Continuing Differences Between US Essay Example for Free

Continuing Differences Between US Essay U. S. GAAP IFRS Convergence In January 2008, the U. S. SEC issued a final rule that adopted rules that allowed non U. S. -based issuers financial statements in accordance with the IRRS, as issued by IASB, without the need to reconcile with the U. S. GAAP (SEC, pp. 20, 2008). In its ruling, the SEC acknowledged that the convergence efforts between the IFRS and U. S. GAAP have made progress in eliminating many disparities. The SEC acknowledged that its prior complaints on lack of information or disclosure by foreign issuers on certain areas, and the manner of presentation of their financial statements have been resolved by the convergence efforts. The SEC, however, recognize that a number of difference still exist, with some accounting subjects that the IFRS has yet to fully address ( SEC, pp. 20, 1998). Continuing Differences Between US GAAP and IFRS According to the SEC, due to their sources, U. S. GAAP and IFRS will continue to have differences regardless of their convergence. The SEC said that these include (i) the effects of mergers, combinations and other legacy transactions that happened when the convergence was still initiated, and (ii) those arising as a result of accounting elections (for example, hedge accounting) that foreign issuers make under those standards (SEC, pp. 21, 2008). The International Accounting Standards Board in its 2005 report said that certain divergence issues has to be addressed in the long-term. These include (i) classification of debts on refinancing or default under credit agreements, (ii) differences in financial instruments accounting, (iii) post-employment benefits, and (iv) long-lived assets impairment and borrowing costs capitalization. AIFRS/Australian GAAP PricewaterhouseCoopers reviewed the the Australian equivalents to International Financial Reporting Standards (AIFRS) and gave recommendations to the Australian Accounting Standards Board. PwC pointed to divergences between Australian Standards (AIFRS) and IFRS: According to PWC, the implementation of AIRFS is expect to improve corporate governance and financial reporting in Australia. Ernst Young Report Ernst Young said the IRS differ significantly from those principles in use. Among other things, the IRS protocol on business combinations compel recognition of more intangible assets to be valued an recognized than practiced in local accounting rules. EY said that the IFRS will help companies improve their internal control as it requires more extensive reporting procedures, and will require greater transparency among firms as a common financial standard will be used. EY said in its report that the conversion to IFRS has a substantial impact on financial reporting which requires management and personnel to focus on improving strategy because: * financial statements presentation has been modified * measurement of assets and debts may result in increase in earnings and volatility in equity. * additional disclosures would be required. REFERENCES Final Rule: Acceptance From Foreign Private Issuers of Financial. January 9, 2008. Securities and Exchange Commission. http://www. sec. gov/rules/final/2007/33-8879. pdf International Convergence status. 15 June 2008. International Accounting Standards Board. http://72. 3. 243. 42/fasac/06-21-05_intl. pdf Padoa-Scioppa. 19 May 2006. Financial Times. retrieved 13 Aug. 2008. http://www. iasb. org/News/Announcements+and+Speeches/Work+on+converging+accounting+standards+must+go+on. htm PriceWaterhouseCoopers. 28 Jan. 2005. Submission to Parliamentary Joint Committee on Corporations and Financial Services. http://www. aph. gov. au/SENATE/committee/corporations_ctte/completed_inquiries/2004-07/aas/submissions/sub22. pdf

Human nature Essay Example for Free

Human nature Essay Human nature has always emphasized on achieving more. As the history prevail the first ever invention of human was a wheel, and ever since the development of wheel, the mankind has always been in a continuous strive to achieve more. Information is an integral part of human life and the technology has always played an eminent role to increase the lifestyle and living standards of mankind. Communication has always been the core point of interest for people and this is one aspect where the research will continue to eternity. (Rhoton, 2001) Samuel Morse who is considered as one of the pioneer of communication through the development of telegraph was able to give birth to the term information technology. The information technology is totally dependent upon research. Up till now billions of dollars have been spent on the research of communication and information technology. The profound period that affected the development of IT was development of ENIAC computer in the era of 1950s. (OBrien, 2008) Through the development of ENIAC large amount of calculations were easily completed by the machine and it was used as multipurpose machine for calculations and programming. The speed and flexibility was very high due to which it made a huge impact in World War II. After the development of ENIAC computers were developed in a similar pattern. The need was recognized by different people and researches were conducted to develop such a machine that could automate some difficult processes. (Rappaport , 2002) The development of computers to cell phones to laptops, all were pretty much predictable as they were developed in the need of the hour. The progress of technology has always been a progress of speed and memory, but now in the modern era the three factors that are very important in the technology research are speed, memory and portability. In the future we can assume that we will witness more speed in machines, with high memory storage and high level of portability. References OBrien, J. (2008) Managment Information Systems (pp. 239) Rappaport, Theodore (2002). Wireless Communications: Principles and Practice. Prentice Hall. Rhoton, John (2001). The Wireless Internet Explained. Digital Press.

Hip Hop, Music and Fashion

Hip Hop, Music and Fashion Hip hop is a musical genre which developed alongside hip hop culture, defined by key stylistic elements such as rapping, DJing, sampling, scratching and beatboxing. Hip hop began in the Bronx in New York City in the 1970s, primarily among African Americans and Jamaican Americans, with some Latino influences. The term rap is often used synonymously with hip hop, but hip hop denotes the practices of an entire subculture. Rapping, also referred to as MCing or emceeing, is a vocal style in which the artist speaks lyrically, in rhyme and verse, generally to an instrumental or synthesized beat. Beats, almost always in 4/4 time signature, can be created by looping portions of other songs, usually by a DJ, or sampled from portions of other songs by a producer. Modern beats incorporate synthesizers, drum machines, and live bands. Rappers may write, memorize, or improvise their lyrics and perform their works a cappella or to a beat. Roots of hip hop/history Hip-hop originated at Bronx located in New York City, by a Jamaican DJ, Clive Campbell also known as Kool Herc who was born in 1955 at Kingston, Jamaica Jamaican born DJ Clive Kool Herc Campbell is credited as being highly influential in the pioneering stage of hip hop music, in the Bronx, after moving to New York at the age of thirteen. Herc created the blueprint for hip hop music and culture by building upon the Jamaican tradition of toasting or boasting impromptu poetry and sayings over music which he witnessed as a youth in Jamaica. Herc and other DJs would tap into the power lines to connect their equipment and perform at venues such as public basketball courts and at 1520 Sedgwick Avenue, Bronx, New York, a historic building where hip hop was born.Their equipment was composed of numerous speakers, turntables, and one or more microphones.[17] In late 1979, Debbie Harry of Blondie took Nile Rodgers of Chic to such an event, as the main backing track used was the break from Chics Good Times. Herc, along with Grandmaster Flash was also the developer of break-beat deejaying, where the breaks of funk songs-the part most suited to dance, usually percussion-based-were isolated and repeated for the purpose of all-night dance parties. This breakbeat DJing, using hard funk, rock, and records with Latin percussion, formed the basis of hip hop music. Campbells announcements and exhortations to dancers would lead to the syncopated, rhymed spoken accompaniment now known as rapping. He dubbed his dancers break-boys and break-girls, or simply b-boys and b-girls. According to Herc, breaking was also street slang for getting excited and acting energetically. Hercs terms b-boy, b-girl and breaking became part of the lexicon of hip hop culture, before that culture itself had developed a name Later DJs such as Grand Wizard Theodore, Grandmaster Flash and Jazzy Jay refined and developed the use of breakbeats, including cutting and scratching. The approach used by Herc was soon widely copied, and by the late 1970s DJs were releasing 12 records where they would rap to the beat. Popular tunes included Kurtis Blows The Breaks, and The Sugar Hill Gangs Rappers Delight. Emceeing is the rhythmic spoken delivery of rhymes and wordplay, delivered over a beat or without accompaniment. Rapping is derived from the griots (folk poets) of West Africa, and Jamaican-style toasting. Rap developed both inside and outside of hip hop culture, and began with the street parties thrown in the Bronx neighborhood of New York in the 1970s by Kool Herc and others. It originated as MCs would talk over the music to promote their DJ, promote other dance parties, take light-hearted jabs at other lyricists, or talk about problems in their areas and issues facing the community as a whole. Melle Mel, a rapper/lyricist with The Furious Five, is often credited with being the first rap lyricist to call himself an MC. In the late 1970s an underground urban movement known as hip-hop began to develop in the South Bronx area of New York City. Encompassing graffiti art, break dancing, rap music, and fashion, hip-hop became the dominant cultural movement of the African American and Hispanic communities in the 1980s. Tagging, rapping, and break dancing were all artistic variations on the male competition and one-upmanship of street gangs. Sensing that gang members often violent urges could be turned into creative ones, Afrika Bambaataa founded the Zulu Nation, a loose confederation of street-dance crews, graffiti artists, and rap musicians. By the late 1970s, the culture had gained media attention, with Billboard magazine printing an article titled B Beats Bombarding Bronx, commenting on the local phenomenon and mentioning influential figures such as Kool Herc. Hip hop as a culture was further defined in 1982, when Afrika Bambaataa and the Soulsonic Force released the seminal electro-funk track Planet Rock. Instead of simply rapping over disco beats, Bambaataa created an electronic sound, taking advantage of the rapidly improving drum machine, synthesizer technology as well as sampling from Kraftwerk. The appearance of music videos changed entertainment: they often glorified urban neighborhoods. The music video for Planet Rock showcased the subculture of hip hop musicians, graffiti artists, and b-boys/b-girls. Many hip hop-related films were released between 1982 and 1985, among them Wild Style, Beat Street, Krush Groove, Breakin, and the documentary Style Wars. These films expanded the appeal of hip hop beyond the boundaries of New York. By 1985, youth worldwide were embracing the hip hop culture. The hip hop artwork and slang of US urban communities quickly found its way to Europe and Asia, as the cultures global appeal took root. The 1980s also saw many artists make social statements through hip hop. In 1982, Melle Mel and Duke Bootee recorded The Message (officially credited to Grandmaster Flash and The Furious Five), a song that foreshadowed the socially conscious statements of Run-DMCs Its like That and Public Enemys Black Steel in the Hour of Chaos. During the 1980s, hip hop also embraced the creation of rhythm by using the human body, via the vocal percussion technique of beatboxing. Pioneers such as Doug E. Fresh, Biz Markie and Buffy from the Fat Boys made beats, rhythm, and musical sounds using their mouth, lips, tongue, voice, and other body parts. Human Beatbox artists would also sing or imitate turntablism scratching or other instrument sounds. Definition of hip hop Hip-hop is a modern culture consisting of music, fashion, and art. The first people who made this music genre are the African Americans. Keith Cowboy, a rapper with Grandmaster Flash and Furious Five, made the term hip-hop. He was singing the words, Hip hop hip hop,when he was teasing a friend who had just joined the US Army. Hip-hop began to be popular all over the world. The four fundamental elements in hip-hop: hip-hop dance, hip-hop art, hip-hop music, and hip-hop fashion. Hip-hop dance includes break dancing and interesting forms of street dance. Hip-hop art includes urban inspiredart and graffiti. Hip-hop music includes Dj-ing, beatboxing, rapping, and hip-hop production. Rapping includes MC-ing and urban-inspired poetry. The Influence of Hip-Hop Around the World Hip-hops influence has become worldwide. This kind of music has been both a negative and positive influence to the young people. Some students in schools have violated the dress code by wearing hip-hop fashion, such as baggy pants, tank tops, and many other clothes. Some songs contain harsh language and violence-related themes. Those were some examples of how hip-hop can be a negative influence, but there are many positive sides to it too. Hip-hop culture represented the African-Americans freedom and culture. Many young African-Americans want to stop gang wars and put hip-hop music into a positive side. Hip-hop and rap is the most popular music genre in the United States; it had made more than 10 percent of the $12.3 billion music sales in 1998. This music genre replaces another popular genre called rock and roll. Rap musics share of sales increased over 150% over the last ten years and is still increasing. Also,breakdancing, a type of street dancing, is part of the hip-hop movement. It combines a series of toprock, downrock, power moves, and a freeze or suicide ending. This form of hip-hop dance has become a common dance amongst everybody. In fact, it has encouraged gang violence to decrease. Hip-Hop Fashion After the 1970s, hip-hop fashion has evolved into another different style. Today, it is a popular style of fashion for teenagers all over the world. Hip-hop fashion now includes large glasses (stunnershades), Kangol hats, brightly colored designer tracksuits, multi-fingered rings, oversized gold door-knocker earrings, and custom sneakers, also known by brand-names such a Nikes or Jordans. Many elements of this fashion style were worn by famous hip-hop singers. These hip-hop stars are adored by their thousands of worshiping fans, who follow their style of clothing, wanting to be like them. That is why this fashion style is popularly recognized. The in accessories to wear in the style are gold necklaces, bling-bling, huge watches, grillz (no, not the barbeque grills; the grills we are talking about are gemmed, flashy oral pieces covering your teeth), and pendants or earrings filled with sparkly diamonds or anything that shines (the bling-blings). Hairstyles very much mattered in the early-1980s; singers put their hair either in curly or messy knots atop their heads. Some people thought they were crazy, but decades ago, this was the style that everyone craved. They also tied it straight into ponytails or pigtails to get a fresh look. Hip-hop today is mostly the wearing of baggy pants and black ink tattoos. Hooded sweaters were very famous for this style; gold teeth were also in in the late 80s. For hats, hip-hop trend followers would either wear baseball caps or famous leather hats. Hip-hop fashion really matters for most adolescnets, and is the new trend today. Some brands that produce hip-hop clothing are G-Unit, Anchor Blue, d.e.m.o., Tillys, Iced Out Gear, Tommy Hilfiger, Phat Farm, Roca Wear, Ecko, Baby Phat, Dickies, Akedemiks, and many more. Hip-Hop Music + Dance Hip-hop music was popularly known as rap music. Hip-hop existed in the United States during the mid-1970s. Hip-hop dance was known as breakdancing, it is a very popular street dance for teenagers that influences people to watch them. Performed by a DJ, the beat, is a count as a rhythm for the music. Hip-hop is followed by the rhythms of RB, disco, and funk. Hip-hop has a little bit of slang, which inlcudes words that have a special meaning, although the word itself can be grammatically incorrect and doesnt make sense; slang words are often used in hip-hop songs. In the late 90s and early 21st century, these words have been used into many different songs across America and globally.

Managing Workforce Diversity Essay example -- Workplace Diversity

Introduction Without a doubt, the greatest asset an organization can have is its human resource. Therefore, issues affecting the staff have increasingly become popular among business managers, scholars, policy makers and other stake holders. One of the issues that have particularly generated sufficient interest is managing workforce diversity. O’leary & Weathington (2006) defines diversity simply as way of differentiating one person from another. Diversity is about recognizing and appreciating the uniqueness of each person. People can be different in terms of race, sexual orientation, age, gender and physical abilities just to mention a few (Burke 2007). As a result, workforce diversity has become a major business concern. Managing it should not be merely motivated by the potential of increasing the profit margin, but also should be to ensure the working environment is conducive, safe and nurturing (O’leary & Weathington 2006). Any business that manages its workforce effectively is bound to enjoy a number of benefits. Advantages of Workforce diversity It would be hypocritical not to acknowledge the fact that most business primarily exist with an intention of profit maximization. As result most of the organization activities will be geared towards achieving this goal. Efficient management of the workforce diversity can accelerate the process by increasing the company’s competitive edge (Ongori & Agolla 2007). O’leary & Weathington (2006) pointed out that are diversified staff is likely to be more creative, innovative and generally possess a relatively high ability of coming up with quality work. As oppose to a homogeneous group, when a diverse group get acquainted to each other, their job performance becomes superior due to an ... ...orkforce, they have been reaping the sumptuous benefits. Works Cited BMO Financial Group c 2010, Diversity, Equity, and Inclusion [Online] available from [17th Dec 2010]. Browder, LM & Miller 2009, Workforce Diversity: The Big Blue Case, McGraw-Hill, New Delhi. Burke, LM 2007, Managing the Diverse Workforce Effectively, Rutledge, London. IBM c 2007, Global workforce diversity [online] available from [17th Dec 2010] O’Leary, BJ & Weathington, BL 2006, ‘Beyond the Business Case for Diversity in Organisations’, Employee Responsibilities and Rights Journal, Dec, vol 18, issue 4, pp1-10. Ongori, H & Agolla, JE 2007, ‘Critical Review of Literature on Workforce Diversity’, Africa Journal of Business Management, pp 72-76.

Knights And Chivalry Essay -- essays research papers fc

KNIGHTS AND CHIVALRY Knights were a large part of the Middle Ages. A lot people think that knights are soldiers who were covered in metal, and fought dragons and evil people. Although they were warriors, or soldiers, knights never fought dragons. Knights fought for their king or lord because land was promised to them. To become a knight you had to be born a noble boy and start training at age seven. The boys didn't go to school because he was sent to live with another noble family as a page. A page learned to work with horses and weapons. He also learned manners and to be polite. He ran errands for the noble family. At age 14 a page became a squire to a knight. As a squire you had to serve the knight. By watching the knight the squire learned how to fight and use the weapons to strengthen his body. The squire had to do many things with the knight. If the knight had to go into battle the squire had to go too. When the knight got wounded the squire fixed his wounds. If the knight was in danger the squire rescued him, and if the knight died the squire would setup a proper burial. A squire learned to make and serve meals and was the knight's personal servant. On the squire's 21st birthday his skills would make him a knight. His skills were tested during tournaments. There was a ceremony for the squire when he was ready to become a knight. On the night before the ceremony the squire bathed and put on special clothes. He prayed alone in a church with his weapons. The next day t...

Film Versus Theatre Presentations of William Shakespeares Much Ado Abo

Film Versus Theatre Presentations of William Shakespeare's Much Ado About Nothing Shakespeare's comedy Much Ado About Nothing is a witty play that is interpreted in many different ways for many different audiences. Branaugh's movie rendition, compared to the Shenandoah Shakespeare Company's play, have many separately emphasized points. If we look at elements such as use of space, costuming, and love relationships we find that Kenneth Branaugh emphasizes the separation of the military from the domestic which eventually heads down to the separation of men and women, while in the stage production, the director emphasizes the relationship and friendship between Claudio, Benedict, and Don Pedro. In Branaugh's movie version of Much Ado About Nothing there is much emphasis placed visually upon the military and the domestic atmosphere. From the beginning of Branaugh's interpretation the clear distinction between the two groups is visually portrayed. The movie begins with Emma Thompson, Beatrice, reading aloud to her friends and family in a relaxed laid back setting. The first domestic scenes lay out the tranquility of Leonato's home compared to the rough and public military scenes. The first military scene shows Don Pedro and his comrades riding up to Leonato's house. The scene is visually pleasing with the soldiers striding up to the house on horses with their arms raised in the air in slow motion. A strong sense of military valor is established through the soldier's actions, and the movie has already established a sense of military and domestic space, which the play did not capture. The Shenandoah Shakespeare Company's version of the play began very differently. There was no domestic or military atmosphere at all and the ... ...oin the domestic group, but Don Pedro and Don John are not as faded out. Don Pedro is present in the end, however, he is not a main part of the action. All of the characters were present most of the time either sitting on stage or standing which made the two groups seem not as separate as in Branaugh's movie. Branaugh and the company director both made many choices, which influenced their performances. I enjoyed the movie more the play because it was not only full of funny lines and puns, but the actors and the setting were amazing. They movie seemed to flow more for me and I enjoyed being able to see the characters in a serene setting without having to visualize it all. Shakespeare's play Much Ado About Nothing can be interpreted, acted, read, and visualized in different ways, but I thought that Kenneth Branaugh brought together an amazing cast and performance.

AlfredHitchcock, Essay

Final Paper Mamet and Hitchcock’s Suspenseful Similarities While comparing the film’s Strangers on a Train, directed by Alfred Hitchcock and The Spanish Prisoner directed by David Mamet, two suspenseful mysteries unfold. In this essay I will compare both directors use of themes, tones, and camera effects to convey the thrilling story of a confused and tortured protagonist. While they are different plotlines, both stories overlap in many ways. Perhaps Mamet may have even made an homage to Hitchcock’s Strangers on a Train by mirroring various scenes and themes in The Spanish Prisoner. Strangers on a Train is the story of two strangers that meet on a train, but it is hardly that simple. One a tennis star, Guy Haines, and the other, a wealthy psychopath Bruno Anthony. Bruno proposes a scheme to Guy to kill someone the other person wants to dispose of, a â€Å"criss-cross†. Unknowingly, Guy agrees to kill Bruno’s enemy and vice versa. Bruno kills Guy’s wife that he had been trying to divorce, and expects Guy to kill his father. They get mixed up in a cat a dog chase of murder and confusion, which ended with Bruno’s death and Guy marrying the women he loved, Anne Morton. The Spanish Prisoner is titled from a con game that traps a mark into turning over thousands of dollars to scam artists. David Mamet character Joe Ross is a math genius that devised a â€Å"process† that will earn his company billions of dollars. The process is the maguffin (a typical trait of Hitchcock); we never find out what the process is, only that rival Japanese corporations will do anything to steal it. Joe Ross ends up happily ever after similarly to Guy Haines. Both stories reflect one another in multiple ways. One is that Bruno the sympathetic villain in Hitchcock’s Strangers on a Train that we love and hate is very similar to that of Julian ‘Jimmy’ Dell who elaborately tried to steal the process. We grow relationships with Jimmy Dell and with Bruno Anthony; they are both the catalyst of all bad that comes to the protagonist, yet each director makes them appealing and loveable. Both plotlines are obviously different, but Joe Ross is a similar reflection of Hitchcock’s creation of Guy Haines as well. Both men are mixed up in what they thought were brief encounters with ice or eccentric strangers. Yet both men get fooled along the way and get entangled in a web of lies, murder, and deceit. Mamet mirrors Hitchcock storyline in various ways throughout the films with character similarities again and again. On the plane ride back to the States, Susan asks Joe the film’s signature question: â€Å"Who in the world is what they seem? † In this scene, instead of a train they are on an airplane, and instead of Bruno asking Guy a question, it is Susan to Joe. Inevitably they are the same. Susan endows doubt and a motive to do something out of character, much like Bruno’s question to Anthony, â€Å"My theory is that everybody is a potential murderer. Didn’t you ever want to kill somebody? Say one of those useless fellows Miriam was running around with? † Each character is stricken with a striking comment that unravels the rest of their fate. In the same scene in the airplane Joe responds to Susan by retreating to the plane’s bathroom to unwrap Dell’s gift, which turns out to be a first edition of Budge on Tennis. The tennis theme is another similarity echoed in Strangers on a Train. Guy Haines is a pro tennis player and many of the scenes have imagery of tennis. Metaphorically it could represent the mental state of characters or plot, the back and forth of sense and logic. Later when Joe is trying to meet up with lawyers to discuss the process in Central Park, he goes onto a carousel. Mamet does no mistake by copying Hitchcock’s carousel tool as a dizzying climactic point. The spinning of the carousel signifies the mental state of both protagonists at the time. Each is on the verge of a breakdown, not knowing who to trust or what to do next. Camera angles enhance the scene in Hitchcock’s version because he uses high angle shots and differential focus on the faces of the patrons riding the carousel while the background spins quickly it creates a highly suspenseful and memorable scene. Hitchcock also used that little carnie man who crawled under the moving carousel, I was in awe of the camera angles throughout this scene, it made me hold my breath. The scene from The Spanish Prisoner where Joe was in the carousel was not as thrilling, the tone was different, he just walked around it slowly. The tones of the two scenes are like night and day. Hitchcock’s is loud and scary, while Mamet’s is eerily quiet and somber. Thematically they both explain the mental state of the protagonist, but Hitchcock’s tone is intense, fast paced, and surreal at times, while Mamet’s tone is cerebral and realistic. Not only are the characters, the themes, and elements comparatively similar, but also many of Hitchcock’s trademarks are found in both movies. One is the falsely accused man. This is present in Guy Haines, as well as in Joe Ross. Each protagonist is being chased for a crime they didn’t commit. It is a classic trait of suspense thrillers and is defiantly a major part of each film. The second trait is the guilty woman. This is present in Susan in Spanish Prisoner, and in Miriam in Strangers on a Train. Both directors convey police as idiotic throughout the movie as well, which is another Hitchcock trait. The final element is the pathological deviant. This is present in Bruno Anthony and in Julian ‘Jimmy’ Dell. This is the figure that spun the web of lies and created a â€Å"trustworthy† bond while in reality being completely crazed for a purpose that is unattainable. While both movies are similar in their theme, tone, characters, and director traits, they also vary in ways that make them unique. Both the stories are well conveyed due to the director’s clear point of view. One was referencing the other, both were gripping and suspenseful tales of an innocent man trying to fix a problem that they cant seem to solve. Mamet’s mirroring of Hitchcock was done well, but Hitchcock’s surrealistic shots and character like the carnie make it more interesting and compelling of a movie to me.