Thursday, August 15, 2019
La Llorona, an Oral Tradition
The legend of La Llorona Lechner, J. V. (2004). Allyn & Bacon anthology of traditional literature. Boston: Pearson A and B. Lyons, G. (1972). Tales the people tell in Mexico. New York: J. Messner. The legend of La Llorona (The weeping woman) is a well known Hispanic tale in the Southwestern part of the United States, Mexico, Central and South America and also Puerto Rico. Many versions of the story exist allowing them to fit the community where the story is being told. The story is about a beautiful woman named Maria from a town near the present day city of Monterrey, NL.Mexico. She falls in love with a handsome revolutionary Sergeant that was passing by during the Independence War of Mexico from Spain that occurred in the 1800s. They marry each other and have three children, due to the traveling of the revolution her husband is always absent. One day he comes back with another women to visit his children and pays no attention to Maria the whole visit. In furry of the event she takes her children to a nearby river and drowns them; blaming her children for her husband leaving.She then comes to realization of the horrible mistake she has done and the water takes her kids out of her hands. She begins to yell ââ¬Å"Ay, mis hijos! â⬠meaning ââ¬Å"Oh, my children! â⬠and decides to kill herself. It's been told that her grief was so great that it was carried with her after death and since then she has been looking for her children in areas where water is near. It is said that every foggy night around eleven she will wonder the area and pick up kids who are walking or outside near water. The legend is used to scare children away from water areas at night and staying out to late.One of the characteristics that we find in the genre of legends and the story of La Llorona is that they are told and received as truths and are set in a historical point of view. Lechner says in her book that people tell legends because they often endure because they convey somethi ng important about the community's values, perception of who they are, or concerns for their safety and well-being. It is very clear that safety is a concern when keeping the story alive of La Llorona to the children. I decided to chose The legend of La Llorona after reading the fifth chapter f the book Allyn & Vacon anthology on traditional literature because after finishing the story it reminded me of my childhood growing up in Mexico. To refresh my memory I also read Tales the people tell in Mexico, called my parents, and called my brother asking for their version of the story. Even though it is a tragic and sad story to be told I believe is a great story to keep alive telling and retelling not just among my own culture but to share it with other people whom may not be familiar with the story.I think it might even be a great ghost story to be told in the middle of a woods at a bong fire and if a river or creek is nearby you might even get to hear her torturing weeping noise of â â¬Å"Ay mis hijosâ⬠. I also had a firsthand experience with La Llorona while growing up. In a dark foggy night I decided to follow my older brother Francisco and his friends into a nearby woodlands. I had heard that they had built a secret wooden house and created a swing that was used to jump off into a small river which was the motivation of my secret following. After a couple of minutes of following from the distance I had lost them due to excess fog.I found myself alone in the middle of the woods when I started to hear some weeping sounds. At first those sounds were unclear and I couldn't distinguish them but as the seconds went by it sounded louder and louder until I clearly heard ââ¬Å"Ay mis hijos! Ay mis hijos! â⬠meaning ââ¬Å"Oh, my children! â⬠I then noticed a body of a women wearing a white dress floating on top of the low fog coming in my direction, I could say that is where I developed my talent as a runner because I made it back to my house in a flas h. After that I never wondered the woods alone at nights and respected the legend of La Llorona.
Positive reward Essay
It can also be maintained that Kistler had more urge of continuing his ââ¬Ëvirtualââ¬â¢ mischief since he was able to, for the most part, obtain sexual pleasure through the means of the internet which could have been an easy method for Kistler to achieve his aims. The pleasure he gets is a form of a ââ¬Ëpositive rewardââ¬â¢ at least in the context of Kistler as opposed to the idea that the pleasure he gets is not actually any sort of ââ¬Ërewardââ¬â¢ to others especially to the victims. By admitting that he knew that what he did was essentially wrong perhaps in the legal and moral senses, it leads one to the realization that Kistler may unconsciously place his personal actions as behaviors that override any existing proscriptions against them. Thus, by considering his pedophilic behavior as one that is ââ¬Ëwrongââ¬â¢ yet fulfilling in sexual terms, Kistler eventually treats his behavior as one that is above what is being forbidden or disallowed by the larger society of which he is a part of. Further, his absence of knowing that he was causing harmââ¬âor at least as far as he revealsââ¬âholds a reasonable argument that pertains to the corresponding absence of an effort to deliberately put a stop to his behavior. That is, since Kistler was not well aware that he was causing harm to his ââ¬Ëvictimsââ¬â¢, there was no apparent reason for him to adjust accordingly or to realign his behavior according to the normal conducts within the society, to legal and moral prescriptions, and to what is prohibited. Otherwise, had Kistler known the negative effects his behavior has been causing, there remains the probability that he may have discontinued his actionsââ¬âor he may have not. What is more important is the idea that there are reasons behind Kistlerââ¬â¢s behavior albeit having the knowledge that his behavior is one of the things the status quo of the society is against. Nevertheless, Kistler was sentenced to 24 years of federal imprisonment; a contemporary example to the ancient Roman law ââ¬Å"ignorance of the law is no excuseâ⬠(Brudner, 1995, p. 224). Since the learning process contains the appropriation of punishments and rewards in the SLT, there remains the implied cause that Kistler initially engaged in his pedophilic behavior and continued to do so after he was able to obtain a ââ¬Ërewardââ¬â¢ for soliciting sexually explicit images from teenage girls. Even further, his initial behavior of engaging into internet child pornography may have also sprung from a variety of reasons which, after engaging into the act, led Kistler to obtain a ââ¬Ërewardingââ¬â¢ experience largely in the form of sexual satisfaction. Although the far more original causes beyond the subsequent continuance of his actions are of interest as well, the primary concern of the SLT remains to the ââ¬Ëdirect conditioningââ¬â¢ of the behavior of the individual or of, specifically, Kistler. The concept of ââ¬Ëdirect conditioningââ¬â¢ can be illustrated in the case where the experience of traumatic situations in the dental surgery is linked with the occurrence of fear by means of the learning of a correlation of pain as well as distress with the dental situation (Milson, Tickle, Humphris, & Blinkhorn, 2003, p. 495). Conversely, the case of Kistler can be analyzed in terms of the concept of direct conditioning. That is, the ââ¬Ësexually rewardingââ¬â¢ experience of Kistler with regards to his ââ¬Ëpornographicââ¬â¢ exploits can be seen as one that is associated with the occurrence of the feeling of ââ¬Ëlikingââ¬â¢ what he does through the learning of a correlation of ââ¬Ësexual satisfactionââ¬â¢ with online child pornography by pretending as a dying teenage boy and appealing to teenage girls to send sexually explicit images.
Wednesday, August 14, 2019
Avoiding Future Frauds with the Sarbanes-Oxley Act Essay Example for Free
Avoiding Future Frauds with the Sarbanes-Oxley Act Essay It is clear that the establishment of the Sarbanes-Oxley (SOX) act in 2002 was specific to reducing future financial fraud and imposing criminal penalties for publicly traded companies. What is not clear is whether or not the act has proved to be successful in its implementation and governance. The establishment of the act and subsequent amendments are intended to protect the public from fraud in the financial accounting of publicly traded corporations. In 2002, there were opinions both for and against the effectiveness of SOX. More than a decade later, there are still opinions on both sides of the debate. Criticism of the Sarbanes-Oxley Act The effectiveness of the Sarbanes-Oxley act has been highly criticized since its inception. One of the major contentions is that the Sarbanes-Oxley act has no provisions to differentiate the requirements for small publicly traded businesses from large conglomerates (that lead and often monopolize the marketplace). Publicly traded companies that are small in size may find the costs of compliance prohibitive to the future of their business (Coustan, 2004). Critics of SOX believe that this unnecessarily reduces the number of players in a competitive marketplace. The cost of compliance can be excessive for some smaller companies. Auditing expenses cause companies to seek private investment and become privately owned (San Antonio Express-News, 2007). Ten years ago, critics expressed ââ¬Å"fears that small, publicly listed companies might not meet internal control reporting requirements without substantial additional expense; some may have to delist because of it. It could mean only larger companies will go publicâ⬠(Coustan, 2004, p. 1). In recent years, this debate continues. Critics still express concerns ââ¬Å"that Sarbanes-Oxley is overreaching and has placed unnecessaryà restrictions on corporations that have and will continue to unduly inhibit corporate performance until they are removedâ⬠(Brite, 2013). Another major contention of critics is that the costs of compliance for outweigh the benefits in an international marketplace. Those against SOX feel that the costs outweigh the benefits and speak out in public forums stating that the ââ¬Å"Sarbanes-Oxley has burdened the US financial market with costly rules and regulations that have reduced international competitivenessâ⬠(debate.org, 2014). There are those that openly share the opinion that the implementations of regulatory overkill through the 2002 Sarbanes-Oxley act ââ¬Å"wrongfully make the innocent suffer for the guiltyâ⬠(Gilmore, 2013). The reporting requirements of SOX are specific to businesses in the United States. Unlike American business, international business does not have the same requirements. ââ¬Å"Regulatory compliance opposes economic costs on organizations and can affect their competitive advantageâ⬠(Srinivasan, 2014, p. 44). Increasing the cost for American business decreases competitive advantage in the worldwide marketplace. In addition to cost and competitive advantage, the structure of the bill has also been called into question. The Court of Appeals recently found difficulty with the wording of the amended 18 USC, citing that ââ¬Å"paragraph (b) of the statute includes the word ââ¬Å"knowinglyâ⬠while paragraph (c) does notâ⬠(Bishop, 2013). The opinions of the Court of Appeals lends to the public opinion expressed in published CPA perspectives that ââ¬Å"SOX was a hastily assembled billâ⬠(Moran, 2013). Involved and cumbersome requirements cause confusion and frustration for companies attempting to comply with the Sarbanes-Oxley act even more than a decade after its implementation. Companies and lawmakers alike have had difficulty over the years with the interpretation of and compliance with the act. ââ¬Å"SOX brought about many changes to the way public companies had to operate, and there was some question as to how these would stand up over timeâ⬠(Moran, 2013). Positive Aspects of the Sarbanes-Oxley Act Despite complaints by critics, there are positive aspects of the Sarbanes-Oxley act that have withstood the test of time. Initial reactions have softened after smaller businesses were granted some relief in later amendments of the act. Larger businesses found that compliance with the actà increased investor confidence and contributions. In addition, the resultant increase in financial transparency has improved business relationships on many levels. First and foremost, there are many of the opinion that the enactment of the Sarbanes-Oxley act increased investor confidence and protection in the marketplace. ââ¬Å"Does Sarbanes-Oxley prevent all bad actors from defrauding investors? No law could accomplish that. But it can and has deterred such activityâ⬠(Gillian, 2012, p. 1). Those in support of the Sarbanes-Oxley act agree that there is a positive side for investors and the businesses in which they invest. ââ¬Å"A 2005 survey by the Financial Executives Research Foundation f ound that 83 percent of large company CFOs agreed that SOX had increased investor confidence, with 33 percent agreeing that it had reduced fraudâ⬠(Hanna, 2014, p. 2). With an increase in confidence and a perceived reduction of fraud, investors could more confidently make intelligent business decisions on the purchase and sale of publicly traded companies. Those on the positive side of the SOX act believe that the effects on small business have softened. Studies show that as companies become more accustomed to the costs of compliance, the expense decreases (San Antonio Express-News, 2007). In addition, the effects on smaller companies were ultimately deferred. ââ¬Å"Audit standards also were modified in 2007, a change that reportedly reduced costs for many firms by 25 percent or more per yearâ⬠(Hanna, 2014, p. 1). Although the costs of compliance decrease retained earnings, investors are more confident in the reliability of company reports (Gillian, 2012). ââ¬Å"The cost of being a publicly traded company did cause some firms to go private, but research shows these were primarily organizations that were smaller, less liquid, and more fraud-proneâ⬠(Hanna, 2014, p. 1). These modifications of the act allowed more small businesses to remain competitive in the marketplace. Business relationships have also improved with increased transparency. The reduction of information asymmetry is a direct benefit to both the company and the investors. ââ¬Å"Information asymmetry is a situation in which one party in a transaction has more or superior information compared to anotherâ⬠(Brite, 2013, p. 1). Periodic testing of internal controls required by SOX 404, increases transparency among internal and external stakeholders of the business. The American Institute of CPAs states on their website that ââ¬Å"section 404B has led to improve financial reporting and greaterà transparencyâ⬠(American Institute of CPAs, 2006 ââ¬â 2014). To evaluate the effectiveness of SOX in preventing future frauds, one must take into consideration the many different situations in which the legislation is applicable. Enactment of the Sarbanes-Oxley act increases corporate responsibility and sets restrictions on auditor services. This certainly reduces the potential for fraud; however it does not eliminate it. From a business perspective, compliance is beneficial. The costs of implementing the requirements may be high; however the benefit of increased investor confidence in a publicly traded environment is higher. There are going to be situations in which fraud is inevitable. Fraudulent wrongdoers and companies will find loopholes and the recent Court of Appeals case is evidence of that fact. As with any law, this regulation will reduce the frequency of, but not prevent, purposeful future criminal activity. References American Institute of CPAs. (2006 ââ¬â 2014). Section 404B of Sarbanes-Oxley Act of 2002. believe the Sarbanes-Oxley Act has failed? -believe-the-sarbanes-oxley-act-has-failed Gillian, K. (2012, July 24). It Enhanced Investor Protection.
Tuesday, August 13, 2019
Expanding Market for Chinese Mobiles Research Paper
Expanding Market for Chinese Mobiles - Research Paper Example The paper tells that China mobile limited is vigorously active to seek market opportunities for the fourth-generation telecommunication technology in foreign countries today because for the past years China has remained behind in establishing abroad markets. Through actively looking for the overseas market, China is aiming to have 30 to 60 million of 4G mobile type users worldwide by this year. As a result, through growth or expansion, this will assist China to emerge as a market decider in the future as shown by the analysts. The companyââ¬â¢s management has aimed to hire international personnel or explores for new markets overseas, an international plan can help increase and spread a business. Therefore, China is the active concern with entry strategies in both non-equity, which includes export and contracts agreements with foreign nations and equity mode. This includes joint venture and wholly owned subsidiaries activities in order to venture into international markets. On the other hand, the pictures outlined marketing strategies which are put in place to expand Chinese mobiles in the market. Additionally, the resume principle acts as a pillar to hold the business in the market. This is the first and most common strategy in order to become an international company. There should be an adequate import of goods from the foreign nations. Importing is the process of buying goods or services in another country. This will help to improve interrelationship between China and foreign nations. As a return, foreign nations will engage in exchange terms where China will have the opportunity to export its mobile phones to these foreign nations. Export is the process of selling goods or services produced in one country to other countries. Export can be either direct or indirect. Indirect export means that products are carried abroad by other agents and the parent firm does not have special activity connected with the foreign market since sales abroad are treated as the domestic one.
Monday, August 12, 2019
What did the Impressionists aim to doTheir subject matter and their Essay
What did the Impressionists aim to doTheir subject matter and their distinctive painting method - Essay Example The Impressionist movement grew out of an earlier movement called Realism which flourished in the government funded artistic salons in Paris in the middle of the 19th century. During the second half of the nineteenth century other artists took up this emerging style. In the middle of the 19th century painters were moving away from idealized pictures of classical scenes and began to focus more on everyday events and people drawn from real life. It is generally accepted that the Realist painter Edouard Manet was a key figure in the drive to achieve a painting style that could more closely approach real life. There was a growing interest in painting people and things out of doors, and in natural light, which was a big change from the fashion of the day for interiors and portraits. One of his most influential pictures was the ââ¬Å"Luncheon on Grassâ⬠which shocked Parisian audiences because it showed realistic people in modern clothing surrounding a naked woman in natural landscap e. Gunderson points out that it was not only the daring subject matter but also the painting style that caused consternation in artistic circles: ââ¬Å"He used broad brush strokes that relied on the juxtaposition of different colors to create depth. He did not try to hide the brushstrokes to make the image appear real: instead he believed that the viewer should see the paint on the canvas. He focused on lightâ⬠¦Ã¢â¬ (Gunderson, 2008, p. 12)... His main theme was the world of theatre and dance, which sets him apart from most other Impressionists, but he shared many of their techniques. He belonged firmly to the Realist school in his early career, but increasingly made use of the sketchiness and more unfinished brush work of the Impressionists in his later work. Nevertheless, he consistently denied that he was part of the Impressionist movement. It is a characteristic of the Impressionists as a group that they argued and squabbled with each other about who was part of the group, and who was not. They endlessly debated one othersââ¬â¢ works, the salon criticsââ¬â¢ opinions, and the various techniques that they used. (Rewald, 1961, p. 543) This creative chaos produced a genuine and very fruitful era of technical experimentation which influenced many later styles and movements. It was not the work of any one artist in particular, but rather a collective effort that evolved as they competed to have their works shown in the salons and appreciated by a sceptical public. The paintings were often painted beyond Paris, however, in gardens or along the river Seine. At first the juries who decided which paintings could be displayed in public galleries were not sympathetic to the new style. It was not so much the subject matter that was hard to accept at first, but way that the artists approached their work: ââ¬Å"For the impressionist, as the name implies, the concept of the ââ¬Å"impressionâ⬠provided the theoretical means for approaching the relation of individual and universal truth. The artistsââ¬â¢ characteristic technical devices, such as accentuated (ââ¬Å"spontaneousâ⬠) brushwork and bright color, are signs of their
Sunday, August 11, 2019
A)Show that, compared to perfect competition, monopolies reduce output Essay
A)Show that, compared to perfect competition, monopolies reduce output and increase price. Does this mean that monopolies are always against the public interest - Essay Example It looks for a price on the market demand curve that will maximize its profits- both in the short run and the long run. Unlike the perfect competition, the monopolists marginal revenue from each unit is not constant (Samuelson, 2010). The table below shows that the demand increases as the price decreases-the basic downward sloping demand curve. However, the marginal revenue decreases as each unit of output is increased. Therefore, the monopolist raises the price and restricts output to maximize its returns (Samuelson, 2010). Similarly, the monopolist will produce the number of units when its marginal cost is equal to the marginal revenue. This signifies that the there will be always be more demand than there will be supply to maximize the profits. (Samuelson, 2010) Monopolies act against the public interest at large because they are productively inefficient, cause a welfare loss and earn exorbitant profits. Similarly, they control the price as well as the output to a certain extent; thereby injuring the public at large. However, there are arguments that monopolies help achieve economies of scale and help reduce per unit cost and maintain a high level of innovation to keep the demand curve stable. (Snook, 2013) Snook, A. Is the Existence of Monopoly Against the Public Interest. Retrieved from http://www.courseworkbank.info/courseworkbank.info.php?f=R0NFIEEgLSBMZXZlbC9FY29ub21pY3MvSXMgdGhlIGV4aXN0ZW5jZSBvZiBhIG1vbm9wb2x5IGFnYWluc3QgVGhlIHB1YmxpYyBpbnRlcmVzdC5wZGY on March 24,
Saturday, August 10, 2019
Merits of Joining a Human Resources Professional Association Essay
Merits of Joining a Human Resources Professional Association - Essay Example Keeping in mind that one is in the establishment stage of his/her career with the expectation of acquiring the position of a manager, the membership of Society for Human Resource Management (SHRM) had been found to be suitable. This is because, in addition to providing professional membership, SHRM provides opportunities to enhance owns knowledge, gain information from fellow members through networking and access to valuable resources pertaining to latest HR issues. Table of Contents Executive Summary 2 3 Overview 4 Relative Merits of Joining a Human Resources Professional Association 4 Comparative Analysis of some of the Human Resources Professional Associations 6 Society for Human Resource Management 6 Chartered Institute of Personnel and Development 7 Dubai Human Resources Forum 8à Arabian Society for HR Management 9 Australian Human Resource Institute 10 Decision of the Selection of a Human Resources Professional Association and its Justification 11 Conclusion 13 References 15 Overview This report discusses the relative merits of joining a Human Resources Professional Association. The report conducts a comparative analysis of some of the renowned Human Resources Professional Associations and then selects a particular association that suits the professional requirements considering the candidateââ¬â¢s career stage. ... à As an individual with around 14 years of experience in the Human Resource Department (HRD), the rationale for willingness to join a Professional Association is to develop and enhance the HR skills by means of journals as well as magazines which are comprised with the membership of any Professional Association. Involvement with a Professional Association provides with the opportunity to attend conferences as well as conventions with proficient and professional speakers. Thus, being a member of a Human Resource Professional Association would provide an HR professional with an opportunity to access his/her career proceedings and specific human resource job listings. In addition to this, Professional Associations offer career networking opportunities with other members of the association. Human Resource Professional Association gives an individual admittance to the most beneficial and existing HR networks as a professional (Gatewood & Et. Al., 2010) Furthermore, Human Resource Profes sional Association would augment an individualââ¬â¢s professional development in addition to presenting information about issues pertaining to HRD. Every local or the international Human Resource Professional Association publishes informative newsletters and journals related to issues of Human Resource Management (HRM). Such Professional Associations also update their websites with significant HR issues along with fresh developments in the HR field. Moreover, these Professional Associations regularly coordinate and conduct professional development programs and conferences consisting of industry associated exposures and knowledge for their members.
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