place emphasis on the other rather than the self contradicting Rosenberg’s findings that a shift occurs to the self as children grow older (Rosenberg 1979 as cited in the Open University 2012 assessment guide). However this could be so for reasons related to the methodology of research itself. For instance both participants did not seem to grasp the meaning of the questions initially, or perhaps confounding variables like power imbalance between researcher and participant could have played a role. On this topic it is therefore impossible to draw a positive or negative conclusion based only on this sample size. Cooley (1902 as cited in Miel and Ding 2005 pg 134) suggests the idea of the self as a looking glass where the person develops a sense of self by gradually undertaking other’s views and reactions of them. This theory can be supported by the findings of this study regarding the locus of self-knowledge where both children seem to see their own selves through the â€Å"looking glass† of others. The responses given in the other themes (ideal self, self and others and self evaluation) provide a strong support to Harter (1983 as cited in Open University 2012 assessment guide) and Rosenberg’s theory of a reliance on physical activities and aspects by younger children and a shift to more inner traits and relation to others in older participants. It is important to note that this study relies on a sample size too small to allow its results to be universalized. Also the context of the interviews and the participants were selected in a Western society where emphasis is strong on individuality and independence (Tobin et al 1989 as cited in Miell and Ding 2005 pp130). Therefore this study should only be interpreted within the limits of its settings; however it gives interest to the possibility of further research with a broader cross-cultural selection of participants. Briefly, some methodological issues came up in the formulation of questions that could perhaps have had an impact however small on the results of this study; At times, both participants showed confusion regarding the questions asked. Perhaps a different wording would have been more appropriate. Conclusion This study supports ongoing theories of a gradual development of self awareness proving the initial research question suggested and the idea that identity is shaped by an interaction of cognitive factors with various external aspects like social, peer, religion etc†¦ Due to methodological issues and small sample size it is impossible to offer conclusive support to the theory of Locus-of-self –knowledge. In future, the field of developmental psychology could benefit from further research involving larger sample sizes of varied cultures as this study can only account for children based in the scope of western society

Psychology Reflective Essay

After having various lessons, I would like to have a deeper evaluation of the chapter â€Å"Behavior in Social and Cultural Context† especially the concept of attributions . It is known that there are two types of attributions which are internal attributions and external attributions that we generally use to explain our own or other’s behaviors. Internal factors concern a person’s traits while external factors concern the external environment. In addition, I am actually shocked by the fact that there is a fundamental attribution error when we are explaining others’ behaviors. There is a real-life example that I would like to share. Last Monday, I was stuck in a traffic jam for half an hour on Nathan Road. I had a lesson at 8:30 am in Core A and I reached the pedestrian bridge at 8:25 am, so I was rushing to the classroom. At that moment, a scene annoyed me most and stopped my way to school. A boy who was around six years old was too energetic. He dashed and rushed around on the footbridge that disturbed others’ way. He also guffawed and touched or played with anything and everything he saw. Suddenly, he paced around and glared at his mum. Don’t walk like a stupid pig! Do you know how to walk? I have been waiting for you for so long! †He shouted at his mum. At that moment, I was very angry and strongly believed that the boy was so naughty and disrespectful that he showed his emotions with no restraint and did whatever he likes without regard for consequences. Based on the above case, the correspondence bias leads me to explain the boy’s behavior by ignoring the influence of situation on behavior. For example, actually he is a child with attention deficit hyperactivity disorder, so he cannot be patient and always dash around. However, we tend to emphasize the dispositional attribution that the boy is so naughty and disrespectful. Apparently, we tend to overestimate internal factors and underestimate external factors when explaining others’ behavior. After understanding the concept of fundamental attribution error, I have an enquiry related to it. Is there an error too when we explain our own behaviors? In order to find out the answer of it, I do some researches on it. Afterwards, I found out that the concept of actor-observer bias which is proposed by E. E. Jones and R. E. Nisbett in 1971 gives a clearer picture on the error of explaining our own and others’ behaviors. It states that we as an actor are more likely to attribute our own actions to the particular situation than to a generalization about our personality while the reverse asymmetry held for people being an observer and explaining others’ behaviors. Nevertheless, I have doubts about both the fundamental attribution error and the actor-observer bias. In my opinion, I think that both of the ideas only firmly established when describing negative events. For instance, on the one hand, as an actor, when we get bad result on an exam, we usually attribute the reason to the difficult exam (situational). On the other hand, as an observer, when our friends get bad academic result, we usually attribute the reason to his or her lazy character (dispositional). If the event is positive, the reverse error occurs. With the same example but with the condition that both we and our friends get high marks in the exam, we will attribute the reason to hard-working (dispositional) and easy exam (situational) to explain behaviors respectively. Malle (2006) agrees that a reverse asymmetry held for positive events after conducting a mental-analysis. He states that the discrepancy may indicate a self-serving pattern in attribution that we attribute success to internal factors and failure to external factors. Therefore, I believe that we are explaining others’ by using both the self-serving bias and fundamental attribution error. Overall, the lessons build up my foundation for the psychological concepts and theories and we need to explore the psychological world by ourselves in order to find out more details, conflicts about and relationships between different ideas. For instance, in order to finish this reflective journal, I used Google scholar to search about the actor-observer bias and the criticisms about it that I did not learn on the book and in lessons. By experiencing the searching process, I have deeper understanding on it and it strongly impresses on my memory. The process also enhances my analysis skill, to determine which sources are useful and which sources are not related to my topic. Therefore, I enjoy the process of exploring the psychological knowledge by ourselves.

Basic Solutions for Bad Study Habit

†¢Balancing school and friends. This can be a challenge. Friendships are important but so is school. The best way to balance school and friends is to study together. Good friends will support your academic and future goals. You can also make friends with other people who are planning for college and taking the same classes as you. †¢Add interest to your reading assignments. To get through a long reading assignment, imagine yourself in the story. Get involved. Ask yourself, â€Å"What is important to remember about this section? † You should always take notes or underline key sections and discuss the material with others in your class.You can also create a study group and break the assignment into different sections. Each person can be responsible for closely studying one part of the text. The other parts you can skim or outline. Then get together as a group to share what you’ve learned. †¢Cramming before a test. Cramming before a test is always a bad idea . Start studying well in advance. Begin with an hour or two a day and then increase your study time as exams approach. †¢Don’t know where to start. Your challenge is to prioritize. With a big project, list all the things you have to do.Then split the project into small, manageable chunks. Ask, â€Å"Which part is due first? Which part of the assignment is worth more points? Which task will take the most time to complete? † Decide which tasks are most important and what order you’ll use to get things done. Then get started! The most important thing to remember is start early and work a little bit each day. You’ll be amazed at how much progress you make. †¢Staying up all night to study. Before a test, it is important to get enough sleep. Period. Make time to relax and unwind before each test.Be sure to eat well, sleep well and maybe get some exercise. You’re more likely to do better on the test if you take care of yourself. †¢Not enoug h time to study. The trick to solving this problem is getting organized. Bring out all of your notes and textbooks. Identify the most important information and the things you don’t understand. Focus your study time and energy on learning those things. If you need extra help, ask a teacher or tutor. If after school activities are the problem, keep a calendar with game days, meetings, assignments and practice times.Start assignments right when you get them, and use lunch hours and breaks to make extra progress. †¢Trouble remembering things. If you only have trouble sometimes, try connecting new information with your own examples and experiences. Use rhymes, poems or mental pictures to help remember important facts. Some people even make up songs to help them remember things. If you always have trouble remembering, no matter how long or hard you study, talk to your teacher or school counselor. They can talk with you about your specific problems and recommend strategies to h elp.

Personality Theories Essay Example | Topics and Well Written Essays - 750 words

Personality Theories - Essay Example I have several close friends but there was this one, whom I considered the best. This friend of mine exemplifies being both an extrovert and agreeable person. She is the type of person who is very vociferous, never runs out of topic to talk about. She is quick on making short funny stories on every situation she is in, gifted with a good sense of humor. We always have a good laugh whenever she is around. She also does not mind being the cynosure. I also call her my personal guidance counselor for she always offer sound advises to my problems. She is willing to spend her time with her friends not minding the handful tasks that await her. I can see how she values friendship by being loyal to her friends and being sensitive to others emotions. When everybody is feeling down she remains optimistic, giving all of us hope. With her traits she can win as Ms Congeniality. I am only one of the many friends she has. There was this one incident that I will never forget. We had a 3 day vacation with our friends. All of us were eager to go home but when we arrived at the airport we were informed that our flight will be delayed for 2 hours. Everybody went berserk but my best friend remained calm. She took the effort of explaining that there must be a big reason why it happens, pointing out possible things that might happen if our flight would follow its original schedule considering the terrible weather outside and everybody listened to her. She then started telling hilarious stories about her work and personal experiences. To my surprise my friends took turns in sharing their funny stories. It was so entertaining that even the other people at the lounge were laughing. It looks like the lounge was converted into a gag show with my friend as the stand up comedian. Almost everybody was laughing listening to the side-splitting stories. Nobody then fretted for the delayed flight. After the long wait it was then announced that we are to board the plane in a few minutes. The passengers were even giggling as we boarded the plane. My friend was seated next to the middle-aged woman who was seated by the window. The woman next to her asked if they could exchange seats. I have known my friend for so long and I know that she also hates sitting by the window. Yet to my surprise, she agreed. The woman was now seated between us. My friend noticed that the woman's hands were shaking, somewhat quivering. She asked the woman if she was okay. The woman explained that it was her first time to board a plane on a bad weather and it made her nervous and a little bit scared. We then introduce ourselves and befriended her. The woman's name was Joise. Knowing my friend's abilities, she kept on talking just to entertain Joise and to ease away her fears. The trip was a little bit bumpy due to the weather condition, yet we remained relaxed for we had a very nice conversation. We talked about almost every thing and ended up with Joise's life story. I was already exhausted so I closed my eyes but I can still hear them talking. I was very amazed of my friend's willingness to listen since the topic had become so boring. This really showed her interest on people. I did not notice that I had fallen asleep already and was only awakened when the stewardess asked me to put on my seatbelt for we are about to land. The next thing I

Persuasive paper Research Example | Topics and Well Written Essays - 1500 words - 1

Persuasive - Research Paper Example been a subject of a great number of discussions, debates, and arguments, especially since euthanasia and assisted suicide became legal in a range of countries. While the opponents of legalization claims that is its, in fact, legalization of a murder as well as devaluation of a person’s life, I believe it should be legalized because it frees people of pain and suffering they cannot endure. History of euthanasia extends back over thousands of years, namely to the 5th century BCE. Despite the fact that in Ancient Rome and Greece doctors were obliged to follow the Hippocratic Oath, a lot of them could give poison to their patients if the latter asked them to. In the times of the Middle Ages, the issue of euthanasia and assisted suicide was not even discussed due to the fact that the church was quite an influential institution. With the rise of the Enlightenment in the 17th and 18th centuries, euthanasia again became the question for discussions and debates; the majority of people were against it. However, there was no law that made it illegal until the 1830s when the first American law on the illegal status of euthanasia was passed (The Life Sources Charitable Trust). In the first half of the 20th century, euthanasia started gaining support in the American society as well as in England. With the beginning of World War II, the global society changed its attitude towards the issue due to the fact that the Nazis killed a great number of people with the help of euthanasia (The Life Sources Charitable Trust). In the late 20th, the points of view on the matter under consideration changed again; in fact, the last several decades may be regarded as the revival of the discussion as well as the reconsideration of the necessity of euthanasia legalization as the modern society is getting more and more supportive of making it legal. The following are the arguments for legalization of euthanasia; most of them are based on the needs of those who call for it. The first reason

Speaker's response for Sports management class Essay

Speaker's response for Sports management class - Essay Example Although none of the academic books or journals had mentioned anything about the sports managers being the last line of defense in any given sports management team, it remains a fact that managing sports is not an easy task. In line with this, the top management team of any sports-related organization are responsible not only in the search for short-term and long-term sponsors but also communicate how sports activities can benefit the sponsors, the need to constantly increase the sports organization’s sales and profit, finding ways on how to effectively associate the sponsor’s brand to a given sports event, and eventually come up with a reasonable pay and reward schemes that could encourage the players to stay loyal with the team (Crompton a). As compared to the use of traditional ads, Levin, Joiner and Cameron strongly suggest that the process of incorporating the logos or brand name of the sponsor in sports cars or basketball jerseys increases the chances wherein the public consumers could develop a strong positive attitude and increased ability to recall the sponsor’s brand. ... As a significant part of a sports management team, it will always be the duty of the top management officials to inquire, research, and learn more about the grounds for any potential legal issues that they will have to face in the near future or give them the opportunity to legally sue anyone who would illegally take advantage of the sports management organization. For example, the term â€Å"ambushing in sport† is all about pretending or purposely creating a false impression that a corporate brand is one of the official sponsors of a team even though the brand has no legal rights to be an official sponsor (Crompton b). Crompton (b 1) mentioned that â€Å"official sponsors receive littly legal protection from ambusing†. For this reason, the sports manager(s) should take it as a challenge to create useful and effective strategies on how they can counter-act or prevent any third party or a company from violating the sports ethics particularly when it comes to ambushing. P erhaps, the sports manager should investigate on whether or not he or she can make use of the IP rights law to protect the name of the sports team from being illegally used by any party or a company who wish to gain any forms of brand recognition from the sports viewers. Not only did the speaker talked about the proper way of doing business but also the significance of legality of doing business, the importance of public trust in sports, etc. Personally, I find the advice given by the speaker to be very logical and practical when it comes to molding his audiences on how to become an effective sports manager in the future. In general, there is a saying that â€Å"what goes around, comes around†. To become a successful and effective sports manager, the speaker advice

Citizens bank Essay Example | Topics and Well Written Essays - 1250 words

Citizens bank - Essay Example The researcher states that the strategic problem that the Citizens bank is facing is followed by an important tactical problem: up to then, in 2004, the organization has used acquisitions as a tool for promoting growth. Acquisitions, as developed through the years, led, necessarily, to the radical transformation of organizational structure: in 1992 the employees of the organization were estimated to just 1,300 while in 2004 the firm’s staff reached the ‘24,000 people across the  USA’. It was at this point that the tactic of the organization to proceed to acquisitions led to concerns. Larry Fish, the CEO of the firm identified the particular issue; it was clear that for the future the terms of acquisitions in which the organization would proceed should change. At the same time, Fish had to face another problem: Citizens Group was no more a bank of average size; it has become a major competitor in the US banking industry. Thus, the practices used up to then for se curing the firm’s image in the market should be reviewed. It has become clear that the firm was facing a tactical problem: the rate of acquisitions of other banks/ financial institutions have become so rapid that the organization’s mission and values could be doubted, as of their feasibility. The firm’s CEO would have to resolve a series of issues related to the above practice. From 1992, up to the acquisition of Charter One, the organization’s growth has been gradual.

A managerial approach to marketing Essay Example | Topics and Well Written Essays - 2250 words

A managerial approach to marketing - Essay Example Competitive pressures to deliver specific products to meet consumer demand have changed the way the products move from the producer to the consumer. Any company has to adopt new marketing strategies in order for it to survive in the ever competing environment. The marketing landscape has shifted in that technological innovation, new channels, regulatory compliance, bottom-line accountability and rising customer expectations are altering the playing field. Marketing managers are unraveling these complexities in order to spearhead initiatives that capitalize on the customer-driven market place. It is important to place the customer at the core of strategic decision making hence marketing managers can better align marketing resources, spend, mix and technology investments. Strategy and technology can then coalesce to profitably meet customers’ needs, which enhance brand performance, increase customer value and position the enterprise for growth capability of outpacing competitors. This strategic brief addresses central issues on the minds of today’s marketing managers. As technology advances and consumers gain clout, traditional batch and blast marketing approaches designed to maximize new customer acquisition without regard for customer needs and long-term value will under perform. Launching marketing programs around new products for short-term revenue wins will not be enough to sustain returns and surpass competitors. Technological innovations are constantly altering the playing field. Analytic solutions are bringing new levels of customer intelligence, allowing marketers to understand individual customer needs. Optimization tools have increased marketing velocity and shortened cycle times. Consolidated, clean customer data stores can be matched with event-based campaign management tools to improve message accuracy, timeliness and relevancy. As technologies come to

Emotional Disabilities Essay Example | Topics and Well Written Essays - 500 words

Emotional Disabilities - Essay Example The crucial issue for teachers and federal and state authorities issue is to be able to differentiate between misconduct and emotional disability (Doty, 20003). With regards to history, a child or student to be eligible for emotional disability, pertinent evaluations are conducted. The school must conduct psychological testing by a trained school psychologist and the testing includes cognitive testing and social/emotional measures through rating scales, interviews and observations (School Psychologist Files, 2006-2007). In addition, to rule out environmental factors, a socio-cultural evaluation is done by a social worker with a parent of the child to determine a developmental history (School Psychologist Files, 2006-2007). Another issue that poses a challenge to school authorities is determining whether a child has emotional disability/disturbance or is socially maladjusted. A guide used by an educational agency in Michigan addresses this issue by drawing a matrix of characteristics in terms of behavior to differentiate emotionally disturbed and socially maladjusted students (School Psychologist Files, 2006-2007). In terms of definition, the eligibility of a child or student for having emotional disability is currently determined according to criteria set by Individual with Disabilities Act, Public Law 101-476 (Carrol n.d.

Gore-Tex Patents Essay Example | Topics and Well Written Essays - 500 words

Gore-Tex Patents - Essay Example At the end of the patent protection phase, the best strategy is to increase R&D investment as well as repositioning the product whose patent is expiring at a lower price point in order to continue to generate sales. 2. The fabric technology of the firm has been utilized in a wide range of products. The company has applied for winter coats, backpacks, shoes, and trousers. The firm has been able to obtain prestigious contracts such as the 1969 contract that enabled the company manufactured cables to reach outer space US-led moon missions. The firm has diversified product portfolio with multiple application which includes: new standards for comfort and protection for work wear and active gear; advanced the science of regenerating tissues destroyed by disease or traumatic injuries; next-generation materials for printed circuit boards and fiber optics; and new methods to detect and control environmental pollution. 3. The emphasis on technology and innovation has helped Gore become a multinational firm whose market value exceeds one billion dollars. Despite the company’s success, the continuous emphasis on technology is a strategy that has drawbacks and increases overall business risk. Once the patent of technology expires any firm can imitate the company’s product without incurring in any of the original research and development investment the firm incurred in. Another major drawback about placing a high emphasis on technology is that these types of products at times become obsolete very fast as other more advanced technology begin to appear in the marketplace. When a company becomes a victim of obsolete technology all the inventory of the product that became obsolete becomes worthless.

Challenges of the Twenty-Year Veteran Seeking Federal Employment Research Proposal

Challenges of the Twenty-Year Veteran Seeking Federal Employment - Research Proposal Example The paper tells that the Federal Executive branch has been recognized to be the principal owner with regard to Veteran employees in the United States. A huge number of Veterans are believed to be engaged presently in different agencies throughout the country as well as the world. The Federal government is learnt to comprise augmented number of Veterans as its employees in comparison to the other private segments. It has been further found that the Federal government even plans to increase its recruitment of Veterans in the various fields of services. Employing Veterans by the government is not only considered to be morally appropriate but is also believed to be advantageous from the business point of view. It is considered to be quite beneficial as the government is often believed to put in noteworthy amount of resources for the reason of training as well as development with regard to the military service workforce. The insistent steps taken towards keeping hold of the evolutionary m ilitary service workforce within the government aid in making the most of their return on the made investments. This also facilitates the government to make recruitments and fill up the places that entails higher requirements in the Federal agencies. The twenty-year veterans’ were found to witness challenges while seeking federal employment after the completion of their service in the armed forces. This is proving to be discouraging for the twenty-year veterans’ as they are being held back from leading a normal life post service. The main challenges faced by the twenty-year veterans’ along with the causes are considered to be the problem which is aimed to be explored in this study. Purpose Statement The purpose of this study will be to focus on the various challenges faced by the twenty-year veterans while seeking federal employment. The study will also intent to identify the causes triggering the challenges along with suggesting suitable solutions. Conceptual T heoretical Framework The aim of this research will be to identify the challenges faced by the twenty-year veterans while looking for federal employment. The research will relate to the laws favoring the appointment of twenty-year veterans’ in federal employment and the other relevant laws related to the preference and disabilities along with the needed steps that is required to be undertaken in this context. Research Questions The research questions in relation to the topic of the research identified are: The kind of challenges witnessed by the veterans’ The role of the Veterans’ Preference Laws in overcoming the challenges Literature Review From the time period with regard to the Civil War, considerable extents of preference in the course of selection in relation to the Federal jobs are being provided to the Veterans related to the Armed Forces. Taking into consideration the degree of sacrifices made with regard to those individuals offering their services in t he field of Armed Forces, the Congress passed laws with the intention to avoid or check veterans on the lookout for Federal service from being reprimanded owing to the amount of time spent by an individual in the field of military service (Howell, 2011). According to the regulations, the physically disabled veterans or the ones who rendered their respective service in relation to dynamic responsibility with regard to the Armed Forces in the course of definite particular time phases or even in military movements would enjoy certain

Thought and Reflection Grading Criteria Essay Example for Free

Thought and Reflection Grading Criteria Essay The assignment will be graded according to the following criteria: 1) Clarity: The intent of the writer is clear. 2) Logic: The answer makes sense. 3) Answers question: The questions are addressed fully. 4) Mechanics: Answers contain proper punctuation and grammar. How do individuals acquire and develop language? How do you personally communicate your thoughts and how did you learn to do that? Individuals acquire and develop language through our brain function. Oral and auditory helps communicate verbal signals whether it be grunting and crying from a baby when their hungry. The auditory part of this allows us to speak and listen. We also develop language through physical and verbal using facial expressions, eye contact along with various other forms to communicate through language. I communicate my thoughts through speaking, facial gestures and listening. I learned this mostly from home environment, school, media, and peers. Based on your own experiences, what are some symbols (e.g., letters of the alphabet) people use to communicate? Based on my own experience I have learned that lol meaning â€Å"laughing out loud†. I learned this from my god-daughter just over the summer. OMG is short term for† Oh MY Gosh†. This is a term I learned on Facebook. I learned bff means â€Å"best friends forever† all the new reality shows use this to let the media know friendship status among Hollywood stars. The different terms and meanings really show me how media and communication has changed along with technology. Explain how you think these symbols are related to critical thinking? These symbols are related to critical thinking in a lot of ways because you have to think before using. Example: Timing- when using the symbols above you cannot use them anywhere any time. When being interviewed and the question asked is how did you find our company? The information came from your best  friend you cannot answers my bff. If responding to your previous professor in an email you would not use any of the mentioned abbreviations to answer further questions. When using these terms you have to consider when, how, tone of using.

Mainstream Literature Does this Worsen the Text?

Mainstream Literature Does this Worsen the Text? How far does conceding to the popular mainstream strip a text of its literariness? (Explore the ways in which your chosen essay texts negotiate competing demands of literary and the popular) William Faulkner said of Ernest Hemingway: He has never been known to use a word that might send a reader to the dictionary (UOI, 1947) attempting to demean the literariness of his works. Hemingway responded; Poor Faulkner. Does he really think big emotions come from big words? I know them all right. But there are older and simpler and better words, and those are the ones I use. (Ross, 1950) His response to Faulkners elitism suggests that a text does not have to adhere to the implicit, often judgemental rules that define a piece of work as literary in order to be worthy of such a title. Using the poems of Linton Kwesi Johnson and The Hunger Games by Susanne Collins, I will analyse how both authors navigate the fine line between what is popular and what is literary, and whether this affects the overall impact of their work or its integrity as literary fiction. I intend to argue that a text does not have to present itself in a literary fashion in order to be considered worthy of the te rm literary, and similarly, literary texts can exist without conforming to the demands of mainstream culture whilst still being appreciated by modern society. In its simplest definition, literature is simply a written work; it is only when we place the boundaries of what is considered intellectual, or art, upon it that there becomes any kind of speculation as to whether a writers work is literary or not. In contrast, popular culture is a term associated with primarily Western entertainment, news, technology and sports. In its initial conception, the idea of popular was one associated with the uneducated working class, in comparison to the literary culture of the upper classes. Pop culture was the culture of those outside the power establishment; it was entirely separate from scorned and excluded by those in power, who had their own official culture (Berrong, 1986). As a result, there is an ongoing elitism toward popular culture, with many labelling it trite or unintelligent, or suggesting that low culture stress substance, form and being totally subservient; there is no explicit concern with abstract ideas or even with fictional forms of contemporary social problems and issues content to depict traditional working class values. (Gans, 2008) As a result, creators and audiences of popular culture are by association considered to be superficial or lacking in intellect. Popular fiction is defined as plot-driven fictional works, written with the intent of fitting into a specific literary genre, (French, 2010) so as to appeal to mainstream readers who buy into the pre-existing format because it is familiar, recognisable and easily digested. These so-called conventions of popular fiction are specific settings, roles, events and values that define individual genres and their subgenres (McKee, 1997) and often, publishing houses are known to present obligatory guidelines for authors to follow in order to have their works considered for publication. Any literature in fitting with these conventions is usually considered separate from literary fiction by critics for being stereotypical and poorly written; those texts are created solely to provide escapism to its readership as opposed to meaningful, carefully crafted prose that might incite thought or action. Literary fiction refers to works that hold so-called literary merit, which here means that they compr ise of political commentary, comments on societal hegemonic ideologies and the human condition. Like its popular counterpart, literary fiction is written purposely with its own set of conventions in mind, with the difference being that the focus of the works involved lingers more on themes than on fast-paced plot progression or audience appeal. It is arguable that pop culture is the easiest way to appease the mainstream, an audience fundamentally made up of young people; technology has transformed culture, especially popular culture, into the primary educational site in which youth learn about themselves and the larger world (Giroux, 2000). There has always been contentious debate regarding the discrepancies between high art, a category into which literature falls, and popular culture. However, it is arguable that this debate is obsolete; the distinction between the two is blurred just because a piece of work is easily accessible and appeals to the masses, does not necessarily sacr ifice its credibility or deem it an unintelligent piece of work that is lacking in thought. A televised adaptation of Austens Pride and Prejudice, or Baz Luhrmans modern reimagining of Shakespeares Romeo and Juliet, for instance, could be considered literary in an intertextual manner, being as their origins hail from classic literature. For instance, author John Storey would argue that the quantitative definition of culture has the problem that much high culture is also popular (Storey, 2014), making the two difficult to separate into distinguishable categories. It also could be said that pop culture is more intrinsic to society than so called high art, because it wields so much influence over the general public and which media they do or do not consume; in the struggle over the symbolic order that characterizes our times, popular culture developed by name brands and various forms of media, including the Hollywood film industry is crucial in creating the identities and representat ions that our youth embrace (Reynolds 2006). Linton Kwesi Johnson is a Jamaican writer based in the United Kingdom the second living poet, and the only poet of colour, to be immortalised in the Penguin Modern Classics collection. Johnson is a dub poet a genre that is, according to him, overcompensation for deprecation and as a writer, refuses to conform to English standards of poetry; he uses Creole patois as a political statement, defying the expectations society holds for poets. This phonetic, unstandardized transcription of his own language is certainly not that of great literary figures Jane Austen, George Orwell or Charles Dickens, and yet, he has been awarded the Golden PEN award in 2012 for a Lifetimes Distinguished Service to Literature. His idea of poetry has been passed through generations, and did not simply consist of standard Received Pronunciation English or what was deemed publishable but included traditional slave songs. Johnsons poetry is heavily inspired by the Black Panther movement, a group in which he be came active during his school years; their belief being that violence in the face of constant racism is necessary, using militant revolutionary force against the racist police and segregation of 1960s London. He himself describes his writing as a political act [à ¢Ã¢â€š ¬Ã‚ ¦] poetry was a cultural weapon (Wroe, 2008). It was during Johnsons childhood that the SAS law, or the 1824 vagrancy act, was reintroduced, which enabled the police to arrest someone they suspected had intentions of committing a crime, allowing police to exploit and arrest people of colour in London without any evidence. The subject matter of his poetry is usually political, depicting his experiences as an African-Carribean living in Britain, but has also focused on foreign policies and police brutality. Johnsons poem If I woz a tap natch poet serves not only as an example of his subversion from the conventions of literary work but simultaneously describes his rejection of the canon, and his interstitial position between musician and poet, between high art and popular culture, between politics and aesthetics (McGill 2003). For instance, he begins if I waz a tap-natch poet, like Chris Okigbo, Derek Walcot ar T.S Eliot (Johnson, 2004); the opening challenges any predispositions suggesting that canons operate according to transparent principles of coherency or homogeneity. Chris Okigbo signals an alternative to the Western Canon advocated by critics. In contrast, Derek Walcott is a Nobel laureate, and his appearance suggests a movement back towards conservative tastes. However, the inclusion of T.S. Eliot demonstrates that the canon Johnson is crafting is unfortunately one made up entirely of people of colour. He continues by saying if he were top-notch himself, he would write a poem so h dyam deep/dat it bittah-sweet (Johnson, 2004), implying that the works of Okigbo, Walcott and Eliot create work that is deep or poses intellectual questions, a prerequisite of literariness. Moreover, the poem appears to carry another irony when analysed more thoroughly in that T. S Eliot appears as a token white poet, which is reflective of the way in which right-wing institutions that anthologise the zeitgeist of the times, such as anthologies, are known for including very few people of colour, sometimes just a single person, to demonstrate supposed diversity and avoid criticism or backlash from minorities. On perhaps the other end of the literary spectrum to Johnson is Suzanne Collins, an American writer, renowned for her young adult dystopian trilogy The Hunger Games. She was born in Harvard, Connecticut but being the daughter of a military officer, consistently moved across America. Consequently, inspired by her fathers career in the Air Force, her work tackles themes of war and its effects on the world, including poverty, starvation and innocent civilian death. The Hunger Games is set in Panem, a post-apocalyptic America made up of the Capitol and 12 surrounding districts; every year, two children from each district, male and female, are chosen to take part in an obligatory, televised fight to the death, known as the Hunger Games. The staggering popularity of her work resulted in her being named one of Time magazines most influential people of 2010 and as of March 2012, became the best-selling Kindle author of all time. It is not unusual for creators of literature to use so called p op culture tropes and appropriate them into high culture works; with the blurred lines of literary and popular first identifiable in the Romantic period where romance fiction became a substantial influence on future literature, despite having been previously disparaged. More recent examples include Andy Warhols use of the Campbell soup can in his pop art, as well as artist Jeff Koons conceptualising kitsch and pornography, subject matters often vilified for lacking in culture or finesse, to create new work which is supposedly worthier of the label high art. This same technique of intertextuality and the idea that any one piece of literature is created by combining several others is arguably evidenced in Collins dystopian novel; on the surface, it is a young adult romance implementing the typical formulaic conventions and character archetypes evidenced in the majority of mainstream pop culture, arguably inspired by the critical success of Stephanie Meyers Twilight saga. However, when discussing the origin of The Hunger Games, Collins cites the myth of Theseus and the Minotaur as the most significant inspiration for her book a classic Greek tale wherein Minos forces the people of Athens to sacrifice 14 women and children to be slaughtered by the Minotaur in the never-ending labyrinth. She also interweaved the concept of the Roman gladiator games; an all-powerful and ruthless government, people forced to fight to the death, and the games role as a source of popular information (Scholastic, 2010) and in doing so, she successfully brings re nowned, classic Greek literature to the mainstream audiences, albeit in a more easily digestible fashion, by reimagining the stories in a fashion that appeals to pop culture fans. Contrastingly, Johnsons poetry focuses not on fabled morality tales, but on real life issues of racism, segregation and police brutality, particularly in London, where he grew up. It can be assumed that, as this is not a topic to which popular culture utilise for its audiences, he does not concern himself with the opinions of critics, or of his audience for that matter, on his work. It is my understanding that it is more important for Johnson to promote anti-racial messages and protest against the mistreatment of people of colour. Johnson himself said that writing anti-establishment poetry during the Race Riots could be considered an act of protest, an act that could have been to his great detriment as a result of the United Kingdoms fervent racism. This shows Johnson to have integrity he is writing about what he believes is important and worth saying; one way to perform a test of literary merit must be, first, the sincerity of the writer. I would be willing, I think, even to add t he seriousness of purpose of the writer (Peters, 2006). From this, one can argue that Johnsons sincerity in his writing of his experiences, and his determination to express anger and encourage reactions to political issues makes his work literary. In If I waz a tap-natch poet, he purposely distinguishes himself from any of the other writers he mentions; he seems to exist in a liminal space, and it is difficult to discern where he sees himself within the hierarchy of literary and popular. It is arguable that he doesnt consider himself a part of either category, because neither of them serve any importance to him. However, whether a text is deemed literary or popular is very rarely a decision made by its own creator; Johnson is simply distancing himself from the process, as he feels it is unnecessary. Although his work holds no evidence of popular culture references, it is certainly popular amongst a specific minority group; people of colour. They have experienced many of the atrociti es he writes of, and can relate to them in a way that the white Western mainstream cannot. As a result, I would argue that Johnsons writing is certainly popular amongst a niche audience, and that appealing to the mass market is not the only category that makes a text worthy of the title. Johnson first became active in the poet community in school, but he was not published until 1974, in the journal Race Today. In the same year, Harper Lees controversial bildungsroman To Kill a Mockingbird was also released. Both Johnson and Lee tackle the subject matter of racism, albeit in different areas of the world, and Lees novel is regarded as one of the greatest of our generation. The difference between Harper Lee and Linton Kwesi Johnson is that one is a privileged white woman, and the other a Jamaican man of working-class background, whose poetry is not isnt carefully pre-packaged in the standard Oxford Dictionary English, the mainstream being young white heterosexual teenagers, who of cour se, prefer to access literature in this way. Johnson is angry about his mistreatment, and that of so many other people of colour, at the hands of white policemen and politicians and civilians. When declaring a text worthy of literary merit, critics significantly consider the moral or messages the story is trying to create, usually through the medium of symbolism or allegory. The metonymic concept of bread and circuses becomes particularly apt when looking at The Hunger Games, as the Latin translation Panem et circenses served as inspiration for the name of the novels fictional setting, Panem. The phrase, first used by Juvenal, who was degrading the sheep-like nature of common people, their selfishness and obliviousness to wider concerns and civic duty, alludes to an appeasement with a lack of substance. It refers to the way in which supposedly democratic governments make use of superficial distractions to satisfy the immediate, shallow requirements of a populace in order to continue to manipulate them for hegemonic gain. Although this could make reference to the Capitols attempts to placate the districts so they cannot overthrow their regime and dismantle their hierarchy, it could also be an allegory for the way in which popular culture works in the real world. When taking a Marxist reading of the novel, it is arguable that Collins was inspired by the Industrial Revolution, most noticeably the living conditions in 19th century Europe. Katniss illustrates this by saying What must it be like, I wonder, to live in world where food appears at the press of a button? How would I spend the hours I now commit to combing the woods for sustenance if it were so easy to come by (Collins, 2008). Collins plot coincides with Marxs socialist philosophy; Panem is comprised of two groups, the proletariat, or the people of the districts, and the bourgeoisie, or the Capitol. This highlights what is a fundamentally unfair system wherein the majority of wealth is held by the minority whilst the general public struggle to maintain a living. This is further evidenced by President Snows hosting of the Hunger Games, themselves, wherein his government hold complete power over the Districts and their people, who have absolutely no hope of ascending to higher status. Katniss, the protagonist of the novel, lives in the district that is hardest hit by the Capitols regime. She represents the lowest of the proletariat, whereas the closer the districts are to the Capitol, the more advantageous; Its tempting, so tempting, when I see the bounty waiting there before me. And I know that if I dont get it, someone else will. That the Career Tributes who survive the bloodbath will divide up most of these life-sustaining spoils. (Collins, 2008) Here, Katniss describes the Career tributes are more likely to survive, having received training for their entire lives to prepare for the games. Whilst Districts One and Two still have to supply children for the games, this is a mere faà §ade, bread and circuses; Snow makes the districts think everything is equal, but in actuality, the Career tributes are much likelier to survive and win the Games, thus maintaining the bourgeo isie whilst slowly killing off the poor. However, Katniss follows the Marxist ideology and seizes the means of production. Collins writes Without a victor, the whole thing would blow up in the Gamemakers faces. Theyd have failed the Capitol. Might possibly even be executed slowly and painfully, while the cameras broadcast it to every screen in the country (Collins, 2008) By refusing to conform, rejecting the role of victor and encouraging Peeta to do the same, this forces the Gamemakers to change the rules and allow both to win. Katniss is still aware, though, that the Capitol would have the power to make an example of the Gamemakers to restore order. These allusions to Marxism and communist theory imply that there is a lot more depth to Collins work than it at first seems; by incorporating themes of real life class issues, she is commenting on societal problems and posing a moral question regarding Americas modern class system. When asked how he would define literariness, critic Walter Van Tilburg Clark declared the final test of literary merit, is the power to endure obviously such a test cannot be applied to a new or recent work, and one cannot, I think, offer soundly an opinion on the probability of endurance (Peters, 2006). Here, he is arguing that the most significant criterion of the definition is that if a text can endure, it can be considered worthy of literary merit. It is not, then, necessary for a text to follow the other rules regarding context, connotations or conveying a higher meaning; if a text is popular, it is likely to endure. The Hunger Games Trilogy spent 50 weeks on the New York Times bestseller list and has been translated to the screen as a multi-million dollar film series. Such a lengthy stay at the top of a highly-regarded rating system is suggestive of endurance, and therefore, regardless of the issues the trilogy presents in terms of stereotypical pop-culture tropes and character moulds, it can be defined as literary. In addition, the concept of literariness is one that is inherently subjective; particularly because aesthetic value is entirely based in personal preference. It is, according to critics, a relic of a scholarly elite.Similarly, the predispositions regarding popular texts and its dismissal as uncultured also seem to be outdated views stemming from old-fashioned beliefs. The examination and understanding of popular culture, therefore, is necessary to understanding ourselves, our identities and the world that surrounds us. A text that is considered brilliant by one, will be terrible to another; we each have different interests and tastes, and there is never going to be unanimity when defining literary and popular and the difference between them. The study of popular culture enables us to consider literature in a less judgemental, more open-minded fashion, voiding the inherent laws of what makes a text literary or fundamentally good. Popular cultur e does not exclusively lend itself only to companies to churn out poorly-written prose lacking in value and increase financial revenue, although it is manipulated by those in power to detract from real life issues; just because this is the case some of the time, it doesnt define all literature that falls into the category of popular as unworthy of also being literary. The two terms are not mutually exclusive, and a text does not give up its right to being one by adhering to some characteristics of the other. The spectrum of defining literary and popular categories, albeit arbitrary in nature, which are not binary opposites in terms of literature, is, in my opinion, one that is entirely personal, and each individual will hold opinion on where any given text falls; that does not make them true, as there are no correct answers. Word Count: 3496 _____________________________________________________________________ References Johnson, L. K (2002) If I Woz a Nap-Natch Poet, Mi Revalueshanary Fren: Selected Poems London: Penguin Collins, Suzanne (2008) The Hunger Games New York, Scholastic University of Iowa (1967) An Interview With William Faulkner The Western Review: A Literary Quarterly, Volume 15, Number 4 Ross, Lillian (1950) Profiles: How Do You Like It Now, Gentlemen? The New Yorker, F. R. Publishing Corporation, New York. Berrong, R.M (1986) Rabelais and Bakhtin: Popular Culture in Gargantua and Pantagruel University of Nebraska Press Gans, Herbert J (2008) Popular culture and high culture Basic Books. pp. 8-10 Storey, J (2014) From Popular Culture to Everyday Life Routledge French, C.T Literary Fiction vs Genre Fiction[online] http://www.authorsden.com/categories/article_top.asp?catid=10id=18884 (accessed December 2016) McKee, R (1997) Story: Substance, Structure, Style, and the Principles of Screenwriting New York: HarperCollins. p. 87 Giroux, Henry (2000) Stealing Innocence: Youth, Corporate Power and the Politics of Culture, New York, St. Martins Press Reynolds, W (2006) Cultural curriculum studies, multiplicity and cinematic-machines Journal of Curriculum Theorizing, Caddo Gap Press Wroe, N (2008) I did my own thing [online] https://www.theguardian.com/books/2008/mar/08/featuresreviews.guardianreview11 (accessed December 2016) McGill, R (2003) Goon poets of the black Atlantic: Linton Kwesi Johnsons imagined canon Textual Practice, Vol. 17, Issue 3 Scholastic (2010) Video: Classical Inspiration, The Hunger Games by Suzanne Collins [online] http://ww(w.scholastic.com/thehungergames/videos/classical-inspiration.htm (accessed December 2016) Bill, M; Peters, N (2006) Howl on Trial: The Battle for Free Expression City Lights Books. p. 224. Poland as a Potential Market: Environmental Analysis Poland as a Potential Market: Environmental Analysis 1.  INTRODUCTION Servcorp is an Australian-owned services company that specialises in the provision of business solutions. Its main offerings include fully-serviced office packages (office space bundled with IT and communications infrastructure and accompanied by IT and administrative staff), virtual office products such as communications and address services, and meeting rooms for hire (Servcorp, n.d.). Servcorp has expanded its operations into New Zealand, the U.S., Asia, and Europe. While the company operates in the UK, Belgium, and France, it does not currently operate in Poland. In this report, I will analyse five environmental factors relevant to the consideration of Poland as a potential market for Servcorp. These are the country’s political and legal environment, economic environment, trade and financial environment, social and cultural environment, and infrastructure. The ensuing discussion will integrate these findings and provide an overall outlook for Poland. Finally, based on these analyses, a number of recommendations will be put forward regarding Servcorp’s potential expansion into Poland. 3.  ANALYSIS OF THE BUSINESS ENVIRONMENT 3.1.  Political and legal environment Poland has become one of the most politically stable European countries since it joined the European Union (EU) in 2004 (Bujnicki, 2013). In 2012, Poland ranked below the OECD average on the FDI Regulatory Restrictiveness Index (where a lower score indicates fewer restrictions on FDI) (OECD, 2012). Poland also has a number of state aid measures in place to attract foreign investment. For example, the country has 14 Special Economic Zones; these areas have relaxed income taxation rules and have the appropriate infrastructure in place for starting a business, though businesses require a license to operate in these zones (Lex Mundi, 2013). In Poland, then, Servcorp would find political environment that actively encourages FDI with the view that it is vital to developing the country’s economy. While Poland has few restrictions on FDI, its overall regulatory environment is somewhat complex. The World Bank (2013) ranked Poland 45 of 189 countries on the ease of doing business in 2013, though pointed out that the country’s tax system remains complex and outdated. It takes an average of 685 days to enforce contracts in Poland compared to the OECD average of 529 days, and a number of other bureaucratic hurdles remain (World Bank, 2013). For Servcorp, these factors mean that the company might have to do substantial research into Poland’s tax system, as it contains intricacies not present in Australia’s taxation laws. Property registration is a vital consideration for Servcorp, as the nature of the business means that they must acquire office space to hire out to clients as well as a building for their own use. The World Bank (2013) ranked Poland 54 on the ease of registering property. This is compared with a rank of 40 for Australia; however, there is only one more procedure involved in registering property in Poland than there is in Australia, so red tape in this arena is only slightly more pronounced. 3.2.  Economic environment Real GDP growth in Poland ranged from 1.6% to 6.8% during the period 2005-2012; Poland was the only country in the EU to experience a growth in GDP during the 2008-2009 global financial crisis (OECD, 2013). Real GDP in Poland is expected to grow by 2.7% in 2014 and 3.3% in 2015 (OECD, 2013). However, Poland experienced a small slump in economic growth in 2013; recent changes in fiscal policy have been aimed at encouraging economic growth through expanding the budget deficit and eliminating restrictions on fiscal stimulus measures (Onoszko Krasuski, 2013). Overall, demand for the modern services provided by Servcorp may increase as Poland’s citizens experience an increase in wealth and the economy continues to grow at a healthy rate as a result of these fiscal measures. The slight downturn in real GDP growth in 2013 has been accompanied by low inflation (Eglitis, 2013). This is promising for Servcorp, as it means that the business may be in a better position to make long-term plans with the knowledge that their purchasing power will not decline, and borrowing costs may be lower. With the Polish government’s planned relaxation of fiscal policy, however, Servcorp must continue to track changes in inflation given that these measures may work to raise inflation. 3.3.  Trade and financial environment Relevant bilateral agreements between Australia and Poland include the Investment Promotion and Protection Agreement and the Double Taxation Agreement (DFAT, 2013). These agreements ensure that the interests of foreign investors are protected in Poland, and in the case of the latter agreement, that foreign businesses do not have to pay taxes on their business profits in each of the two countries. In short, both agreements are conducive to Servcorp doing business in Poland. A discussion regarding tariff and non-tariff barriers to trade in Poland will not take place here as Servcorp is not seeking to export to or import from Poland—rather, this report considers the risks and opportunities Servcorp faces in establishing operations in Poland. For similar reasons, free trade agreements that Poland has with other European countries will not be discussed here. In 2012, Poland ranked 37 on the Financial Development Index, which along with other factors, considers a country’s financial stability (World Economic Forum, 2012). Specifically, the WEF found that Poland performed particularly well in terms of the stability of its exchange rate and banking system. The leniency with which currency transactions are treated in Poland depends heavily upon the nature of the relationship between the transactor’s home country and Poland (Lex Mundi, 2013). Because Australia has a tax treaty with Poland (ATO, 2012), Australians can expect to face minimal problems when engaging in currency transactions in Poland. It appears that Servcorp would face little financial risk in the country. 3.4.  Social and cultural environment In Poland, 60.9% of the total population live in urban areas (Central Intelligence Agency, 2013). This is compared to 80% in the UK, 97% in Belgium, and 85% in France. Poland’s comparatively low rate of urbanisation suggests that there may be less of a demand for the services that Servcorp offers (office space, IT and communications infrastructure for businesses) in Poland compared with the other European countries in which the company operates. Religion plays a prominent role in Poland, with 89.8% of the population identifying as Roman Catholic (Central Intelligence Agency, 2013). Servcorp must recognise and close business on religious occasions that are not recognised as national holidays in Australia, such as Corpus Christi. Poland also tends to score highly on uncertainty avoidance, meaning that citizens may reject unorthodox or innovative ideas put forward by some businesses (The Hofstede Centre, n.d.). This poses a small risk to Servcorp given that much of their product offering rests on their â€Å"virtual office† innovation; Poles may be wary of this unfamiliar idea. In terms of corruption, Poland’s score on the Corruption Perceptions Index (CPI) in 2013 was 60 of a possible 100 (where 100 indicates no corruption whatsoever), above the world average (Transparency International, 2013). However, there is some concern that Poland does not have the appropriate frameworks in place to manage the growing risk of foreign bribery that comes with its expanding economy (OECD, 2013). Servcorp must be aware of this risk while simultaneously recognising that bribery is not an endemic part of Polish culture. 3.5.  Infrastructure Poland’s score on the Logistics Performance Index (LPI) in 2012 was 3.10 (where the maximum possible score is 5) (World Bank, 2012). This is substantially lower than the 2012 scores received by the European countries in which Servcorp currently operates (the UK, Belgium, and France, which received scores of 3.95, 4.12, and 3.96 respectively). The OECD (2013) remarked that the quality of Poland’s transport and communications infrastructure â€Å"are among the lowest in the OECD† (p. 217). A finding of particular concern is that Poland’s fixed broadband coverage is the lowest in the EU, at only 69.1% (Point Topic, 2012). Poland’s relatively low fixed broadband coverage may prove problematic for Servcorp given that a substantial portion of their business model rests on their provision of modern IT and communications infrastructure to organisations. When acquiring office space for company use as well as for hiring out to clients, a constant concern may be whether or not there is broadband access at that location. Though this is an issue, things may be set to improve: a joint venture between Hawe and TP Teltech is aimed at substantially improving Poland’s broadband infrastructure (van Blommestein, 2012). 5.  REFERENCES Australian Taxation Office. (2012). Countries that have a tax treaty with Australia. Retrieved January 5, 2014, from http://www.ato.gov.au/General/International-tax-agreements/In-detail/Tax-treaties/Countries-that-have-a-tax-treaty-with-Australia/ Bujnicki, P. (2013, February 23). Zloty climbs as Fitch revises Poland rating outlook to positive. Bloomberg News. Retrieved January 5, 2014, from http://www.bloomberg.com/news/2013-02-22/zloty-climbs-as-fitch-revises-poland-rating-outlook-to-positive.html Central Intelligence Agency (2013). The World Factbook: Poland. Retrieved January 7, 2014, from https://www.cia.gov/library/publications/the-world-factbook/geos/pl.html DFAT. (2013). Poland country brief. Retrieved January 5, 2014, from http://www.dfat.gov.au/geo/poland/poland_brief.html Eglitis, A. (2013, November 15). Polish October inflation rate drops to lowest in four months. Bloomberg News. Retrieved January 5, 2014, from http://www.bloomberg.com/news/2013-11-14/polish-october-inflation-rate-drops-to-lowest-in-four-months.html Lex Mundi. (2013). Doing business in Poland. Retrieved January 5, 2014, from http://www.lexmundi.com/lexmundi/Guides_To_Doing_Business.asp Ministry of Treasury (2012). Fast growth of business services sector in Poland and prospects of its continuation – business services centers are becoming Polish specialty. Retrieved January 5, 2014, from http://msp.gov.pl/en/polish-economy/economic-news/3641,Fast-growth-of-business-services-sector-in-Poland-and-prospects-of-its-continuat.html OECD (2012). FDI Regulatory Restrictiveness Index. Retrieved January 5, 2014, from http://www.oecd.org/investment/fdiindex.htm OECD. (2013a). Country statistical profile: Poland. Retrieved January 5, 2014, from http://www.oecd-ilibrary.org/economics/country-statistical-profile-poland_20752288-table-pol OECD. (2013b). Poland – Economic forecast summary. Retrieved January 5, 2014, from http://www.oecd.org/eco/outlook/polandeconomicforecastsummary.htm OECD. (2013a). Poland needs strategy to meet growing risk of foreign bribery. Retrieved January 7, 2014, from http://www.oecd.org/daf/anti-bribery/polandneedsstrategytomeetgrowingriskofforeignbribery.htm OECD. (2013b). Economic policy reforms: Going for growth 2013. Retrieved January 7, 2014, from http://www.oecd.org/inclusive-growth/Economic%20Policy%20Reforms%202013%20Going%20for%20Growth.pdf Onoszko, M., Krasuski, K. (2013, July 17). Poland to relax budget and fiscal rules to stimulate economy. Bloomberg News. Retrieved January 5, 2014, from http://www.bloomberg.com/news/2013-07-16/polish-government-relaxes-budget-fiscal-rules-to-boost-economy.html Point Topic. (2012). Broadband coverage in Europe in 2012: Mapping progress towards the coverage objectives of the Digital Agenda. Retrieved January 7, 2014, from http://point-topic.com/wp-content/uploads/2013/11/Point-Topic-Broadband-Coverage-in-Europe-in-2012-Final-Report-20130813.pdf Servcorp. (n.d.). About us. Retrieved January 6, 2014, from http://www.servcorp.com.au/en/about-us/ The Hofstede Center. (n.d.). Poland. Retrieved January 7, 2014, from http://geert-hofstede.com/poland.html Transparency International. (2013). Corruption Perceptions Index 2013. Retrieved January 7, 2014, from http://cpi.transparency.org/cpi2013/results/#myAnchor1 van Blommestein. (2012). Is Poland finally getting out of the broadband slow lane? Retrieved January 7, 2014, from http://www.zdnet.com/is-poland-finally-getting-out-of-the-broadband-slow-lane-7000003129/ World Bank. (2012). Logistics performance index: Quality of trade and transport-related infrastructure [Data set]. Retrieved January 7, 2014, from http://data.worldbank.org/indicator/LP.LPI.INFR.XQ World Bank. (2013). Doing business 2014. Retrieved January 5, 2014, from http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-Reports/English/DB14-Full-Report.pdf World Economic Forum. (2012). The Financial Development Report 2012. Retrieved January 5, 2014, from http://www3.weforum.org/docs/WEF_FinancialDevelopmentReport_2012.pdf

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay Introduction Growth in international trade has been on the increase over the years necessitating several organisations to be involved in the efforts to harmonise accounting practices either regionally or internationally. Among those, leading in this effort were the European Union (EU) and International Accounting Standards Board (IASB) (formerly International Accounting Standards Committee, IASC). This essay will look at background and harmonisation process of the two organisations and evaluate their achievements to date. It is considered that harmonisation maybe defined as a means by which differences are reduced hence harmonisation of financial practices will be regarded as the process by which the differences in accounting practices across countries are reduced ultimately resulting in a set that is comparable (Nobes and Parker, 2010). Background and Objectives The European Union (EU) is an economic and political union of 27 member countries located in Europe. The EU was established on 1 January 1958 following the Treaty of Rome 1957 (Nobes and Parker, 2010). The objective of Treaty had established rules to encourage free movement of persons, products and services, and capital. This establishment drives the needs of harmonization of accounting and financial reporting. Thus, the most important objective of EU is to create a common market for the member countries. Uniformed accounting standards are required regionally in all parts of EU to encourage the flow of capital, enhance the protection of the shareholders and other stakeholders, and increase the reliability and comparability of companies financial information. The EU shows a contribution to regionally harmonizing accounting practices by established Directives and Regulations which are the two main instruments to harmonize company law and accounting standards (Nobes and Parker, 2010). As as an economic and political union, the EU have issued and established many directives to harmonize accounting practice in regional term. However, in international scope, the IASC is one of bodies are effecting on harmonization of accounting rules and disclosure and it reported a number of international standards (Nobes and Parker 2010). IASC was founded in June 1973, and the Board of IASC was constituted simultaneously by main accountancy bodies in nine different countries such as Canada, France, Germany, UK, and USA etc. The IASC was established to harmonize international accounting standards. IASC has received board range of support for its effort to harmonize international accounting, which has been considered as leading force to harmonization (Larson, 1999). The harmonization of accounting is also supported by IOSCO (International Organization of Securities Commissions), large public accounting firms, trading unions and most national public accountancy bodies. The basic objective of IASC is considered as publishing accounting standards to be observed in the financial statement preparation and encourage their acceptance and observance globally (Nobes and Parker, 2010). In 2001, the IASC restructured and renamed to the IASB. The new organization has shown new more comprehensive objectives compared to the IASC. To be able to understand the objectives of IASB, the conceptual frameworks should be explained. The IASCs conceptual framework included the objectives and the qualitative characteristics. The following table 1 shows the detailed objectives of IASB under the IFRS Foundation Constitution. Table : IASBs objectives IASBs Objectives To develop high quality and understandable international accounting standards to guide high quality, transparent and comparable information in financial reporting. Thus accounting standards will help the global capital market participants and other users decision making. To encourage the use and rigorous application of standards To fulfill the (a) and (b), and take account the interest of small, medium size entities and emerging economic account appropriately. Give high quality solutions about convergence of national and International accounting standards. Source: IFRS Foundation Constitution (ias.com, 2010). The qualitative characteristics of financial statements made by IASC followed the FASB. In order to forecast the risk, the accounting information must include all these three characteristics: relevance, reliability and comparability. The motives of harmonizing accounting practices by these organizations: One is tempted to consider harmonisation objective as having shifted from reducing differences to coming out with a standard or model for uniformity. The motives of the two most influential international bodies involved in the process of harmonisation of the different national accounting systems, therefore (as stated on their web sites), seems to suggest that they aim to develop or create a single set of high quality, understandable and enforceable global accounting standards, (Elliott and Elliott, 2009). It is more of standardization than harmonization as it is less flexible. This therefore raises suspicion as to the true purpose of their efforts especially when we consider their respective current compositions, history, their headquarters and the majority of stakeholders who are likely to benefit. Perera (1989) as quoted in Deegan and Unerman (2006) argued that the accounting standards themselves tend to reflect the circumstances and patterns of thinking of the representatives that makes the committees. Already, IASB seems to have noted similar criticism and Nobes and Parker (2010) states that the trustees will gradually increase the Board membership to include members from Europe, North America, Asia/Oceania, Africa and South America by 2012. Similar concerns were once echoed by Gray, et al (1981) while commenting on the proposal to introduce standards specifically for MNCs and the question seems to be still valid. He submitted that the term standard could be used broadly to mean a set of statements which may include reference to disclosure or measurement issues for the benefit of Multinational Companies. He found such statements to have a different meaning from that intended to achieve strict uniformity to those capable of more flexible interpretation; from those derived from statutory authority, to those which are effectively advisory. However, he relented that the fact that they exist as guidelines or criteria against which MNCs accountability is assessed, qualified such statements to be described as standards. Whittington (2005) stated that the motivation for the creation of the IASC was due to the need for a common international language of accounting to serve capital markets. He highlighted that a common set of accounting standards increased the comparability of companies in different countries and facilitated the easy consolidation of group of companies based in different countries. Although IASB sets standards after close scrutiny from different national standard setters, it is evident that it is involved more with convergence than harmonisation. This may in a way also support the sentiments expressed by UK finance directors during a survey that IFRSs undermined UK (and obviously of all other countries) reporting integrity, (Elliott and Elliott, 2009). Countries still need to maintain their national pride as they exhibit substantial economic and cultural differences. On another hand, it is important to note that we now have more of a global economy hence the development of international standards makes it easier to raise cross-border finance and to compare performance of companies by users who include prospective investors, (Elliott and Elliott, 2009). To summary, Epstein and Mirza (2001) and Choi et al.(2002) gave reasons for the harmonization process of accounting practices in the preparers and user perspectives, they stated that harmonization created huge advantages as listed in the following tables: Table : Advantages of harmonization Preparers Users Better comparison between group company and subsidiaries in preparing consolidation of financial statement Higher quality and comparable information among companies to decision making and Better communications in internal reporting system Reduce the risk for financial institutions MNCs do not have to change their statements to conform to each countrys rules when listing on exchange stock Lead to a well-developed and good functioning capital market, and its a pre-condition for a good economy and development Process of harmonization on IASC/IASB and EU The IASC and its successor are considered to be the most successful body that evolved in harmonization of accounting practices (Nobes and Parker, 2010). The harmonization efforts of IASC can be classified in three phases. Simultaneously, the IOSCO and IFAC have supported to the IASC/IASB and EU. First phase: 1973 to 1988 This period of time is called the first stage of development of IASC. During this period, the IASC set up most of its standards which covered major accounting topics like accounting for inventory (Epstein and Mirza, 2001). IASC focused on achieving compatibility between the existing standards and IAS and giving a lowest-common denominator approach cross the countries. At the same time, the strategy of IASC allowed multiple methods that used in various countries. IOSCO accepted that IASs for financial statement of foreign companies that listed in their stock exchange market (Larson, 2011). Additionally, the IFAC was founded in 1983 to develop the areas which were uncovered by the IASC, such as auditing and management accounting (Nobes and Parker, 2010). The following table shows the detail information of process: Table : Harmonization Process from 1973 to 1988 Harmonization Process 1973-1988 Context 1973 The IASC was founded. 1976 The Economic Cooperation and Development published an announcement on investment in MNCs to develop guidelines on disclosure of information (Choi et al., 2002) 1977 A Report about IASs for transitional corporations was issued by an expert group of United Nations (Choi et al., 2002). 1981 In order to set IAS widely, the IASC had forums with other organizations. 1983 Foundation of IFAC helped IASC to get a closer relationship with other bodies (Nobes and Parker, 2010). 1984 The London Stock Exchange issued a number of incorporated companies to follow IAS in the UK or Ireland (Choi et al., 2002). Second phase: 1989 to 1993 During this period IASC started to cooperate with IOSCO, and made agreement with IFRS for cross-border securities offerings (Nobes and Parker, 2010). However, the IASC was decreasing the choices under the IAS and the IASC needed more capital market so that the IOSCO would accept it in the period between 1989 and 1993 (Fritz and LÃ ¤mmle, 2003). IASC published a framework to prepare financial statement in 1989 and Comparability/Improvement Project was carried out to narrow the alternative accounting treatment in this period. Furthermore, 10 standards was revised in 1993 (Nobes and Parker, 2010). Table 4 shows the processes in this period. Table : Harmonization Process from 1989 to 1993 Harmonisation Process 1989-1993 Context 1989 Exposure Draft 32 was issued by IASC Third phase: 1993-2001 IASC started agreement with IOSCO and IOSCO supported 30 core standards that were developed or revised by IASC. From 2001, IASB started to improve existing International Accounting Standards, deal with the problem that IASC havent addressed and enhance quality of financial report. IASB also involves in reducing the international differences in standards with FASB (USA) (Nobes and Parker, 2010). Table : Harmonization Process from 1993 to 2001 Harmonization Process 1993-2001 Context 1995 The European Commission planned to support the IASC to make IAS link with EU accounting requirements. 1996 The SEC manifested that it supports the IASCÂ ´s objective to develop, as expeditiously as possible, Accounting Standards that could be used for preparing financial statements that could be used in cross-border offerings. (Choi et al., 2002:296) 1998 The IOSCO published an announcement International Disclosure Standards for Cross Border Offerings and Initial Listings by Foreign Issuers (Choi et al., 2002:296); the IASC began to explore a new strategy and organization structure. 2000 The IOSCO accepted the IAS, especially for foreign registers (Nobes and Parker, 2010). 2001 IASB was set up by supporting from the IOSCO and SEC (Nobes and Parker, 2010). The fundamental of EU accounting harmonization is a harmonization of company law which is aim to create a uniform business environment (Mueller, 1997). Harmonization of company law taken by EU is directives, which have publicized 12 directives. Moreover, the forth and the seventh directives made the contribution to the accounting harmonization process in the Europe (Hulle, 2001). In details, the fourth directive in 1978 combines Member States provision and provide a guideline of the presentation and content of annual accounts, valuation methods and the publication. The Directive also pointed out that the annual report must include a fair review of firms financial position and the true and fair view brought from UK was firstly mentioned in mandatory term. Also, the seventh Company Law Directive in 1983 combines National laws on consolidation accounting and the fourth directive together, and sets out the methods of preparing consolidated accounts. Choi (2002) suggested that IASs as the new accounting standards are the preferred choice for EU countries by European Union. In terms of international harmonization of accounting standards, the policy stated by European Commission in 1995 pointed out that it was more efficient to associate EU with IASC and IOSCO than amend existing directives (Epstein and Mirza, 2001). In 2000, a further step in harmonization process was made by EU, which required enterprises on a regulated market to prepare their consolidated accounts under IAS (Fritz and LÃ ¤mmle, 2003). The important obstacles faced by EU and IASC are differing accounting practice, which caused by different countries, nationalism, as well as lack of strong professional bodies and international enforcement agency. Also, the difference in regulatory sources is the challenge for EU and IASC (Houssain,nd). IASC is broadly focused on removing unnecessary differences in accounting principles and practice around the whole world (McComb, 1982). That A lack of synchronization between release of standards in different countries and the formulation of standards by IASC will be an obstacle for harmonization (Rivera, 1989). Furthermore, lack of the professional bodies takes a challenge to implement IASs. It is said that IASC can only implement its accounting standards by its member bodies, not through the own authority. Taking France and Germany as examples, the professional accounting bodies in these two countries have rarely influence setting of accounting rules than setting by the government and governmental bodies, so that IASs can only promoted by persuasion (Nobes, 1995). In terms of nationalism, there is an unwillingness to change accounting practice by accepting compromises. Nationalism may be brought out when attempting to maintain independence of sovereignty. It can be observed that some countries did not make a reaction to attempts of harmonization by IASC (Nobes and Parker, 2002). Another challenge is the economic consequences of a particular country. Various in economic consequences of standards could result in de-harmonization unless considered by those who set the standards (Nobes and Parker, 2002). The international accounting firms are also worried about the increasing interest of outsiders in the profession and the wish the standard setting process to be kept outside of the hands of the government (Samuels and Piper,1985). The achievements or successes of both EU and IASC/IASB in harmonising accounting practices: In order to decide whether EU and the IASC were successful, it is important to review the objectives of these 2 organizations. First of all, the achievements of EU would be evaluated. In the past, countries in European used control of bookkeeping system instead of the financial statements which were lack of law and format. The EU set two main directives to improve financial reporting practices and brought about some harmonisation. These directives approached rapidly throughout Europe and nowadays most countries in the continental Europe followed the EUs accounting system rather than Anglo-American type. The Table 6 describes the extent of harmonization that has been achieved in descending order. Table : Extent of harmonisation achieved between 8 EU countries in descending order The balance sheet translation Differences in translation treatment Value of inventory The income statement translation The way to approach depreciation Examination and improvement Value of Fixed Asset Goodwill Approach for cost of inventory Source: Herrmann Thomas, 1995, p264 Besides those successes, EU had some failures. Montagna (1986) stated that weak regulations, general and vague disclosure made European accounts be the same. In addition, Blake and Amat (1994) concluded that because of no direction for foreign currency translation, deferred taxation and accounting for lease commitments, the EUs directives was failed itself. Some countries have explained the directives paralleling with the national accounting tradition. Some individual companies might refuse to agree to the rules given by EU. For example, 90% of German companies failed to publish their accounts. The EU harmonization also failed at the material level of actual accounting practices. The Table 6 shown above have presented 9 material harmonisation completed by 8 European countries. Some of these areas are not concealed by the EU legislation. Secondly, we will determine whether IASC succeeded. The term issuing standards is clearly successful. IASC released forty-one standards coming along with conceptual framework. However, because of that the standards were criticized for allowing many options. Another objective which should be considered is promotion and observance of standards. We have to study four types of country: developing countries, emerging nations, continental Western Europe and Japan, and capital market countries in order to decide IASCs success. In developing countries type, Saudagaran and Diga (2003) achieved that the harmonization in ASEAN countries would go on and be based on IASBs standard. In addition, IASC had advantages as a global standard-setter to be a major impact in some emerging nations which moved from communist to capitalist economics. In the continental Western Europe and Japan type, IASC has achieved limited success. Some countries considered IASC as a Trojan horse trying to inflict the accou nting standard in EU. Some companies in Switzerland chose IASs for their financial statements, and until 1994 IASs were used by several large companies all over Europe. The last type of countries including United States, Canada, the United Kingdom, Australia, South Africa and Netherlands seems influence the IASC. Furthermore, IASC could be considered as a successful organization as it had a support from IOSCO and EU commission in 2000. Nevertheless, IASC has accomplished their objectives. CONCLUSION References IASB (2011) History of International Accounting Standards Board http://archive.iasb.org.uk/about/history.asp IAS.COM (2010) What is IASB? The objectives of IASB, http://www.iasplus.com/restruct/whatis.htm Larson, Robert K, Kenny, Sara York (1999) Harmonization of International Accounting Standards: Progress in the 1990s, Multinational Business Review, spring 1999. Nobes, C. and Parker, R. (2000) Comparative international accounting, 6th edition, Harlow: Pearson Education.

Invisible Man Essay: Importance of Setting -- Invisible Man Essays

The Importance of Setting in Invisible Man      Ã‚  Ã‚   The Liberty Paint Factory in Ralph Ellison's Invisible Man provides the setting for a very significant chain of events in the novel.   In addition, it provides many symbols which will influence a reader's interpretation.   Some of those symbols are associated with the structure itself, with Mr. Kimbro, and with Mr. Lucius Brockway.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   The first of many instances in these scenes that concern the invisible man and the symbolic role of white and black in the novel is when the narrator is sent to the paint factory by the young Mr. Emerson to try to find a job.   Mr. Emerson, however, only sends him out of pity.   The narrator arrives and immediately notices the huge electric sign that reads "KEEP AMERICA PURE WITH LIBERTY PAINTS".   Later on, the reader will learn that Liberty Paint is famous for its white paint called none other than "Optic White".   In effect, the sign advertises to keep America pure with whites and not just white paint.   Next, the invisible man must walk down a long, pure white hallway.   At this time he is a black man symbolically immersed in a white world, a recurring idea of the novel.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   After receiving his job, the narrator goes to meet Mr. Kimbro.   In this scene, Kimbro teaches the narrator how to make the ordinary white paint into "Optic White":   Ten drops of a black formula must be mixed in to the white paint, of which the surface is already brown.   The narrator does not understand this, and inquires about it, only to be insulted by Mr. Kimbro.   Mr. Kimbro, in no way what so ever, wants any of his workers to think.   He just wants them to obey.   So the invisible man, although still unable to comprehend this idios... ...d Mr. Lucius Brockway all help portray this image to its fullest, while contributing to the rest of the novel.    Works Cited and Consulted Bellow, Saul. "Man Underground" Review of Ralph Ellison's Invisible Man. Commentary. June 1952. 1st December 2001 Available: http://www.english.upeen.edu/~afilreis /50s/bellow-on-ellison.html Ellison, Ralph. Going to the Territory. New York: Random House, 1986. Fabre, Michel. "In Ralph Ellison's Precious Words." Unpublished Manuscript. 1996. 30 November. <http://www.igc.org/dissent/archive/ Ellison/early.html Howe, Irving. "Review of: Ralph Ellison's Invisible Man" Pub. The Nation. 10 May 1952. 30 November 1999. <http://www.english.upenn.edu/~afilreis/50s/howe-on-ellison.html. O'Meally, Robert, ed. New Essays on Invisible Man. Cambridge; New York: Cambridge University Press, 1988.       Invisible Man Essay: Importance of Setting -- Invisible Man Essays The Importance of Setting in Invisible Man      Ã‚  Ã‚   The Liberty Paint Factory in Ralph Ellison's Invisible Man provides the setting for a very significant chain of events in the novel.   In addition, it provides many symbols which will influence a reader's interpretation.   Some of those symbols are associated with the structure itself, with Mr. Kimbro, and with Mr. Lucius Brockway.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   The first of many instances in these scenes that concern the invisible man and the symbolic role of white and black in the novel is when the narrator is sent to the paint factory by the young Mr. Emerson to try to find a job.   Mr. Emerson, however, only sends him out of pity.   The narrator arrives and immediately notices the huge electric sign that reads "KEEP AMERICA PURE WITH LIBERTY PAINTS".   Later on, the reader will learn that Liberty Paint is famous for its white paint called none other than "Optic White".   In effect, the sign advertises to keep America pure with whites and not just white paint.   Next, the invisible man must walk down a long, pure white hallway.   At this time he is a black man symbolically immersed in a white world, a recurring idea of the novel.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   After receiving his job, the narrator goes to meet Mr. Kimbro.   In this scene, Kimbro teaches the narrator how to make the ordinary white paint into "Optic White":   Ten drops of a black formula must be mixed in to the white paint, of which the surface is already brown.   The narrator does not understand this, and inquires about it, only to be insulted by Mr. Kimbro.   Mr. Kimbro, in no way what so ever, wants any of his workers to think.   He just wants them to obey.   So the invisible man, although still unable to comprehend this idios... ...d Mr. Lucius Brockway all help portray this image to its fullest, while contributing to the rest of the novel.    Works Cited and Consulted Bellow, Saul. "Man Underground" Review of Ralph Ellison's Invisible Man. Commentary. June 1952. 1st December 2001 Available: http://www.english.upeen.edu/~afilreis /50s/bellow-on-ellison.html Ellison, Ralph. Going to the Territory. New York: Random House, 1986. Fabre, Michel. "In Ralph Ellison's Precious Words." Unpublished Manuscript. 1996. 30 November. <http://www.igc.org/dissent/archive/ Ellison/early.html Howe, Irving. "Review of: Ralph Ellison's Invisible Man" Pub. The Nation. 10 May 1952. 30 November 1999. <http://www.english.upenn.edu/~afilreis/50s/howe-on-ellison.html. O'Meally, Robert, ed. New Essays on Invisible Man. Cambridge; New York: Cambridge University Press, 1988.