Contemporary Issues in Accounting Research Essay

Contemporary Issues in Accounting Research - Essay Example Defenders of financial reporting, on the other hand, said that the accounting standards did not cause the crisis; instead, bad credit management and illiquidity were the primary suspects for the financial crisis. Ignoring everything else, did financial reporting really cause the crisis? Or was it just a convenient scapegoat for those who really caused the crisis? This paper attempts to answer whether or not financial reporting really caused the financial crisis, in part or in whole. Defined by BusinessDictionary.com as a â€Å"period of general economic decline†, the world has seen higher unemployment rates, sluggish wages and decline in sales in the retail industry because of this financial recession. It also started a widespread blame game as to what or who caused the crisis. In a poll conducted by Time Magazine, there are said to be 25 people to blame for the crisis, including former US presidents, government officials, regulators, heads of financial institutions and even, the American consumers. In a March 31, 2009 article by MarketWatch.com, 80% of those who responded on the survey conducted by MarketWatch said the blame should be â€Å"on banks and other financial institutions†. Other people says that â€Å"economists must bear blame for recession† (Skidelsky, April 25, 2009) because of their push for deregulation and free market. Still others blame accounting rules; particularly the â€Å"mark-to-market accounting† (Kestenbaum , Oct. 29, 2008) rule, which when applied to the financial statements caused the financial position of the company to go down. Is financial reporting the reason behind the current financial crisis or the global financial recession? The straight answer from this writer is NO, financial reporting did not cause the crisis. However, to give weight to both sides, the following is a brief discussion on why experts think financial reporting is or is not to blame for the

Summary the article The Power to see ourselves by Paul J. Brower

Summary the The Power to see ourselves by Paul J. Brower - Article Example The only thing professional managers can do to new managers is to help them trust in themselves and understand their own situation. Self-concept has an extensive impact on individual perception and abilities. The author has as well equated self-concept with a filter that screens and eliminates things that people do not want to hear or see and pass on those things that are favorable to individual’s public image. Self-concept also offers eccentric flavor to individual behavior. A part from its significance in understanding the general human behavior, self concept is exceptionally vital in explaining manager development, especially in the situation where the behavioral change is objective. Referring to Brower’s observation, professional behavioral change is in most cases used to explain individual change in self-concept. The term self-concept deals with immediate and immerses changes in managers’ behaviors. As stated by Brower, an individual behavioral change is in most cases influenced by one’s past experiences and age. As people grow, they achieve new experiences and learn new things that are incorporated in their perceptive mass. This change alters individual perception on emerging issues and happenings. As a result, Brower observes change in managers’ behavior as a constant process in their career development (Brower,

500 Days of Summer Analysis | Reversing Gender Roles in Film

500 Days of Summer Analysis | Reversing Gender Roles in Film Narrator: This is a story of boy meets girlYou should know up front, this is not a love story. (500) Days of Summer (Marc Webb, 2009) as Chasing Amy (Kevin Smith, 1997), Eternal Sunshine of the Spotless Mind (Michael Gondry, 2004) is another of these revelations full of originality which differs from the romantic comedy patterns. The film is presented as an alternative romantic comedy mainly because of three main reasons. To begin with, it anticipates to the spectator that the two main characters are not going to finish together, which as we have previously seen breaks the mould of the romantic comedy genre. Then, it introduces to the viewer that the happy ending one usually deduces from romantic comedies it is not going to be seen. Finally there is a variation of the representation of the traditional gender roles of heterosexual relationships. As the film starts by the omniscient narrator commenting: This is not a love story The narrative of the film hinges on the central protagonist Tom (Joseph Gordon-Levitt) who is introduced showing the several flashbacks and flash-forwards of the story of his 500 days with Summer (Zooey Deschanel). Presenting a similar structure to High Fidelity (Stepthen Frears, 2000) or to the already analysed Michel Gondrys Eternal Sunshine of a Spotless Mind the film has the same nonlinear narrative showing forwards and backwards in the story of the relationship suggesting the image of a puzzle with a few pieces missing. Like Kaufmans film, this nonlinear story about a romance is told after the couples failure however it lacks a component present in Eternal Sunshine of a Spotless Mind: it does not present a possible second chance for Tom and Summer. Reversing gender role of romantic comedy stereotypes. Romantic love (Tom) versus Giddens Confluent Love (Summer). Romantic comedy is a genre that is commonly labelled as being a womens genre. Although there are exceptions in the genre, there is usually a heroine who a female viewer can identify and empathise with (Claire Mortimer, 20). In contrast to Mortimers quote alternative romantic comedies frequently focus on gender role reversals setting out to prove the male hero can be as sensitive and desperate for love as the female characters are as happens in films such as Pagafantas, (Borja Cobeaga, 2009) where Chema (Gorka Otxoa) is madly in love with Claudia (Sabrina Garcianera) but she sees him merely as a friend. In (500) Days of Summer gender reversal is represented through the portrayal of the characters Tom and Summer. In the case of Tom, he has more in common with the heroines of romantic comedies that are hopelessly romantic and desperate to find the one, they cannot imagine themselves being happy without a man, too caught up in their obsession with romance to notice the men who could bring it into their lives. Tom totally represents the hopeless and perhaps foolish romantic who believes in love and wants that one great person in his life: Tom: I love how she makes me feel, like anythings possible, or like life is worth it. In relation to this gender role reversal Giddens believes that today, women have a far greater degree of equality: In the current era, ideals of romantic love tend to fragment under the pressure of female sexual emancipation and autonomy (Giddens, 1992: 61). It is because of this, that romantic gender roles and expectations in todays society have changed. This change Giddens refers to is represented in the character of Summer. As it was previously mentioned in the typical romantic comedy women are portrayed as obsessive as the relationship-desperate characters as happens in Gone With the Wind (Victor Fleming, 1939) where during the Civil War Scarlett OHara (Vivien Leigh) is desperately in love with Ashley Wilkes (Leslie Howard) who is going to get marry to another woman or as it also occurs in My Best Friends Wedding (P.J. Hogan, 1997) where Julianne Potter (Julia Roberts) acts as an obsessive and desperate character trying to avoid Michaels wedding. Summer plays the opposite role to Scarlet and Julianne: she acts as a character that rejects commitment, emotionally withdrawn wrong man usually presented in romantic comedies and looking for a romance with no commitment moving away from the role of the stereotypical heroine in the romantic comedy: Tom: What happens if you fall in love? Summer: Well, you dont believe that, do you? Tom: Its love. Its not Santa Claus. Tom acts under the influence of romantic pop songs and romantic comedies considering that it is possible for love to exist. Men, like women, fall in love and have done so throughout the recorded past (Giddens, 1992:58). Tom is represented as the character who believes in this forever lasting love (romantic love). He still does not realise that love is so much more complicated than his concept of it, and that requires, among other things, the understanding of Summer. In contrast to romantic love, Giddens introduces the term of confluent love. He claims that confluent love is active, contingent love, and therefore jars with the for-ever, one-and-only qualities of the romantic love complex (Giddens, 1992: 61). In relation to this concept Summer is the character that portrays the notion of confluent love. Summer sees the relationship from another perspective far from a traditional model of love: till death us do part (Tom) versus to see how it works and whether it is convenient (Summer). Although she accepts to begin the relationship she warns Tom that she does not believe in love when she says: Theres no such thing as love, its fantasy and does not want a boyfriend, and no matter how intimate they become she insists that they are merely friends: Summer: Summer: Were just fr Tom: Tom: [Interrupting] Tom: No! Dont pull that with me! This is not how you treat your friend! Kissing in the copy room? Holding hands in IKEA? Shower sex? Come on! Friends my balls! This gender role reversal could be identified as one way in which the film breaks with the romantic comedy formula in which the image of Tom is feminized and Summer represents the dominant character of the film adhering obvious conventions (boy meets girl; boy and girl face obstacles to their romantic union; boy and girl conquer obstacles to find true love) from the romantic comedy formula.

European Travel and the Spread of Western Ideology Essay -- European E

European Travel and the Spread of Western Ideology Humans began their existence as travelers, slowly making their way across the earth hunting and gathering. This travel was quite slow and gradual, and could be termed a period of â€Å"human expansion†, as traveling groups rarely encountered other humans. It really wasn’t until the sixteenth century that a new kind of travel developed, a kind that was more global, occurred rapidly, and was filled with many encounters with other civilizations. This sort of travel signified not simply the spreading of humans across the earth, but more the spreading of ideas among people. And during this particular period, the travelers were predominantly European, and so it was Europeans who, believing in their own superiority, most imposed their ideas on others. Overall, therefore, human travel could more accurately be termed European: its effect was to increase both the power and scope of European ideas. These ideas, in turn, affected many different civilizations, changing the thinking, and actions, of people all over the world, and therefore changing their impact on the world. While many civilizations have traveled at various points, it was the Europeans who, beginning in the sixteenth century, began to travel the most. â€Å"It was the Europeans who went out to the peoples of Africa, Asia, and the Americas, and never the reverse† (Adas, p. 2). As soon as European ships could be built that were large enough to endure long voyages, the Europeans set out in them, realizing that this was advantageous: â€Å"the relative advantage of Europeans was on the seas† (Cippola, 138). Through this, they visited many foreign countries, and were usually the ones doing the conquering. Other people were unprepared for t... ..., Michael, "Machines as the Meaure of Men: Science, Technology, and Ideologies of Western Dominance", Cornell Univ. Press 1989. Cipolla, Carlo M., "Guns, Sails, and Empires: Technological Innovation and the Early Phases of European Expansion, 1400-1700" Sunflower Univ. Press, 1996. Diamond, Jared, "Guns, Germs, and Steel" W.W. Norton & Co, 1997. Ponting, Clive. "A Green History of the World," St. Martins Press, NYC, 1991. Pursell, Carroll W. Jr., Ch. 1 and 2 in "Early Stationary Steam Engines in America: a study in the migration of a technology" Smithsonian Inst. Press, 1969, pp. 1-27. Schneider, Jane. Rumpelstilskin's Bargain: Folklore and the Merchant Capitalist Intensification of Linen Manufacture in Early Modern Europe. In Cloth and Human Experience, edited by Annette B. Weiner and Jane Schneider. Washington: Smithsonian Institution Press, 1993.

Spykar

The company The Spykar story started way back in 1992, when Mr. Prasad Pabrekar led by ambition ventured into fashion apparels and accessories to make use of his vast repertoire of technical knowledge in processing of denim garments. He started the company with the firm belief that the best investment for the Co. was Human Capital, starting with a just a handful, and slowly built up a company with over 150 employees. He gave them the best possible infrastructure to work within, resulting in a strong & dedicated team.The company is based on strict code of ethics which is evident in its dealing with all its partners; namely employees, trade associates, vendors and the like. Its accent on the quality of its products has been unwavering right from its inception. It has always strived to produce a product, having a global appeal. Denims are the core of the company's business. This has been facilitated by the company's in-house processing unit and gives the company the competitive edge in consistently producing denims of international quality.To continuously innovate, and to bring new styles, cuts and fabric to the market, the company has a team of young and dedicated designers and merchandisers, who are extremely aware of the latest trends in the international market. The company experiments a great deal on new styles and accessories, making them trendy and accessible to the Indian consumer. Since Spykar designs specifically for Indian audiences, it has the best fits and designs in its repertoire. In 1994, Spykar moved beyond denims and introduced Helium's, a collection of cotton casual wear.This was followed by Forays in 1996; a brand with an attitude positioning that caters to the after-office leisurewear segment. SPYKAR products are available at over 500 MBOs across the country, apart from the large format stores like Shopper's Stop, Globus, Lifestyle, Pantaloons, Pyramids, etc. and at the Exclusive Spykar Jeans outlet at Ahmedabad, Ghazi bad, Hyderabad, Indore, Kolkata, Lucknow, Mumbai, Nasik, New Delhi and Pune. Spykar Jeans currently has 99 Exclusive Brand Outlet and plans to increase that number to 150 by the end of 2008.To mark its foray in the international arena, Spykar has also opened its first exclusive outlet at Glades Mall, London. The brand has always focused on the u: th and their aspirations and built up the product portfolio accordingly. All its marketing efforts are targeted at making the brand relevant at all times to this discerning audience. Strategic Intent The company is committed to being the first choice casual wear brand of the youth. The company’s brand does not have a fixed definition but has always been relevant to the u:th and also to the changing market dynamics.The company’s brand building activities will continue to maintain the premium positioning and make it one of the most inspirational, trendy and obviously the most sought after brand. The Company is compliant, eco friendly, socially responsi ble, evolving, profit oriented, always people-centric and doing justice to those who work for it. Though professional and passionate; the people will have their professional and personal lives aligned. First to the Brands Credit/Milestones Achieved.We revolutionized Cargo's in the country with the very non-conformist look and its innovative presentation. We broke all norms of how a pair of pants should be sold. Rolled and tied by a canvas strip and stocked in this form on the shelves – it defied conventional norms and challenged tradition. Target audience who identified with this Rebellious approach lapped-up the product and yet again Spykar scored in turning the table upside down. We sold nearly 70,000 pants and cargos with not even 60% of the demand fed.To cut the monotonous complacency of basic 5 pockets we stylized denims as flamboyant blues. This fashioned persona of denims was introduced as Actifs (Spykar's Fashion Denim Collection) with 5 fits – Stern, Rebel, Ma verick, Recruit & Renegade. USP Endeavor sustenance as a premium fashion wear brand, providing total casual dressing for the u:th's complete fashion needs. The entire offering is fashion and hence radical at times. The single line to sum it up is Spykar jeans: 18 till I die (ever young).Advertising – Frankly one of the reasons why Spykar has clicked so well is that it has not done much advertising and restricted itself to the Print Media and the occasional Bill Board. I believe that if a Brand overexposes itself than it loses it’s value and if it has just the right amount of advertising and has some good â€Å"mouth-to-mouth† advertising then it actually becomes more â€Å"hep and cool† as in the case of Spykar and this is all the more important on a brand like which is trying to appeal to the 17-25 age group, i. e. , Spykar.What makes it Click – The major thing that makes Spykar click is that it goes adding and bringing in new trends every now and then. They had that shiny jeans I told you about around 6 months back and 3 months back they got the Polynosic short shirt and the maverick wash and now they have the Contrast Stitching Cargoes. Innovation and new trends are what are most important in Garment Business. Without that you are going nowhere except downhill. The best example for this is Wearhouse. For those who do not know this is a retail chain from Bangalore. How the Spykar Franchise OperatesThe Spykar franchise wants to retain its position as the premium casual wear choice of the young generation. The garments retail franchise does not like to associate its brand name with a fixed fashion definition. The  retail services business keeps a close watch on the changing dynamics of market. T The Spykar franchise involves in brand building and other promotional activities, which are needed to maintain its leading position in the garment industry. The retail services business ensures that all its operations are eco-friend ly, people-centric, socially responsible and profit oriented.The garments retail franchise has literally revolutionised the cargo wear industry in India. The retail services business presented cargo materials in an innovative fashion by providing a non-conformist look to it. The Spykar franchise dared to break all conventions regarding the sale of pants. The introduction of the unique cargo style by the garments retail franchise was actually a challenge to the traditional concept of pants. Another milestone in the history of the Spykar franchise was the incorporation of the garment company by name Span Apparels.The quality services offered by the retail services franchise in the field of garment industry were acclaimed by declaring it as the Best Casual Wear Brand of the Year in 2006. The Spykar Franchise Excels in Denim Manufacture The Spykar franchise has been offering fashion wears and accessories since 1992. The retail services business was founded by Prasad Pabrekar who wanted to make use of technical knowledge in processing jeans garments. The garments retail franchise was set up with the belief that human capital as its best investment.The quality service offered by the Spykar franchise slowly resulted in the enhancement of the number of employees. The functioning of the garments retail franchise is strictly based on a code of ethics. It is the absolute adherence to this code of ethics, which has helped the retail services franchise in ensuring smooth relationships with its trading partners, employees, vendors etc. The Spykar franchise always ensures that its employees are provided with the best possible infrastructural facilities in order to enhance their productivity.The garments retail franchise wants a dedicated team of employees who are all committed to the core values of the company. The retail services business has been offering garments of uniform quality standards from the very beginning. The garments retail franchise assays to come out with qu ality dress materials that are of global standards. The Spykar franchise has its focus on the manufacture of denims. The Variety of Products of the Spykar Franchise The in-house processing unit of the Spykar franchise strives consistently to produce denims of international quality.The garments retail franchise keeps on innovating new styles by experimenting with cuts and fabric patterns. The vibrant team of young designers of the retail services business is well updated on the latest trends in denim fashion. The Spykar franchise has introduced many accessories which have become trend setters in the Indian market. It was in 1994 that the garments retail franchise dared to introduce Helium's in the Indian market. These cotton casual wears of the Spykar franchise were well accepted. The success story of helium’s made the retail services franchise experiment Forays, which was a unique collection of leisure-wears.The Spykar franchise has got its outlets opened in all the major Ind ian cities. The garments retail franchise presently has seventy eight exclusive outlets. The retail services business aims at increasing the number of outlets to 150 by 2008. The Spykar franchise has also ventured into the international market by opening a store in London. All the marketing efforts of the garments retail franchise aims at ensuring that its brand name does not lose relevance and its designs are not described as ‘gone out of fashion

My Car

When I look at my car all I can think about is the future for it and how glorious it will look when I am finished. I drive a carbon steel grey 2013 Volkswagen GET and I love it. Currently I only have a couple of modifications done to it but I have a list of plans for the future, for when I get the money. On my list of modifications, current and future, I can divide the modifications into three main categories; engine power, cosmetic appearance, and handling.Some of the modifications may be in for than one category but all of the modifications lead to my car looking, sounding, and feeling tremendous. Engine power was the first thing I started to work on when I first got my car. First I went too tuning shop and had Leo, the owner of the shop, install an PAR stage 1 refresh which took the car from pH to about pH. That modification really woke the car up making it a little faster and a lot more fun to drive.The next power modification I did was a cat-back exhaust which claimed to give th e car 15 ore horse power but I did not feel any difference. The cat-back exhaust only made the car louder and gave the car a more aggressive look from the back. After the cat- back exhaust I installed an air intake which make the car more fuel efficient, gave it about 5 extra horsepower, and allowed the car to have an awesome blow off sound. The final power modification I have done so far was putting on a three inch downside and a stages refresh which took the car from about pH to about pH.My power edification I hope to get in the future are an intake manifold, larger fuel injectors, Audit re coil packs, a key turbo kit from PAR, and a larger intercooler. For cosmetic appearance I have not done too many things yet but the things I have done made the car look much better and gave it a little bit of my own personal style. The first thing I did for appearance was changing my head light and for light to HID light, this made the car look much more aggressive and gave me better visibility in the night.The next wing I did was tint the windows, I made them very dark in the back I believe it was a 5% tint. After that I painted my grill strips teal and added four teal stickers around the car. Two stickers are on the rear window and the other two are on my rear side windows. For cosmetic appearance that is all I have been able to do so far but I do plan to eventually get new headlights, new taillights, larger wheels, and the lower the car on coil oversee. Handling is the category where I have done very little to affect it.I eave only done two things to affect handling and those two things are lowering springs and new tires. The lowering spring affect handling because they lower the car center of gravity making the car not lean so much in the corners. The tires help handling by allowing the car to get more traction so it does not slide around as much and because the car have more traction it can take corners at a faster speed. I plan to eventually get coil oversee, strong er sway bars, and new wheels. All of those items will help the car handle much better.Looking at my car now makes me think of all the hard work I have put into it and how I look forward to doing a lot more work on it. Out of engine performance, cosmetic appearance, and handling I have done the most work on engine performance and the least work on improving handling. I hope in the next coming year I can save up enough money to do all of modifications I would like to do on my car and when I am finally finished my car will look, sound, and feel amazing. But, as every car person knows, a project car is never finished.