XYZ Corporation transition to IAS

XYZ Corporation transition to IAS Executive Summary Following the plan of XYZ Corporation to transition from GAAP to IAS, this report will explore the major areas that the corporation should take into account and recommend areas of importance. IAS reporting standards are universal reporting principles that will ensure the uniformity of financial reporting internationally. The major findings include that there will be a dramatic change in the names of financial statements.Advertising We will write a custom essay sample on XYZ Corporation transition to IAS specifically for you for only $16.05 $11/page Learn More The corporation should engage sound audit and reporting practices in their reporting mechanisms. The transition will come with heavy investments in the costs of developing employees and changing reporting structures. However, XYZ Corporation’s transition will offset the costs borne after it starts realizing the benefits of the transition. The report concludes that investing in t he transition will be a heavy investment with long term benefits thus a worthwhile development. Introduction The International financial reporting Standards (IFRS) were introduced in 2001 replacing international accounting standards (IAS) (Tweedie, 2004). The standards were offered by the IASB (International Accounting Standards Board). The standards are mandatory for all public companies listed on stock exchanges including the NYSE (New York Stock Exchange). The standards are implemented for the consolidated accounts reporting of companies (Gordon, 2008). Before the transition to IAS, every country had its own standards for guiding the calculation; GAAP (Generally Accepted Accounting Principles) standards. The rationale for the shift to IAS was based on the need to eliminate the incapacity of investors to reach informed decisions from the records drawn on the basis of GAAP (Beuren, Hein and Klann, 2008). Research Findings Making the transition to IAS will affect the financial recor ds of XYZ Corporation The transition from GAAP to IAS by XYZ Corporation will cause significant changes in the financial records of the corporation (Kwok and Sharp, 2005, p. 75). The changes include the significant change in the format of the financial records prepared, as opposed to those prepared under GAAP standards (Benzacar, 2009, p. 29). The statements of the corporation will change in the different areas mentioned. Next, the title of the corporation’s balance sheet will change from ‘balance sheet’ to ‘group balance sheet’, and the name fixed assets will change to non-current assets (Benzacar, 2009, p. 29; Tsalavoutas and Evans, 2010, p. 820). Capital and reserves are renamed as equity; profit and loss accounts are renamed to retained earnings, and the total capital invested is renamed as total equity (Benzacar, 2009, p. 29). Through the change of the names, the name titles of financial records will coincide with the information presented in ot her records, which will make it easier for outsiders to evaluate the financial health of the company in question (Benzacar, 2009, p. 29-30). The rationale behind the need to change names includes increasing the comparability of different financial records:Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The new names will show a cohesive financial representation of the corporation’s activities allowing the readers to see the relationship between the items presented in different financial statements, demonstrating that the statements complement each. Through the change of names, information will be disaggregated so that it can help a reader foresee the future cash flows of corporations like XYZ. With the names showing a better association between the information presented in the different records, readers will be able to evaluate the liquidity, as well as the financial flex ibility of organizations like XYZ Corporation (Benzacar, 2009, p. 29-30; Benzacar, 2009, p. 29-30). The shift to IAS will require the development of a universal accounting language by the IASB, which may not be possible The development of a universally accepted language should form a major component of the objectives of the IASB while enforcing the transition into the IAS, which XYZ Corporation is pursuing (Stittle, 2004, p. 139). As a result, even with the adoption of the IAS, XYZ corporations should realize that it may not receive maximum benefits from the transition as language plays one of the most critical roles in the generation of the varied accounting models for related areas (Evans, 2004, p. 235; Jacob and Madu, 2009, p. 356). The issue that will face XYZ Corporation in its shift to IAS will include the limitation it will face due to the inaccuracy of the IASB in translating accounting statements and concepts from one language to the other (Jacob and Madu, 2004, p. 356). T his limitation is supported by Evans (2004, p. 235) who argued that an exact transfer or equivalents of meaning during translation is often almost impractical in financial reporting. Consequently, it will not be possible to realize total homogeneity or to convey the exact meaning of the IAS accounting standards from one language to the other (Stittle, 2004, p. 139; Evans, 2004, p. 235; Salamudin et al., 2010). This limitation of the language used by the IASB is likely to cause confusion in the comprehensibility of the financial data presented by different organizations including that presented by XYZ Corporation after it is translated into other languages like German, Spanish, and Vietnamese (Evans, 2004, p. 235). Therefore, international investors intending to invest in organizations like XYZ corporations are likely to get the wrong picture about the financial health of institutions as translations may eliminate the weighty nature of the financial concepts and the variables in the statements (Evans, 2004, p. 235; Stittle, 2004, p. 139-140). The XYZ Corporation is likely to develop its financial records on the basis of distorted statements drawn from the records of other organizations due to the limitation (Evans, 2004, p. 235; Stittle, 2004, p. 139,140). In extreme cases, the information presented by XYZ corporations and that of other organizations is likely to be distorted through translation. This is likely to result in concerns over the reliability of IAS standards (Stittle, 2004, p. 139,140). The cost will be a major consideration among the companies making the transition to IAS The cost will be a far-reaching aspect when deciding whether to change from GAAP to IAS. As noted by Ballas, Skoutela, and Tzovas (2010, p. 934), the transition will entail more than special knowledge among the accountancy team of corporations. This will also lead to the alteration of the information models of the organizations.Advertising We will write a custom essay samp le on XYZ Corporation transition to IAS specifically for you for only $16.05 $11/page Learn More This presents the need to invest in the training of the staffs alongside the transition (Gordon, 2008 p. 232). As a result, the transition to IAS becomes quite expensive to XYZ Corporation both in the short and long term as there will also be a need to invest in the continuous development of the company’s accounts (Pickard, 2007; Gordon, 2008, p. 232). The major areas of investment during the transition include dedicating funds for software development. Thus, the corporations will require their software development team whether internal or external to develop new software that meets the standards of IAS accounting (Gordon, 2008, p. 232). Apart from the development and maintenance of the financial records software, the employees of the company should be trained in the areas of using the software in formulating financial records that are in line with the new and em erging standards (Pickard, 2007, p. 36). Some of the areas that will need major investments in XYZ Corporation will include the development of an employee-base and the maintenance of the infrastructure available at the company (Ballas, Skoutela and Tzovas, 2010, p. 934). Recommendations While undergoing the transition from GAAP to IAS, the XYZ Corporation should note that the criteria for its endorsement should be explored in an in-depth manner. In this case, it should draw clear differences between the decisions related to standard setting and adoption, as well as the endorsement of the standards (Benzacar, 2009). Additionally, during and after the transition, the interpretations of IAS should be reserved under the directives of IFRIC (International Financial Reporting Interpretations Committee (UNCTAD, 2012). The transition to IAS should be accompanied by the key concern of engaging sound audit consultants, practices and standards, as well as reinforcing the accounting mechanisms of the corporation. This will ensure that the corporation meets the expectations of the IAS standards in executing its audit and accounting functions (Jacob and Madu, 2009). The transition to IAS will require a heavy investment in funds to be employed in the transition, change of present accounting mechanisms, as well as contracting consultants to help in the transition and its maintenance (Jacob and Madu, 2009). However, apart from the costs incurred by the corporation during and after the transition, the benefits of the transition will outweigh the costs of the transition, as well as improve the standing of XYZ Corporation globally. Conclusion IAS is an integrated set of financial reporting standards developed on the basis of internationally articulated financial principles. The transition from GAAP to IAS was intended to eliminate the difficulties experienced by international investors. The transition should be accompanied by sound audit consultations and practices so as to ensur e that the new standards are observed. Despite the heavy investment during the transition, the benefits will outweigh the costs borne by XYZ Corporation in the long term.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More References Ballas, A. A., Skoutela, D., and Tzovas, C. A. (2010). The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance, 36 (11): 934-935. Benzacar, K. (2009). IFRS brings a radical change to financial statement presentation. Retrieved from knowledgeplus.org/pdfs/CMA_IFRS_statements_February09.pdf Beuren, I., Hein, N., and Klann, R. (2008). Impact of the  IFRS and US-GAAP on economic-financial indicators. Managerial Auditing Journal, 23 (7): 632-634. Evans, L. (2004). Language, translation and the problem of international accounting Communication.  Accounting, Auditing Accountability Journal, 17 (2): 235. Gordon, E.A. (2008). Sustainability in global financial reporting and  innovation in institutions.  Accounting Research Journal, 21 (3): 232. Jacob, R.A., and Madu, C.N. (2004). Are we approaching a universal accounting language in five years? Foresight, 6 (6): 356. Jacob, R. A., and Madu, C.N. (2009). International financial reporting stand ards: an indicator of  high quality?  International Journal of Quality Reliability Management, 26 (7): 718-719. Kwok, W., and Sharp, D. (2005). Power and international accounting standard setting Evidence from segment reporting and intangible asset projects. Accounting, Auditing   Accountability Journal, 18 (1): 75. Pickard, G. (2007). Simplifying global accounting.  Journal of Accountancy, 204 (1): 36. Salamudin, N., Bakar, R., Ibrahim, M. K., Hassan, F. H. (2010). Intangible Assets Valuation in the Malaysian capital market. Journal of Intellectual Capital, 11 (3): 393. Stittle, J. (2004). The reformation of European corporate reporting: Towards a model  of Convergence or confusion?  European Business Review, 16 (2): 139,140. Tsalavoutas, I., and Evans, L. (2010). Transition to  IFRS in Greece: financial statement effects and auditor size. Managerial Auditing Journal, 25 (8): 820. Tweedie, D. (2004). Looking ahead at 2004: a global standard-setters perspective. Balan ce Sheet, 12 (2): 5. UNCTAD. (2012). IFRS Implementation. Web.

How to Write a Poem 8 Fundamentals for Writing Poetry Thats Meaningful

How to Write a Poem 8 Fundamentals for Writing Poetry Thats Meaningful How to Write a Poem: 8 Fundamentals for Writing Poetry Thats Meaningful Learning how to write a poem is debatably one of the hardest forms of creative writing to master- there are so many â€Å"rules†, but at the same time, no rules at all.Confusing, right?Despite the challenge, writing poetry is a very fulfilling creative venue, and we have exactly what youre looking for to learn how to nail this art form.Because poetry is so specific to the artist, knowing how to write a poem in your own way can be tricky.Heres how to write a poem using our fundamentals of poetry:Understand the benefits of writing poetryDecide which type of poetry to writeHave proper poem structureInclude sharp imageryFocus on sound in poetryDefine the poems meaningHave a goalAvoid clichà ©s in your poemsOpt for minimalistic poemsRefine your poem to perfectionIf youre ready to learn what it takes to write (and then potentially publish a book of) good poetry, weve got the help you need.NOTE: We cover everything in this blog post and much more about the writing, marketing, and pu blishing process in our VIP Fiction Self-Publishing Program. Learn more about it hereBenefits of Learning How to Write a PoemEven if you aren’t looking to become a full-time poet, or even attempt to publish a single poem, writing poetry can be beneficial in several ways.It strengthens your skills in writing solid imagery. Poetry is a very image-based form of writing, so practicing poetry will improve your imagery in other forms as well.Poetry is concise and impactful- it uses strong language, and no more words than are necessary. If you have an understanding of how to write a poem, your prose when writing a novel will become crisper and stronger.Poetry helps you to connect with emotions in a tangible way. Other forms of writing have the plot to hide behind- with poetry, all you’ve got are emotions. (Unless it’s a narrative poem, of course.)Types of PoetryNot all types of poetry are the same, and that means learning how to write a poem involves being familiar wit h the different types.Here are the different types of poetry:Narrative this kind of poem relies on a story. It tells an event and there are often a few extra elements, such as characters, a plot, and a strong narration.Lyrical a lyric poem is similar to a song, and it tends to describe a specific feeling, scene, or state of mind.You may be familiar with these different types of poetry. For example, a lyrical poem is actually a song. Listening to your favorite radio station is just like hearing a collection of your favorite poems being read to you with some background music.A narrative poem is, as mentioned above, more like a story told in poetic prose.Heres a small example of a part of Edgar Allen Poes famous poem, The Raven:8 Fundamentals for How to Write a PoemPoetry can often be subjective. Not every poem will speak to every person.That being said, there are different attributes that you should learn if you want to know how to write poetry well regardless.#1 Structure of writi ng a poemThe structure of a poem can refer to many different things, but we’re going to discuss some different forms of poetry, how to use punctuation, and last words.Form of a PoemThe form of your poem is the physical structure. It can have requirements for rhyme, line length, number of lines/stanzas, etc.Here are different types of poetry forms:Sonnet A short, rhyming poem of 14 linesHaiku A poem of 3 lines where the first is 5 syllables, the middle is 7 syllables, and the last is 5.Acrostic A poem where the first letter of each line spells a word that fits with the theme of the poem or exposes a deeper meaning.Limerick This is a 5-live witty poem with the first, second, and fifth lines rhyme as do the other two with each other.Epic This type of poetry is a lengthy narrative poem celebrating adventures or accomplishments of heroes.Couplet This can be a part of a poem or stand alone as a poem of two lines that rhyme.Free verse This type of poem doesnt follow any rules and is free written poetry by the author.The majority of poets, specifically less experienced ones, write what’s called free verse, which is a poem without a form, or with a form the poet has made up for that specific piece.A poet may decide to have a certain rhyme scheme or might make their poems syllabic.With a free verse poem, you can set up any theme or pattern you wish, or have none at all.The great thing about poetry is that you can even start with a specific poem form, and then choose to alter it in order to make it unique and your own.Poetry PunctuationWriting a poem is difficult because you never know what the appropriate punctuation is, because it can be different from punctuation when writing a book.There are essentially three ways to punctuate your poetry:Grammatically this means you use punctuation properly for every grammar rule; if you removed the lines and stanzas, it would work as a grammatically correct paragraph, and this even includes writing dialogue in your poem.Stylistically this means you use punctuation to serve the way you would like the poem to be read. A comma indicates a short pause, a period indicates a longer pause, a dash indicates a pause with a connection of thoughts. Using no punctuation at all would lend to a rushed feeling, which you may want. Your punctuation choices will depend on your goals when writing a poem.A combination. Maybe you want to mostly follow punctuation rules, but you have a certain line you want read a certain way. It’s totally fine to deviate from standard rules if it serves a purpose- you just need to do whatever you’re doing intentionally. Know the rules before you can break them.In poetry, punctuation serves as the conductor. It sets the beat of a line or a stanza, telling you where to pause for breath. Conversely, enjambment- running lines of poetry together by not ending them with punctuation- can be extremely powerful, when used correctly. It keeps the line flowing without a pause or a full stop. Krystal Blaze DeanLast words of a poemThe last word of a line, the last word of your poem, and the last line of your poem are very important- these are the bits that echo in your reader’s head and have the most emphasis.Ending with punctuation (dash, period, comma) versus ending without punctuation will give you a dramatically different read, so consider the effect you’d like to have.Tip for last words: read the poem out loud a few times to see where you’d like the inflection and emphasis to fall.#2 ImageryImagery is a literary device thats a tangible description that appeals to one of the five senses.The more imagery in a poem, the more the reader can connect with it.Tip for imagery: focus on details. Instead of going for the obvious description, really put yourself in that moment or feeling- what details are the most impactful and real?Here are some examples of imagery:Pungent fumes lifted from the floor beneath her.Burning light paint ed the insides of his eyelids red.Hair from her ponytail bit at her face, swept into a frenzy by the furious winds.Crackling popped in rhythm to the dancing flames.#3 SoundWhile imagery is for the mind, sound is for the ear. How do your words and lines sound when read out loud? The most basic sound style is a rhyme, however, you should never force a rhyme! If you try for exact rhymes on every line, it becomes â€Å"sing songy,† and this is a big, red mark of an amateur. Sticking to a strict rhyme scheme can severely limit your word choice and creativity.Instead of going for exact end rhymes, here are some options to achieve that appealing auditory effect of rhyming when writing poems:Assonance the repetition of a vowel sound in non-rhyming, stressed syllables. Assonance gives you the fun sound effect of a rhyme without sounding campy. An example of assonance is: Hear the mellow wedding bells by Edgar Allen Poe.Alliteration the repetition of a consonant at the beginning of words. Specifically hard consonant sounds like T, ST, and CH have a hard, staccato effect that a lot of poets like to use.Internal rhymes words inside of lines rhyme, rather than the end words. Like assonance, you get the effect of a rhyme without sound like a Dr. Seuss ripoff.Tip for sound in poetry: Focus on beautiful, crisp imagery to carry your poem, rather than strictly relying on the sound and structure of it.#4 MeaningStructure, imagery, and sound work together to make up the technical excellence of a poem. But if your words are empty of a deeper meaning, what’s the point in writing a poem at all?Poetry is a form of storytelling. The key to writing is making the audience feel. Give them something to remember and hold onto. Brookes WashingtonMany new writers latch onto clichà ©s and tired topics (peep that alliteration) for their poems, because they think that’s what they’re supposed to do.But emulating something someone else has done, or some idea of what you should think a poem should be about, isn’t going to give you a genuine, emotional piece that other people can connect to.So write the poem that only you can write.Tips for how to write a poem with meaning: Brainstorm poetry topics by looking at your own experiences. What do you know? When is a time you felt very deeply about something? Can you put that feeling into words? Can you make that feeling an image other people can see through your words? That is the poem you write.You don’t need some grand, dramatic emotion to write about- think about the ordinary things that make us all human.Nothing ever ends poetically. It ends and we turn it into poetry. All that blood was never once beautiful. It was just red. Kait Rokowski#5 Have a goalHave a goal with writing a poem- what do you want your audience to feel?Are you just writing for fun or for yourself? Poetry is often a very personal form of writing, but that doesnt mean you shouldnt think about your audience a t the same time.If you want to publish your poetry eventually, there are a few things to think about in terms of your goals.What emotion or moral do you want to convey? What are you trying to express?These are important questions to answer in order to write an impactful and memorable poem.#6 Avoid cliche phrases when writing poetryThere are many clichà ©s you want to avoid when writing poetry.Nothing really marks an amateur poet like clichà ©s (and forced rhymes, like we mentioned before).Despite the temptation, avoid clichà © phrases. Go line by line and make your language as crisp and original as you can.If there are pieces in your poem that seem like youve read or heard them before, try to reword it in order to make it more original.#7 Opt for minimalismErr on the side of minimalism. Once you have a draft, cut it back to the bare, raw necessaries.Every word should be heavy with emotion and meaning, and every word should be absolutely essential. If your poem seems long-winded to you, imagine what that would be like for your reader. Be ready to edit your poem to get it down to its best form.Poetry is just word math. Every piece has mean something, and there can’t be any extraneous bits otherwise it gets confusing. It just becomes a puzzle made out of all the words that make you feel something. Abigail Giroir#8 Refine your poemThe real magic of poetry happens in the revising and refining.Revise the ever-living heck out of it. To paraphrase an old professor of mine: Don’t be afraid to sit with it. For weeks, months, years- as long as the poem needs. It’s great to have writing goals and timelines, but don’t rush a poem before you know it’s ready.Avoid abstractions. An abstraction is a word that can only refer to a concept or feeling- it’s not a concrete, tangible thing. Some examples of this are liberty, love, bondage, aggression.Abstractions make every person picture something different, so they are weak words, a nd they will weaken your poem. Instead of using an abstraction, think of what imagery you can use to convey that emotion or concept. Liberty can become chains breaking or birds flying. Love can be bringing your spouse coffee in bed, petting a dog, cleaning a gravestone.Think of the best images to convey your idea of that abstraction, so every reader can be on the same page with you.Don’t pigeonhole yourself into a form that will stifle your creativity, utilize imagery and sound, have a meaning and a purpose for every poem, and revise until your fingers bleed.Ready to start now?Dont forget about our free training we put together for you.If youre ready to learn what it really takes to write and publish a book- yes, including works of poetry- this will help you make it happen.

Social Issue about Abortion Essay Example | Topics and Well Written Essays - 1000 words - 2

Social Issue about Abortion - Essay Example Boonin finally highlights a number of arguments that oppose abortion. In doing this, he focuses on arguments which do not depend on the notion that all human fetuses have the right to live. This book is relevant to this topic because it critically examines abortion as a social issue. The book is also relevant because it discusses the moral permissibility of abortion according to people’s different terms. The book is a credible source for this topic because it is written by a reputable author who is a renowned professor of philosophy. Dworkin, a highly reputable and distinguished scholar, successfully shows how abortion and euthanasia are social dilemmas. In the process, he explains how the two issues provoke eruptive controversy. Dworkin’s approach is philosophical in nature and his arguments are concise moral overviews of the issues of abortion and euthanasia. The character of human dignity and the meaning of life are a major focus of the author. Dworkin’s book is an excellent piece that is very relevant to this topic because it examines all sides of the arguments that either support or are against abortion. In doing so, Dworkin breaks down both arguments and gives convincing reasons behind them. He further explains why people fail to even understand their own arguments about the issues of abortion and euthanasia. The author concludes by advising society on how to reconcile its values of individual liberty and life. Lee addresses the moral issue of abortion by focusing on unborn human life. One question that is brought to the forefront by the author is whether unborn human beings are only considered persons after birth. The author brings forth the debate of when individual humans come into being. In the process, he discusses whether to consider unborn human beings as persons during gestation or after birth. The book is relevant to this topic because it

Mexico, The Mexican Drug Cartel Research Paper Example | Topics and Well Written Essays - 1250 words

Mexico, The Mexican Drug Cartel - Research Paper Example The official language of the country is Spanish and it is marked as the â€Å"most populous Spanish-speaking country in the world.† Christianity is the religion that is practiced by most of the people in the country. The rate of poverty is very high in the country and it was estimated that 44 percent of the people living in the country earned below the poverty line (Bureau of Western Hemisphere Affairs 2011). Most of the people in the country live in the urban areas and people leave the rural areas and move to the developed ones in search of better opportunities. Furthermore, many people leave the country and move to the United States for better earning opportunities. The country earns much of its income by sending oil to other countries as it is an oil producing country. Criminal activities are a reason of many problems in the country. The abduction rates in Mexico are marked to be very high in comparison to other countries across the globe. Strong drug trafficking organizati ons function in the country and they are responsible for the drug trading between South America and the United States. Felipe Calderon was declared as the President of the country in the year 2006. He took strong steps for overcoming the issue of drug trafficking and his measures have resulted in the death of 35000 people in the country since the initiation of his campaign against drugs (BBC 2012). Mexico is marked to be a country with a leading role in the making of drugs as well serving as a route for the transportation of drugs. The major movement of drugs which include marijuana and methamphetamine in the United States is from Mexico. Ninety percent of the cocaine that reaches to the United States is through its movement via Mexico. ... The drug trafficking organizations are not only involved in the movement of drugs but at the same time, they are involved in kidnappings as well as murders. The drug cartels have gained a strong hold in the country during the last decade of the twentieth century. This mainly followed the deaths of Cali and Medellin cartels belonging to Colombia. The National Drug Intelligence Center has put forward that the drug trade in the United States is now mainly dominated by the Mexican drug mafia. The Mexican drug cartels have a strong stand and many government officials particularly those from the law enforcement agencies work in collaboration with them. This is owing to the bribes provided by the drug trafficking organizations. A campaign was initiated in the year 2006 by the President of Mexico against the drug cartels in nine states out of the total thirty two states in Mexico (Cook et al 2007). The Mexican government has put forward the fact that there are seven drug cartels working in t he country. Gulf, Sinaloa and Juarez are the major drug trafficking groups and their presence is dominant in most parts of the country. Many dominant drug trafficking organizations have started working together in Mexico. This has led to the formation of two major groups in the world of drug trafficking in Mexico. It has been indicated that this unity has mainly resulted due to the arrest of many leaders in these groups. Mexican cartels have also started to have a strong hold in the United States. They have done so via cultivating drugs on the land of the United States and by forming alliances with criminal groups in the United States. The purpose of this alliance is to make the

Analysis of Debating Democracys The Media: Vast Wasteland or New Frontier? :: Democracy Debates Media Essays

Analysis of Debating Democracy's "The Media: Vast Wasteland or New Frontier?"   Ã‚  Ã‚  Ã‚  Ã‚   In Debating Democracy's "The Media: Vast Wasteland or New Frontier?" Jarol Manheim and Douglas Rushkoff present opposing views of the media. Both authors raise the questions of what the media represents and what messages the media tries to send to the public. Is the media's coverage of events just for entertainment value or do the reports have political content and value? Are the viewers capable of distinguishing between the media's glitz and the real facts? Do different sources of the media system actually portray different views and stories? A key question is how typical objective reporting is. If the knowledge can easily be obtained elsewhere, it is possible to conclude with pluralists that citizens have the tools to govern themselves more or less democratically. If, on the other hand, there are serious shortcomings, one might agree with the power elite camp that the people, because they have insufficient meaningful information, wield less power than they could and should.   Ã‚  Ã‚  Ã‚  Ã‚  Manheim claims that the media is not as diverse as it claims to be. He states, Though for competitive purposes they might have us believe otherwise, most American news organizations have a great deal in common with one another . . . they define news itself in essentially the same terms. (Manheim, 1991) He argues that the media entertains the viewers rather than giving them information that is relevant and socially important. Manheim's view about what the mass media system actually does to the news is similar to what W. Lance Bennett lists as the four main media biases: fragmentation, normalization, personalization and dramatization (Bennett, 1996). These biases are described by Manheim as the media system "[rendering] the content of the news less burdensome by packaging it more attractively" (Manheim, 1991).   Ã‚  Ã‚  Ã‚  Ã‚  Contrary to Manheim's views, Rushkoff looks at how the viewers are able to use and understand the media's messages. Rather than viewing the media as a mass system composed of the elite who view the public as a commodity, Rushkoff believes that the people strive to shape and understand the world through the messages the media portrays. Furthermore, he claims that the media is merely a reflection of the society that the viewers themselves have created. The viewers have the ability to choose which medium of media they will use (Internet, network, newspaper, etc.). Rushkoff says that the news has now become "interactive" and the people (particularly those under forty) have come to understand the media's symbols better (Rushkoff, 1994).

Forensic Scientists in Law Enforcement Essay

With the advancement in information technology, the complexity of criminal cases has also increased. This has led to rising incidences of highly sophisticated crimes that require a well grounded evidence that can help prosecutors to proof an individual guilty before a court of law. This can be done successfully by use of forensic science. Due to this it can be fully agreed that more forensic scientists should be employed in endeavor to deal with the rising cases of crime whose justification in court following due process is a challenge (Fridell, 2006, p.  27). If more forensic scientists are deployed, they will assist in the investigation of numerous cases on downfall of key financial and non-financial organizations that has been due to mismanagement of funds by misappropriation ,embezzlement and corruption. Here, the forensic accountants will play a critical role in gathering, analyzing interpretation and examination to search for accounting evidence that can be used for the successful prosecution of the offenders (Barnie, 2007, p. 11). The surveillance of crime by the security institutions currently utilizes digital technology for tracking crimes using CCTV cameras. This means more digital forensics are required to retrieve the digital images, reconstruct and interpret them so as obtain evidence that prosecute a person in accordance with the law of land. Therefore, the employment of more forensic scientists will make digital forensics more available. Currently, crimes related to documentations such as forgery of signature and certificates are common. If more forensic specialists are employed at an increasing rate, they will help in forensic examinations of these documents by analyzing and interpreting the results using handwriting and printmaking techniques for gathering evidence that is sufficient for enforcement of the law. Another area where forensic specialists can assist is in the field of economics for obtaining evidence required for assessing economic damages which include replacement of labor, loss of benefits and allowances, future medical expenses and costs and business proceeds (Moore, 2001, p. 14). More forensic scientists will make it easier to study engineering failures of buildings and machines. By utilizing engineering forensic science, the police and legal practitioners will be able to discover the source of the failures and who are responsible for them. This kind of evidence will form a firm ground for enforcement of the law through prosecution of the identified victims. More forensic specialist if employed will help in resolving cases that are related to mental problems. The forensic psychologists and psychiatrists will study, assess and identify illnesses associated with mental disorders and human way of living in order to acquire sufficient evidence for the court’ s benefit which may be predisposing factors towards criminal activities (Fridell, 2006, p. 35. Another area which will benefit from employment of more forensic scientist is the field of criminology. This would be through the use of combination in evidence from impressions like foot wears and finger print, control materials and remains evidence which are used for the examination of the validity held in the criminal evidence. Forensic biology also stand to benefit through employment of more forensic scientists who be used in conducting serological and DNA analysis of samples of obtained from body fluids and parts. The information obtained from this sample can be used for identification of suspect individuals who are at the scene of crime for trial in the courts of law. Sometimes, people die and get buried secretly thus making it difficulty to identify them due to lack of specialists who have knowledge and skills for relating human remains. Employment of forensic entomologists will assist in shading more light in such ambiguous situations where the courts require evidence of details like time and location of the death. More such experts will assist in using pathology knowledge in providing evidence for inquiry commissions investigating unknown possible causes of death (Ben, 2001, p. 21). The modern world is characterized with perpetual cases of chemical pollutions which are toxic to all living organisms. These pollutants cause numerous cases of deaths that go unidentified due to lack of specialists with technical skills and knowledge for studying , analyzing and relating the toxic effects of the pollutants to the organisms hence the producers of this pollutants go scout free. If more forensic toxicologist are employed, there will be sufficient evidence for prosecuting the polluter in a court of law where they can compensate those affected by the circumstance (Ben, 2001, p. 19). Employment of more forensic experts will focus weather conditions in specific areas been examined. This will be helpful in searching for evidence for causes of many aeronautical accidents that remain unresolved due to lack of tangible proof of their root causes. Such situations have led to failure of compensation by insurance companies to the airline companies. The same has been the benchmark towards various aviation related crimes which can then be adequately addressed through forensic science (Fridell, 2006, p. 43). It is also important to employ more forensic specialists since they will provide specialized and highly demanded interpretation skills of different languages that are necessary for legal evidence. This will assist a lot in areas that are multi-linguistic diverse. In conclusion therefore, employment of more forensic scientists accrues more benefits and will boost the judicial system in its principal objective of providing justice equitably to all. Reference Barnie Adrian (2007) Fundamentals of Forensic Science. Security Management, Vol. 51, pp. 11 Ben Rothke (2001) Digital Evidence and Computer Crime: Forensic Science, Computers and Internet. Security Management, Vol. 45, pp. 21, 29 Fridell Ron (2006) Forensic Science. London, Routledge, pp. 27, 35, 43 Moore Grace (2001) Detective Fiction and the Rise of Forensic Science. Critical Survey, Vol. 13, pp. 14

1984 Summary

There are few novels as influential as George Orwell’s 1984, which permeated pop culture with concepts like Big Brother and doublethink, while exploring the bleak future Orwell saw in totalitarianism. Part One 1984 begins with Winston Smith coming home to his small, run-down flat. At 39, Winston is old beyond his years and takes his time walking up the stairs, greeted at each landing by a poster stating BIG BROTHER IS WATCHING YOU. In his small flat he can dim the wall-sized telescreen and lower the volume but cannot turn it off. He keeps his back to it because it is a two-way screen. Winston lives in what is known as Airstrip One, formerly Britain, a province of a large nation-state known as Oceania. He looks out his window at the Ministry of Truth where he works revising historical records to conform with the new versions of history the government is always producing. Winston works hard to appear a dutiful and fervent member of the Party, but privately despises it and the world he lives in. He knows this makes him what is known as a thoughtcriminal and assumes he will inevitably be exposed and punished. Winston has purchased a diary from a shop in a proletariat (the lower class of people referred to as proles) neighborhood, and has discovered that the placement of the telescreen in his apartment allows for a small area where he cannot be observed. He skips lunch at the canteen in order to come home and write his forbidden thoughts in this diary out of the telescreen’s range. It is a small act of rebellion. Winston admits to a sexual attraction to a woman at the Ministry of Truth, Julia. He has not acted on his attraction because he thinks she might be spying on him, and suspects she would inform on him. He is also paranoid about his superior, a man named O’Brien whom he suspects is part of the Brotherhood, a resistance movement led by the famous terrorist Emmanuel Goldstein. Part Two When Winston goes to work the next day, he sees Julia with her arm in a sling. When she stumbles, he helps her, and she passes him a note that reads I Love You. He and Julia begin a sexual affair, which is forbidden by the Party; Julia is even a member of the Anti-Sex League. Their first encounter is in a rural area. Later they begin renting a room above the shop where Winston purchased his diary. It becomes clear to Winston that Julia despises the Party as much as he does. The affair sparks memories in Winston of the civil war and his ex-wife, Katharine. At work, Winston meets a colleague named Syme who tells him about the dictionary he is working on for the new official language, Newspeak. Syme tells Winston that Newspeak is designed to make it more difficult for people to think in complex ways. Winston expects that this sentiment will cause Syme to disappear, and a few days later Syme is gone. Winston and Julia create a private sanctuary in the rented room, and tell each other that they are already dead. They believe that the Party will discover their crimes and execute them, but that it cannot take away their feelings for each other. O’Brien contacts Winston, confirms his involvement with the Brotherhood, and invites him to be a part of the resistance. Winston and Julia go to O’Brien’s large, well-appointed home and take an oath to join the Brotherhood. O’Brien gives Winston a copy of Emmanuel Goldstein’s book. Winston and Julia spend their time together reading it, learning the truth behind how the Party maintains its hold on society. They also learn about the use of a technique called doublethink, which allows Party members to believe contradictory concepts with ease, and how history has been changed to support perpetual warfare, which is used to keep a permanent state of emergency in place for crowd control purposes. Goldstein also argues that a revolution would be possible if the proles rose up en masse to oppose the government. While in their rented room, Winston and Julia are denounced by the shop owner, a member of the Thought Police, and arrested. Part Three Winston and Julia are taken to the Ministry of Love for punishment, and learn that O’Brien is actually a loyal party member who poses as a supporter of The Brotherhood in order to expose the disloyal. O’Brien begins torturing Winston. O’Brien is very open about the Party’s desire for power, and tells Winston openly that once he is broken and forced to change his thoughts in support of the Party, he will be placed back into the world for a time as an example, and then killed when his usefulness in that capacity is exhausted. Winston endures horrific pain and psychological stress as he is forced to adopt obviously untrue positions, such as stating that 2 2 5. The goal of the torture is to force Winston to abandon logic in favor of absorbing and repeating whatever the Party tells him. Winston confesses to a lengthy list of imaginary crimes. Winston breaks, but O’Brien is not satisfied, as Winston defiantly tells him that he still loves Julia and O’Brien cannot take that away from him. O’Brien tells him he will betray Julia in Room 101. Winston is taken there, and O’Brien reveals that they know everything there is to know about Winston—including his greatest irrational fear, rats. A wire cage is fitted over his face, and rats are placed in the cage. O’Brien tells Winston that the rats will gouge out his eyes and Winston loses the last bits of his sanity in terror, and just as the rats are coming for him he tells O’Brien to substitute Julia. Having betrayed Julia completely, Winston is truly broken. He is re-educated and released. He spends his days drinking heavily at a cafe. A few days later he meets Julia in a park, and they discuss their torture. Julia admits that she broke as well, and betrayed him. They both realize that their love for one another has been destroyed. They no longer care for each other as they once did. Winston goes to a cafe and sits there alone as the telescreens report an important victory for Oceania in the war against Eurasia. Winston is happy and has no more thoughts of rebellion, thinking that he loves Big Brother, and cannot wait to finally be executed.