Accounting Standards Essay Example | Topics and Well Written Essays - 1750 words

Accounting Standards - Essay Example In china they follow the Chinese Accounting Standards (CAS) while companies in the United States of America follow the Genarally Accepted Accounting Principles (GAAP). Phelps (2003), states that a political influence is one of the serious problems facing accounting standard setting. This is because political influence will tend to make the standards in a certain way either to benefit some people or to be damaging to some. Some countries have come up with their own accounting standards which are somehow different from the internationally accepted standards. By doing so, they favor their respective economy for it to do better than the other economies. Members of the Financial Accounting Standards Board responded to accusations that they had given in to political pressure by saying that they could not do anything to stop political influence, but they were lobbying for the independence of the Financial Accounting Standards Board from political influence and that more should be done to st op political influences from interfering in accounting standards issues (Phelps, 2003). Politically influencing accounting standards has resulted in negative effects. For example, the current economic crisis in Europe and other countries can be partly attributed to political influence in the standardization on accounting (Botzem, 2012). Since governments influenced on accounting issues such as lending, banks gave out a lot of money without following the internationally accepted guidelines of accounting. This led to enormous debts and fallouts leading to companies and business institution falling. It also resulted in job cuts and general poor economy. Another effect of political influence on accounting standardization is that it results in some people gaining a lot of income at the expense of others suffering tremendously huge loses. This happens when the standards are intentionally set to benefit some people thereby making them to benefit from intentional manipulation of standards. This goes against the accounting principle which stipulates that all accounting standards should be of equal benefit to all parties. According to Botzem (2012), political influence on standardization of accounts results in increased fraud, criminal activities, terrorism and money laundering. This is because people involved in fraud and money laundering use political influence to make changes in accounting standards in order for them to legitimize their illegal income. This has played a huge role particularly in the drug business, money laundry and terrorism. Terrorist activities have been funded through accounting loopholes created as a result of political influences. Drug lords and money launders have used political influence to create loopholes in accounting standards for them to legitimize the money there have acquired through their illegal business. Executives of large business organization have used political influence in accounting standards to avoid releasing poor results. Th is results in investors and stockholders losing their money since they invest in companies which fail to post financial accounts revealing loses. Investors and stockholders invest a lot of funds in business organizations that are falling without their knowledge hence losing a lot of money. Political influences in the setting of accounting standards have limited and hindered international trading. This occurs   as a result of different accounting standards in different regions. Some business organizations have been limited to doing business with other firms in their respective regions due to the presence of different acco

The Effects of Computer Science on the history of our Nations Wars Research Proposal

The Effects of Computer Science on the history of our Nations Wars - Research Proposal Example Generally, computer science refers to the study of some theoretical standing, with regard to computation and information, and often focuses on the practical application of the techniques, necessary for implementing them in computer systems (Diffie, 2008). Presently, a considerable number of disciplines under the scope of computer science do not exclusively incorporate the study of computers (Longo, 2008). Such disciplines include the military science, which incorporates the use of computer technology. Many scholars in the field of science have put a keen focus on the connections between the computer science on the theoretical basis and the execution of the military operations. This is with regard to how such operations were being planned and carried out, during the time of the Cold War. Since the 20th century, great effort has been put to the scientific researches in the military operations. This has led to the development of science-based military technology. These efforts have seen the subsistence of strong militaries across the world. For instance, the First World War, which is widely known as ‘the chemists’ war, was characterized by the application of many explosives (Diffie, 2008) owed to the computer science. Among the pioneer military technologies was the extensive use of the poison gas by the British and Germans, in 1915. Computer science also contributed to the development of the wireless communication technology, which advanced the methods of executing attacks, and detecting enemies, besides acting as a means of communication within the militaries. The wireless radio technology was a key player in the coordination of the German, British and American troops (Arquilla, 2011). By the Second World War, the computer technology had advanced the military technology, and at this time, the unveiling of the atomic bomb was marked (Bousquet, 2008). Hand in

Decision making to IT related Ethical issue Essay

Decision making to IT related Ethical issue - Essay Example The latter consists of software programs, music, videos and other content that is being protected by the international law. The sites which provide easy access to it are called trackers. One of the most famous ones, namely The Pirate Bay has been closed several times, but it still operates. One would make no mistake that there are several groups of stakeholders that can be identified in this situation. First of all, there are end users who got used to being able to download any content they want for free. Secondly, there are the creators of the contents who want to earn money with the help of it. Thirdly, there is the government who is willing to gain an effective control over this segment. Finally, there are owners of the web sites that are affected by the applicable legislation. There may be several consequences of the decision. For example, if software piracy is being taken care of severely, it will be impossible to listen to the music online (Morley & Parker, 2007, p. 604). In addition to that, a lot of web site will have to erase the content that they currently have and change to comply with the law. There are several principles that should be taken into consideration. On the one hand, the government is responsible for making sure that its citizens obey the law and punish those who refuse to do so (Kehal, 2004, p. 176). In spite of the fact that the Internet is considered to be a virtual space that does not obey any particular government, those who download the content are always situated in a particular legal framework. On the other hand, there are people who argue that free sharing should become the characteristic feature of the digital age and it is ridiculous to fight it. One might identify quite a few options that there are. To begin with, it may be rather effective to block every single web site that provides those who access it with the ability to

Using 3D photogrammetry to monitor a simplex tensegrity structure's Assignment

Using 3D photogrammetry to monitor a simplex tensegrity structure's deformation - Assignment Example The example dwells on a mesh reflector. The mesh reflector is extensively used for apertures space aerial systems that are large due to their light weight and are packed easily and compactly. The reflector’s radio frequency exterior comprises of a mesh with reflective faces. It is bound from interlaced thin wires that are electrically conductive. This wires are made from molybdenum that are gold plated having diameters of 0.03mm. The mesh is extended over a net of cable that is made of composite filaments that are stiff and unidirectional, glued to a structure. The reflective exterior comprises of elements that due to their flexibility can be folded with ease. The accuracy mostly lies on the cable net’s shape. There are two major conceptual designs that can be spotted. The first design is based on partition of parabolic exterior in gores that get support from radial cables or radial ribs glued to an external ring. The second design is takes into consideration a separation of surfaces in facets that are flat formed by cable net tensioned using forces that are applied at each junction node. The concept has been borrowed from Miura who developed the concept of tension truss. Many large antennas that use this concept of tension truss have been launched and tested for instance Astromesh reflector and space radio telescope. The same concept has also been studied by a man called Tibert. He used the concept in designing an antenna that was based on tensegrity structure (Tibert 2002). Tension that is fairly uniform and isotropic in a reflective mesh makes sure that there is a good conductivity of electricity and RF reflectivity. The tension of the mesh should be adequate to withhold lateral accelerations that are greater than the ones having experience in orbit with no harsh distortion of the surface of the reflector. Tensions of mesh from 5N/m have been frequently used. Higher tension often

Police and Society Assignment Essay Example | Topics and Well Written Essays - 2250 words

Police and Society Assignment - Essay Example Lately, in London, disgraces revolved around police involvement in and disbursements from organized crime, especially in drug squads and obscene publication squads. Other scandals include beating up of suspects, perjury, and tampering with confessional evidence. The Metropolitan Service recently investigated cases, which have brought in more attention to officers, mostly in specialized squads, benefiting from their position, such as through theft of money, protection of criminals, and the resale of detained drugs (Lesage, 2005). An increase in recognition of the prevalent nature of police corruption has resulted in significant developments in Wales and England. Task forces are being put in place to create good practice guidance in preventing corruption by the police. At a force level, corruption concerns and their professional standards have resulted in institution of ‘professional stands units’ in most of the police forces in Wales and England, which are dedicated to in vestigating and identifying corruption, misconduct, fraud, domestic violence, racist, sexist, or homophobic behavior, spurious claims of sickness to be granted a sick leave, and criminality among police staff. Principles of Police ethics and methods of accountability to deter police corruption Promoting an ethical culture â€Å"Policing by example† is one of the police strategies that have been incorporated in West Midlands, and involves various themes to set high standards of behavior in professional practices and in dealing with the public. It emphasizes high standards in the workplace and the significance of leadership. This ensures that harassment and other victimization forms are not tolerated, including the protection of policemen who report unethical actions among colleagues. â€Å"Policing by example† is an idea that can be promoted in other parts of the UK through glossy documents distributed in major police forces and training intended to raise awareness and guidance to challenge unacceptable behavior. There should be developments in political and public culture of civil liberties and individual rights in the UK to encourage more open public criticism on ethics of the police, especially in relation to minorities. Groups and communities should be organized to represent those who can rally community opinion and criticize police practice, which is in support of more external and legal regulation. It is logical to assume that this principle towards special interest group alarm about civil or legal rights and minority claims will increase open support for more aggressive governance and civil regulation of the police. Consequently, the government will be forced to put in place these new and more aggressive national demands for police accountability. The new Police accountability Basing on a neo-liberal critique of traditional management and government of the police, new philosophies and internal self-governance forms are being proposed. The e ntire political governance of the police is shifting away from the old models of reactive accountability that depend on the application of hierarchical, external legal rules, central regulations, and discipline that is punishment-centered. This traditional model of public review or accountability has failed to provide effective police accountabi

The Social Internet Essay Example | Topics and Well Written Essays - 1750 words

The Social Internet - Essay Example One of the oldest institutions that we have used as a place of social gathering and interaction has been the church. While church membership has fallen slightly in recent years, the Internet has been a revival for religious organizations. Mount Calvary Baptist Church in Greenville SC downloaded 80,000 Internet sermons last year from their site (Hills, 2003). Many of these surfers would probably have never set foot inside a church. According to The Barna Group, by 2010 as many as 50 million Americans will rely on the Internet as their sole religious contact (as cited in Hills, 2003). Though the Internet has the power to move more people toward religion, it is clearly moving them away from the church and away from the social setting that was important for conversation and local news in previous decades. Just as the Internet can deliver religion to the people, it also has the capacity to deliver people to politics. Political contributions, debate, and interaction have soared in recent years. The Internet has made vast quantities of information instantly available for anyone who cares to search for it and has the potential to create a new form of electronic democracy. Yet, with all this information available, it is still incumbent upon the user to seek it out, read it, and digest it. Polat (2005) suggests that we are suffering from information overload and says we "[...] may become dependent on others to evaluate the available information" (p. 438).

Good vs Evil Dr. Jekyll and Mr. Hyde Essay Example for Free

Good vs Evil Dr. Jekyll and Mr. Hyde Essay The world as we know it is constantly moving and changing; events occur that can affect people’s lives even if they are thousands of miles away. Whether or not these happenings are good or evil can shape one’s mindset and outlook on the actions they take themselves. Both have distinct strengths and weaknesses; however, the real question one must ask is which side of the spectrum is more capable of influencing humanity. In Dr. Jekyll and Mr. Hyde written by Robert Louis Stevenson, a wealthy and well-respected doctor by the name of Henry Jekyll, who believes that man is not one but two separate people, constructs a potion which unearths his inner evil (Mr. Edward Hyde), and in the end is engulfed by the strength of his malevolent persona. Although good is a preferred in society, the power of evil has more ability to spread over a larger scale and influence the minds of many; it is omnipresent, inevitable, and extremely easy to surrender to. As much as people would like to conceal their impure intentions and corrupt ways of life, somehow they are revealed and it is impossible to resist what truly lies inside. What classifies a person as either good or evil depends on what side of their soul they decide to let be in control. Once the bad side takes over it takes an immense amount of effort to get the good back. In Dr. Jekyll and Mr. Hyde, Dr. Jekyll is consumed by the evil that lies within him. When Jekyll first consumes the potion he feels elated. Edward Hyde provides an alternate life for Jekyll. He is liberated of all cares and expectations. Nearing the end of the book, the reader gets a close look inside Jekyll’s mind and what was occurring when he switched between himself and Hyde. He tells about the early stages of his experiment: â€Å"I felt younger, lighter, happier in body†¦ a solution of the bonds of obligation, an unknown but not an innocent freedom of the soul. I knew myself, at the first breath of this new life, to be more wicked, tenfold more wicked, sold a slave to my original evil; and the thought, in that moment, braced and delighted me like wine† (Stevenson 67). Throughout his life, Henry has always been a man of respect. He is known to have integrity and good ethics. When he rids of his burdens and gives into the side of himself that does whatever it wants, he is rejuvenated. It’s as if he is given two paths, and the easier one to take is the one with â€Å"do not cross† tape across it. The temptation lingers over Jekyll to constantly transform into the devilish version of him. He is aware of the wrongness of the situation because Hyde is a danger to the community, but the feeling of being free is an addiction to him. It takes restraint to hold Hyde inside, and in the end it becomes impossible because he overpowers any will to salvage the morality of Jekyll. It is further explained that the switch between personalities was not caused by the drug, but by a choice that was made. Jekyll explains in his confessions, â€Å"The drug had no discriminating action; it was neither diabolical nor divine; it but shook the doors of the prison-house of my disposition†¦my evil, kept awake by ambition, was alert and swift to seize the occasion; and the thing that was projected was Edward Hyde† (Stevenson 67). It is said that evil is inside of everyone just as much as good is, and depending on what one faces one may be more present than the other. The potion was just a key which opened the lock that held Jekyll’s wicked spirit. The potential was always inside of him, but he needed that push to help him express it. In the real world, there are no potions that can turn one evil; however, certain events can trigger feelings or thoughts that completely go against one’s morality. It is a personal decision to act upon those thoughts, but it is particularly simple to do so, and once it is made a chain reaction occurs that becomes more frightening as it continues. That sparks one to ponder how the evil gets into a soul, and if there is anything to that can prevent the chaos it ensues. The question of where evil comes about is one that has been argued for a long time. Some believe that it is influenced by the world surrounding them, or perhaps by personal experiences. It could be that we are exposed to the concept of it at such an early age that we are given our lives to ponder what we prefer. It is also said that depravity is laced in our genetics, passed on through generations. Whatever the case, the demons inside us can at times be inescapable. If it is true that somewhere in our destiny lies evil, it is impossible to hold back. It is a natural instinct for those who are given that gene to do horrible things, and that overpowers the choice they are given not to. In an article addressing the source of evil which discusses well-known figures such as Adolf Hitler, it is written that recent studies have shown the evidence of behavior and personality in DNA. The author of the article believes that it is impossible to attain such tendencies through inheritance. He states, â€Å"The fact that one child may turn into a bully or become a criminal and another not remains a tantalising mystery, and one that scientists cannot possibly explain in simple terms of DNA† (Masters). Masters is suggesting that the transformation from good to bad is a complicated process that involves many elements. It is an intriguing thought, how a mind can shift from one side to the other. The influence of evil is all around and it becomes a task to ignore what is being so aggressively thrown upon a person. One incident can have the power to spoil a pure soul. Bad behavior is directly linked to selfishness; one can convince themselves that a decision that hurts others is what is right for them. Adolf Hitler can be used as an example of this; his greed for the perfect Germany drove him to do things which are appalling to imagine. With the article being based off of Hitler, it debates, â€Å"Vice is the easy option, whereas virtue denotes difficulty and sweat. As the great Roman philosopher and dramatist Seneca wrote: Nature does not give a man virtue, the process of becoming a good man is an art. † (Masters). Human beings are always searching for an easy way out. It can be applied to everyday life, taking an escalator rather than the stairs for example. When faced with the decision between good and evil, one is swayed towards evil simply because it is the easier decision to make. To be good and pure is to ignore impulses for revenge or selfish acts, which give one a sense of satisfaction and are hard to resist. It is a natural instinct to be bad, and one must work hard to escape the evil of their own self. Once somebody defeats the demons that lie inside of them, it is a whole other battle to face the evil that lay in front of them in their life. No matter where one may try to go, it is near impossible to escape the constant influence of bad people and bad things. No matter age, race, or sex, corrupt people are out there that can hurt and destroy. Evil is something that has the ability to spread like a wildfire, and affect all who crosses its path. In an ABC News article titled â€Å"‘Depraved’ Behavior in Ordinary Life† the subject of wickedness is brought into perspective with real-life situations. It is typical to connect evil to war and politics, but one may be surprised at the small accounts of evil they may encounter on a daily basis. Michael Welner, a psychologist who studies depraved behavior, believes that evil has a broad spectrum which any person can fit inside. He states, â€Å"’The American public regardless of [geographic] state, regardless of opinion, regardless of orientation, in a variety of issues can achieve an agreement about a number of qualities of crimes that make them beyond-the-pale depraved’† (Libaw). Welner challenges that there are standards that must be met for a person to be considered evil; however, it is fairly easy to meet the criteria. Anybody and everybody can do sinister acts; it doesn’t just apply to dictators and murderers. Looking further into the mind of an evil-doer, one may ask what makes a mind hostile. The subject is also addressed in this article, when Welner’s study is revealed to include 14 traits that can define a human as evil. Libaw sums up Welner’s research with this statement, â€Å"The common thread is that evildoers dont just commit bad acts. They choose to make their actions even worse by behaving sadistically and deliberately ignoring or intensifying the damage and suffering they cause† (Libaw). It is one thing to do something that is bad, and another thing to dedicate one’s life to making sure all surrounding them are in misery. Evil people have the power to ruin so many things with the blink of an eye, where it takes an army of good to defeat the power that the wicked ones hold. To make a difference for the better is much more difficult to do than destroying is. It takes too much effort and determination for any average person to accomplish. Evil is something that is all around us; it has the strength to overcome almost everything and destroy many aspects of society, even when there are the few that attempt to maintain the good. Connections can be made extremely easily, from those one might be close to or as far away as a person they learn about in school. Evil is something that carries on throughout the years and can have lasting effects while good deeds can only stay in the spotlight for so long. Humans have the choice to fight for good or to give into evil, and it requires inner strength of an individual to fight against the strength of evil if they wish to attain purity. If that can be achieved then it will stay and one less person will be affected; however if they fail, they may be a victim of the grasp of evil for as long as they shall live. Works Cited Libaw, Oliver. Looking for Evil in Everyday Life. ABC News. ABC News Network, n. d. Web. 09 Apr. 2013. Masters, Brian. Are Some People Born Evil? Mail Online. Associated Newspapers Ltd, 7 Feb. 2007. Web. 26 Apr. 2013. Stevenson, Robert Louis. Dr. Jekyll and Mr. Hyde. New York: Bantam, 1981. 67-69. Print.