Practice Analysis with Whistlers Mother Essay Example | Topics and Well Written Essays - 250 words

Practice Analysis with Whistlers Mother - Essay Example The painter utilized various hues so as to separate between the foundation and the picture of a lady. The foundation additionally incorporates things which show the watcher that the lady was in the house like the window ornament and a bit of picture at the divider. The painter has utilized great hues which can make and a person to believe that the work of art is genuine. The shade of the face is that of a white lady. He has utilized various hues so as to separate various pieces of the body and materials. For instance, the head spread is white in shading while the dress is dark ((Margaret „and James 77). The picture is all around structured and of high caliber. The painter utilized shading to make the picture progressively appealing to the watchers. High contrast hues are hot and pull in people from passage. The painter likewise painted the ladies sited so as to raise the part of unwinding (Margaret „and James

Critically evaluate Direct payments in relation to Personalisation Essay

Basically assess Direct installments according to Personalisation - Essay Example At the point when one has the intensity of picking and the intensity of control, it will henceforth prompt the life of an individual to be in the best state (Barron 2010, p.57). Moreover, because of pay down aids the privatization arrangement, numerous other basic components are brought into the light. Factors, for example, attempting to guarantee a legitimate and worldwide nearness to both the cultural and administrations that are named as free by the legislature are thought of (Bornat 2008, p.67). Others, for example, the interceding and furthermore the early procedures of mediating, the development and furthermore the persistent creating of administrations in social orders, and furthermore the division that involves social consideration, attempting to improve the degrees of access to fundamental data, and furthermore the direction all things considered, who do use this essential social consideration luxuries. This is regardless of how they are wanted to get their subsid izing, and accomplishing acknowledgment and other strong parts of this field (Hazel 2011, p.34). Direct installments which in short structure are named as DPs, are installments in real money structure, that are paid to an individual, for which they are currently ready to oversee and furthermore make plans of altered assistance in order to have the option to acquire their different needs that are relate ready to social consideration (Glasby 2009, p.23). Accordingly, the channel that submits assets for direct installments, begins from the specialists locally. Despite the fact that immediate installments have consistently been available since the year 1996, they are at present one of the numerous decisions that people who are consequently benefited for an individual spending plan (Rogowski 2010, p.87). It is consequently clear and without contention that, the quantity of people who use direct installments as a need, has with time developed continually from 50 to 3373, from the years 2002 to the year 2008. It is additionally noticeable that, the quantities of people who use direct i nstallments, from the year 2007 to 2008, have expanded regarding percent, generally ascending by 61%. This is undoubtedly one of the biggest

Blog Archive Professor Profiles Katherine Schipper, Duke Universitys Fuqua School of Business

Blog Archive Professor Profiles Katherine Schipper, Duke University’s Fuqua School of Business Many MBA applicants feel that they are purchasing a brand when they select a program to attend, but the educational experience at business school is what is crucial to your future, and no one will affect your education more than your professors. Each Wednesday, we profile a standout professor as identified by students. Today, we focus on Katherine Schipper  from Duke University’s Fuqua School of Business. Katherine Schipper (“Financial Accounting”) is the Thomas F. Keller Professor of Business Administration and Professor of Law at Dukes Fuqua School of Business and usually teaches the MBA program’s core accounting course, “Financial Accounting.” Schipper was editor of the Journal of Accounting Research for many years and was also a member of the Financial Accounting Standards Board from 2001 to 2006, before joining Fuqua. In 2007, Schipper was the first woman inducted into the Accounting Hall of Fame, which has inducted only 85 people since it was established. A second-year student we interviewed who had taken the course “Global Institutions and Environment” with Schipper (co-taught by Professor Jennifer Francis) said, “She was outstanding. It was amazing to have professors of their caliber teaching the first class we experienced at Fuqua.” Another second year told us, “I was really nervous about accounting, but she made it very accessible, and even occasionally f un.” For more information about Duke Fuqua and 15 other top-ranked business schools, check out the  mbaMission Insider’s Guides. Share ThisTweet Duke University (Fuqua) Professor Profiles

List of Copper Alloys and Their Composition

This is a list of copper alloys or alloys in which copper is usually the base metal. Arsenical copperBeryllium copper (beryllium)Billon (silver)Brass (zinc)Calamine brass (zinc)Chinese silver (zinc)Dutch metal (zinc)Gilding metal (zinc)Muntz metal (zinc)Pinchbeck (zinc)Princes metal (zinc)Tombac (zinc)Bronze (tin, aluminum or any other element)Aluminum bronze (aluminum)Arsenical bronzeBell metal (tin)Florentine bronze (aluminum or tin)GlucydurGuani ­nGunmetal (tin, zinc)Phosphor bronze (tin and phosphorus)Ormolu (Gilt Bronze) (zinc)Speculum metal (tin)Constantan (nickel)Copper-tungsten (tungsten)Corinthian bronze (gold, silver)Cunife (nickel, iron)Cupronickel (nickel)Cymbal alloys (Bell metal) (tin)Devardas alloy (aluminum, zinc)Electrum (gold, silver)Hepatizon (gold, silver)Heusler alloy (manganese, tin)Manganin (manganese, nickel)Nickel silver (nickel)Nordic gold (aluminum, zinc, tin)Shakudo (gold)Tumbaga (gold) What Is Latten? Through the 18th and 19th century, a copper alloy was called latten. Usually, latten referred to brass or bronze. However, sometimes latten referred to a lead alloy, tin plating on iron, or any metal prepared as a thin sheet. For this reason, copper alloys are known by more specific names today. Sources Edge, David, Paddock, John Miles (1996) [1988].  Arms and Armour of the Medieval Knight. London: Saturn Books.Erik Oberg, Franklin D. Jones and Holbrook L. Horton (1992).  Machinerys Handbook. New York: Industrial Press Inc. p.  501.

Essay on Comparing Dubliners and To the Lighthouse

Comparing Dubliners and To the Lighthouse In Dubliners and To the Lighthouse, James Joyce and Virginia Woolf explore the depressing results of lives devoid of growth or meaning versus those who dare to live their lives in spite of all strife and adversity. Joyce and Woolf are both concerned with the meaninglessness of stagnant lives, the first operating in pre-WWI Ireland, the second in England during and after the war. The Dead and To the Lighthouse both reveal the despair of lives that occupy but do not fill the short span of time between birth and inevitable death. With The Dead, Joyce brings his lament for Irelands plight to its depressing yet strangely peaceful conclusion. Like all the previous stories in Dubliners,†¦show more content†¦At the dinner table, the party begins to discuss the greatest legitimate opera (209) singers of the past and present. Soon the reader must realize that all these celebrated figures are either long since dead, or living singers who are so obscure that only a single person has ever heard of them. It seems that the present society is totally devoid of all beauty, for the glory of the past is lost, and the buds and timid blooms of the present are fatally obscured. Yet still these people gather yearly around the massive banquet table to engage again and again in the same sort of conversation, as Gabriel himself notes: But yet, continued Gabriel, his voice falling into a softer inflection, there are always in gatherings such as this sadder thoughts that will recur to our minds: thoughts of the past, of youth, of changes, of absent faces that we miss here to-night. Our path through life is strewn with many such sad memories: and were we to brood upon them always we could not find the heart to go on bravely with our work among the living. We have all of us living duties and living affections which claim, and rightly claim, our strenuous endeavors. (214) Gabriels speech to the assembled party is in quite a strange tone. Like many other characters in Dubliners, these people are preoccupied with thoughts of those who have not lasted another Christmas. With his talk of our work among the

The Boycott, Divestment, Sanctions Movement - 1058 Words

â€Å"The Nazis should have finished their job!† booms out from a speaker at a podium in the middle of a large US college campus. Other anti-Semitic insults are thrown about in the crowd listening. Cutting through the crowd, you see signs and banners on the platform where the speaker was. This was a planned event by the university. Pamphlets showing pictures of dying Arabs are passed out, screaming the message â€Å"This is the Israelis doing!† You aren’t sure what to think. One phrase you can understand on many of the signs is ‘The BDS Movement’. The Boycott, Divestment, Sanctions Movement is an anti-Semitic group that has been misrepresenting Israel and the Jewish religion to religious groups, colleges, and the media for a long time. They receive their information from the Arab governments who are highly anti-Semitic and have extreme prejudice of the people of Israel. Abusing their own people, the Arab governments make it seem that it is always Isr ael who preys on innocent people when in fact it is the opposite. The BDS movement specifically promotes discrimination and violence towards the Jewish community through the use of anti-Semitic media, influencing US college campuses and church groups. BDS uses anti-Semitic media to assist in its spread of discrimination across the country. Anti-Semitic cartoons and pictures are available anywhere if you look online, so BDS takes advantage of this media to spread the word and make their anti-Semitic stand-point known. Adam Shay, an avidShow MoreRelatedThe Arab League Boycott Of Israel1472 Words   |  6 Pagesconcerning the Arab League boycott. Most recent of which is Section 7035 of the Consolidated and Further Continuing Appropriations Act, FY2015 (P.L 113-235). 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These resolutions â€Å"reject the BDS Movement and its activities,† and also â€Å"reject activities that contribute directly or indirectly . . . to promotion of economic, cultural, and academic boycotts against Israel,† â€Å"by the Boycott, Divestment, and Sanctions Movement against Israel.† These rejected activities include economic, cultural, or academic boycotts againstRead MoreThe ANC and PACs Influence on the Fall ofo the Apartheid Regime in South Africa1570 Words   |  6 PagesAfrican National Congress and the Pan Africanist Congress, helped raise awareness of not only black, but also white South Africans to create boycotts inside the country such as the Soweto uprising and the Sharpeville incident. Second, External opposition from groups such as the UN against apartheid and different groups inside the United States, created sanctions and different bu siness strategies to repel the South African regime. 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For most people including international conflict resolution NGOs whoRead MoreOverview of Hrm93778 Words   |  376 Pagesactivities that are dispersed throughout the organization and consolidate them in one place. iii. Outsourcing Firms—The process of transferring responsibility for an area of service and its objectives to an external provider. The main reason for this movement was to reduce transaction time, but other benefits include cost reductions and quality improvements. Companies found that administrative, repetitive tasks are often performed in a more cost-effective manner by external sources. iv. Line Managers—Line

International Gaap Financial Reporting Standards

Question: Discuss about theInternational Gaapfor Financial Reporting Standards. Answer: Introduction This paper focuses on reviewing literature on the challenges of accounting for global organizations. The paper reviews past academic literature that has been written on this subject and compares the ideas and concepts of different writers on the challenges that face global organizations when it comes to marketing. Apart from identifying relevant literature on accounting challenges for global organizations, the paper also compares the ideas of different writers and critically analyzes the concepts discussed in the literature. There are clear comparison and contrast between the ideas of different writers so as to help in identifying gaps that may exist in research of this topic. The aim of this paper is to evaluate and analyze the research that has been done in the past on the accounting challenges faced by global organizations and identify the findings, research methods and data collection tools that were used by various researchers to conduct their research. The paper then identifies gaps in the past literature that will provide us with an opportunity to carry out further research on the topic. The final part of this paper identifies the research topic that will be the subject of further research in order to reduce the gap between the present situation and the desired future situation. Literature Review on Challenges of Accounting in Global Organizations Accounting is a very crucial component of any business organization. This is because, accounting helps businesses in keeping records of business transactions as well as tracking the assets, capital and liabilities of the business. It is therefore very important for companies to put up well organized and experienced accounting department especially when a business is operating internationally. Accounting at the global level is controlled and regulated by the International Financial Reporting Standards which is also commonly known as the International Accounting Standards (IAS). The IAS was issued in the year 1973 and it operated until the year 2000 (PagellHalperin, 2009). The IAS at the time was issued by the International Accounting Standards Committee. These standards were set with the aim of improving international standards of accounting in order to be able to provide better understanding of financial information by all companies. The standards helped to ensure uniform accounting procedures across the globe so as to make it easy for companies to operate globally and to make comparison of financial information easier by ensuring uniformity in financial reporting. The IASC was replaced by the International Accounting Standards Board (IASB) in April 2001. The board took the responsibility of building international accounting standards and formed the International Financial Reporting Standards (IFRS). According to Cch incorporated (2008), the formation of IFRS is an indication of the increasing popularity of globalization which is being experienced in all parts of the world. The IFRS helps multinational companies to generate financial information which is uniform in order to make it easier to manage the finances of such companies. Currently, there are more than 170 countries across the globe that requires companies setting up business in these countries to have IFRS certificates. These countries includes major world economies such as EU, Japan, South Korea, Australia and Russia. Internationalization of economic activities with the world becoming a global village due to continued innovation means that a company that presents its financial information using the national accounting standards cannot adequately satisfy the needs of the users of financial information. Adoption of IFRS helps in protecting the investments of multinational companies which have operations in many countries since the standards are very strict and they prevent exploitation of shareholders of the companies. However, despite the adoption of IFRS by many global companies, there are still many challenges that these companies face in their accounting function. Most of these challenges are faced by all companies that operate globally while other challenges are unique to companies operating in a different external environment. One of the major accounting challenges that global organizations are facing is that there are different accounting standards and regulations that govern accounting in different countries. Many global companies operate in countries with different cultures and legislation s. According to Previts, Walton, Wolnizer (2011) all companies or organizations have to follow the laws of the country in which they are operating irrespective of whether or not they are local or multinational companies. This therefore presents a challenge for companies that operate in countries that have a unique accounting system from the international one. The company has to present their financial reports according to the rules of that country and therefore, it becomes difficult for the multinational company to standardize and achieve uniformity in their financial reporting. These views of Previts, Walton, Wolnizer (2011) are similar to that of KimmelWeygandt (2008) argues that countries that do not allow the use of IFRS standards in preparing and presenting their financial reports present a big challenge for multinational organization that operate in those countries. This is because, it becomes difficult for the company to objectively analyze and compare financial reports from different countries. This is because, different accounting systems are used and therefore it would not be logical to act on this information since its not uniform. According to Wahlen, Jones, Pagach (2013) having different accounting standards in different countries is not a challenge for the multinational organizations. He argues that it is easy to interpret, evaluate and analyze accounting information prepared using different accounting systems and standards since most of the items in the financial reports are similar irrespective of the accounting system used. He is of the idea that this companys just need to translate the values and figure reported to the basic accounting system used by the company. Another major accounting challenge experienced by global organizations is that there are rules governing cross boarder transfer of capital. These rules are not uniform among all countries in the world and this makes it very difficult for the multinational companies to coordinate the transfer and movement of capital between and among countries. According to Rikhardsson (2015), capital transfer laws have a very huge bearing on the activities of organizations that operate in different countries. Some countries have very stringent restriction on the maximum amount of capital that can be moved out of the country to be used as investments in another country. This therefore means that the operations of the company will be affected by these laws since the company is subject to these rules. The rules on capital transfer also affect the capital structure of the company and this is a challenge for global companies. It affects the profit share section of the financial reports as well as the amou nt of retained capital in the company. This also affects the share allocation and profit sharing of the company. Ferran Salim (2008) argues that capital transfer rules affect operations of many multinational companies but do not have a significant effect on the accounting processes of the organization in general. He explains this by arguing that movement of capital between countries is not part of the accounting processes of the company since this takes place after financial reports have been prepared. Accounting for global organizations is very complex and tiring. This is due to the fact that accounting in most organizations is still done manually and requires paper work. According to Wahlen, Jones, Pagach (2017), despite the advancement of technology to help in making accounting easier the accounting processes have not been fully streamlined and computerized and therefore handling of bulk of information is required. Organizations that operate globally face this challenge more than those operating nationally. This is because the scale of operations for multinational organizations is much larger than that of a local company. It means that the multinational companies have to handle a lot of bulky accounting information which at times may lead to misappropriations and misrepresentation of financial information. Kates Galbraith (2013) is also of this view. He argues that the global organizations or of very big size meaning they handle more complex and detailed financial information. Accounting for a global organization is therefore more complicated and requires a lot of attention to detail. Therefore accounting for a multinational organization requires very modern methods of preparing financial a report in order to improve accuracy and hence reliability of the financial information. Lack of technical and inadequate knowledge of accounting systems among accounting professionals in some countries is also a challenge for most organizations operating globally. According to Previts, Walton Wolnizer (2011), this problem of inadequate knowledge on international accounting standards and systems exist mainly in developing countries where skilled labor is a scarce resource. It therefore means that the employees in these countries who are not adequately trained on international accounting standards and practices will not be able to prepare financial report as expected. Failure to prepare reports that meet international accounting standards and procedure presents a problem for the management of the company since the report will not be reliable and hence cannot aid in decision making. Scupola (2009) also agrees that lack of proper training of accounting staff in some countries contributes to the problems faced any global organizations when it comes to accounting. He explains that an it is important that a global organization ensures that its employees are always updated on trends and international procedures that should be followed when preparing financial statements. By doing this, organizations will be able to reduce errors and misappropriations resulting from this problem. Training will be the main solution to this. Another challenge faced by global companies when it comes to accounting is that the financial reports of different segments from different countries are as a result of different environmental factors. The financial results of a company are affected by very many factors that vary depending on the country of operation.(Fusaro, James,2013) argues that it is therefore not appropriate to rely on financial information from different countries since the results have been achieved under different environmental conditions. Comparison of information from different enterprises of the global company is therefore inconclusive since it does not factor in the differences in operating environment. It may therefore be difficult to make accurate and effective decisions using such information. Internal auditing for global companies is difficult and very complex. The internal control and auditing department in most global companies is governed from the top. This therefore means that the companies use a uniform internal auditing and control systems that is uniform across all countries.(Hooke,2010) argues that internal control system for a multinational company is very complex and time consuming. This is because of the large size of the organization which means that more items will need to be controlled and audited. Internal control function of a business organization helps in monitoring and ensuring that the accounting information is recorded, measured and reported in an ethical and professional manner and detecting any problems in the accounting department of the company. Camfferman Zeff (2015) also argues that it is very difficult for a global organization to centrally coordinate its internal control since different countries have different regulations and legislation s r elating to internal auditing and control. This therefore limits the ability of the top management to have a direct influence on the internal control systems of the company. The company operating globally is so large such that it is almost difficult to manage the internal control systems of the company centrally.(Saudagaran,2009)explains that the global companies have to decentralize the function and this may lead to lack of uniformity and this may eventually result to financial mismanagement of the company. Another challenge that global companies face in regard to the accounting function is that global organizations are composed of employees from different cultural and social backgrounds and this may result to poor communication and relations between employees in the accounting department. Bonham (2008) argues that the fact that differences in culture, educational backgrounds, traditions and beliefs among workers in the accounting department of a global organization may become strength or a weakness for the company makes it important to consider this point. According to Miyamoto (2008), having employees from different countries , races or even regions may impact negatively to the accounting of the company especially if the management of the company fails to ensure proper communication and understanding between people working in this department. Hook (2010) also supports this idea and in his article, he argues that large multinational organizations need to manage their workforce properly and in particular those in the accounting department to ensure optimization of their productivity. Conclusion From the analysis of the literature review on accounting challenges facing global companies, it is easy to identify gaps in research. The gap identified in the research on accounting challenges facing global companies is that the research does not explain these challenges have impacted on companies that operate on a global scale. This therefore sets the topic that will be researched on on order to fill the gap in knowledge that has been identified from the review of literature. References Cch incorporated. (2008). Top accounting issues for 2009: Cpe course. Chicago, cch. Bonham, m. (2008). International gaap 2008: Generally accepted accounting practice under international financial reporting standards. Chichester, west sussex, england, j. Wiley sons. Http://www.books24x7.com/marc.asp?Bookid=29846. Camfferman, k., zeff, s. A. (2015). Aiming for global accounting standards: The international accounting standards board, 2001-2011. Ferran, c., salim, r. (2008). Enterprise resource planning for global economies: Managerial issues and challenges. Hershey, pa, information science reference. Fusaro, p. C., james, t. (2013). Energy and emissions markets: Collision or convergence. Hoboken, n.j., wiley. https://rbdigital.oneclickdigital.com. Hooke, j. C. (2010). Security analysis and business valuation on wall street + companion web site: A comprehensive guide to today's valuation methods. Hoboken, john wiley sons, inc. Http://www.slq.eblib.com.au/patron/fullrecord.aspx?P=514349. Kates, a., galbraith, j. R. (2013). Designing your organization: Using the star model to solve 5 critical design challenges. San francisco, calif, Jossey-Bass. https://rbdigital.oneclickdigital.com. Kimmel, p. D., weygandt, j. J., kieso, d. E. (2008). Accounting: Tools for business decision making. Chichester, john wiley. Miyamoto, k. (2008). International management accounting in japan: Current status of electronics companies. Hackensack, nj, world scientific. Previts, g. J., walton, p., wolnizer, p. W. (2011). A global history of accounting, financial reporting and public policy. Studies in the development of accounting thought volume 14c, volume 14c. Bingley, emerald. Wahlen, j. M., jones, j. P., pagach, d. P. (2013). Intermediate accounting: Reporting and analysis. Mason, oh, south-western cengage learning. Wahlen, j. M., jones, j. P., pagach, d. P. (2017). Intermediate accounting: Reporting and analysis. Pagell, r. A., halperin, m. (2009). International business information: How to find it, how to use it. New york, amacom. Rikhardsson, p. M. (2015). Implementing environmental management accounting: Status and challenges. Dordrecht, springer. Http://public.eblib.com/choice/publicfullrecord.aspx?P=303252. Saudagaran, s. M. (2009). International accounting: A user perspective. Chicago, il, cch. Scupola, a. (2009). Emerging e-services in accounting: Emerging e-services in accounting. [place of publication not identified], idea group inc. Http://public.eblib.com/choice/publicfullrecord.aspx?P=3309450.