Research Paper on World History Essay Example

Research Paper on World History Essay History of Wars Introduction The historical period following the World War II is considered to be quite controversial, and often it is criticised, but it is very important to realize the processes that took place in the world at that epoch to better understand the entity of the Cold War and its causes. It is obvious that international policy of two superpowers in the post-war period led to the Cold War, which divided the world into two hostile parts and kept the population of the whole planet under the threat of the World War III, though the latter possibility was rather hypothetical, such a situation, nonetheless, led to the global confrontation of two superpowers, of two political and socio-economic systems. The post-war era seems to be quite fresh in memory of many specialists and this is why erroneously it is considered to be quite easy to analyse but in actuality the situation is absolutely different and what is probably the most difficult and hidden from the public is the policy and real intention of the USSR headed by Joseph Stalin, a notorious figure in the world history who was perceived as a hero, a rescuer of the nation and, in contrast, as a monster that created a machine using millions of people for its own goals. It is why this research paper will be mainly focused on Stalin’s policy from the end of the World War II till the Korean War. It is particularly important to analyze the choices made by Stalin in his policy, his reasons and the alternatives he had. The post-war reality Speaking about Stalin’s policy after the end of the World War II, it is necessary to analyze the situation in the world in that epoch because it was not only shaped by Stalin and the USSR but also produced a significant impact on its policy and defined the further development of the international policy. We will write a custom essay sample on Research Paper on World History specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Paper on World History specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Paper on World History specifically for you FOR ONLY $16.38 $13.9/page Hire Writer At this respect, it should be pointed out that the end of the World War II led to the clash of interests of two superpowers in the world the USSR and the US. Before there was one common enemy, both countries struggled against but when the Nazi power in Germany has eliminated the winners set their rules of play. Soon it turned to be that only the US and the USSR could be so influential that their policy defined the situation in the whole world while European countries such as the UK or France, were to weakened by the war to remain as powerful as they used to be before. At first glance, there was nothing dangerous in such a situation neither for the US nor the USSR since they had won the war against Germany and after the end of the World War II, there was no apparent threat to them such as fascism. Unfortunately for both the US and the USSR, such a view on the situation in the world was erroneous, and reality was entirely different. In fact, on defeating Germany, the former alliances turned into enemies because of the Communist regime in the USSR, which would be more precisely to name the Stalinist system, was not less threat for the US and other capitalist countries of the world. On the other hand, the US was not less serious threat to the stability of Stalin’s regime in the USSR because the antagonism between the communist regime in the USSR and democratic countries have started long before the beginning of the World War II. In such a situation Stalin, as a leader of the USSR could logically apprehend the intervention of western countries in its affairs both domestic and foreign. Consequently, Stalin’s primary strategically important direction of development and Soviet policy was the prevention of the spread of influence of the US and its western alliances, which were threatening the national security of the USSR. In such a situation Europe, which was in ruin both socio-economic and political, had become an arena of the struggle of two superpowers and gradually such opposition was spread all over the world. Objectively speaking, the end of the World War two marked the start of new era when there was no third power in the world, such as fascist Germany used to be, and the opposition between the US and the USSR defined the policy of both countries and national and strategic interests of both countries were in strengthening its positions and weakening those of the opponent. At the same time it is necessary to realise that for Stalin, as a leader of the USSR that suffered from international intervention after the revolution in Russia of 1917, it was vitally necessary to create a kind of buffer that would make the threat of direct military invasion less unexpected and less probable along with the creation of an alternative to western way of development for the countries that were freed from fascist occupation and their future was still obscure. In fact these countries, primarily European ones, had become the first strategic point of the growing opposition between the USSR and the US for they were too weak to resist to either US or Soviet intervention or socio-economic and political influence and at the same time they also were the desired countries to control by the superpowers since they created the basis for further international expansion of both countries because there remained no real alternatives in the world for weak states but to choose either the US or the USSR as an alliance. In such a way the more unions the US or the USSR acquired, the more influential they would be in international policy and more secure their national interests were. Stalin’s post-World War II policy and its alternatives Naturally, the reality of the general situation in the world and international circumstances defined the strategic choices made by Stalin from the end of the World War II till the Korean War. Obviously, the choices made by Stalin as a leader of one of the two superpowers may be criticised or justified but what is really important from the historical and strategic point of view is to analyse what made him act in the way he did, what the reasons for his choices were, and whether there were possible alternatives or not. First of all, one of the primary strategic goals of Stalin after the end of the World War II was to maintain control in European countries, or at least within the countries neighboring on the USSR. Otherwise, European countries would go under the control of the US. In fact, the countries, which were freed by the USSR from Germany, did not become free. De facto they remained under the influence of the USSR though de jure they could choose any way of further development that they wanted. Actually, hypothetically they could choose either communism by joining the USSR as alliances or democracy, in such a case their alliance should be the US. Apparently, Stalin realized the importance of European countries for the growth of the power of the USSR, and he had to spread the influence of the country he ruled in over a possibly larger number of European countries. This is exactly what he had done within a few years after the end of the World War II. Notably, following the World War II Soviet army â€Å"occupied much of the territory that had been formerly held by the Axis countries† (Parker 1997:176). As a result, there were Soviet occupational zones in Germany and Austria. Moreover, Hungary and Poland were also under practical military occupation. However, the military force of the Soviet Union was not the only way Stalin’s regime influenced countries liberated from German occupation and control. The USSR also widely used socio-economic and political influence on the countries ruined by the war. As a result, the strategic goal to establish control in European countries was achieved for from 1946-1948 communist governments were imposed in Poland, Czechoslovakia, Hungary, Romania and Bulgaria that were amply supported by the communist government in Moscow. At the same time there were also home-grown dictatorships in Yugoslavia and Albania and naturally, they were quite friendly to the USSR, especially compared to the hostile US and other democratic countries. In such a way, Eastern and Central Europe turned to be under the Soviet control, and the Eastern borders of the USSR had been much safer than before due to the great buffer zone represented by its European alliances. Moreover, what was not less important is the fact that communism had started to spread dramatically as the dominant ideology in other European countries that was naturally a great success of the Soviet foreign policy. Obviously the choice made by Stalin in favour of establishing control in the countries liberated by the Red Army from fascists was strategically right from the point of view of increasing the role of the USSR in the international relations and its transformation into a superpower because the Stalinist regime acquired international alliances, even if some of them were not really willing to join such an alliance, and the success in Eastern and Central Europe had made the hopes of Soviet communists to spread Marxism-Leninism ideology throughout the world, nour ished since the Russian revolution in 1917, more realisable than ever before. Moreover, the USSR had eliminated the status of the ‘outcast’ is the only communist country in the world. Probably, one may argue whether it was necessary to spread the USSR control over European countries using all means. In fact, the most obvious alternative that could be suggested to Stalin in such a situation was the refusal from intervention in the national policy of European countries liberated by the Red Army and let the countries decide independently what the way of further development they prefer. Moreover, it is even possible to presuppose that the USSR could get communist alliances without military occupation or any other kind of interventions used by Stalin. At this respect, the example of Yugoslavia and Albania where the communist regimes were home-grown could be very persuasive evidence in favor of this argument. Finally, one may doubt whether the Soviet control was necessary at all and this would prevent the world from the Cold War. Unfortunately, these arguments are not very persuasive, and they were unrealizable in that situation, taking into consideration the ambitions of Stalin and the entity of his regime. First of all, it is evident that Stalin would hardly choose any other way of actions because he simply gets used to totalitarian methods and consequently he would instead choose force and socio-economic and political pressure to become alliances of the USSR rather than diplomatic negotiations with the countries liberated by the Red Army. Furthermore, the idea that the USSR should not intervene in the policy of liberated European countries is rather utopian because, as it has been mentioned above, international alliances in Europe were vitally important for the USSR and stability of Stalin’s regime. Obviously, Stalin remembered well foreign intervention in communist Russia after the revolution of 1917. He could not admit that American or western European countries, which were extremely terrified by the threat of communism, would lose an opportunity to defeat communism on defeating fascism. Consequently, it was quite a natural reaction of the USSR on the potential threat from former alliances in the World War II. Also one should not forget about the ambitions of communists to establish new order throughout the world, and in such a situation the spread of communism in Europe could be interpreted as the first step to the world hegemony of communism. Anyway, on refusing from Soviet expansion, Stalin would risk remaining alone and his country, recovering from the consequences of the war, could face the US as a powerful opponent and the only country possessing the nuclear weapon that could eventually defeat communism in this country.As a result, the strategic goal of Stalin was to establish control and neutralize potentially dangerous states, such as Germany for instance, to maintain personal power and increase the role of the USSR. In such a context, on eventually forming the communist block in Europe in 1948, Stalin could feel safe on western borders, especially when in 1949 the nuclear weapon appeared in the USSR. Nonetheless, there was Asian region which was also quite perspective for the spread of communism and, on the other hand, was potentially dangerous on the condition that democratic forces led by the US establish control in the whole continent. At this respect, he could not fail to support the Communist revolution in China in 1949, which also contributed to the spread of communism in the world and made the position of the USSR stronger and the ruling regime could feel safer since new alliances in the world opposition to democratic countries had appeared. The recognition of communist China by the USSR was probably the last sign which indicated at the fact that â€Å"the relations between the Soviet Union and its former World War II western allies soon broke down, and gave way to a prolonged period of tension and distrust between East and West known as the Cold War† (Parker 1997:369). At this respect, the Korean War was the most visible symbol that the world is divided into two hostile parts. In the case of Korea, the support of the USSR was even more significant than in the case of China and even though one may argue that the Korean War deteriorated the position of the USSR since it provided the possibility to enlarge American military presence in the region its neutrality could hardly have different results. Finally, Stalin could not simply refuse to support communism movement when it was amply supported by China. Otherwise, the USSR would risk losing leadership in the communist movement, at least in Asia. The latter was a potential threat to the USSR as a superpower because its positions, being weakened in Asia, could be weakened in other regions of the world and in addition to opposition to democratic countries the competition with Asian communist states would be added. Conclusion Thus, in conclusion, it is possible to say that the choices made by Stalin were right in the light of the strategic goals he wanted to achieve. Unfortunately, the possible alternatives such as neutrality about China, for instance, were unacceptable for the USSR and the reason is not the abnormal desire of power by Stalin but just a natural instinct and desire to survive. On refusing, from recognition of China, Stalin as a leader of the USSR, would not only acquire a new enemy on its Eastern borders but also split the communist movement in the world which should be as stable as the democratic movement, otherwise communist regimes would not have any chance to win hegemony in the world. Consequently, the USSR had to spread its control over European countries and support amply communist movement in Asia to survive, become more powerful and influential. Otherwise, there would be neither the Cold War nor probably the USSR as a communist state.

Operations Management and Information Systems The WritePass Journal

Operations Management and Information Systems Introduction: Operations Management and Information Systems Introduction:Advantages and Disadvantages of Open-Source Software:Advantages and Disadvantages of Packaged Software:Analysis:Customer Relationship Management Software:Conclusion:ReferencesRelated Introduction: Operations management in the contemporary business environment requires the application of various strategies which enhance reliability, efficiency, and effectiveness in the process of getting goods to the final consumer. An important aspect of operations management includes supply chain management which suggests that it is essential for a firm to be aware of how it will deliver goods to the final consumer and through which channel or mediums. The contemporary business environment requires the use of technology to support operations management and to enable effective communication with various parties in the production and supply chain process (Bonaccorsi Rossi, 2003). Accordingly, this report focuses upon a boutique business by the name of Heelz and is based in England. The business has gradually grown over the years and now amounts to seven stores out of which two are located in Spain. Thus, the business is looking to internationally expand and gain market share in the European market. Due to the recent expansion, the owner of the business, Sally has purchased a warehouse in South England. Sally wants to launch an e-commerce arm to her existing business but is not interested in incurring excessive additional expenditure. As Sally’s boutique, Heelz and the three new shops she has bought from Zapatos have completely different technological systems; she needs to integrate the two new parts of the business and must also addâ€Å"b2c† e-commerce functionality within her business. Sally’s requirements include full integration of these information systems with the retail stores and not only relying upon return/exchange or purchase o f goods via courier. Sally requires advice on whether the use of open source software is appropriate for her business as she feels that the use of packaged software would be a highly expensive option. This report will focus upon the use of open source software and compare it to the use of packaged software. The report will begin with a general analysis of the advantages and disadvantages of using open-source software. The report will then continue with a comparative analysis of using packaged software and apply it to Sally’s situation in order to determine whether the use of open-source software is appropriate for the business. The report will then continue to explain the Strategic Systems Information Planning Process and conclude with a summary of the main points made in the report. Advantages and Disadvantages of Open-Source Software: The use of open-source software is a relatively new concept which has become increasingly popular over the years. One of the biggest reasons for this popularity is because the use of open –source software is completely free. However, as the software is developed by a non-profit community, it also suffers from some disadvantages. The first advantage of open-source software is free to use and it is also free to distribute to various consumers (Lerner Tirole, 2002). Moreover, it is also easy to modify open-source software. The use of open-source software involves very low costs which amount to only a fraction of the costs associated with using other similar packaged software (Dahlander Magnusson, 2008). Open-source software is accessed by a large community of people thus bugs are fixed instantly and users do not have to wait for the next release of the software to fix problems. Thus, the use of open source software enables the use of a secure and stable code. The use of open-source software is not dependent upon any particular company or person and the use of the software can continue whether the company or the person exists or not. Open source software uses a format which is easily accessible for everyone and does not have problems of being incompatible with certain formats. Moreover, there is no need for the use of anti-piracy measures and complex licensing models like those used in packaged software (Weber, 2004). However, there are various disadvantages of using open-source software which include not being straightforward or easy to use. Thus, such software cannot be learnt in a day and require extensive training or the hiring of a professional before they can be properly used. All functions are not easily used on open-source software and there may be some problems in integrating proprietary software with open-source software. Hardware functions may have a problem in being compatible with open-source platforms which makes it vital to use third-party drivers (Lakhani Von-Hippel, 2003). Hence, it is highly advisable that adopting open-source platforms should not be a choice based upon the low-cost involved. Thus, firms should appropriately analyze and understand the requirements of open-source platforms before they decide to implement and use them in their business (Crowston,   Howison, , Annabi, 2006). Advantages and Disadvantages of Packaged Software: Packaged software include IT solutions which are bought from companies offering a whole solution to IT applications with various functions. Such software includes customer relationship management software, enterprise management software, and other solutions which help companies organize their customer records and operations and provide an efficient flow of information from one party to another. Using packaged software solutions enables a firm to use smaller programs in which applications are all together. As packaged software solutions are offered at an expensive price, the software packages are also easy to use. Moreover, they also offer a number of functions integrated into one package and thus means it is easier for companies to connect all of their outlets or stores with one software solution (Chen Popovich, 2003). However, there are also certain disadvantages associated with the use of packaged software which include the fact that once a bug or a defect is discovered in packaged software, it may take substantial time to fix this problem or it may only be corrected when a new version of the software is developed. Moreover, purchasing a packaged software solution may be highly expensive for a firm and may require ample effort in integration with all the IT systems of the firm. Moreover, packaged solutions have limited functions and are thus focused upon certain processes rather than providing unlimited functions which may be available in other open-source software packages. Hence, while packaged solutions do offer substantial advantages to the consumer, they also pose a certain number of disadvantages as well. Accordingly, it is important for a firm to analyze whether it is appropriate for it to use a packaged solution or whether it is appropriate for it to use another IT solution according to i ts specific requirements (Reinartz, Krafft, Hoyer, 2003). Analysis: Sally’s boutique, Heelz, has expanded to a large extent and is now internationally dispersed in Europe with three outlets. Moreover, as Sally has added a warehouse in South England to her business, there is a need for her to be able to integrate all of her retail outlets, warehouse, and her customers via one system. While Sally does not wish to incur immense overhead costs, she is more interested in using open-source software packages to integrate her e-commerce system. However, as mentioned above, while using open-source software platforms may be low-cost and economical for some firms, it is vital to not only consider the low-cost aspect of using open-source software but a firm should consider its particular circumstances (Xu et al, 2002). In Sally’s case, using open source software would provide her with an economical solution, a variety of functions, and the ability to make the software compatible with different systems. However, the problems posed with the use of open-source software are that it is less reliable, may not be efficient, and may also be highly confusing to use. It may also be problematic to use open-source software while attempting to integrate it with various hardware systems. As Sally has to integrate various parts of her business with her â€Å"b2c† e-commerce solution, she requires a reliable network which would also be customized to suit her needs and appropriately attend to the requirements of the Heelz brand name. Thus, while she does not want to incur excessive cost, using open-source technology may not be appropriate to suit the reliability and efficiency needs of her business. Moreover, she is likely to incur excessive costs by using open-source technology as she would probably have to train workers to use the software that   she opts to use and it would be difficult to integrate the software on all the hardware systems in her various stores (Parvatiyar Sheth, 2001). Accordingly, as Sally’s operations are dispersed across borders and she needs to integrate the stores, warehouse, and her customers with one another, she needs a reliable and efficient solution which will be easy for her customers to use, easy for her workers to use, and will also best project the Heelz brand name. Hence, it is most appropriate for Sally to use a packaged software solution for her business rather than using an open-source platform (Wilson, Daniel, McDonald, 2002). The next section of this report will explain how Sally can go about integrating various parts of her operations including her warehouse, stores, and customers with one packaged software solution. Customer Relationship Management Software: As Sally wants to set up a â€Å"b2c† e-commerce system and integrate its warehouse and stores through one IT solution, it may be most beneficial for the company to use customer relationship management software. Such software can provide the company with a number of functions which include placing orders and making payments via credit card and other means, communicating with customers, making new offers, and ordering new stock when there is insufficient stock available. Thus, the company will remain in touch with customer demands, be able to forecast future customer preferences, communicate with customers and receive feedback regarding previous stock, and inform customers of new forthcoming stock. Moreover, using such software can make it easier for the company to anticipate future demand trends, keep accurate customer records, and design effective marketing campaigns based upon customer preferences and feedback. It will also enable the company to appropriately manage its supp ly chain and order stock that is needed instead of piling up unwanted stock (Ryals Knox, 2001). In order to integrate CRM software upon all of its systems, the company must ensure that all of its systems are compatible with the software selected and then must install the software upon all of its systems including the company’s warehouse, retail stores including the newly purchased ones from Zapatos, and with its customers. As the software may be relatively easy to use, the company must simply make all of its employees familiar with the use of these systems through one to two training sessions and can then use the systems to their advantage (Mithas, Krishnan, Fornell, 2005). Using a packaged software solution can enable the company to make maximum use of the functions it offers and integrate the software effectively within all of its dispersed operational outlets. Moreover, the company can opt for an economical packaged solution and as it may be a one-time investment, it may not incur the company excessive overhead costs. However, considering the fact that reliability and efficiency are very important for the company because of its growing size and needs, the company should not opt for an open-source IT solution (Mendoza et al, 2007). Conclusion: Thus, according to the specific requirements of Heelz boutique and its growing size, this report concludes that it is most appropriate for the company to opt for packaged solutions in order to integrate its various operational outlets and its customers. The company cannot opt for open-source technological platforms because of their complex nature and because the company’s needs are likely to change often in the coming years. Moreover, the company requires a highly reliable and stable solution which can help the company grow its operations and effectively communicate with its customers (Jayachandran et al, 2005). Accordingly, this report recommends that the company opt for a packaged customer relationship management solution to meet its need for â€Å"b2c† e-commerce with its customers. The company can optimize its use of a customer relationship management software by choosing a low-cost package which is compatible with the hardware installed on the systems of all its stores and its warehouse. Accordingly, the company will be able to efficiently and effectively communicate with its customers, enable them to place orders and track their shipments, provide feedback and complaints, and be informed of new products amongst many other things. Moreover, the company can keep accurate and up-to-date records regarding customer preferences and future demand forecasts (Jayachandran et al, 2005). References Bonaccorsi, A., Rossi, C. (2003). â€Å"Why open source software can succeed.† Research Policy. Vol. 32(7) pp. 1243-1258. Chen, I. J., Popovich, K. (2003). â€Å"Understanding customer relationship management (CRM): People, process and technology.†Business Process Management Journal. Vol.  9(5) pp. 672-688. Crowston, K., Howison, J., Annabi, H. (2006). â€Å"Information systems success in free and open source software development: Theory and measures.†Software Process: Improvement and Practice. Vol.11 (2) pp.123-148. Dahlander, L., Magnusson, M. (2008). â€Å"How do firms make use of open source communities?.†Long Range Planning. Vol.41 (6) pp.629-649. Lakhani, K. R., Von Hippel, E. (2003). â€Å"How open source software works:â€Å"free† user-to-user assistance.†Research Policy. Vol. 32(6) pp.923-943. Lerner, J., Tirole, J. (2002). â€Å"Some simple economics of open source.†The Journal of Industrial Economics. Vol.50 (2) pp.197-234. Parvatiyar, A., Sheth, J. N. (2001). â€Å"Customer relationship management: emerging practice, process, and discipline.†Journal of Economic and Social Research3 (2) pp.1-34. Reinartz, W., Krafft, M., Hoyer, W. D. (2004). â€Å"The customer relationship management process: its measurement and impact on performance.†Journal of Marketing Research. pp. 293-305. Ryals, L., Knox, S. (2001). â€Å"Cross-functional issues in the implementation of relationship marketing through customer relationship management.†European Management Journal. Vol.19 (5) pp. 534-542. Weber, S. (2004).The success of open source   368. Cambridge, MA: Harvard University Press. Wilson, H., Daniel, E., McDonald, M. (2002). â€Å"Factors for success in customer relationship management (CRM) systems.†Journal of Marketing Management. Vol.18(1-2) pp.193-219. Xu, Y., Yen, D. C., Lin, B., Chou, D. C. (2002). â€Å"Adopting customer relationship management technology.†Industrial Management Data Systems. Vol.102 (8) pp. 442-452. Mithas, S., Krishnan, M. S., Fornell, C. (2005). â€Å"Why do customer relationship management applications affect customer satisfaction?.†Journal of Marketing. pp. 201-209. Mendoza, L. E., Marius, A., Pà ©rez, M., Grimn, A. C. (2007). â€Å"Critical success factors for a customer relationship management strategy.†Information and Software Technology. Vol.  49(8), pp.913-945. Jayachandran, S., Sharma, S., Kaufman, P., Raman, P. (2005). â€Å"The role of relational information processes and technology use in customer relationship management.†Ã‚  Journal of Marketing. pp. 177-192.

Death Penalty in the united States Essay Example | Topics and Well Written Essays - 1500 words

Death Penalty in the united States - Essay Example Capital punishment is essential in the legal system because punishment should be proportioned to the evil of the offense. Retribution becomes a moral obligation. The offender is to be killed by the state only because he brings death upon himself; but this dead man with a beating heart is to be treated decently right up to the point of gentle termination because he also remains a person, a rational agent of free will. Murderers had previously agreed to submit to the rule of civil authority and partake of its privileges and its responsibilities by engaging with society. Those who violate the laws have broken a trust with the citizenry, which, by exacting a penalty, seeks compensation for an act considered an affront to the purpose for which submission to civil authority was commenced (Bigel 46). The very high ratio of condemned prisoners to executions in many states-200 to 1 rather than the 40 to 1 in many northern jurisdictions- has meant that there is no longer a clear and proximate relationship between death sentences and executions. More than seven out of ten respondents regard the removal of the threat that "the killer might kill again" as an important benefit of the death penalty, but 68 percent regret that the current system results in "mistaken executions." More than six of ten respondents are concerned about the jurisdictional differences in death sentences and executions, but six of ten also think the system provides "closure" (Colson 27). This set of profoundly mixed feelings about the death penalty suggests that public responses to death penalty surveys might vary importantly by the context and the wording of questions. By contrast, the abolitionists see the impact of executions as a statement of pervasive importance about the relationship between the government and the individual. Abolitionists in the United States view capital punishment as a fundamental political issue; proponents usually assert that the question is neither fundamental nor political. From a Biblical view, Charles W. Colson, author of the essay The Death Penalty is Morally Just, notes that to be punished "is to be treated with dignity as human beings created in the Image of God" (Colson 62). The death penalty, as a punishment for murder, reaffirms a criminal's humanity by taking on responsibility for their actions. It is contrary to the idea that execution degrades a convict sentenced to death. According to van den Haag (1994), "[P]hilosophers, such as Immanuel Kant and G.F.W. Hegel have insisted that, when deserved, execution, far from degrading the executed convict, affirms his humanity by affirming his rationality and his responsibility for his actions"( 257). In spite of benefits and advantages of death penalty, there is a social pressure against this punishment. Still, the death penalty had become an exceptional punishment in all Western democracies by the start of the twentieth century, reserved for only the most serious of offenses, rarely imposed, and regarded as particularly problematic. In all the developed nations, other methods of punishment had replaced the executioner as the principal punishment for serious offenses. Executions remained a

Convergence between GAAP and IFRS Research Paper

Convergence between GAAP and IFRS - Research Paper Example In 2008, FASB reorganized the many accounting principles into only 90 topics. In the same year, the Securities and exchange commission granted a roadmap that would eventually change the US use of the GAAP as accounting rules and adopt the most widely used IFRS rules, by the year 2011 (Bradshaw, 2010). The full adoption of the IFRs was projected to be accomplished by 2014. On the other hand, the history of the IFRS can be traced to 1966 when a proposal was issued to establish a study group consisting of various accounting bodies from England, USA, Canada, and Wales, which would study the possibility of establishing accounting standards that could be universally applied to guide the accounting functions of organizations the world over. In 1967, the Accountants International Study Group, tasked with the responsibility of creating the appetite for change in accounting standards, was created. The body published articles every few months on the need for change until 1973, when Accounting S tandards Committee was formulated to develop accounting standards for international use (Ball, 2006). This was followed by the establishment of the Standing Interpretations Committee to resolve the contentious issues that were arising from the standards crafted by the Accounting Standards Committee. ... By the year 2003, the International Financial Reporting Standards were first published and adopted. In 2005, the European Union adopted the standards and later all the companies in the UK were supposed to present their financial statements using these standards for their financial years commencing January 2005 (Bradshaw, 2010). The current status of the GAAP and IFRS depicts some differences in some of the accounting principles. The differences in their statuses are in terms of the impacts of the accounting standards on the financial statements provided by organizations (Wiley, 2007). Consolidation is the first of this impact where IFRS applies control model while the GAAP prefers the risk and rewards model (Bradshaw, 2010). In the preparation of the statement of income, the IFRS requires that extraordinary items are not segregated while the same are shown below the net income under the GAAP standards. Inventory is another difference currently portrayed by the preparation of the fina ncial statements under the two standards. Under the IFRS, the use of the historical method of managing stock LIFO, where the last item to be bought in the inventory list becomes the first to be sold, is prohibited. Under the GAAP system, however, organizations have a choice between the use of that historical method and the FIFO inventory management system where the first item in the inventory list becomes the first to be sold by a business entity (Ball, 2006). Under the IFRS system, the earnings-per-share calculations do not call for the averaging of the individual interim period, while under the GAAP the computation takes the averages of the individual interim period incremental shares (Bradshaw, 2010). Finally, under the IFRS

The Adventures of Huckleberry Finn Culture Study Coursework

The Adventures of Huckleberry Finn Culture Study - Coursework Example It is still regularly in the news bulletins as different schools and their systems all over the United States have either banned it or restored it in their teaching spaces. The Adventures of Huckleberry Finn has for a long time been perceived as Mark Twain’s masterwork and a classic American literature and was the first critical American work that departed from European literary models. The book utilized borderline humor, vernacular speech as well as an uneducated young narrator in the portrayal of life in America. Even though the novel was initially plainly condemned as being inappropriate for the well-mannered readers, it ultimately found an outstanding place in the canon of American literature. The book is recognized for its intriguing description of people and places that are located along the Mississippi River. The Book is set in the Southern antebellum society which had stopped existing almost twenty years prior to the publication of the work and is often a sarcastic acc ount of ingrained attitudes especially racism. The book had been criticized when it was released as it contained coarse language and its contentiousness increased in the twentieth century because of its apparent use of racial typecasts as well as its frequent usage of racial slur regardless of the tenor of the book being considered anti-racist. Continually popular with the readers, the book has also remained a focus of study by numerous literary critics since it was published. The book dwells on ideas of associated with race and identity which are obvious complexities that exist in regard to Jim’s character (Stecopoulos and Uebel 366). Even though it can be concluded that Jim is good at heart, ethical and unintelligent, the novel has continued to be perceived as racist based on the use of the word â€Å"nigger†.

The Paris Climate Accords and Trumps Withdrawal

The Paris Climate Accords and Trumps Withdrawal The political climate in the United States around climate change has always been complicated. Since the 80s and 90s when climate change became an issue of cultural significance, with momentum building towards rapid progress under the Obama presidency. Unfortunately, with recent moves by the Trump administration, much of this progress is in jeopardy. Donald Trumps recent move to withdraw the United States from the Paris Climate Accords is a wrong headed and dangerous move, calculated to placate his blue-collar and big-oil backers. While largely symbolic, withdrawal from the Paris Accords will have very real implications for US businesses and the environment. The Paris Accords, a UN treaty organization which allows signatories to set their own goals and benchmarks in reducing emissions, has succeeded for the most part in what it was created to do: get the global community as a whole to the table to discuss climate change. While it offers no specific mechanisms to enforce compliance, and does not create objective standards to measure progress, it has sparked massive awareness about climate change. Because of the Paris Accords, dozens of developing countries have begun their own climate action initiatives. China, for instance, recently announced that it would spend $360 billion by 2020 on renewable energy, with the goal of completely eliminating coal power plants (1). India set similar goals, committing to use less fossil fuels and invest in the efficiency of their power grid, with many other developing countries across Asia and Africa following suite. Here in the United States, the federal government set higher auto-efficiency standards an d demanded less carbon emissions from fossil fuel power plants (2), all sparked by the Paris Accords. Clearly, the Paris Accords have been a valuable tool to gather global support around action on climate change, and a complete US withdrawal from the treaty is a major setback. The environmental implications of US withdrawal are not necessarily clear. President   Trump set a timetable of close to 3 years for withdrawal from the Accords, leaving many unknowns about how rapidly US regulations will be restructured. We do know, however, that US emissions are unlikely to decrease, with most experts projecting that emissions will remain flat over the next decade (3). It is also fair to assume that less federal support will be given to clean energy, which could jeopardize the profitability of many green-tech companies. In addition, the UN Green Climate Fund, which funds green-energy projects in developing countries, will likely receive no financial support from the US government (4). In sum, withdrawing from the Accords means no central coordination against climate change and little to no funding of international research or green infrastructure. The business implications of this are more easily measurable. Green energy is the fastest growing industry in the US, estimated to be worth over $200 billion in revenue a year. Trumps withdrawal from the Accords signals that the federal government will also reduce subsidies for clean-technology, which has helped fuel its rapid growth. Losing growth in this industry would mean thousands of jobs lost, and potential billions lost in stock investments. Most large corporations directly benefit from cutting edge cleantech; cheap and efficient solar panels, power storage, and building efficiency having helped to drastically reduce their operations costs over the past decade. In addition, many businesses fear that societal blowback will negatively impact their businesses. Leaving the Paris Accords was an extremely unpopular move, with over 65% of Americans estimated to be in opposition (5). Businesses realize that the United States needs to be at the bargaining table on climate change, because it is such a huge issue to American voters and consumers. The decision to leave the Paris Accord faced immediate and sharp backlash, with the most vociferous being from the business community. In early May, the CEOs of 30 Fortune-500 US corporations wrote a letter to Trump, urging him to stay in the Paris Agreement. The Corporations included Coca-Cola, 3M, PG&E, and Disney (6). Only a few short days after the announcement, over 360 companies and several hundred local state municipalities signed an open letter pledging to take independent action on climate change regardless of the federal governments policies (7). Business magnate Michael Bloomberg organized the letter, and personally pledged   to give $15 million to the UN Green Energy Fund to help offset funds it would lose because of US withdrawal (8). These businesses, in their own words, seek to set an example and demonstrate that the actors that will provide the leadership necessary to meet our Paris commitment are found in city halls, state capitols, colleges and universities, investors and businesses(9). The way forward, then, is clear. Businesses and individuals must act independently. It is widely understood that climate change cannot be ignored. Without the support of the US federal government, making progress here at home will be difficult. However, as businesses and individuals across the United States are showing, independent action can make an impact. Green-energy companies and products like Tesla must be supported with the vote of our dollars. Climate research must be independently funded; charities that give to climate research need donations. The oil-interests and businesses that bought influence in the White House must be boycotted and petitioned, the politicians who supported this decision must be voted out of office. Above all, as a society, we must raise our voice and riot; rage against the cabal of business interests that do not care about our environment.   Sources (1) https://www.nytimes.com/2017/01/05/world/asia/china-renewable-energy-investment.html (2) http://www.pbs.org/newshour/making-sense/column-economics-politics-trumps-paris-withdrawal/ (3) https://qz.com/995109/trump-is-reportedly-pulling-the-us-out-of-the-paris-climate-accord-what-happens-next/ (4) http://www.npr.org/2017/06/01/531056661/5-things-that-could-change-when-the-u-s-leaves-the-paris-climate-deal (5) http://www.economist.com/blogs/graphicdetail/2017/06/daily-chart-1 (6) https://hbr.org/2017/05/u-s-business-leaders-want-to-stay-in-the-paris-climate-accord (7) http://www.npr.org/sections/thetwo-way/2016/11/17/502425711/hundreds-of-u-s-businesses-urge-trump-to-uphold-paris-climate-deal (8) http://www.independent.co.uk/news/business/news/former-new-york-city-mayor-michael-bloomberg-has-said-he-will-personally-make-up-the-15m-in-funding-a7769416.html (9) http://wearestillin.com/

Alernatiove Ending to George Bernard Shaw´s Pygmalion Essay -- George

Alternative Ending to Pygmalion Act V After Higgins, confesses to his undying love for Eliza. Eliza decides to leave Higgins’s home because felt that it would only hurt Higgins more to have her stay another moment in his home because she did not share the same feelings for him. She now resides at the home of Mrs. Higgins. Mrs. Higgins’s drawing room. She is at her writing-table as before. The parlor-maid comes in. THE PARLOR MAID [at the door]: Mr. Henry, madam, is downstairs MRS. HIGGINS: Well, show him up. THE PARLOR-MAID: He’s using the telephone, madam, phoning the police, I think MRS.HIGGINS: What! THE PARLOR-MAID [coming further in and lowering her voice]: Mr. Henry is in a state, madam. I thought I’d better tell you. MRS. HIGGINS: If you had told me that Mr. Henry was not in a state it would have been more surprising. Tell them to come up when he’s finished with the police,. I suppose he’s lost something. THE PARLOR-MAID: yes, madam [going] MRS. HIGGINS: Go upstairs and tell Miss Doolittle that Mr. Henry is here. Please tell her that she mustn’t come down until I call for her. THE PARLOR-MAID: Yes, madam Higgins bursts in. he is, as the parlor-maid has said in a state. HIGGINS: Look here, mother; a terrible thing has happened. MRS. HIGGINS: Yes dear, Good-morning [He checks his impatience and kisses her, whilst the parlor-maid goes out]. What are you talking about? HIGGINS: Eliza has left me! MRS.HIGGINS: What did you do? You had to have frightened her!! HIGGINS: But I did what you told me to I told her how I felt about her†¦ MRS. HIGGINS: Oh my word, my son has taken words of advise from me†¦. HIGGINS: I told her how I felt about her; nevertheless she turned away from me and left in the middle of the night. She over heard the conversation between the Colonel and I and how I gloated on how I changed Eliza. MRS. HIGGINS: In that case Henry she had every right to leave. HIGGINS: But mother, I’ve never felt this way before. I’ve sent the police looking for her. MRS. HIGGINS: Now, what are the police going to do? HIGGINS: What they’re paid to do, their job. MRS. HIGGINS: Henry, she left because she wanted to. [Calls for the parlor-maid and signals her get Eliza HIGGINS [Without notice he rambles on]: I left my pride behind to tell her how I felt about her and how I have grow... ... HIGGINS: No I am not ELIZA: I am not your ginny pig anymore, go and experiment on another poor helpless young girl HIGGINS: Eliza please just give me a chance. ELIZA: I use to think I loved you†¦ HIGGINS: What! ELIZA: †¦but now I know that you were just using me as an experiment to gloat to your friends about. HIGGINS: Eliza, don’t say that ELIZA: It’s the truth, you wanted for your trophy, not the you love and would forever. HIGGINS: Stop with the stupidity and come home I love you and I want you to stay with me ELIZA: I can’t come home with you. HIGGINS: Why not Eliza? Eliza looks at Henry in silence and then looks away. Henry holds her by her elbows. ELIZA: Because†¦ HIGGINS: Because what? I love you isn’t that enough? ELIZA: No, because I don’t love you Henry Higgins looks at Eliza confused and speechless. ELIZA: I can’t marry you because I am marrying Eddie. HIGGINS: What!! ELIZA: And you can’t change my mind. Eliza exit the drawing room and leaves Henry standing there. Henry doesn’t know what to do but only to go home. He leaves the room and says goodbye to his mother. He feels ashamed and brokenhearted. The woman

Hobbies: Video Games

Many people have hobbies, game nights, video games, friends, animals, the list goes on. These are all just the small things people have that help them through their lives. They are the small things they do to have fun. These things keep time moving fast and keep life lively. Then there are the other things that make things easy, and help people get through the week or even the day. The little things I like to do are just enough to keep me going. These things I do are easy, difficult, fun, relaxing, and soothing. One of my favorite things to do is play video games. I have played video games my entire life. These games help me cope with and small problem I have. They help me forget what was happening before I started playing. My favorite game is Call of Duty, while playing I am able to vent, get mad at people, release some pressure that has been built up throughout the week. Another little thing I like to do is bowl. I bowl every Saturday morning on a league with my friends Connor and Nick. We have a great time and compete against kids from other schools. I like to go ice fishing in the winter with my father. This is a great way me and my dad spend time together. Other things I like to do in the winter is go snowboarding. Snowboarding helps me relax and have a good time outside. Also I like to go horseback riding with my sister. We have ridden horses since we were about 8 years old. It’s the only way we are able to find time to hang out. I also enjoy watching the television series Axe Men with my sister and my brother in law. It is a very fun show and I like spending time with them. It reminds me of what my father and I do a lot. My father and I are always in the woods cutting down trees for our new house. It releases a lot of build up tension and stress that I have from home and from school. Another one of my many hobbies is playing sports. I have always found time in my life to play sports. Even as a younger kid. Growing up I have always played baseball in the spring. I have been very successful in baseball. Playing in an All Star team for many summers and being the pitcher on that team. In the Fall I play soccer. I have been on the Varsity soccer team for the past three years. In the Winter I play basketball on the team at school. Our basketball team has never been very successful but it is still fun to play and to be on a team. I spend a lot of my time playing sports. I have always kept my grades up so I could play sports so I think it has been a good hobby because of that. It gave me more initiative to keep my grades up. I like to spend time at home and hang out with my family. My mother is always trying to make cooking one of my hobbies but I do not enjoy cooking. I enjoy eating what she cooks but I do not enjoy cooking it Most of all, my favorite weekly hobby is writing essays. In my lifetime I have had a lot of hobbies come and go. Most of my hobbies have stuck with me throughout my life though. Playing sports has been my main hobby. My second main hobby is playing video games. All of my hobbies throughout my life have kept me sane. Without all of my hobbies I would not be the same person I am today. They keep me grounded. I am actually very thankful for all of the hobbies I have been able to keep and pursue throughout my lifetime.

Proposed Act Would Give Federal Agents Power

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Motherboards essays

Motherboards essays Motherboards are the main part of a computer system. Also called a main board a motherboard is responsible for connecting all the components of a computer system and allowing them to communicate between each other. In 1924 the Tabulating Machine Company was renamed to IBM. Hewlett Packard was founded in 1939. The first transistor was invented in 1947. In 1967 IBM created the first floppy disk. In 1968 Intel Corp was founded. In 1970 the first microprocessor was born as well as the first Random-access memory module otherwise known as RAM. In 1972 Compact discs were invented. In 1975 the first personal computer hit the market with one kilobyte of memory. Its cost was around $397. In 1981 the Commodore is released which later becomes the worlds most popular computer. In 1985 Microsoft and IBM begin working together on their new operating system called windows. These are the main points on the history of motherboards. This history was found at www.motherboards.org. On the Website www.howstuffworks.com it describes motherboards like a small scale of a city. The main chips take power from one source and the information travels on a multiple lane highway to get to all of the components of a computer system. Over the years motherboard sizes havent really changed but the functionality of the main board has substantially increased. A motherboard is a multi-layered printed circuit board. Copper circuit paths called traces carry signals and voltages across the motherboard. Different layers carry different data to and from the bios, processor, and memory buses. One of the most essential parts of a motherboard are the fans. Fans are used to cool the different components of the motherboard as well as the computer down to a temperature that will push out peak performance out of the computer. When electricity is running through a computer system it generates increasing heat. This along with density an...

Decision Making Assessment of your organization Term Paper

Decision Making Assessment of your organization - Term Paper Example The problem needs to be defined first and there should not be any type of disagreement between the stakeholder and the decision maker. The criteria, requirements and goals need to be set properly. For effective decision making the problem should be first defined. The problem statement should clearly state the initial and desired conditions. The root cause along with the limiting assumptions needs to be identified. The second step of decision making is to set the requirements clearly. By requirement it is meant that conditions that are the acceptable solution to the problem must meet. Again solution to the problem must meet the requirement. The third step of decision making deals with setting up the goal. Goal does not only mean requirement to be met but it means clearly defining the wants and desires. The forth step defines identification of the alternatives. The alternatives should be close to the requirements of the condition. It transforms the initial condition into desired condit ion. The fifth step is to clearly define the criteria for the problem solution. For judging the effectiveness of the alternative, setting of criteria becomes important. Whether the alternative properly achieves the goal or not is dependent on the definition of criteria. For solving the decision problem proper tool needs to be used. Selection of proper tool is a challenging task and depends on the decision of the decision maker. In the seventh step the alternatives are mapped with the criteria to see whether the alternatives are in sync with the criteria. After this evaluation is done the decision maker now ranks the alternatives and chooses the most promising alternatives. In the final step the alternatives chosen by the decision maker needs to be validated with the requirement and goal of the problem (Fulop, n.d., pp. 1-3). This study assesses the decision making process of US Army Corp Engineer and helps the senior leaders in understanding the decision making culture of the organi zation. Decision making environment US Army Corp Engineer has a large team of dedicated soldiers and civilians who are delivering engineering services to their customers. Environmental sustainability is the guiding principal of the organization, which encourages the employees to work diligently and efficiently to strengthen the communications of United States by building proper infrastructure. US Army Corp aims towards promoting stability and improving quality of life. Developing the waterways of America is one of the chief mottos of US Army Corp. By doing this they aim to energize the economy of the nation by improving the movement of the commodities and providing recreation opportunities to the lakes and marinas. Therefore most of the decision making process involves the procedures related to the development of the waterways (About Us, 2013). Behind any decision taken by the US Corp Engineers the main reason is to â€Å"strengthen the security system, energize the economy and red uce the risks from disasters† (Mission & Vision, 2013). For this motive a group of skilled individual is constantly working to provide innovative and sustainable solutions (Mission & Vision, 2013) In the policy of the US Army Corp a special guidance to the planning of integrated watershed and coastal system has been found. The development clearly states that civil works planning must incorporate watershed whether the planning involves project viability study or

Critical Case Study Exploration by Using Gibbs Model Essay

Critical Case Study Exploration by Using Gibbs Model - Essay Example 3). On top of the sustained practice, it is also necessary to avoid relying on a single learning strategy. For instance, a student can incorporate both visual and verbal methods in learning. Student can hold discussions with fellow students thus brainstorming what they have learned in class (Davis 2009, p. 21). Studies have exposed the significance of discussing with fellow students what one has learned in class. The last but not least strategy that can improve the failing student’s performance is the incorporation of practical sessions in the syllabus. It is impractical for a student to attain success by holding to the effective learning strategies only. Therefore, alongside such strategies, it is requisite for teachers to devise effective teaching strategies for purposes of augmenting the student’s performance. The Constructivist teaching is one of the current teaching strategies allowing students to examine what they are familiar with, thus making knowledgeable decis ions on the learning content. Moreover, the inclusion of some practical lessons in teaching is crucial, in enhancing a student’s understanding of the course content. This section will utilize Gibbs (1998) reflective model to answer some questions related to the case study. For instance, the first question demands that I identify my thoughts and feelings from the given case study. It is apparent that the student’s performance in the placement has tremendously declined. Prior to commencement of the program, I had a strong feeling that she would depict a high level of understanding for the subject. The result of my thought would be because she seemed kind and caring for patients. However, after the program commences, it is clear that I am totally mistaken because of incompetency demonstrated by her (Bulman 2004, P. 2). Therefore, her inefficiency in whatever she engages herself in makes me think of the possibility of poor learning and teaching practices. Her inability to prioritize the patients’ needs has shown her high level of incompetency. For instance, the student’s inability to relate the class theory to the practical is a clear indication of ineffective teaching, as well as learning methods. In my scrutiny, the student nurse ought to take their class work serious thus depicting a high level of competency in class work. Therefore, the case study indicated that nursing students did not dedicate their efforts to learning. I thus propose that, for an effective performance, the instructors ought to integrate teaching strategies that allow for the student’s active participation. The main reason behind the declined level of incompetence is due to the standardized examinations, which students must sit for in determining the level of qualification. Sources have shown that, it is only after a nursing student excels in such exams that they attain the acquiescence to deal with patients. Those who fail to excel in such exams ought to r etake them until their verification by the authorities. The literature also illustrates the issue of nursing incompetence in the stagnated, as well as the developing countries. Poor teaching strategies are the main causes of the decline in performance. Furthermore, the policy that aids in the examination of nursing qualification is erroneous thus a high level of ineptitude (Iyer 2001, p. 4). Therefore, the concerned authorities have implemented strategies