Abstract More than forty years ago, Wilkinson (1964) used a story of an ancient blind farmer and his simplistic accounting method of using rocks to monitor the quantity of sheep he had and to ensure that the shepherd he had hired always returned with the same number at the end of the day. He noted that good accounting is not dependent on a particular language. For this reason, it was expected that someday accounting would be the same all over the world. The need for outside capital for expansion, for both underdeveloped and developed nations created a demand for understandable accounting that transcended borders. Potential foreign investors need understandable accounting to not only select the business they would like to invest in, but also to monitor how their investment is doing once it's made. Wilkinson (1964) noted that accounting standards in their current state of the mid-1960s that investors could not do this because of the different accounting rules in different countri

Introduction: In an increasingly globalized and hyper competitive world, the need for accurate and dependable financial reporting would seem to go without saying. Yet, despite the fact that today's businesses and investors often operate with minimal hindrance from national boundaries, there are still significant differences in accounting practices specifically as they pertain to the treatment of financial statement items, across various countries. Global capital markets have been the catalyst for the need for harmonization in accounting practices. As Tyrrall (2005) notes, although the need is clearly present, even in a cohesive geographic region, such as the European Union, member states simply have not been willing to give up their national practices. On the other side of the pond, the U.S. Financial Accounting and Standards Board pursued its own project, with some assistance from the UK, Australia and New Zealand. However, government has realized that this separatist approa

The Federal Bureau of Investigation defines serial murder as "the killing of several victims in three of more separate incidents over weeks or an extended period (Mitchell 1996). The conflict or inadequate socialization theory proposes that the serial killer or murderer never experienced normal communication or sympathetic, understanding and dependable part of society (Reinhardt 1962 as qtd in Mitchell). He has no adequate or workable system of social or personal support or frames of reference to speak of. He comes from a home environment, which lacks love and understanding. He is very likely an abused and neglected child who went through overwhelming conflict and unable to develop and use proper and working coping devices. His personality make-up suffers from, and breaks down in, the complex interaction between psychological and biological predispositions and development (Mitchell). Serial killers have been known to first capture their victim before the murder (Vankin

Kathy has a strong logical capability that would obviously be quite helpful in teaching math, since she can understand mathematical concepts clearly, and have a far-sighted view as to where the student's foundational math skills may lead them in the future. In teaching language, she can also use sequential order to teach her students how to read and approach language in a logical fashion. Incorporating math into other classroom activities, like social studies (for example, cooking and using measurements like a particular Native American tribe does for during a religious holiday) or science (measuring the variation in rainfall during different seasons) is another way to use her strengths as an instructor and as a person throughout the school day in various subjects. However, it might be difficult at times for Kathy to remember that not everyone is as fluent in this subject area as

Is P&G selling laundry detergent and/or the possibility of clean clothes, or, is it selling the opportunity of being an excellent housewife (househusband) or mother (father)? Take a position. The types of personal care products that Proctor & Gamble (P&G) sells are products with relatively little differentiation. Ultimately, all laundry detergents have one, basic function-to get clothes clean. P&G has built solid brand loyalty over its formidable, long history as a company, but no company can rely upon name alone, interminably. To continue to generate revenue and expand sales, the company has attempted to be innovative in the method, market segmentation, and message of the image that it sells to consumer. P&G has found an effective marketing method to generate consumer interest by using 'ordinary' women to sell its products on the street by word of mouth. The spokespeople are women, are self-identified as ordinary moms, and presumably embody the type of ideal that P&G consumers wish to become, an

1.A Unified Combatant Command (COCOM) is a joint military command of America, which has forces from at least 2 services, and its organization can be on a regional or functional basis. Of the nine Combatant commands, six have regional duties while four have functional responsibilities, with the latest addition being the regional command AFRICOM for Africa (which was earlier under three combatant commands). The regional combatant commander is a four star general/admiral, who reports to the secretar

To prevent false positives in a lie detector test Conduct a thorough pre-test interview. The American Polygraph Association states that improper pre-test interviewing is one of the main causes of false readings. Make sure that the examinee is aware of his or her rights, including the right to refuse to take a polygraph test, and the fact that the test is not admissible in a court of law (except in New Mexico). Make sure the examinee is aware of how the test works and how the exam will proceed once the polygraph is turned on. Assess the examinee's emotional state: is he or she nervous or calm? Ask and check to see if the examinee has a medical condition (heart or breathing problems, for example) that could physiologically affect results. Do not forget during the pre-test interview to lead the examinee through a detailed review of the questions that will be asked of him or her. Remember that the administrator must not show bias at any time towards the answers or subj

Cross-cultural negotiations is the interactions, typically in business, that occur between various cultures. These negotiations are typically viewed as occurring between various nations, but cross-cultural studies can also occur between different cultures within the same nation, such as between European-Americans and Native Americans. As the world becomes more and more interdependent as a result in the expansion of globalization and international business relations, cross-cultural negotiations are becoming a common feature in business and political transactions. This being the case, understanding how cross-cultural negotiations occur is an important skill to have. Thus, there has been an abundance of research and literature conducted and written on the topic. What follows is a brief review of the current literature available on the topic of cross-cultural negotiations. I.Hendon, Donald W., Herbig, Paul and Rebecca Angeles Hendon. (1999). Cross-Cultural Business Negotiations. N

The purpose of this paper is to introduce, discuss, and analyze the works "A & P" by John Updike and "The Cask of Amontillado" by Edgar Allen Poe. Specifically it will identify a character in each work that conforms outwardly while questioning inwardly the conventions of their society, and analyze how this nonconformity contributes to the meaning of the works. The two main characters in these works both seem to fit in quite well in "normal" society, and yet they both are nonconformists with their own very different beliefs and morals. The entire meaning and core of these works revolves around these two characters and their nonconformity, without them, the works simply could not exist. In "A & P," Updike takes a very simple character, Sammy the checker, and creates a heroic character that stands up for what he believes in – even if it costs him his job. Sammy speaks out against the way his manager treated the girls in bathing suits, but it does not matter. The girls never kn

William Shakespeare's theater differed from ours in several respects, but most notably in the fact that women's parts were played by males, often younger boys. Shakespeare at times uses this fact to make additional double entendre's in his comedies, while the convention that men play women has to be accepted and accommodated in a different way in the tragedies. In Hamlet, the two important female parts are Gertrude, Hamlet's mother, and Ophelia, the girl everyone assumes is his love interest, though he treats her as if she were not much of the time. The way Laurence Olivier treated these two characters in his 1949 film of Hamlet is in keeping with much critical opinion on the play and the characters. Olivier creates an image of Denmark as a forbidding place pounded by nature and in turmoil because of the death of a king. This is not to say that this film is merely conventional in its approach, for instead, Olivier's version is highly inventive and daring. It makes use of both sta

The period covered in the primary documentation associated with Chapter 19 of Eric Foner's Voices of Freedom is clearly a period of transition. The era surrounding World War I demonstrates a time when the definitions of intrinsic values were being challenged and reassessed almost on a constant basis. From 1916-1920 America was involved in reformulating what values it was said to hold dear and the official take on what those values mean was often one that did not meet with everyone's approval. From President Wilson's speech admonishing America business for being to isolationist and short sited in international dealings to the final work in which Fitch expresses the context of regional labor strikes there is a sense of a collective demand for change as well as a reassertion of the cries for freedom and even a reevaluation of the very definitions of freedom and democracy. One thing that definitely strikes the reader is that each of these messages, from texts and transcript

Cixous, Helene. "The Laugh of the Medusa." Signs. 1.4. (1975): 875-93. As the title of Helene Cixous' essay, "The Laugh of the Medusa" suggests, Cixous, like Freud uses Greek mythology to critically examine attitudes of her culture towards expressions of sexuality. Unlike Freud, however, Cixous is concerned with the lack of female voice in a patriarchal culture and language that defines women as inarticulate, animal, beyond language, and all that is 'not male.' When women attempt to create a uniquely female canon of writing, even feminist writers limit themselves, by confining female aspirations in terms of achieving fluency

Startups have three choices for equity compensation, incentive stock options, non-qualified stock options and restricted stock described below (Hutchinson and Mason). Incentive stock options: Incentive stock options can only be grated to employees of a company and must be granted at an exercise price equal to or above fair market value on the date the stock is granted. Incentive stock options are usually subject to a vesting period where an employee can buy a specified number of shares a

The purpose of this paper is to introduce, discuss, and analyze the short stories "The Cask of Amontillado" by Edgar Allen Poe and "The Story of an Hour" by Kate Chopin. Specifically it will discuss the relationship between setting and meaning in the two works. Disquieting to the reader describes these two works. Each uses setting and meaning to indicate troubled relationships and dark secrets. Poe's work concerns vengeance and murder, while Chopin's concerns the hope and freedom of a woman too long dominated by a man. Each work suggests ills in society and with the characters, and each uses these themes to create a work that is memorable and disturbing at the same time. In "The Story of an Hour," most of the action takes place in an upstairs bedroom where Mrs. Mallard contemplates the news of the death of her husband and her impending freedom. Chopin writes, "But she saw beyond that bitter moment a long procession of years to come that would belong to her absolutely. And she opened and spread her arms out to them in welcome" (Chopin 260).

Robert Browning's Poem My Last Duchess is written in the style of a dramatic monologue. This means that the narrator in the poem speaks throughout the poem and narrates a story to this audience or his "guest'. This style of poetry uses a number of literary devices to accomplish its meaning and intention and to create an artistic unity. One technique that the poet uses to convey the meaning of the poem is the run-on line or enjambment. This refers to the way in which sentences and phrases do not need to come to a meaningful conclusion at the end of a line. This relates to and enhances the style of the poem and the conversational tone of the narrative. Another aspect that should be noted in terms of the literary techniques used in the poem is the use of rhyme. Browning uses Iambic pentameter with rhyming couplets. The rhyme scheme in the poem acts as an undercurrent which emphasizes aspects of the meaning and themes of this poem. Literary devices cannot be separated fr

This is essentially a poem that deals with love and is an expression of the intensity of love that the protagonist has for his partner. It is also a poem that intends to show the universal value and meaning of true love. The central literary device used in the poem is a form of extended metaphor, known as a "conceit", which functions to enhance the themes and meaning and express the poet's feelings. An argumentative tone is used throughout the poem. The poet uses this method to further enhance the point that he is trying to make. The poem begins with the lines: "Busy old fool, unruly sun." The protagonist berates the sun for waking him and his lover from their state of ecstasy. The poet in fact uses personification by addressing the sun as a person. He expresses his view that the sun is a" fool" for shining through the windows and wakening them. This foolishness is due to the fact that it does not comprehend the importance and

Education has always been stressed as an important factor historically; however in recent years, the actual "learning" process has emerged as a significant causal factor. The poor state of the current educational system in the United States has resulted in much criticism and reform. These criticisms and reforms have led to widespread psychological studies and research regarding best methods and learning processes. Early childhood education, has become a new industry and a routine part of growing up. Psychologists and educators have encouraged this movement, arguing that professionals can do a better job of instructing youngsters at school than amateurs can do at home (Chance, 1985). Theories surrounding school readiness, parent training and efficacy have been examined and analyzed, as researchers worked to operationally define the parameters of what exactly it means to be "school ready." A review of the literature in this area indicates that the family backgr

This paper provides an overview of ethics in tax preparation. Accountants have an ethical obligation to provide clients with adequate information when preparing their taxes. Their role as an accountant or professional preparer requires they use proper judgment and accurately demonstrate and reveal their ability to perform tax preparation to potential clients. There are many consequences accountants face by not conducting ethical business practices. Riahi-Belkaoui (1992) correctly comments that accountants often must perform their role as a tax preparer in an environment that is governed "by a complex set of rules, principles and practices" (p. 25). There are inherent in these rules and practices structured moral rules of what one may consider "acceptable behavior" and unacceptable behavior. Accountants have an obligation to follow formal legal rules when preparing taxes, but also must follow "moral elements created by specific situations" and must accept

Principles of Professional Conduct: The Principles of Professional Conduct section of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct is comprised of a preamble and six articles. These six sub sections are entitled: Responsibilities, the Public Interest, Integrity, Objectivity and Independence, Due Care, and Scope and Nature of Services. Membership in the AICPA is voluntary and expresses a certified public accountant's dedication to self-discipline and the regulations put forth by the organization. Member CPAs "express the profession's recognition of its responsibilities to the public, to clients, and to colleagues... (through the AICPA's Code of Conduct, with) an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage" ("ET Section 51", 2006). Responsibilities is the first article of the Code of Professional Conducts. The scope of member CPAs' responsibilities goes far beyond

Political scientists often like to be prophets of doom, predicting the end of history or foreseeing an endless series of clashes of civilization and culture in the coming decades. However Thomas Friedman's thesis, advanced in the Lexus and the Olive Tree, about the interconnected nature of the new world, and the positive benefits of globalization, although idealistic, presents a positive vision of the world that peacemakers, politicians, and people all over the world can aspire to in the future. Although Friedman may give insufficient weight to cultural, class, and religious tensions, he also points out how improved communications technology and interconnected economic systems have created a new, global culture that forces even residents of more traditional societies to see themselves in a new light. Ultimately, Friedman provides the best model of current international security environment. He suggests that change is possible, and there is a common ground for negotiation. Other theorists merely suggest that rogue regimes, class, and cultural differences make dialogue impossible, thus creating a self-fulfilling prophesy of defea

1. Leadership and the Organization Life Cycle Leadership styles need to change as an organization moves through its life cycle. New organizations need conceptual leaders who are creative and flexible. As organizations mature, they need analytic leaders and who can focus on productivity through delegation. Behavi

Social ideology is a very important factor in social stability and change because it influences how the collective group responds to different social, political and economic situations. Religion is one of the principle social ideologies that impacts social stability and change, it is both a motivating force for order as well as a destabilizing force for revolution, and has been used for both throughout history. Three sociologists and philosophers have principally discussed their views on religion and its impact on society, Marx, Durkheim and Weber. The following analysis will compare and contrast their views on the impact of religion upon society. Karl Marx, one of the most influential thinkers of our modern era emphasized that religion is"opium of the people". His basic attitude towards religion is caste in a wholly negative light. He believes that religion is used as a social ideology to stabilize and enslave the working class. That our tendency towards religious fe

Karl Marx's Core Criticism of Capitalism Karl Marx was born in Trier in the German Rhineland in 1818 (Kemerling 2006). He earned a doctorate in Jena in 1841, where he wrote on the materialism and atheism of Greek atomists. Later moving to Koln, he founded and edited a radical newspaper entitled Rheinische Zeitung. His participation in forbidden political movements prevented him from working as a journalist in Paris and Brussels to improve his living to support his growing family. Finally, he settled in London in 1849 and lived in poverty while studying and developing his economic and political thought and theories (Kemerling). From the start, Marx believed that reality has a material or economic, rather than an abstract or idealistic, base (Kemerling 2006). He thought that philosophy itself should have a practical use to change the world. He set forth his core economic analysis in his Economic and Political Manuscripts of 1844, which argued that the conditions of industria

Studies of identical twins, particularly if the twins are separated at birth, are thought to provide some insight into the nature versus nurture debate. Twins have the same genetic material, but may be brought up in different home environments. There have been some controversial, small studies of twins that show a striking tendency for twins to exhibit the same mental disorders. Critiques of these studies have revealed evidence that sometimes a twin exhibits the behavior of the other twin in sympathy

One of the strengths of studying eating disorders such as compulsive over-eating or anorexia nervosa from a purely biological perspective is that eating is a biological phenomenon that impacts the body and the mind. Starvation, as observed in non-anorexic subjects that have been forcibly starved, produces psychological effects that might be assumed to be the result of personal pathology, not simply restricting one's diet-such as depression, an obsession with food, obsessive-compulsive behavior, guilt, eating rituals, and a lack of sexual desire (Clark, 2000). Obese subjects may be socially ostraciz