Disguise As An Art Form

In Euripides The Bacchae, disguise is used as an art form, seeing that Dionysus is the god of the mask who offers his worshippers the freedom to be individuals that are other than themselves. Hence, Dionysus, the most important character in the play, uses disguise when he enters Thebes after many years wearing the costume of a stranger, and accompanied by bacchants. It is only at the end of the play that Dionysus unmasks himself to reveal his true form to the people. Moreover, the rites alluded to in the play happen to be replete with masked dancers, choral performances and processions of citizens in costumes (Segal).Pentheus is the second most important character in Euripides’ play. This man is the ruler of the state as well as the preserver of social order. During the course of the play, Pentheus acts as Dionysus’ double. The two are seen to switch roles. What is more, Pentheus masks himself as a woman by cross dressing. He wears a wig and long skirts, stripping himse lf of his masculinity and authority, only to be with women who have been seen resting blissfully in the forest, feasting on milk, honey and wine that springs from the ground.The women are playing music, suckling wild animals, and singing and dancing with joy. Pentheus cannot resist the sight. In his woman’s costume, he is attacked by the ladies and eventually killed in the fight by his own mother, Agaue (Segal). Whereas masking, disguise, or the use of costume to act as someone other than oneself, is an important art form throughout the play – and Euripides’ play would be nothing without it – the use of costume to disguise one’s lecherous intentions leads to the death of Pentheus. There is a strong message from the divinity of Dionysus, which practically rules the play.The message is: creativity through disguise is desirable, especially when the intention of the one who masks himself is good; however, evil intentions are strictly punished. As a mat ter of fact, the punishment of the mask is inevitable, seeing that Dionysus is also the â€Å"god of confrontation,† with his big, penetrating eyes foretelling doom for those who misuse the mask (Henrichs). While it is true that Dionysus – being the god of the mask – is the model for Pentheus, who would like to use the mask to enjoy life to the fullest, Dionysus as the god of the play must exercise his absolute authority.After all, the teaching of virtues is the responsibility of god. When Pentheus uses the mask just to eyeball the ladies in their private moments, the omnipresent god must allow the ladies to attack him. Dionysus allows the mother of Pentheus to kill him for his immorality, seeing that the man with the mask has merely used disguise to satisfy his lecherous inclinations. It can be inferred from this that the mask of Dionysus, the god of the mask, was simply a tool to help the god live on the earth with his people. While living with his people, the god must take action against man’s wrongdoing.Hence, Henrichs quotes Walter Otto on the subject of the mask thus: â€Å"Here there is nothing but encounter, from which there is no withdrawal – an immovable, spell-binding antipode. † While the mask of Dionysus is a â€Å"sacred object,† it is also a â€Å"source of the fascination and confusion† for the people, given that Dionysus is wearing the mask to merely live among his people and judge them according to their good or evil deeds (Henrichs). In a way, Dionysus is fooling his people by wearing the mask. Even so, it is his prerogative to fool his people if he wants to do so.There is a vast difference between the god of the mask and the man of the mask. The latter has not been granted the right to fool the people. This is the reason why Dionysus must keep an eye on his people to ensure that all those who imitate him by wearing masks would use the mask for good as opposed to evil. The immediacy of Dionysus’ gaze is a warning for the wrongdoers (Vernant). Nevertheless, Pentheus is totally unmindful of the god’s presence on earth. The masked dancers, on the other hand, do not have to be punished by Dionysus, for they did not use his attribute of masking for unethical deeds.The mask of Dionysus actually reveals that the masked one is not an ordinary human being. In point of fact, there is a â€Å"radical otherness† emphasized by the mask of Dionysus (Vernant). Moreover, it reveals the masked one as an elusive and enigmatic character who has the power to disorient all those who come across him. The smile of the mask may have allowed the masked dancers, at least, to understand that the attribute of masking must not be used for evildoing. Unfortunately, Pentheus could not understand the true use of the mask.After Dionysus has unmasked himself, however, the rest of the people may appreciate the reasons for Dionysus’ presence among them. According to Su: T he mask of Dionysus is a simulacrum not a representation. As Ginette Paris argues, â€Å"Dionysus is not the God behind the mask. He is the mask. † The mask of Dionysus is its own double which imitates nothing, a double that nothing anticipates. There is no original mask of Dionysus as such. The mask is always the mask of a mask. It is with this mask that Dionysus enters into the theater and becomes the patron god of the theater, a place which celebrates theart of miming, of disguise, of illusion, and of role-playing. Like the mime's operation professed by Mallarmà © in Mimique and interpreted by Derrida in â€Å"The Double Session,† the mask's performance does allude, â€Å"but alludes to nothing, alludes without breaking the mirror, without reaching beyond the looking-glass. † The mask of Dionysus defies Platonic or metaphysical conceptions of limitation. Through the mask, Dionysus introduces the unpredictable dimension of the ‘elsewhere' into the very heart of daily life. This ‘elsewhere’ is the ‘distancing places,’ where Nietzsche theDionysian piper would like to lure us. This ‘elsewhere’ is also the ‘outside’ where Blanchot would like to lead us; it is a radical outside which has nothing to do with the dialectical struggle of the inside and the outside, and transgresses the limit set by the idea of a self, of the subject, then of Truth and the One, then finally the idea of the Book and the Work. Undoubtedly, Dionysus’ mask also serves the purpose of helping his people to experience the difference between truth and falsehood. All that is seen by people may not be real.There are hidden intentions and objectives that we cannot see behind people’s actions. Similarly, the mask of Dionysus – while deluding his people with regards to the presence of the supreme judge among them – also allows his people to experience the fact of truth being mixed with false hood in the lives that they ordinarily live. The fact that Dionysus unmasks himself at the end of the play is to teach his people the lesson to look beyond the obvious. Perhaps there are many shades of truth, or no truth at all in our visions of the world.Dionysus would like his people to be strongly aware of the fact that there is much more to life than what they observe. The mask of Dionysus is always smiling, which expresses the fact that the god of the mask is fooling his people by appearing among them as a masked character – solely for judgment, as shown in the case of Pentheus. Dionysus enters the theatre with the mask, which is believed to have risen from the deep sea. The mask appears foreign and strange – an enigma that the people of Dionysus must decipher.It is also an unknown kind of power for them to appreciate. In short, the mask with its penetrating eyes calls for an interpretation. Although the masked dancers are able to interpret the mask of Dionysus in a perfectly innocent way, Pentheus is punished for his wrongdoing by way of the mask. At the end of the play, however, the god of the smiling mask also reveals to his people that there may be truth or falsehood behind what they see. Thus, the stranger’s mask serves many purposes, all of which are intelligently designed by the god of the mask.

Poverty in the United States Research Paper Essay

Today, â€Å"the number of people in the U.S. who are in poverty is increasing to record levels with the ranks of working-age poor approaching 1960s levels that led to the national war on poverty† (â€Å"Poverty in the United States,† 2012). When looking at the increasingly important issue of poverty in the United States, one cannot help but wonder how this will affect future generations and the stability of the nation as a whole. In order to fully understand the problem at hand, poverty must first be defined, have the causes and effects of it examined, look at it from a world-wide perspective, and then consider how it will affect the future of the United States. The goal of this document is to bring to the readers attention the potential consequences of ignoring poverty in the United States and motivate them to do something about it. â€Å"Poverty is the deprivation of well being that occurs when people cannot satisfy their basic needs† (â€Å"Poverty,† 2012). There are two kinds of poverty: absolute poverty and relative poverty. Absolute poverty, or destitution, refers to the lack of basis needs such as food, water, clothing, shelter, health care, education, and the necessary supplies to live hygienically (â€Å"Poverty,† 2012). When poverty is measured in relative terms, it is defined contextually by the median income of where people live (Smeeding, 2006, p. 71). Relative poverty does not imply that that the person is lacking anything, just that they are living below a certain level of income (â€Å"Poverty in the United States,† 2012). For example: a person with an annual income of $150,000 living in a neighborhood with an average annual income of $500,000 is relatively poor even though they by no means lack the ability to provide the basic essential needs outlined by absolute poverty. Both types of poverty vary from location to location, but absolute poverty tends to be more of a universal definition while relative poverty is strictly dependent upon the Running head: POVERTY IN THE UNITED STATES 3 location in which a person lives. â€Å"Since the 1960s, the United States government has defined poverty in absolute terms. When the Johnson administration declared ‘war on poverty’ in 1964, it chose an absolute measure. The ‘absolute poverty line’ is the threshold below which families or individuals are considered to be lacking the resources to meet the basic needs for healthy living; having insufficient income to provide the food, shelter and clothing needed to preserve health† (â€Å"Poverty in the United States,† 2012). â€Å"A 2001 poll in the United States asked: ‘In your opinion, which is the bigger cause of poverty today- that people are not doing enough to help themselves out of poverty, or that circumstances beyond their control cause them to be poor?’ Responses were nearly evenly split between ‘people not doing enough’ (48 percent) and ‘circumstances’ (45 percent)† (Iceland, 2006, p. 70). There are many speculations as to what the causes of poverty in the United States are and studies show that the main causes are both social and economic, both of which will be discussed here. Problems leading to poverty in the United States include family status, the level of education of the head of household, age of the head of household, and race. â€Å"In 1991, 8.3% of children in two-parent families were likely to live in poverty; 19.6% of children living with father in single parent family; and 47.1% in single parent family headed by mother† (â€Å"Poverty in the United States,† 2012). That means that an average of 33.35% of children coming from a single parent family are likely to live in poverty compared to a mere 8.3% of children living in the traditional, two-parent, family. Another great factor leading to poverty is the level of education of the head of household. â€Å"Studies have shown that people who invest in their education or skills can expect higher incomes† (Iceland, 2006, p. 70-71). Obviously, income has Running head: POVERTY IN THE UNITED STATES 4 a direct correlation with poverty as it is in the essence of its definition. According to the U.S. Census Bureau, â€Å"the median earnings of household headed by individuals with less than a 9th grade education was $20,805 while households headed by high school graduates earned $40,456, households headed by holders of a bachelor’s degree earned $77,605, and families headed by individuals with professional degrees earned $100,00† (â€Å"Poverty in the United States,† 2012). In 2009, households headed by individuals age 15-24 averaged an income of $30,750 annually, while households headed by individuals age 25-34 averaged $50,188, and households with a head age 35-44 averaged $61,083 (â€Å"Poverty in the United States,† 2012). Along with this study, there were no indicators as to what the primary cause of this was; however, it’s possible that work experience and additional education may be factors. While this is more of a combination of a social and economic factor to poverty, it is more of a social one because it deals directly with the head of household. The factor related to poverty to look at is race. In 2003, the poverty rate amongst African Americans in the United States was 24.4%, almost double the national poverty rate of 12.5% (Iceland, 2006, p. 81). This could be due to the oppressions of society through racial discrimination or profiling, or simply the effects of the oppression that once was- slavery and the racist discrimination of the early 20th century. â€Å"Poverty increases the risk of homelessness† (â€Å"Poverty,† 2012), and children who grow up in low income families have less of a chance to get a good education and attempt to better themselves and their income (â€Å"Poverty,† 2012). With this in mind, it makes sense that the African American community makes up a large majority of the poor in the United States. Their beginnings in this nation were the lowest, poorest conditions of anyone in that day. Many believe that they simply have not been able to Running head: POVERTY IN THE UNITED STATES 5 climb out of the hole they were placed in to when they were enslaved back in the 1700’s. â€Å"Another factor that contributes to higher poverty rates among African Americans is human-capital skills differentials. This refers to differences in average levels of education, quality of educational opportunities, and subsequent work experience. The gap in average levels of education has declined over the past few decades. Nevertheless, the quality of schooling received by children varies widely, and African Americans are more likely to attend inferior schools with fewer resources† (Iceland, 2006, P. 84). Attendance to schools with fewer resources is a direct result of their economic situation, which causes the poor to stay poor in this case. Another example of race being a factor of poverty in the United States can be seen when observing the hispanic culture. In 2003, the Latino poverty rate was at 22.5%, just below that of the African American community (Iceland, 2006, p. 85). This is in large part due to immigration, as â€Å"immigrant families are at greater risk of poverty than nonimmigrant families† (Iceland, 2006, p. 85). Also, â€Å"in places with many immigrants, the competition for low-wage jobs also appears to drive down wages for these immigrants† (Iceland, 2006, p. 86). For as much as Americans focus on equal opportunity and not discriminating based upon race, it would appear that poverty does discriminate based upon race and does not provide all races with equal opportunities in the United States. Obviously there are exceptions, and not everyone who grows up in poverty stays poor. Nonetheless, there is still a trend of minority races having higher poverty rates in the United States. â€Å"21% of all children in the United States live in poverty; about 46% of black children and 40% of Latino children live in poverty† (â€Å"Poverty in the United States,† 2012). Now that the factors leading to poverty and effects of them have been examined, it is time Running head: POVERTY IN THE UNITED STATES 6 to look at poverty from a world-wide perspective. Mahatma Gandhi said, â€Å"Poverty is the worst form of violence.† All across the world, this violence is real, and to many, a way of life. The poverty line is much lower in some other countries due to an uneven distribution of wealth. In the USA, the wealthy middle class brings the median up and causes the poverty threshold to be higher. However, different factors such as the level and trend of poverty and inequality amongst nations, along with considerable detail on the sources of market incomes and public policies are used to compare poverty levels from nation to nation (Smeeding, 2006, p. 69). With that said, absolute poverty is much more rampant in some other countries than it is in the United States. For example: in 2008, of the estimated 1.29 billion people living in absolute poverty, 400 million of them lived in India and 173 million lived in China. That’s almost half of the world’s poor living in just those two countries, while the United States hosted just 39.1 million. Everyone reacts to their circumstances in a different way. For example: â€Å"in Zimbabwe, a number of girls are turning to prostitution for food to survive† (â€Å"Poverty,† 2012). Some turn to violence or steal to get what they need to survive. For many Children living in poverty, their lives are deemed a failure before they are ever given a chance to succeed. â€Å"Research has found that there is a high risk of educational underachievement for children who are from low-income housing circumstances† (â€Å"Poverty,† 2012). In some countries, young children can be seen begging in the streets for money. As Abraham Maslow showed in his hierarchy of needs, when people don’t have their basic needs- food, water, shelter, safety, comfort, etc.- it can be very difficult to focus on much more than those. For children living in absolute poverty, these are the very things that they seek after on a Running head: POVERTY IN THE UNITED STATES 7 daily basis. The number of homeless children in America rose from 1.2 million in 2007 to 1.6 million in 2010 (â€Å"Poverty,† 2012). Children are the future of this great nation. If so many are forced to grow up in sub-par circumstances without the necessary tools and opportunities to be successful, how can the United States fulfill its potential as a nation. Poverty rates are on the rise once again. It is everybody’s responsibility to do something about it. Give what can be given. Feed the homeless. Care for them. Provide the poor with an opportunity to better their lives. â€Å"Give a man a fish and you’ve fed him that day, teach a man to fish and he can eat for the rest of his life.† Sometimes all that needs to be given is a little bit of time and energy to reach out and attempt to better someone else’s circumstances. In this paper, poverty was defined, the causes and effects of poverty were examined, it was looked at from a world-wide perspective, and the long term effects of poverty in the United States were considered. People can never know what they are truly capable of until they truly apply themselves. Just because poverty has always been an issue in the world does not mean that it always has to be. Take it from a man who spent his life serving the poor and trying to better the world around him: â€Å"be the change you wish to see in the world† -Mahatma Gandhi. Running head: POVERTY IN THE UNITED STATES 8 References Poverty. (10/6/2012). Wikipedia. Retrieved from http://en.wikipedia.org/wiki/Poverty. Poverty in the United States. (9/24/2012). Wikipedia. Retrieved from http://en.wikipedia.org/wiki/Poverty_in_the_United_States. Iceland, J. (2006). Poverty in America: A handbook. Berkley and Los Angeles, CA: University of California Press. Smeeding, T. (2006). Poor people in rich nations: The United States in comparative perspective. Journal of Economic Perspectives, 20(1), 69-90.

Steel making Essay Example | Topics and Well Written Essays - 1500 words

Steel making - Essay Example ed in the air blown through molten pig iron burned off its impurities such as carbon and silicon, in exothermic reactions fueling the process, enabling the production of commercial grade steel at affordable costs(Cottrell,131). Siemens and Martin invented the Open Hearth Process around 1865 which is still surviving to this day. To cut a long story short, these early steel making processes have now been made almost obsolescent over the years, by the rapid advancements made in thermodynamics, electrical engineering, metallurgy, extractive metallurgy and computer and information technology which have transformed the art of steelmaking into quite modern day steel making processes such as the Basic Oxygen Steelmaking (BOS) Process and the Electric Arc Furnace (EAF) Process. While the steel industry has thus undergone gradual but sweeping changes over time, most of the current processes of steel making still involve producing steel from either pig iron or from a mixture of pig iron and ste el scrap. All steel making processes deal with the removal of excessive impurities from the melt by means of slag formation in the furnace. The impurities are removed by formation of either an acid slag or a basic slag. The acid or siliceous slag removes the impurities silicon, manganese and carbon by oxidation and also enables the addition of alloying elements such as nickel, chromium, manganese vanadium, molybdenum, tungsten, niobium and titanium as ferroalloys for purposes of alloy steel making. The basic or limey slag removes the impurities phosphorous and sulfur in addition to silicon, manganese and carbon in the bath of metal which is oxidized to a greater extent than in acid process. The carbon present as the alloying element in iron matrix imparts to it a reduction in ductility but causes considerable increase in strength. Besides, the alloyed carbon in steel is responsible for various other properties of the steel: its property of getting hardened when subjected to

Analysis of Social Software Literature review Example | Topics and Well Written Essays - 1750 words

Analysis of Social Software - Literature review Example Normally, social software entails unrestricted and deliberate members, who also receive reputations and confidence among themselves. Additionally, it is worthwhile noting that, commonly, members with common interests, goals, mindsets, tendencies, factions or associations create continual and lasting relationships. However, it is significant noting that, businesses did not merely adapt their online strategies to take account of the web’s ‘social’ aspects. Significantly, the stiff competition in businesses necessitated the adoption of online strategies in order to promote their brand online. Consequently, any business, whether little or huge, desires to initiate developing a strategy for Internet marketing just to withstand the stiff competition.   Considerably, it is hard, sufficient to advertise solely in the print media like newspapers, as well as yellow pages since quite forthrightly; the above two are turning into an â€Å"old-school† because myriad pe ople utilize the Internet to examine businesses prior to purchasing their respective products or commodities. Concisely, if a small business fails to embrace any form of an online strategy, it really misses out.   Significantly, small business proprietors may depend rigorously on the neighborhood or regional populace as its objective market and therefore question how a worldwide Internet marketplace can be of assistance to the business. Considerably, the reply is easy, overall the neighborhood internet searches conducted, eight over 10 projections will enquire or tour a store and six over 10 will make purchases.   This is significant because of the geo-targeting potentials of Internet hunt engines like Google.   It is worthwhile noting that social software entails online payments. Research by scholars such as Breslin has indicated that accepting online payments is never a simple matter for numerous businesses (Breslin 76). Considerably, before a business  person decides whet her to adopt online payments, he must examine several considerations. For instance, he must consider his location. If the business’s locations are in the USA, the proprietor has several options. However, if the business locations are in Canada, the proprietor has limited options. Nonetheless, in the other parts in of the world, it is sadly noting that a business proprietor has very limited options. Additionally, if the business is outside the USA or Canada, it is not recommendable for businesses to use online payments such as PayPal. Secondly, before adopting an online payment a business must consider whether it has a merchant account.  Ã‚  

Philosophy IUP Essay Example | Topics and Well Written Essays - 750 words

Philosophy IUP - Essay Example 2. No picture can be able to depict that it has a pictorial form 3. It is not possible for a picture to portray that any other image owns a pictographic appearance. 4. It is not possible for a picture to portray its own pictorial form. Statements 2 and 3 can only be valid if a picture is corresponding to a particular item in reality; this is an statement that is still debatable. In to accept this requirement, a counter example to 2 and 3 is that a spatial picture is capable of depicting anything that is spatial. In this case, therefore, for a normality that is partial to be portrayed, it means that spatial structures of the picture imply the pictorial appearance of the picture. The spatial normality depicted means the spatial appearance is also portrayed. We represent facts about reality to ourselves through pictures. The elements a picture has correspond to the elements that a fact also has. These elements constitute the fact. For instance, if a fact is formed by the combination of three pictures, then the fact also represents the three pictures if its picture is also taken. The elements of the three pictures must also be seen in the picture of the fact as well; all combined in a particular similar way. This combination of the elements of the image is what the author referred to as the structure of the picture. The illustrative appearance is what enables a picture to be able to organize its elements or components in a given determinate way. A picture only displays its pictorial form. It is not able to depict the pictorial form. 2.712 is the conclusion of other sentences in the Tractatus. According to 2.171, â€Å"a picture cannot in any way depict a reality of the form it has. Consequently, a spatial picture only depicts anything that is spatial while colored pictures depict anything that is colored, and so on†. Following 2.712 is 2.713. it states that a picture is only represent its subject from outside its position. This means that the picture will sh ow something from a position outside its own. 2.714 goes on to say that a picture is not able to put itself out of its representational form. These three other statements from Tractatus are the only points with which the conclusion can be proven. The only thing that a picture has in common with the state of affairs it assumes is the pictorial form it owns. Any particular picture owns a pictographic appearance. Therefore, a picture is only able to depict a reality of the form it has as its own. Even though 2.171 only speak of only ‘form’, this ‘form’ could be taken to mean the pictorial form too. According to 2.173 and 2.714 ‘subject’ is highlighted to mean the normality, which the picture is to portray. In this case, a picture should portray the pictographic appearance it has in the normality available. Nonetheless, the pictographic appearance exists in the image just as it exists in an entity. This is also the same as structure exists in state of affairs. There is no appearance or form that exists past an object or on the exterior of an object. Similarly, no structure exists of the boundaries of a state of affairs. From the point of view 2.174 represents, we may say that the idea of the self is relevant. This states that it is not possible for a person to be conscious of his or her own consciousness from the point of the same consciousness. Analogously, it is not possible to see a person’s opinion if viewed from the very same opinion. Similarly, it is not plausible, and commonly known that anything that cannot be conceived is virtually impossible. The author of this book, states that each image has its appearance. Nonetheless, it is not possible for the picture to be able to put itself outside the representational

Failures of Cross Border Mega Mergers Research Paper

Failures of Cross Border Mega Mergers - Research Paper Example According to Ghemawat and Ghadar (2000), global mergers are made for a completely misguided and wrong reason. I support the arguments that the two authors advanced in their article,’ dubious logic of global mega-mergers. Nothing more explains the wrong reasoning behind the mergers except the levels of their failures. There much that should, therefore, guide international businesses while considering an international merger. This paper provides illustrations to support my position on this matter. Failures in cross border mega-mergers Ghemawat and Ghadar (2000) argues that the wisdom of the ‘winner takes it all’ in globalization and mega-mergers is misplaced and has no empirical evidence to support it. The craze for globalization has had no significant impact on the financial strengths and growth of a given company. To them, there is a need for executives to stop pursuing the biases that have led them to make mega-mergers and cross border deals. Globalizations have different facets, which are more economically viable as opposed to needless expansion. Cross border mergers are viewed by investment analysts as a way of making entries into a foreign market, and several reasons explain the high number of cross border mega-mergers around the globe. However, the high number of failures and low business experienced after international mergers strengthen the stand taken by Ghemawat and Ghadar (2000). The significant number of cross border mega failure has resulted in increased studies to ascertain whether the craze for acquisition and mergers is outplaced. Ghemawat and Ghadar (2000) are of the view that the increased number of crossed border mergers and acquisitions are a waste of resources and time to the companies as they are bound to fail. The process of expansion into new borders and foreign lands has a number of economic factors that need to be put into consideration. These include the foreign currency of operation, the socio-cultural and politica l set up of the nation and the political stability; therefore, any organization must factor in all these factors before making a step towards acquisition and mergers in foreign states (Sudekum, 2009). In cross border mergers, companies that have their headquarters and operation bases in different countries and regions come together and merge their operations, this results into the merger of different political and social settings that affect the operations of a business. Political, social and economic differences between countries make globalization and cross border mergers a tough undertaking. Differences in the fiscal policies also present a number of challenges to companies operating in foreign settings. The harmonization of fiscal policies even in the European Union has not created a business environment that is economically and politically homogenous. International labor laws in organizations also differ significantly. This present challenges to companies operating in new econo mic and political setups (Hughes, 2012). In the process of finalizing cross border mergers, companies tend to overlook essential factors and this has created failures in a number of mega-mergers.

What subject should be mandatory for all children at school in Saudi Essay

What subject should be mandatory for all children at school in Saudi Arabia and explain why you think so - Essay Example ge as a school subject will enable the children to learn the some useful basic of Arabic language such as grammar, punctuation and sentence construction. For example, most Saudi children in Saudi Arabia can speak good Arabic but they cannot write at the same standards. Arabic language is used as the language of learning. Thus, other subjects learnt in school are taught in Arabic. This indicates that Arabic is vital for success of Arabic students. If children are not taught Arabic at the basic level of their education, they will have difficulties in higher levels of their education as they try to learn other complicated things. Making Arabic, a mandatory to all children in Saudi Arabia would enable all children to be at the same academic level when it comes to communication. This will enable teachers to teach other subjects to the children easily since they already have the basic Arabic requirements. For example, it would be difficult to teach science to children who do not have a good background in

Final exam Assignment Example | Topics and Well Written Essays - 1250 words - 1

Final exam - Assignment Example The following diagram illustrates the model. Source of information The message Receiver Interactive models are another class of models of communication. Though achieving the same purpose of transmitting information from a sender to a receiver, the model recognizes active participation of the receiver through feedback. The model also identifies continuity in communication as the receiver becomes the secondary sender during feedback and the primary sender becomes a secondary receiver recognizes the role of the environment on communication. The model is also cyclic. The following diagram illustrates the modes. Field of experience Message Field of experience Encoder, source, decoder Decoder, receiver, encoder Feedback Another model of communication is the transactional model that recognizes the potential of simultaneous communication as opposed to the single directional scope of the linear model. The sender in the model is also the receiver at the same time. The transactional model also considers effects of time in communications. The following diagrams illustrate the model. Transactional model in an interpersonal communication Time Difference in context Transactional model in a mass communication Time Contextual difference (Wood 16, 17) Q2. ... Another link between communication and culture is the role of communication as an indicator of culture. Even though communication influence culture through facilitating sustainability, culture also shape people’s communication approaches. Differences in communication styles among people from different cultures show this. Consequently, communication forms a basis of identifying different cultures. Similarity in communication styles among people from the same culture can classify the society into communities while difference in communication within the communities can classify aspects such as behaviour. Indicator role of communication over culture helps in improving cross-cultural communication by bridging communication barriers. Another link between communication and culture is the role of communication if initiating and influencing cultural changes. One of the examples of this role of communication is in the development and spread of the hip-hop culture that emerged through mu sic artists and was communicated to influence the youth into the hip hop culture (Wood 159, 168). Some of the communication concepts that relate to culture are communication barrier and dynamism in communication amidst development in technologies (Wood 120). Culture defines a person’s environment and therefore contributes to situational barriers to communication. Cultural differences are an example. Culture also define norms, behaviour, and attitude that may consider some communication trends as immoral or complex and therefore offer resistance to advancement in communication (Wood 159). Q3. The first step in preparation for a speech is earning credibility from the audience and this is achieved through ensuring reliability

El Salvador Essay Example | Topics and Well Written Essays - 750 words - 1

El Salvador - Essay Example The poor groups are characterized with poverty and without property, with little opportunity to explore the possibility of expanding their income as well as education opportunity. This population increasingly lives in poverty, a situation that has been associated with high birthrate. (Romanoff, Steven, 28) Study reveals that the increasing population of the El Salvador is as a result or poverty rather than the later being the course of the former. (Romanoff, Steven, 30) The largest share of the population in El Salvador is employed in the Agricultural sector work in the plantation. This presents another question of what could be the structure of the population and what is the evolution it has obtained overtime? What are the functions that have perpetuated poverty among those who live in the rural, and what are the consequences of the increase in the rate of population growth. There is a high level of poverty in rural as well as in urban among the people of El Salvador. (Romanoff, Steven, 32) This has been contributed to the fact that there is a high level of unequal distribution of land. (Maxwell, Daniel G., John W. Parker, and Heather C. Stobaugh, 69) Land is a key factor of production in El Salvador and lack or possession of it has a bearing in determination of the poverty gap. In a study conducted on the family income in El Salvador, it was revealed that 10% of those who received their income among the wealthiest obtained more wealth than the remaining 90% put together. While those who could be classified as top 1% obtained more income than that of the 50% of the poorest in the society. The wealthy families at 5.2% and were having more than 10 hectares of land were controlling overwhelming 73%. (Maxwell, Daniel G., John W. Parker, and Heather C. Stobaugh, 69) A different study conducted in 1992 revealed that 72% of the rural

An investigation into Chinese consumers' reasons for purchasing luxury Dissertation

An investigation into Chinese consumers' reasons for purchasing luxury brands in the UK - Dissertation Example The Journal of International Management Studies, Volume 5, Number 1, April, 2010. P 189 27 LeCompte, MD and   Schensul, JJ. 2010. Designing & Conducting Ethnographic Research: An Introduction: Volume 1 of Ethnographer's Toolkit, Second Edition Series. Rowman Altamira, Edition 2 27 Lu, PX. 2011. Confucianism and Conspicuousness. Elite China: Luxury Consumer Behavior in China. John Wiley & Sons. Book 27 Mason, R. 1993. Cross-Cultural Influences on the Demand For Status Goods, in European Advances in Consumer Research Volume 1, eds. W. Fred Van Raaij and Gary J. Bamossy, European Advances in Consumer Research Volume 1 : Association for Consumer Research, Pages: 46-51. 27 Oswald, LR. 2010. Developing Brand Literacy among Affluent Chinese Consumers A Semiotic Perspective. Advances in Consumer Research. Volume 37.Journal Article 27 Reidel, D. 2012. From Mao Suits To Michael Kors: Stocks That Capitalize On Chinese Consumers. Forbes. 10 September 2012 Retreived 27 Nov 2012 from 27 Vigneron , F and Johnson WL. 1999.A Review and Conceptual Framework of Prestige Seeking Consumers. Accademy of Marketing Science. No.1 Pp 1-15 28 Appendix 28 1. 2. 3. 4. 4.1. Introduction The qualitative research conducted for the purpose of gathering data for this report consisted of interviews from a sample using open-ended questions that were opinion based. The most important yet complex issue with qualitative research is that it generates a large and thoughtful database that is based on the responses generated from interviews, documents and field notes (Bryman and Bell, 2003). Miles (1979) refers to this form of research as â€Å"attractive nuisance†, this is because he believes that the data generated is rich and resourceful but taking it in a definite direction is a complex task. The role of the researcher becomes very vital to the conclusions drawn from the research because it is based on their critical analysis of the data and findings. Unlike quantitative research where concl usions can be directly inferred from figures and values, a qualitative research would go to a complete waste if the researcher does not perform proper analysis. Data analysis is also an important concern for businesses, this method of data analysis is adopted by businesses for conducting survey research from their target audience and market. The research problem needs to be clearly stated as they would guide the researcher to meet specific objectives. The information and experiences that respondents shared were arranged in a tabular format in Appendix 1. The research topic is â€Å"An investigation into Chinese consumers’ reasons for purchasing luxury brands in the UK†, this qualitative research would be categorized as an Ethnographic research. Ethnographic research is described as a systematic approach to understand the culture and social life of communities, and emphasize and build on the perspective of respondents in the research setting (LeCompte & Schensu). The in terview session took place in the form

Influence of Pop Art Essay Example for Free

Influence of Pop Art Essay The Influence of Pop Art Illustration Essay To be someone who goes ‘against the crowd’, you must have a lot of courage. Well, back in the late 1950’s, pop artists such as Andy Warhol, Roy Lichtenstein and many others did exactly that. During this time period, pop art was a challenge to the traditions of fine art by using images of pop culture. You may be asking yourself, what is pop art? Pop art consists of objects that are removed from their original context and combined with unrelated material. In her article from Design Magazine, Adriana Marinica has a great explanation of how pop art appeals to us Americans and how pop art has it’s own style, â€Å"This art derives its style from the visual activities and pleasures of people: television, magazines and comics. † (Marinica) Pop art influenced American culture greatly while influencing the art culture as well. It created a different perspective for art, rather than fine art. Most people have seen Andy Warhol’s work, the most famous being the campbells soup cans, he is the most known pop artist. Not only did pop art influence American culture but it also influenced British culture, but in a different way. In 1952 was the beginning of the pop art movement known as â€Å"The Independent Group† who represented young artists of that time. Even today, pop art is still seen around the media and even street art. Back in it’s time, pop art was much different than anything anyone has seen. It has been the most â€Å"popular† art movements of the modern era. This movement was supposed to be a rebellion towards the ‘Abstraction Expressionists’, or artists who were perceived to be pretentious and over-intense. Fine art was popular from the 17th century on, it had much detail and focused on being realistic including paintings and drawings, while compared to pop art which has bright colors and it is more cartoony and not very realistic. Pop artists took images from popular media which made it easy to relate to the works. With the images from popular media, they would combined it with a background or other objects that had nothing to do with the media images. On the other end of the spectrum, most fine artists used a contemporary style while pop artists were more focused on the  attitudes rather than the art itself, such as irony and parody styles. Most pop artists prefer to use colors such as red, yellow, and blue since they are so vivid and are sure to grab your attention. Marilyn Diptych (1962). Campbells Soup (1968). Just a few of Andy Warhol’s most known pieces of pop art. You’ve seen the multi-colored soup can picture in your high school art class, and maybe you’ve seen the oddly colored portrait of Marilyn Monroe. Warhol had many other different styles and pieces, but he was very popular with his pop art works. Warhol seemed to have a great interest in creating images of well known actors and actresses. Not only is the iconic Andy Warhol famous for his pop art, we need to recognize that there are many other artists who have adopted the pop art culture. Some of those artists include Crash, Jim Dine, Keith Haring, Roy Lichtenstein, and Tom Wesselmann. Pop art became very popular in the late 1950’s in North American culture. The term ‘pop art’ was officially introduced in December of 1962. Origins of pop art in North America emerged as a way of expression for artists at a time where the world was lacking any interest or excitement. This movement was to emphasise that pop art could take images from mass-media from popular culture and can still be considered fine art. At this time advertising had used many elements of modern art, which had artists searching for more clever ways to advertise to keep up with the changing world. American artists found their inspirations by living within our culture. In the United States, pop art was made as a representational art as an ironic response by artists to subdue the personal symbolism. Mass produced imagery was very popular in America, these works of art had more bold and aggressive overtones. Back in the 1950’s and 60’s pop art was associated with pop music which includes swinging and covers of the Beatles’ and Elvis Presley’s cover albums designed by the pop artist Peter Blake. In contrast, Great Britain viewed American pop art from a different perspective. Great Britain adopted romantic, sentimental, and even humorous overtones. Early pop art in Britain was inspired by American pop culture, but they did not experience this culture as Americans had. During the time of post-war, pop art culture improved the prosperity of their society. English pop was considered to be more of a metaphor or to have a theme. Introduced in the United Kingdom, the Independent Group was formed in London, 1952. This was a group of young painters, sculptors, architects, writers, and critics who were challenging modernist approaches to the culture and traditions of the fine arts. The group was mainly about popular culture implications from mass advertising, movies, product design, comic strips, science fiction, and technologies. Even with origins early as the 1950’s, pop art culture is still very alive to this day. Pop art has a very strong influence on today’s top fashion designers. As Marylou Luther of the Cleveland, Northeast Ohio News states, â€Å"To me, the most important art force that has popped back into fashion and the one most likely to have a trickle-down effect to the streets is Pop art. The art movement has been so iconic and profound that it is still featured, studied, and produced to this day. Some inspirations are helpful towards interior architecture, fashion, fabric, and something even as simple as packaging. A popular way pop art is used is the well known comic style that is based on American animations. While searching for how pop art is used today, I found a quote on a website that I felt should be included in this essay, â€Å"This type of fine art is so popular nowadays that we recognize its potential to continue growing and attracting more followers all around the world. As you can see, pop art has had a very big impact on our culture that we still see to this day. Not only has it inspired our culture and our artists, but even other countries’ culture and artists as well. I can say that I’ve been inspired by pop artist Andy Warhol with his amazing works of art. As we see daily; Hollywood, magazines, television, and newspapers are all producing different images which is enlarging popular culture majorly. Without the pop art movement, our culture would not be the same. Marinica’s point of view may better help how pop art has influenced our culture and how it is still very much alive today; she states, â€Å"Pop Art continues to be hailed as a success to this day, whether we’re talking about original pieces selling for big money, or prints selling in huge numbers. It became clear that pop art was much more than just a statement and it’s hard to ignore it. You can see it wherever you go. It’s in public places and even advertising, as it was used initially in the 1950s.

Advantages And Disadvantages Of Irr Finance Essay

Advantages And Disadvantages Of Irr Finance Essay Internal Rate of Return of a project is a discount rate at which the net present value of a project is zero. In case of several independent projects, a project where IRR is greater than the cost of capital shall be accepted and in case of mutually exclusive projects, the project with a highest IRR shall be selected. It is also known as realized rate of return. (K.J.S. Satyasai) Net present value indicates the impact of a projects value on firms value. The projects with a positive NPV shall be selected and those with a negative NPV shall be rejected not to be undertaken. In case of mutually exclusive projects, the project with a largest NPV shall be selected. NPV is computed as the difference between the present value of the project cash inflow and the present value of the project cash outflow. Capital budgeting is a process by which firm decides among the various long term projects which project is to be undertaken. The factors to be considered while deciding various projects is the cash flows generated from the project and the cost related to that project. How to Calculate IRR measures the growth of the portfolio in absolute terms. To compute internal rate of return, we should use either trial error method or average capital base. Trial error method This method requires certain information for the time under consideration All inflows of capital for the project. All outflows of capital for the project. The beginning value of the project at beginning of the computation period. The ending value of the project at end of the computation period. PV = Sum of (FVi / (1+r) ni) + FVe / (1+r) N Where, PV represents the present value, FVi represents future cash flow i, ni represents number of period i, r is IRR, FVe is end value and N represents the number of period. Average capital base method IRR = (End Value Begin Value Total Contributions + Total Withdrawals) / (Begin Value + Total Weighted Contributions Total Weighted Withdrawals) Where Total Weighted Contributions Total Weighted Withdrawals = Sum of (Each Change in Capital Xi (Days Left in Period for Xi / Total Days in Period)) Advantages and Disadvantages of IRR Advantages: It takes into consideration the time value of money while evaluating a project as compared to ARR method (Accounting Rate of return) which does not takes it into consideration. This method is simple to interpret as compared to other methods. It does not require to compute hurdle rate or required rate of return. The required rate of return is a rough estimate and IRR is not completely based on required rate of return. Disadvantages: It ignores the actual dollar value of benefits. Assumes that the project will generate future cash flow which is reinvested at IRR. If a project generates low IRR, then it will assume reinvestment at low rate of return and on the other hand if the other project has very high IRR, it will assume reinvestment rate at very high rate of return. But this is not a realistic situation. As at the time the cash flows are generated, will have same investment opportunities is very difficult. In case of certain projects, a manager may require to invest into certain contingent projects also. So, IRR ignore these additional costs. IRR may suggest to purchase a asset but the benefits derived from that project may be wiped off by the cost of the contingent project. In case of mutually exclusive projects, that is the manager if selects then he has to reject other projects. In such a case IRR is not suitable as it gives a percentage of interpretation value which is not sufficient. It does not take into consideration the duration of a project in case two projects are evaluated with different time period. Other competitive methods Pay Back Period (Investment appraisal techniques, The Institute of Chartered Accounts England and Wales) Refers to time required for cash generated from a project to become equal to the initial cash outflows. This method is an initial screening method where by a manager can determine the initial time period by which projects return would equate the cost invested in a project. Hence, it would reject a project whose payback period is more than the targeted payback period. This method is very simple to use. It enhances the liquidity by focussing on early pay back. This method is alone is not suitable to determine the real worth of a project as it has several disadvantages: Ignores the timing of cash flows with the payback period. Ignores the cash flows after the end of an project as well as the total return of a project Also ignores the time value of money. In case two projects has similar payback period then it is difficult to determine which method is suitable. It could also lead to excessive investment in short run. It takes into account the risk of the timing of cash flows but does not take account of the variability of the cash flows. Accounting Rate of Return (Investment appraisal techniques, The Institute of Chartered Accounts England and Wales) ARR is defined as the average accounting period as a percentage of the accounting outlay. Higher the ARR better it will be. In order to select a project, ARR should be above the minimum acceptable level. The main advantage of the project is that it is very simple to calculate and understand. But it has several disadvantages: It does not take into consideration the timing of the project. It is subject to various accounting policies as it is based on accounting profits rather than cash flows. It ignores the time value of money. It does not take into account the size of an investment as it is a relative measure rather than absolute measure. Net Present Value (Investment appraisal techniques, The Institute of Chartered Accounts England and Wales) The difference between present value of future cash flow of an investment and the amount of an investment. Discounted cash flow (DCF) techniques discount all the forecast cash flows of an investment proposal to determine their present value. The main advantage of this methodology is that it takes into consideration the time value of money. If NPV is positive, it indicates cash inflows from a project will generate a return more than the cost of capital hence the project shall be undertaken. If NPV is negative then it indicates that the inflows from a project would generate a return lower than the cost of capital, hence the project shall not be undertaken. If NPV is zero then it indicates that the cash inflows from a project would generate return same as the cost of investment, hence the project should not undertaken as it would have certain inherent risk and will not generate any wealth to the shareholder. Disadvantages: The project size could not be measured or is not reflected. It is difficult to compute. It is difficult to compute appropriate discount rate. It may not give appropriate result when projects have unequal span of life. Time Value of Money Time Value of Money (TVM) is based on the principle that money is available at the present time is worth more than the same amount in the future due to its potential earning capacity. It is an important concept in financial management and can be used to compare investment alternatives. The drivers of time value of money are inflation, consumer preferences and risk. The concept has an impact on the appraisal of long term projects. So, the future cash flows are discounted to reflect the time value of money. The total of these discounted cash flows reflect the true value of a project. Disadvantages This method requires an estimate of the cost of capital to decide a project. In case of mutually exclusive projects, the method does not give value maximizing decision. In case of capital rationing it does not give value maximizing decision. This method cannot be used in situation where the sign of cash flow during a project more than once during the life of a project. Conclusion IRR is an appropriate method to select a project as it considers the time value of money. As in todays world of competition, inflation plays a very significant role which decreases the value of money over a period of time. So, by considering these factors it becomes one of the methods while evaluating a project. Recommendations Each method has its own advantages and disadvantages so a manager should be very careful while selecting an appropriate methodology. If a manager chooses a wrong methodology then he would end up selecting a wrong project and can incur heavy losses. Appendix

A comparison between US GAAP and German HGB

A comparison between US GAAP and German HGB A comparison between US GAAP and German HGB By January 2014 Supervisor: PERMISSION TO STORE RESEARCH PAPER IN LIBRARY AND MAKE AVAILABLE FOR USE I, Claudiu Ghiuzan, do hereby irrevocably consent to and authorize the Library of University of Applied Management Studies, Mannheim, to file the attached Research Paper entitled: â€Å"A comparison between US GAAP and German HGB†, and make such paper available for use, circulation, and reproduction by Library users at the University of Applied Management Studies, Mannheim. I state at this time that the contents of this paper are my own work and completely original. ____________________________________________ (Signature) _______________________________________________ (Date) Chapter 1 1. Introduction When the multinational enterprises work with different accounting systems it might be possible to come with different results at the end of the year. This is the case of Siemens AG with the annual report from 2000. The German corporation ´s stock has been traded on the NYSE (New York Stock Exchange) and according to their report from US GAAP (General Accepted Accounting Principles) their net income was â‚ ¬8,860 million while on German GAAP based on the same calculations their net income was reported as â‚ ¬7,901 million. This means practically 14% more net income (Bruetsch 2003). HGB and US GAAP are different accounting systems that companies use to organize their financial statements. HGB is primary used for companies in Germany and US GAAP in United States. Basically the financial reports of the multinationals are written according to the financial standards from the country they operate. This research paper will give you an overview of the main differences between the both systems and will help you to better understand the practices used by the two important market leaders in the world. Chapter 2 2.1 Literature review 2.2 U.S. GAAP The accounting standards in United States have been first set by the AICPA (American Institute of Certified Public Accountants). In 1939 AICPA created also the Committee on Accounting Procedure and after this in 1959 it was replaced by Accounting Principles Board. In 1984 the Public Company Accounting Oversight Board (PCAOB) and the Governmental Accounting Standards Board (GASB) determined the accounting standards in U.S (PWC.com, 2012). The US GAAP is influenced basically by the Common Law of United states. 2.3 German GAAP Different from US GAAP is the German HGB or Handelsgesetzbuch, a commercial code established first in 1897 and replaced in 1938 conform the European standards. The German accounting system was used also in Austria since 1938 (Investopedia.com). There are many differences between the German and U.S. accounting standards and it seems quite important for the financial employees to know them, mostly when they work in a multinational company. Some of the major differences consist in value-added tax, capitalization of software costs, personnel restructuring, employee share purchase plans, deferred income including derivatives, maintenance accruals, unrealized gains on marketable securities and share offering costs. The following section will analyse this differences and will offer a better understanding of the terms used in German GAAP and U.S. GAAP. Chapter 3 3.1 General Analyses 3.2 Value-added tax In the German GAAP the value-added tax or VAT needs to be depreciated and the VAT recoveries recorded as other operating income. Under U.S. GAAP the capitalized VAT is considered a long-term receivable rather than plant and equipment or property. For that reason the depreciation and operating income are not recognized (Alexander et al. 2004). 3.3 Personnel restructuring Under U.S. GAAP, the estimated cost of employee separation are accrued in the period that the employee accepts the offer of termination while under German GAAP these costs are often financial on the basis of the Company when it announced the intention to reduce its workforce (Alexander et al. 2004). 3.4 Deferred income including derivatives According to U.S. GAAP the income of a company from a basic agreement is to be distributed over the duration of the agreement while under German GAAP this income is to be considered in accordance with the economic useful life (Alexander et al. 2004). â€Å"Under German GAAP, gains and losses resulting from the termination of interest rate swaps are recognized in the year of termination while according to U.S. GAAP, gains and losses on interest rate swaps accounted for as hedges are amortized over the remaining outstanding period of the interest rate swap or the remaining life of the hedged position, whichever is shorter† (Alexander et al. 2004). Under German GAAP, â€Å"the foreign currency forward contracts and options used to hedge against the currency risk involved with a planned acquisition† are accounted as a hedge without affecting net income â€Å"as an offset against the acquisition cost of the investment† while under U.S. GAAP may not be accounted for as a hedge (Alexander et al 2004). 3.5 Maintenance accruals The German GAAP requires that the cost of maintenance associated to the financial year and only the ones incurred within the first three months of the following year have been accrued at every end of the period while under U.S. GAAP, the cost of maintenance is considered in the periods incurred (Alexander et al. 2004). 3.6 Unrealized gains on marketable securities Under U.S. GAAP the marketable equity securities other than investments accounted for by equity method or marketable debt, are classified as either available for sale, or as trading, or held to maturity while under German GAAP they are generally carried at historical cost. â€Å"Securities classified as trading or available for sale are reported at fair value at the balance sheet data and held to maturity securities are reported at historical cost. Unrealized gains and losses on trading securities are recorded in net income while unrealized gains and losses on securities categorized as available for sale are recorded, net of income tax, in shareholders ´ equity† (Alexander et al. 2004). 3.7 Share offering cost The share offering costs are written as extraordinary expenses in the income statement according to German GAAP while under U.S. GAAP are charged against the proceeds of the offering (Alexander et al. 2004). Jà ¼rgen Kirsch, a professor of Finance at the University of Munster explain that the essential differences between German GAAP and U.S. GAAP are seen better at the capital markets and at investors. According to his paper in the financial structure of Germany the capital markets are less important than bank loans while in USA the capital markets are more important than banks. Furthermore the shareholder structure in USA is based on broad distribution of shares while in Germany the private investors are less important (Kirsch 2012). Looking at the basis for tax calculation and distributions we can see that USA has no influence on tax law and in Germany â€Å"tax dictates financial accounting† was abolished. The distribution rules are also different under German GAAP and U.S. GAAP. In Germany building of reserves and distribution constraints are controlled by law, and there are minimum distribution rules based on single accounts. However in USA there are almost no regulations to build reserves. The board determines the distribution and it is based on group accounts (Kirsch 2012). Another significant differences between HGB and US GAAP according to KPMG, one of the biggest professional service companies in the world, are the provisions. The provisions have different recognition criteria, different measurement criteria and different selected specific areas. 3.8 Provisions Recognition criteria Under German GAAP the provisions are based more on the principle of prudent accounting while under U.S. GAAP are recorded for legal/contractual obligations or constructive obligations. The German HGB allows also provisions where no third-party liability exist for example expense accruals, planned repairs or internal costs of the year-end closing. Under U.S. GAAP a liability must exist to a third party at the balance sheet date (KPMG, 2005). Different measurement The measurement criteria are also different. Under U.S. GAAP the amount of provision is based on best estimate while HGB allows greater flexibility and accruals could be substantially higher than under U.S. GAAP (KPMG, 2005). 3.9 Foreign currency translation The German GAAP requires that the financial statements must be recorded in the Euro currency and no other currencies are allowed. Under U.S. GAAP there is no specific currency underlined (KPMG, 2003). 4.0 Tax influences on the Balance sheet According to Grabowski ´s paper under the German GAAP the tax balance sheet and commercial balance sheet are closely connected to each other while under the U.S. GAAP there are no tax influences on the financial statement because the commercial balance sheet is separated from the tax balance sheet (Grabowski, 2012). Chapter 4 5.1 Conclusion This paper provided abroad understanding of the key differences between U.S. GAAP and German GAAP and offered a better analyse of the concepts. Even though both financial systems have some differences in the structure, the basic principles do not differ so much. We can probably say that this differences are influenced by the different laws systems of the countries. Germany for example is based on civil code which has an extensive number of regulations that should be applied to as many special cases as possible and transferred to similar cases while USA is based on common law which implies a limited number of regulations. Here the rules are applied to special cases they were invented for and are decided for individual cases by jurisdiction. After all we can say that U.S. GAAP and German GAAP are simply a combination of dependable standards and due to globalization it become necessary for multinational to understand the both systems in order to operate in this powerful economies. However in the future it might be possible that companies from both countries to report their financial data just according to one financial system. References Alexander, D., Noble, C. (2004), â€Å"Financial Accounting: An International Introduction Second Edition†, Pearson Educational Limited 2004. Available at: http://books.google.de/books?id=_oe7rGbzdBsCpg=PA406lpg=PA406dq=differences+between+hgb+and+us+gaapsource=blots=iKY7Xicu3asig=3jlQYyYW0OxDFP8HJqSepxbhPGghl=rosa=Xei=-SbgUv6gHcLcswagr4HgBQved=0CF8Q6AEwBjgK#v=onepageq=differences%20between%20hgb%20and%20us%20gaapf=true [Accessed at 23 Jan. 2014]. Bruetsch, M. (2003), â€Å"U.S. GAAP and German HGB – A comparative Approach†, Oxford Brookes University, [online]. Available at: http://www.grin.com/en/e-book/14850/u-s-gaap-and-german-hgb-a-comparative-approach [Accessed at 22 Jan. 2014]. Grabowski, P. (2012), â€Å"Die wichtigsten Unterschiede zwischen HGB, IAS US-GAAPâ€Å" [online]. Available at: http://www.petra-grabowski.de/Schulungen/Diploma_Bilanzierung/Bilanzierung-8_Unterschiede_IAS_HGB_US-GAAP.pdf [Accessed at 23 Jan. 2014]. Kirsch, H., J., †International Financial Reportingâ€Å", Institut fà ¼r Rechnungslegung und Wirtschaftsprà ¼fung Westfà ¤lische Wihelms-Università ¤t Mà ¼nster 2012, [online]. Available at: http://www.wiwi.uni-muenster.de/25/content/html_de/studieren/material/11wise_IRL_Kap1.pdf [Accessed at 22 Jan. 2014]. KPMG (2003) ‘Implementing IFRS – Extract from: IFRS compared with US GAAP and German GAAP’ [online]. Available at: http://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/IFRS-German-GAAP-O-200303.pdf [Accessed at 23 Jan 2014]. KPMG (2005) â€Å"Provisions-Significant differences between IFRS/HGB/US-GAAP† [online]. Available at: http://www.agig.de/53-2.pdf [Accessed at 23 Jan. 2014]. Investopedia (no date available), â€Å"Handelsgesetzbuch-HGB† [online]. Available at: http://www.investopedia.com/terms/h/hgb.asp [Accessed at 23 Jan. 2014]. PWC (2012), â€Å"AP: similarities and differences- 2012†, [online]. Available at: http://www.pwc.com/us/en/cfodirect/issues/ifrs-adoption-convergence/ifrs-and-us-gaap-similaries-differences-2012.jhtml [Accessed at 23 Jan. 2014]. 1

America :: essays research papers

America, the "Revenge-Minded Nation," has created the conditions for a rising crime rate, and "invited her people in." Crime in America has become a multibillion dollar Corporation for the Judicial System. The Corporation itself breeds white collar Criminals. The little man is nothing more than a tax slave who, at the cost of being revenge-minded, has bought into the problem, and not the solution. Good people in the middle are held in prisons of fear is the crime rate rises around them. Soma say, "build more prisons", "give longer sentences", "make the prisoner do more of his/her sentence", "execute the nearly 3,000 men on death row", "treat the troubled youth as adults and sentence them as such", etc. The truth is that you can build more prisons until half of America is locked up, and the other half their victims. Longer sentences are no cure-all. Time has no more power to change a man than space does. Five or fifteen years really matters not, because for whatever reasons a person commits a crime and is sent to prison, there is no rehabilitation. The hostility of a prison environment that serves as little more than a warehouse to store bodies in, works to harden the character of the person forced to survive in it, and when the time comes to release this person, he/she is released back into society without any rehabilitation or readjustment, made much the worse than when they were first in society. Of course the many released on parole commit further crimes. What is parole, something that has power over a person's hardened character? "Correctional facility" is a lie. Where is the "correctional" influence in storing bodies for a period of time? Prisons are deprivation units. It's sad, but because of the hostilities within the prison environment, many prisoners are deprived of emotional stimulation, except for fear, anger and hate. In some cases a released person will even kill his victim to eliminate a threat to his survival in the world life's events have created for him; something it's doubtful he could have done before his conditioning experiences with hostile prison. There are circumstances when human life becomes secondary to survival, right or wrong. The teenagers sent to Vietnam and Desert Storm didn't hate the so-called "enemies", but killing them was done most often as an act of fear and survival. Much could be said concerning cause and effect, but executing nearly 3,000 people on death row won't solve America's problem with rising crime rate.

Exposing the Truth in There Are No Children Here :: There are No Children Here Essays

There Are No Children Here – Exposing the Truth  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      Since I find myself most interested and concerned with the problems of children in our country I have decided to focus on one area densely populated by children who suffer from numerous disadvantages. The modern day ghetto is rampant with violent crime, gang activity, and death. From 1985 to 1993 the amount of children who died as a result of violent death got ten percent worse. Rather than believe otherà ­s opinions as to why this is true I have decided to investigate the situation myself. Rather than just blaming the individuals within the affected areas I would like to expose the reason behind the behavior so as to find where the real fault lies and what the solution is.    Los Angeles is a city where fear of crime and criminals is arguably the single most important social and political issue for the majority of citizensà ® (Zimring Hawkins 46). In other words in Los Angeles there is so much crime and violence that it is the primary concern for the citizens of the area, according to numerous sources it is safe to say this of many urban areas of low socio-economic status. South Central Los Angeles as well as many other ghettos have such widespread gang activity. Gang activity has essentially taken over the normal way of life. Innocent people are no longer safe in their neighborhood. With gang members as young as ten years old, many people wonder, what makes children so violent and deviant at such a young age? Where do people like Kody Scott, an LA gang member notorious for his extreme violence and brutality, come from? Is he to blame? Are his parents to blame? Are these type of people born with violent minds, do they watch too much violent television, a re they influenced by violent friends It seems as though the answer to this question could be one of a million different possibilities.    However, after all the research and reading that I have done regarding this issue I feel as though violent children of the ghetto are not à ¬badà ® at all, but a product of their bad neighborhood. The difference between these two explanations is: A. where the blame lies and B. what are the solutions. It is not only frustrating to me to hear someone blame the individuals for their deviant behavior but it accomplishes nothing.

What Is Orientalism? Essay -- Definition Oriental Orientalism Essays

What Is Orientalism? Said made a clear analogy between orientalism and colonialism. They are both set with the same binary opposition. white/ non white occidental/ non occidental In a very detailed and structured study of the orient (behavior, habit, tradition ...) we document a large amount of fact and data. All compile in a general study they produce the illusion of a well understood and objectively constructed knowledge. These are, in fact, mere observations and purely subjective entities (seen only with the western eyes) which do not explain nor reflect the true nature of the object. We then generalize from theses singles observations, set up categories and labels. We are now able to answer questions very simply creating this illusion of knowledge. We witness the realization of cliches; single sided beliefs that fuels themselves upon their own ignorance. SAID then explains how this technique empowers his creator. The rigorous discourse, the elaboration of thought and ideas, subjectively authenticated itself. The content is no longer address and leaves the victim of the discourse reduced to plain and pure denial. The content has become a set of prejudicial belief (cliches). To remind you of the famous aphorism: "the pen is mightier than the sword" He writes: "Orientalism is fundamentally a political doctrine willed over the orient because the orient was weaker than the west." Though injustice has already been served and the...

Your Move

In Eve Bunting Your move the main character is James he is mischief. James makes bad decisions, , he is lonely, and wants to fits in. James does not have that much friends. He tries to get some friends by doing bad things and he brings his brother along while he is doing that. James makes bad decisions because he brings his brother over when he is trying to get into the group. In the story when he climbed up the ladder and came down his brother was crying because he was afraid that he would fall down. He also did not tell anyone he was going out. He also brought him when there was a gun. His brother was scared he was being dragged on his knees. He say † you're dragging me too fast. Then when they go out of sight they stop and he kneels down to see if his brother was ok and he was bleeding. James basically had to carry him home. James does not have a lot of friends because he stays home with his brother a lot. He seems like he stay home a lot with his brother playing games. He also vandalizes to get friends. That means he is very desperate to have friends. He also has to take care of his brother. His neighbor has to take care of him and he has to thump on the wall. In the story when he was going to be in the group he had to bring his brother.James wants to fit in because he wants to have friends. In the story they told him to go up that tall highway sign and he did it. He did it because he wanted to be cool and have more friends. He was scared but he had to do it because they told him to do it so they would become their friend. He told no one that he was going out to meet with them. He also bring his brother with him. In conclusion james is mischief because he makes bad decisions, he is lonely, and he wants to fit in. He makes bad decisions because he brings his brother to the meet. In the story he did not tell anyone that he was going out with his brother. He does not have a lot of friends because in the story every night he has to take care of his brother when his mom is out. Evidence is that he was that he was vandalizing to have friends. He wants to fit in because he wants to have friends. He vandalized to get friends. This is why james is mischief

Police Essay

Police generally perceive the risk of injury, assault, and even death to be greatest for domestic violence calls. Why do police have these beliefs, and what is the reality of the situation? When responding to calls few inspire more dread among police officers than answering to a domestic call. Police have generally the perception of risk of injury, assault and even death. There is always this perception among police officers when answering domestic calls. Such perception cannot be avoided because domestic calls most often than not have the element of unpredictability. Emotions are high and this can run even higher if coupled with drugs and alcohol. Indeed, responding to a domestic call can be very risky on the part of the police officers. When they respond to such call, they are perceived as the threat instead of being the protector. Traditionally, a police officer would respond to a call and restore peace as soon as possible and then clear from the call. The community policing philosophy dictates that the officer review of the problem, analyze it and try to come up with a solution to the problem. (Denise Papagno). However, this theory is not realistic at all. Upon responding to a domestic call, the police officer enters into a domestic abode as a protector, but in the eyes of the owners of the abode despite his good intentions, he will always be the intruder. Hence, the police officer cannot effectively do his job especially if the victim refuses to leave and instead would insist in not doing anything or even file a complaint for that matter. It is essentially difficult for police officers to face and respond to domestic calls as society now views domestic calls as a serious crime and not merely a private family quarrel. The fact that not all of the police are educated in handling domestic issues or why the victim does not leave her abuser or why the batterer abuses the victim. Because of this, the police fail to understand victims of domestic calls and are less inclined to help them in the next call. In your opinion, what is the most problematic myth associated with policing? Explain your answer. As early as the 18th century, police work or policing is associated in being a night watchman. The job basically entails maintaining order against threats to order itself – wild animals, fire or unruly behaviour. However, at the turn of the century, policing has evolved into something more than being a night watchman. Police not only has to maintain order in their respective communities but they are also tasked to solve and fight crimes. Hence, the notion that police can solve any crime reported to them grew. As crime fighters, this notion has proven to be an additional burden to policing. Even simple and private nuisances such as littering, drunkenness and unruly behaviour are called in and reported to the police. Hence, this takes up on the workload of policing instead of focusing more on the serious crime-solving work. But together with the notion of being crime-fighters came the myth of police brutality. The average citizen sees policemen as having â€Å"zero-tolerance†. For example, in domestic calls, instead of turning in their abuser, victims would opt not to do anything for fear of the police. If they fear their abusers, victims fear the police more. It does not help that there are also police mandates such as that of Rudy Giuliani who implemented a version of Broken Windows policing across New York City. Thus, policemen were tasked to become aggressive in stamping out public disorder such as drunkenness, jaywalking and noisiness. In reality however, policing is not just being brutal and aggressive towards those lawbreakers. The concept of â€Å"community policing† has made advancement in policing. Thus, police officers who are on foot patrol have elevated the common myth about policing because admittedly, an officer who is inside the squad car and safely sealed inside cannot relate with the other people from the neighbourhood.

A Research Paper Shoplifting and Senior Citizens Essay

Background and Overview Shoplifting commonly occurs when an item is taken away from a retail or merchandise store by a visitor without the intent of paying for it. The offence under the Criminal Justice System falls under larceny/ theft and is punishable with various degrees of severity that can also include imprisonment for short terms. Shoplifting has always been seen as a serious social problem affecting mostly all grades of society and does not differentiate between sexes, age, income groups, race or cultures. As such because of the universality of the phenomenon it is sometimes associated with Kleptomania, a mental disorder which â€Å"involves a failure to resist impulses to steal items that are not needed or sought for personal use or monetary value†. However, in most cases shoplifting is deliberate, pre-planned and committed for monetary gain and is very different from Kleptomania. Shoplifting occurs among all age groups and becomes an extremely sensitive issue when it involves senior citizens, elderly people who are above sixty. The issue of elderly shoplifting is assuming graver proportions all over the world as birth rates decline and longevity increases. It is open to debate and research whether elderly shoplifting is increasing only because people with criminal tendencies are becoming older or whether other social issues contribute towards this phenomenon. This phenomenon is not restricted to the United States or Europe. Even in Japan, the number of elderly inmates in prisons is increasing and a significant proportion of the convictions are due to shoplifting.   The researcher developed an interest in the subject from reading a number of magazine and journal articles in the widely read popular press. Articles in the media take up the shoplifting issue mainly from the point of sensationalism and concentrate on the human interest angle, focusing on greed, act, retribution and shame. A growing interest in the subject led the researcher to read a few books on the subject and to the decision to study the social problem. Within the broad ambit of the issue, which of course has an extensive canvas, there was the need to develop a specific focus. A more detailed socio-cultural investigation drew the attention of the researcher to the problem of elderly shoplifters and the decision to investigate the reasons which could lead them to commit these petty criminal acts. Definition of Problem While the increase in shoplifting amongst elderly citizens is recognised as a matter of considerable concern very little investigative work has been conducted until now on the reason behind the phenomenon and the various corrective steps that may need to be taken to remedy the situation. A significant amount of research has been conducted on Kleptomania because of its classification as a mental disorder and there are determined treatments by way of medication and counselling to treat the patient. A number of articles have appeared in magazines and journals with regard to the seriousness of the problem. Some of these articles are written from a sociological angle but most treat the issue with salaciousness, especially if celebrities are involved. While the social science literature is rather modest, considerable public attention has been devoted to shoplifting. Articles on shoplifting appear regularly in mass media magazines and newspapers (e.g., Tooley, 1989; Tsiantar, 1989). They frequently highlight the seriousness of the problem, famous personalities apprehended for shoplifting (e.g., beauty queens, politicians, and other celebrities), or interesting types of shoplifters (e.g., middle-class housewives or the elderly). Moralistic themes are often developed, showing how lives have been traumatized by the embarrassment of a shoplifting arrest (Klemke, 1992, p. 3) While literature is available on the subject, very little research work has been carried out into shoplifting, per se, leave alone elderly shoplifting, and a number of questions still need to be answered on its causes as well as its effects. The problem of elderly shoplifting has not been investigated at length and in depth and is for social scientists and the criminal justice system a dilemma that needs to be tackled. Research Questions The researcher thus, will focus, during the Literature Review and the conduct of the assignment on obtaining answers to the following research questions. Are shoplifting acts caused by Kleptomania or any other mental disorders? What could be the different reasons behind the commitment of a shoplifting crime? Should shoplifting be treated on par with larceny and theft by the criminal justice system? How much is the involvement of elderly citizens in shoplifting episodes? Should elderly citizens be treated in a manner similar to younger age groups by the criminal justice system? What can be done to reduce the incidence of shoplifting by the social and legal system? The research assignment proposes to focus on the listed questions and through a structured and determined research methodologies arrive at findings that will lend themselves to analysis and conclusions. Purpose of Study Shoplifting is a serious social problem which appears to be increasing and, apart from being simple acts of minor crime, could be symptomatic of different social problems. The increasing incidence of elderly citizens involving themselves in shoplifting makes it an even more grim issue for study and adoption of corrective measures. The researcher hopes that the study will be able to investigate the issue in depth and come to findings and conclusions that will throw light on the basic reasons behind elderly shoplifting and thus succeed in illuminating the issue and possibly in being able to provide an original and interesting perspective to one of today’s extremely vexing and contentious dilemmas. At the cost of appearing presumptuous some of the solutions recommended may be worthy of implementation at the social level or be taken up for consideration by the criminal justice system. Research Methodology Data Analysis Methods This research assignment attempts to investigate the issues laid out in the section on Research Questions (in Page 5 of this proposal), namely the reasons behind the increase in episodes of shoplifting and possible solutions that will help to resolve this vexing social problem. The issue at hand deals with an increasingly traumatic global problem that today affects the societies of developed countries and could tomorrow, spread to the rest of the world. The appropriate research methodology for the purpose of this assignment needs to take care of the facts discussed until now and be tailored accordingly. An article on â€Å"Integrating Quantitative and Qualitative Methods in Social Marketing Research† by Nedra Kline Weinrich, first published in 1996 details a methodology, wherein a balanced and well thought out mix of quantitative and qualitative research techniques could well be the most appropriate methodology for conducting this assignment   In the subject assignment the researcher feels that rigorous quantitative research surveys may not necessarily provide all of the data needed for proper analysis. An examination of the quantitative and qualitative paradigms will help to identify their strengths and weaknesses and how their divergent approaches can complement each other. In most cases, researchers fall into one of the two camps, either relying exclusively upon â€Å"objective† survey questionnaires and statistical analyses and eschewing warm and fuzzy qualitative methods, or using only qualitative methodologies, rejecting the quantitative approach as decontextualizing human behavior. However, it is widely accepted that each approach has positive attributes and that combining different methods, if handled properly, can result in the best of both techniques. (Weinrich, 1996) Research techniques used for quantitative analysis aim to achieve objective results and eschew subjective interpretation. The respondents are generally selected through random sampling in a statistical manner aimed at achieving a response from the selected sample, which will be representative of the total population. The research methodology pays much greater stress on the technique used and the basic premise on which the technique rests assumes that the quality of the researcher is independent of the results, his or her function being restricted to the following of guidelines. Weinrich postulates that while this technique is effective in a number of cases and is widely used, it suffers from an inherent danger of missing the finer nuances of an investigation and frequently leads to misleading results that are not supported by the future behaviour of the investigated population. As such, while this mode of research may be statistically sound, it could also be the reason behind the oft-quoted truth â€Å"lies, damned lies and statistics† Qualitative research methods are vastly different and concentrate on working with smaller groups known as focus groups. These focus groups are selected with great care but later subjected to intensive questioning and interviewing by trained researchers who are very well versed in qualitative techniques. It is the job of these researchers to ensure that their respondents are able to provide them with subjective and interpretative data, which would have never come out with quantitative techniques. The information tends to be much more detailed, full of nuances and give the investigation a holistic result, which is invaluable in assessing outcomes. A number of researchers believe that qualitative and quantitative researches are but two sides of the same coin and members of the same continuum. Qualitative research methodologies are designed to provide the researcher with the perspective of target audience members through immersion in a culture or situation and direct interaction with the people under study. Qualitative methods include observations, in-depth interviews and focus groups. These methods are designed to help researchers understand the complexity of social and organizational phenomena and elucidate mental processes underlying behaviors. Hypotheses are generated during data collection and analysis, and measurements tend to be subjective. In the qualitative paradigm, the researcher becomes the instrument of data collection, and results may vary greatly depending upon who conducts the research. There are however some techniques wherein it is possible to integrate qualitative and quantitative methods in research.   In the first approach, qualitative methods contribute to the development of quantitative instruments, such as the use of focus groups in questionnaire construction. The second model consists of a primarily quantitative study that uses qualitative results to help interpret or explain the quantitative findings. In the third approach, quantitative results help interpret predominantly qualitative findings, as when focus group participants are asked to fill out survey questionnaires at the session. In the fourth model, the two methodologies are used equally, in parallel to cross-validate, and build upon each other’s results. †¦ may operate under one or more of these models; the approaches are not mutually exclusive. (Weinreich, 1996) Choice of Information Source The choice of material to be used for the research assignment also needs decision and quantification. In this case, the researcher proposes to use both primary and secondary sources of information for compilation of data. Primary sources used will be derived from the information available publicly and information gathered by the researcher. Public material includes governmental notifications, texts of legal acts and statutes and original company websites of organizations providing tourism services.   The researcher has also depended on questionnaires from respondents chosen from within the contact resource base of the researcher. Secondary sources will include information available from texts, journals and magazines as well as information available on the internet. Population and Sampling The research methodology will focus on an investigative study of the data sources proposed to be researched as well as the texts intended for review in the Literature Review. The literature has been chosen with care and will be studied extensively. The researcher has explained the reasons behind the choice of techniques, a carefully thought out mix of quantitative and qualitative techniques and the choice of source of information, in this case both primary and secondary. In addition to all the secondary sources listed in the references and bibliography it is proposed to conduct a detailed survey of persons whose occupations put them in close contact with elderly shop lifters. It is proposed to restrict the primary research to policemen and departmental store security personnel, people who are generally the first to come in contact with elderly shoplifters after they are apprehended and who are the first to study their reactions. The researcher wished to investigate shoplifters directly but feels that it will be an extremely difficult task to locate and   obtain primary information from them. It is with regret that this route of investigation is not being considered in the course of this research study. The respondents will be chosen with the help pf the local police department and with the help of three major departmental stores. Structured questionnaires, detailed in Appendix A will be sent to ten policemen with experience of shoplifting episodes and to ten members of the internal security departments of three major departmental stores. It is anticipated that full twenty responses will be obtained as the researcher proposes to approach the respondents through senior officers of the police force and through the managements of department stores. The senior officers of the police force and store managers will be approached with letters of accreditation from the university authorities and the researcher is sure of receiving their cooperation, once the reasons for the research are explained to them. Data Collection Methods The purpose of research and material available from secondary sources has been used as the base for developing the questionnaire. The questions have been prepared on the multiple choice format asking the respondent to choose the most suitable answer from a set of responses. This will enable the researcher to obtain the categorical response of a â€Å"closed end† question yet allow the respondent a choice. The questionnaires will be sent by e mail to the respondents with detailed instructions on completing the questionnaires. All respondents will be assured of total privacy and questionnaires will be numbered numerically and not by name of respondent. All completed questionnaires will first be tabulated on excel spreadsheets and subsequently presented in a simple table format. Once the tabulation is completed and checked thoroughly the spreadsheets will be erased to have only one representation of primary data. Literature Review It is used to make substantial use of secondary material in the form of texts, journals and magazine articles as well as internet sources for purposes of data availability, analysis and investigation. Online libraries like Questia and other databases are already being used liberally and their extensive use in future during the course of the research is envisaged.. All sources used, cited in text or not have been arranged in the bibliography. The researcher prefers to take up topics for discussion sequentially and use inputs from a number of sources rather than deal with the sources and their authors separately for the sake of logical progression of ideas and cohesion of thought. The researcher has practically no first hand experience of shoplifting, no personal acquaintance with shoplifters and no close firsthand experience of shoplifting episodes. The interest in shoplifting was first generated by the books â€Å"The Sociology of Shoplifting: Boosters and Snitches† by Lloyd Klemke and â€Å"When Ladies Go A-Thieving: Middle-Class Shoplifters in the Victorian Department Store† by Elaine S. Abelson. Both of these books are extremely informative try to look at the problem in totality. Abelson makes the point that shoplifting is not a contemporary phenomenon but has existed from the time huge stores started opening in the USA. Shoplifting was a regular phenomenon and when indulged in by women from the upper classes were defined as a mental disorder with many physicians taking up the case of kleptomaniacs. In fact the word â€Å"klepto† became a much used expression to describe people with the knack for picking up small items from here and there. The shops slowly became larger and larger providing temptation on a never before scale and gave rise to a social problem that would remain and increase through the years.   the excitement, the sensory stimulation, the profusion of goods, the crowds, the unnerving, often illusory, ambience that the large department stores still evoke. As the great bazaars became both magnet and danger to numbers of middleclass women, the shoplifter emerged as a significant social and medical problem. (Abelson, 1992, p. 5) Over time the image of kleptomania as a specific female disease weakened with the emergence of Freudian thought but the association continued for many years. It is only in recent years, however, that the connection of shoplifting and women has been eradicated completely. with the emergence of a new scientific language, the terms of debate changed. The biological image of a specifically female disease gave way to Freudian psychiatry. In this new language, as in the old, women still provided the model of the shoplifter as patient; even though men as well as women, adolescents as well as the elderly, made up the army of casual shoplifters. Only in recent decades has the singular association of shoplifting and women weakened. (Abelson, 1992, p. 197) On another tack, the books proposed to be studied in the literature review have tried to categorize deviant behavior into different categories. Mary Owen Cameron (1964) attempted to classify shoplifters using the patois of her time into boosters and snitchers. These are the â€Å"boosters,† who are professional shoplifters, and the â€Å"snitches,† who are amateur shoplifters. The most important difference is that boosters steal merchandise to sell, whereas snitches steal merchandise for their own use. Boosters are further divided into â€Å"heels,† who specialize in shoplifting, and â€Å"ordinary† boosters, who engage in shoplifting as just one of their many forms of illicit activity. The latter are frequently involved in prostitution, narcotics addiction, and alcoholism, and they shoplift to support their habits. (Klemke, 1992, p. 70) Apart from tracing the causes and reasons for shoplifting, the breadth of this investigation makes it necessary to obtain information about elderly shoplifters. There is very little information available on elderly shoplifters in the detailed texts available and most such information needs to be accessed from contemporary articles in magazines and journals, some of which are available on the internet. There is common consensus in the fact that shoplifting among the elderly has been growing for more than a decade and has become a serious matter of concern. The reasons for shoplifting appear to vary from depression to real need to simple momentary greed. Several studies have found diagnosed depression to exist in approximately 1/3 of the shoplifters studied. Depression was the most frequently found physiological problem. This helps to explain why so many shoplifters steal from stores on their birthday and around holiday times. (Berlin, 2006) The other point of concern is the fact that the number of first offences is also growing and more and more of the elderly are giving in to the temptation of pilfering items from departmental stores for the first time in their lives. Psychiatrists believe that, as most elderly shoplifters do not indulge in this sort of petty crime because of financial need the phenomenon may be indicative of psychiatric disorders and should be dealt with accordingly. There is also the theory that changing social conditions and difficulties in coping with increased expenses in old age leads some people to take up small crimes like shoplifting. The elderly are not only victims of crime, they are also perpetrators, particularly in the crime of shoplifting. The loss of income at retirement and the social isolation of the elderly are contributing factors in their involvement in theft. The raising of the compulsory retirement age and preretirement counselling could do much to relieve the elderly’s sense of desperation that often leads to crime. Public services that inform the elderly about crime prevention measures and provide victim services could do much to relieve the debilitating consequences of crime against the elderly. The elderly themselves could organize to attack their common problems. One activity they might undertake is ‘court watching,’ which involves monitoring how the elderly are treated by the courts as both victims and offenders. (Moak, Zimmer, Elliot, 1988) The researcher will study the literature available from a number of angles, chiefly the historical development of shoplifting, the increase in elderly involvement, the chief reasons for shoplifting, psychiatric responses to the issue, the role of counselling, the provisions of the criminal justice system and common punitive action. The bibliography contains a listing of a number of texts to be used for the literature review. This list is by no means exhaustive and additional books will certainly be used if they are relevant and become available. Analysis The researcher proposes tu use data from primary and secondary sources to arrive at findings for analysis and conclusions. Primary data, apart from questionnaires from respondents in the police force and security departments of departmental sources will be obtained from various legal and governmental websites. Secondary data, as stated earlier will be obtained from the various texts studied for the literature review. Once the data has been collected and collated in an Excel spreadsheet it will be analysed for responses and the data from all the questionnaires will be merged into tabulated formats that will give composite pictures of the responses from the primary population sample. Tabulations will need to be done separately for the responses from the policemen and the store security personnel to see the differences in the perceptions of these two different groups. It is important to understand that the analysis will need to be done with reference to the Research Questions. The responses from the secondary data and the primary data will need to be related to each Research Question separately and it will need to be assessed whether there are any contradictions between the secondary data, the different primary data sources and the Research Question. Responses in which all sources corroborate each other will obviously be considered to be strong and categorical and will need to be treated as such. A detailed analysis of the data will lead to findings that will determine the outcome of this research. Constraints Constraints, if any could arise in the collection of primary data. Respondents may not return the filled questionnaires or may fill them incorrectly. The researcher proposes to pay great attention to the complete procedure for collection of primary data and will meke sincere efforts to overcome problems and roadblocks, if and when they arise. Appendices Framing of Questionnaire The Questionnaire will be framed in a variation of a multiple choice format, where each question could have a direct response or 3 to 5 choices. In case of MCQs the respondent will need to specify one particular answer so that the best possible choice is forced out of him/her. A sample questionnaire is provided here below. This questionnaire is still open to revision and incorporation of fresh details, if so required. Apart from the questions the questionnaire will also have other administrative details which have been omitted in the preparation of this first sample. How many episodes of shoplifting have you been witness to? A. Less than 5, B. Between 5 and 10, C More than 10 In these episodes of shoplifting what were the numbers of A. Men B.Women C. Juveniles (Less than 18) D. Adults (18 to 60) E. Seniors (>60) In how many of these episodes were charges pressed in court? In how many of the cases were convictions obtained? Is the incidence of shoplifting growing? Yes/No In your perception are more elders indulging in shoplifting? Yes/No What is the most important reason for shoplifting? A. Financial Need B. Impulse Are episodes of shoplifting premeditated or impulsive† A. Premeditated B. Impulsive In your experience, do you feel that people involved in shoplifting come from poorer economic strata? Yes/No In your experience do you feel that people involved in shoplifting suffer from any mental disorder? Yes/No Do you feel that elderly shoplifters should be treated more leniently than the others? Yes/No Do you feel that elderly people are treated more leniently than the others? Yes/No What do you feel is the best way to treat first time elderly offenders? A. Punishment B. Counselling C. Warning D. Combination of the above (Specify) Do you feel that the Criminal Justice System should be stricter with shoplifters? Yes/No Location of respondents It has been decided that the there will be 10 respondents from the police force and ten respondents from the security departments of departmental stores. the researcher will access senior officials of the police force and the three chosen departmental stores. The researcher will write letters to them with the following contents Personal introduction Introduction of academic institution Reference to tutor and Head of Institution Purpose of Study Likely benefits of study Cooperation required Appreciation and gratitude. Despatch of these letters will be followed by personal phone calls, appointments and confirmation of respondents. References Abelson, E. S. (1992). When Ladies Go A-Thieving: Middle-Class Shoplifters in the Victorian Department Store. New York: Oxford University Press. Arbetter, L. (1993, September). Security Spotlight: Shoplifting Reigns Supreme. Security Management, 37, 16+. Retrieved October 8, 2006, from Questia database: http://www.questia.com/PM.qst?a=o&d=5002195097 Berlin, P, (2006), Why do shoplifters steal? Retrieved October 7, 2006 from character-education.info/Articles/shoplifting.htm Collrin, C. B., & Hiew, C. (1983). Preventive Interventions in the Criminal Justice System: a Process Analysis. Canadian Journal of Criminology, 25(3), 319-328. Retrieved October 8, 2006, from Questia database: http://www.questia.com/PM.qst?a=o&d=95774187 Griffin, R. (1989, December). Why the Temptation?. Security Management, 33, 126+. Retrieved October 8, 2006, from Questia database: http://www.questia.com/PM.qst?a=o&d=5002152732 Hiew, C. C. (1981). Prevention of Shoplifting: a Community Action Approach. Canadian Journal of Criminology, 23(1), 57-68. Retrieved October 8, 2006, from Questia database: http://www.questia.com/PM.qst?a=o&d=95814646 Klemke, L. W. (1992). The Sociology of Shoplifting: Boosters and Snitches Today. Westport, CT: Praeger. Retrieved October 8, 2006, from Questia database: http://www.questia.com/PM.qst?a=o&d=24370606 Moak, G, Zimmer, B and Elliot, M (1988) Clinical perspectives on elderly first time offender shoplifters, Retrieved October 7, 2006 from psychservices.psychiatryonline.org/cgi/content/abstract/39/6/648 Sacco, V. F. (1985). 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