In what ways did the railways of the subcontinent alter the Essay

In what ways did the railways of the subcontinent alter the relationship of Indians to their surroundings - Essay Example 13). The pressure for building railways in India came from London in 1840’s. The reason for that was so the economies of the two countries would be intermeshed. The Indian Railway Association was formed by Sir Jamsetjee Jejeebhoy and Hon. Jaganath Shunkerseth in 1845. The Association was eventually incorporated into the Great Indian Peninsula Railway and the two formers became the only two Indians among the ten directors. The first train journey in India was between Bombay and Thane on the 16th of April in 1853 (Rothermund, H.U. 1993, p. 28). Shankarseth participated in this journey which involved a fourteen carriage long train drawn by three locomotives. The locomotives were known as Sultan, Sindh and Sahib. The train was around twenty one miles in length and took forty five minutes approximately. A century after the introduction of railway lines in India, basic policies and ultimate management of the Indian Railways came from London. Every decision made had to come from London. This means that the British had a huge role in the ways the railways of the subcontinent affected the Indians and their surroundings. These effects were seen in the military front, economically and also politically (Crowley, H.U. 2011, p. 21). Robert Maitland Brereton was the British engineer responsible for the expansion of the railways from 1857. By 1864, the Calcutta-Allahabad-Delhi line was completed and the Allahabad-Jabalpur branch line opened in June 1867. These two were linked with the Great Indian Peninsula Railway courtesy of Brereton. This resulted in a combined network of six thousand four hundred kilometres making it possible to travel from Bombay to Calcutta directly via Allahabad. On 7th March 1870 this route was officially opened (Narayanan, H.U. 2011, p. 23). The opening of this route was part of the inspiration for French writer Jules Veme’s book Around the World in Eighty Days. The official opening ceremony was graced by the Viceroy Lord Mayo who concluded

International Management Accounting Essay Example | Topics and Well Written Essays - 2750 words

International Management Accounting - Essay Example Answer: In the era of merging cultures and competition in businesses, the criticality of management role and decision-making strategies has increased significantly. Decision making on the basis of estimates and assumptions has far been obsolete. The need of a systematic approach for decision-making has been felt, by companies and organizations to improve the authenticity and accuracy of the decisions made (Gelinas et al., 2010). This need urges the researchers and analysts to devise a methodology, which covers the useful data and information about the company’s revenue, loss and expenditures, which could aid in making company plans and decisions accordingly. Previously, the method used for gathering information, which would be the base of management decisions, was the Management Information System (MIS) (Gelinas et al., 2010). This system was based on manual data collection and there were great chances of human error and delay in forming reports. Maintenance was another viable issue with this system, causing company much time and problems in extracting old data and statistics. Practices show that the ambiguity in the system, leads to unfair approach in the decision-making process, due to lack of accountability of executives to the investors or creditors (Gelinas et al., 2010). MIS was also influenced by the environment and society norms of the region. In many organizations, cultural and economic factors influence the decision-making strategy and proposals of the top level management (Nicolaou, 2000). Managers from two different religions, or two different backgrounds, would have different decision-making criterion and approach. Many a times this factor influences largely on their problem handling and planning approach, which differs from the real interest or objective of the organization. Thus, a functional method was needed, which could curtail the influence of cultural and socio-economic factors from the decision-making phenomenon (Nicolaou, 2000, pp.1 03). These factors accounts for the design of the accounting information method to use in decision-making by executives and managers. It is commonly known as the Accounting Information System (AIS), in the corporate market. Its function is to collect information and generate accurate statistical and financial reports of the company or organization. These reports are available to both the internal management and executives and the external management that are the shareholders, investors or the taxation agencies (Gelinas et al., 2010). With the accuracy and transparency AIS provides in its reports, people related to the company have a clear idea and company’s standing, and the financial ups and downs. Looking into the history of AIS, we can draw a picture, of the limitations and problems in its implementation on a wider scale. Based on computer-aided technology, AIS was installed as legacy systems, which were expensive to install and maintain. Moreover, only professionals could operate the format and language used in those systems, with high complexity in generating report and comparing two or more data (Beke, 2010).

Modernism In Scandinavia And Italy Cultural Studies Essay

Modernism In Scandinavia And Italy Cultural Studies Essay Modernism was not just a new style of thinking; it represented a new way of thinking, new ideas and a new ideology which was a shift from the contemporary ways of art, literature and architecture. Modernism, when defined roughly, refers to the contemporary ideas, notions, spirit and way of life. A more accurate definition would describe it as the change in the cultural values which originated in the form of cultural movements, and left their impact on the Western society in the late 19th and early 20th century. Some believe that modernism was an uprising against realism which was both conventional and conformist in its way of thinking. Some of the major political and societal changes which brought about the modernism were the post world wars situation. The huge developments and transformations in industry and technology coupled with the cultural exchanges, transportation and communication developments and influences from the West. The period of modernism in Scandinavia and Italy was both progressive and optimistic. It stems from the renaissance for the historians and was a cultural movement which impacted the Scandinavian and Italian art, architecture, music and literature. The breaking away from the conventional styles to newer representations in the period, where there was a shift from the traditional values. The period also marked growth and innovations in science, ethics, philosophy and psychology besides the previously mentioned art, architecture, music and literature. Different countries have had their share of influencing modernism. Modernism was reflected in art and styles and the streak touched many countries, with each nation contributing uniquely and overall adding to the progression. This period saw a change in the style and ideology of art during this era. The philosophy of art was transformed during this period in terms of the themes and subject matter, and also the use of colours, shapes and lines. The intellectual underpinnings of modernism emerge during the Renaissance period when, through the study of the art, poetry, philosophy, and science of ancient Greece and Rome, humanists revived the notion that man, rather than God, is the measure of all things, and promoted through education ideas of citizenship and civic consciousness. The period also gave rise to utopian visions of a more perfect society.  [1]   Every nuances of design, architecture or art captures the political and cultural aura of the time and place, and the modern art in Scandinavia and Italy reflected their countries situations in the modern art. Below is a modernism timeline which shows the significant events between 1920- 1970. Modernism in Scandinavia Scandinavia had a mixed dynamics of cultures, language and politics. This gave birth to a versatile and multi dimensional philosophy of art and design which became more assertive. The movement from Europe enveloped Denmark, Norway, Sweden, Iceland and Finland within its fold. The Scandinavian countries had their own unique, yet impactful role in the move towards modernism. The response to the stimuli from the modern world was distinctive. The countries were experiencing the same changes in the modern life- social equality, industrialization and urbanization. Nonetheless, the outcomes and impact showed the unique natures of art and skills that evolved, which gave individuality and characteristic art and design to each of the countries. Yet the distinctiveness was combined with features which were common to all the Scandinavian countries which include a unifying touch in terms of humanism, tradition, moderation, handcrafted perfectionism, modesty, quietude and purposefulness  [2]   which came to know as the style of the Scandinavian modern art. Among the European countries, the Scandinavian were able to portray the modern artistic touch in their traditional and conventional craft most expressively. Countries such as Denmark, Sweden and Finland which had internal dynamics and resources which led to an increased inclination towards the craft industries were most explicit in communicating the modern aesthetic in their art and craft.With the breakdown of the craft guild system in the mid- nineteenth century, they established a number of institutions to protect them from an influx of inferior, foreign mass-produced goods.  [3]  The Swedish Society of Craft and Industrial Design was formed to cultivate and maintain high standards in crafts. In the pre-1900 times, the Scandinavian countries derived their inspiration from the national traditions and folklore. The early works, which imparted and impacted the most to the modernism, included the Viking-revival imagery of Norway, arts and crafts movement of Nordic and the Swedish porcelain works which depicted the flora and fauna to their utmost beauty on vessels. Harmony in visual arts such as architecture, decorative arts, graphics and craft came through the Art Nouveau movement which gave a unifying touch to the art. The driving motivation behind the flourishing of modern art during the Art Nouveau was the dissatisfaction with historicism, and the mutual feeling that a newer and fresher design should be adopted in the new century. Gregor Paulssons book Vackrare Vardagsvara was the starting point towards the unifying of Swedish design. The Swedish design was directed towards achieving ideals of humanism and democracy, depicted through beauty and simplicity. National romanticism found initial grounds in Sweden and Finland; however there was a failure to translate this style into architecture as a unifying feature. Works of architects like Gustaf Ferinand is of particular importance. The Scandinavian countries followed a same trajectory, like the Copenhagen town hall in Denmark failed to integrate Richardsons example. Romanticism is Finland had become prominent in the late 1800s. The inspiration behind the Finnish modern art was their folk epic kalevala. Sonck was a prominent figure who built a granite church and used materials such as steel and concrete for Engels university library. Other major buildings include Tampere Cathedral and telephone building with characteristic masonry syntax. Finland had been an imperial colony of Sweden and Russia, and therefore Denmark was where the revival of Romantic Classicism originated. Tinges of classism were seen in Sweden quite some time later in works such as Carl Westmans Stockholm Courts. The ar chitecture saw a shift from national romantic and classical to neo classical. In Sweden the Romantic classical revival could not witness its pure form and was diluted by inflection of plan and iconography. Tampere Landmarks and Monuments: Tampere Cathedral (Tampereen Tuomiokirkko)  tampere_cathedral_view.jpg Alvar Aaltos had Asplund as the driving force. Both Aaltos and Asplunds work had several directions to them, and depict different levels of cultural development. The work saw varying contrasts of classical and vernacular architecture. Major works of Aalto, such as the apartments, clubs, churches and renovations were inspired by Asplund, and had a Doricist touch to them with an amalgamation of vernacular, Hoffmanns austerity of line and Italian. Aaltos Paimio sanatorium instilled the Functional style in the 1927-34 periods. Aaltos later works were inspired by Erik Bryggman, who was a Finnish architect, in which classicism was combined with the Soviet-Agit-Prop lead in architecture expression. The designs of Aalto derived inspirations from both Dutch and Russian Constructivism, and included the use of concrete, geometrical schemes and serial landscapes. Aalto was influenced by different peoples and philosophies in his works. His later career saw a shift from rational and technical idea s to human imagination, and the use of materials shifted from concrete to wood. This was the organic approach to style and design. Special consideration was given to the ambiance and environment of the architecture, with filtration of heat, sound and light. Hence, the designs incorporated the physical and psychological needs of the people. Efforts were made to ensure the control of environment, meet the peoples needs of privacy, suitable exposure to light and heat, design of ceilings and non noisy wash basins. The designs and features of the buildings were tailor made for each, so that the varying needs such as those of a library and hospitals could be met effectively. Aalto describes his anti mechanistic and more humanistic approach to architecture in the words, To make architecture more human means better architecture and it means functionalism much larger than the merely technical ones. This goal can be accomplished only by architectural methods- by the creation and combination o f different technical things in such a way that they will provide for the human being the most harmonious life  [4]  . Neo empirical times in Scandinavia(1930s) saw the anti urban streak in them with an inclination towards the humanistic and traditional inspired styles. Some remarkable architectures in this period include the powerhouse designed by Osvald Almqvist, Sven Markeliuss Swedish pavilion, the house of Gunnar Asplund and other similar styles of buildings. The basic features of architecture in both Scandinavia and Italy can be described in the words, the entire inventive effort of these architects consist essentially of devising flexible urban modules whose geometrical character permits articulations that fit well into natural site, leaving the color, simplicity, and traditionalism of the details to provide the more immediate directions  [5]  . The Scandinavian styles, which emerged after the post world war period, were the works of many talented Scandinavian architects and designers. The works of the architects was highly successful and impacted o only the Scandinavian countries but also the rest of the world as described in the following words, Self-confidence grew with the successes. The American Lunning Award, reserved for Scandinavian designers, provided a number of young talents with their American breakthrough. In 1954 Design in Scandinavia embarked on a three-and-a half year long tour of the US and Canada. It was not just beautifully crafted objects, but A Scandinavian Way of Living that was promoted. Danish teak furniture, Swedish crystal and textiles, Norwegian enamel, Finnish furniture and glass merged into a concept generally perceived as Scandinavian: blond, cool, distinct and refined. Its careful craftsmanship, perfection, harmony and natural feeling were seen as the dream of a better world in a Europe which had risen from the inferno of World War II. Remarkably, there are few countries today if any which continue to produce as many vintage designs as the Scandinavian countries, testimony to their timelessness, practicality and to the well-deserved argument they transcend the vagaries of fashion  [6]  . Modernism in Italy Modernism in Italy is closely linked to the social forces and is portrayed through the artistic strategies. Artists as individuals, or in groups, sought to demonstrate the change of the century and the change in the social environment (with culture and politics being the main drivers) through painting, design, music, literature and architecture.Two architects, Giuseppe Sommaruga  and  Ernesto Basile, were the major contributors to the Art Nouveau in Italy. Art Noveau also known as the new art was a movement of changing styles of art, applied art and architecture in terms of style. Italy was affected, better, influenced by Modernism such that the era brought forward architectural masterpieces that were at times either influenced by the works of foreign modernist architects or by older architectural designs. The 1925 renovation of Rome brought about changes in the Roman map as streets were re-built to connect ancient monuments with the monuments that were to be built by the Mussolini with the help of Marcello Piacentini. While declaring the plan for the reconstruction of Rome, Mussolini declared: In five years time, Rome must astonish the peoples of the world. It must appear vast, orderly and powerful as it was in the days of Augustus. Affinity of tradition was so strong during the modernist era that it was almost impossible to construct and design buildings that did not draw influence from ancient Roman architecture. They were, therefore, bound to retain a typical national character. The act of taking inspiration from the past was best settled by the argument that the traditions are not erased from the memories of citizens but only evolve into variations of themselves. However, the avant-garde architecture and modernism was viewed fearfully by those who had witnessed the devastations of the world war and regarded modernism in the technological spheres and other advances as the root cause of the war. The new slogan raised was therefore that of humanism, which incorporated that which was left in the pre war period. Special emphasis was laid on the psychological and physical aspects of the architecture of the people, the expressive use of materials, integration with the environment and incorporation of the traditions and societal factors. The art and architecture sought to remove the anti-technology and neo-humanistic approach and produce work which the people could identify with by having a relationship with them and incorporating traditions. This is referred to as the neo-empirical movement in Scandinavia and the organic movement in Italy. The urban areas began to have a domestic tinge to them, with an anti urban attitude emerging in both Scandinavi a and Italy. The themes of nature and pseudo-psychologism flourished in the Scandinavian architecture in the 1930s. The Italian architects drew their inspiration from the Scandinavian architecture and therefore the architecture in Italy showed the visible signs of being inspired from the Scandinavians. The social-democratic styles were particularly attractive for the Italian architects. However, Italian modernism was more richer than the following of Scandinavian styles only. The flair of Italian furniture design for expressing exclusivity and esprit was much better suited to the booming economy than the sparse aesthetics and good-natured folksiness of Scandinavian design, which was beginning to feel tame and stagnant. A decade earlier, Nordic coolness and order had been needed to help heal the spiritual wounds in a Europe that was still in ruins and chaos. But now young Nordic designers could no longer walk in the old footsteps. Scandinavian design became unfashionable, also in Scandinavia itself  [7]  . However, the Italian architecture had more depth to it in the Neo-Realism, rather than just being inspired by Scandinavian styles. The central concern was on the insistence on defining a common language that would be directly communicative for the poorer classes who were viewed as the protagonists of the postwar reconstruction  [8]  . Informal ground plans were laid out to pay reverence to impulsive forms of architecture and materials such as wrought iron and Roman style bricks were used with an emphasis on local dialect. This combination clearly referred to the peasant world adorned for its naturalism. Certainly the rediscovery of rural purity was simply one aspect of the cultural populism that was so in vogue in the post war Italian culture. It was a regressive utopia with nostalgic accents. But, as far as the architecture was concerned, it created a true proper ideology that was adequate to the particular role that the building industry was called to fulfill in the period of r econstruction  [9]  . The architects gave monumental forms to their creations, with features of structural expressionism to build an emotive contact with the masses. The Italian architecture should also be viewed from the perspective of the polemics for and against the Organic architecture. In the Renaissance, architecture was seen as the supreme artit also represented the highest artistic achievement a human being could attain. The Italian renaissance architecture had significant impact on the world at that time, displaced only by the advent of modernist architecture in the twentieth century.  [10]   But even the modern architect Richard Meier notes that the quality of light, expression of structure, as expressed in an interior like Sant Ivo Sapienza, remains influential in the way buildings are designed today. Therefore, the ideas and philosophies that emerged with regard to the architectural design still find a place I todays world. The idea of buildings that reach into the heavens or the principle that an interior should welcome the light into the interior rooms can be traced to this period.  [11]  Much of domestic architecture throughout Europe and America still resists modernism, and you can still drive down the street in Palo Alto and see columned exterio rs on the houses of the wealthy mimicking public buildings and communicating civic power. The focus of Italian architecture was on the creation of open, well-lit, and above all public spaces that welcomed both light and was a reflection of humanistic ideas with special emphasis on the physical and psychological comforts for the people. The developments in Roman architecture with their innovative designs and use of styles such as arches and vaults are the source of inspiration for many architectural masterpieces even today. The modernism period brought changes that have changed the world of architecture forever. These impacts of modernism can be seen not only in the Roman empire but have also spread far and wide during the travels and conquests of the Romans. Conclusion The Scandinavian and Italian art and architecture, and the economic, technological, demographic and cultural changes evolved in tandem. The architectural designs depict the periods and their relative influence with different architects and artists gaining influence in different periods, and their works marked by their characteristic styles, yet having a unifying national touch to them. The styles which were adopted were the neo classism, Romanticism, historicism and vernacular architecture. These trends in architecture coincide with the societal and political changes in these countries during 1920-1970s. The use of wood and concrete and architectural styles like the arches, piers and others are the characteristic features of the times, and a reflection of political and societal evolution. The architecture in Scandinavia and Italy is intermittent with a variety of prevailing conditions, such as those of the society, but also reflect the architects innovation and style. The Scandinavia n and Italian architecture hold onto their uniqueness even today. A visit to these countries show how the architecture has a touch of individuality to it ranging from the buildings, shops, hotels, restaurants and other architectural creations. The modern and contemporary styles have left their mark so prominent, that it can be seen even today. To conclude, it may be said that identity is very important. During the modernism, people found validation and expression in the objects with which they surrounded themselves and therefore their ideologies were reflected in their art and architecture.

Comparing The Perfect Family, The Sanctuary of School, Dog Lab, and Education :: Comparison Compare Contrast Essays

Comparing The Perfect Family, by Alice Hoffman, The Sanctuary of School, by Lynda Barry, Dog Lab, by Claire McCarthy, and Education by Jake Werner What we learn at home, at school, from our peers, and from entertainment can have great effects throughout our whole entire lives. There is no such thing as a perfect family, human being, or society, yet we are able to live our lives with the enjoyment of peace and harmony. What we see on television may simulate a perfect family, but, of course, not everything we wish to see is true. Not everyone can have the lives that everyone wants. In reading the essays "The Perfect Family" by Alice Hoffman, "The Sanctuary of School" by Lynda Barry, "Dog Lab" by Claire McCarthy, and "Education" by Jake Werner a realization occurred. These authors came down with comparable results. Two authors have similar styles of writing while the others had a contrasting style.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   "The Perfect Family" by Alice Hoffman was about how she was faced with the adversity of being raised in a single parent family. She never gave up on believing her mom and herself, which is the reason who she is today. Alice Hoffman had a straight-forward strategy in writing her essay. In her style of writing, she included many details in describing her childhood history. It was from the introductory paragraph where I figured that this story was going to be descriptive in the sense of trying to constrain us by sympathizing with her and other families. In addition, she gave images such as "Roses grew by the front door...We had glass bottles filled with lightning bugs and brand-new swing sets in the backyard, and softball games at dusk."(pg --) Using this type of technique in writing her essay gave a clearer understanding of what she is trying to do. She was setting the table. Also, she gave a brief history of how marriages ar e supposed to be, how divorces are uncommon during that time, and the type of jobs a wife should be committed to. This technique was useful in her essay because if she did not include that history, maybe the reader would not understand the point of writing this essay, or may be confused on what is going on. A historical background can help greatly in helping the reader understand what is going on and can answer some questions to why this essay is being written.

Point of Sale System (POS) Essay

Introduction Point of sale (POS) or checkout is the place where a retail transaction is completed. It is the point at which a customer makes a payment to a merchant in exchange for goods or services. At the point of sale the merchant would use any of a range of possible methods to calculate the amount owing – such as a manual system, weighing machines, scanners or an electronic cash register. The merchant will usually provide hardware and options for use by the customer to make payment. The merchant will also normally . issue a receipt for the transaction.[http://en.wikipedia.org/wiki/Point_of_sale / Retrieve on February 6, 2013] A Point of Sale (POS) system is a system for managing the sales of retail goods. A POS manages the selling process by a cashier accessible interface. The same system allows the creation and printing of the receipt using the POS printer. The Problem The problem is that many retail stores uses manual sales transaction which result to inaccurate calculation and lost of profit in their business. Manual managing stocks takes a lot of time which is very hassle. Statement of the Problem 1. What are the methods in creating Point of Sale System? 2. How the methods are integrated and implemented to the system? 3. How to test and evaluate the efficiency of the Point of Sale System? Objectives 1. To be able to identify the methods in creating Point of Sale System. 2. To be able to integrate and implement the identified methods to the system. 3. To be able to test and evaluate the efficiency of the Point of Sale System. Definition of Terms 1. Point of Sale (POS) – A system that make sales transaction and manage stocks. 2. Sale Transaction Retail software in which a customer exchanges an agreed amount for an item. 3. Receipt – a piece of paper that shows the item being sold. 4. Cashier A person who receives and pays out money works at a POS. 5. POS Printer A machine that prints a receipt from a computer. 6. Database- Storage of data of the POS. 7. Stock-supply of goods available for sale.

Aci Financial Statement

ASA University Review, Vol. 6 No. 2, July–December, 2012 Cash Flow Statement Disclosures in Pharmaceutical Companies: Bangladesh Perspective Mst. Joynab Siddiqua* Mohd. Takdir Hossan* Abstract Cash flow statement is a vital part of the financial statements. Preparation of cash flow statement is required as per Companies Act 1994 and the public limited companies enlisted with stock exchange are to prepare this statement as per other statutory laws and regulations. The acceptance of International Accounting Standard- 7: Cash Flow Statement has added a new dimension to the preparation and presentation of financial statements in Bangladesh.The companies are now preparing this statement as an integral part of their financial statements. This paper examines empirically the current practices followed by sample companies in preparation of cash flow statement and concludes that the sample companies are in line (with few exceptions) with the requirements of International Accounting Stan dard (IAS)-7 or Bangladesh Accounting Standard (BAS)-7. It also proposes some suggestions for improving the presentation of the statement Key words: Cash flow statement, IAS/BAS, Listed Company, Disclosure.Introduction The purpose of a cash flow statement is to provide information on the cash flow from a company’s operating, investing and financing activities to enable the users of its financial statements to evaluate the ability of the company to generate cash and to use the historic cash flows to predict future cash flows. The cash flow information enhances the comparability of the operating performance by various companies, because it eliminates the effects that arise from the use of different accounting treatments for the same transactions and events.The use of cash flow information is gaining importance in the analysis of financial statements (Epstein 1991; Yap 1997; Jones and Widjaja 1998; Previts and Bricker 1994). Cashflow information is considered less open to manipu lation than information on earnings, because it is based on the actual receipt and payment of cash only and not on the accrual and other accounting principles. Rees (1995:75) adds that the cash flow statement can be more informative than the other statements. However, he literature on the cash flow statement indicates that there are grey areas in cash flow reporting that are open to various interpretations (Everingham and Watson 2002). The perceived simplicity of the cash flow statement may therefore create synthetic confidence in the reliability of companies’ cash flow reporting and the comparability of various companies’ cash flow information. The acceptance of IAS-7: The Cash Flow Statement has added a new dimension to the preparation and presentation of financial statements in Bangladesh.This paper is an attempt to investigate into the state of cash flow reporting by the listed Bangladeshi * Lecturers, Department of Business Administration, ASA University Banglades h 210 ASA University Review, Vol. 6 No. 2, July–December, 2012 Textiles and Clothing companies in general. The focus is not on the quality of the reporting of the companies but rather on what the reporting levels are in general. Objectives of the study The major objectives of the study are as follows: 1. to identify the current practice of cash flow statement of Pharmaceutical companies in Bangladesh. 2. o provide present cash flow statement format, structure and reporting on the basis of information provided in the annual reports of the selected listed Pharmaceutical companies in Bangladesh. Methodology of the study The study was conducted in accordance with secondary information obtained from various sources. The overview of standardization of financial reporting and the regulatory framework has been based on laws, regulation, and guideline and also on various published sources of information taken from International Accounting Standard Board (IASB) and Bangladesh Accountin g Standard 7 (BAS 7).A limited survey has also been made covering a total of 12 Pharmaceutical companies’ annual reports (2009) enlisted in Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE). These are selected on the basis of convenience sampling procedure. In order to make the study more revealing it also covers some research articles, textbooks, publications and web sites of various accounting bodies. Limitations of the study 1. Applied non profitability techniques have been used. 2. Due to limitation of the extensive materials, books and previous studies in Bangladesh literature review could not be extensive. 3.This study consists of only 12 listed Pharmaceutical companies due to time and resources constraints. Literature review Cash flow statement: A historical surroundings/background Cash flow Accounting (CFA) was the main system of accounting up to beginning of the 18th century (Watanabe, Izumi: The evolution of Income Accounting in Eighteenth and Nineteent h Century Britain, Osaka University of Economics, Vol. 57, No. 5, January 2007, p. 27-30). Till then, accounting allocation and profit measurement were relatively unimportant; the profit and loss account being used to close off ledger accounts at each period end.However, with the advent of concept and practices of business continuity, periodic measure and statement of financial position began to grow. Thus the basis of cash transaction becomes foundation for the allocation based systems of accounting today. Although there has been a reasonably sustained interest in fund flow statements (based on allocated accounting data) since the beginning of the twenty century, CFA appears to have received little or no support from accountants until the early 1960s.At that time there was little concern over the use of ‘cash flow’ data in the financial analysis- cash flow being interpreted as ‘profit plus depreciation (. Winjum, J. o, 1972). In 1961 AICPA recognized the importan ce of fund statement by publishing Accounting Research Study (ARS) Cash Flow Statement Disclosures in Pharmaceutical Companies 211 NO 2â€Å"Cash flow analysis and fund statements†. Before that, accountants had prepared funds statements primarily as management report. The Accounting Principles Board (APB) responded in October 1963 by issuing APB Opinion NO. : â€Å"the statements of and application of funds†, which recommended that a statement of sources and application of funds be presented on a supplementary basis. Because of the favorable response of the business community to this pronouncement, the APB issued Opinion No. 198: â€Å"Reporting changing in Financial Position† in March 1971. This opinion required that a statement of changing financial position be presented as a basic financial statement and be covered by the auditor’s reports. In 1981 the Financial Accounting Standard Board (FASB) reconsidered fund flow issues as part of the conceptual fr amework project taken in 1976.At this time the FASB decided that the cash flow reporting issues should be considered at the standard level. Subsequent deliberation resulted in Statement of Financial Accounting Standard (SFAS) No. 95: ‘Statement of cash flows’ in Nobember1987 (Weygandt, Kieso, Kimmel 1998: 1936). Fund flow statement Vs Cash flow statement Both fund flow statement and cash flow statement serve as a fundamental parts of the financial statements. In 1961, the AICPA issued ARS No. 2, â€Å"Cash Flow Analysis and the Fund Statements† which recommended that a fund statement covered by auditor’s opinion be included in companies financial reports.According to paragraph 5 of Preface to Statement of International Accounting Standard [approved by the IASC Board in November1982 for publication in January 1983 and supersedes the preface published in January 1975 (amended March 1978)], â€Å"the term ‘financial statements’ covers balance sh eets, income statement or profit and loss accounts, statements of change in financial position, notes and other statements and explanatory materials which are identified as being part of financial statements† (IASC, 2000:32).As per paragraph 7 of framework for the Preparation and Presentation of Financial Statements (approved by IASC Board in April 1989 for publication in July 1989): â€Å"A complete set of financial statement normally includes a balance sheet, an income statements, a statements of change in financial position (which may be presented in a variety of ways, for example as a statement of cash flow or a statement of fund flows) and those notes and other statements and explanatory materials that are an integral part of the financial statements† (IASC : p. 3-44). As per paragraph 4 of the previous IAS 7 (October 1977), statements of change in financial position, the term ‘ funds’ referred to cash, cash and cash equivalents or working capital (IFA C, 1992: p. 813). Funds provided or used in operation of an enterprise should be presented in the statements of changes in financial statement separately from other sources and uses of fund.Unusual items, which are not part of ordinary activities of the enterprise, should be separately disclosed (IASC: Para 21). But many users of financial statements consider current practices of reporting fund flows as confusing because too much information is compressed in the statements of change in financial position, and because no single definition has been established (Mosich and Larsen, 1982; p. 935).In order to develop a conceptual framework for financial accounting and reporting, the FASB issued in December 1980 a discussion memorandum â€Å"reporting Fund flow, Liquidity and Financial Flexibility† which was issued for the following reasons: (1) for assessing future cash flow, and (2) current practices regarding the reporting of funds flow information are not entirely satisfactory. As a result of deliberation, FASB issued SFAS NO. 95 ‘Statements of Cash Flow’ in 1987.The statements require the inclusion of statements of Cash Flows rather than a statement of Change in Financial position when issuing a complete set of financial statements 212 ASA University Review, Vol. 6 No. 2, July–December, 2012 which was made effective for annual periods ending after July 15, 1988. The major requirements of the statements are of the following two areas: Basis of Presentation: The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents.Classification of cash flows: Cash flows are to be classified according to operating, investing and financing activities. The basis of such classification is derived from the financial theory, which state that the enterprise derives the cash used for investing activities and settlement of outstanding financial obligation in an accounting period from internal and external s ources. Internal cash sources emanate from the net cash generated from current operation and perhaps disinvesting and depletion of cash resources at the start of the period.External cash sources come from financing activities such as borrowing and receiving cash from the sale of equity shares to existing and new shareholders (Wallace et,al). Benefits of Cash Flow Information – The information in a cash flow statement helps investors, creditors, and others to assess the following aspects of the firm’s financial position. – Such statements serve as a mechanism for predicting the ability to generate future cash flows for the investors, creditors and others. – This enables managers or management to plan coordinate and control financial operation in an effective manner. It gives an indication of the relationship between profitability and cash generating ability thus of the quality of the profit earned. – It furnishes information to the management regard ing the entities’ ability to pay dividend and meet obligations. – Analyst and other users of financial information often, formally or informally, develop models to assess and compare the present value of the future cash flow of entities. Historical cash flow statements could be useful to check the accuracy of past assessment (ACCA Text book part 2. P. 324). It is free from manipulation and is not affected by subjective judgments or by accounting policies. – Such a statement dictates situations when a business has made huge profit but has run out money or it has sustained loss but has enough cash availability. – The extent of cash generated from operational activity and external finance in order to meet capital, tax, and dividend requirements can be obtained from such statements (Lee, T. A: 1972:27-36). – It aids in the evaluation of risk, which includes both the expected variability of future return and probability of insolvency or bankruptcy ( Hen drickson, Eldom.S, 1982: 237). – Such statements reveal the capability of an enterprise to pay its short obligation as and when due to the lenders. – A cash flow statement in conjunction with a balance sheet provides information on liquidity, viability, and adaptability. The balance sheet is often used to obtain information on liquidity, but the information is rather incomplete for this purpose as the balance sheet is prepared at a particular point of time. Cash Flow Statement Disclosures in Pharmaceutical Companies 213 It may assists users of financial statements in making judgments on the amounts, timing and degree of certainty of future cash flows. – This statement provides information that is useful in checking the accuracy of past assessment of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing price (IAS 7: Para 3 & 4). – Information on cash flows classified by three groups of activ ities (Operating, investing and financing) that allow users to assess the impact of those activities on the financial position of the enterprise and the amount of its cash and cash equivalents.This information may also be to evaluate the relationship among those activities (IAS 7: Para 11). – This statement is of special importance in assessing future cash flows, quality of income operating capability, financial flexibly and liquidity, and information on financing and investing activities. Using cash flows from operating activities from the cash flow statements, different ratios such as liquidity, ratio, solvency ratio, and profitability ratios can also be calculated to evaluate an enterprise’s liquidity, solvency, and profitability. Aziz uddin and Bala, 2001: p. 14) Overview of Cash flow statement The cash flow statement explains the changes that have occurred in the company’s cash and cash equivalents during the year by classifying the cash flows in its operat ing, investing and financing activities. The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. The classification is done in a way that is most appropriate to the company’s business.The following are the definitions of the components of the cash flow statement: Cash: cash on hand and demand deposits Cash equivalents: short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Operating activities: the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities Investing activities: the acquisition and disposal of long-term assets and other investments not included in cash equivalents.Financing activities: activities that result in changes in the size and composition of the equity capital and borrowings of the enterprise (Epstein, p. 93). Objective and Scope of IAS 7 Information about the cash flow of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decision taken by users requires an evaluation of the ability of an enterprise to generate cash and cash equivalents and timing and certainty of their generation.The objective of IAS 7 is to require the provision of information about the historical change in cash and cash equivalents of an enterprise by means of a cash flow statement that classifies cash flows during the period from operating, investing and financing activities. An enterprise should prepare a cash flow statement in accordance with the requirements of IAS 7 and should present it as an integral part of its financial statements for each period for which financial statements are prepared.Users of an enterprise’s financial statements are interest ed in how the enterprise generates and uses cash and cash equivalents. This is the case regardless of the nature of the enterprise activities and irrespective of whether cash can be viewed 214 ASA University Review, Vol. 6 No. 2, July–December, 2012 as the product of the enterprise, as may be the case with a financial institution. Enterprises need cash for the same reason however different their principal revenue- producing activities might be.They need cash to conduct their operations, to pay their obligations and to provide return to the investors. Accordingly this standard requires all enterprises to present a cash flow (Para 1 & 3). Presentation of Cash flow statement under IAS 7 Cash and cash equivalent: The definition of cash and cash equivalent are central to the preparation and interpretation of cash flow statements. Cash consists of cash in hand and demand deposits, coins and notes of an organization, etc. In our country deposits in postal accounts may be termed as c ash (Cooper and Ijiri, 1984: 88; Ghosh, 2001).Cash equivalents are short-term, highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in value. According to the definitions of paragraph 6 of IAS 7 cash comprises cash in hand and demand deposits; usually ‘cash on hand’ includes currency, notes, and coin in the cash box of the enterprise. It also includes prize bond, negotiable money orders, postal orders, and under posited checks, bank drafts or pay- order.Demand deposits refer to deposits in checking accounts in banks and other financial institutions that may be withdrawn without notice usually subject to deduction of outstanding check. Thus cash equivalents – 1. are short-term investments but the ‘term’ ‘short’ not clearly specified, although a period of three months and less is suggested to be taken as short term period. 2. are highly liquid investments. Here ‘liquid’ means having in a situation where cash equivalents are available in sufficient amount to meet obligation of payments. . are investments that are both: (a) readily convertible, to known amounts of cash and (b) subject to an insignificant risk of change in value. According to SFAC No. 95, the risk categorically refers to risk of change in interest rate. The short-term investments are so near their maturity that they represent insignificant risk of changes in interest rate. Examples include treasury bills, commercial papers, and money market funds purchased with cash that is in excess of immediate needs.However, although by definition, cash equivalents refer to short term highly liquid investments, they are usually held for the purpose of meeting short term cash commitments rather than for other purpose. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to insignificant risk of change in value. Therefore an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months and less from the date of acquisition. Equity nvestments are excluded from the cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred share acquired within a short period of their maturity and with a specified redemption date (Para 7). Cash Flow Statement Disclosures in Pharmaceutical Companies 215 Preparation of Cash flow statements IAS 7 requires cash flows to be classified into operating, investing, and financing activities. Example of cash flows by category Operating Activities Inflows Receipts from customers Outflows Payments to suppliersAdvance deposits from customers Wages and salaries to employees Income tax refunds Income tax payments Interest received on customers’ notes or Other tax payments accounts Dividends and interest received from Interest paid on bank debt or bonds outstanding and inve stments and included in determining net included in determining net income income Investing Activities Cash received from sale of capital assets Payments for purchase of capital assets Cash from sale of debt or equity investments Cash flows capitalized as intangible assets, such as:  · development costs  · start-up costs  · capitalized interest  · exploration Costs Collection of principal on loans to others Purchase of debt or equity securities of others Interest and dividends received on investments Loans extended to others and not included in determining net income Financing Activities Net proceed of issuing debt or equity securities Payment of principal on bonds or bank loans Cash proceeds received from bank loans Purchase of the entity’s own shares Interest paid on bank debt or bonds outstanding and not included in determining net income Dividends paid to shareholders Variations in Reporting activities for Cash flows A. Operating or Financing activities Transactio ns with different categories included in cash flows are classified in a different manner. According to IAS 7, Para 12, â€Å"A single transaction may include cash flows that are classified differently.For example, when the cash repayment of a loan includes both interest and capital the interest element may be classified as operating activities and the capital amount is classified as financing activities†. B. Operating or investing and financing activities Some cash flows may be classified as arising from any activities such as ‘interest’, ‘dividend’ ‘income tax’. The detailed provisions of these types are as follows. 216 ASA University Review, Vol. 6 No. 2, July–December, 2012 Interest: a. For a financial institution, interest paid and interest received are usually classified as operating cash flows (para 33). b. For other enterprise, interest paid and interest received may be classified as operating cash flows because they enter into the determination of net profit or loss.Alternatively, interest paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Interest received may be classified as investing cash flows, because they are returns on investments (para 33). Dividend: a. For a financial institution, dividends received are usually classified as operating cash flow (Para 33). b. For other enterprise, dividends received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively dividend received may be classified as investing cash flows, because they are returns on investments (para 33). c. Dividend paid may be classified as financing cash flows, because they are costs of obtaining financial resources.Alternatively dividend paid may be classified as component of cash flows from operating activities in order to assist users to determine the ability of an enterprise to pay dividend out of operating c ash flows (para 34). Income tax: a. Taxes on income arise on a transaction that gives to the cash flows that are classified as operating, investing, and financing activities in cash flow statement. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transactions. Therefore taxes paid are usually classified as cash flows from operating activities.However, often it is practicable to identify the tax cash flow within individual transaction that gives rise to cash flows that are classified as investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed (Para 36). In the light of SFAS 95, â€Å"Transaction that enter into the determination of net income† are defined as operating activities and hence, interest re ceived or paid, dividend received and taxes on income are rigidly treated to arise from operating activities. Dividend to stakeholders are treated as cash outflows classified as financing activities (Keiso and Weygandt, 1998: 1275-76) Cash flow statement Practices in BangladeshRegulatory Framework, in the eyes of the Companies Act 1994 (Act no. 18 of 1994): According to Section 183 of the Companies’ Act 1994 (which came into effect from 1 January 1995), a company is required to present balance sheet, profit and loss account (income and expenditure account, in case of non profit companies). Under section 185, the balance sheet and the income statement have to be prepared according to the forms set out in Part –1 and Part –2 of Schedule XI respectively under which information on consecutive two years (concerned year and Cash Flow Statement Disclosures in Pharmaceutical Companies 217 preceding year) are to be provided.However according to note (g) of the general in struction for preparation of balance sheet (given in part –1 of schedule XI after the horizontal format of the balance sheet), â€Å"a statement of change in financial position shall be included as an integral part of the financial statements, and shall be presented for each period for which the profit and loss account is prepared†. However no specific format of cash flow statement has been prescribed in Companies Act 1994. In the light of the Security and Exchange Rule 1987 (S. R. O No. 237-l/87 dated on 28 September 1987): Under the provision of rule 12 (1) of the Securities and Exchanges Rules (SER) 1987(amended by the section notification No.SEC/ Section 7/SER/03/132 dated 22 october1997 published in the official gazette on 29 December 1997), the annual report to be furnished by an issuer of listed security shall include â€Å"a balance sheet, profit and loss account, cash flow statement and notes to the accounts collectively hereinafter referred to as the financi al statement’. In the part III of the Schedule of the SER 1987, issues relating to interest paid on short-term borrowing, interest and dividend received income taxes are clearly guidelined. For example, interest paid on short-term borrowing shall be a cash outflow under operating activities; ‘interest and dividend received’ shall be a cash inflow under investing activities. And ‘interest paid on long term borrowing’ and ‘dividend paid’ shall be a cash outflow under financing activities.Under paragraph 35-36, ‘taxes on income’ should be treated as operating cash outflow unless they can be identified in financing and investing activities. Findings of the study To know the extent of cash flows statement reporting practices by Pharmaceutical companies, a survey has been conducted covering twelve annual reports (2009) (For detailed the name of the companies see Appendix-1). The major findings of the study are given below in terms of general variations in reporting and voluntary disclosure. General findings It includes the current format and structure of cash flow statement and the extent of compliance of IAS-7, followed by sample Pharmaceutical Companies in Bangladesh. All the sample companies prepare cash flow statement as required by IAS-7/BAS 7 adopted by the Institute of Chartered Accountant of Bangladesh and present it as an integral part of the financial statements. Notes to cash flow statement have been presented as part of the financial statements in case of all the sample companies.  · The sample companies prepare cash flow statement in vertical form and shows figure of cash flows of the current year and the previous year.  · All the sample companies’ cash flow statement contains a classification of operational, investing, and financing activities.  · The sample companies did not illustrate the policy dopted in determining the formulation of cash and cash equivalents although this is r equired by paragraph 36 of IAS 7. 218 ASA University Review, Vol. 6 No. 2, July–December, 2012 Variation in Reporting Another objective of the survey was to determine which alternatives, permitted by IAS-7, are used most in practice by Bangladeshi pharmaceutical companies. It is found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. The results are set out in table 1.Table-1 Variations in reporting [Cash flow statement (CFS)] Factors 1 Notes to CFS Options Separately, following the CFS Part of the notes to the financial statements Incorporated in the CFS Total Direct method Indirect method Total Operating activities or no interest Financing Investing activities Total Financing activities or no dividends Operating activities Investing activities Total Part of accounti ng policy note Nothing disclosed Total Operating activities or no tax Financing activities Investing activities Total Number of companies 0 12 0 12 12 0 12 12 0 0 12 12 0 0 12 12 0 12 12 0 0 12 2 Operating activities 3 Interest received and Interest paid 4 Dividend received and Dividend paid 5 Definition of cash and cash equivalents 6 Income tax Notes to table 1  · Refer to point 2 of Table 1.According to IAS-7 and SEC Rule 1987, the enterprises are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows which is not available under the indirect method. All the sample companies followed the direct method in reporting operating cash flows. One company (Pharmaceutical Mithun Knitting & Dyeing Ltd. ) discloses cash flows from operating activities under indirect method in notes of financial statements as additional information. Cash Flow Statement Disclosures in Pharma ceutical Companies  ·  · 219 Refer to points 3 & 4 of Table 1.All the companies studied have shown ‘interest received and paid’ under operating activities and ‘interest paid on long term borrowing’ and ‘dividend paid’ under financing activities. Refer to points 5 & 6 of Table 1. All the companies studied have shown â€Å"definition of cash and cash equivalents† in the notes of accounting policy and â€Å"income tax† under operating activities. Voluntary disclosure The survey also included an examination of any additional information that is disclosed regarding the company’s cash flow which is not required by IAS-7, but which may be helpful to the user. For example, separate disclosure of cash flows increases operating capacity and cash flows that maintain operating capacity, disclosure of segmental cash flows, cash flow per share etc.The survey found no company to disclose such additional voluntary information in its ca sh flow statement. Conclusion and Recommendation A materially misstated cash flow statement, whether it is in terms of incorrect classification in the categories or numerical accuracy, can be misleading to the user and can lead to wrong decisions taken by the users of the statement. The survey has revealed that although sample companies prepare cash flow statement according to International Accounting Standard-7 (BAS-7), there is also a degree of non-compliance. It is, however, found that there are not many differences between companies in their reporting of cash flow information.This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. To make cash flow statement more informative and useful for users, the companies should disclose additional voluntary information such as cash flow per share in their cash flow statements. Items consisting of cash flows from operating, investing a nd financing activities should also be clarified in the notes of the financial statements. Due to the limited scope of the present study, a large number of research issues have not been attempted but are identified in the course of the study.Disclosure practices of additional items other than operating, investing and financing activities, disclosure practices differences between listed and unlisted companies, disclosure practices differences between financial and other institutions are some such potential issues for future research. 220 ASA University Review, Vol. 6 No. 2, July–December, 2012 References Annual Reports of Sample Pharmaceutical Companies Listed in Dhaka Stock Exchange and Chittagong Stock Exchange 2009. Aziz Uddin, A. B. M and Bala. , S. K. ( 2001), â€Å"Cash Flow Reporting in Bangladesh†, The Cost & Management, Nov- Dec. ICMAB, p. 13. FASB Discussion Memorandum (1980), Reporting Funds Flow, Liquidity and Financial Flexibility, FASB, Stanford. Thomas H. Beechy. Joan E. D. Conrod, Intermediate Accounting, second Edition, Chpter 5, Exhibit 5-1 pp. 91 Ghosh, Santi N. (2001),â€Å"Workshop Material on IAS # 7 : Cash Flow Statements† compiled under the Institute of Chartered Accountants of Bangladesh (ICAB)Project, Development of Accounting and Auditing Standards in Bangladesh, The World Bank. Government of Bangladesh (GOB) (1994), The Companies Act 1994 (Act No. 18 of 1994). Gup, B. E. & Samson, W. D. 1993. An analysis of patterns from the statement of cash flows. Financial Practice & Education, 3(2):73-79. Hendrickson, Eldom. S(1982), Accounting Theory, Richard D. Irwin, Inc. , Illinois, p. 236. Hertenstein, J. & McKinnon, S. 1997. Solving the puzzle of the cash flow statement. Business Horizons, 40(1):69-76.International Accounting Standards Committee (IASC) (2000), International Accounting Standards 2000 International Accounting Standards Committee, London, â€Å"International Accounting Standard IAS 7 (revised 1992): Cash Flow Statements† in pp. 139165. International Federation of Accounting (IFAC) (1992), IFAC Handbook 1992: Technical Pronouncements (New York: IFAC). â€Å"IAS 7 (October 1977): Statement of Changes in Financial Position† in pp. 812- 816. Khan, M. H. & Akter, M. S. & Ghosh, S. K (2005), â€Å"Cash Flow Statement Disclosures: A Study of Banking Companies in Bangladesh†. Available at www. pcte. edu. in/site/OJMR/Finance/cashflow. pdf Keiso, Donald, E. and Jerry. J.Weygandt (1998), Intermediate Accounting, John Wiley & Sons, Inc. New York, 9th Edition, pp. 1275-76. Lee, T. A. 1982. Cash flow accounting and the allocation problem. Journal of Business Finance & Accounting, 9(3):341-352. Lee, T. A (1972), â€Å"A Case for Cash Flow Reporting†, Journal of Business Finance, Vol. 4, No. 2, pp. 27-36 as quoted in Studies of Accounting Theory, Steyn, B. W. & Hamman, W. D. 2003. Cash flow reporting: are listed companies complying with AC 118? Meditari, 11:167-180. Weyg andt, Kieso, Kimmel, Accounting Principles, 9th edition, John, Wilely and Sons, Inc, pp. 732-733 Wallace, R. S. O. and Choudhury, M. S. I. And Pendelbary, M. 1997), â€Å"Cash Flow Statements: An International Comparison of Regulatory Positions†, The International Journal of Accounting, Vol. 32, No, 1, pp. 1-22 Cash Flow Statement Disclosures in Pharmaceutical Companies 221 Appendix-1 List of the twelve Pharmaceutical companies studied. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. GlaxcoSmithKline Bangladesh Limited (2009) The IBN SINA Pharmaceutical Industry Ltd. (2009) BEXIMCO PHARMACEUTICAL LTD. (2009) ORION INFUSION LTD. (2009) ACI Formulation Limited (2009) Ambee Pharmaceutical Limited (2009) Square Pharmaceutical Ltd. (2009) Libra Infusions Limited (2009) BEACOM Pharmaceuticals Limited (2009) Rahman Chemicals Limited (2009) Renata Limited (2009) Therapeutics (Bangladesh) Limited (2009)

A Midsummer Night’s Dream Character Descriptions

A Midsummer Night’s Dream Character Descriptions In William Shakespeares comedy A Midsummer Night’s Dream, characters make countless failed attempts to control fate. Many of the male characters, including Egeus, Oberon, and Theseus, are insecure and characterized by a need for female obedience. The female characters also display insecurity, but resist obeying their male counterparts. These differences emphasize the plays central theme of order versus chaos. Hermia Hermia is a feisty, confident young woman from Athens. She is in love with a man named Lysander, but her father, Egeus, commands her to marry Demetrius instead. Hermia refuses, confidently opposing her father. Despite her self-possession, Hermia is still affected by the whims of fate during the play. Notably, Hermia loses her confidence when Lysander, who is bewitched by a love potion, abandons her in favor of her friend Helena. Hermia also has insecurities, particularly her short stature in contrast to the taller Helena. At one point, she becomes so jealous that she challenges Helena to a fight. Nevertheless, Hermia shows respect for the rules of propriety, as when she insists that her beloved, Lysander, sleep apart from her. Helena Helena is a young woman from Athens and a friend of Hermia. She was betrothed to Demetrius until he left her for Hermia, and she remains desperately in love with him. During the play, both Demetrius and Lysander fall in love with Helena as a result of the love potion. This event reveals the depth of Helena’s inferiority complex. Helena cannot believe both men are actually in love with her; instead, she assumes they are mocking her. When Hermia challenges Helena to a fight, Helena implies that her own fearfulness is an attractive maidenly attribute; however, she also admits that she inhabits a stereotypically masculine role by pursuing Demetrius. Like Hermia, Helena is aware of proprietys rules but willing to break them in order to achieve her romantic goals. Lysander Lysander is a young man from Athens who is in love with Hermia at the start of the play. Egeus, Hermias father, accuses Lysander of â€Å"bewitching the bosom of [his] child† and ignoring that Hermia is betrothed to another man. Despite Lysanders alleged devotion to Hermia, he is no match for Pucks magic love potion. Puck accidentally applies the potion to Lysanders eyes, and as a result Lysander abandons his original love and falls in love with Helena. Lysander is eager to prove himself for Helena and is willing to duel Demetrius for her love. Demetrius Demetrius, a young man from Athens, was previously betrothed to Helena but abandoned her in order to pursue Hermia. He can be brash, rude, and even violent, as when he insults and threatens Helena and provokes Lysander into a duel. Demetrius did originally love Helena, and by the end of the play, he loves her once again, resulting in a harmonious ending. However, it is notable that Demetrius love is rekindled only by magic. Puck Puck is Oberon’s mischievous and merry jester. Technically, he is Oberon’s servant, but he is both unable and unwilling to obey his master. Puck represents the forces of chaos and disorder, challenging the ability of humans and fairies to enact their will. Indeed, Puck himself is no match for the force of chaos. His attempt to use a magic love potion to help Hermia, Helena, Demetrius, and Lysander achieve romantic harmony leads to the central misunderstandings of the play. When he tries to undo his mistake, he causes even greater chaos. Pucks failed attempts to control fate bring about much of the action of the play. Oberon Oberon is the king of the fairies. After witnessing Demetrius’ poor treatment of Helena, Oberon orders Puck to repair the situation through the use of a love potion. In this way, Oberon shows kindness, but he is . He demands obedience from his wife, Titania, and he expresses furious jealousy over Titanias adoption of and love for a young changeling boy. When Titania refuses to give up the boy, Oberon orders Puck to make Titania fall in love with an animal- all because he wishes to embarrass Titania into obedience. Thus, Oberon shows himself to be vulnerable to the same insecurities that provoke the human characters into action. Titania Titania is the queen of the fairies. She recently returned from a trip to India, where she adopted a young changeling boy whose mother died in childbirth. Titania adores the boy and lavishes attention on him, which makes Oberon jealous. When Oberon orders Titania to give up the boy, she refuses, but she is no match for the magic love spell that makes her falls in love with the donkey-headed Bottom. Although we do not witness Titanias eventual decision to hand over the boy, Oberon reports that Titania did so. Theseus Theseus is the king of Athens and a force of order and justice. At the beginning of the play, Theseus recalls his defeat of the Amazons, a society of warlike women who traditionally represent a threat to patriarchal society. Theseus takes pride in his strength. He tells Queen Hippolyta of the Amazons that he â€Å"woo’d [her] with the sword,† erasing Hippolytas claim to masculine power. Theseus only appears at the beginning and end of the play; however, as king of Athens, he is the counterpart of Oberon, reinforcing the contrast between human and fairy, reason and emotion, and ultimately, order and chaos. This balance is investigated and critiqued throughout the play. Hippolyta Hippolyta is the queen of the Amazons and Theseus’ bride. The Amazons are a powerful tribe led by fearsome women warriors, and as their queen, Hippolyta represents a threat to the patriarchal society of Athens. When we first meet Hippolyta, the Amazons have been defeated by Theseus, and the play begins with the marriage of Theseus and Hippolyta, an event that represents the victory of order (patriarchal society) over chaos (the Amazons). However, that sense of order is immediately challenged by Hermia’s subsequent disobedience to her father. Egeus Egeus is Hermia’s father. At the start of the play, Egeus is enraged that his daughter will not obey his wishes to marry Demetrius. He turns to King Theseus, encouraging Theseus to invoke the law that a daughter must marry her father’s choice of husband, at penalty of death. Egeus is a demanding father who prioritizes his daughters obedience over his own life. Like many of the plays other characters, Egeus insecurities drive the action of the play. He attempts to connect his perhaps uncontrollable emotions with the orderliness of law, but this reliance on law makes him an inhumane father. Bottom Perhaps the most foolish of the players, Nick Bottom gets wrapped up in the drama between Oberon and Titania. Puck chooses Bottom as the object of Titanias magic-induced love, as per Oberon’s order that she fall in love with an animal of the forest to embarrass her into obedience. Puck mischievously turns his head into that of a donkey, as he decides Bottom’s name alludes to an ass. Players The group of traveling players includes Peter Quince, Nick Bottom, Francis Flute, Robin Starveling, Tom Snout, and Snug. They rehearse the play Pyramus and Thisbe in the woods outside Athens, hoping to perform it for the king’s upcoming wedding. At the end of the play, they give the performance, but they are so foolish and their performance so absurd that the tragedy ends up coming off as a comedy.

Using Two Spanish Verbs for Cleaning, Lavar and Limpiar

Using Two Spanish Verbs for Cleaning, Lavar and Limpiar Lavar and limpiar are Spanish verbs meaning to clean, and while theyre sometimes interchangeable, theyre often used in different ways. How To Use Lavar When talking about the body or things associated with the body, particularly clothing, lavar is the verb of choice. One way to remember this is to notice that lavar comes from the same Latin root as does the English word lavatory, sometimes called a washroom. Indeed, one way of thinking about lavar is as a synonym for to wash. La forma en que lavas tu cabello es muy importante para mantenerlo sano. (The way in which you wash your hair is very important for keeping it healthy.)Los profesionales de salud piensan que se lavan las manos mejor y con ms frecuencia de lo que realmente hacen. (Health professionals believe they clean their hands better and more often than they really do.) ¡Odio cuando me lavo la cara y me entra agua por la manga! (I hate it when Im washing my face and water gets up my sleeve!)Si lava las camisas a mano, nunca escobille cuellos y puà ±os. (If you wash shirts by hand, never use a brush on the collars and cuffs.)Los vaqueros debemos lavarlos siempre al revà ©s. (Jeans should always be washed inside-out.)Lava (or limpia) tus dientes despuà ©s de cada comida. (Brush your teeth after each meal.) Because lavar is used when referring to the laundering of clothes, in an adaptation from English similar to a calque, the word also is used to refer to the laundering of money: Se acusa al ex presidente de ser el jefe de una asociacià ³n ilà ­cita que lava dinero. The former president is accused of being the head of an illegal group that launders money. Lavar is often used in situations where water is used in cleaning (although limpiar can sometimes be used too): Hoy a la tarde pensaba lavar el coche. (This afternoon I was thinking about washing my car.)Las verduras eran lavadas y sumergidas en agua muy frà ­a. (The vegetables were washed and placed in very cold water.)No cometas el error de usar jabà ³n de lavar platos. (Dont make the mistake of using dishwashing soap.) Lavar is sometimes used in references to the process of erosion: La erosià ³n lavà ³ la roca sedimentaria, exponiendo el granito. The erosion washed away the sedimentary rock, exposing the granite. Finally, the limpia form of limpiar can be used to form compound words: limpiabarros (boot cleaner), limpiabotas (shoe cleaner), limpiametales (metal polish), limpiamuebles (furniture polish), limpiavidrios (window cleaner). How To Use Limpiar Limpiar, which is derived from the adjective for clean, limpio, can be used in most other situations to mean to clean: Limpiamos absolutamente todo con este producto. (We clean absolutely everything with this product.)Te limpiamos tu casa en 15 minutes. (We clean your house for you in 15 minutes.)Ms de 30 estudiantes limpiaron la zona. (More than 30 students cleaned up the area.)Limpià © el ordenador y se fue el problema. (I cleaned the computer and the problem went away.) ¿Cà ³mo limpias el filtro de partà ­culas en tu Volkswagen? (How do you clean the particulate filter in your Volkswagen?) Limpar can be used to mean to clean or to clean up in a figurative sense: No es difà ­cil limpiar su PC de spyware y malware. (Its not difficult to rid your PC of spyware and malware.)El gobierno desea limpiar el deporte con una nueva ley. (The government wants to clean up the sport with a new law.) Limpiar is also used to refer to the removal of undesired parts from a fish: Limpiar el salmà ³n retirndole la piel, la grasa y las espinas. (Clean the salmon by removing the skin, the fat and the bones.) The lava form of lavar is used to form various compound words: lavacoches (car wash), lavamanos (sink for washing hands), lavapelo (a beauticians chair for washing hair), lavarropas (washing machine), lavavajillas (dishwasher, dishwashing soap). Other Verbs for Cleaning Lavar and limpiar are by far the most common verbs for to clean, at least two others are used in certain circumstances: Ordenar can be used when the emphasis in putting things in order. Cada abril ordeno el garaje. (Every April I clean the garage.)Purificar, a cognate of purify, is sometimes used when the emphasis is on removing impurities. Mi amiga usa la crema cara para purificar la cara. (My friend uses the expensive cream to clean her face.) Key Takeaways Lavar is often used when talking about cleaning the body or clothing, or when the cleaning involves washing with water.Limpiar is used for most other situations as the equivalent of to clean.The conjugated forms lava and limpia are frequently used to form compound words.

Presentar moción para reabrir un caso de deportación

Presentar mocià ³n para reabrir un caso de deportacià ³n La mocià ³n para reabrir un caso es una posibilidad que las leyes de inmigracià ³n permiten para luchar una orden de deportacià ³n en circunstancias concretà ­simas. Requisitos previos para poder presentar una mocià ³n para reabrir un caso Tiene que haber una orden de deportacià ³n.El extranjero contra el que se ordena la deportacià ³n tiene que estar presente en Estados Unidos. Si deja el paà ­s, voluntariamente o forzosamente, la mocià ³n se considera abandonada. Tampoco aplica si el extranjero salià ³ de Estados Unidos y despuà ©s regresà ³ ilegalmente.  ¿Cules son las circunstancias que permiten que pueda presentarse una mocià ³n para reabrir un caso? Para que una mocià ³n para reabrir un caso ya sentenciado y que acabà ³ con un orden de deportacià ³n sea admitida debe alegarse: a) ha habido un cambio en la ley o pueden aplicarse argumentos legales que no se tuvieron en cuenta b) no se tuvieron en consideracià ³n ciertos aspectos del caso. Como ejemplos, aunque hay ms, pueden nombrarse: Cuando se puede alegar circunstancias como tener derecho a una green card por matrimonio con un ciudadano americano o residente, empleo, TPS, etc.Cuando se aprueba una ley de inmigracià ³n que favorecerà ­a al extranjero.Cuando el abogado que defendià ³ al extranjero en el caso de deportacià ³n no fue profesional y no tuvo en cuenta plazos, notificaciones, argumentos legales, etc.  ¿Cul es el plazo para presentar una mocià ³n para reabrir? El plazo es de 30 dà ­as pero se computa de manera diferente si la decisià ³n de la deportacià ³n procede de un juez de inmigracià ³n o del tribunal de apelaciones (BIA, por sus siglas en inglà ©s). En casos especiales en los que la deportacià ³n se ordenà ³ in abstentia, es decir, sin que el extranjero afectado estuviese presente, podrà ­a reabrise el caso incluso aà ±os ms tarde si se puede probar que no se enterà ³ de que tuviese en su contra esa orden de deportacià ³n y que no fue su culpa la razà ³n por la que no acudià ³ a la vista en la que se ordenà ³ su expulsià ³n del paà ­s. Por ejemplo, si puede demostrar que nunca recibià ³ la citacià ³n, o que estaba muy enfermo y por esa razà ³n no acudià ³. Por ejemplo, hay personas que llevan aà ±os en Estados Unidos como indocumentadas y sin enterarse que tienen en su contra una orden de deportacià ³n. Y puede que algunos de ellos con el paso de los aà ±os se casen con un ciudadano o con un residente y podrà ­an tener abierta la puerta a obtener una tarjeta de residencia por matrimonio. En estos casos habrà ­a que considerar muy seriamente con un abogado de inmigracià ³n si es posible reabrir el caso de la orden de deportacià ³n de la que durante aà ±os no supieron ni que existà ­a. En todo caso, estos asuntos son delicadà ­simos y antes de hacer nada, presentar escritos o acudir a una oficina de inmigracià ³n es muy recomendable obtener buen consejo legal especà ­fico para el caso de cada uno y averigà ºar si hay o no una orden de deportacià ³n en contra.  ¿Cà ³mo se solicita una mocià ³n para reabrir un caso? Con el formulario del Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s) con el nà ºmero I-290B. El arancel por este servicio es de $630. Para asegurarse de que el USCIS ha recibido la documentacià ³n dentro de plazo puede solicitarse ese servicio. Consecuencias Es muy importante entender que la presentacià ³n dentro de plazo de una mocià ³n para reabrir un caso no paraliza la orden de deportacià ³n, que sigue su curso. Excepto que asà ­ lo decida el juez de inmigracià ³n. Lo que sà ­ la paraliza es una apelacià ³n. Nada impide presentarla junto con la mocià ³n.  ¿Quà © pasa si no se tiene razà ³n? Sà ³lo en algunos casos es posible apelar la desestimacià ³n de una mocià ³n para reabrir.    ¿Se puede suspender temporalmente la deportacià ³n? Si se han agotado todos los caminos para luchar contra una orden de deportacià ³n y es necesario ms tiempo por razones personales graves y justificadas entonces es posible solicitar una suspensià ³n o aplazamiento temporal de la deportacià ³n. Es lo que se conoce en inglà ©s como stay of deportation or removal.

None Essay Example | Topics and Well Written Essays - 1500 words - 6

None - Essay Example Similarly, the same theme is portrayed in Elizabeth’s fiction; â€Å"No One’s a Mystery† in the form of boredom. Persistence of boredom in the characters’ lives results to desperation. The old man and the older waiter tend to find nothing satisfactory in life while according to Elizabeth; Jack seems to no longer value his marriage life as it has become extremely predictable and monotonous. Life seems to have lost its meaning from all spheres; religion is described as nothing giving people no place to take refuge. The characters try to find places or things where they can forget about the boredom, but these sanctuaries seem only to last for a short while. In A well-lighted room, time limits the duration in which the old man and the waiter can stay in the well-lighted clean cafà © because the restaurant will eventually be closed (8). Time is also highlighted by Tallent. Jack gives his young lover a five-year diary (10; par. 1). This desribes the limited tim e their romance might last. Jack is bored with his wife and tries to find some happiness in the relationship with an 18-year-old woman. He seems convinced that the relationship won’t last even to the second year yet ironically he gives his girlfriend a five-year diary. In both stories, the characters seem to have found something that they get comfort from, but only for a short time. Ernest description of the theme of despair is apparent to the reader because his two characters tend to be experiencing the same emptiness (Becnel and Bloom 148). Alternatively, alcoholism features in both stories. The old man in a clean well- lighted room is a good customer at the cafà ©, and he is always the last customer to leave the cafà ©. Similarly, Jack is an alcoholic as implied from the tequila they have been drinking with the girlfriend (Tallent 10). Loneliness and unhappiness tend to be the main course of the alcoholic tendencies of both

Black Stork Essay Example | Topics and Well Written Essays - 1000 words

Black Stork - Essay Example It was the belief of those that ascribed to this type of world view that such a human was possible and the only thing that was stopping the further evolution of mankind was societal constructs of mercy and value towards all life equally. The proponents of the eugenics movement, Dr. Harry J. Haiselden himself a member, advocated for a more direct approach towards achieving this particular interpretation of Darwin’s theories (Pernick, 1996). The rational for this particular worldview was not formed from a state of mind that espoused hatred, malice, or contempt for human life; instead, the proponents of eugenics sought to create an idealistic world in which society would no longer be plagued by disease, and genetic disorders – a world in which a superhuman would eventually emerge. As such, opponents to the eugenics movement quickly crystallized around the belief and notion that all human life was sacred and it was not for the doctor/attending physician or anyone else for t hat matter to deem what life was not worthy of being saved through his own inaction allow an infant to die (Voluntary Euthanasia, 1932). As such, in 1919 a silent movie entitled Black Stork began to be shown in the then rare theaters. The movie was concentric around the actions/inactions of Dr. Harry J. Haiselden which led to the deaths of many infants the doctor deemed unworthy of life. Although this name is not likely to ring any bells currently, this was a medical doctor whose exploits were the thing of tabloid newspapers at the time. Due to the fact that Dr. Haiselden was a strong proponent of eugenics he was known to withhold treatment from certain infants that when born required immediate surgical procedures to ensure their continued longevity. As such, Dr. Haiselden was known to withhold theses procedures deeming it as a mercy to the child and to society to prevent them from being a drain on their parents and the society at large. As such, the movie displayed in detail the pr ocess through which the doctor would make these determinations as well as the graphic display of the corpses of the dead and dying infant with its own mother. This practice alone caused the film to have to be edited on a number of occasions in order to tone down the graphic displays of death and dying that were presented to the audience (CITE). The idea of eugenics, coupled with the fact that many in society were willing to carry to an ultimate end the theory of natural selection (aided by human hands) and survival of the fittest, meant that a term was brought into the lexicon of the medical community and society at large in a new and revamped way. The term itself, â€Å"Euthanasia† had previously had a much different meaning; however, due to the exploits of individuals such as Doctor Haiselden, the meaning grew from â€Å"efforts to ease the sufferings of the dying without hastening their death" to â€Å"actively or inactively ending life in an effort to end suffering† (Capron, 1974). As such, the term greatly progressed from what was its original meaning. Furthermore, the movement was presented to society in ways that they could no longer ignore the implications that such practices brought along with them. It is interesting to theorize what would have happened with eugenics and euthanasia had Hitler not risen to power in Germany during the early 1930’s (Benzenho?fer, 2010). Due to the Third Reich’s belief that racial superiority was the best model

Wheelchair regulation Coursework Example | Topics and Well Written Essays - 500 words

Wheelchair regulation - Coursework Example The manual wheelchairs rely on the attendant so that the can move and they do not use electricity. The other two classes are powered by electricity. Class two of invalid carriages consist of mobility scooters and powered wheelchairs that are designed to be used on pavements with a maximum speed limit of 6 km/h (8 mph). Class three powered wheelchairs and mobility scooters of invalid have a maximum speed limit of (12 km/h) and their purpose is for the use of road only. It is important to note that they are also equipped with a facility designed to travel on pavement or footpath at a speed of 6 km/h (4 mph). The law  states that theClass three vehicles may only be used by a disabled person who is aged 14 years and above. The other two classes, Class one and Class 2, however, may be used by a non-disabled person who is demonstrating the vehicle for sale or a disabled person. Clause 37 states that when the vehicle users is have a duty to adhere to the direction or rules of other vehicl es when they are on operation on the road. It also adds that the vehicle users on the pavements should follow the guidance and rule of the pedestrians. The second section concentrates of the usage of mobility scooters and powered wheelchairs on the pavements (38 to 40). Clause 38 explains how vehicle users should treat the other pavement users and pedestrians and especially those that have a visual or hearing impairment. It insists on the use of pavements rather than roads for safety purposes of the vehicle users. In a nut-sell, the rule aims at protecting both the users and non-users of the vehicles. Clause 39 points out the need for users of powered vehicles and scooters to use speeds not exceeding four mph (6 km/h) on footpaths and pedestrian areas. It also highlights that the user may be required to adjust to the other pavement users in case the path is not wide enough or if the pavement

Lithuania position on international security issue Assignment

Lithuania position on international security issue - Assignment Example A particular concern to the Lithuanian nation in terms of international security issues is the issue of war and terrorism. Through numerous armed conflicts and instability situations globally makes us reflect back on the main purpose of forming the United Nations (Shelton 18). The main purpose, which is to keep and maintain peace throughout the world. Lithuania, the United Nations member and a having a non-permanent seat on the Security Council, Lithuania is committed to this core objective and principle. Our common task, objective and guiding goal as a group of nations is to maintain and guarantee undivided security. We have to put our collective efforts towards stopping acts of terrorism and or war and to maintain peace be it in our country, our neighbor or any global nation (Berger 22). The following draft resolution for the issue regarding global terrorism and war and the efforts needed to be put forward, collectively as a group of nations in combating the vice and ensuring indiv idual safety and security. In January 2014, Lithuania took over the presidency of the Council’s Counterterrorism Committee and the relevant working group. This highlights the important issue of terrorism to the Lithuanian nation in promoting human security, promoting human rights and arms control and disarmament. With the danger of terrorist activities and war spreading globally, now is the right time to stop and reconsider the actions we ought to take in order to stop or put an end to the fighting. All terrorism should be stopped, be it in our homeland, neighboring nations, or in our regions. The nature of international security is dramatically altered, we are witnessing non-state actors, religious sycophants and rebellious criminal gangs terrorizing nations and threatening the safety and human rights of people. Terrorism has evolved dramatically to include the recent dangerous ISIS, which seeks a geographical annexation of

Security Concerns in Cloud Computing Research Paper

Security Concerns in Cloud Computing - Research Paper Example For instance, information of an organization needs to be protected and is the ultimate responsibility of the board of director for which they are also liable. Likewise, transferring information on the cloud determines that it is not manageable by the organization anymore and any consequence or a breach of data occurring on the vendor side will be a prime threat to the organization. Therefore, information security is the part of due care and due diligence that is derived from the responsible employees of the organization. Cloud Deployment Models It is the prime responsibility of the organization to protect intellectual property and confidential information that may be related to customer personal information, trade secrets, patents etc. Breach of anyone of these classified information types cab result in a permanent loss of business and ultimately bankruptcy that may result in legal and regulatory compliance. Likewise, before making any strategy for transferring critical applications to the cloud, it is important to analyze deployment and service models of cloud computing. The correct choice needs to be made in order to align business requirements to the correct deployment and service model without any unnecessary risk. There are three service models for cloud computing i.e. infrastructure as a service, platform as a service and software as a service (Wilshusen, 2011). Infrastructure as a service (IaaS) is comprised of three components i.e. software, platform and infrastructure. Organizations only provide software and platform and infrastructure is provided by a third party cloud computing vendor. The second service models i.e. platform as a service (PaaS) also comprises of three components i.e. software, platform and infrastructure. Organizations only provide a software or application that will be executed on the third party or vendor’s platform and infrastructure. The third service model also includes the similar three components as mentioned before and called as software as a service (SaaS). Organizations only utilize services provided by the vendors in terms of applications that can be accessed by the Internet. All the three components i.e. software, platform and infrastructure are the property of the vendor (Wilshusen, 2011). In figure 1.1, cloud deployment models are demonstrated Figure 1.1 (Retreived from :Wilshusen, G. C. (2011). INFORMATION SECURITY: Additional guidance needed to address cloud computing concerns. GAO Reports, , 1.) Cloud Service Models After gaining the insight mechanisms of different deployment models of the cloud, the next important aspect is the service models. Cloud computing provides four service models for organizations to operate on. As shown in Fig 1.2, cloud service models are illustrated. Figure 1.2 (Retreived from :Wilshusen, G. C. (2011). INFORMATION SECURITY: Additional guidance needed to address cloud computing concerns. GAO Reports, , 1.) Organizations must choose the relevant client model, a s it will be proportional to the business or customer requirements and may differ from organization to organization and business types. The first service mode is called as the ‘Private Cloud’

Analytical response to a poem Essay Example | Topics and Well Written Essays - 1000 words

Analytical response to a poem - Essay Example The poet is successful in creating the nightmarish situation before the readers through the careful selection of images, symbols, allegories, diction, etc. and thereupon to indicate the situation of the world he lives in. "Things fall apart; the centre cannot hold; / Mere anarchy is loosed upon the world, / The blood-dimmed tide is loosed, and everywhere / The ceremony of innocence is drowned" (Yeats, lines 3-6) According to the speaker of the poem, the best people in the world lack all conviction, whereas the worst "are full of passionate intensity." Therefore, a reflective analysis of the poem "The Second Coming" by William Butler Yeats, it becomes lucid that the poet employs harsh imagery, powerful language, and strong symbolism in order to warn readers of a world in a chaotic downfall and the approach of the birth of an antichrist in a new two thousand year cycle. This paper undertakes a profound investigation of the use of imagery, symbolism, and poetic language in the poem "The Second Coming" in order to determine the main themes as well as aesthetic characteristics of the poem. The poem "The Second Coming" by WB Yeats belongs to the Modernist poetry and the poet has been effective in incorporating the various poetic techniques of the Modernist poetry. ... "Turning / and turn / ing in / the widen / ing gyre // The fal / con can / not hear / the fal / coner" (Yeats, lines 1-2) Significantly, the rhymes of the poem are haphazard too and there are only coincidental rhymes in the poem, such as "man" and "sun", apart from the two opening couplets of the poem. Thus, the major rhymes of the poem include "gyre" and "falconer", "hold" and "world", and "man" and "sun". The poem is written in two stanzas - the first one with eight lines and the second one with sixteen lines. In a reflective analysis of the imagery used by the poet in "The Second Coming", one recognizes that Yeats begins his prophetic poem with harsh and dark imagery which effectively conveys the message of the poet. The opening image of 'the widening gyre' which suggests the historical movement or trend started at the birth of Jesus Christ is figured as a falcon's towering and the images such as 'falcon', 'falconer', 'Mere anarchyloosed upon the world' etc indicates the kind of world that the poet lives in. Similarly, other images like 'blood-dimmed tide', 'ceremony of innocence', 'passionate intensity', 'the Second Coming', 'vast image out of Spiritus Mundi, 'shape with lion body and the head of a man', 'indignant desert birds', 'stony sleep', 'rocking cradle', etc help the author in effectively conveying his points. Therefore, the stunning, violent, harsh and dark imagery used in the poem makes it greatly appealing to the readers and the author efficiently communicates to the readers t hrough these images. The use of strong and convincing symbolism has made significant contribution to the success of "The Second Coming" which is Yeats' most

Security Concerns in Cloud Computing Research Paper

Security Concerns in Cloud Computing - Research Paper Example For instance, information of an organization needs to be protected and is the ultimate responsibility of the board of director for which they are also liable. Likewise, transferring information on the cloud determines that it is not manageable by the organization anymore and any consequence or a breach of data occurring on the vendor side will be a prime threat to the organization. Therefore, information security is the part of due care and due diligence that is derived from the responsible employees of the organization. Cloud Deployment Models It is the prime responsibility of the organization to protect intellectual property and confidential information that may be related to customer personal information, trade secrets, patents etc. Breach of anyone of these classified information types cab result in a permanent loss of business and ultimately bankruptcy that may result in legal and regulatory compliance. Likewise, before making any strategy for transferring critical applications to the cloud, it is important to analyze deployment and service models of cloud computing. The correct choice needs to be made in order to align business requirements to the correct deployment and service model without any unnecessary risk. There are three service models for cloud computing i.e. infrastructure as a service, platform as a service and software as a service (Wilshusen, 2011). Infrastructure as a service (IaaS) is comprised of three components i.e. software, platform and infrastructure. Organizations only provide software and platform and infrastructure is provided by a third party cloud computing vendor. The second service models i.e. platform as a service (PaaS) also comprises of three components i.e. software, platform and infrastructure. Organizations only provide a software or application that will be executed on the third party or vendor’s platform and infrastructure. The third service model also includes the similar three components as mentioned before and called as software as a service (SaaS). Organizations only utilize services provided by the vendors in terms of applications that can be accessed by the Internet. All the three components i.e. software, platform and infrastructure are the property of the vendor (Wilshusen, 2011). In figure 1.1, cloud deployment models are demonstrated Figure 1.1 (Retreived from :Wilshusen, G. C. (2011). INFORMATION SECURITY: Additional guidance needed to address cloud computing concerns. GAO Reports, , 1.) Cloud Service Models After gaining the insight mechanisms of different deployment models of the cloud, the next important aspect is the service models. Cloud computing provides four service models for organizations to operate on. As shown in Fig 1.2, cloud service models are illustrated. Figure 1.2 (Retreived from :Wilshusen, G. C. (2011). INFORMATION SECURITY: Additional guidance needed to address cloud computing concerns. GAO Reports, , 1.) Organizations must choose the relevant client model, a s it will be proportional to the business or customer requirements and may differ from organization to organization and business types. The first service mode is called as the ‘Private Cloud’