Design Issues in the System (Security) Essay Example | Topics and Well Written Essays - 1250 words

Design Issues in the System (Security) - Essay Example The usability and accessibility guidelines have to be followed to develop easy to use software system. It is vital to balance the usability and security among the various design objectives. As per the given case study, the new system implemented in the restaurant has several issues related to the system security and user interface design. It is pertinent to highlight and review these issues include but are not limited to the locking up of the system after receiving four incorrect either username or password, the system screen automatically gets locked after three minutes of remaining idle, the locked screen can only be opened by the particular / logged in cashier and if the cashier is not available the system is required rebooting to log in any other cashier. These highlighted issues are due to the bad designing of the software application that can be removed or resolved by redesigning the software application. The implemented software application has software design issues include: the system has a design flaw of locking up the system either by inserting incorrect password or leaving the system idle for some time; the system rebooting is a major software design flaw which wastes time as well as irritates the users. (Payne and Edwards, 2008). Design Issues Solution The design issues in the deployed software application can be determined by an analysis the design issues and planning the new software design or redesigning the existing software application. There are few guidelines need to be considered while redesigning the currently deployed software application to remove the above highlighted design issues. These guidelines include but are not limited to the locked system should have the capability to be logged in by just changing the username and password by any cashier, as currently the logged in cashier can only unlock the system. In this way, the manager would not be bothered every time the system is locked. Moreover, this design would remove the requiremen t of rebooting the system, as the system can be unlocked by any cashier after entering his / her correct login name and password. The software application’s security breach can be avoided by following another guideline for securing the software application by implementing security certificates for all the users (cashier / manager / administrator). Software Design Plan The tasks for redesigning the software implemented in the restaurant may include: the analysis of the existing software (highlighting key issues), redesigning of software application keeping in view the highlighted issues, building up a prototype, performing user testing, feedback from the user, prototype refinement and these tasks lead to the final product. The above mentioned tasks need to be performed by the team keeping in view that the existing software has to be modified to correct the design issues, the software should adopt new hardware, the interface of the software has to be upgraded, and overall impro ving the performance of the software application. The information observed / identified through the analysis of the existing software application should be properly utilized in the implement new software application or modifying the existing software application in such a way with increased security and highly usable software applied. The software testing and validation procedures need to be developed for testing of the software application with objectives to remove the existing design issues. Documentation is one of the key factors in the success of any software application development; therefore, it should be performed properly and document version should be maintained. After

European-English language Essay Example for Free

European-English language Essay As Ammon Ulrich puts it, the English language is the most hospitable languages in the world because of its character for being open to other languages (2002). The English language accepts words and expressions from other languages. It even borrows the native words and expressions of some countries. Such hospitability of the English language can be proved by appealing to the etymologies found in some English terms (Algeo Pyles 2004). Yet, he argued that such hospitability does not entail humbleness. In fact, he argued that the English language has started to dominate the world by making the world accustomed to use and speak the English language (Ammon 2002). The sixteenth, seventeenth and the eighteenth century signaled the rise of the English language in Europe (Anderman Rogers 2005). These periods marked the impeccable influence of the English language in the European civilizations. Because of trades and shipping businesses, it was said that Europe had increasingly exposed themselves on the English language (Phillipson 2003). The nineteenth century made almost all of the European languages to have distinct affinity with the English language likewise the European languages include vocabularies and terms that were derived from the English language (Anderman Rogers 2005). In the twentieth century, England took a very significant role in expanding the influence of the English language in the whole European region. Because of cultural relations, economic transactions, and global communications, English had truly penetrated Europe. There was this mixed European and English language – combination of structures, terms, expressions and styles of the two languages (Anderman Rogers 2005). Nonetheless, in this period, English does not have any special place in European countries. It is not even regarded as an official language by other European countries (Phillipson 2003). Though there are some countries which used English as their native language. There are countries in Europe which are opposed with the idea of translating files and documents from their native language into English (Ammon 2002). Bilingualism is allowed in the European region (Phillipson 2003). However; European countries do not think that making the English language as their official language would make significant change for them. As a result, they refuse to consider translations of newspapers, official documents and declarations into the English language. There are separate editions and issues of magazines that are printed and published in English (Ammon 2002). According to the European Union, though the English language has truly proven its importance in international business and communication, it does not necessarily mean that they would ardently adopt it (Anderman Rogers 2005). What happened is that, European countries, together with their cultures, reconstructed the English language with their own native language. For example, the combination of French and English is called Franglais. The combination of German and English is Denglish, Spanish and English is Spanglish, Dutch and English is Nederengels (Anderman Rogers 2005). Besides this reconstruction or the mixing of European languages and the English language, the European Union announces that although the English language is key factor in business communication, local cultures and communication should be first considered. Consequently, English is only regarded as an ordinary language used and spoken by the people in Europe (Stavans 2002). Crawford’s â€Å"Heritage Languages in America: Tapping a ‘Hidden’ Resource† English Language is known as the official language of America (Crawford 1999). All the states of America use and speak of it. There is no such thing as native language except for the fact that America has been inhibited by many other people with different nationalities and cultures (Cheshire 2007). It is tagged as the melting pot of the world. For this reason, it is undeniable that every attempt to come near it would mean exposing oneself from the very influential power of the American culture including the use of the English language (Crawford 1999). According to James Crawford, it is inevitable that the world would bend over the English language (1999). Evidently, one cannot survive in the international scene without knowing how to speak and understand English. As repeatedly mentioned in this paper, international communication requires the English language (Crystal 2003). He stressed in his arguments his contention to those countries which try to establish an anti-bilingual campaign (Crawford 1999). It is to be noted that there are really bills and laws that are currently against the use of English as a second language. He saw no logical reason for pushing such campaign. American people honor and recognize the role of the English language. They see how it significantly affects their lives and the world. No matter how the English language is differently used and spoken by different countries in the world, no doubt that it pushes the world to take big leaps with regards to technological, scientific, political and mostly economic advancements. English language-policy system in America is geared towards the unification of native tribes and groups with the whole of America (Johnson, 2000). It does not really undermine or debilitate native languages. It serves as the key weapon in improving the lives of the people, and making them realize that the world is really moving towards modernization and globalization. There is no way that the English language would not affect the international relations of the world (Cheshire 2007). However, according to James Crawford, it does not imply that other languages would be thrown out of the picture. He insisted that native languages should be tied up with the native languages so as to preserve the culture and heritage of particular regions and groups in America while making efforts to advance the quality of life they have (Crawford 1999). Conclusion The English Language cannot really own by one nation. In fact it is not exclusively owned by any one. It is a freelancer language which tends to be accessible to all that needs a common medium for particular and specific purpose. The research studies presented in this paper proves that the English language has really penetrated the international scene – leaving either good or bad effects. More so, its evolution took place in the midst of criticisms and oppositions against it. China, Japan, Europe and America admitted that the English language significantly takes part in every transformation of the world. It is a very dynamic language which allows the assimilation and inclusion of almost every other languages and culture. Bilingualism may be seen as problem or threat for others. Nonetheless, bilingualism opens the door for better communication. References: Algeo, J. , Pyles, T 2004, The Origins and Development of the English Language (5th ed. ), Heinle. Ammon, U 2002, English As An Academic Language In Europe: A Survey Of Its Use In Teachin,. Peter Lang Publishing. Anderman, G. M. , Rogers, M 2005, In And Out Of English: For Better, For Worse? (Translating Europe, Multilingual Matters Limited. Brownell, J. A1967, Japans second language;: A critical study of the English language program in the Japanese secondary schools in the 1960s, National Council of Teachers of English. Burchfield, R 2003, The English Language,. Oxford University Press. Burnley, D 2000, The History of the English Language: A Source Book (2nd ed. ), Longman. Cheshire, J 2007, English around the World: Sociolinguistic Perspectives, Cambridge University Press. Cheshire, Jenny 1991, Introduction: sociolinguistics and English around the world, In Cheshire: 1-12. Crane, M 2004, English as a Second Language, Grand Central Publishing . Crawford, J 1999, Heritage Languages in America Retrieved July 2007, 2007 from http://ourworld. compuserve. com/homepages/JWCRAWFORD/HL. htm Crystal, D 2003, English as a Global Language (2nd ed. ), Cambridge University Press. Fennell, B. A 2001, A History of English: A Sociolinguistic Approac,. Blackwell Publishing Limited. Gorlach, M. 1991, Studies in Varieties of English around the World, 1984-1988, Amsterdam/Philadephia: John Benjamins Publishing Company. Graddol, D 1996. The History of the English Language (First ed. ), Routledge. Hamers, Josiane F. Blanc, Michel H. A 1989, Bilinguality and Bilingualism, Cambridge: CUP. Johnson, F. L 2000, Speaking Culturally: Language Diversity in the United States, Sage Publications, Inc . Kachru, B. B 1992, The Other Tongue: ENGLISH ACROSS CULTURES (2nd ed. ), University of Illinois Press. Kahcru, Braj B 1986, â€Å"The power and politics of English†. In World Englishes, Vol. 5, No. 2/3: 121-140. Liu, J 2007, English Language Teaching in China: New Approaches, Perspectives and Standard, Continuum International Publishing Group. Marciamo 2005, Japan more accommodating to English speakers than to speakers of other languages, Retrieved July 28, 2007 from Japan Reference: http://www. jref. com/language/english_friendly_japan. shtml McMillan, R. R 1999, English as the Second Official Language in Japan? Retrieved July 28, 2007, from Garden City Life: http://www.antonnews. com/gardencitylife/1999/12/17/opinion/ Pennycook, Alastair 1994, The Cultural Politics of English as an International Language, Harlow: Longman Group Ltd. Phillipson, R 2003, English-Only Europe? : Challenging Language Policy (First ed. ), Routledge. Porcaro, J. W 2002, â€Å"Translating literature and learning culture. (teaching English as a foreign language in Japan†, Academic Exchange Quarterly , 6 (4), p. 113. Ross, H. A 1993 China Learns English: Language Teaching and Social Change in the People`s Republic, Yale University Press. Saito, T. , Nakamura, J. , Yamazaki, S 2002, English Corpus Linguistics in Japan, Rodopi. Shaobin, J 2002, English as a Global Language in Chin,. Retrieved July 27, 2007, from ELT Newsletter: http://www. eltnewsletter. com/back/May2002/art992002. htm Stanlaw, J 2005, Japanese English: Language And The Culture Contact (Bilingual ed. ), Hong Kong University Press. Stavans, I 2002, On Borrowed Words: A Memoir of Language, Penguin Non-classics. Weixing, G 2003, The Origin of English Language Teaching in Chinas School, Monash Asia Institute.

Accounting Theory And History Accounting Essay

Accounting Theory And History Accounting Essay Accounting has evolved since it was first developed and has continued to evolve. The aim of this essay is to explore and discuss why accounting, both financial and management has changed over the last millennium. In order to achieve this aim an in-depth approach will be taken into the origins of accounting, its purpose and need. This will mean examining history papers which are evidence-based but are intertwined with value judgement. Many alternative theoretical and practical explanations are offered in literature for the development of accounting over time. These course literatures will be evaluated and there theories will subsequently be accepted or rejected. In order to explore the question and because the definitions provided by accounting bodies are themselves are subject to change, it is crucial to first define accounting and its purpose. The purpose of accounting is to provide information based on relevant data that aids users in making economic decisions. Financial accounting is designed mainly to produce financial reports which provide information regarding the firms performance to external users such as Tax authorities, Investors, Customers and Creditors. Financial Accounting is highly regulated in order to ensure they have certain characteristics. These characteristics enhance the usefulness of the financial reports to users. These characteristics are relevance, comparability, timeliness, fairness and objectivity. Management accounting is used to prepare accounts and reports that provide accurate and up to date information that allows management to make decisions. Accounting developed as people needed a method of recording their assets and property. If property was recorded and accounted for, it would be easy to prove legal ownership. Accountancy has been around for thousands of years. Professor L. Plunkett of the College of Charleston calls accounting the oldest profession In this millennium there have been countless changes and developments in accounting. From more primitive methods of simple accounting for property and assets, in order to record for evidence of legal ownership to a complex regulated form. Management Accounting British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management a paper by Richard K. Fleischman and Lee D. Parker examines the use and developments of cost accounting in 1760 to 1850. The four main areas looked at in cost management will be: cost control techniques, accounting for overhead, costing for routine and special decision making, and standard costing. These firms used cost data to control raw material input materials. The iron firms broke down costs using raw material controls, whilst taking into account the differential costs of mining and smelting. Textile firms were concerned about the profitable raw mixtures and the cost of raw materials input. Marshall textile firm employ the practise of using performance cards, which is an effective method and is still used by firms today. Performance cards are used daily to monitor and control expenses.. These management accounting practises benefited the business greatly. It allowed marshal to be cost effective and efficient by minimising costs. Gregs was another textile firm which kept wage and expense books to calculate control costs. This helps to identify trends, weaknesses and areas for improvement. For example they experienced losses in 1829 and where able to identify and attribute these to heightened production costs and outdated machinery. The textile and iron firms were in a highly competitive market, and so dependent on a market-driven pricing structure. This gradually changed as with firms using product costing to aid in determining the optimum level of output. Boulton Watt and Wedgewood were able to calculate overheads such as factory costs, fixed costs and selling expense. This enabled them to factor these costs into their selling prices. Industrial Revolution entrepreneurs employed cost analysis to support vertical integration and product line decisions (Fleischman 1990, P367) Decisions such as capital equipment purchases and mineral field leases where taken after careful consideration of costing of alternatives. This enabled them to justify and make potentially better decisions as the quality of information on which to base the decision on was better. The use of standard costing was associated with an awareness of the cost saving available from appropriate inventory control procedures. (Richard K. Fleischman et la 1990) Standard costing saved the time of actually having to accumulate actual inventory costs. This is beneficial for firms as they can create standard costs, which allow the business to: identify and eliminate obsolete items, budget and compare with actual costs, estimate a price more easily than calculating a price based on actual cost, create forecasts for production. An Archivist responds to the New Accounting History: The Case of the U.S. Mens Clothing Industry is a paper by Thomas Tyson that uses factual evidence on the history of accounting to examine the changes. It focuses mainly on the mens clothing industry. Miller and OLeary (1987) implied that the principle of standard costs made it possible to attach to every individual within the firm norms and standards of behaviourà ¢Ã¢â€š ¬Ã‚ ¦ Standard costing and budgeting made possible a pinpointing of responsibility for preventable inefficiencies at the level of the very individual from whom they derived this is true to an extent and can be seen in the British Railways Industrys costing system. BRM failed to budget or use standard costing till they were forced to do so as a result of declining profits. This fail mean preventable inefficiencies were not prevented. Hopper and Armstrong state the reason for these changes to management accounting being due to the direct result of firms struggling. Accounting controls were not a consequence of economic or technological imperatives, but rather were rooted in struggles as firms attempted to control labour processes in various epochs of capitalistic development. (HA 1991, P. 405) Along with changes in accounting, there came changes in innovations in management. Scientific management sought to establish itself a right to interfere in peoples lives. This right was eventually to be taken over by an army of techniques of social and economic life of the enterpriseà ¢Ã¢â€š ¬Ã‚ ¦ the project of scientific management helped to render apparent and remediable the waste lying deep within the every move of the worker. (Tyson. T, an archivists response to new accounting history) it is generally considered that Tysons paper is flawed. Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, The Workshops of the Empire, C1900-1960 is a paper by A.I.M. Fleming, S. Mckinstry and K. Wallace. The paper examines the nature and developments of costing systems employed in the shipbuilding, engineering and metals industries of the West of Scotland between the years c1900-1960. These developments can be seen as a progression from the cost management practises employed in textile and iron works examined in the previous paper, adapted to different industries. There were developments necessitated by the fact that most work was contract-based or job based and so required a different method of cost accounting. Standard costing and budgetary control were rejected as a result of scepticism over the relevance of Taylorism and scientific management to the areas industries. As many of the jobs and contracts were unique, this may not have been a bad thing. The ship building industry split the ships costs into three main components, Hull, Boilers and Engine. Each had a separate cost-book which recorded direct wages and materials. This system allowed a comparison between the estimated direct costs and actual direct costs. A detailed wage analysis book was kept, separating wage cost for the three main components (hull, engine and boiler). The wage bill for each component was also split into separate categories e.g. direct workers, class of workman, piece work-based etc. This allowed them to maximise efficiency in terms of labour costs as staff and materials were already supervised. This also reduced the risk of theft. There therefore existed a system that enabled the tracking of costs versus estimate at prime cost level on a progressive basis as contracts proceeded. (K.Wallace Parker 2000, P363) The British Railway Industry tended to sell in fixed price contracts. The Cost and Weight Book recorded the cost associated with each of the major component of the locomotive e.g. Boiler, firebox etc. This book had a strict template each major component was printed on the left and separate costs where printed at the top. This format allowed comparison between different contract cost and understandability. It also allowed for good estimation for future contract costs. This format has changed little in modern management accounting. A failure of the company was to not fully utilise this valuable information as they did not use budgeting, standard costing or marginal costing. Costs were not analysed by department or works. (K.wallace and Parker 2000) Not until the firm began to decline in 1960 did they introduce a form of simple budgeting. This failure to budget was a weakness that was eventually addressed but cost the firm potential cost saving efficiencies. The Industrial Revolution versus the Managerial Revolution: Distinguishing Difference in Accounting Practices a paper by Keith Hoskin and Richard Macve discusses the role of accounting as a producer of Modern Managerialism. The accounting practises of writing, examining and grading came to structure human activity for those who learned to learn under them, it is understandable how accounting could discover a new role in the business context. (Hoskin Macve, 1993, p 9) This statement indicates an evolving role of accounting in business and influencing the structuring of human activity. This theory was seen being employed at Springfield Armoury. The armoury generated a large quantities of accounting information costs were tracked, records of production were kept , full-cost estimates made for pricing decisions, including the application of charges for interest and depreciation. (Hoskin Macve, 1993, p 9) This was done in order to form a complete system of accountability. This was an im portant step along with the introduction of charges for interest and depreciation. This paper relates to economic rational theory which can be used to explain the developments in management accounting. People make choices based on their rational outlook, available information and past experiences. (Investopedia online, http://www.investopedia.com/terms/r/rationaltheoryofexpectations.asp#axzz1g2suXeki) As the result of highly competitive markets and rising labour costs reduced profits, firms developed cost management techniques, such as: cost control to control and break down the cost of individual materials used, accounting for overheads which allows firms to factor costs such as fixed and factory costs into the selling price and standard costing which allows budgeting and comparison with actual costs. An example of economic rational theory is the British Locomotive Company who learned from past experiences of losing cost saving for not using budgeting, standard costing or marginal costing and as a result they introduce a form of simple budgeting. Economic rational also drove the changes in monastic houses. Changes were introduced after rational outlook, weaknesses and past failings were identified were taken into account. Albion Motors and Monastic houses and Estates have also made changes based on their economic rational. These changes represent the evolution of management accounting over the last millennium. In the paper The Industrial Revolution versus the Managerial Revolution we see significant changes to management accounting because of a need to control labour and maximise labour efficiency. This is because of the abolition of slavery which means that employees must be paid. This means employees must maximise labour effectiveness and efficiency. This led to the managerial revolution. Springfield armoury used labour control to increase productivity and reduce costs. We see a development in cost management practises in the in British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management paper. Fleischman states the lengthy period of decline of market prices that affected the iron industry firms from 1808 to 1830. The struggle to cope with falling market prices caused firms in the industry to undertake careful investigations of their iron-making costs (K.wallace and Parker 2000, P368) The decline motivated these developments in cost management. They were brought about by a need to adapt to other changes in the market and economy at the time. The practises in use at the time were inadequate and out-dated. The developments allowed them to better identify weaknesses, which had the effect of increasing production, efficiency, decreasing waste and helping set a better selling price. In Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, the Workshops of the Empire, C1900-1960 we see further development of cost management system. The reason for these specific developments was that shipbuilding and railway jobs where contract based and so it would not be ideal to use standard costing. It was necessary to use another method of cost accounting. Financial Accounting The first paper that will be discussed is The development of financial management and control in monastic houses and estates in England c.1200-1540 by Alisdair Dobie. The changes focus mainly on the internal function of a monastery. These changes are necessitated by changing influences and pressures, economic and religious which arose from 1200 onwards. (Dobie, 2008 P.2) Monastic houses where not all the same, there were different orders. Each was governed by different sets of rules. New orders were formed when there were perceived weaknesses in established orders. These new orders introduced additional sets of rules. Each Benedictine house was to a large extent autonomous and responsible for its own affairs.(Dobie 2008, P3). This statement indicates a degree of accountability within the houses. As a result of failings due to Benedictine self-regulation, new orders emerged which lead to each house forming a subsidiary part of the whole order. This meant that each separate house was subject to inspection, regulation and control from the order as a whole. These inspections were a form of audit from the order on the house. Changes in management might vary from order to order and house to house, depending upon individual situations, relevance and needs. (Dobie, 2008 P2) Changes were introduced after weaknesses were identified, in order to continued impro vement and bring together all houses from the same orders to using the same set of rules. Financial management and control changes can be broken down into three categories: the safeguarding of the assets of the house; the exploitation of its resources; and, the efforts to ensure that all resources were used effectively and efficiently. Safeguarding the assets of the house meant physically securing and maintaining them against for example encroachment, diminution or alienation. (Dobie, 2008 P4) Exploitation of resources meant making full use of land and estate. This was a response to failing grain prices and rising labour costs. Efficiency and effectiveness referred to the efficiency and effective use of resources by the house. Other major developments during this time were the standardisation of accounts which allowed comparability and relevance, accounting was also taught at university from the fourteenth century onwards. A significant development in the early millennium is seen in renaissance Italy. There was a rise in trade and banking. A form of double-entry book keeping was already being used by banks to keep track of debtors and creditors. Luca Pacioli, the Perfect Accountant is a paper by Dr F G Volmer, University of Limburg, which discusses the life and works of Luca Pacioli. Paciolis work has had a great influence on accountancy. His publication Summa De Arithmetica was widely recognised as a giant leap forward for double-entry book keeping. Paciolis Summa was a conceptual framework of best accounting and business practices. Summa was written in Tuscan and Venetian dialects. Pacioli used these instead of Latin to allow the educated and non-educated to benefit equally from his work. Paciolis conceptual framework is very similar to the FASBs 1976 conceptual framework. the principles of systematicalness, consistency and reliability then emerge. Every item must be systematically and carefully recorded in the inventory with all countermarks, full names and in as much detail an as possibleà ¢Ã¢â€š ¬Ã‚ ¦ (Volmer P7) 200 years before Pacioli Italians traders began using Arabic numerals in order to keep track of profits instead of roman numerals. This was an important change. Arabic numerals were easier to understand and easier to use in an accounting format. This change is a step in the direction of modern day management accounting where English numbers which are similar to Arabic numerals are used for bookkeeping. Rouse and Rouse sum up Paciolis innovations under different headings: The use of alphabetical order as a means of arranging words and ideas This development of a new visually orientated layout created an easy to use and understand template for double entry. Paciolis fully-developed double-entry system, with bi-lateral layout and systematic cross-referencing of debit and credit, was a particular form of the new general textuality. This bi-lateral layout of the double-entry system is still in use to this day. It allows cross-referencing of credits and debits which is particularly useful for to banks. This partially answers the main question as to why management accounting has changed over the last millennium. Paciolis influential work resulted in necessary positive changes in accountancy. He introduced three books of record: the ledger, the memorandum and the journal. These required debit and credit transactions to be balance. Books that did not balance usually indicated an error. Dowlais Iron Company: Accounting Policies and Procedures for Profit Measurement and Reporting Purposes by J. R. Edwards and C. Baber is a paper that shows development in both financial and management accounting. DIC implemented a robust system of management accounting. Book-keepers were employed by DIC to maintain the books of accounting on a strict double entry basis (a double-entry system developed by Luca Pacioli). This was a family business, but the business was treated as a separate legal entity. This is common in modern businesses as it allows limited liability for the owners. This can also be seen when personal non-business transactions undertaken by owners were properly accounted for through the relevant partners current account. DIC adhered to three out of the four main fundamental concepts of accounting when preparing financial statement. These were prudence, going concern and consistency. Less emphasis was placed on the use of the accruals concept, especially in its application to the treatment of capital expenditure (Edwards and Baber 1979 P142) This is not unusual for businesses in the 1800s and was mainly due to a perceived conflict between the accruals and prudence concepts, with the prudence concept being considered more beneficial. This contrasts with a more balanced use of both concepts currently used today. The use of these concepts shows a development of financial accounting within the organisation. DICs system of capital accounting is said to have helped the firm successfully grow to an immense size. This was funded through internal finance. The reliance on internal finance led to problems during the 1850s. A succession of trading losses drained the reserve funds. This led to DIC reorganising the Works and turn to external finance. Profit returned to acceptable levels in the mid-1860s We see in the private ledgers that there were summary balance sheets till 1861 this suggested that there was information that the management was attempting to hide. From 1861 onwards the company accountant adopted the policy of adding the relevant narrative explaining each total. This policy is still in use today and shows further development in financial accounting at the time. Companies summarise and disclose significant and relevant information relating to the figures in accounts in the notes. This would have been done to enhance the understandibility, allowing for totals to be broken up and examined. The financial reporting practises of British municipal corporations 1835-1933: a study in accounting innovation by Hugh M Coombs and John Richard Edwards is a paper in which we see the government fulfilling the role of a regulatory body. Developments were mainly in response to growing central government concern with corruption, mismanagement and lack of accountability. (Combes Edwards, 1995 P2) This in short led to the introduction of the Municipal Corporations Act 1835. This act attempted to ensure proper regulation of municipal corporations. The borough treasures was obliged to: make true accounts of all transactions, make books available for inspection by the councillors, to prepare an account for the council as and when required, to submit accounts to auditors elected by the ratepayers, to sign and cause to be printed a full abstract of his accounts, and to make the accounts available for inspection by ratepayers. (H. M. Combes et la, 1995) This shows a tightening up of regulati on and an increase in accountability. It is a significant development in financial accounting. During this time we also see a move away from cash accounting to accruals. The accruals concept had previously been viewed with scepticism as seen in Dowlais Iron Company as it conflicted with the prudence concept. Cash-based accounting was at times restrictive and its disadvantages far out way its advantages. Accruals based accounting on the other hand: protects against negligence and irregularity by recording every step of a transaction, enables the statement of an entitys profit and loss and financial position; it records values; and it provides a stable and homogenous basis for statistics. (Combes Edwards, 1995 P2) The second development during this time was the use of the double accounting system of financial reporting. This system is able to combine the attributes of charge/discharge accounting with commercial accounting. (Combes Edwards, 1995 P3) It is a combination of stewardship orientation and profit calculation orientation. The advantage of this system is that it would prevent anyone from being misled into assuming a connection between expenditure appearing debited in the capital account and the actual value of works associated with that expenditure In the paper Engineering culture and accounting development at Albion Motors 1900- c.1970 by Sam McKinstry we see the relationship between Albion Motors accounting systems and its engineering-orientated culture. This paper shows changes in both financial and management accounting. Albion motors used a well-developed double entry system, a system no doubt derived from the work of Pacioli. Depreciation was also charged on machinery, by assessing there useful life. Depreciation ranged from between 10% and 33.3%. Albion motors also used one of the first firms to use full accruals accounting, which is a clear change as firms had previously preferred to us prudence. Full accounts were only produced every financial year, as was a full stocktaking. A plant register was kept and maintained by the engineering department. This allowed for accountability and reduced the chances of fraud in the depots. Albion motors employed a highly skilled but unqualified a company secretary and cashier, although this was not uncommon at the time when they became a public company they employed a chartered accountant. This is a significant development as the qualified accountants involvement reinforces the reputability of the companys financial accounts. It is now essential for the public company accounts to be produced by someone who is qualified to do so, as not to do so would lead investors to question their accuracy. The non-qualified employee responsible for all accounting from 1914 until 1950 was succeeded by a chartered accountant. This emphasizes the reputation and influence of the profession of accountancy. It is around 1950s that there is seen the emergence of the financial accountant. The need of the users of financial information is changing, the emergence of this new official role show that clearly. Investors confidence in financial reports is dependent on financial information having characteristics which are discussed in IAS 1. Financial information must be relevant, up to date, reliable and free from bias. The financial accountant is qualified to produce financial information that abides by these criteria. Christie Malrys own double entry by B.S. Johnson: An interpretation as foucauldian disclosures a paper by Sam McKinstry that examines the work of the novelist B.S. Johnson. This paper discusses the idea that accounting can be used to convey certain information to certain people. In this case the issue that the Double-entry system only favours specific interests in society and disadvantages others. (McKinstry 2006 P990) This directly disagrees with public interest theory which states that regulation is initially put in place to benefit society as a whole. (C. Deegan J Unerman 2006, P 65) This paper also takes into account and makes reference to the work of Luca Pacioli in double entry bookkeeping. Malry adapts the double entry system, converting situations in his life into monetary values and inputting these values as either debits or credits. This adaptation was particularly important in the context of British politics and Industrial relations at the time. these and other developmen ts recharged and remorilised capitalism and retooled social democratise ideology and its politics. (McIlorys and Campbells 1999, P 93). Collectively these developments in financial accounting over the last millennium have resulted in financial accounting as we know it today. These changes where brought about by a change in the needs of users of financial information and the identifying of weaknesses. We see many changes in the financial management of monastic houses and estates at the start of the millennium. The early Period of rapid growth in terms of new foundations was over, and the later Middle-ages witnessed the response of organisations in their age of maturity endeavouring to maintain their purpose and position.(Dobie, 2008, P 3) Monasteries changed in order to adapt and survive the economic and religions pressures. These changed allowed them to maintain their positions survive the times. We see the introduction of an audit function and the changing of regulation to deal with the identification of weakness. Other factors such as the Black Death epidemic which impacted on the economy as well as the population influenced developments at the time. Luca Pacioli developed the double-entry system used at the time by traders after identifying room for improvement this system is similar to the one used today. He also developed a conceptual framework of accounting best practises. Its influence can clearly be seen in todays IASB and FASB conceptual frameworks. In Dowlais Iron Company we see the implementing of a sophisticated financial reporting and management accounting system which complimented the financial accounting system. These systems allowed them to the size and success that they did. it is unlikely that any firm would have grown to the size and achieved the significance of DIC in the absence of a satisfactory system for recording both inflows and outflows of cash and other asset and movement of resources within the firm (Edwards and Baber 1979 P139) The Financial reporting practises of British municipal corporations in 1835-1933 show developments in the regulation, disclosure and controls in order to deal with corruption, mismanagement and lack of accountability in municipal corporations. Political factors triggered by the two major wars impacted on both financial and management accounting. This can be seen in Engineering culture and accounting development at Albion motors a paper by Sam Mckinstry. World War 2 led to the introduction of a War pension scheme, which is accounted for using IAS 19. We also see in 1950 the development of the role of the financial accountant. The role of the financial accountant is created mainly to provide credibility and reassurance to financial accounts. The financial accounting is qualified to produce accounts in accordance with regulations, to give a true and fair view of the firms finances in order to maintain investor confidence. This is a contribution factor in accounting being the reputable profession it is today. This is open to debate as it can be argued that this only gives the illusion of reputability. As seen in the collapse of Enron the financial reports approved by the financial accountants didnt give a true and fair view of the organisation. Possible theories into reasons for these changes are given in the demand for and supply of Accounting Theories: The Market for Excuses a paper by Ross L. Watts and Jerold L. Zimmerman. The paper discusses the question of why accounting theories are predominantly normative and why no general theory is generally accepted. It is generally concluded that accounting theory has had little substantive, direct impact on accounting practise or policy formation despite half a century of research (R. L. Watts 1979, P 1) the theory of political process is one theorises the idea that individuals with power in government will attempt to gain wealth through the influence and prescribe accounting procedures that are in their own best interests. There is also the idea that as individuals have different interests there will be a number of different accounting theories on a single issue. This prevents general agreement on accounting history.(R. L. Watts 1979, P 273) This theory can be proven by looking at the recent scandal involving MPs expenses. MPs influenced the regulations on expenses in their own favour, in an attempt to gain wealth. There was also the issue that these individual expense claims were not made public but were leaked. This shows that disclosure requirements were inadequate, as a result of the identification of this weakness regulations have been tightened up. Another example of this is Ex-Prime Minister Tony Blair having tax-payers pay for his security when he travels the worlds for his own financial gains. Blairs constitutional reform of the Human Rights Act 1998 when he was in power gives him this right. The demand for public interest-orientated accounting theories depends on the extent of the governments role in the economy. (R. L. Watts 1979, P 275) a clear example of this is the adjusting of interest rates in order to help economic growth. Another example of this is the financial reporting practises of British municipal corporations 1835-1933, where there was corruption, mismanagement and lack of accountability. The government gave the illusion of acting in the public interest but from further analysis it can be seen that this legislation was a response to public protest. We can see that there was a degree of self-interest involved. The motivation for all the developments of in financial accounting can be examined using Self-inte

A Good Man is Hard to Find :: essays papers

A Good Man is Hard to Find In â€Å"A Good Man is Hard to Find† Flannery O’Conner tells the story of a family in route to their Florida vacation and the trouble the grandmother gets them in. The grandmother does not want to go to Florida on vacation and tries many methods of changing her son, Bailey’s mind. Although she tries many methods, none of them have the effect on him she desires. Bailey is as stubborn as his mother, completely shutting the door on every proposition his mother makes. When she finally makes some progress in delaying their travels things go horribly. Bailey and his family discover the hard way just how ironic life can be. The grandmother uses many excuses for the family to go to Tennessee instead of Florida on vacation. The first of her many excuses is â€Å"The Misfit†, a serial killer that has escaped from prison and is headed toward Florida, claiming that she would never take her children anywhere near a man like that. This didn’t have the desired effect on Bailey so she explains to him and his wife how the children need more variety and they should take the children to see different parts of the world, East Tennessee for example. Once again her plea to Bailey and his wife had no effect. Even after they had left home she continued to try and divert them from their coarse. Finally succeeding when she convinced the children they would like to visit an old plantation home she had visited during her own childhood. There were many clues as to what was unfolding during the story, although one would have trouble noticing them upon initial reading. The first of the clues was, of coarse, the mentioning of â€Å"The Misfit’s† escaping from prison. As the family was eating at a small restaurant the second clue was given. The owner was discusing with grandmother the criminal nature the society has compared to the old day an example was three men had stolen gas from him only a few days earlier. The next clue came after grandmother and the children persuaded Bailey to turn off the main road in search of the old plantation home. The road had not been driven on in months, suggesting the perfect, deserted, hiding places for escaped prisoners. While traveling down the dirt road grandmother remembered that the house was actually in Tennessee, not Georgia.

Morally chaotic world In King Lear

Shakespeare presents a variety of ways in which moral chaos is brought about, including the disruption of the natural order and the characters possession of typically corrupted morals, even going as far as questioning the morals of his own society. However, having different principles in a modern audience, we tend to have different interpretations of ‘moral chaos’ to that of a contemporary audience. In king Lear, Shakespeare arguably does create a ‘morally chaotic world’, particularly trough the notion of the ‘natural order’ being disrupted. The betrayal of the children against their fathers illustrates a significant disruption of nature, as it was considered natural and necessary for children to have unfaltering obedience for their parents, particularly their fathers. When Cordelia publicly refuses to obey her father’s wishes, she goes against the true qualities of a 17th century daughter in the natural order and it is arguably this initial rebellion that causes the suffering and tragedy throughout the rest of the play. According to feminist critics, Cordelia’s refusal to flatter Lear can be interpreted as an opposition to Lear’s authority and thus a direct challenge to the natural patriarchal order of the seventeenth century, the short emphatic sentence ‘Nothing’ stressing this assertiveness. We also see this betrayal of the father in the character of Edmund. By claiming ‘’I find it not fit for your o’er looking’’, not only does Edmund feign innocence, but he also portrays himself with overt concern for his father, reinforcing his false virtue. Edmund’s initial silence makes his soliloquy in the next scene in which he exclaims ‘’Legitimate, Edgar. I must have your land’’ exciting and surprising to the audience. The audience is privy to the Edmund’s scheming which creates a sense of dramatic irony, however in most productions; the Machiavellian Edmund is played as a ‘suavely intelligent, rather dashing figure’, creating a paradox as he is clearly evil yet alluring to the audience at the same time. Illegitimates were problematic for the rigid early modern social structure and were viewed as ‘extras’ that society struggled to accommodate. Therefore to a contemporary audience, the poor treatment of Edmund would come as no surprise; however a modern audience would interpret such extreme views on illegitimacy as immoral. As modern critic Foakes comments, â€Å"Edmund is the most dangerous and treacherous of the characters. Yet, he begins from a cause that we cannot identify as unjust†, illustrating how to a modern audience, Shakespeare does create a morally chaotic world through the poor treatment of Edmund, as the seventeenth century societal norms are so foreign from that of ours. Lear’s abdication can also be viewed as morally chaotic, as it was strongly believed in Jacobean society that Kings were chosen by divine right. In Lear’s pledge to ‘’express our darker purpose’’ the use of the adjective ‘darker’ to describe his actions illustrates the unnatural nature of such a decision. In Jacobean society, a king was an agent of God, and so it was seen as God’s responsibility to decide when his reign should end. A king’s handing power down the throne was against the divine order, and it was believed that Satan, through various evil spirits, was responsible for all attacks on the divine order. In Macbeth, a similar play, when King Duncan is murdered, the natural order is breached and chaos ensues: the day becomes as dark as night, Duncan’s horses turn wild and eat each other and a civil war breaks out. From a New Historicist stance, critics such as Tennenhouse argue that Shakespeare illustrates what happens when there is a ‘catastrophic redistribution of power’, therefore promoting the oppressive structures of the patriarchal hierarchy. However, other critics suggest that the tragedies occur because of society’s already ‘faulty ideological structure’, particularly emphasised in the David Farr production through the skewed girders, broken windows, sizzling strip-lighting and the eventual collapse of the flimsy kingdom walls. Moreover, Shakespeare appears to be presenting a morally chaotic world through the way in which the characters can be seen as possessing seen corrupted morals, motivated purely by materialism as opposed to moralistic values. We see this in the elegant and superficial speeches of Gonerill and Regan who claim to love Lear ‘Dearer than eyesight’, the hyperbole in these statements highlighting their manipulative nature and greed for worldly goods. Their actions throughout the rest of the play prove the fabrication of these initial promises. Johnson comments that King Lear is a play in which the ‘Wicked prosper and virtuous miscarry’. I find this view accurate as the audience can witness how the Machiavellian characters such as Gonerill and Regan are rewarded for their materialism, and given total rights over the kingdom, whereas the virtuous characters such as Cordelia and Kent are punished for their honesty and moralistic values, consequently demonstrating a world of chaotic morals. Lear himself is presented as morally ambivalent, similar to Claudius in Hamlet, initially valuing riches and reputation, which were the very things that fuelled his disillusionment and moral blindness. The love test he uses to bribe his daughters with ‘the largest bounty’ can be seen as an obvious attempt to buy their love and consequently boost his self-image. His rash reaction to Cordelia’s refusal to perform, pledging to ‘disclaim all paternal care’ illustrates how his hubris stops him from being able to differentiate between his honest daughter and his deceitful daughters. It also demonstrates the way in which the antagonists exploit the hamartia of the protagonist, heightening the tragic nature of the play. However, towards the end of the play, Lear’s character undergoes anagnorisis and so he comes to possess more virtuous principles. In Act 3, for the first time he recognises the plight of the ‘Poor naked wretches’ that are forced to ‘bide the pelting of [the]pitiless storm’, the alliteration in ‘pitiless’ and ‘pelting’ demonstrating the extreme suffering endured by those in poverty. Through Shakespeare’s emotive lexis, Lear is presented as regretful, empathetic, and compassionate, which directly contrasts with his initial selfishness and fixation with worldly things, and it is this contrast that presents a sense of moral confusion. On the other hand, through employing moral characters that remain virtuous throughout the play, Shakespeare doesn’t present a completely morally chaotic world. Cordelia’s character is the personification of virtue and morality, creating a direct juxtaposition with the immoral, Machiavellian characters such as Gonerill and Regan. When required to bargain her love for rights over the kingdom, she comments â€Å"I cannot heave my heart into my mouth†, portraying her honest nature. The idiom â€Å"heart in your mouth†, which suggests nervousness or fear, demonstrates that Cordelia does not see any reason to fear losing the land, emphasising her lack of materialism and strong moral compass. Expanding on this, Lear later describes her tears as â€Å"The holy water from her heavenly eyes†, the alliteration of ‘holy’ and ‘heavenly’ stressing her virtue and linking her to the Gods. Foakes comments â€Å"The optimistic thrust of Edgar's moralizing hints at the possibility of a happy ending. ’’ The play concludes with the moralistic character Edgar reigning over England, and although good characters such as Cordelia die, (which wasn’t received well by Shakespeare’s original audience), evil is ultimately eradicated whilst good triumphs. By the end of the play, Evil can even be seen to be eradicated by evil itself. Gonerill poisons Regan, and mentions in an aside after Regan feels the effects â€Å"If not I’ll ne’er trust medicine†, the secretive nature of this aside presenting her murderous and calculating nature. Shortly after, she commits suicide, which would have been seen as a great act of sin by a Jacobean audience, but ultimately evil defeats itself, evoking a rebalancing of morals and a move back towards the natural order. The play clearly descends from the embodied values of medieval morality plays, which was a popular form of drama in the sixteenth and seventeenth centuries. These plays present a direct conflict between good and evil, and ultimately the evil and chaos must be destroyed, and a moral lesson is learned. Overall, there are many aspects of King Lear that evoke a seeming moral chaos, however by the end of the play, as in all morality plays, the chaos is removed and moral order is restored, resulting in catharsis for the audience.

Islam Worksheet Essay

When studying Islam, it is important to understand the essential elements of the faith, how they are practiced, and the distinctions among the three branches: Shiite Islam, Sunni Islam, and Sufism. Write a 1- to 2-paragraph response for each of the following directives and note where there are differences among the three branches of Islam. 1. Explain the meaning of the name, Islam. Islam is the monotheistic religion articulated by the Quran, a text considered by its adherents to be the verbatim word of God, and by the teachings and normative example (called the Sunnah and composed of Hadith) of Muhammad, [ considered by them to be the last prophet of God. An adherent of Islam is called a Muslim. 2. Explain the basic concepts of Islam. Is an unerringly monotheistic religion. It enjoins the existence of one God, his prophet Muhammad who is the Last Prophet in a long line of prophets sent throughout time and to every civilization, and the Quran as the Word of God revealed to Muhammad through the angel Jibrael. Muslims believe that God is one and incomparable and the purpose of life is to worship him and to adhere to his word, as laid down in the Quran, and in Sunnah , as closely as possible. They believe that Islam is the final, completed and universal version of a faith revealed too many prophets before; most notably Abraham, Moses and Jesus, but whose message has now been distorted. Describe the practices of Islam. They go to church in cathedral mosques (Jami’a), in which sermons are preached and congregational prayers are offered up for the reigning Sultan every Friday. Besides these there are about one hundred and eighty Muslim oratories or chapels (Mesjà ®d), to many of which schools are attached. Prayers are also frequently said at the grated windows of the little shrines or tomb-houses of celebrated welys, or saints, which are numerous in Damascus. Men of the higher classes rarely go to the mosques except on Fridays, as they can command proper places for ceremonial ablution and prayer in their own houses; but to a Muslim of the lower ranks, a large mosque which is open every day from sunrise to sunset or later, is like a second home. 3. Describe the goals of Islam. The 4. Describe the view of authority in Islam. philosophy, and the arts in the Muslim world. Write a 1- to 2-paragraph response for each of the following questions. Provide examples to illustrate your thinking. 1. What is the legal ideal in Islamic law? How does the Qur’an inform and guide Muslims in attaining this ideal? 2. What is the relationship between philosophy and theology within Islam? Is it acceptable for Muslims to hold separate philosophical and theological beliefs? 3. What artistic themes are regularly expressed in Islamic art and architecture? How are these themes explored? How has the Qur’an influenced the development of art in the Islamic world?

Free Essays on El Ganador

The first World War was a horrible experience for all sides involved. No one was immune to the effects of this global conflict and each country was affected in various ways. However, one area of relative comparison can be noted in the experiences of the French and German soldiers. In gaining a better understanding of the French experience, Wilfred Owen's Dulce et Decorum Est was particularly useful. Regarding the German soldier's experience, various selections from Erice Maria Remarque's All Quiet on the Western Front proved to be a valuable source of insight. A analysis of the above mentioned sources, one can note various similarities between the German and French armies during World War I in the areas of trench warfare, ill-fated troops, and military technology. Trench warfare was totally unbiased. The trench did not discriminate between cultures. This "new warfare" was unlike anything the world had seen before, millions of people died during a war that was supposed to be over in t ime for the holidays. Each side entrenched themselves in makeshift bunkers that attempted to provide protection from the incoming shells and brave soldiers. After receiving an order to overtake the enemies bunker, soldiers trounced their way through the land between the opposing armies that was referred to as "no man's land." The direness of the war was exemplified in a quotation taken from Remarque's All Quiet on the Western Front, "Attacks alternate with counter-attacks and slowly the dead pile up in the field of craters between the trenches. We are able to bring in most of the wounded that do not lie too far off. But many have long to wait and we listen to them dying." (382) After years of this trench warfare, corpses of both German and French soldiers began to pile up and soldiers and civilians began to realize the futility of trench warfare. However, it was many years before any major thrusts were made along the Western front. As soldiers past away, re... Free Essays on El Ganador Free Essays on El Ganador The first World War was a horrible experience for all sides involved. No one was immune to the effects of this global conflict and each country was affected in various ways. However, one area of relative comparison can be noted in the experiences of the French and German soldiers. In gaining a better understanding of the French experience, Wilfred Owen's Dulce et Decorum Est was particularly useful. Regarding the German soldier's experience, various selections from Erice Maria Remarque's All Quiet on the Western Front proved to be a valuable source of insight. A analysis of the above mentioned sources, one can note various similarities between the German and French armies during World War I in the areas of trench warfare, ill-fated troops, and military technology. Trench warfare was totally unbiased. The trench did not discriminate between cultures. This "new warfare" was unlike anything the world had seen before, millions of people died during a war that was supposed to be over in t ime for the holidays. Each side entrenched themselves in makeshift bunkers that attempted to provide protection from the incoming shells and brave soldiers. After receiving an order to overtake the enemies bunker, soldiers trounced their way through the land between the opposing armies that was referred to as "no man's land." The direness of the war was exemplified in a quotation taken from Remarque's All Quiet on the Western Front, "Attacks alternate with counter-attacks and slowly the dead pile up in the field of craters between the trenches. We are able to bring in most of the wounded that do not lie too far off. But many have long to wait and we listen to them dying." (382) After years of this trench warfare, corpses of both German and French soldiers began to pile up and soldiers and civilians began to realize the futility of trench warfare. However, it was many years before any major thrusts were made along the Western front. As soldiers past away, re...