Getting Published on Kindle

Getting Published on Kindle Getting Published on Kindle Getting Published on Kindle By Simon Kewin Getting your work distributed onto Amazon’s Kindle eReader is actually quite easy.â Maybe you’re an author intrigued by independently publishing a portion of your work. Or on the other hand you may essentially need to get familiar with the ePublishing transformation and how to get included. In either case, doing so is in reality clear. Since January this year, Amazon’s Digital Text Platform (DTP) has been accessible in all nations, permitting you to transfer your work and distribute it in Amazon’s Kindle store. Also, since there are assessed to be 1.5 million Kindles being used, this speaks to a huge potential market.â To begin you simply need a standard client Amazon account. You sign in with this at the DTP site and from that point begin transferring. You give your original copy in Microsoft Word or HTML organization and Amazon will consequently change over it into the arrangement utilized by the Kindle. You likewise need to give some additional data about your work : title, portrayal, language, watchwords, classes, value, distributing dateâ , etc. You likewise have the alternative of giving some spread fine art, which is suggested as it will make your distributed work significantly more eye-catching.â The entire procedure of giving these subtleties is smooth and cordial. There is additionally a great deal of help accessible on the off chance that you stall out, as FAQs and gatherings. You don’t need to get everything right first time. You can review what you’ve transferred, change things and afterward, when you’re content with all the fixings, click Publish. Doing so costs you nothing †in spite of the fact that Amazon will take a cut of any business you make.â It can take a day or two for your work to at long last show up in the Amazon store, yet once it’s there clients can begin getting it for their Kindles. Each work gets its own page on the Amazon site, total with all the standard alternatives, for example, peruser audits and ratings.â Actually, distributing your work onto the Kindle is the simple part. The critical step is pulling in possible perusers to your work. Amazon’s framework helps in that the depiction and classes you give make it simpler to likely perusers to discover you. In any case, to draw in numerous perusers, you should invest energy into publicizing your work yourself.â Regardless of whether â€Å"self-publishing† (or, as some want to call it, â€Å"indie publishing†) like this is a reasonable move for you as an author is something no one but you can choose. You ought to know that a traditional distributer presumably wouldn’t be keen on dealing with a book that has just been independently published along these lines as first distribution rights wouldn’t be accessible. Be that as it may, you may think it’s advantageous to independently publish a few bits of work in the expectation of working up a readership keen on discovering progressively about you and your other work.  This article just covers the Amazon Kindle and there are, obviously, different eReaders out there (the iPhone, for example). There are different administrations on the web, like Amazon’s, that permit you to independently publish your work for these different gadgets. Be that as it may, Amazon’s DTP gives a decent spot to begin if you’re keen on investigating the universe of ePublishing. Need to improve your English in a short time a day? Get a membership and begin accepting our composing tips and activities day by day! Continue learning! Peruse the Freelance Writing classification, check our mainstream posts, or pick a related post below:English Grammar 101: All You Need to KnowHow to spell in lieu ofKn-Words in English

The Bank of Canada essays

The Bank of Canada papers Canadas national bank, the Bank of Canada, is a to a great extent obscure establishment to most of Canadians. In spite of its little size and lack of clarity, notwithstanding, the Bank of Canada assumes an essential job in the countries economy. With a spending that is predominated by most minor government organizations, the Bank keeps up an approach limit that permits it to play a quick and viable job in impacting Canadas monetary atmosphere. The Bank is given self-rule that is unmatched by different organizations, exemplified by the way that the Governor of the Bank is designated to multi year terms in which he/she is incredibly protected from political weights. The inward structure of the Bank advances the impact of the Governor, albeit every single money related choice must consider worldwide conditions and inflationary objectives. The Bank of Canada was made in 1934 with the death of the Bank of Canada Act. The poor financial conditions during the downturn provoked requests for government mediation into the economy, and the making of the Bank was a route for the legislature to deal with money related strategy. Canada was similarly late in making a national bank: the United States having done as such in 1913 and the UK route in 1694. The first order of the Bank, as spread out in the Bank of Canada Act, was to direct credit and money, shield the estimation of the dollar from undue variances and advance the monetary and budgetary government assistance of the Dominion . The targets given to the bank were wide and surrendered significantly over to the desire of the Governor. The first proprietorship structure of the Bank was comprised of private investors who couldn't work in the budgetary part. The purpose was to make a partition between the Bank and the money related network, just as the Bank and the administrati on itself. The legislature, trying to deal with fiscal arrangement, nationalized the Bank in 1938 creation it a crown organization. All through I... <!

Success in Life Does Not Need a Degree

A large portion of the insights says that pretty much every individual who prevailing in his life and became acclaimed additionally notable was anomalies, in science, creation or organizations. For instance, Albert Einstein, the most well known mathematician ever, he dropped from school not school and turned into a good example likewise a symbol. In the article as the writer referenced that being effective and rich doesn’t need us to attend a university complete our examinations and have a testament in the field that we are energetic about, we simply need to drop school and begin chipping away at our passion.She is somewhat saying that school put down our bounce, confidence in our self and our latent capacity, and committing us to go in it to sit around idly while we can work uninhibitedly on our own business. Truth to de said she did great inquires about and searched up for incredible individuals, for example, Bill Gates, Steven Jobs and Cameron Johnson that others think of t hem as a good examples and admire them, yet she didn't examine profoundly in their own life. For instance, did she talk with them? Did she ask them who they met to help them?Who established them? Thought the creator †Lauren Drell †referenced some great insights regarding their life and what have they experienced to persuade us to drop school so as to begin chipping away at our enthusiasm, I can't help contradicting her in light of numerous reasons. First significant explanation, these individuals are gutsy, for instance, when Cameron Johnson dropped out from school, despite the fact that his folks couldn't help contradicting him, and being acknowledged in any school isn't simple, he overlooked them and tunes in to his mind.As guardians they were apprehensive on their sun future since they know how the life is troublesome without an endorsement, falling flat and turning out to be jobless is hard thing to live with. Dissatisfaction, disappointment and coming up short may pro mpt some significant issue could devastate your life Furthermore dropping school in the wake of getting in it won’t be as simple as it sounds, since groundwork for it, meet the prerequisites and getting an endorsement as an endorsement saying that we are versed and expert in the significant that we like, is an option that could be superior to prevailing in it without a certificate.But his guts and his request to accomplish his objective drove him to that achievement. I imagine that he gain the inert and got valiant, was a direct result of his folks. â€Å"Johnson credits his business aptitudes to his folks â€Å"as the writer referenced in the article. Another explanation, these individuals are enthusiastic and genuine about what they like. For instance, when Tom Szaky worked all through his spring break that as well as he was a first year recruits, he was keen on making a medication from a weed â€Å"yes that sort of weed† like the creator stated.Which imply that it was risky to his wellbeing; he could have been get injured while he is preparing and making the medication, yet he couldn't have cared less. Adding to that he was in his first year, so having some good times and making the most of his time may been his primary action. However, his energy, his dedication and his aspiration were the things driven him to achieve what he was planning to. I imagine that his insight just as his agreeableness took part in his progression. Other model, when Jeri Ellsworth showed herself how to make chips without considering and learning the skills.This sort of abilities need the suitable condition, gear and expert coach to clarify the strategies and provides the specific guidance to make it effectively. Furthermore, have the option to utilize it later on. Third explanation is they never abandoned their fantasy and desire. For instance, when Ellsworth got dismissed by numerous organizations and would not embrace her work. She may have been minimal disillusi oned, however she never halted her work. Continue working and accomplishing her objective was the reason, until a customer toke the benefit of attempting and inspecting her in invention.After that achievement and the customer were satisfied with her work, she got celebrated and that was her beginning stage to be known by others. †Ã¢â‚¬ I realized I needed to continue organizing, shaking hands and sharing my story at strike shows† Ellsworth expressed †in the end one individual faced a challenge on her† said Lauren Drell. Furthermore, I am certain that different milliners bombed in some piece of their way, yet that didn’t stop them. Last explanation, they wanted to contribute in their societies.Helping your nation and taking an interest in the advancement something you will always remember it regardless of to what extent you lived and it is a heritage and respecting accomplishment will be added to their profession life. For example, Bill Gates developed a program that a large portion of the globe utilizes, in houses, schools and organizations. The equivalent occurred with Steve occupations and his commitment in his general public when he made ‘Apple’ items. These sorts of creation will place them in their nations best innovators list and there as well as on the world rundown since the development arrived at the globe.Their knowledge additionally helped them in their achievement in programming gadgets. Since not every person can do it that effectively, it isn't only a formula and you with follow the noteworthy measure of fixings and it will work, yet you must have regular abilities and autonomous contemplations to have the option to make, alter and create PC program. To summarize typical individuals probably won't handle the weight and the trouble that they will confront. Also ordinary individuals will for the most part have typical knowledge so that is another point we shouldn’t overlook.On the other hand these moguls are some way or another Lucy; they met a few people in the correct time right and spot this is a point that the creator missed. Likewise their knowledge with their social conditions took an interest in their prosperity. I concur that they are a decent model and individuals should admire them, however we mustn’t neglect that they are valiant, energetic, never surrendered and their craving to contribute in the general public picked up them the force and the request to achieve their fantasy. What's more, I said prior they are â€Å"outliers†.

Write An Essay That Will Be A Hit With Your College Class

Write An Essay That Will Be A Hit With Your College ClassThinking about writing an essay requires you to keep a few things in mind. First of all, you need to understand that you can write your own research paper and if you are not an excellent writer, then the professor will be the one to write the essay for you. The professor will provide you with enough information to make it a great essay, but you will have to do the necessary work of finding a good topic, developing a plot, making a good beginning and ending, and deciding how long the essay should be.College essay topics tend to be unique, but they also tend to be wide and varied. It is essential to make your topic unique so that you will stand out in the crowd of students writing on the same topic. Additionally, if you know what type of essay to expect, then you can begin to prepare yourself mentally and prepare yourself to be successful.Students will read the paper and then the professor will give them a wide variety of differe nt points to think about. The professor will need the student to do research to find a topic. The student needs to be able to think logically and come up with an essay that will take them to another level of thought. The ideas in the essay should also flow so that the essay is well written.Writing an essay for college requires some research. You may decide to choose an essay topic that you think has no relevance to your major, but remember that the professor is there to judge and is looking for original thought. Therefore, you should keep your topic relevant to your major and you should find a topic that will draw from other topics in the class.When you write an essay for college, you must be aware of the limits of your abilities. The professor will not force you to write for a specific time frame, but she does expect the essay to be well written. You need to be self-motivated, but you need to find the time to put into the task. You should not try to finish the essay in less than tw o weeks, but you should be able to complete the piece within one month.It is helpful to have a college essays writing guide. This guide can help you focus your attention on some topics that you may want to look at. Once you have done a few research projects, you will probably want to do more.Remember that the professor will give you more time frame for the assignment. She will not force you to complete the piece in less than two weeks, but she will want to see that you are dedicated to the task and that you are well prepared. Your plan of attack will depend on how much research you want to do, how long you want the essay to be, and what format you want to use.All you need to do is take the first step towards writing a good essay and you will soon see results. The student that comes closest to being successful in this field is the student that comes to class prepared and is looking to take an active role in the planning process. You should take an active role and write a complete out line and the assigned task will move along smoothly.

Personal Leadership

There are the same number of administration methods of reasoning as individuals and which is all well and good. Every individual is novel in their own particular manners with explicit character attributes and aptitudes which make them what their identity is. While a few people are more normally slanted towards initiative than others, most of pioneers are created through the kept sharpening of their authority aptitudes. Along their initiative Journeys individuals obtain different aptitudes and standards permitting them to expand and put forth a concentrated effort past their own common abilities.While individuals can't change their hereditary cosmetics, they a make explicit move and settle on specific choices to assist them with being a compelling pioneer. In this paper I will talk about three authority ideas (individual honesty, changing administration, and empowering and empowering others) which pass on my initiative way of thinking. At long last, I will outline how the adjustment o f these three ideas would enable an individual to lead their association all the more adequately. Individual INTEGRITY There are numerous pioneers and administrators in our reality who are given titles, yet neglect to lead, manage, or join their constituents since they neglect to show their expectations.In The Leadership Challenge, Kouzes and Posner (2002) start a conversation of displaying by saying â€Å"Titles are in all actuality, yet it's your conduct that successes you respect† (p. 14). While compensations and titles may have some close to home estimation toa pioneer, they mean little to their subordinates and may even be an objective for analysis for a few if a pioneer needs uprightness. As a pioneer, it is basic to display the way and move forward with worker authority. Worker administration is not quite the same as the conventional force based authority in numerous ways.Robert Greenleaf (2005) characterizes and distinguishes the oals of hireling initiative by saying this: â€Å"The contrast shows itself in the consideration taken by the worker first to ensure that others' most noteworthy need needs are being served. The best test, and hard to manage, is: Do those served develop as people? Do they, while being served, gotten more beneficial, more shrewd, more liberated, progressively self-ruling, more probable themselves to become hirelings? What's more, what is the impact on the least advantaged in society?Will they advantage or if nothing else not be additionally denied? † (p. 25) The focal point of hireling pioneers is on the raising up and development of constituents through displaying. As opposed to doling out an assignment and anticipated an outcome, hireling pioneers will come nearby constituents showing them the best approach to achieve the errand and simultaneously imparting the estimations of servanthood and displaying in them. powerful initiative and more noteworthy compatibility among constituents. Yukl (2006, p. 210) composes that â€Å"Integrity is an essential determinant of relational trust.Unless one is seen to be reliable, it is hard to hold the devotion of the adherents or to acquire participation and backing from companions and bosses. † Without the help and eamwork of constituents, a pioneer will neglect to meet the set objectives. The Center for Creative Leadership found that the nonappearance of uprightness legitimately related with the disappointment of pioneers and the other way around (p. 211). For a pioneer to create uprightness among their constituents, they should be considered genuine, dependable, faithful, and maintain confidentiality.The advancement of a pioneer's respectability requires time, vitality, and persistence put resources into their laborers through displaying and hireling administration. John J. Gardiner sums up this skillfully in saying â€Å"integrity originates from sublimating our self images nd giving ourselves totally to life† (Spears, 1998, p. 1 19). C hanging LEADERSHIP Many various ideal models of administration exist and are helpful instruments for directing gatherings of individuals to progress, however changing authority offers a fantastic general view and structure for pioneers to utilize when working with individuals of various qualities and persuasions.James MacGregor Burns says the changing pioneer â€Å"looks for potential intentions in the adherents, looks to fulfill higher needs, and draws in the full individual of the supporter,' which results in ‘a relationship of common incitement and levation' for both pioneer and follower† (Carey, 2008, p. 7). By having experiences into the constituents' demeanor towards the association, the changing pioneer can create customized systems to assist laborers with drawing nearer achieving both the objectives of the associations and their own aspirations.In the subsequent module, the five casings of reference were depicted delineating the interruption causes without anyon e else embeddedeness. Being stuck in a solitary edge of reference can turn into an issue for a laborer when required to work with those stuck in different edges of reference. At the point when the fractional realities contained in one of the individual the edges are mistaken for every bit of relevant information, at that point whatever esteem there is in the casing's viewpoint becomes distorted† Carey, 2008, p. 2). At the point when a pioneer works exclusively inside a solitary casing of reference, their bends sway the objectives and laborers of the organization.Transforming pioneers move from their unique casing of reference towards a â€Å"fundamental choice for self-transcendence† which â€Å"pulls the person toward the logos and, accordingly, toward either value-based or changing leadership† (Carey, 2008, p. ). While value-based administration is now and then important to achieve middle objectives and straightforward errands, the change of laborers to pioneer s through changing initiative will be bound to achieve long haul accomplishment for both the association and its constituents.I have never experienced an individual who has guaranteed they have gotten a lot of support. I have additionally never met anybody that has without any assistance made their association fruitful. As it were, pioneers should be encircled with individuals joined in reason for their association to be effective. Perhaps the most ideal approaches to adjust constituents to your vision and objectives is through shaping connections through support. â€Å"Giving support expects us to draw near to individuals and show that we care†¦ t's bound to achieve something different types (of criticism) can't: reinforcing trust among pioneers and constituents† (Kouzes and Posner, 2002, p. 321). Futhermore, Freire (2000) depicts the advantages of an energized and empowered gathering of laborers when he composes: â€Å"This adherence matches with the trust the individ uals start to put in themselves nd in the progressive heads, as the previous see the devotion and legitimacy of the later.The trust of the individuals in the pioneers mirrors the certainty of the pioneers in the individuals. † ( p. 150) Encouraging and empowering constituents is continuous errand that requires a nonstop responsibility of changing pioneers. Notwithstanding, the fulfillment and achievement that accompanies driving a supported group of laborers empowered to carry out their Responsibility well is unparallel and basic to the general accomplishment of organizations.†Leadership isn't an issue of the head. Administration is an undertaking of the heart† (Kouzes and Posner, 2002, p. 99) It is with those words that The Leadership Challenge finishes up and we are reminded that changing authority all starts with the heart and honesty of the pioneer. Notwithstanding, character and trustworthiness are insufficient as changing pioneers are required to comprehend d ifferent edges of reference, yet additionally pull constituents towards the logos empowering them to work outside their characteristic casing of references and in the process become changing pioneers themselves.When driving with respectability, a changing pioneer who energizes and empowers positions themselves, their constituents, and their association for progress.

In class short essay- cl Essay Example | Topics and Well Written Essays - 500 words

In class short - cl - Essay Example ankine, opens a record of easygoing bigotry that is conveyed in the second individual in an exceptional casual move where the utilization of â€Å"you† by the speaker is liquid. In the vast majority of the cases, it is simply the speaker, yet in certain cases, it includes the peruser or an alternate character with frequenting results. The beautiful structure in this work can be considered as an appearance of the partition that is clear in American lives with respect to imperceptible prejudice and different angles. In the sonnet Brain on ice, standing like â€Å"terrorized† and â€Å"horror† depict a furious and enthusiastic state of mind in the view of the storyteller on the El Train, with the line â€Å"Of being looted, wounded, raped† sharpening the superimposed subject of the sonnet (Warr). The portrayal of the sonnet begins with a record of the El Train involvement in the storyteller making himself the psychological militant in the perspective on others paying little mind to being naturally honest. What makes the sonnet fascinating is the way that it doesn't have an anticipated course and its language makes open allegories including the vacant seat that it alludes to as â€Å"undefiled seat† (Warr). The seat isn't messy since in the musings of the creator, all the self observers and pulled back travelers will see the person who sits on it as being perhaps grimy. Dread is typically illogical and dependent on a lacking of information, and the artist knows about th is just as the way that individuals can't get away from it. On the other hand, operating at a profit Tar, as Son and Jadine meet up, the contribution isolates the impressions just as self-misdirections that were holding together the world just as how individuals related with one another at the domain. They venture back to the US to look for a spot where they will have a feeling of having a place just with find that their homes have show disdain toward for one another. The writer writes in what can be considered as dark vernacular while obtaining interesting expressions and expressions that are selective to the network where she was

Harmonization of Accounting Standards - Free Essay Example

Vol. 2, No. 2 International Business Research Harmonization of Accounting Standards through Internationalization Nikhil Chandra Shil, ACMA (Corresponding Author) Department of Business Administration East West University 43, Mohakhali C/A, Dhaka – 1212, Bangladesh Tel: 9887989(Off. ) ext 253, 01819289589 (M) Dr. Bhagaban Das P. G. Department of Business Management, Fakir Mohan University P. O. : Balasore, Pin. : 756019, Orissa, India E-mail: [emailprotected] com Alok Kumar Pramanik Department of Commerce, Bhatter College P. O. Dantan, Pin. : 721426, Paschim Medinipur, West Bengal, India E-mail: [emailprotected] com Abstract The journey to have a common set of accounting standards started long before to give it a professional shape and essence. And accountants all over the world feel the necessity to shorten the gap among different streams of accounting practices through harmonization. Still, we have a couple of strong variants of accounting practices (say, for example, US GAAP , UK GAAP, IAS etc. ) over the world existed and practiced simultaneously. These variants are working as threats towards harmonization of accounting practices. However, the profession has also witnessed some improvements in recent years in the process of global convergence putting some ray of hope. International and even local standard setting bodies have come up with projects of harmonization and in most of the cases became successful. The day is not far away when we will observe that accounting world is controlled and guided by a single set of standards giving it a status of legal discipline in true sense. The paper focuses on this harmonization issue, its current status, challenges with special reference to Indian perspective. Keywords: Harmonization of Accounting Standards, International Accounting Standards, International Financial Reporting Standards, Generally Accepted Accounting Principles, Securities and Exchange Commission, International Accounting Standards Committe e, Convergence of accounting standards. 1. Introduction Harmonization of accounting standards has become a highly demanded issue of discussion and debate among accounting professionals around the globe. Accounting Standards are the authoritative statements of best accounting practices issued by recognized expert accountancy bodies relating to various aspects of measurements, treatments and disclosures of accounting transactions and events, as related to the codification of Generally Accepted Accounting Principles (GAAP). These are stated to be the norms of accounting policies and practices by way of codes or guidelines to direct as to how the items, which make up the financial statements, should be dealt with in accounts and presented in the annual accounts. In fact, such statements are designed and prescribed to improve and benchmark the quality of financial reporting. They bring about uniformity in financial reporting and ensure consistency and comparability in the data publ ished by enterprises. These are aimed at furnishing useful information to different users of the financial statements, such as shareholders, creditors, lenders, management, investors, suppliers, competitors, researchers, regulatory bodies and society at large. The process of harmonization gives the global community a single entity. The diversity of stockholding doesn’t matter today if the accounting system can generate general purpose financial statements in real sense. Thus, along with the process of globalization, the awareness of investors in capital markets has increased manifold and the size of investors 194 E-mail: [emailprotected] com International Business Research April, 2009 is multiplying. Foreign institution investors (FIIs) are investing in significant volume globally, as also are several Indian companies through GDRs (Global Depository Receipts) and ADRs (American Depository Receipts). Hence, the need for harmonization of accounting standards has been stro ngly advocated globally in order to faster the economic decision-making process. Accounting has already bagged the status of the’ language of the business’ that requires reporting of the affairs in a commonly understandable way. At the World Bank Conference held in 1999, Jules W. Muis aptly states â€Å"†¦. power to control the language of business is important. Standard setters will come ahead as the world grows smaller, and economic independence is no longer an ption but a reality. So it happens that today a good observer can see the preparations of battle for the control of the international language of business slowly unfolds†¦Ã¢â‚¬  In this context, the statement of Harvey Pitt, US SEC Chairman at SEC Conference, (2002) is worth mentioning, â€Å"High quality global accounting standards are needed to improve the ability of investors to make informed financial decisions. Companies must keep pace with this progress in order to promote and protect their business credibility in the international market place. It is for this reason that the convergence of accounting standards is so important. The process of convergence is accepted as the key factor to implement a single set of accounting standards across the globe. The paper follows a scholarly search approach to discuss the recent status of harmonization in accounting practices. 2. Objectives The objectives of current study are very straight forward. The very basic issue is to explain the need of harmonization in practices. Later on, it focuses on the regulatory authorities who are working actively to bring the convergence into practice. The paper also presents the success stories in the process of harmonization with the challenges ahead. Indian status has been addressed separately to report the situation of a developing county. 3. Rationales of Harmonization of Accounting Standards To allow the gains from the global economy to be fully realized, it is argued that accounting poli cy should be standardized among nations. This harmonization of accounting standards will help the world economy in the following ways: by facilitating international transactions and minimizing exchange costs by providing increasingly perfect information; by standardizing information to world-wide economic policy-makers; by improving financial markets information; and by improving government accountability. However, some specific points are presented below addressing the rationality of harmonization. A harmonization of accounting policy would help provide a level playing field globally. Regulators and auditors will be receiving the same information, facilitating the evaluation process. In the absence of free trade, international accounting standards will allow nations tariffs, quotas and other trade restraint mechanisms to be more accurate and less risky for those engaged in trade. Investors and managers will be able to make more valuable decisions. World resources will be bett er managed and allocated. The recent expansion of international capital markets and availability of instantaneous global communication have placed on accounting the onus to provide useful and comparable information across international boarders (Rivera, 1989). On many stock exchanges, currently, foreign listings are a large percentage of total listings (https://www. fibv. com). As per ICAI estimates, 20% of total listing on New York Stock Exchange (NYSE) is of foreign origin. In case of London Stock Exchange, this is 16% and in Luxembourg, the percentage is 82%. On 12 March 2002, the European Parliament voted overwhelmingly in favor of the EU Commission’s proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board (IASB) in their consolidated financial statements starting no later than 2005. Over 7,000 EU listed companies are directly affected by this proposal (Samir, 2003). The rapid growth of international trade a nd internationalization of firms, the developments of new communication technologies, and the emergence of international competitive forces is perturbing the financial environment largely. Under this global business scenario, the residents of the business community are badly in need of a common accounting language that should be spoken by all of them across the globe. A financial reporting system of global standard is a prerequisite for attracting foreign as well as present and prospective investors at home alike that should be achieved through convergence of accounting standards (Hati and Rakshit, 2002). ICAI president K. S. Vikamsey (2001) is of opinion that ‘People who invest overseas naturally want to be able to keep track of the financial health of the securities issuers. Convergence of accounting standards is the only means to achieve this. Only by talking the same language one can understand each other across borders. ’ With the absence of harmonization in accounting standards the additional cost of financial reporting along with the difficulties that multinational groups faces in the manner in which they undertake transactions becomes critical. It is quite possible for a transaction to give rise to a profit under one accounting standard, whereas it may require a deferral under another standard. Thus, multinationals working in both the US and the UK face a good deal of trouble to prepare consolidated financial statements. When a multinational company has to report under the standards of both of the 195 Vol. 2, No. 2 countries it might lead to some extremely odd results. For instance, International Business Research Daimler Benz, who was the first German to secure stock market listing in the United States, reported a net profit of DM 158m for the six months to June 1998 based on German GAAP. The U. S GAAP reconciliation statement revealed that the company had incurred a loss of DM. 949m. Similarly, British Telecom Inc. reported a net profit of ? 1767 for the year ended 31-3-1994 under the UK GAAP but under the US GAAP reconciliation, the net profit reduced to ? 1476. Harmonization is not an end by itself, but it is a means to an end. Adoption of different accounting standards causes difficulties in making relative evaluation of performance of companies. This phenomenon hinders the valuation and consequently the decision making process. There are numerous instances in India and around the world of bad accounting practices leading to corporate failures. Corporations wish non-recurrence of another Enron and like. Another significant benefit that is expected to accrue from global convergence of accounting standards relates to cross–boarder mergers and acquisitions facilitation. Last though not the least, it improves the quality of financial reporting throughout the globe. 4. Institutional Efforts of Harmonization A number of international organizations are working to reduce the differences in accou nting standards between nations and trying to eliminate all necessary differences (Nair and Frank, 1980). The concept of convergence of accounting standards relates back to 19th century when the idea of â€Å"International Accounting Standards† was germinated in the first International Congress of Accountants held at St. Louis in 1904. Again in 1957, when 7th International Congress of Accountants held in Amsterdam, Mr. Jacobkraayenhof, spoke on the need of international accounting cooperation and standardization. Latter in 1966, discussions were made among the various professional bodies like the Institute of Chartered Accountants of England and Wales, Canadian Institute of Chartered Accountants and Association of the Institute of Certified Public Accountants of America. The discussions were led by Sir Henry Benson, the then President of the Institute of Chartered Accountants of England and Wales and ultimately a study group was ormed to conduct comparative studies on the accounting thoughts and practices among participating countries. It conducted about twenty studies on accounting and auditing topics during its eleven years lifetime. Ultimately, the senior officers of the study group decided to establish international standards. The meeting was held in 1972, and in the 10th International Congress of Accountants at Sydney, the International Coordination Committee for Accounting Profession (ICCAP) was formed to lay the groundwork for the establishment of a formal organization for the International Accounting Standards. The International Accounting Standards Committee (IASC), now International Accounting Standards Board (IASB) came into existence as a result of an agreement by 16 accounting bodies representing 9 nations, i. e. , Canada, Australia, France, Japan, Germany, Mexico, Netherlands, United Kingdom and the United States of America on 29th June 1973, with its secretariat and head quarters at London (https://www. iasplus. com). At present IAS C has 153 accounting bodies representing 112 countries. It has so far issued 41 standards to harmonize the diverse accounting standards and policies at present in use in different countries. Barring Canada, Japan and the US, all countries have accepted these standards. The Organization for Economic Co-operation and Development (OECD) has approved a code of conduct for multinational enterprises for harmonization of national and international bodies. The UN Commission on Transnational Co-operation made efforts to establish disclosure standards for multinational corporation operating in the Third World Countries. The Accountants International Study Group (AISG) publishes fifteen comparative studies in order to harmonize financial accounting practices. The international Federation of Stock Exchanges has recommended that its members make compliance with the IASC accounting standards as a condition for listing stock (Most, 1984). These are undoubtedly some milestones on the way of h armonization. 5. Fast Facts in the Process of Convergence The International Accounting Standards Committee (IASC), constituted in 1973 has passed through many phases of its journey to come to this present stage. It is felt pertinent to discuss all these here briefly for the knowledge of our esteemed readers. In the year 1995, IASC entered into an agreement with International Organization on Securities Commission (IOSCO) on a mission to complete â€Å"comprehensive core set of Standards† that could be used for cross-boarder and national listings. In fact, this was due to growing recognition of the need for global accounting standards. To give proper direction on how to interpret these standards led to the setting up of the Standards Interpretations Committee (SIC) in 1997. In December 1999, the board of the International Accounting Standards Committee has approved proposal to make changes in the structure of the committee with a view to achieve global convergence. On May 2000, one most important breakthrough was reached when the International Organization on Securities Commission (IOSCO) accepted 30 core International Accounting Standards. This backing by IOSCO for the use of International Accounting Standards by member stock exchanges led to the acceptance and recognition of the 196 International Business Research April, 2009 International Accounting Standards Committee (IASC) as a worldwide standard setter. Further, it was followed by the reformation of IASC to International Accounting Standards Board (IASB) in 2001. Consequently, IAS is now renamed as International Financial Reporting Standards (IFRS), have brought into limelight. Consequently, in the same year the US Securities and Exchange Commission (SEC) suggested the acceptance of IAS for use in cross-border listings in the US, without reconciliation to results under the US-GAAP (Madan, 2002). In 2001, the international fraternity of accountants took stock of the situation and constit uted the International Accounting Standards Board (IASB) to evolve and prescribe norms for treatment of several items in the preparation and presentation of financial statements. IASB adopted all the 41 standards issued by the IASC till 2001. These standards were thoroughly revised and updated in view of the changes in industry and the need for rationalization. In October 2002, a Memorandum of Understanding (MOU) was signed between the IASB and the FASB, the two major players in the accounting standards arena, which is well known as Norwalk agreement. The two grand bodies agreed to put their best efforts to make their financial reporting standards fully compatible. The Norwalk agreement was welcomed throughout the accounting circles including the Securities and Exchange Commission (SEC). The International Financial Reporting Interpretations Committee (IFRIC) was constituted to replace the SIC. This committee meets periodically to discuss and spell out their interpretations. It de als with matured as well as emerging issues. The former are those covered by existing standards but not satisfactorily practiced, and the latter are new topics relating to an existing IAS but not considered while developing the standard. The last milestone in the process of convergence was done on 12 March 2002, when the European Parliament voted overwhelmingly in favor of the EU Commission’s proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board in their consolidated financial statements starting no later than 2005. This put an â€Å"end to the current Tower of Babel in financial reporting†. This decision also seems to have placed IAS firmly in the driver’s seat as the eventual global standard. Canada, Australia, and a number of other countries have announced intention to adopt IAS. United States, which has shown a preference for maintaining its independent standards setting body for a pretty lon ger period, is evidencing interest in convergence of accounting standards. 6. Present Global Scenario The countdowns to the harmonization of national and international accounting standards and an improvement in the quality of financial reporting at a global level are best tracked chronologically. The current world scenario on the subject of harmonization gets going on 12 March 2002, when the EU Commission directed all European companies trading in the European Securities Market to adopt IAS in 2005, and all non- European companies (following US GAPP or any other standards) up to 2007. In June 2004, the Australian Accounting Standards Board (AASB) had issued standards and interpretations that all accounting standards of Australia that are equivalent to International Financial Reporting Standards (A IFRS) must be adopted from 2005 in their country. Many countries like Korea, Barbados, Trinidad and Tobago, Zimbabwe, Mongolia, Malta, and Uganda are adopting IAS. The information ab out accounting principles applicable in Syria and Tunisia indicates that they are similar to international accounting standards. At present, all companies and banks in Russia are required to prepare their financial statements in accordance with IAS. New Zealand’s Accounting Standards Review Board (ASRB) and Financial Reporting Standards Board (NZ FRSB) have adopted 36 new accounting standards and 12 interpretations in January 2005. And these formed New Zealand’s equivalent of the International Financial Reporting Standards (NZ IFRS). It is going to implement IASB standards with effect from 1st January 2007. Hong Kong is an important international financial hub. Its stock market ranks second largest in Asia and eight largest in the world in terms of market capitalization. The Hong Kong Institute of Certified Public Accountants (HKICPA), the standard setting body of Hong Kong has been pursing the policy of aligning its standards with IAS since the early 1990s. Most re cently, HKICPA has further committed time and resources to support convergence. Philippines have also adopted national standards that are identical to IFRS from 2005. Singapore has adopted many accounting standards from IFRS that essentially word for word. Now these are known as Singapore’s equivalents of IFRS (S IFRS). Japan, the major player in the global capital market and the second largest capital market in the world, is a strong supporter of IASB. The Japanese Institute of Certified Public Accountants is now working in collaboration with the IASB to make the Japanese standards essentially equivalent to international standards. Japan too has undertaken a joint project in collaboration with IASB to remove the differences between Japanese Accounting Standards (JAS) and IFRS by January 2005. 197 Vol. 2, No. 2 International Business Research The Canadian Accounting Standard Board (CASB) has also announced its intention to adopt International Financial Reporting Standar ds (IFRS) in five years. Canada’s decision to adopt IFRS means that out of original G4 nations, US is the only member that has not gone over to international standards. In Egypt, Egyptian Accounting standards have prepared to comply with international accounting standards except for certain minor differences to adopt Egyptian economic environment. Therefore, all companies listed in the Cairo Stock Exchanges must follow IAS. Kuwait adopted IAS as its national standards. Therefore, all Kuwaiti companies are following IAS for the purpose of listing. All companies in Jordan, both domestic and foreign, listed in the Amman Stock Exchange must follow IAS. However, in Turkey, oreign companies may follow any one out of three standards, such as, International Accounting Standards, UK GAAP and US GAPP for listing in Istanbul Stock Exchange. In the Middle East, most of the countries have welcomed the International Accounting Standards. For cases in point, Bahrain, Qatar, Lebanon, and Oman are considering IAS as the replacement to their domestic standards. Of course, Iran and Israel had shown reluctance for the use of International Accounting Standards. In Iran, all companies to be listed in Iranian Stock exchange must have to follow Iranian accounting principles. Similarly all companies must have to follow Iranian accounting principles, if they want to be listed in Tel Alive Stock exchange. On January 1, 2007, more than 1,100 Chinese companies switched to new accounting standards that brought their books in line with international norms. From next year, the companies will have to apply a new set of 38 standards, under the China Accounting Standards System, that are basically in line with IASB (International Accounting Standards Board) norms. But, there is far more at stake than improving accounting practices at China’s listed firms. Chinese companies are increasingly looking overseas for funds and acquisitions. Adopting international standards will make this easier by increasing their transparency and credibility. In Bangladesh, the Institute of Chartered Accountants of Bangladesh (ICAB) set standards for the country through its Technical and Research Committee. Till date, it has adopted all eight IFRSs and twenty six IASs. In terms of standards, the gap between IASs and the standards as followed in Bangladesh is insignificant though some national laws give contradictory prescription in single situation. Another milestone reached by Bangladesh is that it has enacted the Financial Reporting Act 2008 to control financial reporting activities and, at the same time, to do the watchdog function of the accounting and auditing profession that will further strengthen the harmonization process. From above deliberations, it can be believed at this moment that, the IOSCO’s endorsement of the IASC standards has paved the way for unification of accounting standards globally and emergence of the true artificial language designed f or global use in the field of accounting (Srkant, 2005). Today the world of accounting feels that International Accounting Standards should be that language, as it is the only set of standards that has been prepared through wide international consultations and participations. 7. What will happen if USA does not adopt IAS? Now it is realized that, barring very few, almost all countries of the world are interested to follow IAS as their accounting standards. USA is the only main country reluctant to adopt it. Now question arises what will happen if super-power of the world and a highly developed economy like USA does not adopt IAS? Executive search firm, Russell Reynolds’ survey of chairmen across 145 European companies has found: (a) over half the chairmen of companies with US listings said they would consider de-listing because of Sarbanes-Oxley, in spite of the difficulties in taking shares off the US exchanges; (b) 70% of those heading companies not yet listed in the US said Sarbanes-Oxley would dissuade them from seeking a US listing. With the relatively tighter regulation in the US, several large companies are understood to be evaluating other capital markets that accept IFRS (Memani, 2006). While such situations provide an opportunity for IFRS to flourish, it would still be inappropriate to stay limited to that perspective. This is because IFRS stands a fair chance on its own, with its acceptance by EU, and also given the fact that many countries have traditionally followed IFRS or IFRS-inspired national accounting standards. 8. Harmonized Accounting Standards: Issues and Challenges In spite of all, achieving global convergence in accounting standards is not an easy task. There are a number of issues to overcome. First of all, there seems to be a reluctance to adopt the International Accounting Standards Committee (IASC) norms in the US. This is definitely a problem. The US is the largest market and it is important for IASC standards to be harmonized with those prevailing there. The US lobby is strong, and they have formed the G4 nations, with the UK, Canada, and Australia (with New Zealand) as the other members. IASC merely enjoys observer status in the meetings of the G4, and cannot vote. Even when the standards are only slightly different, the US accounting body treats them as a big difference, the idea being to show that their standards are the best. However, except US all other members of G4 has adopted the IAS more or less to some extent. 198 International Business Research April, 2009 Second, accounting standards have been developed in different countries under different legal, economic, social and cultural environments. For this reason there exists such diversity in accounting standards among the countries through the globe. If convergence is to be achieved, it is first necessary to arrive at an agreement as to the central objective of financial reporting. The IASB standards are oriented to serve the needs of investors and capital markets. Countries that have a different financial reporting philosophy would find it extremely difficult to harmonize their domestic standards with International Financial Reporting Standards. Third, the quality of financial reporting depends on the quality of accounting standards as well as the effectiveness of the process by which those standards are implemented. Adequate regulatory and other supports are necessary to ensure proper implementation of standards. Implementation of accounting standards is not an easy task. In spite of convergence, there is no assurance that they will be implemented with same amount of vigor in every jurisdiction. Last, convergence of accounting standards with international approach will inevitably raise the questions of rules versus principles. IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days. One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time. Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth. . Status of Indian Accounting Standards India is a member of IASC. The Institute of Chartered Accountants of India (ICAI), the apex body of accounting and auditing, constituted an Accounting Standards Board (ASB) on April 21, 1977, to pronounce standards on various items of the financial statements. The current Indian accounting standards are of good quality in most instances and in fact, are practically the same as IASs. The statutory audit was the only enforcement mechanism till 1999. It was in 1999 when the Government of India constituted the National Advisory Committee on Accounting Standards (NACAS), an advisory body on accounting standards by inserting Section 210A in the Companies (Amendment) Act 1999. So far, the NACAS has advised the adoption of 27 accounting standards developed by ASB. In support of its commitment to adopt IAS; the ASB is examining the various standards revised by IASB to initiate revision in its corresponding. This Board has been releasing standards from time to time. Certain of the standards have also been revised/deleted/curtailed in the light of new and additional standards as well as the experience of the industry. Moreover, the Board has also prepared a comparative statement listing the IAS with corresponding Indian Accounting Standards, and also the standards which are irrelevant in the context of present economic and business scenario (Chowdhury, 2000). Till now, 29 Accounting Standards have been issued by the ICAI as against the 41 International Accounting Standards. There are also five International Financial Reporting Standards (IFRS). In India, since the ASB is not yet functional, the accounting standards as pronounced by the ICAI are adaptable by every entity whose financial statements are subject to audit. 10. Grounds of Diversity between Indian Accounting Standards and IAS India is slowly entering into the arena of accounting standards. B ut the progress of formulation of accounting standards has been very slow as compared with the developments at international levels. However, some of the accounting standards in India conform to the International Accounting Standards. Still there are significant variations between these two. Efforts are on to counterpart Indian accounting standards with the IAS. A study of their variations would be crucial for bridging the gaps (Reddy, 2000). For India, the multiplicity of standard setters leads to delay and lack of direction. The increased complexity of the fair valuation models as prescribed by international standards requires extensive valuation/objective professional judgments, integrity and uniformity of approach, which may not be easily achievable across all countries—particularly in the emerging economies like India. It may be noted that in several important areas, when the Indian Standards are implemented, the accounting treatment in these areas could lead to di fferences in the restatement of accounts in accordance with IAS. Some of these areas include: a) Consolidated financial statements, b) Accounting for income taxes, c) Financial Instruments and d) Intangible Assets. Another reason for the prevailing divergent accounting practices in the Indian Accounting Standards is the provisions of 199 Vol. 2, No. 2 International Business Research he Income Tax Act 1961 and Indian Companies Act 1956. They do not go together. Sometimes, the prescriptions are contradictory on a similar issue. 10. 1 Company law and Accounting Standards In India, though accounting standards setting is presently being done by ICAI, one could discern a tentative and halfhearted foray by company legislation in to the making of accounting rules of Measurement and reporting. This action by itself is not the sore point but the failure to keep pace with the changes and simultaneously not allowing scope for some one else to do it is disturbing. A study of the requirement o f company law regarding the financial statements reveal several lacunae like earning per share, information about future cash flows, consolidation, mergers, acquisitions etc. 10. 2 Income Tax Act and Accounting Standards The Income Tax Act does not recognize the accounting standards for most of the items while computing income under the head Profits Gains of Business or Profession. Section 145(2) of the I. T. Act has empowered the Central Government to prescribe accounting standards. The standards prescribed so far constitute a rehash of the related accounting standards prescribed by ICAI for corporate accounting. On a close scrutiny of these standards one is left wondering about the purpose and value of this effort. Examples are application of prudence substance over form, adherence to principles of going concern etc. 10. 3 Other regulations and accounting standards In respect of banks, financial institutions, and finance companies the Reserve Bank of India (RBI) pronounces pol icies among others, revenue recognition, provisioning and assets classifications. Similarly the Foreign Exchange Dealers Association (FEDAI) provides guidelines regarding accounting for foreign exchange transactions. Since the Securities Exchange Board of India (SEBI) is an important regulatory body it would also like to have its own accounting standards and in fact, it has started the process by notifying cash flow reporting format. It is also in the process of issuing a standard on the accounting policies for mutual funds. It appears as if several authorities in India are keen to have a say in the matter of framing accounting rules of measurement and reporting. The tentative and half-hearted legal and regulatory intervention in accounting in India has come in the way of development of robust, continuously evolving and dynamic accounting theory and standards (https://www. icai. org). In spite of this, India’s adoption of IAS is inevitable. When the whole world is adop ting one language, it will be simply impossible on the part of India to hold it out for a too long period. 11. The Conclusion Harmonization is the process by which differences in practices among countries are reduced (Doupnik, 1987). The case of harmonizing accounting practices and principles at the international level is stronger today that it has ever been (McComb, 1982). Even, the IASC itself is concerned with removing unnecessary differences in accounting principles and practice throughout the world (McComb, 1982). Overwhelmingly, the harmonization of accounting practices suffers from a lack of synchronization between the issuance of standards at the national level in different countries and the formulation of standards by the IASC (Rivera, 1989). At the same time, both success and failure exists in the process of harmonization. For example, the American Institute of Chartered Accountants (AICPA) adopts the view that US GAAP being superior to IASs and its member must neces sarily comply with the former (Most, 1984). As we know that it is an age of globalization, there is no conceptual boundary among the nations. And this is not difficult at all to choose superior standards through the current process of setting the standards. The attainment of a single set of accounting and reporting standards is the demand of the time. We will fall behind if this harmonization process takes more time. Many of the initial hurdles in the process of harmonization have been overcome and much progress towards convergence of accounting principles and procedures among countries has already been achieved. Convergence initiatives are now working much more effectively than ever before. Differences are still there but they are narrowing. It is expected that the pace of progress in the sphere of convergence will accelerate further in the coming years. In Indian perspective, it will continue to adopt IASs/IFRSs in the near future with few modifications to cater to the requi rements of local climate. Setting IFRS under new regulatory framework is also a notable success in harmonization. IAS permits some alternative practices that has been reduced in IFRS to make the prescription common to all so that following same standards cannot generate varying practices. We expect that this process will ultimately set new benchmark for achieving harmonization in both national and international level. References Chowdhury, A. K. (2000). Compliance with accounting standards in India, why and how? Management accountant, ICWAI, March 2000. 200 International Business Research April, 2009 Doupnik, T. S. (1987). Evidence of International Harmonization of Financial Reporting. International Journal of Accounting, 23(1), 12-27. Hati, W. J. and Rakshit, D. (2002). Integrating accounting standards — A step towards harmonization. Management accountant, ICWAI, May 2002. https://www. fibv. com (Retrieved on 19. 05. 2007). https://www. iasplus. com (Retrieved on 12. 7. 2 007). https://www. icai. org/resource/o_ac_standard. html (Retrieved on 27. 09. 2007). Madan V. (2002). Re-Statement under US GAAP. India Infoline Newsletter, IMT Ghaziabad. McComb, D. (1982). International Accounting Standards and the EEC Harmonization Program: A Conflict of Disparate Objective. International Journal of Accounting, spring, 35-48. Memani, R. (2006). Accounting a Milestone for Global Markets. The Financial Express, July 27, 2006. Most, K. S. (1984). International Conflict of Accounting Standards, A Research Monograph, No. 8. The Canadian Certified General Accountants Research Foundation. Reddy, K. R. (2000). Accounting standards and Gaps in Practices in India. Management accountant, ICWAI, April 2000. Rivera, J. M. (1989). The Internationalization of Accounting Standards: Past Problems and Current Perspectives. International Journal of Accounting, 24(4), 320-342. Samir, M. S. (2003). Harmonization of Accounting Standards. Chartered Accountant, ICAI, January 2003. Srkant, S. (2005). Accounting Standards – will the World be talking same language? Chartered Accountant, ICAI, February 2005. 201

Bashar Hafez al-Assad The Syrian Uprising Review

The Syrian Uprising Introduction The political unrest that has been witnessed in Syria since 2011 is anticipated to result in significant changes in the landscape of the Middle East (Al-Saleh White, 2013). Most of the changes are expected to be negative and with far-reaching consequences not only for Syria but also for the governments of other countries whose rule is likely to challenged in accordance with the outcome of the Syrian uprising. The current Syrian president, Bashar al-Assad, is becoming separated following the decision of Saudi Arabia and Turkey, which are considered the mightiest countries in the Middle East region, to harden their position against the current Syrian president due to him using violence against the Syrian citizens who are protesting against the government.

Hamlet, By William Shakespeare - 1088 Words

Shakespeare writes in a way that is difficult to understand for anyone that speaks the modern language. His story Hamlet is understood through the emotions felt by his characters. Hamlet is the main character who is conflicted with revenge and conspiring friendships. Hamlet returns home from Germany for his father’s funeral only to find far more troubling things. Hamlet is a conflicted character but that doesn’t stop him from knowing what he wants. Revenge is the main cause of his confliction but with great reason, which is important to understand about this play because it helps explain all the betrayal and tragedy. Hamlets father was king married to Queen Gertrude but Hamlet had to return home to attend his funeral. He was a loving son; mourning, only to figure out his mother (the queen) had already married once more. The Queen’s new husband is King Claudius who is Hamlets uncle and the deceased King’s brother. This betrayal was like none other in Hamle t’s eyes. He knew right anyway from a feeling that Claudius was responsible for King Hamlet’s death. Hamlet even worried and sometimes assumed that his mother was part of the planning or even killing of his father. Returning home immediately became about getting revenge on the people that hurt his family and even in some cases that meant his mother. Hamlet was a smart man and very cunning but in the end it doesn’t work out for anyone. When family is taken away from their loved ones it can cause mayhem and ciaos. ThisShow MoreRelatedHamlet, By William Shakespeare880 Words   |  4 PagesWilliam Shakespeare is praised as the pioneering English poet and playwright whose collection of theatrical works is regarded as the greatest artistic value throughout the history of English literature. Shakespeare delved into the spiritual and mental component of humanity and the consequences that arise from this human spirit when it is disputed. 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A result from this isolation leads Hamlet to become melancholy. Hamlet struggles with suicidal thoughts, wants to kill King Claudius, and is distraught over his mother’sRead MoreHamlet, By William Shakespeare846 Words   |  4 Pagesalways been a contemplative topic. In Hamlet, the main character Hamlet thinks to himself about suicide. Hamlet was written by William Shakespeare. Shakespeare wrote Hamlet between 1599 and 1602. William Shakespeare is one of the greatest playwrights in history. Hamlet is about Prince Hamlet of Denmark who is trying to find out about the death of his father after his father s ‘ghost’ comes to him telling him it was his uncle who had killed him. While Hamlet contemplates suicide he gives his famous

Thomas Saverys Steam Engine

Thomas Savery was born to a well-known family in Shilston, England sometime around 1650. He was well educated and exhibited a great fondness for mechanics, mathematics, experimentation and invention. Saverys Early Inventions   One of Saverys earliest inventions was a clock, which remains in his family to this day and is considered an ingenious piece of mechanism. He went on to  invent and patented arrangement of paddle  wheels driven by capstans to propel vessels in calm weather. He pitched the idea to the British Admiralty and the Wavy Board but met with no success. The principal objector was the surveyor of the Navy who dismissed Savery with the remark, And have interloping people, that have no concern with us, pretend to contrive or invent things for us? Savery was not deterred -- he fitted his apparatus to a small vessel and exhibited its operation on the Thames, although the invention was never introduced by the Navy. The First Steam Engine Savery invented the steam engine sometime after the debut of his paddle  wheels, an idea first conceived by  Edward Somerset, Marquis of Worcester, as well as a few other earlier inventors. It’s been rumored that Savery read Somerset’s book first describing the invention and subsequently attempted to destroy all evidence of it in anticipation of his own invention. He allegedly bought up all copies he could find and burned them.   Although the story isn’t particularly credible, a comparison of the drawings of the two engines -- Saverys and Somersets -- shows a striking resemblance. If nothing else, Savery should be given credit for the successful introduction of this semi-omnipotent and water-commanding engine. He patented the design of his first engine on July 2, 1698. A working model was submitted to the Royal Society of London. The Road to the Patent Savery faced constant and embarrassing expense in the construction of his first steam engine. He had to keep the British mines -- and particularly the deep pits of Cornwall -- free from water. He finally completed the project and conducted some successful experiments with it, exhibiting a model of his fire engine before King William III and his court at Hampton Court in 1698. Savery then obtained his patent without delay. The title of the patent reads: A grant to Thomas Savery of the sole exercise of a new invention by him invented, for raising of water, and occasioning motion to all sorts of mill works, by the important force of fire, which will be of great use for draining mines, serving towns with water, and for the working of all sorts of mills, when they have not the benefit of water nor constant winds; to hold for 14 years; with usual clauses. Introducing His Invention to the World Savery next went about letting the world know about his invention. He began a systematic and successful advertising campaign, missing no opportunity to make his plans not merely known but well understood. He obtained permission to appear with his model fire engine and to explain its operation at a meeting of the Royal Society.  The minutes of that meeting read: Mr. Savery entertained the Society with showing his engine to raise water by the force of fire. He was thanked for showing the experiment, which succeeded according to expectation, and was approved of.   Hoping to introduce his fire engine to the  mining districts of Cornwall as a pumping engine,  Savery wrote a prospectus for general circulation, The Miners Friend; or, A Description of an Engine to Raise Water by Fire.†Ã‚   Implementation of the Steam Engine Saverys prospectus was printed in London in 1702.  He proceeded to distribute it among the proprietors and managers of mines, who were finding at that time that the flow of water at certain depths was so great as to prevent operation. In many cases, the cost of drainage left no satisfactory margin of profit. Unfortunately, although Saverys fire engine began to be used for supplying water to towns, large estates, country houses and other private establishments, it did not come into general use among the mines. The  risk for explosion of the boilers or receivers was too great.   There were other difficulties in the application of the Savery engine to many kinds of work, but this was the most serious. In fact, explosions did occur with fatal results. When used in mines, the engines were necessarily placed within 30 feet or less of the lowest level and could potentially become submerged if the water should rise above that level. In many cases this would result in the loss of the engine. The mine would remain drowned unless another engine should be procured to pump it out. The consumption of fuel with these engines was very great as well. The steam could not be generated economically because the boilers used were simple forms and presented too little heating surface to secure a complete transfer of heat from the gases of combustion to the water within the boiler. This waste in the generation of steam was followed by still more serious waste in its application. Without expansion to the expulsion of water from a metallic receiver, the cold and wet sides absorbed heat with the greatest avidity. The great mass of the liquid was not heated by the steam and was expelled at the temperature at which it was raised from below. Improvements to the Steam Engine Savery later began work with Thomas Newcomen on an atmospheric steam engine.  Newcomen was an English blacksmith who invented this improvement over Slaverys previous design. The Newcomen steam engine used the force of atmospheric pressure. His engine pumped steam into a cylinder. The steam was then condensed by cold water, which created a vacuum on the inside of the cylinder. The resulting atmospheric pressure operated a piston, creating downward strokes. Unlike the engine Thomas Savery had patented in 1698, the intensity of pressure in Newcomen’s engine was not limited by the pressure of the steam. Together with John Calley, Newcomen built his first engine in 1712 atop a water-filled mineshaft and used it to pump water out of the mine. The Newcomen engine was the predecessor to the Watt engine and it was one of the most interesting pieces of technology developed during the 1700s. James Watt was an inventor and mechanical engineer born in Greenock, Scotland, renowned for his improvements of the steam engine. While working for the University of Glasgow in 1765, Watt was assigned the task of repairing a Newcomen engine, which was considered  inefficient but still the best steam engine of its time. He began to work on several improvements to Newcomens design. Most notable was his 1769 patent for a separate condenser connected to a cylinder by a valve. Unlike Newcomens engine, Watts design had a condenser that could be kept cool while the cylinder was hot. Watts engine soon became the dominant design for all modern steam engines and helped bring about the Industrial Revolution. A unit of power called the watt was named after him.

The School Of Management Thought - 752 Words

The Schools of Management Thought In a historical aspect the evolution of management consist of six approaches starting with America’s Industrial Revolution in the late 19th century to the present: Classical, Behavioral, Quantitative, Systems, Contingency and Quality. Before the creation of factories the need for managerial skills was not needed, since products and services were delivered on a small scale and by hand. But with the invention of engines that did not require rivers to make them run, companies started to create factories to produce products in mass quantities requiring a need for more knowledge in the field of management. The Classical Approach The classical approach focuses on task, machines, and systems to perform the necessary task. This approach is broken up and viewed by management in a scientific or administrative manner. Scientific management considers science in all facets of the organization from the selection of employees to the harmony of the employ ees and managers. According to the Harvard Business Review â€Å"the right balance between the â€Å"things of production† and the â€Å"humanity of production,† as the Englishman Oliver Sheldon put it in 1923† (Kiechel, 2012, p. 65). As the quote implies they used science to strike the necessary balance in their organizations to get the desired output. The administrative approach, managers were interested productivity and efficiency from its workers â€Å"it provided a theoretical basis for all managers, noShow MoreRelatedManagement School of Thought1542 Words   |  7 PagesManagement School of Thought:  During the present century, certain schools of management thought have developed. Each school reflects the problems of the period during which they were popular. Herold Koontz was the first who have attempted to classify the various approaches on the management in the schools of management theory. Based on the writings of some of the scholars and Koontz , the management thoughts, have been classified in the following schools of management theory. a) Management ProcessRead MoreStrategic Management Schools of Thought928 Words   |  4 PagesSTRATEGIC MANAGEMENT SCHOOLS OF THOUGHT By Henry Waruhiu ESAMI Henry Waruhiu Digitally signed by Henry Waruhiu DN: cn=Henry Waruhiu gn=Henry Waruhiu c=Kenya l=KE o=ESAMI ou=ESAMI e=hwaruhiu@yahoo.com Reason: I am the author of this document Location: Date: 12/13/11 12:52:31 â€Å"We are the blind people and strategy formation is our elephant† A wealth of information creates a poverty of attention. Herbert Simon, Nobel Laureate Economist SM Schools of thought 1. 2. 3. 4. 5. 6. 7 8Read MoreEvolution of the Management School of Thought4518 Words   |  19 PagesIntroduction The current management theory and practices did not pop out of thin air, they evolved over many years. The evolution of management thought is not clearly understood, but many tried to defined management in different ways starting from the early days. Even before the term management came to be realized it concepts was applicable in most part of the world; in the ancient world the ideas or concepts of sound organizational structure, the concepts management is group activity and other conceptsRead MoreThe Contemporary School Of Management Thought1200 Words   |  5 PagesThe Contemporary School of Management Thought encompasses the complexity of an organization and the diversity of the individuals within the organization. Through different theories such as the systems theory, contingency theory and chaos theory, management can obtain a systematic and successful approach to dealing with the work force and situations that are embodied in such an environment. The rapid changing nature i n today’s organizational environments can be interpreted and accounted for by theRead MoreDifferent Schools Of Thought Of Classical Management Essay1214 Words   |  5 PagesThree schools of thought of classical management in management: Classical theory emphasis on increasing employee efficiency at work. It focuses on increasing employee productivity, specialization of work, centralization of decision making and profit maximization. There are three management the Scientific management theory: This theory was formed by F.W Taylor who is known as father of scientific management. This theory focused on increasing productivity by increasing employee productivity. ItRead MoreTen Schools of Thoughts of Strategic Management1641 Words   |  7 PagesTOPIC: TEN SCHOOL OF THOUGHT OF STRATEGIC MANAGEMENT TEN SCHOOL OF THOUGHT OF STRATEGIC MANAGEMENT 1. The Design School. This school sees strategy formation as a process of conception. Approach: Clear and unique strategies are formulated in a deliberate process. In this process, the internal situation of the organization is matched to the external situation of the environment. Basis: Architecture as a metaphor. In short: Fit! Establish fit! Contributions: Order. Reduced ambiguity. SimplicityRead MoreCurrent Schools Of Thought On Change Management1559 Words   |  7 Pages TASK 1 1.1 The analysis must include consideration of two current schools of thought on change management and how they have contributed to organizational change Kurt Zadek Lewin (September 9, 1890 – February 12, 1947) was a German-American analyst, known as one of the advanced pioneers of social , authoritative, and connected brain research An early model of progress created by Lewin portrayed change as a three-stage process. The primary stage he called unfreezing. It includedRead MoreSchool Of Thought Is Essential School For The Procedure Of Change Management Essay1821 Words   |  8 Pages â€Æ' TASK 1 ïÆ'Ëœ 1. THE DESIGN SCHOOL â€Å"The outline school of thought is essential school for the procedure of change management in any association. The outline school is the procedure of inspecting the internal resources or system for working with the outside environment or with the external associations. By this procedure of contrasting, an association will come to realize that what sort of transforms they have to be carried out in their inner surroundings. There areRead MoreStrategic Management : Strategic Planning847 Words   |  4 Pagesand Wheelen (2011) noted that strategic management has been defined as the set of managerial decisions and actions for determining the long run future of the organization. Here, the set of decisions and actions includes internal and external environmental scanning, strategic formulation (strategic planning), strategy implementation, and evaluation control at all three levels. However, it has learned that origin of business strategy or, strategic management discipline was start ed after the secondRead MoreIntroduction. The Progression Of A Successful Company Relies1508 Words   |  7 PagesIntroduction The progression of a successful company relies on the basic concepts of management be willing and open to change. Galaxy Toys, Inc. operated based on the Classical school of thought, with much success for many years. So why would the new owners shift the philosophy to the Contemporary School of Management Thought? What are the differences between the two? And what does that mean for Galaxy Toys, Inc. employees? The way that employees are handled by their managers has a great impact

Short Story - 906 Words

The lime green walls were covered in various painting, some of which were there to teach the students about love and peace. However, the students were selfish and careless and even oblivious to their surroundings. They prioritized their designated group of friends, being strict and all with who could and couldn’t sit at their lunch tables. It was the same with good treatment and respect, only the most favorable ones received that. (Maybe remove this and change it) With some voices louder than others, the cafeteria seemed to be all over the place. The lunch line was overflowing with hungry scowling faces, seething despair as they waited for their turn to be served by the old lunch ladies. (Add some senses such as smell, maybe even some†¦show more content†¦It represents peace and serenity.† I nodded in deep understanding. There was a moment of silence before Jake spoke up again. â€Å"This place clearly doesn’t have any of that.† I pouted. â€Å"Why do you say that?† He sighed and placed his hands over his face, frustration evident in his voice. â€Å"What is it?† â€Å"Lesly, I haven’t been completely honest with you.† â€Å"Can you elaborate on that?† I asked with a slight hint of humor. He rolled his eyes at me and looked down at his shaky hands. I looked at them too, wondering why he was so nervous all of a sudden. â€Å"People are bothering me lately.† â€Å"Bothering you? In what way?† He gulped. â€Å"Uh... well...† I tilted my head to the side and placed my hand on his reassuringly so that he would trust me. He sqzueezed his eyes shut, contemplating for a bit, then opened them again. We had some sort of staring contest until he uttered a few words under his breath. I only somehow managed to catch what he said perfectly. â€Å"There’s these guys...† – he tugged at the sleeves of us his hoodie anxiously– â€Å"I’m really scared.† â€Å"Is someone hurting you?† I asked. He nodded and kept his eyes on our hands. â€Å"Since when?† I asked softly. Again. The words were left hanging in the air, uncomfortable silence making its way between us. â€Å"It doesn’t even matter.† I looked at him in disbelief. â€Å"It does matter!† â€Å"WhyShow MoreRelatedshort story1018 Words   |  5 Pagesï » ¿Short Stories:  Ã‚  Characteristics †¢Short  - Can usually be read in one sitting. †¢Concise:  Ã‚  Information offered in the story is relevant to the tale being told.  Ã‚  This is unlike a novel, where the story can diverge from the main plot †¢Usually tries to leave behind a  single impression  or effect.  Ã‚  Usually, though not always built around one character, place, idea, or act. †¢Because they are concise, writers depend on the reader bringing  personal experiences  and  prior knowledge  to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words   |  5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words   |  8 PagesShort story: Definition and History. A  short story  like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), â€Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.† In the Cambridge Advanced Learner’s DictionaryRead MoreShort Stories648 Words   |  3 Pageswhat the title to the short story is. The short story theme I am going conduct on is â€Å"The Secret Life of Walter Mitty’ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words   |  5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories â€Å"Miss Brill† and â€Å"Frau Brechenmacher attends a wedding† written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words   |  6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words   |  6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words   |  7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words   |  7 PagesThe short stories â€Å"The Idol† by Adolfo Bioy Casares and â€Å"Axolotl† by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In â€Å"Axolotl†, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words   |  6 Pages The End. In the short story, â€Å"Emma Barrett,† the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events

Media Is Always On Verge Of Transformationâ€Myassignmenthelp.Com

Question: Discuss About The Media Is Always On Verge Of Transformation? Answer: Introducation Media is always on verge of transformation and hence it becomes very important to have the knowledge of the terminology of the multiple platforms that media possess. This situation is often known as forms of media convergence (Schivinski and Dabrowski 2016). While discussing about cross media one more form that needs consideration is Transmedia as they both are two important platforms of media. The real idea about the duo is unknown to many. Kevin Moloney defined the duo as, Cross media has many channels but focuses on one main story and Transmedia too has one story but has the story in many forms, which makes it many stories and covers many channels. About cross media a specific quote can be stated which is narrated by Monique de Haas. In his words, cross media is a communication in which a storyline guides the recipient from one medium to the other. This means that in case of cross media the user finds out a way to cover the diverse media platforms and obtain the relevant information about the content. The difference of cross media with Transmedia is that Transmedia has entrance to many channels offering a unique way to summarize and gather information. Transmedia is a form of rich media that provides its content on various Business platforms and comes up with a new story. Each of the medium or channel it covers updates and expands the narration in a broader and unique way providing the audience with the opportunity for exploring the story. However, Cross media does not expand the narration but it provides the same information about the story in different forms. This is a form of adapting the same to a new platform by not changing its meaning (Klastrup and Tosca 2015). Media is a form of storyteller and includes the application of pictures, images, audios, graphic and illustration and many others. The channels that it uses are radio, television, newspaper, websites and recently the mobile websites. As there are many channels of media cross media implements the use of those forms in different aspects. Cross media depicts its originality from the advertising industry and what it implies is the narration of the same information in the various channels of media. Journalism has many examples of cross media since its beginning. In the year of 1970, Coke first initiated the aspect of cross media ownership in television (Swart, Peters and Broersma 2016). The first agencies of journalism like the Reuters and the associated press is still seen following the cross media aspect by narrating the same story to the world in different forms. The story in all the channels remain the same but what changes is the form of the narration including more photos, graphics and illustration. Many agencies perform the same cross media factor on a regional level and in this form they are able to distribute the aspect of investigative journalism in a more wider way. Cross media utilizes the different channels in different way but for the same story. Cross media uses channels to, directly reach to the audience about the story in a broader way. Cross media along with Transmedia and the other forms of media provides the journalism of the present world with the flexibility of using many channels to cover one story (Tenenboim-Weinblatt and Neiger 2015). Cross media is actually the use of the same media in a new and innovative way and is not only dependant on the advertising sector but also aims to reach directly to the audience. This sector introduces many multimedia services such as radio, television, and internet and in the recent context the mobile application. In the present technological era, the audiences are seen to control the media (Swart, Peters and Broersma 2016). They are the one to choose which content they want to see and get the information from and the cross media takes the chance of this opportunity and visualize or narrate the content in various channels so that they can have the audience in every channel. It is obvious that every channel has their target audience and cross media uses every channel in a different form (Franklin 2014). Cooperation among the channels and the specialist is also an integral part of the cross media. Innovation and technology are two main tool used by cross media and cross media allows t he distribution of the content of one story in a form of multi channeling. Presently the media channels identify the content and then chose the definite media that will be appropriate for the story (Nielsen and Schrder 2014). Cross media is not directly linked to the technical concept but it has relevance to the technical concept. Cross media is an effective means to accomplish communication goals but it also works as an implication of the communication goal in a required channel (Bjur et al. 2014). The advantages of cross media are that it increases the efficiency of the story, news or information and it strings many channels along with each other. Cross media takes care that the utilization of the different channels is done based on its qualities. These increase the domain of the information and maximize the impact of the same in the target audience. However, it must be noted that in every case the use of many media channels does not imply cross media concept but it is only under the cross media concept when the media are used keeping their qualities in mind along with the participatory attitude from the audience. The cross media concept also entails the brand awareness factor and intensifies the experience of the audiences by placing the same product in a different context. There are four levels of cross media; firstly, it provides the same information on diverse platforms. management, it has an original content along with the production. Thirdly, this aims at increasing the awareness of the audience towards a single story. Lastly, it creates an environment for the audience so that they can visualize or hear the same thing over many channels and help them create their own way of experience among the other ways (Watson and Hill 2015) References: Bjur, J., Schrder, K., Hasebrink, U., Courtois, C., Adoni, H. and Nossek, H., 2014. Cross-media use: unfolding complexities in contemporary audiencehood. InAudience transformations: Shifting audience positions in late modernity(pp. 15-29). Routledge. Franklin, B., 2014. The Future of Journalism: In an age of digital media and economic uncertainty. Klastrup, L. and Tosca, S.P., 2015. Cross-Media Analysis: An Experience-Centered Approach. InUsers Across Media. Nielsen, R.K. and Schrder, K.C., 2014. The relative importance of social media for accessing, finding, and engaging with news: an eight-country cross-media comparison.Digital journalism,2(4), pp.472-489. Schivinski, B. and Dabrowski, D., 2016. The effect of social media communication on consumer perceptions of brands.Journal of Marketing Communications,22(2), pp.189-214. Swart, J., Peters, C. and Broersma, M., 2016. Navigating cross-media news use: Media repertoires and the value of news in everyday life.Journalism Studies, pp.1-20. Tenenboim-Weinblatt, K. and Neiger, M., 2015. Print is future, online is past: Cross-media analysis of temporal orientations in the news.Communication Research,42(8), pp.1047-1067. Watson, J. and Hill, A., 2015.Dictionary of media and communication studies. Bloomsbury Publishing USA.