Comparison of Wedding of India and China

The approach of these paper work is to know and compare the two country’s tradition when it comes to wedding. Talking about wedding, we all know that it is the important aspect when two people want to enter the life of having a family. According to Webster, wedding is the ceremony of marriage with its accompanying festive. And as I go on with these paper work, we will all know the different traditions in wedding of the two countries and its histories. To formally start this topic, we must first know the two country’s wedding history. In India, history of Indian Wedding says that early societies for social as well as political reasons had to have secure means for the perpetuation of the species and an institution to handle the granting of property rights and marriage was the institution for fulfilling that need. History of Indian Wedding says that early societies for social as well as political reasons had to have secure means for the perpetuation of the species and an institution to handle the granting of property rights and marriage was the institution for fulfilling that need. In Indian culture arranged marriages have a history since fourth century. The culture of arranged marriages has still survived modernization and industrialization in India. Ancient times, the marriages took place while the couple was very young. In fact, the boy`s parents searched for a matching alliance for him in his preadolescent age and then approached the girl`s family with the proposition. There used to be a middleman to look for alliance and propose it to each family about the match. He even acted as a negotiator, also would suggest a suitable date and hour for the marriage to take place after matching the bride and the groom`s birth charts, he further also would facilitate in decision of the venue suitable for each families. In Indian Weddings the bride`s family was the host for the function. In China the process began with an elaborate marriage proposal and acceptance. This process was placed in the hands of a go-between, who acted as a buffer between the two parties – a role similar to that of a real estate agent today. The important parties in proposal and betrothal negotiations were the parents of the prospective bride and groom, rather than the bride and groom themselves. â€Å"Marriage was for continuing the ancestral line and creating alliances between families –; too important a duty to be left in the rash hands of the young,† Costa explains. † When the boy’s parents identified a likely bride-to-be, they would send the go-between to present gifts to the girl’s parents and to sound out their feelings about the match. If the proposal was well-received, the go-between would obtain the date and hour of the girl’s birth recorded on a formal document. The groom’s family would place this document on the ancestral altar for three days. If no inauspicious omens, e. g. quarrels between the parents or a loss of property, took place within that time, the parents would give the information to a astrological expert to confirm that the young woman and their son would make a good match. If the boy’s family found the horoscope to be favourable, they gave the boy’s birth date and hour to the go-between to bring to the girl’s family, who would go through the same process. Only after both outcomes were favourable, would the two families arrange to meet. Finally face-to-face, each family evaluated the other in terms of appearance, education, character, and social position. If both were satisfied they would proceed to the betrothal. Since these is a paper work having a comparison of the two countries wedding tradition it must have the dresses they wear, the accessories the have, the meaning if averything they do and the astrological meanings which I’ve learned that are all important to the people of the two countries. Let’s start with their clothing or dresses they wear. In Chinese Red is central to the wedding theme of China. It signifies love, joy and prosperity and is used in a variety of ways in Chinese wedding traditions. The bride's wedding gown is often red, as are the wedding invitations, and wedding gift boxes or envelopes for cash gifts. Even the bride and groom's homes are decorated in red on the wedding day while in India, Indian brides wear pink and red saris on their wedding day, adorning themselves extravagantly with as much jewelry as possible. In these two countries it is important to know their astrology, if they are compatible to each other. Because they believe that having the compatible horoscope means they will be having abundant life ahead. According to the encyclopaedia titled Americana, the Hindu marriage rite opens with prayers by a Hindu priest. The priest pins one end of concentrated linen to the bride and groom’s clothing while the other side is on the bricks as a symbol of unity. The couple then walk around the sacred area. After the seventh time, the sealing of contract is done. The Ceremony may last as long as two hours. At the end a whole coconut is broken as the priest blesses the couple. hile in China, few religious ceremonies are today in either Communist or Nationalist China. Marriages often take place in public hall. The rite is simply an announcement with a couple’s marriage by their presence before at least two witnesses. The marriage is then recorded with the state authorities. In Indian culture arranged marriages have a history since fourth century. The culture of arranged marriages h as still survived modernization and industrialization in India. Ancient times, the marriages took place while the couple was very young. In fact, the boy`s parents searched for a matching alliance for him in his preadolescent age and then approached the girl`s family with the proposition. There used to be a middleman to look for alliance and propose it to each family about the match. He even acted as a negotiator, also would suggest a suitable date and hour for the marriage to take place after matching the bride and the groom`s birth charts, he further also would facilitate in decision of the venue suitable for each families. In Indian Weddings the bride`s family was the host for the function. While in Chinese systemization of apparently pre-existing elements of traditional Chinese wedding ceremony is generally credited to scholars of the Warring States period , 402-221 B. C. Three venerable texts, The Book of Rites, The Book of Etiquette and Ceremonial, and the Baihu Tong outline the Three Covenants and the Six Rites, that were considered necessary elements of a marriage. However, the full ritual was so complicated that even within the span of the Warring States period, the etiquette underwent changes and simplification. What remained constant were the chief objectives: joining and enhancing the two families and ensuring succession with numerous descendants. Reverence to parents and ancestors, omens to encourage fertility and wealth, financial and social obligations contracted by both families at the betrothal, extensive gift giving etiquette, and the bride’s incorporation into her husband’s family are recurring elements. Since these are the most essential thing in their wedding traditions, it is still being practiced by them. I have learned that they have some comparison though Indians are Hindus and Chinese are Buddhists, for example with their astrological means. But I can say that the Indians has more preparations than Chinese and also, China’s marriage are more simple than with the Indian people. The Chinese practices the monogamy marriage while the Indian practices the polygamy. But what’s important with the two countries is to have their wedding done and to have it in blessed way by the priest and under their GODs according to their religion. Reference http://www.indianetzone.com/2/history_indian_wedding.htm

A strong brand and international track record

A strong brand and international track record will attract equity funds and equity-related capital funding for an international acquisition. Retail sector is making extensive contribution to the economy, employment and regeneration (14 March 2007).More than 3.2 million people work in retail and it is now the UK’s third largest industry behind business services and the health sectorRetail employment is so crucial to today’s economy that its image as a sector full of â€Å"shelf-stacking low-skilled† jobs should be swept aside. That is one of the conclusions of a new report which analyses the contribution of the retail sector to the economy, employment and regeneration of the UK.According to the report, produced by international property consultancy King Sturge in association with Business in the Community, more than 3.2 million people work in retail which, following the slump in manufacturing jobs is now the UK’s third largest industry behind business servi ces and the health sector. And the report says it is time that retailers launched a co-ordinated campaign highlighting the fact that good retail jobs assisted individuals to develop their skills and careers which, in turn, provides real benefits to local communities.At the end of last year, Nottingham had 20,000 people working in retail and was ranked 11th in the league table of big urban centres most dependent on retail employment.According to Matthew Smith, Nottingham-based partner of King Sturge’s East Midlands Office â€Å"Retailing has proved to be one of the main contributors to employment creation in areas where there has been a loss of manufacturing jobs and although many employees, particularly women, are part-time it must be stressed that 95 percent of all part-time jobs are classed as permanent.Indeed, the flexibility of part-time employment suits many people who have to dovetail working arrangements with family commitments.†Last year, the retail sector empl oyed 1.75 million part-time workers –a total that accounted for more than 20 percent of all part-time employees in the UK.According to Mr. Smith   Ã‚  Ã¢â‚¬Å"The focus of much of the debate on retail today has been on the impact that it has had on the look and feel of city centres and the modern High Street. This report is different because it looks at the impact of retail on people who work or have worked in the sector.There is a perception that retail employment does not create ‘real jobs’ – only part-time or entry-level jobs that are unsustainable in the long term and contribute little to the wider economy. But let there be no mistake, retail is a major source of employment today and in government-identified deprivation areas retailing accounts for 1.1 million jobs, equivalent to ten percent of the workforce. Our document, however, should not be treated as the definitive report on the subject – it is there to further stimulate the debate and to be the catalyst for further research,†.According to Dr Angus McIntosh, Head of Research at King Sturge   Ã¢â‚¬Å"The time is right for retailers to confidently describe the benefits that people receive from working in their industry – benefits which employees themselves describe as helping to improve their skills and employability; being given a good start to career or work life prospects and helping to increase self-confidence.†Ã¢â‚¬Å"For too long the image of retail as full of shelf-stacking, low-skilled jobs has been allowed to perpetuate. This must now actively be countered with a positive image of employment in the sector, confidently presented to all.†Dr McIntosh said â€Å"It is recommended that retailers launch a concerted and co-ordinated campaign, highlighting the fact that retail jobs are good jobs that assist individuals to develop their skills and careers and which provide real benefits to local communities.†He said that many property d evelopers recognised the benefits of helping recreate the communities in which their developments were located. These included strengthening the core purpose of the local High Street through the provision of retail space but also adding community facilities such as a nursery or doctor’s surgery to a development site.

Do Women Enjoy Equal Right in Nepal Essay

Our country, Nepal is popularly known as a traditional nation. It gives more priority to its customs and traditions rather than other subjects of matter. This country has been ruled and operated by majority of men since the beginning of humanity. Men play the vital role in each sector of development. History of Nepal is the evidence that all the development works are carried out by majority of men and less women. Even though, there is equal importance of male and female in development of nation, females are kept aside in development as well as social matter. In each and every sector, men play a main role and women are in inferior position. The main cause of such vast differences is the lack of education and public awareness. Such differences start from the early period of males and females life. In point of view of Nepalese people, females are regarded as a curse and males as boon. They do not like bearing female baby as they have to get her married and provide dowry. So, they take it as burden. That’s why, when they bear a boy and a girl, they give higher priority and more love to boy and the girl is kept within the four walls of home. Thus, no matter how talented they are, they never get a chance to develop. The condition of women living in our country is really miserable. Women living in our society are still under the shadow of darkness. They are bounded by the traditional concept of conservative society. They are busy mostly in kitchen and household works. Though, women occupy more population in Nepal, they have less participation in the high level jobs and some other important matters related to their life. They can experience very few legal rights and even our society places them in an inferior position. This was often justified as being the result of biological differences between the sexes. Women were thought to be more emotional and less decisive than men. They are not given sufficient opportunities to improve themselves and are discouraged to go ahead. No matter whatever progress they make, they are still suppressed by this traditional society. Moreover, they are somehow  experiencing basic rights, but they are deprived of social rights in many ways. Furthermore, they are regarded as the symbol of creating, protecting and nursing. They bear and grow-up children. They have many more responsibilities like biological, social and national. But, still their condition in our nation is backward. They are so because of male domination, traditional, social structures, unequal laws, lack of awareness, poverty and lack of government protection for them. Women in our society have been confined only to household chores, rearing children, preparing food, collecting fodder for cattle and family sanitation. Especially, they do not have freedom for movement and for adopting job. They are deprived of higher studies and property rights. They are not encouraged for social exposure. Furthermore, they had been the victim of domestic violence from their husbands, brothers, mother-in-law and even relatives. Their appeal is not uprightly accepted even by the administrator. Sometimes, they are even beaten, kidnapped and killed. Hence, they are really living a sorrowful life. CBS (Central Bureau of Statistics) and the report of UNDP shows that women’s participation in developmental works of Nepal is of low grade. Their rate of involvement in different sectors like education, civil service, participation in teaching and legal practice is very low. Though many NGOs (National Government Organization), INGOs (International Government Organization) and governmental organizations are working for the rights of women, their condition has not been improved significantly. Therefore, in first place, the women themselves must raise voice for their rights. Government, stakeholders, NGOs and INGOs has to take certain measures to uplift the condition of women in every nook and cranny of Nepal. Awareness programs must be conducted in their favor. Rallies with slogans like â€Å"GENDER EQUALITY†, â€Å"EDUCATION FOR ALL†, and etcetera must be spread all over our country. Thus, women must be provided with rights equal to that of men. Reference; The present status of Nepali women – Ashmita Bhattarai

Exploring the Intergration of Special Needs Pupils in Main Stream Essay

Exploring the Intergration of Special Needs Pupils in Main Stream Schools - Essay Example Primarily, children with disabilities -- either physical or mental, or both -- were considered as ineducable that they naturally and simply would not be allowed to enroll in educational programs of any form, especially those who are severely disabled; a condition which continues to affect some of these people even until now (Charlton, 2000, p.43). Nevertheless, as civilization sprang and as equality among communities of different backgrounds and characteristics had since then been pushed by many of its advocates, public policies thrust efforts of educating this particular population by creating specific and segregated bodies that can provide and cater for their specific needs (Power-deFur & Orelove, 1997, p.1). The children with SEN are categorized according to their identified needs and disabilities. Parents, and even government authorities, as well as experts, then decide as to what specific institutions and educational models or approaches would fit to offer and accommodate the sp ecial needs of these children based on prior studies and evidences (Lindsay, 2003). Many believe that these steps of segregation are essential; that they not only offer education and a brighter future to the children with learning difficulties but it does so in a safe and secured environment as they (e.g., parents, guardians, etc.) perceive it and as proposed by existing guidelines (Bredekamp & Rosegrant, 1992). However, just as it has been pointed out earlier, human right advocates say that exclusion of children with SEN from the mainstream education is an offense to their rights; resulting to further seclusion of this particular population and their families from the general society which take toll on their social, economical, psychological, and emotional present and future health and... This essay approves that children with disabilities -- either physical or mental, or both -- were considered as ineducable that they naturally and simply would not be allowed to enroll in educational programs of any form, especially those who are severely disabled; a condition which continues to affect some of these people even until now. This report makes a conclusion that the case study will include three main methodologies to gather the data needed for analyses and interpretation. The case participants will be subjected to uninformed observation and one-on-one interview with the child, a family member, a teacher, and a head of the inclusive education institution. The study will mainly follow a descriptive qualitative approach; that is, observations and information collected from the three participants will be summarized, analyzed, and interpreted to identify particular patterns and differences among them as they are subjected to inclusive education considering their learning or educational conditions caused by disabilities. Permission from the parents of the children, their teachers, and the head of the inclusive education institution will also be requested. This will be done to ensure that all the steps undertaken are within the bounds of logical, ethical, and cultural reason, especially that the involved participants have learning disabilities and are minors who are more prone to vulnerabilities than those who have or are not.

Malcolm X Essay Example | Topics and Well Written Essays - 750 words - 3

Malcolm X - Essay Example agencies were the incarnation of white oppression caused the BPP to believe that civil justice for the black community could be accomplished only through militant actions. It is not possible to comprehend the reason for the formation of the BPP or attempt to explain its violent tendencies without first examining the Civil Rights movement of the 1950’s and 1960’s and the specific events leading up to its establishment. The person most credited with bringing the Black Panther Party to prominence was a man called Malcolm X. Malcolm X (born Malcolm Little) did not start the Black Panther Party, but he became a powerful speaker during the Civil Rights Movement, eventually becoming more important to the cause by his death than he was in life as he inspired the movements that took place in the cities of the country. As Martin Luther King Jr. had secured the character of the Southern black, Malcolm had become the messiah of city slums in the North, Midwest and West. The semi-militant organization he headed, the Nation, grew quickly under his leadership. Malcolm was most remembered for his passionate anti-white speeches. This was an idea that was emulated by other pro-autonomy organizations. He was the target of many death threats, one of which, in 1965, was successful. Soon after Malcolm’s death, Huey Newton and Bobby Seale began forming the Black Panthers (Hollaway, 1998). Malcolm seemed perfectly suited to become the new leader of the Black empowerment movement having been born in 1925 to a half-white mother, Louise Little, and a black father, Earl Little, who headed the local branch of the Universal Negro Improvement Association (Perry, 1991). Regardless of what he might have thought of his father’s beliefs in the future, he never forgot the messages of Black pride and self-reliance he learned at his father’s knee. Although born in Nebraska, Malcolm grew up primarily in Michigan after his family fled, when he was still an infant, from the terrors

Comparison of Perfect Competition and Monopoly Essay

Comparison of Perfect Competition and Monopoly - Essay Example This essay describes two of the market structures, such as perfect competition and monopoly by comparing and contrasting the various defining characteristics of both structures. Economics classify markets, according to the industry within which the firms work and how they affect the overall economy of the country. However, on the other hand, industry is the combination of various economic variables, which determine the overall nature, characteristics as well as extent of the competition within that particular industry. There are different market structures which define the various and unique characteristics of the different market structures present in the economy. Monopoly and perfect competition are two of the most important market structures which are present in the economy offering different advantages and disadvantages to the consumers. Perfect competition is a market structure in which there are large numbers of fully informed buyers and sellers of a homogenous product with no obstacles to entry or exit of firm in the long run. Monopoly is often characterized by the market power where monopoly as the ability to influence the market specially in terms of the total quantity produced and sold in the market. It is believed that perfect competition is something where resources are efficiently utilized and efficiency is achieved as perfect market tends to maximize the total utility of the consumers. Monopoly firm has the ability to charge higher prices which ultimately reduce the consumer surplus for the firm.

Credit card frauds Literature review Example | Topics and Well Written Essays - 3750 words

Credit card frauds - Literature review Example Gomez (2008) observes in this regard that a rich businessman of United States Frank X. McNamara helped to enhance the concept of credit in regards to making purchases of consumer products and other utilities. McNamara worked to bring about the Diners Club cards which helped many people to avail meals on credit (Gomez, 2008, p.461). Definition and Type of Credit Cards Credit cards emerge as a better substitution for cash through which the consumers can go for purchasing different categories of commodities. Sander (2003) observes in this respect that credit card companies relate different types of products and services with the credit cards. However these companies are largely complained for charging high amount of interests and large amount of fees from the customers. Further, Sander (2003) observes that there are essentially three main different types of credit cards viz. ... In this regard, Bailyn (2007) states that use of credit cards helps in generation of protection to the consumers in regards to purchase of commodities. The consumers can easily return such purchases if availed through credit cards rather than cash. Again the use of credit cards also helps the financial organisations to gain easy access to potential information pertaining to the credit position of the individuals before rendering credit cards (Bailyn, 2007, p.30). Definition and History of Credit Card Frauds Fraud activities have earned a new dimension through the manipulative measures taken with the help of credit cards. Joshi (2006) states in this respect that fraudulent activities concerning misappropriation of financial resources through the use of credit cards constructs the basic premises of credit card fraud. Unauthorized access to accounts through the use of credit card or activities to gain possession of large number of goods and services through adulterated use of credit car ds are examples of credit card fraud (Joshi, 2006, p.40). Enhancement of fraudulent activities pertaining to credit card came into emergence with the development of internet. Montague (2004) observes in this respect that after the period of 1990s the development of internet technology has helped in the progress of electronic commerce. The use of credit cards to conduct such transactions online has led to the growth of hackers to retrieve potential information relating to such cards (Montague, 2004, p.43). Types of Credit Card Frauds With the growth of sophistication in consumerism the use of credit cards has gained huge momentum. Consumers around the world are found to increasingly gain hold of large number of consumer products through the extensive use of plastic

Change management Essay Example | Topics and Well Written Essays - 3750 words

Change management - Essay Example Change management has received increasing attention especially in the nursing practice. A notable area to change is the handover system in order to improved efficiency and save both time and resources.Change is difficult for stakeholders and it takes a dedicated leadership to ensure that it happens successfully. The best model of change for this case is the Three Step Lewin’s Model. Change goes through three basic steps namely: freezing, moving and unfreezing. For change to successfully occur, the leadership should be visionary and motivate its employees towards the required direction. Principles in the practice are based on the stipulations of the NHS and other governing bodies. This paper aims to discuss change management using the Lewin’s model, improvement of the handover system in the given case as well as different types of leadership and policies affecting the practice in the UK. Transforming the bedside handover system has emerged as a means of improving neonata l care in hospitals as explained by Marshall and Coughlin (2010). The current bedside system in the hospital is bedside handover but some modifications can be made to improve efficiency. The new changes are to be based on safety of the infants, patient centred care, value added processes and team vitality. These aspects are the foundation of the change process to be used in the hospital by using the Three Step Lewin’s Model. ... Mullins (2002): Higgs and Rowland (2000) assert that leadership varies according to situations and organizations. Burdett Trust for Nursing (2006) stresses on the importance on leadership in nursing, it should be done in accordance to the set rules and regulations in the field. Royal Nursing College (2008); RCN (2003); Department of Health (2011) and Department of Health (2009) state the policies that have been made over the years to introduce change in nursing. Studies done on the bedside handover system One of the studies concerning bedside handover was conducted in Queensland hospital in 2009. This study was done on only ten patients to find out their perspective on bedside handover. The study observed the patients’ approach to the bedside handover system (Murray et al. 2011). The participants were questioned on the advantages and disadvantages. Their current role in the system and the role played by family members and other members of the medical team. The issues arising f rom this study were: most patients supported the inclusive handover system, others appreciated passive engagement and others viewed it as an opportunity to correct the information being passed. From this study, we can conclude that effective bedside handover provides patients to participate in their care. Another study was conducted in Ipswich hospital where the practice had been in place for over two years. The study was conducted in three wards in a total of thirty days, thirty four nurses were interviewed. The bedside handover had worked efficiently in the hospital. The staff members interviewed had positive feelings about the system since it was introduced. This study demonstrates on the efficiency of bedside handover and

International corporate reporting issues Essay Example | Topics and Well Written Essays - 3000 words

International corporate reporting issues - Essay Example Literally, the differences in the financial reporting system in varying countries have acted as an obstacle in the integration of national economy with global economy (Verschoor, 2011; Alexander, Britton & Jorissen, 2007). Thus, in order to deal with these challenges, IASB and FASB together have been duly engaged in promoting harmonization of financial reporting systems (Whittington, 2008; Mogul, 2003). Emphasising on these aspects of the international accounting standards, this paper intends to identify and explain the six major qualitative characteristics of accounting information. Furthermore, this paper aims to evaluate the application of these qualitative characteristics by Diageo plc focusing on three particular areas. ... The institutions in the accounting standards namely International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB) have been involved in developing conceptual framework for enhancing the financial reporting system. The primary objective of this conceptual framework has been related with identifying the major purpose of financial reporting in business in accordance with the prevailing economic circumstances (Obaidat, 2007). In other words, the conceptual framework developed in accumulation of the principles specified by IASB and FASB deals with establishing objectives and guidelines which are expected to serve as the basis for the preparation of financial accounting and reporting standards. It is worth mentioning that conceptual framework mainly consists of four major items which includes: Objectives related with financial reporting Elements concerning with financial statements Recognition and measurement concepts Qualitative characteristics of accountin g information Additionally qualitative characteristics are considered to be one of the vital components of the conceptual framework that supports decision-usefulness and stewardship. Moreover, there are six primary qualitative characteristics that are considered to be vital for economic as well as business decision making according to the specified guidelines in the international standard (Obaidat, 2007). These six elements of qualitative characteristics have been further explained below in relation to their usefulness in terms of decision making and stewardship. Relevance In order to ensure the obtained accounting information to be relevant to creditors, investors and other interested parties, it has been argued that such accounting information

MY Major has a Major Problem Essay Example | Topics and Well Written Essays - 1250 words

MY Major has a Major Problem - Essay Example Despite the differences between these flaws, each of them represents a serious threat that needs to be addressed to secure growth, profit and success to firms. Various deficiencies have been noticed in managerial practices that range from problems in human resource management (HRM), business ethics and quality management, failure to understand management theory to the deregulation in the industry and the failure of businesses to join their forces. All these limitations represent a serious obstacle to business growth and endanger its security and success. In this article: â€Å"Spotlight on New Research: A Business Process Approach to Human Resource Management† the researchers find flaws in human resource management very problematic and mainly responsible for most failures in businesses. They consider that this matter has always been a problem for firms and hold it responsible for many bankruptcies (Cakar, Bititci, and MacBryde). The management of resources requires much commit ment and inner qualities, which many people do not possess, and the lack of this quality represents a real threat for firms. Besides, in addition to issues in human resource management, other problems have been identified in similar fields. ... Limitations in human resource management combined with the lack of business ethics and quality management will not guarantee a successful business but lead to a certain downfall. Similarly, some managerial tools and techniques have been found very deficient and not helpful for businesses. Therefore, it belongs to managers to identify the best practices that ensure growth and disregard those that have failed. This study: â€Å"Management Practices Driving Sustained Business Success† indicates that the success of businesses depends on the ability of managers to distinguish between the tools that work from those that do not (Gronholdt and Martensen).Therefore, some managerial tools may cause more problems with serious consequences to firms. Even though all techniques have been set up to secure growth, some practices have been found seriously deficient and not helpful for businesses. It takes much craft and vision for the best managers to recognize the traps of these limited tools and avoid putting them in practice. Among these flaws deregulation takes an important place because it implements unfair competition and endangers the stability of business. This article: â€Å"Integrating Business Processes for Global Alignment and Supply Chain Management† reveals that the lack of a genuine cooperation between firms and the supply chain causes various problems that result in deregulation, which constitutes a serious threat for corporate businesses (McAdam and McCormack). This danger faces firms in many countries where the collaboration between businesses is not secured and clear rules are not implemented. Another major deficiency in managerial practices

Compare the role of France and the United States in the Rwandan Essay

Compare the role of France and the United States in the Rwandan genocide and account for the differences you find - Essay Example In the year 1990, the Tutsi decided to strike back and the Rwandese Patriotic Front was formed, comprised of Tutsi refugees who launched attacks from Uganda. A cease fire was arranged through the intervention of the United Nations Observer Mission Uganda-Rwanda, and the terms agreed to were intended to improve ethnic participation and power sharing, allow refugees to return to their homes and create a multi party state (Gourevitch, 1999). However, the Hutus did not want to share power and commenced a media campaign via the radio station RTML, to mobilize ordinary Hutus against Tutsis, resulting in the eruption of genocidal activity. The Presidents of both Rwanda and Burundi were killed on April 6, 1994, and that night a series of mass murders resulted, with the Belgian peacekeeping forces helpless to intervene in the crisis due to their role as peace keepers.(Gourevitch, 1999). Ten Belgian soldiers who were assigned to protect the Hutu Prime Minister were murdered, and one week after the conflict erupted, Belgium withdrew all its troops. On 6th April, the large scale killing of Tutsis commenced and resulted in almost 800,000 people being killed over the short span of a few days, while the world looked on and did nothing. In summing up the reasons for the Rwandan genocide, Eltringham states that some view it as the result of â€Å"ethnic hatred†, others as a result of â€Å"bad politics and power struggle†, while yet others view it as the â€Å"direct outcome of colonial and neo imperialist manipulations†, and â€Å"economic frustrations†, but the truth may be that all these elements combined to play a role in the crisis. (Eltringham, 2004:xv). The occurrence of the genocide is a horrific event in recent human history, where thousands of innocent people died while the world stood by and did nothing. The United States is implicated for its role in the Rwanda genocide mostly through its

Socio-Economic Factors Influence Health and Well-Being Essay Example for Free

Socio-Economic Factors Influence Health and Well-Being Essay Introduction The social determinants of wellbeing are in charge of health disparities. For decreasing wellbeing disparities and enhancing wellbeing status of individuals, it is essential to perceive principle elements which are influencing wellbeing, that is, determinants of heath. Economic components have significant part in helping better wellbeing. Individuals with low salary are more defenceless against infections and incapacities. Health social determinants comprises of different variables that focus wellbeing and health, for example, socio-economic factors, sexual orientations, societies and instruction (Dolan, et al, 2008). A few gatherings of individuals are healthier than others. There is a connection in the middle of pay and wellbeing, and also they are solid indicators of wellbeing. Individuals with low monetary status have poor training, unemployment, work shakiness awful living up to expectations conditions and lower class occupations (Pappa, et al, 2009). Discussion Socioeconomic factors are regularly measured as a mix of instruction, salary, and occupation. At the point when seen through a social class lens, benefit, power, and control are accentuated. Besides, an examination of socioeconomic as an inclination or consistent variable uncovers disparities in access to and dissemination of assets. Socioeconomic factors are significant to all domains of behavioural and sociology, including exploration, practice, training, and promotion (Dolan, et al, 2008). Low Socioeconomic status and it relates, for example, lower instruction, neediness, and weakness, eventually influence our general public all in all. Imbalances in riches dissemination, asset circulation, and personal satisfaction are expanding in the United Kingdom and all inclusive. Society advantages from an expanded concentrate on the establishments of financial disparities and endeavours to  decrease the profound crevices in financial status in the United Kingdom. Behavioural and other sociology experts have the apparatuses important to study and distinguish methodologies that could allay these incongruities at mutually individual as well as communal levels (Pappa, et al, 2009). Equality Act 2010 is a demonstration of the Parliament of United Kingdom which producing results from October 2010 recommends an equivalent treatment in access to business and additionally private and open administrations. The demonstration list a set of ensured attributes which are recognized as take after: age, inability, sexual orientation reassignment, marriage and common association, pregnancy and maternity, race, religion or conviction, sex and sexual introduction (Daniels, 2010). With respect to these attributes the Act give a unique security every each one encircling the all procurements with general evidences about regular qualities of separation. The reason of such part and distinctive security among the secured trademark is clarified on the premise of a prior hostile to separation law which was accordingly consolidated by the Equality Act including further component of insurance. Actually, the Act is shaped by various bits of other enactment which controlled the segregation law field. Thusly, were authoritatively actives the Sex Discrimination Act 1975, the Race Relations Act 1976 and the Disability Discrimination Act 1995? The demonstration supplants additionally various Regulations, in which the one pertinent in age separation field was the Employment Equality (Age) Regulations, which produce results beginning from 2006 until the reception of Equality act (Daniels, 2010). Poverty can be characterized in an unexpected way; those of conflicting conclusions on poverty will presumably additionally have unique suppositions on the reasons for neediness and the estimation of poverty. For instance Marxists and Feminists have philosophies focused around clash. Marxists accept that there is a class battle, and that the abuse made by private enterprise makes neediness. Womens activists accept that Patriarchy fabricates in social disparities and their belief systems are exhibited by the imbalances in pay in the middle of ladies and men. There is likewise research demonstrating that there are a larger number of ladies than men in neediness, and 93% of solitary folks in destitution are ladies. However clashing contentions are held by the New Right. Their supporters incorporate  Margaret Thatcher, Charles Murray and David Marshland and their philosophy is focused around the individual, and not society overall. The New Right accepts that it is through the peoples lethargy that destitution is brought on (Conley Page, 2010). Feminist accept that society is organized by Patriarchy, the thought that men are the most critical individuals in the public arena, and everything in the public eye is composed to accommodate the needs of men. This perspective is upheld by the conveyance of compensations; cases of this are managerial positions in extensive organizations where ladies get paid less for the same employment (McNay, 2013). Feminist will likewise contend that the profit framework has accepted that ladies are reliant upon men and this implies the welfare state capacities to keep up patriarchy. The cycle of neediness backings the view that destitution is brought on by the social imbalances that are incorporated with the structure o f society. This perspective is that when an individual is naturally introduced to a poor family, their chances in life of assisting themselves in the public arena are fundamentally decreased. This is the methodology in which destitution is transmitted starting with one era then onto the next. Cornwall, Harrison, Whitehead, 2007 recognize that a percentage of the hindrances that are connected with the poor like underachievement at school are connected with offspring of low salary families being marked as an issue. The social just approach acknowledges this cycle of destitution and the relative meaning of neediness. Their philosophy is that those at the base of the social classes are in burdened gatherings whose destitution bringing about social avoidance. Exploration completed by Dean, 2009 found that there are fundamental gatherings in the underclass, including the elderly, resigned, solitary folks and the long haul unemployed who are compelled to depend on deficient state advantages, which are excessively low. Women in poverty additionally have lessened access to healthcare administrations and assets. Somewhat because of the toll of childbearing, ladies are excessively beset with poor health results. Poor health ladies capacities to win pay, and, in this manner, is a key variable expanding and propagating family unit neediness (McNay, 2013). Expanding wellbeing administrations to ladies could, subsequently, relieve the feminization of destitution. The education of ladies and kids, particularly young ladies, can make more prominent open doors for ladies to  lift themselves out of neediness and expand their social position. Nations with solid sexual orientation separation and social chains of importance breaking point ladies right to gain entrance to essential instruction. Indeed inside the family unit, young ladies instruction is frequently yielded to permit male kin to go to class. Ethnic group For some ethnic minority bunches, viewpoints, for example, unemployment, living norms and welfare are significant issues. Ethnic gatherings depend on social incorporation to be included in, for instance, instruction and job, and for a few, this is hard in the event that you cant talk or talk little of the local dialect or are ignorant, as it will be harder to end up included and accepted in the public eye (Goldthorpe, 2009). It was likewise observed that 8% of the white populace and 27% of the Pakistani and Bangladeshi populace were unemployed. Adolescent Afro-Caribbean men matured 16 to 24 were discovered to be three times more inclined to be unemployed then those the same age and white. Under half of ladies from ethnic minorities are utilized contrasted with in excess of 65% of white ladies. Issues in deficient lodging among ethnic minorities are high. With a correlation of 2% of the white populace, 30% of Pakistanis and 47% of Bangladeshis living in packed lodging as per the 1991 accord, it is plain to see why those in ethnic minorities are more inclined to experience neediness then others. In a later investigation of families in Bradford, a stunning 65% of Bangladeshis and 45% of Pakistanis existed in packed lodging (Goldthorpe, 2009). The working class In the 1980s, amid the Thatcher time, the common labourers endured tremendously. They encountered serious cut in occupations, with mines, industrial facilities, boat building manufacturing plants and steel works being shut down. This created demolition and an increment in destitution inside the class. It particularly influenced the men because of sudden vulnerability in work and perplexity (Goldthorpe, 2009). On the other hand, this monstrous cut in employments for the working people implied that such places as Sheffield were supplanted with the administration and retail segment. Anyway these men had no aptitudes to have the capacity to take part in this industry and men thought that it was tricky to manage the truth they  were sometimes being supplanted by ladies as the fundamental providers. This prompted a substantial increment in unemployment and neediness. Men were hesitant to learn new aptitudes keeping in mind the end goal to take an interest in the public eye and in this way turned to addictions, for example, drink and medications, calculates that can prompt neediness. Similarly as with the ethnic minorities, the average workers receive sub societies, for example, the opposition to class subculture found by Paul Willis. Working people young men in their last year at a thorough school were mulled over in a longitudinal study that tailed them into their first years in occupation. He observed that they received the same state of mind at function as they did at school, thinking that it more essential to have a snicker and disregard the establishment’s standards and values then doing work and picking up capabilities. This lead to a circle in the regular workers as they emulated the same way as their guardians had formerly (Goldthorpe, 2009). This absence of satisfactory lodging, unemployment, higher wrongdoing and absence of healthcare and abilities leads now and again to pertinent destitution in the regular workers group. The reliance on the welfare state gives no energy or consolation to go out and look for vocation. The selection of the caretaker state should avert neediness and brings individuals up over the destitution line. Anyway it can be seen to really compound the situation. Conclusion Poverty is a long way from being nullified if anything it is expanding quickly and the retreat has pushed numerous families and people into destitution. Poverty is predominantly dictated by three elements â€Å"access to work, and the disappointment of government strategies to manage them. Access to work is dictated by class, sexual orientation and race. On the off chance that unemployed, individuals landing a position is not so much the solution for their issues in the event that they are going to be getting a low wage i.e. solitary folks and low salary families with youngsters. Standardized savings have neglected to haul individuals out of destitution, regularly abandoning them to adapt on least salaries. References Conley, H., Page, M. (2010). The gender equality duty in local government: The prospects for integration. Industrial Law Journal, 39(3), 321-325. Cornwall, A., Harrison, E., Whitehead, A. (2007). Gender myths and feminist fables: the struggle for interpretive power in gender and development.Development and Change, 38(1), 1-20. Daniels, K. (2012). Equality Act 2010. Dean, H. (2009). Critiquing capabilities: the distractions of a beguiling concept.Critical Social Policy, 29(2), 261-278. Dolan, P., Peasgood, T., White, M. (2008). Do we really know what makes us happy? A review of the economic literature on the factors associated with subjective well-being. Journal of economic psychology, 29(1), 94-122. Goldthorpe, J. H. (2009). Analysing social inequality: a critique of two recent contributions from economics and epidemiology. European Sociological Review, jcp046. McNay, L. (2013). Gender and agency: Reconfiguring the subject in feminist and social theory. John Wiley Sons. Pappa, E., Kontodimopoulos, N., Papadopoulos, A. A., Niakas, D. (2009). Assessing the socio-economic and demographic impact on health-related quality of life: evidence from Greece. International journal of public health,54(4), 241-249.

What Is Advertising Theory?

What Is Advertising Theory? We live in a consumerist society. That is a known fact. We are surrounded by ads that say Buy this now. You will save time and money or Do you want your skin to be softer? Try this body cream and you will have the much-wanted baby skin!. And even though some of us ignore the fact that we are, indeed, the victims of these carefully planned slogans which mingle with some eye-catching images, we, the readers of advertisements, interact with them and construct meaning from particular given elements the visual signs that represent something familiar with which readers associate, or the language of the ad that can be related, as Angela Goddard states, with any piece of literature, using fully the resources of language and inviting creative and subtle readings from their users. With this statement, Goddard makes the first approach in the long debate concerning whether ads can be seen as literature or not (1998: 15). In the process of trying to define the ad we stumble upon an inconvenient truth: we are unable to answer the question What is an ad? with anything but it tries to persuade us to buy something, and we do not take into consideration how it does that and by what means we are tricked and that the advertising industry means more than just selling a product. That is the reason why linguists became involved in this subject, as well as sociologists or sociolinguists, psychologists and even anthropologists. The study of advertising is, therefore, taken to another level: linguists came to study and analyze the verbal language and have come to a certain point in their research to say that we can talk about a genre of discourse in advertising; sociologists keep studying nowadays the impact ads have on society and how they contribute to the way people and readers of advertising interpret and build their world and their beliefs and the degree to which we define our identities under the influence of the omnipresent ads. Advertisements are not only a tool used to compel people on an economic territory, but also a kind of tool used to conquer people socially, psychologically and culturally. According to Davidson (1992: 6) studying advertising quickly and inevitably means studying how we read language, images, myths and how it is we build out of them our sense of who we are. From this perspective, ads not only help to sell things (White, 2000: 5), but their existence defines gender construction or stimulates the audience to develop their interest by creating new meanings. In the discussion about some theoretical issues of the advertisement, it must be mentioned that the ad always has an audience and we may call it addressee(s) while the addresser(s) is the one who sends the message (to buy a product, to apply to a service, to support some charity organization, etc) through language (slogans, short texts, etc) and visual tools (Goddard, 1998: 7) Throughout the evolution of advertising, defenders of its effects on society contradicted with those who claimed that ads have a dreadful effect on how one relates to a certain ad and constructs a world around a sold idea. It is partially true that advertisements may have a negative influence in unfolding gender stereotypes and shaping consumers lives on certain levels. A relevant example given by the non-believers is that ads continuously cultivate low self-esteem among young girls exposed to huge billboards showing a girl with a perfect body, perfect shiny hair and perfect skin, making them long for an idea of beauty which is not real at all and manipulating them to buy those products advertised to get that kind of hair or that kind of skin. With this, advertising theorists developed the idea that advertisements come to fill in a much bigger need of comfort, thus improving the corporate image of the company in order to create the icon of a trustworthy and benevolent firm (Brierley, 1995: 43). Its defenders used the argument that not all advertising is deceiving people into buying certain kinds of products, but some advertisements are based on social change and use true stories or/and shocking images to create a (positive) impact on society, aiming constantly at changing the way in which people behave: here we can mention the anti-smoking, healthy eating or anti-drug campaigns, which try to shock people by presenting statistics that show the death rate among smokers or drug users or aim to touch the emotional level by telling the stories of the ones in one of the mentioned situations, for successful advertising appeals both to the head and to the heart, to reason and emotions (Beatson, 1986: 265). Finally, advertising is defended as being a form of artistic expression (Leiss, 1997: 3) and contributing to a certain level to the education of the people, teaching them how to behave and what to think, feel, believe, fear and desire and what not to. (Kellner, 1995 : 5). Advertising must always be theorized according to the development of society towards this consumerist culture that exists nowadays. Therefore, one cannot talk about the impact of advertisements only economically. The evolution of the individual within the advertising culture must also be taken into consideration. In the historical evolution of advertising, one can identify the process of constructing gender identities in society. The most world-wide discussed example we can mention to sustain this idea is the evolution of the image of women in society, from the male supremacy towards the emancipation of women. The researchers in the advertising field stated that this evolution of gender identities must always be related to its context. That is the reason why a sexist ad from the 50s could easily cause laughter, because it no longer relates to the cultural context nowadays. Theorists of advertising conclude that another issue which we must take into consideration when analyzing an ad is the context. Linguists came and said that there is more to take into account when advertising analysts decide the context of the advertisement; according to Guy Cook (1992: 1) context includes also the following: substance, music and picture, paralanguage, situation, co-text, inter-text, participants and function, and, therefore, the correct approach in the study of ads must consider these features too. Cooks holistic definition of the ad (Cook, 1992: 2-6) comes as a breath of fresh air after decades in which specialists ignored the fact that the ad is an interaction of elements and linguists who analyzed the language of the advertisement ignored the picture which comes with it and which also contributes to the construction of meaning. What will an ad look like without the picture? I agree with Cooks idea that elements interact in an advertisement and that the first contact we have with the ad is through the visual tools and only after that do we stop and read what is written under the image. One cannot just simply leave behind the meaning of the picture, because it can be integrated in the sphere of the context. Let us take as example an ad in which two or more people who seem to have different nationalities are shaking hands and smiling gathered at a big table and maybe celebrating something. The readers, at first, interpret this visual information and they do not expect to read u nder this image something about a dreadful event, but they associate the people shaking hands with friendship, peace or something positive; and just after that do they come to read about a charity organization. As Cook states, we cannot just cut out important pieces from the ad, because the meaning of the entire campaign is based on how these elements interact with one another and thus sell the idea or the product. Linguists have launched different theories concerning the new type of discourse that ads use. Even though ads are seen as ephemeral discourses, one cannot ignore the long-lasting impact they have. The debate is taken further at the point of discussing whether ads can be seen as literature. So, can we answer the question What is advertising? by claiming that advertising is a new type of literature? Some specialists state that ads use creativity to stimulate people to read between the lines and find the hidden message and, of course, here they refer to the use of narrative techniques. But some of them also claim that it is impossible to put the label literature on any piece of text produced and that there are certain characteristics that a text must have to be literature. So, both parts have come to a consensus, to create a middle category for ads, and include them in the new sub-literary genres (Cook, 1992: Foreword). Ads still being considered the exception and debates still being ar gued, we cannot totally associate literature with ads. Whatever history the field of advertising has, there is an absolute truth about its changeability. Ads change over time, change being influenced by the social and cultural context. Since the 1900s advertising has changed massively, first because of the technological progress that enables ads to be delivered worldwide through radio, media or through the Internet, commercials being delivered in ways that were beyond belief decades ago; and, on the other hand, due to the changes undergone by society and its cultural values which ads have changed enormously. The public changed its identity, and advertising companies reinvented old ads and updated them to suite the new world. Here we can give the example of brands like Schweppes, Coca-Cola, Dove, and so on and so forth. If we have a look, for example, at a Dove ad from 1955, when the company made its debut, and a 2010 Dove ad we find the old one rather simple, plain we could say, because the cultural context has changed and, thus, the com pany nowadays sustains in its ads this battle between natural beauty and the artificial one, real women vs. supermodels. Cook identifies two levels at which one could observe the evident changes of the ads, one is at the lower level of substance, surroundings, mode and paralanguage, and also at the level of text (Cook, 1992:179); the lower level of substance has been partially covered before, but at the text level we can see a change in the accompanying discourses, because within 50 years there has been a shift from print ads accompanied by stories to very short discourses, nowadays, advertising companies claiming that they would rather use slogans that are short and easily remembered. This change happened mainly because people have nowadays a different life- style, and are not interested in reading a one page ad text or, they probably no longer have the time to do so. Ogilvy claims that we have lost the pleasure of reading advertisements, the pleasure of being captivated by the wit ty, tricky story of a product. Here is an example of the changes in the print ads of The Coca-Cola Company: Then Printed vintage Coca-Cola ad Now Ads as a discourse type Different theoretical approaches have generated a variety of definitions of the concept of discourse, but each of them had as a starting point the concept of language and how language is used in particular situations. Various texts are explored within the field of discourse analysis which is based on examining the way in which meanings are created throughout the text and studying language in its cultural form. Researchers have used the concept of text separate from the one of discourse, due to the common belief that when we talk about a text we strictly refer to the written language and that discourse is strictly limited to the spoken area of language. The modern theorists of language introduced the theory that the concept of text includes many other utterances and statements, so that we can put the label text on almost any magazine article, interview or conversation we stumble upon everyday. In Dresslers view, a text is a communicative event that must accomplish the following seven criteria: Cohesion representing the relationship between text and syntax and the use of phenomena such as ellipsis, anaphora, recurrence or conjunction. Coherence which has to do with the meaning of the text. Intentionality representing the attitude and purpose of the speaker or writer. Acceptability concerning the role of the reader or of the hearer to asses the relevance of the important information of a text. Informativity referring to the quality of the new information. Situationality representing the importance of the situation in which the text is produced. Intertextuality which refers to the fact that a text is related to some other discourses. Discourse analysts have always given a more important role to the external factors, believing that they play a significant part in communication. Cook sustains this idea that discourse analysis is not concerned with language alone (1992: 1) and makes the difference between text and context, the first having linguistic forms, separated from context for the purposes of analysis, and the second including, in the case of advertisements all of the following (Cook,1992: 4) : à ¯Ã¢â‚¬Å¡Ã‚ · substance: the physical material of the text. à ¯Ã¢â‚¬Å¡Ã‚ · music and pictures. à ¯Ã¢â‚¬Å¡Ã‚ · paralanguage: referring to all the accompanying language (gestures, facial expression, or the size of the letters in writing). à ¯Ã¢â‚¬Å¡Ã‚ · situation: the relations of objects and people in the surroundings of the text, as seen by the participants. à ¯Ã¢â‚¬Å¡Ã‚ · co-text: which refers to the text which precedes or follows that under analysis, and which readers/listeners judge to belong to the same discourse. à ¯Ã¢â‚¬Å¡Ã‚ · intertext: refers to the text which the readers/listeners perceive as belonging to other discourse, but which they associate with the text under consideration and which affects their interpretation. à ¯Ã¢â‚¬Å¡Ã‚ · participants: each participant is at the same time a part of the context and an observer of it. Participants are usually described as senders, addressers, addressees and receivers. The sender of a message is not always the same as the addresser. Neither is the receiver always the addressee, the person for whom it is intended. à ¯Ã¢â‚¬Å¡Ã‚ · function: which refers to what the text is intended to do by the senders and addressers, or perceived to do by the receivers and addressees. In order to establish the type of discourse advertisements use, we need to focus first on the field of discourse analysis and see how the ads have been perceived and received into the sphere. James Paul Gee states that the area of discourses can be seen as an institution and prompts us to imagine that we have a giant map. Each discourse is represented on the map like a country, but with movable boundaries that you can slide around a bit and we move the boundaries of the discourse areas on the map around in negotiation with others (Gee, 1999: 22). That is the reason why some types of discourses seem to be hybrids; because of this continuously interaction between them and the contestable boundaries. The only difference between one discourse and another is the grammar they use; grammar as referring to what linguists have named for a long time now as collocational patterns. In the advertising area these patterns signal the type of social language (informal/formal) used to achieve somethi ng like the customers attention and curiosity. Ads caught the attention of the linguists first because they were an evidence of the fact that language is always in context, and second because their discourse was complex, sometimes associated with that of literature, always holding out more to be analysed. According to Cook, describing advertising as a discourse is both more complete and more difficult than the approaches which separate out components of ads, underline a few, and ignore the rest (Cook, 1992: 2). This approach was summed up in Figure 1 by Cook who also believes that the ad is not a stable entity and that any change that occurs at any level, the whole discourse changes (Cook, 1992: 6): Figure 1 Interaction of elements in ads. There are many categories of discourses, or discourse types, which surround us at any time. Some of them are perceived as conversations, others as news bulletins, gossip, jokes, games, lessons, etc. The categories can be drawn further on, but they all merge and defy the same purpose. It is the cultural background that makes us to separate the discourses into units, to give those units names, and to assign them categories (Cook, 1992: 10). Discourse types also cover the area of non verbal communication, and here we can include the category of advertisements discourse. Ads usually have at least a representative slogan, and/or a text sustaining the product advertised. But this is not a general rule. The importance of these non verbal elements depends and varies from spectator to spectator. There are ads without language which have a greater impact through the image associated with what is being promoted, and there are ads in which language plays a subordinate part. When it comes to define what type of discourse ads embody, specialists find themselves in difficulty. It should not be that way, since we are surrounded by them and they represent a conspicuous discourse type in almost all contemporary societies. Cook is among the first linguists to overcame traditionally bias when it comes to define the ad. When trying to distinguish ads from other discourses, he states that people tend to put in the first place as the major qualifying facet the function of the ads. This is because they simply see the surface aim: to convince people to buy a certain product. But ads are not discourses simply related to that universally known purpose, they also are discourses which do not try to sell anything, but advocate a cause, or sustain a campaign. The ads can also be seen according to their intention to inform, misinform, warn or simply amuse the reader. If one considers that the only function is to persuade people, that person leaves a great amount of information aside. For example, if a non-smoker receives ads for cigarettes, or a person who has limited funds receives an ad for a brand-new, expensive, ecologically car, it is clear that the receiver of these ads will know that they are certainly not for him. But this does not mean that those ads do not say anything to the receiver. This is the reason why Cook understands the function from two different perspectives: the function which the sender intends the discourse to have may not be the same as the function it actually does have for the receiver (Cook, 1992: 14). The receiver can use the cigarette ad in a further discussion about smoking/non-smoking. These changes in the function of advertisements are due to the fact that, with ads, there is no single sender and receiver, because ads are not created by a single individual, neither are they the expression of one unique, universal message for the receivers. Advertising is a difficult genre to describe, because it is very wide and merges with other genres; it is Cooks idea of the interactional features in an ad. Every text, as Roland Barthes argued in one of his works, is a multidimensional space in which a variety of writings blend and clash (Barthes, 1977: 146). Donald Matheson studied further this premise and states that according to the intertextual theory, one must ask himself three kinds of questions about all ads and, indeed, all texts: The first one is about identity, and as Barthes noted, a writers work is about the point where that writer puts himself/herself to what has already been told. Matheson uses this theory at a more general level and states that by using language with a particular history, we are placing ourselves, the messages and meanings we produce, in a particular relation to society and culture (Matheson, 2005: 46). A second kind of question concerns the social struggle, which in Mathesons terms is the struggle to re-accent language that has been tied to particular interests before. One can analyze further on the social component of a particular sign to trace its impact and workings on the society. A third and final question refers to the role of media (such as advertising) in shaping shared repertories of intertexts in society. For example, when a passerby sees the following beer advertisement, he/she will immediately make the connection with the popular saying An apple a day, keeps the doctor away. Alluding to other texts is a valuable technique for advertisers. First, it requires a certain degree of cognitive work from consumers and, as rhetorical analysts argue, the more work people have to do to get a meaning, the further they go through the path a particular text is trying to lead them, the more active they collaboration with the texts meaning is. In the text ads carry with them, their receivers recognize previous ways of talking, especially ways which have been solidified over time and used into genres, and these guide them as to how they should fit the elements of the ad together to form larger meaningful units. Fairclough (1995: 55) argues that we can identify social change and challenges of the social structures to this generic heterogeneity. A particular text can draw upon the language of another genre, or it may perform some of the functions of another genre, and also it mat draw upon the graphic form of another genre (Cook, 1992: 46, describes a Hamlet cigar ad that plays with the British Channel 4 station logo). The ad opens up quite unique and specific identity for its readers/viewers. The reference to other texts is sometimes ironic, so we are being asked by those types of ads to be ironic readers and take a critical standpoint towards media. According to Matheson, before an advertisement can create a desire for a product, it must first create a sense of inadequacy which that desire will fill in Matheson (2002: 48). Advertising works not only when people notice the ads, but when they change their behaviour, preferences and their habits in line with the ad. The goal of advertisements is first to participate in the foundation of peoples lifestyles, of their everyday activities and their understanding of themselves and the world that surrounds them. Cooks study concerning the prototypes, not definitive components of ads resulted in the identification of ads as being embedded in an accompanying discourse, foregrounding connotational meaning, thus effecting fusion between different spheres. Adv ertisements abound in intertextual references, this hypothesis being at the core of Cooks metaphorical definition of parasitic ads: appropriating and existing thorough the voices of other discourses (Cook, 1992: 176). In his study, Cook (1992: 12) heightens the following question: since discourse types may be described in terms of their social function, and vice versa, societies may be categorized in terms of the types of discourses they use, where do we place the advertising discourse? Foucault (1971) argues that a culture represent the sum of its orders of discourse. In this position, advertisements occupy a dual position: they help create a new global culture and a new type of discourse, and also it reflects the differences between cultures. The study of advertisements not only draws attention upon language facts, but they give a great amount of information regarding the cultural and social development of a particular civilization. To define what type of discourse advertisements use it is necessary to notice the attitudes towards this discourse. In this respect, ads are the most controversial of all contemporary discourses, partly because it is relatively new and studies and theories keep comin g to light, and partly because it is associated with the market economy from nowadays which helps the advertising corporations to thrive. Attempts to define ads as a discourse type run into different approaches and theories. One of these theories sustains that analysts must consider first the individual meaning of each of the word, and it was developed by Professor Eleanor Rosch and was named the prototype theory (Rosch, 1977: 34). Her research suggests that we choose or understand a word by referring to a mental representation of a typical instance (Rosch, 1977: 41). That given entity can be a bird, she states, and its image will depend on its resemblance to our prototype of a bird. This will vary from culture to culture, and individual to individual. Rosch states that a typical bird for Europeans can be a sparrow, while for the most North Americans is perhaps a robin. We are less likely to identify with the word from the category, if a particular instance does not match with our prototype. This approach, if applied to the debate of defining ads, simplifies the definition, because discourses that are described as ads, but do not share these prototypical elements of an ad, will no longer make the subject of further analysis. But the prototypical ad varies between a community, individuals and of course periods of time. Another theory that was launched first by Cook (1992) has as a starting point the fact that in order to fulfill its aims, advertising discourse use strategies, especially textual-discursive strategies, and makes use of techniques of manipulation of the language, words, creates ambiguity and also addresses to the emotional and personal feelings of the individual. That is why these discourses are more difficult to pin down. It is because their changing and hybrid nature. The language of advertisements, which linguists state that attests a deviation from the linguistic forms, employs both direct and indirect convincing techniques. In order to achieve their communicative effect, sometimes ad discourses appear ambiguous or use contradictory statements. In the process of constructing ads discourses, the signifier and the signified relationship, in the terms of Saussure (1959), is somehow twisted, misrepresented. In advertising discourses the arbitrariness of sign takes over and the old law s disappear. For example, cohesion, according to Vestargaard and Schroder (1985), ceases to exist in the advertising language, and is replaced by the interpretation of the advertisement message that demands coherence from the point of view of the consumer, and his understanding of that message.

Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay

Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay For accounting method, Generally Accepted Accounting Principle (GAAP) has allowed some degree of managerial judgment and flexibility on managers to choose their own accounting method, disclosures and estimates which can make their business underlying with the economics. By applying managerial judgement, it will give chance for the company to achieve on their own desired level of earning .This judgement is referred as to earning management (Wensheng and Jie; Belski and Brozovsky, 2002). According to Parfet (2000), with the flexibility and options given by GAAP it gives a good impact for economic development as others think that they really need the flexibility in accounting methods as diverse industries have different accounting requirements and changes which quickly happen than the FASB can respond. However, there is opportunity to the management to manage earning when many flexibility and options is given in accounting treatment such as too many depreciation methods, and inventory v aluation methods whereby give a chance to managers to choose the method that can achieve a certain level of income. Moreover, the information provided will be overload and user can easily to get confused when there are many options given and accounting profession feels that it is too costly for the preparation and audit of financial statement. As cited by Greenfield, Norman and Wier (2008) on study done by Rosenfield (2000) earning management has been allowed by GAAP in two ways. First way, GAAP permit the company to report all the income that has not been earned and second way, GAAP permit income smoothing whereby reporting the income with stability. There are examples given for these types of accounting practices such as recording revenues earlier than allowed, moving obligation to offshore holding companies to increase income and recording products sales as revenue preceding to definite shipment. For management perceptions, the purpose they operate the company is to have a continuous improvement in their operating business performance with progressively and consistently as to raise financial income and long term development in shareholders value. As for them, sometime they need to have smooth income earning for the value of companys stable growth (Parfet, 2000). Issues of earning management have been arising and take into consideration for a long decade in the accounting profession. These issues have been proven by the case of Enron and WorldCom whereby both the corporate giants collapsed due to practice of earning management. Thus, for company that involve with earning management will bring a lot of consequences and difficulties. It can be given example wherein earning management may let the management to achieve their earning based bonus which also may give impact on managements reputation. Particularly, managers that involve with earning management activities like increase the share price; they also involve in earning management for their own personal purpose and gain (Healy and Wahlen, 1999). Besides, it may cause the problems in management ethics wherein it will be questioned and issued (Guidry, Leone and Rock, 1999). In fact, Merchant and Rockness, 1994 has claimed that earning management may bring and give a potential to the ethical issue that are facing by accounting profession. It has been shown in their study wherein providing the evidence on the ethical assessment of earning management inside the organization which is between their various members only. General Managers, operating unit controller, internal auditor and corporate staff has been involved for this study. Futhermore, referring to Kaplan, 1999, he has extend Merchant and Rockness study by doing the ethical assessment that focusing on the external parties which is outside the organization where is called as users of financial statements. Managers, companies and policy makers will be aware and take a serious action when there is involvement by the external parties as they views earning management as unethical. Means that, if users of financial statement considered earning management as unethical, as a result it will affect managers and companies wherein they will suffer and credibility of companies in the financial markets will be damaged. Referring to Elias (2002), in late1998 of a series of speeches by the former Chairman of the Securities and Exchange Commission (SEC), Arthur Levitt warned that for those who are misleading in managing earning in the financial report may finally give a bad impact to the US stock market: If a company fails to provide meaningful disclosure to investors about where it has been, a damaging pattern ensues. The bond between shareholders and the company is shaken; investors grow anxious; prices fluctuate for no discernible reasons; and the trust that is the bedrock of our capital markets is severely tested. Levitt (1998) claimed that earning management is a process on game of nods and winks between corporate managers, auditors and analysts. He put notice to the accounting profession wherein any of them is consider as poisoning the financial reporting process when they involve in grey area between legitimacy and outright fraud. Besides, he noted that management may threatening the integrity of financial reporting when they mistreatment of premature revenue recognition, cookie jar reserves, big bath restructuring charges, creative acquisition accounting and write off of purchased in process RD. Due to this matter, SEC has taken consideration and action by examine a new disclosure requirement and set up a earning management task force to clear-out all these things on company that manage earnings. As these speeches has been delivered and to address this concern, there are increasing number of members awareness for the accounting profession on the possible harmful effect of earning managemen t and many academic community has taken an effort to strengthen their research regarding this practice (Elias, 2002). Accordingly, based on the significance of ethical issues in earning management, the main objective of this study is to determine the ethical sensitivity of earning management actions which can be examine through determinants of ethical criteria like Professional Commitment (PC), Personal Benefit (PB), Ethical Relativism Orientation (ERO) and Ethical Idealism Orientation (EIO), perceived role of ethics and social responsibility and personal moral philosophies or ethical ideology. This study will explain the background of earning management and ethics, followed by determinants of ethics and ethics and earning management literature and finally is a conclusions. BACKGROUND ON EARNING MANAGEMENT AND ETHICS Earning Management In several decades, managers have used many practices to manage their earning to achieve different purposes for example DeFond and Park (1997) study has shown the result wherein earning management is used to smooth income in order to increase job security (Greenfield et al, 2008). In addition, some researchers also do a study based on surrvey and experiment on the practice of earning management like Elias (2002); Kaplan (1999) and Kavousy, Fard, Kangarluei and Bayazidi (2010). By comparing accrual accounting with cash accounting, accrual accounting is intend more towards to smooth earning and create a number that is more valuable for investors to forecast future earning. In order to define earning management, we should to find at which point that the managers accrual decision involve in too much smoothing and directly become as earning management (Dechow and Skinner, 2000). There are many ways to define of earning management. DeFond and Park (1997) suggesting that managers will borrow earning from the future in order to cover poor current earning in the current period and expected future current earning is good. On the other hand, when the current earning is good but expected future earning is poor thus manager will save current earning in order to cover the future earnings. While, based on the former SEC Chairman stated that earning management is called as accounting hocus-pocus wherein the managers has exploited the flexibility of financial reporting in order to achieve their earnings expectations (Levitt, 1998). According to Healy and Wahlen (1999, p.368), earning management is defined as: It occurs when managers use judgment in financial reporting and structuring transactions to alter financial reports either to mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers. It means that, manager has many options to use judgment to adjust their financial report. For example, the judgment is needed for estimation various future economic event that are reflected in financial report such as obligations for pension benefits, expected lives and salvage values of long term assets, losses from bad debt, deferred taxes and impairment of assets. Managers also need to choose the appropriate accounting methods in order to report the same economic transactions for depreciation methods like straight line or double declining methods and inventory cost methods like the LIFO, FIFO or average cost methods. Management that exercise judgment in financial reporting has face both costs and benefits where the costs are the possible misallocation of resources caused by earning management while the benefits are the possible improvements for management to communicate the private information to the external stakeholders (Healy and Wahlen, 1999). In addition, managers may involve with earning management as due to the several reasons. Managers engage in the earning management in order to raise return, postponement or keep away from contract defaults, increase wealth throughout IPOs or to control particular regulatory outcome. Due to that, it will show a good perception by individual on the ethicalness of certain earning management behavior (Kavousy et al, 2010). The former SEC Chairman, Levitt also noticed that the main reason for increasing in earning management issues is due to capital markets reluctance to forgive companies that fail to notice their earnings estimates (Levitt, 1998). There are numerous incentives provided to the manager for the management of earning. The previous empirical research has classified two main incentives for earning management where divided into two factors which is internal and external factors. For external factors focus on manipulation of earning make by manager as to achieve expectation of financial analyst in order to increase the stock prices (Elias, 2002). Study by Kasznick (1999) shown that company will use unexpected accruals to manage earnings upward if the company face any danger that falling short of an earnings forecast. The result from Barton (2001) has indicated that company use plagiaristic such as income smoothing in order to maintain earnings constant with forecast. Erickson and Wang (1999) noted that due to the equity offering, company has report income by increasing unexpected accruals which managers have overstated earning. While, internal factors relates to the managerial incentives or management compensation con tract such as bonus plans (Elias, 2002). The result from Healy (1985) study indicated that the relationship between accruals of accounting and earning related bonus plans. As bonus plans referred to accounting numbers, managers could more enthusiasm to increase their bonus by exercises in earning management. Particularly, executives choose accounting procedures in order to increase their remuneration that can be rewarded by earning based bonus. Guidry et al (1999) noted that there is strong support for the business bonus maximization by using business unit level data. Earning management can be different with fraud by looking and analysing into conservative accounting, neutral accounting, aggressive accounting and fraudulent accounting. For conservative accounting, it will using GAAP for accounting choices. However, it make accounting treatments more aggressive recognition of provisions or reserves, overvaluation of purchase in process R D in purchase acquisitions, overstatement of restructuring charges and asset write-offs. Due to these accounting treatments, it leads to delay sales, accelerate RD or advertising expenditures. Neutral accounting are accounting involve in neutral operation of the process. For the transactions, it is recorded based on how the way they think is good which just looking by managers based on the transaction nature and the accounting treatment within GAAP. Aggressive accounting are accounting whereby managers understate provisions. The manager will try to appear a low number of estimates of bad debt expenses. It means, t he managers will draw aggressively as low as they can for provisions or reserves like delay R D or advertising expenditures and accelerate sales. The aggressive accounting treatment based on judgment which is not easy to judge. Fraudulent accounting means recording the items that are relate with sales where the sale is recorded before they are realizable, backdating sales invoices, recording fictitious sales and overstating inventory by recording fictitious inventory. As a result, this accounting treatment goes against GAAP and it is fraud (Wensheng and Jie). Overall, earning management will bring consequences in the wearing down of trust between company and shareholders as fraud have been arising to doubtful actual financial instability. Thus, in turn to that masks the true significance of managements decisions (Levitt, 1998). Ethics Of Earning Management According to Levitt (1998), earning management practices in the accounting profession is not a new environment but the implementing strategies to take actions for this issue is well kept secret by corporate executive. As evidence, the managers also unwilling to discuss more regarding the distinction between earning management and management fraud concepts. As a result, SEC has taken an action by identified and prevents this practice as earning management has brought a negative implications and consequences. However, even though earning management issues has been reducing this is not the main goal of the accounting profession to achieve (Elias, 2002). Debate regarding the earning management has been issued and studied by many researchers which are one side of proponent and the other side is opponent. On the proponent side of the debate is the former SEC Chairman who is stated that all earning management behaviour is unacceptable, even have materiality (Grant et al, 2000).In contrast, for opponents side which is the scholars that are disagreed with the SEC that stated earning management is unethical. Kaplan (2001) has given empirical proof to support this argument regarding earning management. He uses a sample of MBA students that can play a role as financial statement users. He makes a distinction for managerial action that can give the benefit to the company and the benefit to manager individually. The result which use shareholders rate showed earning management is more ethical when it more benefited to the company. Conversely, in the non shareholders rated it showed that earning management action as more unethical. This argument has been supported by the other scholar like Parfet (2000). In Parfet (2000) study, it has been gone further and identified that earning management is not essentially always give a negative phenomenon, however it depends on the logical result showed by applying the flexibility of financial reporting options. For example, if managers have credibility to increase shareholders wealth, thus they need to choose all legal options which can assist them to accomplish this goal. Besides, Parfet (2000, p.481) also has differentiated between good and bad earning management. It consider as a good earning management when managers make firm financial performance by voluntary and acceptable business decisions. In opposition, bad earning management is occur when managers has make false accounting entries or broaden estimates beyond reasonable limit. He noted that good earning management is not supposedly to view it as negative and manipulative and cannot be banned. Earning management has influence by many factors like ethics perspective and economic perspective and can be determined and defined from different perception. Ethics perspective is using in order to identify whether have any differences on earning management practices that are perceived by several groups. Normally the ethical research, it will use the assessment of ethical acceptability or unacceptability of various earning management practices by different diversity groups. Numerous attributes for accounting treatment have identified from ethics perspective researches to influence the assessment of ethical acceptability of accounting practices (Wensheng and Jie). Kaplan (2001) found the result this assessment has influence that role in order to determine the fraudulent of financial reporting. This study did not assess in details whether the professionals definitely consider the accounting treatment to be earning management or not. Managers purpose to manage earning is based on their ethics. If their ethics is strong they could hidden from manage earnings because their belief of value do not permit them to manage earnings. Nobody can stop them to do it if they do not have any intention to do so. Thus, it is good for the managers to select the accounting treatments that have been guidance by GAAP in order to minimize any risk arising from violating of GAAP (Wensheng and Jie). According to Kavousy et al (2010), there are four ethics criteria that consist of Professional Commitment (PC), Personal Benefit (PB), Ethical Relativism Orientation (ERO) and Ethical Idealism Orientation (EIO) has been use in order to determine the impact of level of these criteria on the earning management decisions. However, Elias (2002) has identified ethics criteria into two which is on perceived role of ethics and social responsibility and personal moral philosophies or ethical ideology like idealism and relativism. DETERMINANTS OF ETHICS Ethical Ideology and Ethical Judgment As cited by Greenfiled et al (2008) on study done by Schlenker and Forsyth (1977) and Forsyth (1980) noted that an individual ethical ideology or moral philosophy is one factor that are suggest to explain differences in ethical or moral judgment. Forsyth (1980) recommend that the individual ethical ideology is divided into two dimensions which is idealism and relativism that are developed from Ethics Position Questionnaire (EPQ). Relativism can be described as individuals consideration about universal set of rules or standards where individuals reject universal moral principles and rules. Idealism emphasis on human welfare which means describes the individuals attitudes toward the significance of an action and to see the effect of this significance to welfare of others. An individuals ethical ideology like idealism and relativism may affect the business decision making which is also include the decision to manage earnings. For individuals that are more intent towards idealism should be decide not to manage earnings as it could cause harm and undesirable consequences to others and this outcome should be prevented. These individuals also make a judgement on earning management actions as more unethical (Elias, 2002). In contrast, those individuals that are more relativist will think and make a consideration on certain circumstances first rather than caused the potential harm of decisions. These individuals are more lenient in make a judgment for decisions and as a group earning management actions are judge more ethical than do the idealists (Elias, 2002). Personal Benefit (PB) And Professional Commitment (PC) Personal benefit (PB) and Professional commitment (PC) is the objective of profession and acknowledgement the value which means the readiness of professional to practice substantial effort on behalf of profession and sustain their membership in the profession as an explicit objective that is cited by Kavousy et al (2010) on the study done by Porter et al (1974). Generally, the professional should focus more and give a high commitment on their profession rather than to their personal gain. Thus shareholder thinks that managers and employees can manage and protect the assets of the company and make a correct and firm decision in order to increase company value. In details, all stakeholders believe that certified public accountants can maintain the confidence of public that include remaining independent of the client and purposely speak out the financial condition of the company in the annual report (Greenfield et al, 2008). Ethics And Social Responsibility The relationship between ethical behaviour and social responsibility has been examined by Elias (2002) as this relationship is important for the business. As cited by Elias (2002) on the study done by (Davis, 1974; Robin and Reidenbach, 1987) stated it is due to the business that become as a part of a complex and mutually dependent with social system which means the others part of the system is influence by business actions. Besides, it is essential for the business to have a corporate social responsibility as it is a social contract between business and society and community to require a company to show a greater social concern to the society and community. Thus, the disclosure of corporate social responsibility in annual report becomes more important for company in order to maintain and attract companys customer and it also provide information to the public concerning on a companys activities that relate to the community. As to get a confirmation on the interrelationship between ethics and social responsibility, the study done by Singhapakdi et al (1996) that are cited by Elias (2002) shown that there is tools have been developed and used to determine the individuals belief concerning the role of ethics and social responsibility in organizational effectiveness. The questionnaire is divided into three factors. Part of social responsibility and profitability has become the first factor which consider about the individuals that are more concern and aware on this element which they believe that disclosure of companys social responsibility can bring to the profitability and competitiveness to the company. The second factor is regarding long term gain where the individual that involve more in this element will believe that social responsibility has play important role to sustain the business as going concern and maintain it for long term success. Lastly, the third factor is about short term gain where the i ndividual more in this element will believe that social responsibility will make a short term success for the company. ETHICS AND EARNING MANAGEMENT LITERATURE Numerous studies have examine the relationship between ethics and earning management as it become as a hot issue especially for the accounting profession. In the study of Elias(2002) with the research title Determinants of Earnings Management Ethics Among Accountants shows that by using 763 accounting practitioners, faculty and students sample there is positive relationship between social responsibility that focus on idealism and long term gains with ethical perception of earning management and negative relationship that focus on relativism and short term gains with ethical perception of earning management. The study by Belski and Brozovsky (2002) with research title Ethical Judgment in Accounting: an Examination on the Ethics of Managed Earnings shows that the intent of the earning management problems where managers involve in earning management that was assumed as opportunistic or selfish as more unethical compared with earning management behavior target at maximizing the form contracting efficiency. Furthermore, the method of manipulation was also important and to be considered. The study title The Effect of Ethical Orientation and Professional Commitment on Earning Management on study done by Greenfield et al (2008) with a sample of 375 undergraduate business majors, discovered that a positive relationship among an individuals ethical orientation and decision making. Moreover, individual with higher level of professional commitment look to be less likely to involve with earning management behavior and to behave opportunistically. Study by Marques and Pereira (2009) with the research title Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession indicate that a major determinant for relativism is an age. It contrasts with the prior research where older respondents exposed themselves significantly more relativistic than younger. While a major determinant of ethical judgment is a gender where against expectations, men shows significantly stricter judgments compared with women in two of the five scenarios. It also signify that respondents ethical judgments did not contrast significantly based on their ethical ideology as supporting the idea that determinant of ethical judgments is not important for ethical ideology. Finally, research done by Kavousy (2010) with the title The Relationship between Ethics Criteria and Earning Management in Accepted Companies in Tehran Stock Exchange found that ethical criteria of PC, PB, ERO, and EIO have an insignificant relationship with earning management. CONCLUSIONS Ethics issues have been taking into consideration and discussed by many parties like professional, academic journals and press. Due to this matter, it brings this research more specific on ethical issues that are related with earning management. The perception of earning management is hard to define as it is very subjective. Thus it is difficult to determine whether it is use appropriate accounting treatment or tend to earning management. It is good for the company to follow guidance from GAAP for applying the flexibility of accounting treatment as to reduce the risk that can violate GAAP. Since earning management issue has a great deal attention by many parties, therefore it is very important for the company to consider about ethical issue in order to manage earning. If individual has a strong sense of ethic, earning management can be avoided as they know it is unethical to do it. Even though manager has opportunity to manage earning as due to the flexibility of accounting treatment , they can manage it properly if they have a good ethics. Otherwise, it will caused earning management which show a unethical behaviour to the stakeholders especially the external parties like investors and customers. As a consequence, a strong relationship between ethic and earning management is taking as serious action to consider. Hence, there are ethics criteria like ethical ideology, personal benefit and professional commitment have been considered in order to determine the impact of it with earning management.