Animal Farm: Snowball Essay

He was a great leader, a devious leader, but caring at the same time. You may have thought I was talking about a man, but I was talking about a very powerful pig on a farm. I read a book called Animal Farm by George Orwell. The animals in this story represented humans in the Russian revolution. It was a very interesting book and I related most to a character named Snowball. The character that I feel represented me the most is an eloquent, passionate, and intelligent pig named Snowball. In the beginning of the novel, Snowball was the leader of Animal Farm. He and Napoleon often competed against each other. Even though Snowball believed in Animalism and felt that pigs were more superior to the other animals on the farm everyone still agreed with everything that he said. He created the slogan â€Å"Four legs good, two legs bad.† Snowball had always won the animal’s side against Napoleon. Later on, Snowball led a battle against Mr. Jones and the other farmers. The crusade was called the Battle of the Cowshed. After the animals won, Snowball had even more power than he had ever had before. He had an idea that they should build a windmill to power the farm and provide better service for the animals. Napoleon realized that Snowball had to leave the farm. He got Snowball to leave the farm by having dogs chase him away and he never came back after that. The author of Animal Farm named George Orwell, represented Snowball as Leon Trotsky. I think that Orwell did a very good job comparing a pig to a tremendous war leader from the Russian revolution. Snowball and Trotsky shared many characteristics. Some of them are that they were both clever leaders, they both wanted to make life better for their comrades and that they were both admirable, good speakers. In my opinion, it seems like it would be very difficult to represent important, influential people from the Russian revolution to animals. Orwell did a very nice job of comparing the two. Not only does Snowball compare to Trotsky, he also can represent me too. The competent pig, Snowball can represent me in some ways too. We are both smart, nice, caring, and responsible. Another way that we are alike is that we both compete against people. Snowball competes against Napoleon, and I compete against other girls at dance competitions. As you know, Snowball was a devious but caring leader. He led the Battle of the Cowshed, had conflicts with Napoleon, and got chased out of the farm by vicious dogs that Napoleon sent to attack him. I believe that Snowball was a better leader than Napoleon because he cared more about the animals, but at the same time Snowball treated the pigs better than the rest of the animals on the farm. Snowball may have gotten chased out of the manor farm, but he will always be my favorite and most representable leader from the book. Works Cited: http://www.sparknotes.com/lit/animalfarm/characters.html. n.d. Orwell, George. Animal Farm. Harcourt Brace & Company, 1946.

History of News Papers

The StatesmanThe Statesman is one of India's oldest English newspapers. It is a leading English newspaper in West Bengal. It was founded in Kolkata in 1875 and is directly inclined from The Friend of India (founded 1818). The Englishman (founded 1821) was merged with The Statesman in 1934. The Delhi edition of The Statesman began publication in 1931. The Statesman is a founding member of Asia News Network The Statesman has distinguished itself through objective coverage of events, its value as an honest purveyor of news highlighted at times of crisis such as the Bengal Famine of 1943 and the infamous internal Emergency of the mid-1970s. The Statesman succeeded, as the truth must prevail, and remains a favorite of readers in Kolkata and other parts of India. The Statesman is committed to the cause of the environment and supports the use of recycled newsprint.Amrita Bazaar PatrikaIt is the oldest Indian-owned English daily. It played a major role in the evolution and growth of Indian j ournalism and made a striking contribution to creating and nurturing the Indian freedom struggle. In 1920, Lenin described ABP as the best nationalist paper in India. It is born as a Bengali weekly in February 1868 in the village of Amrita Bazaar in Jessore district (now in Bangladesh). It was started by the Ghosh brothers to fight the cause of farmers who were being exploited by navy planters. Kumar Ghosh was the first editor. In 1871, the Patrika moved to Calcutta, due to the outbreak of plague in Amrita Bazaar and functioned as bilingual weekly, publishing news and views in English and Bengali. The Patrika became a daily in 1891. It was the first Indian-owned English daily to go into investigative journalism. The Patrika backed the cause of communal harmony during the Partition of India. During the great Calcutta killings of 1946, the Patrika left its editorial columns blank for three days.Malayalam ManoramaIt was found by Kandathil Varghese Mappillai at Kottayam on March 14th, 1 888 , Manorama has earned the distinction of being the largest regional language  newspaper in India. The name came out of an elite brainstorming the great poets Kerala Varma and Raghavan nambiar . Manorama was sealed on Sept 1938 ,after it reported how the police assaulted and shot people agitating for civil rights . Its Editor K.C Mammen Mappillai was jailed and he walked out of jail two years later. He built Manorama again after the country attained freedom , Today, 125 eventful years later that showcases an almost unparalleled story of courage and conviction, now Mr Mammen Mathew is the The Chief Editor Manorama.LokmatLokmat was founded by a group of Indian freedom fighters, in 1918, from Yavatmal, a town in the state of Maharashtra. In 1952, Lokmat was acquired by, Late Shri Jawaharlal Darda, who was also a freedom fighter. Late Shri Jawaharlal Darda launched Lokmat’s first daily edition on December 15, 1971 from Nagpur, Maharashtra. It is largest read & circulated Mar athi language newspaper. 1973 Lokmat Newspapers Private Limited acquired the Lokmat newspaper . Lokmat Aurangabad started on 9 January 1982. Lokmat Samachar started on 27 July, 1999. And recently 2013 Lokmat Samachar launches its 7th edition from Chhindwara, Madhya Pradesh.Hindustan times‘Hindustan Times' was founded in 1924 by Master Sunder Singh Lyallpuri, founder-father of the Akali movement and the Shiromani Akali Dal in Punjab K. M. Panikkar was its first editor with Devdas Gandhi (son of Mahatma Gandhi) on the editor's panel.Sadar Panikkar launched the Hindustan Times as a serious nationalist newspaper Birla took full control of the paper in 1933. The paper continues to be owned by the Birla family.The Delhi-based English daily Hindustan Times is part of the KK Birla group and managed by Shobhana Bhartia,Rajya Sabha member of Congress party and daughter of the industrialist KK Birla and granddaughter of GD Birla. It is owned by HT Media Ltd.Hindustan DainikIn 1918 Incorp oration Company as The Behar Journals Limited' by individuals including Dr. Rajendra Prasad, Mr. Sachidannand Sinha and Mr. Syed Hassan   Imam, who were the founder Directors Commencement of printing and publication of Hindi daily Pradeep' at Patna. In 1986 it began the printing of Hindi daily Hindustan’ and the English daily Hindustan Times' on behalf of The Hindustan Times Limited' at Patna and termination of printing and publication of the Hindi daily Pradeep'. In 2009 Hindustan Media Ventures Ltd is Acquired of Hindi business‘ from HT Media comprising of Hindi daily newspaper, Hindustan' including Ravivasriya Hindustan'; magazines Nandan' and Kadambini'; and internet portals of the said publications, including all assets, liabilities and employees pertaining to the said Hindi business.Amar UjalaAmar Ujala was started in 18 April 1948 in Agra. It is a Hindi regional daily newspaper in India. Launched at the dawn of Indian independence, the objective of Amar Ujala w as to promote social awakening and introduce a feeling of responsibility among citizens. It circulated in Chandigarh, Punjab, Haryana, Himachal Pradesh, Jammu and Kashmir, Uttar Pradesh, Uttarakhand and New Delhi. The Amar Ujala motto is â€Å"Saar se vistaar tak† (A complete detailed knowledge.)Anandabazar PatrikaThe paper was founded in 1922 by its inaugural editor Prafulla Kumar Sarkar and the founder proprietor. It comes out as a four/page evening daily. A cartoon strip appears , In 1 923 Anandabazar Patrika becomes a morning daily. It ties up with Reuters, Associated Press and the Free Press of India. A bi-weekly Anandabazar starts for suburban readers. In 1954 Anandabazar Patrika becomes the largest circulated newspaper in the country published from one location, according to the Press Commission report. It is an Indian Bengali language daily newspaper published in Kolkata, New Delhi and Mumbai In September 2010 it entered into a license agreement with ABP Group. Deccan ChronicleDeccan Chronicle Holdings Limited (DCHL) is the publisher of largest circulated English Newspaper in South India – ‘Deccan Chronicle’ with a circulation of over 1.45 Million Copies per day across Andhra Pradesh, Tamil Nadu, Karnataka and Kerala with Eleven editions from Hyderabad, Vijayawada,  Rajahmundry, Vishakapatnam, Anantapur, Karimnagar, Nellore, Chennai, Coimbatore, Bengaluru and Kochi. The newspaper's name derives from the originating place, the Deccan regions of India.Deccan Chronicle is also published from Tamil Nadu, Karnataka and Kerala. The company started its operations in AP as a partnership concern in 1938. The late T Chandrashekar Reddy took over the operations in 1976 after the earlier promoters declared bankruptcy Mr Reddy subsequently handed over the operations to his two sons T Venkattram Reddy and T Vinayak Ravi Reddy , who have been managing its operations since late 1970sIndian ExpressIn 1931, the Indian Express was started by an Ayurvedic doctor, Perumal Varadarajulu Naidu, at Chennai. Soon under financial difficulties, he sold the newspaper to Swaminathan Sadanand, the founder of The Free Press Journal, a national news agency. In 1935, when The Free Press Journal finally collapsed, and after a long and controversial court battle with Goenka, (where blows were exchanged between some of the parties), Sadanand lost ownership of Indian Express. The Indian Express is an Indian English-language daily newspaper. The Indian Express gave India a voice of opinion that was fearless and true. From a single-edition paper in Madras in 1932. The Indian Express grew into a multiple-edition paper influencing thought and policy across the country. At a time when India was struggling for her freedom, oppression was rife and the press virtually gagged, one voice dared to break the silence.Dhina ThanthiIt was founded by S. P. Adithanar, a lawyer trained in Britain and practiced in Singapore, with its first edition from Madu rai in 1942. The publication spread over Tamil Nadu and the neighbouring states of Puducherry and Karnataka. Daily Thanthi became one of the largest Tamil language dailies by circulation within a few years; it has been a leading Tamil daily since the 1960s Dinathanthi has been a tool for the students of Tamil Nadu in securing good marks in their board exams. It is the highest circulated Tamil daily in Bangalore. It issues a book called 10th, +2 Vina Vidai Book, on every Wednesday during the second part of the year.The TelegraphThe Telegraph was launched on the 7th July, 1982, The designer director of Sunday Times, London Edwin Taylor designed the newspaper provided a standard in design and editing published by the ABP group of publications. The Telegraph in its short life span of 26 years has become the largest circulated English daily in the eastern region published from Calcutta. The Telegraph is the only English newspaper launched in post independent India which has overtaken the established market leader in the region.Dainik BhaskarDainik Bhaskar was started in year 1958 from Bhopal, the capital city of Madhya Pradesh. As of 2012,It is an Indian Hindi-language daily newspaper published by D B Corp Ltd.. It its National Editor is Kalpesh Yagnik who operates from Bhopal, Madhya Pradesh . The newspaper was launched in year 1956 to fulfill the need for a Hindi language daily, by the name Subah Savere in Bhopal and Good Morning India in Gwalior in year 1957, it was renamed as Bhaskar Samachar In 1958, it was renamed as Dainik Bhaskar which in 2010Dainik JagranThe genesis for Dainik Jagran was in the year 1942. The year when the freedom struggle of India reached its crescendo and found expression in the â€Å"Quit India movement†. Dainik Jagran was launched during this time with the vision of our founder Shri Puran Chandra Gupta, to â€Å"Create a newspaper that would reflect the free voice of the people†. This vision was as much a reflection of th e time when it was propounded as much as it is relevant to us today. Dainik Jagran is the flagship brand of the company. In today’s dynamic media world, where consumers have an unprecedented array of choices, Dainik Jagran stands out as a brand that is the choice of millions of Indians .Deccan HeraldDeccan Herald is a leading English-language daily newspaper in the Indian state of Karnataka Deccan Herald was started in 1948, with the famous  journalist Pothan Joseph as its founding editor . The heady days just after the nation's independence Mr. Guruswamy had dedicated his life to truth and impartiality and he started The Printers (Mysore) Private Limited and its publications – Deccan Herald, Prajavani, Sudha and Mayura. An institution that has completed 50 glorious years of chronicling the joys and sorrows of the people of Karnataka, India and the world.EenaduEenadu was launched from Vishakhapatnam in 1974 by Ramoji Rao, a businessman with other successful enterpris es,Eenadu is an Indian Telugu-language daily newspaper which is the largest circulated Telugu newspaper in Andhra Pradesh . Initially, the circulation of Eenadu was limited. When launched in the city of Vishakapatnam, it wasn't able to sell more than 3,000 copies a week. Eenadu found itself struggling to become a daily publication ranked amongst other popular rival publications.

Compare and contrast the approaches to criminal procedure by the U.S Research Paper

Compare and contrast the approaches to criminal procedure by the U.S. Supreme Court under both Chief Justices Earl Warren and Wi - Research Paper Example His presence on the Supreme Court had an impact. More often changes in the decisions of Supreme Court may be caused by change in an issue or by changes in the behavior of individual justices but membership change is also seen as the most obvious source of change in constitutional law and judicial policy making (Smith & Johnson, 1992). Earl Warren served as Chief Justice between 1953 and 1969 and during his tenure the Supreme Court of the United States was referred to as Warren Courts. During his tenure, Warren led group of justice who were liberal and they used judicial power in unique manner and this led to the protest and dissatisfactions of conservative whom they were the opponents (Fugate, 1997). During Warren’s tenure, civil rights judicial powers and civil rights were dramatically expanded. The court under his leadership brought to an end the racial segregation in the United States and was praised for doing so while others criticized the court for doing so. The court als o incorporated the Bill of Rights and brought to an end officially the sanctioned voluntary prayer in public schools. The period is recognized as a high point in judicial power that has receded ever since, but with a substantial continuing impact, members of the Court during the Warren reign included Justices William J. Brennan, Jr., William O. Douglas, Hugo Black, Felix Frankfurter, and John Marshall Harlan II (Fugate, 1997). The effects of Warren Court have been felt greatly in the society and are still referenced to this date; it has undoubtedly had long effect on the society. Since that time, there has never been another court that enjoys the powers similar to the ones Warren Court enjoyed. Besides, many of the rulings made at that time are still the same laws being used today. William H. Rehnquist was a conservative and he led what was then a conservative revolution on the Supreme Court he helped lead for 19 years. Chief Justice Rehnquist's lead in the institution was one of th e longest in the history of the United States and the consequences were most felt (Belknap & Warren, 2005). William h. Rehnquist was very committed to his work and at no point under his leadership did he relent and he managed to translate most of his personal views and held beliefs into binding precedents. Among these precedents was the one that involved enhanced role of the states within the federal system. Under his leadership, the court accomplished this law that deals with federal system by overturning a number of these laws. Rehnquist made his positions known and everybody knew where he stood and left everybody well aware of his position. His position was made known to the public, especially in 1973 when a court overturned laws that prohibited abortion, in his argument he favored the states power. His writings were also very provocative when he wrote on school segregations and women rights as well as the jobs for the aliens in the civil service. He was also in his writings oppo sed to the health care for the poor and other proposals that seems to benefit the low in the society. It was a very controversial precedent and had huge impact on social issues (Decker, 1992). Also during his tenure at the court, he seemed to be on his own isolating

Chronic Open-Angle Versus Acute Close-Angle Glaucoma Assignment

Chronic Open-Angle Versus Acute Close-Angle Glaucoma - Assignment Example Chronic open-angle glaucoma has been described as the most common in human. The occurrence of the condition has been linked to dysfunctional drainage channels that hinder the normal elimination of fluid from the eye (Simon & Zieve, 2012). Failure to remove fluids from the eye at a normal rate leads to increase in intraocular pressure (IOP). Symptoms of the conditions are mostly experiences at a later stage as the condition progresses. They include a gradual decrease of vision from the sides of the eye and decrease of straight ahead vision (Simon & Zieve, 2012). In the absence of treatment, blindness occurs to the affected individual. The assessment of this condition is mainly done by checking IOP using a procedure known as tonometry (Simon & Zieve, 2012). The other procedure of assessment is to measure cornea thickness to known about the progression of the condition. Another form of assessment is through checking the damage of the optic nerve using magnifying lens instrument. The tes t is also done in the visual field to understand the level of impairment. On the other hand, acute closed-angle glaucoma is a common problem in human. It occurs when the outer iris get in touch with the trabecular meshwork leading to temporary or permanent closure (Khondkaryan & Francis, 2013). There are various symptoms of the condition. They include blurred vision, painful red eye, headache, nausea, and sometimes vomiting (Khondkaryan & Francis, 2013). The assessment of the condition is done through various ways. First, there is an examination of visual acuity as it is mainly decreased after getting the condition. Secondly, the examination is done in the eye and may indicate red with a vascular blockage, corneal swelling, and dilated the unresponsive pupil (Khondkaryan & Francis, 2013). The examination is also done on IOP. The presence of the

The Issue of Security in the Country Assignment Example | Topics and Well Written Essays - 500 words

The Issue of Security in the Country - Assignment Example The reason is with the advanced technology and varying media fraternities that discuss the security issues in a given country, it is difficult for a country to conceal its security status to the world. One developing country that is currently scaring tourists from visiting its country is Kenya. There have been various terror attacks that have been consequent making tourists afraid of visiting the country as they used to (Obadiah, Nicholas and Josephine 23). The clients in this scenario are the government institutions who try to come up with means of curbing the situation in the country. The issue of security has affected the economic sector of the country. As a result, the government of the country has approached the issue by even employing other security officials including the cabinet secretary of security (Obadiah, Nicholas and Josephine 23). This move is aimed at reviving the current issue of security to ensure that tourists can feel safe to tour the country in large numbers like they used to. To curb the current security threat in the country, the country needs to come up with better and creative strategies that will see its tourism sector revert back to normal. One of them includes placing various security officials, who are well trained and better motivated, in all tourist hot spots in the country. Moreover, they should create awareness on the individuals living in the country to ensure that they report crime offenders because most of the individuals who pose a security threat in the country are well known by other individuals. They should ensure that they report them even if they are their friends or relatives to ensure that their security and that of others visiting the country is guaranteed.  

Car spring suspension Essay Example | Topics and Well Written Essays - 1500 words

Car spring suspension - Essay Example In high speed applications, for instance, Indy 500 racing competitors have taken steps such as limiting the suspension travel to compensate for the behavior of independent suspension. (Staniforth, 104) An alternative system that offers several possible advantages has been developed and patented by car engineer that is called the positive linked suspension system (PLSS), it is the product of several years of hard work and several false stars for engineering companies. Now it forms the heart of Tech-Engineering‘s kit vehicle, a Honda-powered tricycle. (Fred, 60) The PLSS is a totally mechanical system with natural dynamic stability. In its simplest form, it consists of two stub axles, two body-mounted pivots, two shackles or links, and a leaf spring. The two axles support vehicle weight through the pivot points, which allow the axles to rotate freely. (Fred, 64) A leaf spring rigidly attached to on e axle is linked to other via the shackles. The shackles compensate for changes in spring length when it bends. In this configuration, the vertical position, motion and load of one wheel is transmitted to the spring, which bends, and then to the other wheel. As a result, as one wheel moves up the opposite wheel tries to move up also. Another way to look at it is that as one wheel accepts load the opposite wheel give up loading trying to keep the theoretical line between the pivot points parallel to the road. (Valkenburgh, 205) Because the system is naturally stable and does not allow rotational momentum to develop in the vehicles’ body, mechanical engineers are yet to find a case where shock absorbers would be required. Vertical disturbances are self-damped by out of phase load inputs to the leaf spring. The spring acts as a mechanical interrupter and the rate and amplitude of the system’s response is controlled by adjusting the spring rate and the system’s geometry. Because

Is there a world food crisis If so, why Essay Example | Topics and Well Written Essays - 1500 words

Is there a world food crisis If so, why - Essay Example Floods have devastated Australia and Brazil’s agricultural production. Global weather trends in last year are exerting immense pressure on global food system which was already struggling to avoid a major breakdown (Micheal, n.d.). Linking with 2008 food crisis According to World Bank (2011) facts and figures, before the emergence of fuel and financial crisis, 1.1 billion people were living on less than one dollar a day. Another 923 million people were undernourished. Food prices continuously remain volatile. Despite of falling prices on international level, local food prices have not come down. According to Wiggin (2010) the fact is that 2008 food crisis was never actually left the world. It is true that we didn’t see food riots during 2009 and warehouse stores, such as Costco didn’t ration 20 pound packet of rice, however, the supplies continued to stay tight. Price for food items, such as, corn and wheat remained lower than that of 2008’s point; however, they never went at the point of pre-2008 food crisis. Primary farm commodities’ prices went higher in 2010 with corn 63 percent up, wheat 84 percent, sugar 55 percent, and soybean 24 percent up. Factor inducing global food crisis Global food shortages are ringing alarming bells for world leaders as it forced emergency meetings at U.N. Food and Agriculture Organization who stressed the need of immediate action(cited in Activist,2011).There are many reasons to this global food crisis, most cited are extreme weather conditions(Activist,2011)increasing population in particular in developing countries (Alexakha,2011) supply/demand imbalance(Brown,2011), and food (or oil) commodity speculation(Activist,2011). Supply-demand imbalance In past years, weather fluctuations caused a spike in commodity prices; however, it is both sides of the supply and demand equation that are directing the prices upwards now. If we consider demand side, the major factors are population growth, increasi ng affluence, and grains use to make fuel. While on supply side, the major culprits are soil erosion, aquifer depletion, plateauing of crop yield in certain agriculturally advanced countries, utilization of agricultural land for non-agricultural purposes, supply of irrigation water to cities (Brown, 2011). The supply and demand imbalance is being driven by increasing affluence, population growth. Increasing wealth in emerging economies, such as China and India where middle class is expanding and converting from grain diet to meat diet(Miller,2011).According to Brown(2011) nearly 3 billion people are moving up the food chain because they are eating more quantities of grain-intensive meat products. Milk, meat, and eggs consumption is increasing in developing countries. Currently, China’s meat needs are approximately double than that of USA’s. Furthermore, the world population is approximately doubled since 1970s.Every year; world population is increasing 80 million. Ever y night, there are 219,000 more

In the Lizzie Borden trial, you will write the summation for both the Essay

In the Lizzie Borden trial, you will write the summation for both the prosecution and the defense - Essay Example Thus the trial started. However, the prosecution team led by District Attorney Knowlton and Thomas Moody  failed to prove their evidences to have sufficient value against the defense team’s presentations. The different evidences that the prosecution had to present before the jury included a blue dress that Lizzie had tried to burn, as said by witness, Alice Russell, followed by the contradictory statements made by Lizzie, the statement of the maid who had seen Lizzie in the blue dress, as well as Lizzie being the only person present in the home when the murders took place. The prosecution team also tried to focus on the fact that the relation between Lizzie and her step-mother, who was one of the victims, was not good. Witnesses had provided mixed responses in this regard while one was supporting a good relation and others clearly mentioning that Lizzie herself did not bother to accept her as her mother. Moreover, the team had got proofs that before the murder had taken plac e, Lizzie was found to purchase prussic acid that acts like a poison in the human body (Linder). Witnesses had also made statements for the team of prosecution stating that Lizzie was worried for her father and his wellbeing and that after the murders; Lizzie had doubts over the tenants with whom her father supposedly had some issues. Even regarding the dress that Lizzie had burnt, she had given an explanation that the dress was covered with paints. The prosecution team had tried to focus on the above mentioned issues and determine that Lizzie could be the only person who could be responsible for the murder of her parents. Her purchase of the poison, her being the only person present during the time of the murders, her not being able to explain about the whereabouts of her mother, her burning a dress, as well as her providing the investigation team

Marketing Management Essay Example | Topics and Well Written Essays - 750 words - 6

Marketing Management - Essay Example h East Asian countries are increasingly focusing on the liberalization of services sector by 2015 with regards to the ASEAN Economic Community agreement (Deloitte Global Services Ltd 6). The liberalization of services under this scheme will result to diversification of healthcare services by market competitors, thereby posing a significant challenge to the growth prospects of PPL (Thai News Service). A key legal issue that has to be taken into consideration is the fact of the joint imitative between the Ministry of Health, Singapore and the Singapore Economic Development Board, which is focusing on providing the legal frameworks and policy designing surrounding the formation of public private partnerships to drive innovation and solving the government’s long term needs (Deloitte Global Services Ltd 9). This will automatically attract a lot investment, thereby increasing the growth of competition in the healthcare service sector (Healthcare). Another key legal factor that has to be taken into consideration is the factor of various legal frameworks that are emerging with regards to the fact of positioning of the South East Asian countries like Singapore, Malaysia and India as medical hubs in the wake of emerging opportunities surrounding medical tourism. The favorable legal frameworks that will be designed jointly by these south East Asian countries in order to capitalize on the growth opportunities will significantly play a key role in increasing the level of competition in these markets by attracting significant amount of investments from rival healthcare service providers. The most important critical factor is the point that the global population is becoming older, which has led governments to provide various health benefits schemes which can be availed from various local public healthcare centers. Another critical factor is the fact that the healthcare group is more focused on providing premium healthcare services to high income group individuals. This

One Thousand And One Nights Essay Example for Free

One Thousand And One Nights Essay Authors Note: I will confess that sucked-into-video-game styled stories have always been a guilty pleasure of mine. My only complaint is that they always tend to follow the same formula. With that in mind, I am going to try and switch things up a bit with this story. I hope you enjoy it, and regardless of the feedback being good or bad, I would love to hear your thoughts. PROLOGUE By the time you are nine-years-old, you are already considered a woman. In my mothers country, you could already be married off at that age. You could live in a house with your husbands family, you could bare children, and you can consumate your marriage even before you are of a mature age. Alas, I am not nine, I am not married, and in many respects, Im not yet a woman. At least, Ive never felt that way. To be perfectly honest, Ive always felt like a child. My family may have disciplined me into being quiet and intelligent, to pray five times a day to Allah, to read the Quran and wear the hijab, and always to get good grades, but Ive always felt this longing for adventure. They wanted me to grow up quickly so I would have a future that was every bit as special and important as the ones promised to other American children. But during my studies, my mind would always wander to imaginary worlds of castles, dragons, fairies, and of knights and princesses that banded together to save the day. And that feeling would build in my chest: warm and comforting, so light that it can almost lift you off your feet, whispering promises of laughter and happiness to come. It isnt easy being a Muslim in a sixth grade class full of conservative Christians, girls with gothic make up, or boys with their pants worn so low that their underwear shows. Despite how different they all are from each other, all of them were the same in their treatment towards me. At the very least, my imagination would offer feelings of companionship. Close friends who would accept me for who I was and not for what I wore or how many times I had to stop and pray throughout the day. At least, when I had finished my homework and had the time to write and draw in my notebooks, I could return to that imaginary place of peace and happiness. And sometimes, as childish as it may sound, I would pretend that such a place existed. Then I was killed. At least, thats what I think happened. The nicest aspect of imagination is that, in your own world, there are no Islamophobes. There are no people who want you dead simply because you are Muslim. You dont have to worry about stepping into the mosque and some scary man driving a van full of explosives into the building. He wanted to take out as many Muslims as he could, and one of them was me. Everything happened so suddenly that its hard to recall exactly how it happened. I remember hearing glass shattering. The doors leading into the mosque were made of glass, so I assume that was where the van drove into the building. There was the sound of doors being broken down, or wood snapping, and then the blast. I was the closest to the wall where the explosion went off. I remember feeling something smash against the side of my head and I briefly remember the heat that followed. There was nothingness for awhile: I could not see, think, or hear anything that was happening around me. I could not feel anything anymore. The best way I can accurately describe it would be a black out. Because it happened so quickly, I did not have time to register whether or not I was dead. I reached that conclusion when I woke up here. The Quran describes paradise as a place of large trees, sweet water, and pure soil of musk. The dwellers of heaven would not feel the excessive heat of the sun, nor the excessive cold of the moon. It is a realm of magnificence. This afterlife did not fit that exact description. There were trees larger than any I have seen in this life. There was water, beautiful and sweet, with the ability to heal me if I were hurt, or provide me with energy when I was weary. There was soil so pure that flowers and plants of all kinds could grow. It was indeed a realm of magnificence, but also a realm of both wonder and ruin. There were times that were heartbreaking. There were moments where I was sure I was going to die a second death. There were moments where we would walk and walk and walk with no chance of knowing if we would ever truly reach our destination. But there were moments of happiness and laughter. There were moments where we could laugh about the hardships we had just overcome. And there was that feeling of acceptance. I had found people who did not hate me for what I wore or what I worshipped. Before I continue with my story, I should introduce myself: My name is Nasira. I was twelve-years-old when I died and woke up on the Mist Continent.

The International Financial Reporting Standards In Russia

The International Financial Reporting Standards In Russia International Financial Reporting Standards (IFRS) and their predecessor, International Accounting Standards (IAS) is gaining in worldwide recognition. All publicly traded companies in the EU must adopt them by 2005 and many other countries either have adopted them or plan to do so in the near future. After break up of Soviet Union, Russia has experienced a lot of turmoil and changes both political and economical the country has struggled to get rid of its socialist past and it has now evolved to be a more important partner in international affairs and economics. The need to develop the modern accounting system has therefore been obvious and the country had two choices: to develop its own system or to adopt an existing one, like IFRS. In 2002, the Russian Prime Minister announced that all Russian companies and banks must prepare their financial statements in accordance with international standards starting January 1, 2004. Implementing that decision will not be easy, for a variety of reasons. Not all international standards have been translated into Russian. Many Russian accountants are not sufficiently familiar with international standards to implement them. Some Russian universities have only recently started teaching international standards and the continuing education programs of the various Russian accounting associations are not yet prepared to offer comprehensive courses on international standards. Current Russian accounting standards conflict with international standards in several important ways and these conflicts will not be resolved in the near future. This project paper considers the issues that arise when implementing new accounting regulations, some of which are not new and have been covered in the literature, but others of which are particular to the implementation of IFRS reporting. Te method of implementation, the scope of IFRS, particular issues with local accounting practice and IFRS, the issues of enforcement of compliance with IFRS and its relationship with audit, the link between IFRS reporting and taxation and the provision of education and training are all considered. There is also review of the state of preparedness of local group listed entities with respect to the implementation of IFRS reporting. There are many research areas for accounting research where the work could also inform the practice of IFRS accounting. The paper provides a contribution by highlighting how one country has moved to implement the requirement for group listed enterprises to prepare IFRS accounts and the issues that then arise for legislators, preparers and users. Introduction of the study Background of the study Globalization is making a dramatic impact on the world economy, borders are getting less and less relevant and corporation and trade between companies situated on different continents is now very common. More and more companies have become global in their commercial activities and international trade with shares and credits is constantly increasing. As companies and capital needs have left the national level, capital internalization has become a necessity. The demand for an open financial market is now stronger than ever. Globalization makes comparability and harmonization of the accounting and financial reporting top priority. The goal of the EU is to create a free market where capital labor, goods and services are to move freely. With the common currency, the European market has become more transparent for companies and it has made it easier to analyze business opportunities within the EU. The implementation of International Accounting Standards (IAS) and the International financial Reporting Standards (IFRS) will further improve the transparency of companies information and also be an important step in the EUs commitment for a common European capital market. For investors and lenders it is important to have comparable and quality information and this can only be achieved if countries cooperate in creating a common system like IAS/IFRS. After the breakup of the Soviet Union in 1992, Russia had to change its economic system from a planned economy to a market economy. In a commend economy the means of production are in public ownership, the state dominates the economy, and economy activity is supposed to respond to state direction. By contrast, in a market economy the means of the means of production are mainly in private ownership, the state creates the legal framework in which economic activity takes place, and economic place supposed to respond to market forces. Such a transition obviously has important consequences for accounting, which ceases to be an instrument of the state economic administration and instead becomes an instrument at the disposal of the business community. New types of companies and enterprises desperately needed new accounting standards. In a market economy the objective of companies financial reporting is to give useful information to present and potential investors, creditors and other interested parties to facilitate their decisions. Though until now the role and the financial reporting still remains the State, in the person of the tax authorities. Nevertheless, voices of the other interest parties investors, creditors, managers and also accountants and auditors become more and more important. In that way, the Russian accounting and financial reporting develop, approaching international standards. As transition economies go through the process of shedding their centrally planned accounting model and replacing it with a market oriented model that uses international standards they face a number of problems. Very few people know the new rules, since the international standards must first be translated into their language. Accountants who can read the international standards promulgated by the International Accounting Standards Board and its predecessor, the International Accounting Standards Committee in the original English have a competitive advantage in this regard, but trying to fully exploit this advantage may be frustrating if potential clients or employers do not place much value on international standards. There is also an inertia barrier to overcome. It is difficult to change the status quo (Friedman Friedman 1984). Accountants and managers who have been using the old system for 20 or 30 years do not want to change because they feel comfortable with the system they lear ned in school or on the job when they were young. Those individuals also happen to be the people who are now in charge of enterprises and accounting departments, so their approval must be had before any new system can be adopted and implemented. 2.1.1. International Standards in Russia As we know from our previous readings, accounting is part of the legislative system. That is a problem because Russia will never have true international standards if government has to legislate it. There will always be a lag and style and language problems. The original plan by the Russian Finance Ministry in 1998 was to adopt all IAS by 2000. That did not happen. The new target for full adoption and implementation is 2004, at least in the case of banks and publicly traded companies. However, that target is also unlikely to be met. In fact, not a single accountant interviewed thought that international standards would be fully adopted and implemented by 2004. One accountant estimated that full implementation would take ten years (RobertW. Galina G., 2004) In the case of the standard on impairment, many Russian companies and their accountants do not want to apply the impairment rules because many companies have assets that are overvalued. Applying the impairment standard would cause the asset side of the balance sheet to shrink, considerably in many cases, and they do not want that to happen. In extreme cases, a company that appears healthy could appear to be insolvent if the impairment rules were applied. This hesitancy is not unique to Russia. The same situation exists in Republika Srpska, the Serbian part of Bosnia, and in other formerly centrally planned economies. Perhaps the main reason why the standard on financial instruments has not been adopted is lack of demand. Very few Russian enterprises use complex financial instruments, and the ones that do are already applying the IAS or U.S. GAAP on this topic. Also, this standard is difficult to understand and many Russian accountants are not eager to make the effort to learn a standard that they probably will not use in the foreseeable future. Another point that could be made about Russias adoption of international standards is that even the standards that have been adopted may not always be international standards. For example, the Russian standard on income taxes is based on the old version of the IAS income tax standard, not the new one. This fact is known within much of the Russian accounting community but may not be as well known outside of Russia. Another, less well known fact about Russias accounting standards is that the Russian versions of the standards that have been adopted are not mere translations of the English language originals. In many cases they are abbreviated, simplified versions of the original English language IAS. RAS tend to be much shorter, more detailed and conceptual. They cover a fraction of the content of IAS. In short, it may not be accurate to state that Russia has adopted IAS. It would be more descriptive to say that Russian accounting standards are merely based on IAS. Often the differences between RAS and IAS are not large or important. However, the difference may be substantial, such as in the area of accruals principles. Another reason why RAS will never be identical to the international standards is because there is a timing lag between the time a new international standard is issued in the UK and the time that new standard is translated into Russian and adopted as part of the Russian accounting rules. This lag could be overcome if the Russian Duma made it a rule that all new international accounting standards will automatically and immediately become part of the Russian rules. However, the Duma will never make such a rule, for reasons of national pride and sovereignty. So the lag will be permanent, even though there is a theoretical solution that would correct this lag. The degree to which the Russian accounting community understands the international standards depends on several factors. The Russian translation of the original English version of the standards was not available until late 1998. The translation was mediocre, in some respects. Part of the problem was because there were no Russian terms to convey some of the concepts. In other cases, the Russian translators simply used the wrong word or said things in such a way as to make the sentence or phrase unintelligible. In at least one case, the translator left out the word not, with the result that the Russian version of the standard instructed the reader to do something, when in fact the English version of the rule said not to do something. These kinds of mistakes and imperfections are to be expected the first time a technical document is translated, especially in cases where no terms exist for some of the words and ideas that need to be translated. The Russian accountants who cannot read English are limited to reading the Russian translation of the international standards. That places them at a competitive disadvantage, for the reasons mentioned above. The Russian translation is mediocre in some places and in other places is downright incorrect. The Russian speaking accountant has no way of knowing how accurate the reading of a particular sentence or paragraph might be, but must rely on what is written because there is no other alternative. Russian accountants who were educated in a university that did not teach the international standards have a problem reading the international standards in any language because the standards contain concepts that the Russian accountant was never exposed to during the years at the university. Such accountants must learn the new rules as best they can, either by self-study or by attending some lectures or seminars on the various topics. Another reason why the accountants in the outlying regions are not as knowledgeable about international standards as are the big city accountants is due to differences in demand. Most clients that need statements prepared according to international standards are in Moscow or St. Petersburg. A few big enterprises are scattered around other parts of Russia, mostly in the bigger cities. The accountants who service smaller clients have little or no need to know the international standards, so they do not take the time to learn them. The result is a two-tier system where the accountants and the employees who work for their clients in Moscow or St. Petersburg know at least something about international standards, whereas their counterparts in the outlying regions know less, or perhaps nothing about international standards. 2.1.2. Developing Russian Accounting Standards (RAS) and Establishing IFRS in Russia As Valeria Petrovets (2006) mentioned in his study, during the first period after break up Soviet Union, not much happened with the accounting system as the government was occupied with other, more important, issues. From 1993, the balance sheet, and from 1996, all financial reports were made in net figures according to international practice. In 1994 the Ministry of Finance approved the first accounting standard and marked the beginning of new Russian Accounting Standards (RAS). The Federal Law On Accounting was issued at the end of 1996. A new free market economy demanded further changes in the Russian accounting system and in March 1997 an order for an accounting reform program was signed by Yeltsin. One of the important parts of the program was the development of RAS in compliance with IAS (Yegorov, L., 2002). Until year 2006, it had been of work in transition to IFRS: there were 22 new accounting standards approved (which were written on IFRS basis), the Institute of Professional Accountants and the fund National Organization for Accounting and Financial Reporting were founded, a number of legal codes in this area were approved and the first official IFRS Russian translation was made. Until 2004, using the IFRS was voluntary. Subsequent reformation of the national accounting leads to legislated regulation of the financial reporting according to the IFRS. At the end of 2003 the Central Bank issued a directive which obliges all banks to represent their consolidated financial statements for 2004 according to IFRS. At the first stage the statement according to IFRS should be represent to the Central Bank together with Russian financial reporting. In 2007, a complete bank system transition to IFRS and abandonment of the national standards is planned. In (2004) the Ministry of the Finance of the Russian Federation approved The Conceptual for accounting and finance reporting development in the Russian Federation on medium-term perspective, which defines the main directions of transaction to finance reporting according to the IFRS for Russian companies. The Conception raises the question of the necessity for the legislated approval of the IFRS. It is supposed that consolidated accounts, made according to the IFRS, will get the legislated status. The Conception provides two stages in the transaction: I stage: 2004-2007 Compulsory transition to IFRS of consolidated accounts for companies of major national interest, except for those companies listed on other stock exchanges and which prepare their financial reports according to other international standards (for example, US GAAP). Approval of the Russian financial reporting standards for legal persons, prepared on the basis of the IFRS. II stage: 2008-2010 Compulsory transition to the IFRS of consolidated accounts for the other companies, including companies, listed on other stock exchanges and which prepare their financial reports according to other international standards. 2.1.3. National Accounting Differences Accounting differences In presentation, recognition, and measurement In perception, and interpretation Different accounting principles Different objectives of financial reporting Country-specific social, economic, and cultural environment Figure (1): Reasons for International Accounting Problems Accounting differences between different countries depend on what purpose the country has with the financial reporting if the information is intended mainly for present and potential investors or for tax authorities and creditors. Interested parties of a companys annual report are also employees, suppliers, clients and other organizations. With the help of financial statements, users receive information that they need and companies are ready to present. The different purposes of financial reporting are primarily influenced by economic, social and cultural factors. One of the important cultural variables is the means used for financial reporting regulation: because of this, if change is triggered in two countries at the same time by the same event, the means chosen for regulating may be different. In addition, different countries have different attitudes about how the legislations are followed. It is believed that cultural differences affect accounting. Nevertheless, it can be difficult to apply them to the measurement of accounting differences. More direct links can be established between accounting, legal and accounting systems. Accounting principles are formed in accordance with the purpose a company has with its financial reporting and that can be significant for the way in which balance and income statements are formulated. The differences in accounting principles can also lead to identical or similar operations and transactions being evaluated and accounted differently, thus showing a different annual profit. Motivation of the study The main purpose of my study is to investigate how the process of IFRS adoption for the national accounting system develops in Russia. And also, there is some additional purposes that I am going to study are to show how Russia works with the reformation of its accounting system, how the historic and economic development affected accounting and financial reporting. As well as to define obstacles and problems which the country in general, and separate companies, in particular, have come across in connection with IFRS implementation. The project paper is written with the intention to contribute to the picture of international harmonization of financial reporting and how far Russia has advanced for IFRS implementation. This study might be interesting for those who are interested in international questions and international accounting. Objectives of the study The objective of this study is to find out what problems do Russian non banking companies have in connection with IFRS implementation. And also to determine how the countrys historical and cultural background affects their transaction to IFRS. Literature of the study As it has been known from previous studies, so many researchers have been written about International Accounting Standards (IAS), International Standards on Auditing (ISA), accounting harmonization, accounting education and accounting reform in transition economies in recent years. A few books and articles have focused on accounting reform in Russia. An early study by Mills and Brown (1966) discussed how shifting from a production model to a profitability accounting model would help Soviet enterprise managers make decisions that would increase the efficiency of their firms and help them to better allocate resources. In a similar vein, Thornton (1983) discussed changes in the way the Soviets accounted for factor costs over a twenty-five year period. A study by Scott (1969) stated that Soviet accounting after the 1965 reforms started to place more emphasis on enterprise profitability, which helped move the Soviet economy closer to a Western market model. Other authors have also touched on this theme. Horwitz (1970) discussed the effect that decentralization has on the management accounting control system. Chastain (1982) described how the Soviet accounting system was not able to keep up with the needs of enterprise managers. He also assesses the implications of that inability for the accounting profession. Turk and Garrod (1996) discussed the lessons Slovenia learned when it began the process of changing to International Accounting Standards. The Slovenian experience is not unlike the Russian experience in many ways. Preobragenskaya and McGee did research on the relationship between IAS and foreign direct investment (FDI) in Russia (2003a) and on the state of auditing in Russia (2003b). Their FDI study concluded that the lack of credibility of Russian financial statements was hampering inflows of foreign capital. Their audit study found that the state of auditing in Russia is not yet up to western standards. A few studies have been made on accounting education in Eastern Europe or the former Soviet Union. According to one scholar, Houghton Mifflins 1300-page Principles of Accounting was the first Western accounting text sold in the Soviet Union (Collingwood 1991). It was translated and distributed by Finansy I Statistika, Moscows government owned publisher. Kobrack and Feldman (1991) speculated whether the reform process in the Soviet economy could create a new market for accounting textbooks. McGee has written about educating accounting professors in Bosnia Herzegovina (2003a) and reforming accounting education in Armenia (2003b). There are several sources of information on recent developments in accounting reform in Russia. The International Center for Accounting Reform in Moscow [www.icar.ru/] publishes the ICAR Newsletter. The World Bank publishes Transition Newsletter, which gives current information about various aspects of market reforms in transition economies, including accounting reform in Russia. The Russian websites of the Big-Four accounting firms also have current information and, in some cases, publications. The Deloitte Touche Russian website has an e-library link that contains a variety of items on various aspects of doing business in Russia. It has a Doing Business in Russia Online Guide, which includes much information on accounting and tax topics. It has several newsletters that address accounting, tax and legislative issues on various countries, including Russia. Russia Legislative News is a monthly newsletter that contains accounting and tax items. Legislative Tracking is a daily publication that keeps readers abreast of Russian pending legislation. Ernst Young publishes An EYe on Russia, a monthly newsletter on current business, accounting and tax issues. It also has a Russian Legislation website that contains downloadable documents on Russian accounting, tax and related legislation that have been translated into English. There are various strands in the literature on international accounting harmonization which cover such areas as: the degrees of harmonization (Tay and Parker, 1990; Emenyonu and Gray, 1996; Murphy, 2000), whether international accounting harmonization is appropriate (Hove, 1986; Cairns, 1997: Flower, 1997) and the degree of compliance with IFRS (Cairns, 2001; Street and Gray, 2001). Most of the relevance of this study on the implementation of IFRS would seem to be the research on the appropriateness of IFRS for developing or transitional economies, the practical implications of implementing IFRS within a country located in the continental European tradition of accounting and research on the changes to national accounting in transitional economies. In his 1998 study, based on a review of the literature on accounting and developing countries, Nobes noted various points about the appropriateness of IFRS for developing countries. Nobes talked about developing countries but Russia is a developed country and at the same time keeps on developing. He suggested that given the likely users of most enterprise financial statements in developing countries were the tax authorities and owners and lenders to private enterprises, adopting IFRS in developing countries, where IFRS are stated to be investor oriented (IASB, 2003; F9), may not be appropriate. In particular many of the later IAS (IAS 22-38) might not be relevant for presenting accounting information for taxation purposes. Nobes also suggested that, given the lack of a developed accountancy profession to interpret and apply the more judgmental aspects of IFRS (either as auditors or accountants), there could also be issues of the reliability of accounting information. Though he provid ed examples, he did not make explicit that this could be a particular issue for any accounting information based to a large extent on market data such as fair value (Nobes, 1998a). Further research on transitional economies has indicated structural issues with a lack of active stock markets, and corruption, which may affect the reliability of IFRS financial statements and estimations of fair values (EBRD, 2000; Sucher and Bychkova, 2001). However, much change has been state sponsored, rather than spontaneous, and the Ministry of Finance has continued to play a key role (Seal et al., 1995). This may therefore indicate that change may be very slow. Garrod and McLeay (1996) also highlighted how governments have adapted the previous state-controlled accounting systems to meet the envisaged demands of new users as well as state demands for tax collection and dealt with the general issues of conflicting objectives for financial reporting. They comment on the problems of establishing the right balance between state and professional involvement in the regulation of accounting and the difficulties that have arisen in valuation of assets, in the absence of fully functioning markets, and the scope of financial statements (Garrod and McLeay, 1996). In much of the previous research there has been an emphasis on the de jure situation with accounting change in Central Europe, and less focus on the de facto situation which might be quite different (as suggested by Bailey, 1995). There is a need for further research on the actual operation of financial reporting within enterprises to ensure that any implementation process pays due regard to the de facto situation rather than merely the de jure situation. There has also been a tendency in the academic research to study individual countries as comprising enterprises all with similar financial reporting objectives. However, within a country there are different groups of enterprises with different reporting objectives depending on their size, funding and ownership structure. Indeed, some authors have suggested that, within the classification literature, there may be different types of accounting systems in operation in any one country (Nobes, 1998b). This could be taken further to suggest that there are different groups of professional auditors and accountants trained under different reporting systems (e.g. some auditors trained under an international system of exams in accounting; some under a local examination system). Any research on the changes to national accounting should reflect this diversity of needs and resources. The Big Four audit firms have played a large role in the move to IFRS around the world, as they are often the auditors of IFRS statements and they have the large resources needed to maintain appropriate knowledge and expertise in IFRS. There has been relatively little research on their role in transitional economies (though Seal et ai, 1995, and Sucher and Alexander, 2002, are exceptions and some concerns about their roles are raised in some of the World Bank reports). Some consideration needs to be given to their role in the move to IFRS within the transitional economies. The literature suggests that there may be contextual factors which affect the appropriateness and effectiveness of the implementation of IFRS in a transitional economy such as the Russian Federation. These factors may be divided into the position of the Ministry of Finance in initiating and implementing reform; the role of the particular users of financial statements, and the relationship between financial reporting and taxation which in turn may relate to the national tradition in accounting (Anglo Saxon versus continental European). Then it is suggested that there are specific factors which may affect the effectiveness of and the ability to implement IFRS: differences between local and IFRS accounting standards, particular issues with individual IFRS and the reliability and availability of market data for fair values, and the approach to enforcing compliance, with particular regard to the role of auditors. There may also he additional factors concerning how the IFRS are translated and the extent of education and training in IFRS. Summarize, critically evaluation of the articles, conclusion and suggestions From the above literature reviews we can summarize the followings. In order to evaluate a study, a thorough analysis of the sources is in place. As earlier described, most of the written sources were used for theoretical background. The authors and their books are well-known and widely used for social studies similar to this study. The newer written sources that have been taken from the Internet have come from magazines, newspapers and portals associated with accounting issues and were chosen out of a greater selection. Accounting is one of the spheres that has been transformed since the beginning of the 1990s. Its reformation and supervision have been executed by various governmental bodies, although considerable resources from international organizations have also been attracted to the process. The adoption of national standards based on IFRS was chosen as the vehicle for change. But change occurs slowly and the country is huge. There is a lag between the time standards are adopted and the time they are implemented. Some of the reasons are the lack of demand for quality information, mostly from inside users of financial information, and the mentality and education level of the majority of accountants and educators in accounting. This situation may be understandable for a country that is in transition and that existed in the absence of freedom and market relationships for many decades. From the authors point of view, from the options under consideration, the preferred option toward the transition to IFRS is to make it compulsory to provide IFRS statements for companies that are in the zone of public interest. It is not necessary to have Russian Financial Statements for such companies. For other companies it can be left up to them which rules, if any, to use for their financial statements. There are several problems with forcing IFRS down the throats of any segment of the accounting and financial community. On e structural problem is the difficulty of harmonizing the legislative branch so that the various players are on the same field. There is a lack of coordination between or among the various parties. There is a serious lack of high quality consultants on IFRS implementation. All these factors do not help in the transition to IFRS. If Russia is to succeed in transforming its economy into something where markets dominate, it will have to overcome these barriers. But force is not required. Markets are the absence of force. Markets are just voluntary exchange. Markets develop naturally when no one prevents anyone else from trading what he has for what he wants. It seems illogical to use force to implement markets. There is some evidence

Job Satisfaction and Employee Motivation Essay -- Employment Managemen

Job Satisfaction and Employee Motivation Abstract The purpose of this paper is to illustrate how motivation is instilled in the workplace with co-workers and oneself. In addition, objects that make the job satisfying will be discussed. Body Motivation is something that can come and go in an instant. The workplace often can be a fun and enjoyable place, but other times it can be the pit of hell. Not only do most of us cope with stress, fatigue, mental and physical anguish, but we must also complete the mission that is set forth for us. Motivation is delivered in many different ways. Each person may be different, but sometimes we share the same types of motivation with others. A soldiers motivation usually starts when he or she enlists, as this is a voluntary action they have taken, were they motivated by pride, anger, or even a sense of wanting a larger family. We may never know all the answers, but we can see how they are motivated. Early on as a soldier each person must go through basic training. This basic training is used to teach new recruits some of the basic things to keep them alive. The new soldiers learn skills from the common skills manuals. The manual contains critical common tasks that support unit wartime missions. Some of the skills that are trained are first aid, how to employ land mines, patrolling, basic marksmanship, different weapons, communication, survival techniques, land navigation, crowd control, protect against a nuclear biological chemical attack, customs and laws of war, and handling remains. No matter what the task or skill it is essential that each person have a buddy. These buddies are your motivation; they are your friends, your confidant. Often times a group of so... ... Conclusion As can be seen people get motivated from many different things. Friends can be motivation, money, personal pride, religion and even life itself. No matter where one gets their motivation, it is a constant battle to find how we can motivate everyone. As leaders in today's society we often struggle finding that one thing that can motivate even one person. When we are motivated it can also motivate others to join in. Motivation is not only a key part of making business and the world successful, it also fuels the way to new ideas and innovations. Job satisfaction can be found in very subtle ways or even extreme. I find it in both; I am very happy with the pay and enjoy the change of scenery week by week.

The Legacy of Afghanistan’s Civil War Essay -- War Afghanistan Foreign

The Legacy of Afghanistan’s Civil War Following the terrorist attacks of 9/11, President Bush declared, and subsequently launched an attack on "the axis of Evil". National, as well as international spotlight shifted to Afghanistan, where Osama bin Laden, the presumed mastermind behind the September 11 attacks, was believed to be harbored. In the following months, Afghanistan became embroiled, for the second time in a century, in yet another major war. The terrorist attacks of September 11, 2001, completely shocked and terrified Americans, many of whom had previously felt themselves immune to such unthinkable acts of violence. It, too, had the effect of raising questions, questions like: â€Å"why America? Who were these terrorists and for what reason would they sacrifice their own lives? What is the nature of Afghanistan’s involvement in these attacks and who, exactly, is Osama Bin Laden?† In the aftermath of these attacks, I found myself among the majority of Americans struggling to find answers to these questions. Like most Americans, I knew next to nothing about the country of Afghanistan, our country’s involvement in its civil war during the years 1979-1988, or the legacy this involvement left there. My hopes in commencing the research for this paper was to learn more about the country of Afghanistan itself and the nature of the United States’ involvement in it, especially during the years 1979-1988. What this paper intends to show is the evidence of all this research: that, the legacy of United States involvement in the Afghanistan Civil War, and missteps made in our country’s foreign policy during these years was, in part, responsible for fostering the anti-American sentiment which so tragically culm... .... [39] Digital National Security Archive. [40] Digital National Security Archive. [41] Cooley, 47. [42] Digital National Security Archive.. [43] Digital National Security Archive. [44] Digital National Security Archive. [45] Digital National Security Archive. [46] Digital National Security Archive. [47] Digital National Security Archive. [48] Rashid, Ahmed. Taliban. New Haven: Yale University Press, 2000. P. 176. [49] Rashid, p. 176. [50] Rashid, 176. [51] Rashid, p.185. [52] Terrorism Project. â€Å"Lessons from History: U.S. Policy Towards Afghanistan, 1978-2001.† 5 October 2001. <http://www.cdi.org/terrorism/afghanistan-history-pr.cfm>. [53] Terrorism Project. [54] Terrorism Project. [55] Terrorism Project. [56] Terrorism Project. [57] Terrorism Project. [58] Cooley, xvi. [59] Terrorism Project.

Lobby Groups Essay -- Government Politics Political Lobbying Essays

Lobby Groups In this comparison between David B. Truman and V.O. Key, Jr.’s views on lobby groups they have different interpretations on role and interaction of these groups in government. In a democratic system there is bound to be resentment and desire for change because it is impossible to satisfy everybody. Truman and Key describe how those individuals try to be recognized while forming groups for â€Å"strength in numbers†. In the comparison of interest and pressure groups it is apparent that although they created resentment in the inner layers of government, they were necessary to the development and progress of the political system.   Ã‚  Ã‚  Ã‚  Ã‚  According to David B. Truman in the excerpt from The Governmental Process he demonstrates the need, influence and the importance of containment of lobby groups. Although lobby groups are separated into organized groups and unofficial groups, he considers them both equally important and dangerous interest groups. Through his writings he also demonstrates his opinion that political parties are only a large form of an interest group. Political parties don’t have as many concurrent attitudes because of its influence on impressionable people and its size, but nevertheless it is an interest group. The small, either unofficial or official interest groups usually have influence upon various members of the political parties and use their influence to infiltrate their attitudes to the National Government. Both interest groups and political parties have played a large impact on the development of the governmental system and it is noticeable because although they are n ot the group that obtained the control and power of the operation, many of their proposals have been put into existence. They were not incorporated into the government because of the people’s constant fear or losing the ideal of democracy and the threat of becoming too socialistic. Therefore it was important to have individuals representing their groups (states) in the government. The establishment of interest groups was necessary because â€Å"We do not, in fact, find individuals otherwise than in groups†. Interest groups were only a means for influential powerful people to be able to gain recognition from the government by obtaining a following. It is essential in the democratic process to have the individual’s interaction and as a result of having a large complex ... .... Political parties are an example of interest groups because they have specific ideas which they reinforce. However, the diversity and size of the political parties usually makes the members not agreed upon many issues. Therefore the members sustain their interests until they gain power in the government where they are able to act upon their previous intentions. This has been the cause of many political figures actually supporting the other political party than the one they were selected from on many issues. All interest and pressure groups contain a small group of enthusiast leaders and a mass of either indifferent or inactive members. Therefore it is not an act of socialism or political takeover of the government because they are pushing for an issue with a small group.   Ã‚  Ã‚  Ã‚  Ã‚  Lobby groups are essential in the functioning of the government as a whole. They could never replace government but through V.O.Key, Jr. and David B. Truman’s analysis on the importance of lobby groups in government functions it shows that they are necessary. They demonstrate that lobby groups represent the people and are an establishment that helps facilitate individual interaction with the government.

Assignment Product Life Cycle Essay

Each product will have a life cycle. Using examples, illustrate each stage in the Product Life Cycle outlining the possible challenges and strategies which may be employed to sustain the sales and profitability of the product. What is a Product? A product is anything that can be offered to a market for attention, acquisition, use, or consumption and that might satisfy the customer wants or needs. A product is more than just a tangible goods, it is a service (haircuts, home repairs etc) or idea. However, in marketing product is not just looked at as something that is tangible, but it allow for communicating with the targeted audience on matters such as packaging, branding, highlighting the product tangible benefits, the massaging of the customer’s ego as to why they should have a particular product. Product can be viewed at three levels, such as Core Product – it addresses what the buyer is really buying, the Actual Product – which features characteristic such as quality, brand, design etc., and the Augmented Product – it is the additional consumer services and benefits that are built around the core and actual product, which includes things as the after sale service, installation, warranty etc. A Product can also be divided in two main classification based on the types of consumer that used them. These classifications are Consumer Products – which are bought by final consumers for personal, and Industrial products – which are those purchased for further processing or for use in the production of other goods and services. For example, flour that is used as an ingredient in the making of pastry like bun, bread etc. The Product Life Cycle The Product Life Cycle (PLC) is a useful tool employed by marketers to know and determining at what stage a product is in its life. Most Product Life-Cycle curves are portrayed as bell-shaped (See figure below). The product life cycle has four (4) very clearly defined stages, each with its own characteristics that mean different things for business that are trying to manage the life cycle of their particular products. 1.  Introduction Stage – This stage of the cycle could be the most expensive for a company launching a new product. It is a period of slow sales growth as the product is introduced in the market. Profits are non-existent because of the heavy expenses of product introduction, although it will be increasing as the product moves on to the growth stage. 2. Growth Stage – The growth stage is typically characterized by a period of rapid market acceptance and substantial profit improvement. strong growth in sales and profits, and because the company can start to benefit from economies of scale in production, the profit margins, as well as the overall amount of profit, will increase. This makes it possible for the company to invest more money in the promotional activity to maximize the potential of this growth stage. 3. Maturity Stage – A slowdown in sales growth because the product has achieved acceptance by most potential buyers. Profits stabilize or decline because of increased competition. During this stage the aim of the manufacturer is now to maintain the market share they have built up; by consider any product modifications or improvements to the production process which might give them a competitive advantage. During the maturity stage, the product is established and the aim for the manufacturer is now to maintain the market share they have built up. This is probably the most competitive time for most products and businesses need to invest wisely in any marketing they undertake. They also need to consider any product modifications or improvements to the production process which might give them a competitive advantage. 4. Decline Stage – Sales show a downward drift and profits erode. While this decline may be inevitable, the downward drift and profit erosion maybe due to the market becoming saturated (i.e. all the customers who will buy the product have already purchased it) or because the consumers are switching to a different type of product. The idea of the product life cycle has been around for some time, and it is an important principle manufacturers need to understand in order to make a  profit and stay in business. However, the key to successful manufacturing is not just to understand the product life cycle, but to proactively managing products throughout their lifetime, applying the appropriate resources and sales and marketing strategies, depending on what stage products are at in the cycle. Let us now look at the possible challenges and strategies for each stages of the product life-cycle. Marketing Strategies: Introduction Stage The first of the four product life cycle stages is the Introduction Stage, which a new product is first distributed and made available for purchase. Any business that is launching a new product must decide when to enter the market and needs to appreciate that this initial stage could require significant investment, increasing awareness of the product through effective marketing and promoting, and also low pricing strategies maybe employed to attract customers and give the new product the best chance of achieving product’s success. For example, a cell phone manufacturer with new technology may introduce a cell phone with basic features at reduced prices in hopes of gaining lots of new customers. Challenges of the Introduction Stage Small or no market: When a new product is launched, there is typically no market for it, or if a market does exist it is likely to be very small. Naturally this means that sales are going to be low to start off with. There will be occasions where a great new product or fantastic marketing campaign will create such a buzz that sales take off straight away, but these are generally special cases, and it often takes time and effort before most products achieve this kind of momentum. High costs: Very few products are created without some research and development, and once they are created, many manufacturers will need to invest in marketing and promotion in order to achieve the kind of demand that will make their new product a success. Both of these can cost a lot of money, and in the case of some markets these costs could run into many millions of dollars. Losses, Not Profits: With all the costs of getting a new product to market, most companies will see negative profits for part of the Initial Stage of the product life cycle, although the amount and duration of these negative profits does differ from  one market to another. Some manufacturers could start showing a profit quite quickly, while for companies in other sectors it could take years.

Islamic Commodity Market Essay

1.0. Introduction The operations in the general business environment are very dynamic by nature. There is no doubt that the financial markets as well as the commodity markets need to structure their business operations, so as to meet the changing business environment demands as well as the expectations (United States. Congress. Senate. 2004). The main challenge for the main market players is to consistently be at pace with the business environment developments, so as to have in place effective as well as timely establishments of operation standards and regulations. A number of international initiatives have focused on the state of operations of the commodity market in the Islamic market. This has been done so as to establish standards as well as benchmarks, which are set to strengthen the world commodity market. The research study intends to contribute to the need for establishing a regulator commodity market, especially in the Saudi Arabia financial market (The Economist 2006). The Islamic commodity market is one of the major aspects in the world commodity market, which has achieved tremendous growth in the recent past. This is to the extent of being a substantial component within the global commodity market, and has thus gained a lot of interest as the crucial component of the world financial market (Europa Publications Staff, 2002). The increasing demands as well as awareness for establishing investment portfolios to be in line with the shariah principles at the global market, have acted as stimulators towards establishing the Islamic commodity market as the world’s most attractive industry. This is an indicator of the growth of the wealth base as well as the potential of the investors, who could either be Muslim or non Muslim, to find ways and invest in commodities which meet their needs and expectations (El-Gamal, 2006). Research questions The research questions to be answered in this research study provide a basis, for establishing the importance of establishing a form of regulator commodity market in the financial market of Saudi Arabia. The aspect which is being focused on in this research study is the reasons as to why a regulator form of commodity market should be established, especially in Saudi Arabia. The research questions will therefore act as a guide to activities of the research study (Henry and Wilson, 2004). Core research question The main aim of the research study is to assess the need for establishing a regulator form of commodity market in the land of Saudi Arabia, and the effects on the business transactions which take place in the Islamic market (Henry and Wilson, 2004). The other research questions that need to be covered in this research study include: 1. What are some of the factors which influence the conduction of business transactions in the Islamic market? 2. What are the likely effects of establishing a regulator form of commodity market in the .land of Saudi Arabia? 3. Who are the major players in the Islamic market and what role do they play in the business transactions? 4. To what extent are the major players likely to influence the operations of the Islamic commodity market? 5. What potential effects does regulation of the Islamic commodity market have on the Islamic finance and the general business transactions? Research objectives The main intention of this research study is to establish, the importance of establishing a regulator in the Islamic commodity market especially in the suggested location Saudi Arabia. The importance of the regulator is assessed in terms of the effects to the Islamic financial market, as well as the general business transactions. The research study is intended at providing a sound bases upon which conclusive research findings can be made, as to the need for regulating the commodities market. Both the secondary and primary data will be analysed to assess the current state of operations of the Islamic commodities market, and the need for a regulator. Therefore, data will highlight the importance of establishing the current state of operations in the Islamic commodity market, and finally, for the research study to meet its intended research objectives (Taylor & Francis Group and Dean, 2004). 2.0 Literature review Islamic commodity market The establishment of a distinct Islamic commodity market, whereby a number of investments as well as financing activities are established in accordance to the requirements of the Shariah principles, can be described as the outcome of the continued growth of the Islamic financial sector. There have been demands to address the issues of liquidity of the Islamic banks like Altauaruq and Almurabha among others, as well as the takaful operators in the various Islamic countries. There have also been efforts to establish a regulatory framework for the Islamic commodity market, and make clear the Shariah principles on the commodities which should are allowed to be involved in the business transactions at the commodity market (Davis and Azizian, 2006). In general, the Shariah principles that govern the conduction of business transactions at the commodities market states that the non legal transactions are those activities, which involves the use of interest and the commodities that have a certain level of uncertainties attached to them. Gambling is also prohibited as well as food and drinks among many other immoral activities (International Monetary Fund, 2006). Regulatory framework In the commodities market, an effective legal and supervisory as well as a regulatory framework establishes the essential ground for the operations of a modern commodity market. For the dynamic market like the Islamic commodity market, it is crucial that a conducive form of regulatory framework be established. This is to appropriately control the activities of the Islamic commodity market. A number of participants are allowed to address, any of the influences which affect the effective business operations of the market, as well as the innovations or even hinder the participation in the Islamic commodities market (Henry and Wilson, 2004). Considering the levels and number of business activities being carried out at this market, an analysis is being made to determine the need for having a regulator in place within this conventional market. The first hypothesis which can be established in this research study is whether, the establishment of the Islamic commodity market will make any positive influence on the levels of Islamic finance, as the other regulatory frameworks have managed to influence the other Islamic finance markets (Fadzli, 2003). To that extent, the second hypothesis is to assess the extent to which, the regulator of the Islamic commodity market will not make any improvements. Considering that the operations at the Islamic commodities market involve both legal and non legal business transactions, the third hypothesis is made in relation to whether the establishment of the regulator will cut down the levels of occurrence of the illegal business transactions. The fourth hypothesis in that respect is that, th e establishment of the regulator will not cut down the level of the illegal business transactions at the Islamic commodity market. By justifying the above mentioned hypotheses, the research study will have established the importance of having a regulator in the Islamic commodity market, and in this case the proposed regulator is Saudi Arabia (Al-Rifai, 2003). 3.0 Research design and methodology To establish the need for having a regulator Islamic commodity market, especially in the land of Saudi Arabia, the research sample for this research study will be administered with questionnaires. The targeted respondents are the to the top management officers of the major commodity markets and financial institutions in the Islamic commodity market. The sample population shall be 50 companies in the Islamic commodity market. The sample population has been chosen so as to avoid the feasibility problems, associated with the research studies. Qualitative as well as quantitative data will be collected. Quantitative data shall be collected from the primary sources, which shall be analysed by the use of statistical techniques, compiled and presented using tools like graphs and charts among other techniques. Qualitative data shall be collected by the use of open ended questions in the questionnaires, which will be subjective in nature as they will represent the personal opinions of the targ eted respondents. The qualitative data will support the quantitative data, in areas where the quantitative data will be having deviations from the factors under consideration (Al-Rifai, 2003). The survey questionnaires shall be administered, considering the fact that they are easy and simple to use on the part of the researcher and the respondents. The research objectives and questions shall all be encompassed in the information in the research questionnaires. The qualitative approach will involve the answering of questions which relate to the nature of operations of the commodity market markets, with the intention of establishing the need for having a regulator in the commodity market. Thus the survey study has the potential of highlighting the operations of the commodity market, and the mechanisms involved which demands for regulatory measures to be carried out (Henry and Wilson, 2004). Resources In order to meet the identified research questions and objectives, the researcher will use the relevant literature resources. These sources will include books, Journals and the other relevant publications in the areas of Islamic commodity market and regulations. The knowledge as well as the research information which will be encompassed and assessed for validity of the research findings, will include resources from online libraries like EBSCO, Amazon, Blackwell publications, the emerald journals and the other sources like Questia (Henry and Wilson, 2004). Access to the study population One of the challenges that the researcher anticipates to encounter in carrying out the research study is the accessing the targeted respondents. So as to meet this challenge, the below strategies have been devised, so as to have access to the respondents to obtain the crucial information for the research study. The researcher will obtain permission letters, which will be approved by the research department at the university. This letters will then be supplied to the top management officers seeking for permission to include them in the research study, and to use their companies as a sample of the research population. In addition to that, the researcher will assure the respondents that the information obtained from the research study shall be used for academic purposes only, and not for any other purposes unless permission is sought from them (Al-Rifai, 2003).

Cultural Diversity and Its Effect on Mnc’s Essay

These days cultural diversity plays a significant role in a company. The criteria discriminating these groups include race, geographic basis, civilization, gender, age, functional or educational background, physical and cognitive competence, language, lifestyles, beliefs, cultural background, economic category, occupancy with the organization and sexual preference. As a MNC works in a global market it must be ready to detect all possible changes in the global environment and it has to be able to communicate and adapt the identity of the company to them. For example in India women’s will not work for night so they have to manage time for their convenience. The company can’t offer quality products or services to the customers if it doesn’t understand and take in account the impact that the culture has in all the processes. Workers usually think that their behavior hasn’t got any influence on the final product or service, but to be effective, every part must have a clear vision of the company and a clear mission on it. The social, political and enterprise structure depends on everyone in the company, so the internal area and the human resources, one of the most important areas of a company, must be developed with the rest of the company to achieve their goals. The misunderstanding and ignoring of different cultures, language and historical background lead to disasters in the field of setting up multinational business. To avoid this, a general knowledge of another nation’s culture and history is essential. So general cultural knowledge, if coupled with prejudice and prejudgment, is an obstacle to effective global management. 2.1 Communication and language barriers One main challenge under culture is language barriers. Communication is necessary for management. Yet communication relies upon a common language, a condition that does not exist in many global business situations and that is when the problems start. The most pronounced sign of the language barrier at work can be found in the relationship between a multinational parent company and its network of global subsidiaries. Several factors contribute to the difficulty of achieving and sustaining effective communications and a productive, collaborative relationship. Even if an employee is relatively competent in the language of the other party, loss of rhetorical skills is always present as the use of humor, symbolism, sensitivity, negotiation, persuasion and motivation requires a very high level of fluency. 2.2 Attitudes towards Appointments and Deadlines In America, Americans were give strict obedience to time commitments and it was a basic principle of professionalism and polite behavior. Because everything tends to be strictly scheduled, postponements in one appointment or deadline can have a serious ripple effect on a coworker or customer’s other work commitments. But for example: The more flexible and open-ended approach to time of Indian and Sri Lankan businesses culture can create tensions and adverse impressions on American counterparts 3. MNC Workforce Diversity Multinational Companies (MNC) had to face a number of new challenges in their daily business over the past couple of years. Globalization changed various things for global players. In general MNC structure shows a focus on their main resources and departments like finance, technology, marketing, sales and production, because they want to have a large number of customers and to earn profit. A huge challenge MNC have to manage is their workforce diversity. The milestone research by Hofstede with 116,000 recruits of IBM, a giant MNC in 50 countries and 3 regions recognized four cultural values in the workplace: Individualism-collectivism, Power difference, Uncertainty avoidance and masculinity-femininity. For example: the United States was the greatest and Guatemala was lowest in individualism. Malaysia was the highest and Austria was the lowest in the power distance values. Greece was the highest and Singapore was the lowest in the uncertainty avoidance values. Japan was the highest an d Sweden was the lowest in the masculinity values. There have been significant amount of intercultural and cross-cultural studies with these cultural values, and some studies demonstrated the relationship between communication styles with some of these values. Because of this diversity one of the key success factors of MNC is the recruitment and selection of human resources who offer valuable uniqueness. These individuals are forming the values and beliefs of a business. There are two key challenges within global HRM specifically building global corporate cultures and developing global leaders that have to be mastered in order to manage diversity and be successful in the global business surroundings. Managing diversity in MNC during HRM To manage workforce diversity in MNC it’s a challenge for the human resource management to set up a global corporate culture. To recognize with the corporate culture of the company is the most significant thing for the workforce. That is why building a global corporate culture is one of the most important challenges for Multinational Companies. Employee behavior is possibly the most critical challenge that multinational organizations have to deal with. In Multinational Companies there is a huge potential of conflicts, because of its diverse personalities. As a result of this anxieties will arise among employees. Individuals try to adapt their behaviors to fit the demands of a particular environment. In order to adapt to the environment, individuals sacrifice their individualities to fit in with their new cooperatives. Individuals become incorporated into the culture of an organization when they are successfully understood into the workplace. Successful cultural adaptation redu ces members’ anxiety, role conflict, and intentions to leave. Additionally, successful adaptation increases organizational obligation, job satisfaction, confidence, and job familiarity as well as successful acculturation and establishment of relationship. 4. Challenges of Working across Culture 4.1Stereotyping They are usually misrepresentations and inaccuracies fixed in false guesses and faulty analysis. Usually this valuation is seen in a negative perspective. The challenges to organizations are to acknowledge differences in positive terms. Power struggles and can be the result of stereotyping in organizations. For example, placing women, who stereotypically have had lower status than men in society; in senior management positions create status incongruence in the minds of many of the people. This can root complexities in the leader/subordinate relationship and can root power differences in a business. This is done in such a way that affiliates of minority groups may find it hard to use influence over decision processes in the organization. 4.2 Ethnocentrism Ethnocentrism results when managers identify the differences in cultures – but have a propensity to think that their culture and their way of doing things is the right way, their way of doing things is the only way and the best way. Any difference from their culture or from their way of doing things is seen as â€Å"distortion† or as a â€Å"mistake† or as â€Å"Wrong way†. Most people have the propensity to pursue ethnocentrism. Americans, Japanese, Chinese, Germans, French, Scandinavians, and Russians are more prone to ethnocentrism than other cultures – when compared to other Asians, Latin Americans, British, Australians, Africans and Indians. 4.3Informal Integration Informal groups play a significant role in any business. They influence both the success of the business and the career success of individuals. Total quality plans depend heavily on employee contribution and informal networks can greatly impact this process. Informal groups are influenced by factors such as common language, perceived social similarity, and ethnocentrism. These collective networks are critical for communication in organizations. It has been found that race has a major effect on collective networking. This is not astonishing as you would expect people to have a preference for interaction with members of one’s own culture group, especially in an informal context. 4.4 Parochial Attitude Parochial attitude refers to a person’s incapability to see cultural diversity. This is exactly the reverse of ethnocentrism. Managers who are sent overseas frequently meet people who are also dressed in suits and speak their language – this prompts them to disregard all other cultural differences and make them feel that all others are â€Å"just like us†. In today’s business globe, most people are apt to dress similarly – in suits or other formulas and talk in English, but this does not indicate that all people have the same culture – but people often only see the surface and think that the other person shares the same cultural values. Managers from US/UK often tend to display a strong parochial attitude – mainly because the people with whom they relate on regular basis can speak English and are dressed similarly in suits or western dresses.