The Quality of Financial Reporting After the Passage of...

Research Proposal The Quality of financial Reporting after the passage of Sarbanes-Oxley Act Dr. Hassan Ahmed Assistant Professor at Cameron University Abstract The complexity of business environment necessitates a set of required disclosures in a timely fashion. The full disclosure principle under U.S. GAAP is based on a vague definition that cannot be clearly implemented. The cost of disclosures can be significantly large and can have a negative impact on companies’ future earnings (small businesses). The purpose of this article is to examine the disclosure establishment of pre and post Enron, the effect of those disclosures on both corporations and on potential investors and to examine whether financial reporting quality†¦show more content†¦Arthur Levitt’s top priority throughout his tenure with SEC was, to protect potential investors. Mr. Levitt’s policy was to increase the quality of financial reporting and strengthen the role of the corporate audit committees. Contingent liabilities are often referred as off-balance sheet activities and they are neither recognized as assets or liabilities nor the y are reported on the balance sheet simply because GAAP does not recognize them as such. Enron and many other large companies were successful to keep billions of dollars of debt off-balance sheet (Chandra, et al, 2006). Title 4 section 401, j of SOX’s enhanced financial disclosures required the disclosure of all material off balance sheet transactions, obligations, arrangements and any material current or future that will have an effect on the financial condition (SOX, 2002). Economics and Accounting literature devoted considerable amount of time to analyze the cost-benefit of SOX and found that US firms incur 6.1 billion was spent of manpower, IT and consulting services (CFO, Bergen 2004 and 2005). The debate of whether the cost of complying SOX is cost effective, is an impetus toward a policy change, however, one can ask, ever since the SOX implementation, how the quality of financial reporting has effected? Research Question and Hypothesis Development Many studies have addressed disclosure mismanagement of financial statements before and after Enron scandal, however, the few studies that have tackledShow MoreRelatedThe Sarbanes Oxley Act ( Sox )1526 Words   |  7 Pages Essay #1- Tax Advantages and Disadvantages of Sarbanes-Oxley Eric Kitts Liberty University â€Æ' Introduction The Sarbanes-Oxley Act (SOX) of 2002 was implemented to deter fraudulent activities amongst companies by monitoring and auditing financial activities as well as set up internal controls to aid in the safeguard of company funds and investor’s interest. SOX also regulates the non-audit tax services (NATS) that can be performed by an auditing firm. SOX was passed by Congress in 2002 in anRead MoreA History Of Earnings Management1624 Words   |  7 PagesA History of Earnings Management, Financial Scandals, and the Resulting Legislations At the turn of the 21st century, America found itself wrought with multiple financial scandals. The poor decisions of just a few executives resulted in thousands of people out of a job, pension funds wiped away, and houses going back to the bank. While earnings management was certainly not a new concept nor was the resulting fraud, the high number of scandals within a short period of time brought it front and centerRead MoreThe Sarbanes Oxley ( Sox ) Act Of 20021617 Words   |  7 PagesThe focus of this week’s assignment is the Sarbanes-Oxley (SOX) Act of 2002. A brief historical summary of SOX will be presented, including the events leading up to its passage. The key ethical components of SOX will be identified and explained. The social responsibility implications of the mandatory publication of corporate ethics will be assessed. One of the main criticisms of SOX has been its implementation costs, and this specific criticism will be addressed in regards to smaller org anizationsRead MoreAnalysis of the Sarbanes-Oxley Act3143 Words   |  13 PagesAnalysis of the Sarbanes-Oxley Act Abstract The Sarbanes-Oxley Act (SOX) was enacted in July 30, 2002, by Congress to protect shareholders and the general public from fraudulent corporate practices and accounting errors and to maintain auditor independence.    In protecting the shareholders and the general public the SOX Act is intended to improve the transparency of the financial reporting.    Financial reports are to be certified by the Chief Executive Officer (CEO) and Chief Financial Officer (CFO)Read MoreEthics and Financial Reporting2997 Words   |  12 PagesEthics and Financial Reporting AMBA 630 Executive Summary Reacting to a flood of accounting scandals and media outcry, the U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002. It is administered by the Securities and Exchange Commission (SEC). It sought to prevent future cases such as the one witnessed with Madoff Investment Securities, by improving the accuracy of public company financial statements. An important goal of SOX is to make these financials more meaningful (iRead MoreEthics and Financial Reporting3003 Words   |  13 PagesEthics and Financial Reporting AMBA 630 Executive Summary Reacting to a flood of accounting scandals and media outcry, the U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002. It is administered by the Securities and Exchange Commission (SEC). It sought to prevent future cases such as the one witnessed with Madoff Investment Securities, by improving the accuracy of public company financial statements. An important goal of SOX is to make these financials more meaningful (i.e., transparent)Read MoreThe Sarbanes-Oxley Act of 20023255 Words   |  14 PagesThe Sarbanes-Oxley Act of 2002 Presented by: Ibrahim M. Conteh; Ruby Proctor Garcia; Kathleen M. Parry; Joseph M. Schmerling; Jaime Ulloa Auditing Theory and Practice 0902 ACCT422 4021 Due: April 29, 2009 Table of Contents Page Number What is the Sarbanes-Oxley Act of 2002? 3 Why was SOX established? 4 When did SOX take effect? 5 What companies were affected and how? 6 What does SOX compliance requireRead MoreThe Sarbanes-Oxley Act of 20024779 Words   |  20 PagesThe Sarbanes-Oxley Act of 2002Introduction2001-2002 was marked by the Arthur Andersen accounting scandal and the collapse of Enron and WorldCom. Corporate reforms were demanded by the government, the investors and the American public to prevent similar future occurrences. Viewed to be largely a result of failed or poor governance, insufficient disclosure practices, and a lack of satisfactory internal controls, in 2002 George W. Bush signed into law the Sarbanes-Oxley Act that became effective onRead MoreLge 500 Week 10 Discussion 12 Essay2300 Words   |  10 PagesCauses Please respond to the following: Analyze at least three underlying causes for the creation of the Sarbanes-Oxley Act. Next, rank the causes that you have analyzed from the most important to the least important to the creation of the Act. Explain your rationale. In the later part of 1990s, there was an epidemic of accounting scandals which arose with the disclosure of financials transgressions by trusted corporate executives. The misdeeds involved misusing or misdirecting funds, understatingRead MoreThe Coso Internal Control Framework1271 Words   |  6 PagesControl Framework The framework describes internal control as a process designed to provide reasonable assurance regarding the achievement of objectives in the following categories: †¢ Effectiveness and efficiency of operations †¢ Reliability of financial reporting †¢ Compliance with applicable laws and regulations COSO goes on to state that the internal controls of an organization can be depicted graphically using a pyramid (Appendix A). The pyramid is comprised of five different layers representing

The American Association Of Public Accountants - 1841 Words

The American Association of Public Accountants, created in 1887, tasked accounting professionals with the responsibility to ascertain, maintain, and evaluate company financial statements for accuracy, fraud, and compliance utilizing current accounting guidelines. Financial frauds, in the twentieth century, however continued to evaded detection due to loose accounting oversight, and a lack of proper internal and external controls (Events that shaped a century, 2005). Since that time, additional acts of legislation, including the Sarbanes-Oxley Act, and the Dodd-Frank Act, became law as efforts made towards combatting fraud. Further, the Public Company Accounting Oversight Board (PCAOB) and Securities Exchange Commission (SEC) Fraud Task Force now exist in an effort to combat, pursue, and prosecute financial fraud crime (Gupta, Weirich, Turner, 2013). Despite these measures, the methods for combatting financial fraud need updates in consideration of the ongoing advances in technology. While the principles established to date provide a strong precedent, it is necessary for corporate managers to embrace advancements in information technology-based fraud detection to strengthen the corporation’s defense against financial fraud. The need for improve fraud risk assessment noted by fraud examiners, and monitoring-while continuing to improve auditing technologies and computer-assisted audit techniques (CAATs), points to the changing nature of fraud in the current accountingShow MoreRelatedProfessional Development Essay. As A Certified Public Accountant,1360 Words   |  6 PagesProfessional Development Essay As a certified public accountant, there are a couple of organizations that provide opportunities, knowledge, information and other opportunities that can be beneficial to a new accountant, an accountant nearing the end of his career, an accounting firm, or an individual looking to become a certified public accountant. The American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accounts both offer unique benefits to their membersRead MoreThe Role of Accounting in Business Society631 Words   |  3 Pagesanalyzing, verifying, and reporting the results. An accountant is one who is skilled in the practice of accounting or who is in charge of public or private accounts. (http://www.merriam-webster.com, n.d.) Someone who has obtained a bachelor’s degree in accounting can pursue many different accounting career fields. According to the Bureau of Labor Statistics the median annual wage for accountants and auditors was $63,550 in May 2012. Employment of accountants and auditors is projected to grow 13 percentRead MoreA Brief Note On American Psychological Association Style1043 Words   |  5 PagesWrite in APA Format American Psychological Association Style The style that is used for accountants is the American Psychological Association Style (APA). If you ever write a paper for an accounting course, you must follow the APA guidelines so you can understand the writing style, how to format your paper, and how to cite your sources. This is just a summary of the main points of how to write an APA paper, but the Publication Manual of the American Psychological Association offers a more detailedRead MoreAcc 11410 Words   |  6 PagesJuly 17, 2014 1. Question 1: Proficient-level: There are several important functions performed in an organization, among which accounting is one of them. Define the accounting function and discuss how it differs from double-entry bookkeeping. Accountants analyze and interpret financial information, prepare financial statements, conduct audits, design accounting systems, prepare special business and financial studies, prepare forecasts and budgets, and provide tax services. Double-entry bookkeepingRead MoreGraduation Speech : My Favorite Club1265 Words   |  6 PagesAccounting field. 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Comm 399 Assignment 2 Free Essays

Comm 399- 204 Question 1: a) The flow unit for the above steps is patients. b) The resources needed for: i) pre-surgery examination and orientation are the blood and urine test equipment, dinner supplies, tea and cookies and a bed. ii) surgery are the anesthetic, operating table, supplies, operating room, a surgeon iii) recovery are a wheel chair, cookies and tea and a bed. We will write a custom essay sample on Comm 399 Assignment 2 or any similar topic only for you Order Now Question 2 a) The weekly throughput rate of the hospital is 120 patients/ week b) The average bed utilization is 450/ 630 = 71% c) | 90| 90| 90| | | | | | | | | | | | | | | | | 60| | | | 60| | | | | | | | | | | | | | | | | | | | | | 30| 30| | | | | | | | | | | | | | | Mond| Tues| Wed| Thurs| Fri| Sat| Sun| Question 3 a) The average bed utilization would be 540/ 630= 86%. b) | 90| 90| 90| 90| | | | | | | | | | | | | | | | | 60| | | | | 60| 60| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Mond| Tues| Wed| Thurs| Fri| Sat| Sun| Question 4 a) Yes more capacity does need to be added to the facility. The bottleneck resource is the available beds and this directly affects the throughput rate. By increasing the number of available beds the hospital can admit more patients and operate on more of them leading to an increased throughput rate. b) My suggestion would be to first add an additional operation room so the throughput rate of operations from doctors could match that of the operating rooms available at 48 per day. Then I would suggest adding additional beds adding up to as many as 54 [ (48-30) *3 ]. This would maximize the number or patients able to be operated on and take care of, reaching the capacity rate for the different stages. How to cite Comm 399 Assignment 2, Papers

Martin Luther King And Mass Media Essay Example For Students

Martin Luther King And Mass Media Essay Martin Luther King, Jr. and the Mass MediaMartin Luther King Jr. was a very significant and influential man. Though his life was cut short at 39 years old, he left a big mark on todays society. From the Prayer Pilgrimage of May 17, 1957, an event and a date that marked Kings entr?e into the field of national Negro leadership to the unforgettable March on Washington. (Bennett 10) King was determined to reach his goal, which was to have blacks and whiter united and treated equally. King was faced with many obstacles, including the press. At first, there was hardly any print about Kings events and protests. When the events did get recognition Kings name wasnt mentioned at all. Not until many years later when the protests sparked violence and death was Kings name mentioned and even then, it was used in negative way. In this paper, I will discuss how the news magazines Time, Newsweek, and the U.S. News went about distorting, neglecting, and eventually praising King and his events. In order to help understand the Civil Rights Movement and it controversy you have to start at the beginning. On the way home from work as a seamstress Mrs. Rosa Parks boarded a Montgomery City Line bus. When asked to give up her seat for a white passenger Rosa Parks refused. The bus driver left his seat and summoned the police. The police officer arrested Rosa Parks for violating the cities segregation ordinances. ( Bennett 59) Rosa Parks arrest sparked a one-day boycott that stretched out to 382 days. That event started the Civil Rights movement and changed the spirit of Martin Luther Kings, Jr. Time magazine was the first of the newsmagazines to pick up the story of the bus boycott. (Lentz 26) Newsweek didnt print the story until five months after it happened. In addition, not until then did Kings name was mentioned by it or Time. Neither King nor the cause grabbed the attention of U.S. News World Report. What they did report was how disturbed the southerners were over the population shift in Montgomery that seemed to be leading to black control. (Lentz 28 ) With the bus boycott in full swing merchants were loosing millions of dollars and white housewives were having to drive their black maids around, whose services they didnt want to loose. With people, complaining the Montgomery government stepped in. While the court was scheduled to hear the city governments petition to stop the bus boycott, the Supreme Court stepped in. A message came down form the Supreme Court striking down the motion that the bus segregation ordinance as unconstitutional. When this was heard a joyful bystander stated God Almighty has spoken from Washington D.C. (Lentz 31) After Kings victory, there was almost nothing in Newsweek and Time. Not until 382 days after the bus boycott began, did Time and Newsweek report on the event. Both ma gazines predicted that the black victory would be accepted by whites. (Lentz 31) This later proved untrue. Snipers fired shots at buses and the homes of black ministers were bombed, as were black churches. Kings first arrest after trying to enter a crowed courtroom where another Negro integration leader was testifying put his face in Newsweek. A photograph showing policeman handling King roughly, appeared in Newsweek. The caption noted Alabama arrests a Negro minister on a loitering charge. (Lucaitis 27) Not even mentioning Kings name. In the late summer of 1962, King decided to launch a series of demonstrations in Birmingham. The demonstrations lead to wide spread violence. White police officers with K-9 dogs invaded the march and arrests were made. King was one of the demonstrators arrested. .uff972c5bf1195bf3a83729d41d4e30b5 , .uff972c5bf1195bf3a83729d41d4e30b5 .postImageUrl , .uff972c5bf1195bf3a83729d41d4e30b5 .centered-text-area { min-height: 80px; position: relative; } .uff972c5bf1195bf3a83729d41d4e30b5 , .uff972c5bf1195bf3a83729d41d4e30b5:hover , .uff972c5bf1195bf3a83729d41d4e30b5:visited , .uff972c5bf1195bf3a83729d41d4e30b5:active { border:0!important; } .uff972c5bf1195bf3a83729d41d4e30b5 .clearfix:after { content: ""; display: table; clear: both; } .uff972c5bf1195bf3a83729d41d4e30b5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uff972c5bf1195bf3a83729d41d4e30b5:active , .uff972c5bf1195bf3a83729d41d4e30b5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uff972c5bf1195bf3a83729d41d4e30b5 .centered-text-area { width: 100%; position: relative ; } .uff972c5bf1195bf3a83729d41d4e30b5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uff972c5bf1195bf3a83729d41d4e30b5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uff972c5bf1195bf3a83729d41d4e30b5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uff972c5bf1195bf3a83729d41d4e30b5:hover .ctaButton { background-color: #34495E!important; } .uff972c5bf1195bf3a83729d41d4e30b5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uff972c5bf1195bf3a83729d41d4e30b5 .uff972c5bf1195bf3a83729d41d4e30b5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uff972c5bf1195bf3a83729d41d4e30b5:after { content: ""; display: block; clear: both; } READ: Compassion vs Insensitivity EssayTime, Newsweek, and U.S. News World Report would find themselves forced to write about the events in Birmingham. U.S. News would be forced into the all-together awkward position of having to account for the brutal and open violence black demonstrators, especially children, that the entire world had seen.(Lentz 78) Time and Newsweek would recall the Birmingham campaign as a crusade for freedom. (Lentz 78) When reporting about Birmingham, Newsweek entertained doubts. The journal chose terms, siege, army, generals, and recruiting troops, -that spoke of invasion and military. (Lentz 80) Newsweek also criticized Kings timing of the demonstratio ns. Kings problems were not limited to criticism from Newsweek and Time. Unexpectedly his movement was running out of steam. King and colleges set out on a march in order to force police to arrest them. They were taken into custody and jailed. The headlines of Newsweek and Time were unchanged as King campaign continued. The best example of how the papers chose to ignore King was after one of his many arrests. Following the arrests of King, President Kennedy called Kings wife to express his concern and to tell her that she would be hearing from her husband. Recognizing a good stroke of publicity, King instructed his wife to get word of the telephone call to the SCLC for an announcement to reporters. No mention of the call appeared in Newsweek and Time, which was odd, considering Kennedy was the nations most visible news maker.(Lentz 84) The turning point came when King recruited Birminghams school children, most of them teenagers. He had sent them on marches downtown. Before nightfal l, thousands were jailed. During the marches police officers chose to use billy clubs, police dogs, and fire hoses. More than 250 journalists, from America and many of the nations of Europe and Asia, covered the story.(Lentz 84) Time, for example, described the scene as, police against children, dogs against humans, whites against blacks.(Lentz 87)The U.S. News described King as a sinister and a ruthless leader Helping to mastermind the Birmingham protest and promising to add demonstrations in a city that already had enough violence. Fireman doused the children with high-pressure hoses. Many were sent sprawling across the pavement. There were screams as the water streams hit the people. The crowd surged forward again, and was hit by another blast of water. Police brought dogs, let them lose on long leashes. Officers on motorcycles chased Negros back into the churches and used nightsticks on stragglers.(U.S. News World Report 8) The reports made by Time were masterfully understated. The high-pressure hoses lacked the power, to strip bark from a tree, and there use was justified by the notation and the crowd surged forward twice. Only one policeman used a nightstick and that was merely to just prod stragglers. Dogs were employed but carefully, on long leashes, and dogs and demonstrators did not even meet.(Lentz 86-87) The March on Washington was the one event that united millions of blacks without violence and caught the eye of the world. It was also the place where Kings now famous speech I have a dream? originated. That speech caught the mood of the event. Time and Newsweek reported the March as a rite of national idealism. Kings popularity rose with Time because his oratory was catching, dramatic, inspirational; He became the Civil Rights Leader who holds the heat of most American Negros in his hand.(Lentz 104) Four months after the march Time magazine was the first to print the entirety of Kings I have a dream?speech. U.S. News described King as a false prophet and a dangerous radical who preached the necessity of social disruption, and increasing militancy throughout the nation.(Lentz 118)Time selected King as Man of the Year. Time said King was selected As a man- but also as the representative of his people for whom 1963 was perhaps the most important year in their history.(Bennett 118) King was also honored by receiving the Noble Peace Prize on December 10, 1964. He was the twelfth American and third Negro to win this prize. In conclusion, the victories and failures of Martin Luther King, Jr. were many. In the beginning, Time maga zine had refused to write about King and his demonstrations. Reluctantly writing about his arrests and the Birmingham riots. Newsweek wrote negatively about King and the Birmingham riots. Stating that it was almost military like, and that King had asked for violence by letting teenagers protest. After the Washington March, Time and Newsweek reported the event in a positive mind frame. In the end, Time made King its Man of the Year. The U.S. News had called King Ruthless and Sinister and all throughout Kings career, U.S. News hardly printed anything positive. As you can see King gained popularity, Time and Newsweek gradually showed interest in his message. Their articles helped King gain support from political figures, and citizens with their controversial headlines. Martin Luther King, Jr. was and still is a very important figure in our society today. There is no doubt that Americas mass media helped place King there.

Dance Helicap Essay Example

Dance Helicap Essay In 1967. Frank Dance proposed the communicating theoretical account called Dance’s Helix Model for a better communicating procedure. The name coiling comes from Helix which means an object holding a 3-dimensional form like that of a wire lesion uniformly around a cylinder or cone. He shows communicating as a dynamic and non-linear procedure. Theory Dance’s theoretical account emphasized the troubles of communicating. Frank Dance uses the signifier of a Helix to depict communicating procedure. He developed this theory based on a simple spiral which gets bigger and bigger as it moves or grows. The chief feature of coiling theoretical account of communicating is that it is evolutionary. Frank Dance explains the communicating procedure based on this Helix construction and compares it with communicating. In the Helix construction. the underside or starting is really little so it’s bit by bit moves upward in a dorsum and Forth round gesture which form the bigger circle in the top and it’s still moves farther. The whole procedure takes some clip to make. As like spiral. the communicating procedure starts really easy and defined little circle. Communicators portion information merely with little part of themselves to their relationships. Its bit by bit develops into following degree but which will take some clip to make and spread outing its boundaries to the following degree. Subsequently the communicators commit more and portion more parts themselves. We will write a custom essay sample on Dance Helicap specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Dance Helicap specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Dance Helicap specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Example When a kid is born the lone means of communicating is shouting. he/she calls for everything like hungriness. hurting. cold etc. . As the kid grows the agencies of communicating become wider and broader. He learns to makes noises so he learns linguistic communication to obtain attending and to carry through his demands. As a Helix the procedure of communicating in this instance started from shouting and later it developed into a complex and compound agencies. The Helical theoretical account of communicating is mostly dependent on its yesteryear. A kid learns to articulate a word in his simple categories and throughout his life he uses that word in the same manner he learnt. Just like that we used to respond to certain things in a certain manner in our childhood and such reactions and wonts stopping points with us everlastingly. The communicating evolves in the beginning in some simple signifiers so the same procedure of communicating develops based on the past activities. It develops further with alterations. Decision Frank Dance included the construct of clip in his theory. Something happens over the other will ever be based on the first event harmonizing to him. This theory of communicating was a topic to a figure of experimental researches. Even though this theoretical account of communicating clarifies everything there is a job of over simplification. Harmonizing to this theory a communicating procedure is the merchandise of what we learnt. Let us understand the theoretical account with the aid of an illustration. A kid from the really minute he comes to this universe starts pass oning. When a babe is born. the nurse hang-up his dorsum to do the kid call. If the kid doesn’t call. it is an indicant of a still born kid. What does shouting in this instance mention to? It is really a manner the kid is pass oning to his parents that he is alive. perfectly whole and hearty and ready to confront the challenges of the universe. As the kid grows up. he cries whenever he is hungry or expects something from his parents and sometimes merely for his parent’s attending. It is once more a child’s ain manner of conveying his message to the whole universe. When the same kid grows up and starts traveling to school. he shortly interacts with his parents. instructors. friends in the signifier of words. Now shouting really gets replaced by words or his address but one thing which is common is the procedure of communicating which existed since the child’s birth. Therefore the kid really started pass oning from the really first twenty-four hours of his life and has been pass oning all through till the present twenty-four hours. This explains one portion of coiling theoretical account of communicating. Harmonizing to the Helical theoretical account of communicating. the procedure of communicating evolves from the really birth of an person and continues till the bing minute. All life entities start pass oning from the really first twenty-four hours of their beginning. When seeds are planted. they convey the message to the nurseryman that they need to be watered day-to-day and should be treated good with fertilisers and manure. When a works emerges from the seed it besides starts pass oning its demand for H2O. sunshine. manure and fertilisers. therefore back uping the Helical theoretical account of communicating. The same besides applies for animate beings. birds. fishes and all life animals. Now allow us throw some more light on a existent life state of affairs An person in his simple categories learns to articulate a peculiar word or respond to a peculiar state of affairs. It has been observed that even though the kid grows up. he continues to articulate that peculiar word in the same manner as he did during his turning up yearss or for that affair. if the same state of affairs arises once more he would under all fortunes react in the same manner as he did in the yesteryear. The fright of the kid when all of a sudden the visible radiation goes away at dark ensuing in a complete blackout is present in his younger yearss every bit good as when he grows up. The above illustration once more makes the Helical theoretical account of communicating clear. Harmonizing to the Helical theoretical account as the procedure of communicating moves forward it besides comes back and is mostly dependent on the past behavior of the person. The theoretical account believes that communicating procedure is merely like a spiral which moves frontward every bit good as comes rearward and is dependent on the behavior forms of the past definitely with some alterations and alterations. As the kid grows up. he does do little alterations in his past organic structure motions or past pronunciation or facial looks. He makes certain alterations. alterations in his communicating and attempts to acquire rid of the communicating mistakes. An person will decidedly acquire less nervous in his teenage yearss as compared to his childhood yearss. therefore a little alteration in his behavior.

Culture is ordinary essays

Culture is ordinary essays Culture is Ordinary. Critically Evaluate this Statement with Reference to the work of Williams The discussion and debate of culture and what it represents in British society is very much a modern phenomenon. The first academics to discuss the topic, people such as Leavis, Hoggart and Williams first did so around the 1950s and 60s. Before such time there was no concise, recorded commentary on the meaning of culture, how it affects society and how it is to be approached. This development of cultural debate and the foundations of the specific academic discipline of cultural studies is intricately linked to the economic environment of the time and the time preceding it, in particular the rise of industrialisation. With the development of a division of class, differing educational opportunities and the rise of consumerism the issues surrounding a debate on culture and what it is became particularly relevant. However, what is to be discovered by anyone investigating culture is that it is a very complex concept due to its multi-dimensional nature. The word culture is used ev eryday with many different meanings intended. As Williams says, "Culture is one of the two or three most complicated words in the English language" (Williams,1976, p87). It can be used in the context of mass culture, popular culture or high culture. It has been used to describe whole nations or a particular group within a nation. Hebdige talked of subculture referring to a movement against the dominant values of a society and culture can also be a growth of micro-organisms. Therefore, it is important that whenever discussing this topic one takes the up most care to be clear and precise about the intended meaning of culture. Williams contribution to the culture debate is one of the most insightful and immense to date. His argument is based on the view that "culture is ordi...

Executive Summary Franks Pizza Pan Essay Example | Topics and Well Written Essays - 250 words

Executive Summary Franks Pizza Pan - Essay Example The new MIS has the potential of solving the problem of market uncertainties where businesses are not aware of the exact locations of their markets. The executive summary is actually concise and accurate in content, but loses conciseness and accuracy in language use. This makes the summary not engaging as it is supposed to be. One factor that makes it lose engaging feature is vagueness. The author does not use exact business and technological terms required for a business plan. An example is â€Å"narrow down locations for business improvement† instead of â€Å"market segmentation and positioning.† As an executive officer reading this executive summary, I think I would take too much time to be convinced of the exact problem that the MIS intends to address and its benefits. Apart from these, the executive summary has covered all parts of sections of the assignment. I can only add that when you want to prepare a business plan, consider communicative terms suitable for the context, and not just passing