Home - Iain Crichton Smith - How to Fail - Free Essay Example

Personal Study Notes – Jason Fee – Home by Iain Crichton Smith QUESTION: What techniques does the author use to show what the word â€Å"Home† really means to the main character? Introduction A short story I have read and thoroughly enjoyed is â€Å"Home† by â€Å"Iain Crichton Smith† I chose this short story because I found the authors’ style of writing interesting and the way he showed the characters’ experiences and emotions. The short story is based around the main characters’ understanding of home and the experience he has which, I believe, changes his idea of the definition of home. In this essay I will analyse the techniques used by the author to show the true definition of the word â€Å"Home† to the main character. Very early in the short story the author makes good use of language techniques. The main character is out of place in Glasgow. â€Å"They walked into the close whose walls were brown above and a dirty blue below, pitted with scars. † The author describing the walls of the close as â€Å"pitted with scars† suggests that the walls are old and damaged, and thus have been vandalised due to local delinquents and lack of money or care or to bother to fix it. The word â€Å"Scars† has connotations of danger and suggests people could get hurt in this area. Although the main character stays optimistic at this point he starts to realise that the area is not the way he remembered it, because when he lived there, the low standard of the area was what he was accustomed to. An Interesting technique the author uses is atmosphere early in the story. The atmosphere of Glasgow is important to the main character as the contrast between the man and his surroundings give key insight to his personal opinion of home. The black polished car drew up outside the brown tenement Somebody had written in chalk the words YA BASS† The author describes the tenements as brown which the reader interprets as a connotation of poverty and dirt, which casts a significant contrast of the main character arriving in a â€Å"black polished car†. The word â€Å"Polished† indicates wealth and the word â€Å"black† could indicate sophisticatio n. This line is significant to his loss of his sense of belonging to the area he used to live in. This is important as it shows his indifference and leads to events which affect his overall realisation. Another technique the author uses is his creation of characters in the story. The main character is treated differently than before because of the wealth he has obtained since he was last in Glasgow. â€Å"Get out of here, daddy, before we cut you up, and take your camera and your bus with you, and your bag too, right? pat and said quietly Tourist† Because the main character is wealthy, compared to the area he is visiting, he is treated as an outsider to that area, whom the youths don’t seem to accept. They mock him with his age by calling him â€Å"daddy† and threaten him. The author’s use of creating characters is important in making the main character feel unaccepted and uncomfortable, which are the two factors he realises are what make a place his â€Å"Home† His happy memories of his friends confirm this.

Two Tigers A Mandarin Chinese Childrens Song

Two Tigers  is a Chinese song about two tigers who are running fast. One of them is running without ears and the other one without a tail. How strange! Practice saying the words with their correct tones before singing. Singing tends to hide the tonal differences of words, so make sure you know the proper tones for the words first. Singing is a great way of learning new words and getting to know the language in a fun way, but remember that you cant pronounce words like they are sung because then the tones will come out incorrect most of the time. Notes Childrens songs are a great way to practice Chinese and even learn new vocabulary words for beginner-level Mandarin speakers. What lessons can  Two Tigers  offer? Lets look at the phrase, å… ©Ã©Å¡ »Ã¨â‚¬ Ã¨â„¢Å½ (traditional) / ä ¸ ¤Ã¥  ªÃ¨â‚¬ Ã¨â„¢Å½ (simplified) (liÇŽng zhÄ « lÇŽohÇ”). å… © / ä ¸ ¤ (liÇŽng) means two. There are two ways to say two in Mandarin Chinese: ä ºÅ' (à ¨r) and å… © / ä ¸ ¤ liÇŽng. LiÇŽng is always used with  measure words, but à ¨r does not usually take a measure word. éš » / Ã¥  ª (zhÄ «) is a measure word for tigers, birds and some other animals. Now lets look at the phrase, è ·â€˜Ã¥ ¾â€"Ã¥ ¿ « (​pÇŽo dà © kuà  i).   Ã¥ ¾â€" (dà ©) has many roles in Chinese grammar. In this case, it is adverbial. Therefore, Ã¥ ¾â€" links è ·â€˜ (pÇŽo), which means to run, and Ã¥ ¿ « (kuà  i), which means fast.   Pinyin   liÇŽng zhÄ « lÇŽohÇ” liÇŽng zhÄ « lÇŽohÇ”, liÇŽng zhÄ « lÇŽohÇ”pÇŽo dà © kuà  i, pÇŽo dà © kuà  iyÄ « zhÄ « mà ©iyÇ’u Ä›rduo, yÄ « zhÄ « mà ©iyÇ’u wÄ›ibazhÄ“n qà ­guà  i, zhÄ“n qà ­guà  i Traditional Chinese Characters å… ©Ã©Å¡ »Ã¨â‚¬ Ã¨â„¢Å½Ã¥â€¦ ©Ã©Å¡ »Ã¨â‚¬ Ã¨â„¢Å½ å… ©Ã©Å¡ »Ã¨â‚¬ Ã¨â„¢Å½Ã¨ ·â€˜Ã¥ ¾â€"Ã¥ ¿ « è ·â€˜Ã¥ ¾â€"Ã¥ ¿ «Ã¤ ¸â‚¬Ã©Å¡ »Ã¦ ²â€™Ã¦Å"‰è€ ³Ã¦Å" µ ä ¸â‚¬Ã©Å¡ »Ã¦ ²â€™Ã¦Å"‰å ° ¾Ã¥ · ´Ã§Å"Ÿå ¥â€¡Ã¦â‚¬ ª çÅ"Ÿå ¥â€¡Ã¦â‚¬ ª Simplified Characters ä ¸ ¤Ã¥  ªÃ¨â‚¬ Ã¨â„¢Å½Ã¤ ¸ ¤Ã¥  ªÃ¨â‚¬ Ã¨â„¢Å½ ä ¸ ¤Ã¥  ªÃ¨â‚¬ Ã¨â„¢Å½Ã¨ ·â€˜Ã¥ ¾â€"Ã¥ ¿ « è ·â€˜Ã¥ ¾â€"Ã¥ ¿ «Ã¤ ¸â‚¬Ã¥  ªÃ¦ ² ¡Ã¦Å"‰è€ ³Ã¦Å" µ ä ¸â‚¬Ã¥  ªÃ¦ ² ¡Ã¦Å"‰å ° ¾Ã¥ · ´Ã§Å"Ÿå ¥â€¡Ã¦â‚¬ ª çÅ"Ÿå ¥â€¡Ã¦â‚¬ ª English Translation Two tigers, two tigers,Running fast, running fastOne without ears, one without a tailHow strange! How strange!

The Scopes Trial And Its Impact On The American Education...

The Scopes Trial is a standout amongst the most well-known trials in American history. The trial was a lawful case in 1925 in which a substitute high school teacher, John Scopes, was charged with violating Tennessee s Butler Act, which made it illegal to teach Darwinism in any state-financed school. This trial was a gathering between various polar opposites, for example, Fundamentalism and Modernism. The clash between fundamentalism and modernism during the Scopes Trial had a significant impact on the American education system. In America, in the 1920s, two significant cultural movements arose that eventually clashed. A Christian fundamentalist movement arose in America and the fundamentalist’s goal during this time was to recover and publicly institutionalize old time religious fundamental values. Fundamentalist believed in a literal interpretation of the Bible, and thus strongly objected to the teachings of Charles Darwin, since his theory of evolution contradicted the origi n of man as found in the Bible. In the 1920s, the Christian fundamentalist began to gain political power across America and started passing legislation banning the teaching of Darwinism in state funded schools. At the same time cultural modernism was also rising in America. Modernist believes in a secular government and their agenda was education, democratic reforms, and economic progress. These two conflicting ideologies would inevitably clash, which occurred in the Scopes Trial ofShow MoreRelatedThe Scopes Trial And Its Effects On The American Education System1719 Words   |  7 PagesThe Scopes trial is a standout amongst the most well-known trials in American history. The trial was a lawful case in 1925 in which a substitute high school teacher, John Scopes, was charged with violating Tennessee s Butler Act, which made it illegal to teach Darwinism in any state-financed school. This trial was a gathering between various polar opposites, for example, Fundamentalism and Modernism . The fundamentalism and modernism conversion during the Scopes Trial had an extreme impact on theRead MoreAnne Hutchingson and Freeborn Garrettson1207 Words   |  5 PagesIn 1637, Anne Hutchinson stood trial before the General Court of the Massachusetts Bay Colony. During her examination, she confessed that she had experienced an â€Å"immediate revelation† from God. She described hearing â€Å"the voice of his own spirit to my soul.† After discussion with authorities, John Winthrop concluded that â€Å"†¦this is the thing that hath been the root of all the mischief.† She was found guilty and banished from the colony. In 1775, Freeborn Garrettson had a similar mystical experienceRead MoreAn Examination of the Modernization in the American Society in Marianne Wiggins ´ Evidence of Things Unseen1198 Words   |  5 PagesWiggins identifies several ways in which the American Society modernized during the interwar period, the time period between World War 1 and World War 2. To be considered modern a country had to become industrialized. Industrialism is a way of life that encompasses profound economic, social, political, and cultural changes. (Modernization) America made three profound social changes which modernized the nation. The American government tried to improve education throughout the nation, especially focusingRead MoreAfrican Americans And Identity Of African American1169 Words   |  5 PagesIn the year of 1619, the largest oppressive legal structure in American History came about, the institution of slavery. Although slavery was abolished in the year of 1865, African Americans are sti ll enslaved by intuitional racism. There are systems in place to keep minorities at a disadvantage. This system of oppression is carried by a number of factors such as; the segregation of black people in urban areas referred to as ghettos, mass incarceration rate for people of color, large educational gapsRead MoreComparing and Contrasting the Careers, Views and Accomplishments of William Jennings Bryan and Woodrow Wilson1354 Words   |  6 Pages Two very influential men, Thomas Woodrow Wilson, born 1856, and William Jennings Bryan, born 1860 came onto the scene at one of the most critical points in American history. Thomas Woodrow Wilson was what you would call a late bloomer, yet in his later years that late bloom turned out to be a remarkable blossom. In other words, the impact he had on human society was colossal. William Jennings Bryan was a brilliant orator. His amazing speeches won him widespread recognition. While these two menRead MoreThe Effects Of Clinical Depression On An Individual s Dreaming1485 Words   |  6 Pagesthe effect of clinical depression on an individual’s dreaming. It has been found that people suffering from depression dream three times more than those without depression. This is due to the higher levels of emotional arousal to get out of their system. â€Å"Depression causes (and is caused by) a lot of emotionally-arousing introspection, or rumination, that endless sort of worrying that n ever seems to go anywhere and just makes you feel bad...Dreaming literally takes the ‘charge’ out of a concern.Read MoreEffects Of Prohibition In The 1920-19331861 Words   |  8 Pagesnations out of the U. S’s affairs. While other groups turned to criminal actions such as violence and murders instead of using their rights to free speech. It changed the education in local schools twisted government officials and further worsened racism and segregation in the country. While prohibition was trying to make a positive impact in everyone’s personal lives, due to the instances that occurred it ultimately led to everyone’s faith in the government being destroyed. This amendment known asRead MoreThe Impact Of Arts On American Public Schools1502 Words   |  7 PagesThe decline in the presence of fine arts, as well as their funding, in American public schools is associated with the changing priorities of American politicians, as well as the diverse curriculum that does not provide the arts a place. Since the relatively recent inception of new educational legislature, such as NCLB (No Child Left Behind), arts are struggling to find a space in the classroom even though they are integrated into the mandated curriculum. Whether it be increased focus on test preparationRead MoreCreationism : A Theory Of Primordial History2255 Words   |  10 PagesOne of the most discussed and debated phenomena in the history of education is that the hypothetical concept of evolution which can be considered as a theory of primordial history, moreover with the belief of creationism. Both have had an astounded impact in the framework of contemporary education sho uld or should not be taught in the public classroom. Evolutionists and Creationists both have their reasons why their beliefs should be taught in the public classroom. The matter of the fact is thatRead MoreAnalysis of an Ethical Dilemma1435 Words   |  6 Pagesof medical and pharmaceutical products in the United States. Hospital Administrator The Hospital administrator who wishes to remain anonymous believes that many pharmaceutical companies and the marketing strategies they employ have had a negative impact on the healthcare industry (L.B, personal communication, October 17, 2013). She believes that many practitioners often prescribe needed products only after receiving biased information along with subtle influence from the manufacturers. A study

Cumulative Inequality Theory And Social Science - 1166 Words

Ferraro et al. (2009) developed cumulative inequality theory by integrating various theories in a systematic way incorporating elements of both macro and micro sociological content. In order to clarify the meaning of cumulative inequality theory, Ferraro et al., (2009) offered many inter-related axioms- and propositions that aided in the further development of the theory. While developing the theory, the authors critiqued the cumulative advantage/disadvantage theory and provided their rationale for why they developed or preferred the term cumulative inequality instead of advantage/disadvantage. They critiqued that cumulative advantage/disadvantage theory lacked the essential elements they considered necessary to be a theory (Ferraro et al., 2009). Further they argued that many social science scholars use the terms disadvantages and risk interchangeably, however, they are separate terms and therefore it is necessary to understand the difference between them. They defined disadvantage as â€Å"an unfavorable position in a status hierarchy due to structural determinants and/or behavior that reflects the past and the present circumstances of one’s life†. In contrast, they referred to risk as â€Å"the probability of hazard or a negative event occurring in the future† (Ferraro et al., 2009). Eventually risk becomes a disadvantage when it turns into a negative outcome. Disadvantages increase risks which in turn lead to subsequent disadvantages and the cycle continues. The authors believeShow MoreRelatedLiterature Review Of Literature On Economic Inequality1470 Words   |  6 PagesEconomic inequality and how it affects various aspects of quality of life. The literature is diverse with recent works such as Richard Wilkinson and Kate Pickett’s The Spirit Level, which suggests that economic inequality has a detrimental effect on several factors such as increased crime, increased obesity, and worse mental health within a country. Simon Kuznet s, an influential America economist set an economic paradigm which established that that economic growth and increased inequality was a partRead MoreWomen Are Living Longer Than Men2230 Words   |  9 Pagesperson ages from their SES becoming more fixed. Therefore, researchers see more cumulative effects into middle and later ages in adults (Geronimus 1992) (House 1994). According to Arber and Cooper (2000), â€Å"age and gender differences in health are likely to reflect the socially constructed nature of gender roles and expectations regarding chronological age. [The researchers] therefore expect the nature of inequalities in health for men and women to vary for different age groups†. The stratificationRead MoreA Diverse And Wide Range Of Collected Works On Gender And Education1797 Words   |  8 Pageseducation. Gender inequality is more noticeable in some different aspects of the educational systems than most others. This will also cover the following: access to education, college education, and post-graduation results. Throughout this essay I will I will discuss the disparities in questions referring to the relationship between gender inequality and education. Which aspects of education create the most disparities in gender? How does gender plays a role in not just education but inequality in the workRead MoreEvaluating Health Policies T hat Are Targeted At Health Inequality1948 Words   |  8 Pagesmonitor and evaluate health policies that are targeted at health inequality. What is equity? Although equality and equity are not the same, the concepts are intimately related. With the absence of a single accepted definition of equity, there is general agreement that equity implies quality. The measurement of inequality pertains to statistical variation. Equity on the other hand requires normative judgements based on moral theories. Inequality in consumption means that different people receive differentRead MoreEffects Of Low Socioeconomic Status On Mental Health1440 Words   |  6 Pagesespecially in children and adolescents. Low poverty levels have been specifically identified as a key causal factor in developing mental health problems in children. There has been much discussion over the different theories as to why this is the case, but only two of these theories seem to hold a lot of evidence. Certain interventions and preventative measures can be employed in order to improve an individual’s mental health by altering socioeconomic status and they have proven to be successfulRead MoreStratification And Inequality Essay1497 Words   |  6 Pagesinterested in three areas: 1) stratification and inequality; 2) immigration and globalization, 3) work and labor markets. Specifically, I focus on examining how class structure and migration patterns contribute to social inequalities and labor market outcomes. Also, I work on the themes of immigration, work and occupations in the United States. I am particularly interested in examining these processes in the urban context. Stratification and Inequality Growing up in China during the economicRead MoreThe Development of the Chicago Schools1684 Words   |  7 PagesFirstly by introducing the Chicago School theory, also known as the, Theory of Social Disorganisation and the Ecological School Theory. The University of Chicago formed a department of Sociology in 1892 its focus related to issues in Criminology and Sociology, with interests in and towards Social Psychology along with Urban Sociology. The main focus of the Chicago school was that human behaviour was both formed and shaped by the environment. T he social and the physical environment, that an individualRead MoreSocial Stereotypes in America Essay1479 Words   |  6 Pagesmeasures to confirm that you are not a terrorist. Stereotypes have existed in American culture for centuries. 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The terrorists commandeered several aircraftRead MoreEffect of Media and Mass Communication Essay1386 Words   |  6 Pagesdecisions. It is clear the media has a huge impact on our culture. The media influences a number of subjects in our culture; one of which is deviance. Deviance can be described as the fact or state of diverging from usual or accepted standards within both social and sexual behaviour. Our cultures view on deviant behaviour is moulded by rules carried out by the government. It provides the basis of our morals and views which guides us through being a law abiding citizen. The media however plays an important

Korda Essay - 795 Words

The history of Spanish culture and their historic events have been captured through art for centuries. Photography is one form of art that has documented and symbolized historic events that are still used today as historical documents. A Cuban photographer, Alberto Diaz Gutierrez, also known as Alberto Korda, famously documented the events of the Cuban Revolution. Alberto Korda became the world’s most famous Cuban photographer for his photography, documenting history of the revolution with over 55,000 revolutionary themed photographs. Korda was born in Havana Cuba in 1928. He taught himself about photography with his father’s camera, leading to capturing some of the world’s most famous photographs known today. Korda’s career began†¦show more content†¦From then on, Korda became Castro’s personal photographer; following Castro wherever the revolution took him Korda went, traveling throughout Cuba and overseas. On an assignment after the guerrillas defeated dictator Fulgencia Batista, Korda encountered such extreme poverty that changed his life, transforming himself to become a part of the revolutionary cause. Korda said, â€Å"Nearing 30, I was heading toward a frivolous life when an exceptional event transformed my life: The Cuban Revolution. It was at this time that I took this photo of a little girl, who was clutching a piece of wood for a doll. I came to understand that it was worth dedicating my work to a revolution which aimed to remove these inequalities.† The photograph was named La Nina de la Muneca de Palo. One of the images that Korda captured of the leaders involved was of Fidel and Nikita Khrushchev, illustrating the differences in each of them that were obvious in their individual politics. He continued to follow the new Cuban leaders wherever the revolution took them, Korda followed. Fidel returned to Sierra Maestra, in 1959, where the attacks of Fulgencio Batista regime began. Korda would always get himself in front of the uprisings Fidel was leading in order to get the photographs he wanted. Whenever Korda was return home, he would develop the documentary images and giveShow MoreRelatedCase Analysis : Korda V Australian Executor Trustees ( Sa ) Ltd1499 Words   |  6 PagesINTRODUCTION In Korda v Australian Executor Trustees (SA) Ltd , the High Court unanimously allowed an appeal and overturned the Victorian Supreme Court of Appeal decision finding that the proceeds of a forestry investment scheme were not subject to an express trust for the investors by the operators of the scheme. BACKGROUND SEAS Sapfor Forests Pty Ltd (â€Å"the Forest Company†) acquired, developed and managed timber plantations. The trees were felled, milled, marketed and sold by SEAS Sapfor HarvestingRead MoreRobert E. Lee s Life2092 Words   |  9 PagesLegend of Robert E. Lee, Michael Korda speaks very respectively when talking of Robert E. Lee’s character. The biography is written in chronological order with a lot of detail and very much fact based. Korda portrays Lee as a role model, who has made mistakes. Most of the book is written about Lee’s experience in the Civil War. Korda also explains on how Lee was very much a family man. This biography places Lee on a very high pedestal. In the very beginning, Korda writes that Robert E. Lee believedRead MoreTaming Of The Shrew Analysis1805 Words   |  8 Pagesthe landowning class below the nobility, feels his power slipping through his fingertips and desperately reaches out towards Katherina, the daughter of a wealthy merchant. Natasha Korda writes that Petruchio negotiates with Baptista for his daughter’s hand in marriage with a plan to domesticate his wealthy wife. To Korda, Petruchio hopes to tame Kate of her extravagance so that his wife is one who understands the delicate balance in maintaining his social status as a wealthy man and in not overspendingRead MoreCost Containment And Quality Of Care1531 Words   |  7 Pagesreimbursed under the current fee-for-service payment system (Ginsburg, 2013). Overall, value-based health care services tends to improve health outcomes from quality care that is affordable and is intended to slow the growth of health care system costs (Korda Eldridge, 2011). Th erefore, payment reforms for health care providers can be pay-for-performance, bundled payments, or gain-sharing (Koda Eldridge, 2011). Consequently, payment reform options based on performance metrics does not lower the physiciansRead MoreScolding Brides And Bridling Scolds : Taming The Woman s Unruly Member920 Words   |  4 Pagesup the bridal dowry for Kate. This is why Petruchio is willing to â€Å"tame† Kate is for the money that comes with her when she marries him. Korda states, â€Å"in this period, household production was gradually being replaced by nascent capitalist industry, making it more economical for the housewife to purchase what she had once produced† (111). In the article Korda goes on to explain that domestic work has been â€Å"economically devalued† and Shakespeare’s Taming of the Shrew reflects this devaluing of houseworkRead MoreThe Life Of The World867 Words   |  4 PagesHowever Lia did not stay for long with her parents and was placed in a six month program. After the six months the court decided that the Lee’s would comply with Lia medication and removed her permanently. Lia was placed in a home with Dee and To Korda, who also had four children of their own. When Lia first moved in with the Korda’s she was having a tough time. She cried for days and even though she was regularly taking her medication she still was seizing, perhaps more than when she was at homeRead MoreAnalyzing the Iconic Image of Che Guevara1913 Words   |  8 Pageswere present when Korda took his photos (Gott). The funeral itself was important because it was emblematic of the Cuban revolution, which had sparked interest from radical thinkers worldwide. Although shunned by the Americans, the Cuban revolution gave hope to many people around the world that the people could overthrow dictators that were sponsored by the United States of America. Ironically, the newspaper never published this particular photo of Che Guevara. The image, which Korda entitled GuerrilleroRead MoreThe Spirit Catches You And You Fall Down Essay1896 Words   |  8 Pagesknown as a neeb. Txiv neeb m eans â€Å"person with a healing spirit.† This vocation, if not accepted, will result in the death of the host in which the spirit has decided to reside. 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These changesRead MoreThe Hunger Games By Max Weber1437 Words   |  6 PagesIn regards to health, studies have shown avoidable mortality rates were higher amongst those in the more elite social classes compared to those who were disadvantaged (Korda et al 2007). This could be due to the upper classes having more access to power, prestige and social connections that can help avoid preventable diseases (Korda et al 2007). In regards to mental health, living conditions and social environments have a large impact on a groups ability to deal with the exposure to the stressors

Computer Security Breaches and Hacking In Organizations

Question: Discuss about the Computer Security Breaches and Hacking In Organizations. Answer: Introduction Kaspersky Lab Computer Security Breaches In recent times the cyber security environment has grown due to events originating from cyber hacking attacks focused towards organizations data. Many organizations are currently taking precautions to prevent their valuable data from these attacks (Ritter, Wright, Casey Mitchell, 2015). Cyber-attacks have huge economic implications to organizations. Example of a computer security breaches that occurred was that of the Russian firm Kaspersky lab in October 2015. The firm is well known maker of antivirus software useful in protecting computer systems from virus attacks. The management reported that the security breach was directed to their network and was believed to have been caused by the company agents (Schou Hernandez, 2014). The aim of the attack was to gain access to company information that covers customer details and gather data relating to company new technologies and services. How the attack worked it included agents who got access to the company data storing unit that was managed and controlled by independent agency providing password management services Lass Pass. Many reported that it was an example of security firms being knocked around (Streeter, 2015). The case could have had the worst implication to Kaspersky because customers could have lost their confidence towards the security firm products. A company that was supposed to secure their data had failed. The Kaspersky management was able to identify the security breach before it had created any risks. The technical team was able to detect intruders in their servers and blocked them. Data information for customers was secured during that period of incursion. Security passwords were immediately changed and synchronized to the system. The management also integrated the attack to be part of its monitoring system. The management of Kaspersky was amazed with the breach of security because the company works under a licensing agreement and continuously works to develop new tools that can counter emerging attacks. They also reported that the attackers had suffered after losing expensive technology which they had developed for several years (Stroz, 2013). The company since has employed a new solution review that involves planning and assessments. The company manufactures examples of breaches and risks that might occur to a computer system and look for solutions for them. New methods and software tools are developed in order to have a forward solution to its customers. A cyber security insurance fund was created by the company to cover legal implications of security breaches on personal data and software failure (Schou Hernandez, 2014). They have established a discovery recovery system to help in forensic and quick response to cases of computer security breaches. Although much didnt happen in this case but it was a learning lesson that all organizations can be susceptible to computer security related risks and ensuring privilege protection is done (Streeter, 2015). JP Morgan Chase hacking Case (2015) The increase in IT use in many organizations resulted to explosion of internet users and high rate of cyber-crime. Cyber-crime related activities have become the greatest threat to billions of internet users and firms connected to the network. Organizations are losing millions of dollars and valuable data from cyber related crimes (Krausz, 2014). Example of a massive data breaches cyber-crime ever to have occurred in the United States was that of JP Morgan Chase hacking case of 2015. The company is one of the world leading banks that control a huge asset base and customer base. Federal authorities reported that in 2015 the JP Morgan Chase bank was hacked and the attackers gained accessed to 80 million customer accounts and 7 million small million business accounts details. Although no money was stolen the attackers gained accessed to valuable information containing customer personal details. The attackers were planning to use the data to start their own business brokerage business. The implication of getting access to such data was severe because it exposed customers to several risks from the attackers (Schou Hernandez, 2014). No explanations were fully given on how the hackers were able to carry out the attack. But several computer security analysts explained that the attackers were able to break into the banks computer server and disassociated the security passwords. That allowed them to get accessed to customer personal contact informations available within the computer main server master folder. They were not able to obtain security details of credit cards and debit cards which were unavailable in the system. The customer data collected was still useful to the attackers for they were used in pump and dump stock manipulation schemes. The personal information of targeted clients were used by the attackers to persuade them buy stock from fraudulent stock exchange market, and later existing from the scheme after receiving payments. The manipulative business generated millions of payday to them (Stroz, 2013). The federal authorities reported that out of four attackers only three were prosecuted for unauthorized access to computers, theft and other counts. The main actor was not found and that could pose more computer security risks to organizations. There were several recommendations that computer security analysts argued that JP Morgan Chase management could have done to prevent the hacking case. They should have added a verification protocol in addition to the security passwords to only allow a specified number of persons to the data (Easttom, 2016). Secondly they should have adopted a cloud based solution by contracting two independent agencies for hosting their data and a provider of password management service agency to keep custody of password security details. In addition the banks own management could have enhanced its data security by employing encryption to its master folder and using password reminder phases that could have mitigated the computer security risk (Krausz, 2014). References Ablon, L., Libicki, M. C., Golay, A. A. (2014). Markets for cybercrime tools and stolen data: Hackers' bazaar. Rand Corporation Retrieved on 12/04/2017 from: https://scholar.google.com/scholar?q=types+of+computer+security+breaches+and+hacksbtnG=hl=enas_sdt=0%2C5as_ylo=2013 Easttom II, W. C. (2016). Computer security fundamentals. Pearson IT Certification. Retrieved on 12/04/2017 from: https://scholar.google.com/scholar?as_ylo=2013q=computer+security+breacheshl=enas_sdt=0,5 Krausz, M. (2014). What is a breach? In Managing Information Security Breaches: Studies from real life (pp. 54-64). IT Governance Publishing. Retrieved on 13/04/2017 from: https://www.jstor.org/stable/j.ctt14tqch6.10 Krausz, M. (2014). General avoidance and mitigation strategies. In Managing Information Security Breaches: Studies from real life (pp. 65-109). IT Governance Publishing. Retrieved 0n 12/04/2017 from: https://www.jstor.org/stable/j.ctt14tqch6.11 Ritter, A., Wright, E., Casey, W., Mitchell, T. (2015, May). Weakly supervised extraction of computer security events from twitter. In Proceedings of the 24th International Conference on World Wide Web (pp. 896-905). ACM. Retrieved on 13/04/2017 from: https://scholar.google.com/scholar?as_ylo=2013q=computer+security+breacheshl=enas_sdt=0,5 Schou, C., Hernandez, S. (2014). Information Assurance Handbook: Effective Computer Security and Risk Management Strategies. McGraw-Hill Education Group Retrieved on 12/04/2017 from: https://scholar.google.com/scholar?as_ylo=2013q=computer+security+breacheshl=enas_sdt=0,5 Streeter, D. C. (2015). The Effect of Human Error on Modern Security Breaches. Strategic Informer: Student Publication of the Strategic Intelligence Society, 1(3), 2. Retrieved on 12/04/2017 from: https://scholar.google.com/scholar?start=10q=computer+security+breacheshl=enas_sdt=0,5as_ylo=2013 Stroz, E. (2013). Computer Crime Incidents and Responses in the Private Sector. In Hsu D. Marinucci D. (Eds.), Advances in Cyber Security: Technology, Operations, and Experiences (pp. 200-206). Fordham University Press. Retrieved on 13/04/2017 from: https://www.jstor.org/stable/j.ctt13x07xx.16

Challenges in Accounting in Global Finance-Samples for Students

Question: Discuss about the Challenges in Accounting in Global Finance. Answer: Introduction The primary functions of financing have always been trying to control costs, making and maintaining proper budgets. Finance department of any organization is laden with the task of planning a budget which will dictate the financial transactions and operations of the companies. Another important role of finance is internal auditing. This is an essential aspect of business running, which ensures the organisations are operating in a correct manner (Burns Needles, 2014). However, in the age of globalization, as organizations are expanding rapidly and are operating business overseas the finance departments and auditing firms are being faced with new and more intricate challenges every day. Their tasks and responsibilities transcend from being burdened with simple capital structure making to profit repatriation policies of the companys subsidiaries. Capital budgeting decisions should reflect not just the divisional differences, but also has to show the complicacies that arise due to the d ifferent currencies, exchange rates, taxation policies and the different laws and regulations in different countries (Prencipe, Bar-Yosef Dekker, 2014). The companies incentive system must be able to assess, acknowledge and reward the actions and operations of the managers who work under different economic and financial settings across the globe. This paper will be aimed at 3xamining the role of the accounting strategies in the environment of globalization and try to identify the challenges that are faced by the accounting firms. Project objective The prime objectives of this paper are: To understand the impact of global trends in the globalization setting To observe the changing accounting practices in todays integrated world, and To indentify the key challenges of accounting in todays global economy Project scope The paper would try and identify the challenges of accounting in global finance and then go on to give probable solutions that would help firms to execute auditing and accounting for the global companies in a smoother way. The paper, once completed would have a scope of delivering new strategies to the global companies that would make global finance accounting easier and devoid of complicated hassle. Literature review The rise of the ideas and theories on globalization has brought with it many other dimensions and new parameters were introduced which had a significant impact on the accounting practices as well as the accountants in the globally functioning organizations (Rathee Kapil, 2015). Compared to the traditional accounting, modern auditing and financial accounting firms have taken on new identities and new roadways have opened up. While the traditional form of accounting was concerned with simple auditing and financial management, modern financial accounting has sprouted new branches and a lot more aspects have been included in the whole process, some of which are corporate governance, anti-corruption laws, regulation standards, accountability in large multinational corporations (MNCs) and many more (Bebbington, Unerman O'Dwyer, 2014). The factor that makes all of these even more complicated is the fact that, all these parameters have to be adhered to under different laws and regulations in every country, hence no uniform code of conduct or action plan cannot be devised easily. Accounting is a neutral take on the financial and economic conditions of a given organization or industry. The economic powers and factors that are at play in the setting of different countries all are incorporated in these financial reflections (Johnson, 2014). The accounting practices and the outcomes give an organization the necessary insight to make vital economic and budgeting decisions. The figures that are presented by the accounting departments of the organizations, shape the decision making process of the companies. Internal audits help companies to understand and identify the areas or countries which would offer them cheap but skilled labors. Knowledge like this is important to make decisions which would enable companies to curb costs and increase their profit margin (Gereffi Fernandez-Stark, 2016). If the companies wish to stay ahead of the competition in the fierce market conditions of todays world, they must make the right decisions that would enable them to optimize their operations which would keep them on top of the industry. To make these decisions, it is vital for the organizations to keep innovating and be creative about the operations in order to be sustainable (Ebrahim, Battilana Mair, 2014). While making the decisions it must be kept in mind that the organization has all the necessary information that are generated by the accounting department. Even excluding the aspect of globalization, there a number of other factors that affect the role of accounting in organizations. The advent of modern technology and its applications have affected every aspect of business operations, including management and financial auditing. In the era of free information and technology, the ideas about how products and services are delivered to the consumers have changed drastically, forever altering the business operations of every organization. Evolving market competition has prompted organizations to adopt new methods of management accounting which comprises of innovative ways like Just In Time (JIT), Total Quality Management (TQM) and other similar methods. Previously, organizations were only faced with competition from local or at most, the national markets, but today every company has to overcome the obstacles that are created by overseas companies as well (Stauffer, 2015). There are several trends that are practiced in managerial accounting processes in the context of glob al organizations. Green accounting: With the threats of global warming and environmental pollution becoming apparent every day, it is increasingly becoming a popular concept of a business organization that will take care and maintain a balance between the environment and the operations. It has become of paramount necessity to keep its operations clean and environment friendly if an organization aims to keep a good relation with every customer and even the governmental bodies of the country it is operating in (O'Connor, Sexton Smart, 2013). this new aspect and requirement of the customers have put accounting and analytics departments in an even more challenging position as they are tasked with coming up with a budget and economic plan that would enable the companies to attain Green GNP (Bodie, 2013). Investing in projects and other areas which facilitate protection of the environment has become one of the key features of every global organization. Harmonization: In a time where many companies run several businesses in many countries, it is very important to have a uniform accounting measure and process for every organization which would help every company to keep track of their own financial operations more easily. It prime objective of international harmonization is to make the different financial information from different countries comparable so that companies can efficiently assess their own performances in every country and identify where they need to work on. Literature gap Although the previous work has been successful in identifying the different challenges that create an obstacle while accounting for finance in a global context, the work is mainly focused upon the statistical interpretation of the data. The ethical and moral grounds of the issues have been barely talked about in depth, even though these issues are just as important to understand how the behavioral pattern of the accountants are affected. This research would be more concerned with the ethical aspects of operating a business in the global context and financial accounting under the setting of a globalized era which makes the accountants face situations of moral dilemma. This particular gap will be aimed to be solved in the following paper. Hypothesis Null Hypothesis: The challenges faced by accounting in global finance are going to help the business organizations if properly met with Alternative hypothesis: The challenges faced by accounting in global finance are not helpful for organizations even if they are met with the right solutions Research design A number of tools and methods can be used to make sure that the research reaches its desired goal of identifying the challenges of global finance accounting. Two different types of research methods are given most importance in a broader sense: Qualitative research: This is a set of methods that are non-numerical in nature and are used for social science researches. These methods target specific populations and help to interpret the collected data that gives a comprehensive idea about the social life. Qualitative research methods help researchers to derive behavioral pattern from the results of the surveys, which help to predict actions and behavior of the individuals and organizations in the future. This type of research helps the researchers identify the parameters and the attributes that shape the general behavior of the subjects and the population behavioral pattern is derived based on that approximation (Liamputtong, 2013). The qualitative methods that are to be used in the current research have been selected to be: Direct observation: This is the simplest method of qualitative research which involves the researcher to observe the activity of the subjects without interfering in the process. The research at hand would be employing the researcher to first understand how the accountants of the global companies operate and what are the methods and tools that are used as well as the limitations of those methods. Questionnaire: The accountants will be given a set of questions that will talk about different issues that they face while working: the issues regarding international laws and regulations and the drawbacks of the current methods of global finance accounting. Interviews: The research will then be followed by in depth interviews which would help the researcher to understand the issues each individual faces while working as a management accountant in global organizations. It must be remembered that qualitative data can be tampered with very easily and may yield biased results. Moreover, since this type of research method is the primary focus of this paper, these will be used extensively and a behavioral pattern will be tried to retrieve by trying to understand how the accountants react to certain situations (Clemence, Doise Lorenzi-Cioldi, 2014). Quantitative research: This type of research method deals with statistical interpretations of the gathered data through using mathematical tools which categorize answers and coming up with definitive patterns which back up the qualitative results. This research method deals with numerical data and the results are solidified by computational techniques. Specific conditions and phenomenon are given logical explanation through scientific research. The current research would take and apply a number of quantitative research methods to observe and identify a pattern that the accountants feel are the biggest challenges in global financial accounting process. In many cases, secondary data are the only source of collected data which form the basis for quantitative research analysis. Surveys are also used to gather data which would provide with the necessary parameters to calculate and analyze. The accountants and the organizations will be asked to provide data regarding the biggest and the most frequent issues that they have faced while making internal audits or managerial accounting, in order to understand and decipher a pattern for the problems and the most difficult part of the process (Elo et al., 2014). The statistical results will be immensely helpful in terms of establishing the assumptions in a firmer way. Research limitations The biggest limitation of the research is, which is a problem for almost every survey ever, is that the sample population size is too small (Brinkmann, 2014). While it may be easier to calculate the smaller size of data, the opinions and perspectives of every individual cannot be known from just a few. Small sample size can often lead to results being riddled with misinterpretations and laden with false conclusions (Geppert, Matten Williams, 2016). On the other hand, it is virtually and physically impossible for any research to survey entire populations and collect data from everyone on the planet. The problem of random sampling will always remain and the current research is not devoid of the same problems. Time schedule Figure: Time schedule chart Source: created by author Conclusion From the above discussion it can be concluded that the problems faced by the global companies in the context of financial accounting are very much an issue and the current research would come in handy to identifying the most important and biggest problems. The research has selected the methods in such a way that will facilitate in this regard and would most definitely help to come up with probable solutions that would be of use to reduce the challenges. In the era of globalization, companies have to adhere to a lot of aspects and in order to maintain a good position in the industry and a good reputation, every single of these aspects have to be met References Bebbington, J., Unerman, J., O'Dwyer, B. (Eds.). (2014).Sustainability accounting and accountability. Routledge. Bodie, Z. (2013).Investments. McGraw-Hill. Brinkmann, S. (2014). Interview. InEncyclopedia of Critical Psychology(pp. 1008-1010). Springer New York. Burns, J. O., Needles, B. E. (Eds.). (2014).Accounting Education for the 21st Century: The global challenges. Elsevier. Clemence, A., Doise, W., Lorenzi-Cioldi, F. (2014).The quantitative analysis of social representations. Routledge. Ebrahim, A., Battilana, J., Mair, J. (2014). The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations.Research in Organizational Behavior,34, 81-100. Elo, S., Kriinen, M., Kanste, O., Plkki, T., Utriainen, K., Kyngs, H. (2014). Qualitative content analysis: A focus on trustworthiness.Sage Open,4(1), 2158244014522633. Geppert, M., Matten, D., Williams, K. (Eds.). (2016).Challenges for European management in a global context: Experiences from Britain and Germany. Springer. Gereffi, G., Fernandez-Stark, K. (2016). Global value chain analysis: a primer. Johnson, P. F. (2014).Purchasing and supply management. McGraw-Hill Higher Education. Liamputtong, P. (2013).Qualitative research methods. O'Connor, J., Sexton, B., Smart, R. S. (Eds.). (2013).Surface analysis methods in materials science(Vol. 23). Springer Science Business Media. Prencipe, A., Bar-Yosef, S., Dekker, H. C. (2014). Accounting research in family firms: Theoretical and empirical challenges.European Accounting Review,23(3), 361-385. Rathee, S., Kapil, S. (2015). AN INVESTIGATION INTO RECENT TRENDS AND CHALLENGES OF ACCOUNTING'CLIMATE INSTRUMENTS'.Journal of Services Research,15(1), 7. Stauffer, A. (2015). Introduction. InVirtual Victorians(pp. 1-8). 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