Thursday, February 2, 2012

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Tuesday, January 17, 2012

Underground Railroads Essay

Essay on Underground Railroads

The Underground Railroads were not exactly railroads that went under the ground. These railroads were simply the pathways, which led enslaved Afro-Americans to freedom. The other name for these routes is Liberty Line. Escape tracks ranged all over the North American continent from South in Mexico to North in Canada. The history knows that one of the railroads led to Caribbean islands. Since no one exactly knows the details it is hard to tell when the help to runaways started but some reports say in could happen in the very early 1700’s and ended only after 1856 the Union’s victory in Civil War. Many people involved in helping the Underground Railroads sometimes even did not realize their participation, however the notable movement made its impact on the development of proslavery argument.

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The people who were against the slavery in the United States and managed the underground railroads were called abolitionists. This people aimed to reach a goal of proclaiming the slavery law in America illegal. This certainly wasn’t making the slave-owners positive about the loss of their ‘property’. The slave-owners treated the process as “organized theft”. The money invested into slaves and now being lost made slave-owners very unhappy about Northern helping Afro-Americans. To arrange some sort of official decision about the Railroads the South determined to pass the Fugitive Slave Act of 1793. The Act prescribed the slaves to be an eternal property of their owners and allowed slave-owners to recover underground railroads anywhere in the United States (Gara, p. 83). However the North would not refuse its plans to help the slaves flee from their owners.

Confederate Policy on Afro-American Soldiers in Civil War
To the surprise of many historians the Southern slave-owners have managed to utilize their slaves during the Civil War fighting on the side that supported and protected slavery in the United States. The Africans fought for a quarter of a century against the Cheyenne, Comanche, Kiowa, Apache, Ute and Sioux. At the end, thirteen major black campaigners, which were called ‘buffalo soldiers’ by Indians, were awarded the Medal of Honour as part of a national movement to celebrate the struggle against genocide of Native Americans, underlining the U.S. government’s policy of manifest destiny.

The oppressed Africans where taken by force from their homeland to fight in America against another oppressed race. The fighting, for the Buffalo Soldiers, began in their homeland. Africans where fighting for their freedom when they where in Africa. In fact, Africans have been struggling for their freedom for centuries. However, they were taken by force in ships while resisting in pro of their freedom. The struggles for survival continued: upon being captured they were put in ships bound for Jamaica and America, in the harshest conditions. They persisted to fight after their appearance in America against the Native American Indians. It’s ironic how the minority group of African-Americans has been helping others, in various ways; in this case they helped the Americans conquer their freedom yet Afro-Americans are still fighting for equality and suffering discrimination.

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Managerial and Financial Accounting Essay

Managerial and Financial Accounting Essay

Accounting is the top sphere of activity of the enterprise. The enterprise is operating in cooperation with other representatives of business that is why the common rules should have been accepted. GAAP or Generally Accepted Accounting Principles is a set of standards for the accounting rules accepted worldwide. It is an information system that provides reports to stakeholders about the economic activities and condition of a business.

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The main principle of accounting is a double entry records. All transactions are recorded in books for debits and corresponding credits. There are two types of accounting, financial and a managerial one.
The financial accounting is mainly applied for the external use and a managerial one is used for the internal application.

Managerial accounting is used to assist the management of the company in planning, directing, motivating and controlling (Garrison, Noreen, 2005). The managerial accounting differs from the financial one. The managerial accounting is aimed to provide the management of the enterprise with the information necessary for the future activity. Its main objective is to assist the management in the decision taking. It is not obligatory one, i.e. it does not have the fiscal function.

The brief differences between the managerial accounting and the financial one are following. The financial accounting provides the information for external users who plan the financial decisions, creditors, stakeholders etc. The managerial accounting is objected to managers who control the company.

The financial accounting is characterized by the verifiability. One of the main objectives of the financial accounting is to provide the owners with the financial reports on investments involved and the effectiveness of the financial activity of the enterprise. The investors who are not involved into enterprise activity directly get the information on the financial state of the enterprise from the financial accounting. Managerial accounting is focused on the future planning.

The financial accounting is mainly focused on the past activity, i.e. it has the reporting function, while the managerial one is focused on the future decisions.

Normally investors are not interested in the inner operations of the enterprise that is why the financial accounting reflects the operations of the enterprise as a whole. Managerial accounting presupposes the detailed information on the operation of the enterprise divisions.

The financial accounting is focused on the precision of the figures; the managerial accounting is focused on the timeliness.

The financial accounting is the subject of precision. The financial accounting need to follow the requirements of GAAP, while there is no strict obligation for the managerial accounting to follow the GAAP.

The modern business environment requires special approach towards the managerial accounting. The increase of its significance is defined by a number of factors. They are the competitive environment of business, the implementation of the new technologies, regulatory changes and the increasing complexity of the enterprises.

Normally the decisions are taken on the basis of analysis and recommendations worked out by CFO.

The success of the enterprise depends upon the CFO. It is naturally the financial officers should follow certain ethic principles. These ethic principles have been worked out by The Institute of Management Accountants. Sometimes the accountants face the ethic dilemma. On one hand they should follow the CEO instructions; on the other hand these instructions may contradict to the certain ethic principles. The Institute of Management Accountants has worked out the Code of Ethics for the accountants. The Code includes some major divisions. All these requirements may be classified according to four principles (Code of Ethics, 2005).

COMPETENCE – Defines the professional skills of the accountants. The accountant is the key figure on the enterprise and his/her professionalism is among main factors defining the successful operation.

CONFIDENTIALITY – Accountant is a person who has access to the financial state of the enterprise. The disclosure of the financial operation of the enterprise may bring big losses for the enterprise.

Unfortunately, some CFO’s do not follow these principles. Andrew Fastow, the CFO of the biggest American corporation Enron was in the centre of the scandal charged with securities, mail and wire fraud, as well as money laundering and conspiracy, for actions between 1997 and 2001 that officials say helped Enron trick investors, while Fastow and his associates allegedly pocketed millions (CNN, 2002).

The Enron management got involved into insider trading, a disgracing phenomenon which led to the collapse of the enterprise. The key information on the financial activity of the enterprise was used for gaining the personal goals.

INTEGRITY – Accountant should avoid any conflicts of interests of the enterprise as well as any other actions which may bring the losses to the enterprise.

OBJECTIVITY – The information released by the accountant should be objective and fair. Accountant should disclose fully all-relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, comments, and recommendations presented (Code of Ethics, 2005).
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Monday, January 16, 2012

Kramer vs. Kramer Essay

Kramer vs. Kramer Essay

The film "Kramer vs. Kramer", directed by Robert Benton, is based on the novel by Avery Corman and represents one of the best films of 1979. Generally speaking, this film has already become classic and one of the most interesting films created in Hollywood. This film seems to be different from others created in Hollywood though the main theme of “Kramer Vs. Kramer” is not innovative and the problems that the film raises may be found in many others but what makes this film different from all others is the angle which the audience view them from.

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Unlike other films about problems existing within families between husbands and wives, between parents and their children, and particularly the problem of divorce and suffering of children, “Kramer Vs. Kramer” is focused not only child’s perception of divorce and all its negative consequences but what is not less important it provokes to think about parents and their problems engendered by the divorce. At the same time, the problematic of the film may be perceived on the higher level, on the level of contemporary relations within our society and our families which often raise the problem of choice, the choice between work and family, between personal happiness and happiness of the partner, finally, the choice between one of the parents that seems to be the most dramatic, particularly for a child.

So, what can be said about “Kramer Vs. Kramer”? First of all, this film depicts if not typical than quite an ordinary family with problems which are true to life and the situation is quite realistic. Actually, this film is an attempt to provoke discussion about problems of contemporary families and society at large. What we see in Kramer’s family is a traditional, I would even say a bit stereotyped, American family in which the farther, Ted Kramer (Dustin Hoffman), is a workaholic for whom his job is undoubtedly on the first place while his own family plays a secondary role. The wife and mother, Joanna Kramer (Maryl Streep), is rather a housewife practically deprived of her own interests dedicating her time to her family that finally leads to breakdown. The child, Billy Kramer (Justin Henry), who obviously lacks communication with his father and in the meantime, he is bringing up by the mother who is deprived, depressed and practically loosing her control over her life and finding the only way out in the divorce. On analyzing such a situation, we understand that creators of the film intended to demonstrate a gender shift in relations within families because it is obvious that Ted is a typical male living for work while his wife wants to change her life and she cannot bear such a situation and she leaves her husband and child. By the way the latter fact is quite unusual and probably shocking for some part of American society at the late 70s because traditionally females were perceived as mothers caring about their children and their families and such act of Joanna demonstrates that she is ready to break such stereotypes and lead the life she wants. And the fact that Joanna wins custody after court trial is probably the best evidence of such public stereotypes which were hyperbolized in the court and found its expression in such an outcome of the trial.

As for her husband, Ted Kramer, we observe the contrary process. He used to be a workaholic but, being abandoned by his wife, he has to change his lifestyle and his view on life. It is quite a remarkable fact that “taking his son to school on the first day after his wife has left him, he asks: “What grade are you in?” (Ebert 1992:113). Probably it is the most remarkable but not the only fact proving that he was far from his family. It seems that he does not even fully realize that his wife has decided to leave him when she talks to him about it, he does not simply believe it. But after it he has to start practically a new life and not very successfully from the point of view of Ted-before-divorce. Now it is another Ted Kramer. He takes care about his son, he discovers his son for himself, they build new real relations as father and son though such changes resulted in the firing of Ted but still he has lost his job but found his son. Thus, from a workaholic who did not really know his child, Ted transforms into a good parent which Joanna used to be. On watching this film we can’t keep from sympathizing this caring farther. Probably this transformation helps us to understand what actually a parent should be.

Naturally, one may compare Ted and Joanna and say that it was heartless to leave the only child, Bill, to a person like Ted but it is necessary to realize that Joanna was practically the only parent for Billy till the moment she left the family. Thus, Joanna, before the divorce, and Ted, shortly after it, may be called good parents who really love their child, build relations with him and who are probably the closest people for the child. But the problem is that they fail to unite it in terms of time. For Ted it was too late to start new relations with his son because the family has been already ruined, while for Joanna the divorce was the only possible way to change her life, as well as the life of her child and ex-husband. If they succeeded to become good parents not before or after the divorce but in one and the same time obviously there would be no divorce at all.

Anyway, as it has already been mentioned Joanna Kramer wins custody but soon she decides to give custody of Billy back to Ted. And again such act breaks all stereotypes about female’s role in American society but at the same time we agree with such decision because Joanna is not anymore that good mother she used to be while Ted, on the contrary, has transformed in a good father.

Probably, it is the best solution in such circumstances but not ideal one because Bill suffers a lot. Emotionally, the divorce is a great stress for him as for any other child and his parents should take care about their child first of all and find out another solution but unfortunately reuniting of the family would look like a fancied happy end of the story far from real life and the film would lose its realism as it has partially did after the decision of Joanna to give the custody back to Ted. But anyway, we should realize that for a child both parents are extremely important and they are responsible for emotional well-being of their child and certainly Bill practically looses his mother soon after he regained his father, who, in his turn, has been lost all the time before the divorce. It is obvious that for a child treats only those as parents who take care about him and who are really close to him and are able to understand his feelings and sufferings. Now it seems that it would be more logical to give custody to Ted because it was he who cared about Billy but such outcome was hardly possible in late 70s even nowadays no one can guarantee that in such a situation custody would be given to a parent like Ted but still now his chances would be higher.

So, what can we learn from this film “Kramer Vs. Kramer”? Firstly, it is the idea that it is never too late to change our life and it is never too late to become a good parent. It is also important to understand what consequences the divorce may have for a child and his parents and how difficult it is for all of them to separate the family and leave a child with one of the parents. At the same time the film creates a prototype of a good parent but at the same time underlines that normally a child need both parents not only one, even if he is ideal. 
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The Miserable Mill Essay

The Miserable Mill Essay

"The Miserable Mill" by Lemony Snicket is one of the series of events that happen in the lives of three Baudelaire orphans after the death of their parents during a fire. The lives of Violet, Klaus and baby Sunny converts into a constant fight for living and changing homes. As they possess a fortune they got from their parents they represent an excellent “helpless” target for any person who wants to get rich through the misery of these orphans. They keep changing each home because of the miseries they face and each time end up in the back seat of Mr. Poe’s car. The protagonist of the book is fourteen-year-old Violet, the eldest of the three children. The other children are Klaus, a twelve-year old boy, who has read numerous books and the infant Sunny, who is always looking for something to bite. Violet is a young inventor, always inventing some machines in her head. Her thinking is always very objective. As her life is always very dangerous the girl is rather suspicious.

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It is even possible to say that the optimism in her character is completely substituted by realism and rationalism, but she still remains a very lovely girl, able to love and devote herself to the loved ones. From the very beginning the city of Paltryville, situated right beyond the Finite forest seems inhospitable to be their new home. It is especially confirmed when the children have to walk by themselves from the railway station to the home of their new guardian with a weird name.

From the moment they get to the Lucky Smells Lumber Mill with a sign made out of chewed gum they see the first suspicious sign of the presence of Count Olaf- an eyed-shaped building. They strongly believe it is just a coincidence. Count Olaf is the antagonist of the book, a desperate “huntsman” for the orphan’s fortune. He himself does not appear in the book form the very beginning, but his presence is easily observed making him the children’s worst fear. Count Olaf uses various disguises not to reveal himself, but still fails. He shows up as the receptionist Shirley at the eye clinic, situated in the same eye-shaped building that seems so suspicious for the kids.

The children find themselves in terrible living conditions: living and working on a lumber mill in inhuman conditions, sharing one bad, having only one meal a day and chewing gum for lunch, calling their guardian Sir and not even being able to see his face behind the smoke around his head and under the supervision of their guardian’s foreman Flacutono. Later, after breaking his glasses Klaus gets hypnotized by Dr. Orwell, the eye-doctor, in the eye clinic and becomes very strange. Violet remains the only one to save her small family from the mean Count Olaf’s figments.

The conflict of the book lies in Violet’s constant struggle against Count Olaf in numerous unfortunate events that seem to be never-ending. It is a conflict between a harsh exploitation of three kids and their strength to stand up for themselves and not to obey the fate that Count Olaf offers, even when somebody else believes them. Violet takes full responsibility for making decisions and summarizing all the observations and investigating the eye-clinic. She demonstrates a great will to overcome all the obstacles to save the family she has left.

The climax of the book starts when children get tired of everything surroundings them in that terrible place-the city of Paltryville. The whole situation resolves with the death of Dr Orwell in the trap made up by Shirley and Flacutono at the lumber mill, stopping Count Loaf from continuing his pursue of the kids at the moment. And as it is in the beginning Violet, Klaus and the infant baby Sunny have to look for a new home to hide from the hateful Count Olaf. Their “victory” does not even appear to be one, for their wanderings continue. The Baudelaire children trust their own selves and are ready to face difficulties and overcome them through a “pure” heart filled with love and good intentions in mind. 
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Friday, January 13, 2012

Copyright Infringement Essay

Copyright Infringement Essay

This essay is aimed to analyze what copyright infringement is, study its types and problems connected with copyright infringement. First of all let us find out how copyright infringement is defined. It is usually understood as the use of copyrighted material in a way that violates the exclusive rights of the author of the copyrighted material.

In general copyright is defined as the form of intellectual property. Researchers outline three main types of copyright infringement: 
1) Violations caused by people who do not know about copyright (30% of all violations)
2) Violations caused by people who know about copyright, but do not want to know how to comply with copyright (30%)
3) Violations caused by people who intend to violate copyright(30%)
4) others (the remaining 10%).

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Copyright laws usually refer to creative works and are most often applied to works of authorship; the main categories of such works identified in copyright law are:
1. literary works;
2. musical works, including any accompanying words;
3. dramatic works, including any accompanying music;
4. pantomimes and choreographic works;
5. pictorial, graphic, and sculptural works;
6. motion pictures and other audiovisual works;
7. sound recordings;
8. architectural works.

Therefore copyright infringement can also be divided into types according to these copyright categories. A separate domain of copyright infringement is software copyright violation.

Here the following types of infringement can be distinguished:
1) creating a copy of a software and selling it
2) creating a copy of a software and giving it to another person
3) creating a copy and leaving it as a backup can also be considered a copyright infringement – depending on laws and agreements of a particular state and country
4) renting the purchased copy of the software
5) reselling the original software can also be considered a copyright infringement.

It is important to note that copyright covers not the idea of a work of art but the particular expression of the idea; there is a major problem connected with copyright infringement – it is that a lot of musicians, artists, other creators receive their inspiration from other works, and it is rather difficult to measure the degree of inspiration from real copyright infringement.

Copyright infringement is usually claimed where the copied and/or distributed information is used for proprietary or commercial purpose. With the development of technical means of production, electronic mediums etc. the protection of copyright has become more difficult. Even taking into consideration the numerous laws and organizations acting against copyright infringement (for example, MPAA), the level of unauthorized copying is still high; MP3 and movie copying in Internet, and especially software copyright violations are rather wide-spread.

If it is determined that someone is guilty of copyright infringement, there are several kinds of penalties that can be applied to this person; they are: a court order to stop using and/or producing the copyrighted material, confiscation of the materials, and finally, paying the copyright owner certain remedies. The main types of damages that the copyright owner may demand to cover from the copyright infringer are the following: infringer profits, punitive damages, copyright owner losses, statutory damages, and in some cases attorney’s fees.

What can be done to avoid copyright infringement, if it’s necessary to use some part of the work? A right to use the copyrighted material can be acquired by purchasing a license or signing a contract with the author of the copyrighted material; the other way is to wait until the copyright expires, and/or when the work becomes a public domain (i.e. when no person or organization will have a proprietary interest in it).
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Foreign Policy Essay

Foreign Policy Essay

How can small powers enhance their freedom of action in foreign policy? Foreign policy gets more and more complicated in the modern world as the world gradually polarizes around the USA, the European Union and to a lesser degree around China and Russia. The modern superpowers as represented by the USA and the European Union appear to monopolize the foreign policy leaving little freedom for small powers (small states). These states, nevertheless, also are in a need to make independent foreign policy decisions rather than wait and accept what is decided for them by the superpowers. Currently, there are several means available to small states for them to enhance their freedom of action in a foreign policy. Please refer to them as shown in the essay below:

1. Economic dominance. It is a common knowledge that the stronger the economy, the more powerful the state becomes (Valls, 90). On one hand the state appears to be a very attractive market for foreign goods and thus has the power over other states indirectly by controlling the foreign companies’ trade. The foreign countries that depend on the country’s market thus economically depend on that country which in turn means that they take into account the country’s wishes and demands. On the other hand, the state has the necessary resources to engage in a war whenever needed and thus looks like a strong power.

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In other words, economic superiority almost always leads to political superiority and thus to more freedom to enhance their freedom of action in foreign policy. Small states like Japan, Taiwan, Germany, Singapore or South Korea possess more power and ability than large yet impoverished states of Eastern Europe, Africa or South America (Burchill, 72).

2. Military superiority. This type of power is classic and can be traded throughout history of mankind. The country that has enough weapons, and superior armed forces already has enough power to enhance its freedom of action in a foreign policy (Art, 31).

As a matter of fact, these countries can also exercise control over other countries through direct intimidation and force. One might pose a question, why it was Iraq rather than North Korea that was attacked. The answer is simple and logical: Iraq never possessed weapons of mass destruction before the war, while North Korea is believed to already possess nuclear weapons (Brown, 144). In the United Nations organization, the countries that have a veto power are the USA, Russia, Great Britain, France, China and India-the countries that officially have weapons of mass destruction and thus possess military superiority.
Having sophisticated weapons thus is one of the ways for small states to enhance their freedom of action in foreign policy (Nye, 274).

3. Unification and bloc formation. While one state has little power and opportunity, the formation of trade areas, and blocs immediately enhances their freedom of action in a foreign policy. Just like the individual North American states formed the USA, so did the European states that individually could hardly influence the US decisions formed the European Union, a politically integrated bloc that gives each state more freedom (Jackson, 61).

The world historically possessed various blocs, and at present one is aware of eastern European blocs, and south American blocs. The Arab world is also considered to be a unique bloc. Just like trade/labor unions that give individuals more power over others (e.g. employers and corporations), so do blocs give more freedoms to small states (Goldstein, 120).

4. Some unique attribute. These countries historically possessed a unique attribute that gave them more power to enhance their freedom of action in foreign policy. Switzerland has been historically a world’s banking center.

The country is neutral politically yet has enough freedom in a foreign policy (economic relations) and domestic affairs. Some countries that currently constitute a ‘buffer zone’ between east and West as represented by Ukraine, Poland, Belarus, and the Baltic states have a freedom to unite with either west or Russia and thus have such unique power. The channel countries that host major oil/gas pipes from Russia or the Arab world also have unique power since technically they can shut off the west from the Arab or Russian oil/gas.

The countries that control the major ocean paths have a unique power since these paths are used by virtually every country in the world (Cutler, 76). Countries like Panama (Panama channel that connects Atlantic and Pacific ocean), Egypt (Indian ocean and Europe/Mediterranean), Spain (Atlantic ocean and Mediterranean), and Turkey (Eastern Europe and the south by sea) technically should possess as much power as they want because of their ability to control the global flow of goods. One needs to note that because this power has been realized long ago by the USA, the Panama channel belongs to the USA.

Unique resources also give the country the extra power since it could rapidly improve the country economically (Mingst, 50). The Arab world and Russia despite weak economy are considered as powerful simply because they provide oil/gas for virtually every other country in the world.

Unfortunately, such resource power has also been realized long ago, and the majority of African countries (that possess unique resources like diamonds, uranium, and other rare minerals) had ceded their mines to the major superpowers (mostly USA, Great Britain and France) after the end of WWII. Should these small African states have full control over their resources one would see their power to control the foreign policy grow.
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