Set operations and Venn diagrams. week 5 MAT Essay

Set operations and Venn diagrams. week 5 MAT - Essay Example So using the example above, cars, buses and vans should be written inside the circle for land vehicles, while rafts and yachts belong to the circle for water vehicles. It is also possible that an object possesses both characteristics. For example, if you want to use a Venn diagram to organize a variety of tools based on whether it is for kitchen (circle 1) or for plumbing (circle 2), you know that scissors belong to both circles. To represent this, we write ‘scissors’ in the overlap of two circles. What if you have an object that does not have any of the characteristics represented by your circles? Then you simply put its name outside the overlapping circles, to signify that it does not belong to any of the groups. Taking the Venn diagram of tools, you know that a watering can does not belong to either kitchen or plumbing tools because it is a gardening tool. Thus, you put ‘watering can’ outside the overlapping

Efficiency of the market Essay Example | Topics and Well Written Essays - 250 words

Efficiency of the market - Essay Example At the same time, perfect indiscriminate price monopoly not only leads to the optimal benefit to the firm but also maximizes market efficiency. In monopolistic market, single-priced monopoly adversely impacts the market mainly because it does not reflect the real human cost of producing goods which result in market anomalies and inefficient market. But when perfect indiscriminate price monopoly is applied on goods, the market response is more positive. Different price strategy in segmented market helps the firm to sell all the goods that are produced. In imperfect indiscriminate pricing, inefficient allocation of resources adversely influences the market efficiency and consequently, both the firm and the consumer become losers. Moreover, perfect indiscriminate price monopoly also encourages innovative inputs and highly creative ideas that facilitate production of goods which can provide the firms with competitive advantage vis-Ã  -vis market monopoly. Patents law, intellectual rights and copyrights are prime examples of government aided monopoly that promotes creative inputs and widens the scope of market driven goals and

Organization Behavior Analysis Essay Example for Free

Organization Behavior Analysis Essay Consequently, in the United States, organizational behavior and management researchers started studying the role that culture plays in the business community. The investigation led to some confusion. Some believed that the national culture of Japan was the driving force behind the competitive successes of businesses in that country. To others, however, it was the cultures of specific companies that created the advantage. My Company uses the Pluralism method. The first distinction to be made when studying culture is the level of analysis—a nation versus a specific company. An individual company constitutes the level of analysis. Therefore, organizational culture consists of a set of shared meanings and values held by a set of members in an organization that distinguish the organization from other organizations. An organizations culture determines how it perceives and reacts to the larger environment (Becker, 1982; Schein, 1996). Culture determines the nature of an individuals experience in an organization in both for-profit companies and nonprofit enterprises. Over time, employees find out how the company works, what is rewarded, and what is punished. Questions, answers, myths, stories, and jargon all become part of the organizational experience. When the person matches the organizational type, the fit produces the best chances for individual success. Company leaders enjoy distinct advantages when an organization exhibits a positive culture. Positive cultures are democratic and progressive. They nurture and value the contributions of members. Positive cultures tend to be more flexible and adaptable, making the organization better able to meet the challenges of a dynamic world (Benn, 2011). Organizational leaders have vested interests in trying to build positive cultures over time. Some studies suggest that culture can play a larger role in employee motivation than pay (Gifford, Zammuto, Goodman, Hill, 2002). Organizational culture can help managers reach their goals while helping employees adapt to company life. The benefits of a positive culture include stability, employee self-management, and assistance in integrating new employees into the workplace. †¢Communicating with the IRS for a taxpayer regarding the taxpayers rights, privileges, or liabilities under laws and regulations administered by the IRS. †¢Representing a taxpayer at conferences, hearings, or meetings with the IRS. Preparing and filing documents, including tax returns, with the IRS for a taxpayer. †¢Providing a client with written advice which has a potential for tax avoidance or evasion. Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Other individuals who may serve as representatives. Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. An individual. An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. 2. A family member. An individual can represent members of his or her immediate family. Immediate family includes a spouse, child, parent, brother, or sister of the individual. 3. An officer. A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. 4. A partner. A general partner may represent the partnership before the IRS. 5. An employee. A regular full-time employee can represent his or her employer. An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. . A fiduciary. A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. . Represent you at a meeting with the IRS. 2. Prepare and file a written response to the IRS. Every day organizational operations involve processes and activities that are construed by many as distasteful or unpleasant parts of employment because they involve the use of authority, power, or politics. The word politics has a negative connotation for many people. Although they may try to avoid political situations, wishing them away is not possible. Furthermore, not every use of power has a negative intention or outcome. Managers can exert power to achieve legitimate organizational goals. The end result may be an increase or decrease in personal power, and the events may be construed as being political or simply as doing his or her job. I think that this brings out a positive outcome. The three types of authority are line authority, staff authority, and functional authority. Line authority is direct, formal authority, as indicated by the vertical lines of an organization chart. Staff authority consists of the right to advise, or give advice. Functional authority is the right to direct but not to discipline. It emerges when an individual has been assigned a leadership role on a task force, project team, or committee. The type of authority that Internal Revenue Service is mainly line authority. I think that this brings out a positive outcome. Employee responsibility, or accountability, is the obligation to carry out tasks as assigned by the supervisor. Each individual in a company is responsible to the manager at the next level up in the organizations hierarchy. The concept of parity of authority and responsibility states that equal levels of authority and responsibility should exist in each position (Fayol, 1916). Anyone who has authority should be held accountable for how that authority is used. Anyone being held responsible should have sufficient authority to get the job done. This is done in a positive manner. It gets the job done. If a manager motivates the unit, it brings out a positive outcome. A pleasant and positive job context contributes to individual and company success by enabling employees to do their best work. Through processes such as mentoring and rewarding, which help to build self-efficacy and self-esteem in individual workers, motivated behaviors can be increased. A company with an unpleasant physical environment, poor reward system, unqualified or inept supervisors, or counterproductive cultural norms limits motivated behaviors (Kamdar Van Dyne, 2007). Emotional Intelligence explains why, despite equal intellectual capacity, training, or experience, some people excel while others of the same caliber lag behind. Certain competencies are found repeatedly in high performers at all levels, from customer service representatives to CEOs. As trainers we must find ways to build these talents labeled EQ (emotional intelligence quotients). Research has shown that emotional intelligence, which encompasses self confidence, can be developed through things like awareness, training, coaching, and practice. That is why a growing number of organizations in the US and around the world is investing in providing their managers with training in emotional intelligence. The conclusion then is that if you are looking to build your self confidence as an important step toward achieving your dreams in life, you should consider taking some training or coaching that helps you develop your emotional intelligence. If you are a trainer or a coach, you should consider adding emotional intelligence to your offerings to help your clients build the confidence to achieve their dreams. The application of the New Sciences to the management of organizations in the age of hyper competition will also be investigated, in order to see whether it could improve our understanding and insight into the modern business organization. Due to the fact that this is a new and exciting way of managing a business, the amount of research literature available is limited. As always, when entering such uncharted waters, more questions will be raised than answers given, but this is indicative of a new concept, and leaves room for more intensive research which will provide a greater understanding of the value added by this management paradigm. Margaret Wheatley (1994) turns to the New Sciences to demonstrate how some of the issues discussed above might be accommodated. She shows how the New Sciences including Quantum Physics, Chaos Theory, Chemistry, and Molecular Biology provide insights into transforming how organizations organize work, people and life, in order to meet the strategic imperatives defined by DAveni. In particular, Wheatley draws on the New Sciences to apply scientific concepts to the problems of order/ change: autonomy/ control: structure/ flexibility: and planning/ innovation within organizations, and in so doing, calls, respectively, for free-flowing information, individual empowerment, relationship networks, and organizational change that evolves organically. This new approach to organizations is a dramatic shift away from thinking of organizations in mechanistic terms, as collections of replaceable parts, where leadership seeks prediction and control. A paradigm shift like this can only take place successfully if the necessary tools and mechanisms are available to support the application of the fundamental insights, offered by the New Sciences, to the complex adaptive system, i. e. the Organization . Conclusion  In summary, career development includes all efforts and activities conducted by individual employees and the organization to help each person choose and follow the best path. The primary concepts that apply to personal success are building an ethical foundation, becoming involved in training and preparation, finding the right person-organization fit, engaging in continuous improvement, and achieving balance. Organizational needs also must be met to fully achieve a quality career development system. The age of the virtual organization is fast becoming a reality. The implications of this have to be dealt with urgently in the new millennium, as the adoption of ever newer technologies and the emerging trends discussed earlier will continue to manifest at an exponential rate. What is also clear is that the traditional management framework is increasingly proving itself incapable of satisfactorily dealing with the new market reality: Conventional theories and practices no longer provide the necessary guidance and support for decision-making in a world of change, complexity and uncertainty. It is this, then, that is driving the move towards a new management paradigm, in terms of which the management function will be radically redefined to take emerging realities into consideration. If companies are to prosper to be drivers of their industries they will need to proactively embrace a new management philosophy that is cognizant of the dynamics of information science, accelerating change, a borderless world, the holistic approach, the New Sciences, as well as the growth of technology, and, in the words of Vernor Vinge,the dawn of the Technological Singularity.

Secure Barcode Authentication using Genetic Algorithm

Secure Barcode Authentication using Genetic Algorithm Dr. Poornima G. Naik Mr. Girish R. Naik Abstract— Genetic Algorithm (GA) is an invaluable tool for solving optimization problems due to its robustness. It does not break even if the inputs are changed slightly or in the presence of a reasonable noise. GA offers significant benefits over other optimization techniques in searching a large state space or n-dimensional surface. In todays information age information sharing and transfer has increased exponentially. With the popularization of Internet and exponential increase in e-commerce transactions security has become an inevitable and an integral part of any e-commerce application. Data integrity, confidentiality, authenticity, non-repudiation have gained tremendous importance and have become important components of information security. In this paper we have made an attempt to exploit the randomness involved in crossover and mutation processes of GA for generating a barcode for authentication process. The number of crossover points and number of mutation points is f ixed and cannot be altered by the user. In the current work we have employed a single crossover point and two mutation points. We have used Code-39 and Code-128 encoding techniques for generating a barcode. The barcode data comprises of 12 randomly generated decimal digits. Each decimal digit is represented using 4 bits. Hence the length of the barcode data is 36 bits. The randomly generated data is transformed into encoded form by applying crossover, mutation and XOR operations before generating a bar code. The randomness together with encoding makes the password robust and hard to track. Finally, the algorithm is implemented in Java and applied for authentication of employee data in a hypothetical organization. The methodology is general and can be applied to any task where authentication is required. Index Terms— Genetic Algorithm, Cross-over, Mutation, Barcode, Encoding. The paper is organized as follows. The first section gives an introduction to Genetic Algorithm under the heading of Introduction. Section II covers the literature survey and the current scenario of application of soft computing in implementing security. Section III focuses on the proposed method of barcode generation using Genetic Algorithm. Section IV covers implementation of the algorithm in Java. Finally, Section V is devoted for conclusion and scope for future enhancements. I. Introduction Genetic algorithms (GA) are adaptive heuristic search algorithms based on the evolutionary ideas of natural selection and genetics [1]. They are based on the principle of Darwinian idea of survival of the fittest and natural genetics. Genetic Algorithm Generally, a Genetic Algorithm consists of three basic operations. Selection Crossover Mutation The first step consists of searching individuals for reproduction. In our problem, we have selected two vectors of 16 bytes each as parents for reproduction. Since the problem is of encryption, there is no special preference given to any particular selection method. All the vectors are selected sequentially based on their order of appearance in a text file. Cross-over is the process of taking two parents and producing from them a child. In an optimization problem, crossover operator is applied to the mating pool with the hope that it creates a better offspring. For the problem under consideration, crossover is taken as one of the steps in producing a decrypted vector. We have employed four-point crossover method. In the case of optimization problem, selecting more than four crossover points will result in the disruption of building blocks whereas in the case of encryption larger the disruption better is the algorithm which makes it robust and difficult to break. After crossover, the vectors are subject to mutation. In optimization problem, mutation prevents the algorithm from being trapped in a local minimum. Mutation plays the role of recovering the lost genetic matter as well for randomly distributed genetic information. In encryption problem, mutation is employed for inducing disorder into the vector. It introduces a new genetic structure in the population by randomly modifying some of the building blocks and maintains diversity into the population. We have employed flipping method, in which for a character 1 in mutation chromosome, the corresponding character b in the parent chromosome is flipped from b to (9-b) and corresponding child chromosome is produced. In the following example 1 occurs at two random places of mutation chromosome, the corresponding characters in parent chromosomes are flipped and the child chromosomes are generated. Structure of Code128 Bar Code Barcodes are made up of a series of lines that vary in width and correspond to various numeric, alphanumeric, or multicode configurations which can then be read in by a laser barcode scanner.Code 128 is a very effective, high-density symbology which permits the encoding of alphanumeric data. It includes verification protection both via a checksum digit and byte parity checking. This symbology has been widely implemented in many applications where a relatively large amount of data must be encoded in a relatively small amount of space. Itsspecific structure also allows numeric data to be encoded at, effectively, double-density. A Code 128 barcode consists of a leading quiet zone, one of three start codes, the data itself, a check character, a stop character, and a trailing quiet zone as shown in Fig. 1. The Code 128 data is encoded in strips of bars and spaces. The sequences of zeros or ones simply appear as thicker bars or spaces. The checksum is included in the barcode, and is a digi t that verifies that the data just read in was correct. The checksum digit is based on a modulo 103 calculation based on the weighted sum of the values of each of the digits in the message that is being encoded, including the start character. Fig. 1. Code-128 Barcode Similar structure exists for Code-39 Barcode. ii Literature survey In literature to date, many GA based encryption algorithms have been proposed. A. Tragha et.al [2] have describe a new symmetric block cipher system namely, ICIGA (Improved Cryptographic Inspired by Genetic Algorithm) which generates a session key in a random process. The block size and key length are variables and can be fixed by the end user in the beginning of the cipher process. ICIGA is an enhancement of the system GIC (Genetic Algorithm inspired Cryptography) [3]. There are various proposed methods for image encryption such as quad tree approach, cellular automata [4, 5]. There are wide applications of GA in solving non-linear optimization problems in various domains [6,7]. But very few papers exist which exploit the randomness in the algorithm for implementation of security. Chaos theory and entropy have large application in secure data communication and the desired disorder is provided by inherent nature of genetic algorithm [8, 10]. Mohammad SazzadulHoque et.al [11] have pre sented an intrusion detection system by applying GA to efficiently detect various types of network intrusions. They have used evolutionary theory to filter the traffic data and thus reduce the complexity [12]. There are several papers related to IDS all of which use GA in deriving classification rules [13, 15]. But to the best of our knowledge very few papers exist which exploit randomness in generating barcode for authentication purpose. III Proposed Method Fig. 2. Application Architecture We have used Code-39 and Code-128 encoding techniques for generating a barcode. The barcode data comprises of 12 randomly generated decimal digits. Each decimal digit is represented using 4 bits. Hence the length of the barcode data is 36 bits.The randomly generated data is transformed into encoded form by applying crossover, mutation and XOR operations before generating a bar code. The application architecture is shown in Fig. 2. Pseudocode The pseudo code for barcode generation process using GA is depicted in Fig 3. Step 1 : Generate a 12 digit random number and store it in a vector. Step 2 : Each decimal digit in step 1 can be represented using 4 binary digits. Hence the total number of binary digits required to represent the data is 4 x 12 = 48 bits. Generate a hash H, by repeating digits 0 and 1 (if the digit is > 8) and 0 and 0, otherwise, required number of times. Step 3 : Perform the XOR operation between the data and a 48-bit hash computed above. Step 4 : Split the vector into two vectors of size six each. Step 5 : Compute 10’s complement of each digit. Step 6 : Perform the crossover operation at the midpoint. Step 7 : Perform the mutation at the extreme positions of the vector. The mutation operation consists of flipping the digit from its original value to its complement. Step 8 : Combine the vectors to reconstruct a 12-digit vector. Step 9 : Perform the XOR operation between the data and a 48-bit hash computed above. Step 10 : Use the 12-digit number generated above to generate a barcode in code-128 fromat. Step 11 : End Fig 3 Pseudo code for barcode generation using GA Mathematical Formulation. Let the original vector be represented by VOriginal. Let H be the hash constructed as follows. H= ∑’ Hi where 1 Hi = 0000, for i = 8 or 9 = 0101, otherwise. H is the generated hash of length 48 bits. Compute the hash of VOriginal as shown below: VOriginal ÃŽ ¸ H = VHash Split the hash into two vectors of size six each. Let the two parts be represented by, V1Hash and V2Hash, respectively. VHash = V1Hash + V2Hash Compute 10’s complement of each digit. Let the two parts be represented by ( V1Hash)ÃÅ'  and (V2Hash )ÃÅ' , respectively. Perform the crossover operation at the midpoint. Let the two new parts now be represented by C( V1Hash )ÃÅ'  and C(V2Hash ), respectively, where C is the crossover operator. Perform the mutation at the extreme positions of the vector. Let the two parts now be represented by MC( V1Hash )ÃÅ'  and MC(V2Hash ) ÃÅ' , respectively, where M is the crossover operator. Combine the vectors to reconstruct a 12-digit vector. Perform the XOR operation between the data and a 48-bit hash, H computed above to generate a final vector. Let it be VTransformed. We get, VTransformed = [ MC( V1Hash )ÃÅ'  + MC(V2Hash ) ÃÅ' ] ÃŽ ¸ H (1) Decoding Vector into original Vector Perform XOR operation between H and VTransformed given by equ(1) to get, [ MC( V1Hash )ÃÅ'  + MC(V2Hash ) ÃÅ' ]. Split the hash into two vectors of size six each. Let the two parts be represented by, MC( V1Hash )ÃÅ'  and MC(V2Hash ) ÃÅ'  respectively. Perform reverse mutation operation and then reverse cross0ver operation on two individual parts to get, ( V1Hash)ÃÅ'  and (V2Hash ) ÃÅ' , respectively. Take 10’s complement of each digit in the two vectors to get, ( V1Hash) and (V2Hash ), respectively. Combine the two vectors to get VHash, where VHash =VOriginal ÃŽ ¸ H Perform XOR operation between H and VHashto get the original vector. The entire process of generating the barcode is illustrated below with the help of an example. Step 1: Generate a 12 digit random number and store it in a vector. Let the number be represented by Step 2 : Generate Hash H as shown below. Step 3 : Perform the XOR operation between the data and a 48-bit hash computed above. Step 4 : Split the vector into two vectors of size six each. and Step 5 : Compute 10’s complement of each digit. and Step 6 : Perform the crossover operation at the midpoint. and Step 7 : Perform the mutation at the extreme positions of the vector. Step 8 : Combine the vectors to reconstruct a 12-digit vector. Step 9 :Generate Hash H as shown below.. Step 10 : Perform the XOR operation between the data and a 48-bit hash computed above Step 11 : Use the 12-digit number generated above to generate a barcode in code-128 fromat. CODE128- 996108946439. Decoding the barcode Step 1: Extract the rightmost 12 digits from the barcode. Step 2 : Generate a hash as shown below: Step 3 : Perform the XOR operation between the data and a 48-bit hash computed above Step 4 : Split the vector into two vectors of size six each. Step 5 : Perform reverse mutation at the extreme positions of the vector. and Step 6 : Perform the crossover operation at the midpoint. and Step 7 : Compute 10’s complement of each digit. and Step 8 : Combine the vectors to reconstruct a 12-digit vector. Step 9 : Generate a hash as shown below: Step 10 : Perform the XOR operation between the data and a 48-bit hash computed above which represents the original vector iv implementation in JAVA The model proposed above is implemented in Java using MS Access as backend and Swing for GUI development. JDBC Type-I driver is used. The structure of the Barcode table used in the implementation is as follows : The following figures 4.1 to 4.4 show the output windows generated by Barcode tool developed in Java. Fig. 4.1 Java Barcode Generation Tool Fig. 4.2 Generation of Barcode Fig. 4.3 Barcode generated in Code-39 Format Fig. 4.4 Barcode Authentication Process. V.CONCLUSION AND SCOPE FOR FUTURE WORK In this paper we have proposed a model for barcode generation based on genetic algorithm and is implemented in Java for authentication of employees in a hypothetical organization. The password is encrypted by applying crossover, mutation and XOR operations and is difficult to track. This model provides a unique security layer on top of existing barcode security layer which makes the password more robust and difficult to break. Even if the database is hacked, the password cannot be stolen because the relationship between barcode and ID is not known. The model can be employed in situations where authentication is of prime significance and can be used for secure transmission of limited data such as credit card number. It provides a cheaper solution to RFID for authentication. Due to the symmetry in the operations involved and symmetry of XOR operation, the coding and encoding processes are reversible. Our future work consists of interfacing the software with barcode scanner and study of various coding techniques with reference to their applicability. References David. E. Goldberg, â€Å"Genetic Algorithms in Search, Optimization, and Machine Learning†, Pearson Education, 1989, ISBN-13: 978-020115767. X. F. Liao, S. Y.Lai and Q. Zhou. Signal Processing. 90 (2010) 2714–2722. H. Cheng and X. Li. IEEE Transactions on Signal Processive. 48 (8) (2000) 2439–2451. O. Lafe. Engineering Applications of Artificial Intelligence. 10 (6) (1998) 581–591. R. J. Chen and J. L. Lai. Pattern Recognition. 40 (2007) 1621–1631 Dr.Poornima G. Naik, Girish R. Naik, Application of Genetic Algorithm to Mass Production Line for Productivity Improvement, International Journal of Latest Trends in Engineering and Technology (IJLTET) Special Issue – IDEAS-2013 ISSN:2278-621X. S. Li, G. Chen and X. Zheng. Multimedia security handbook. LLC, Boca Raton, FL, USA: CRC Press; (2004) [chapter 4]. Y. Mao and G. Chen. Handbook of computational geometry for pattern recognition, computer vision, neural computing and robotics. Springer; (2003). H. S. Kwok, W. K. S. Tang, Chaos Solitons and Fractals, (2007) 1518–1529. Mohammad SazzadulHoque, Md. Abdul Mukit and Md. Abu NaserBikas,An Implementation of Intrusion Detection System Using Genetic Algorithm, International Journal of Network Security Its Applications (IJNSA), Vol.4, No.2, March 2012 L.M.R.J Lobo, Suhas B. Chavan, Use of Genetic Algorithm in Network Security, International Journal of Computer Applications (0975 – 8887)Volume 53– No.8, September 2012 W. Lu, I. Traore, â€Å"Detecting New Forms of Network Intrusion Using Genetic Programming†. Computational Intelligence, vol. 20, pp. 3, Blackwell Publishing, Malden, pp. 475-494, 2004. M. M. Pillai, J. H. P. Eloff, H. S. Venter, â€Å"An Approach to Implement a Network Intrusion Detection System using Genetic Algorithms†, Proceedings of SAICSIT, pp:221-228, 2004. S. M. Bridges, R. B. Vaughn, â€Å"Fuzzy Data Mining And Genetic Algorithms Applied To Intrusion Detection†, Proceedings of 12th Annual Canadian Information Technology Security Symposium, pp. 109-122, 2000. M. Middlemiss, G. Dick, â€Å"Feature selection of intrusion detection data using a hybrid geneticalgorithm/KNN approach†, Design and application of hybrid intelligent systems, IOS Press Amsterdam, pp.519-527, 2003.

Horatios Role In Hamlet :: essays research papers

Horatio’s role in the play Hamlet, which was written by William Shakespeare, is extremely important. In the first place, Horatio was the person who told Hamlet about the ghost. He also had the job of watching Claudius while the play was going on in order to see if he showed his guilt. Lastly, at the end of the play, Horatio had to tell everyone the truth about Hamlet. Hamlet could not do it himself because he died along with eight other characters.   Ã‚  Ã‚  Ã‚  Ã‚  Hamlet would never have known about the ghost of Old Hamlet if it were not for Horatio. Marcellus and Bernado, who were only guards; they sought the advice of Horatio in order that he would also see this apparition. Since Horatio was such a good friend of Hamlet’s, he was the one chosen to tell him. â€Å"†¦Let us impart what we have seen tonight Unto young Hamlet; for, upon my life, This spirit, dumb to us, will speak to him.† (I, , l 180-187) Horatio, then told Hamlet the news about the ghost of Old Hamlet and that is when the whole drama of the play began. Hamlet states, â€Å"†¦I pray you all, If you have hitherto concealed this sight, let it be tenable in your silence still;†(I, iii, L 269-270) This scene is also significant because Horatio is the only other person who not only saw the ghost but knew what he told Hamlet.   Ã‚  Ã‚  Ã‚  Ã‚  After the ghost told young Hamlet what happened, Hamlet had to design a plan to figure out if the ghost was from heaven or hell. He then decided to use â€Å"the players† as bait in order to see how the King acted to the play. After the plan was in place, Hamlet asked Horatio to join him and watch his uncle during the play in order to see his reaction Claudius’s reaction was clear, â€Å"Give me some light. Away!† (III, ii, L 295) This reinforces Hamlet’s observations about the King’s guilt. Horatio then gives news back to Hamlet about the Kings reaction. Now, Hamlet may plan his revenge.   Ã‚  Ã‚  Ã‚  Ã‚  Hamlet decided to kill Claudius while he was doing something evil. When Hamlet finally had the chance to kill him, he thought to himself, â€Å"And now I’ll do’t. And so he goes to heaven, And so am I That would be scanned: A villain kills my father, and for that, I, his sole son, do this same villain send to heaven.

bridging the gap for womens wages :: essays research papers

Bridging the Gap for Women’s Wages â€Å"Somehow, the unsexy issue of the paycheck—equal pay for the same or equivalent work—dropped off the economic agenda. But it never left the minds of women† (41). In her article entitled â€Å"A New Campaign for Pay Equity,† liberal columnist Ellen Goodman outlines the problem concerning the wage gap between men and women. By describing the present position of the wage gap, Goodman points out that there are things being done by the government for the wage gap, which include enforcing the laws that are in existence and suggesting that jobs of equal value be paid equal wages. Goodman then states that, even though laws are in place and goals have been announced, there is still a considerable slack in the government's progress. She holds that the laws are not being enforced as well as they could be and that society needs to transform the way it views the value of women's work, or just work in general. "Underlying the new campaign for pay equity,& quot; Goodman emphasizes, "are attitudes that are changing faster than wages" (41). Here, she suggests that people are beginning to ponder why women's wages are lower. Goodman explains that in order for the issue to be solved, the changes will have to begin on a state level and move up to the national level as momentum and support are gained. Goodman concludes with an astounding statistic: Because of the gender gap, women's families lose $200 billion each year. This statistic helps Goodman enforce the idea that although there are improvements afoot, "[. . .] half a cent a year just won't cut it.† I can honestly say that the first time or two I read the essay, I found it hard to formulate an opinion on the topic covered. At first, I thought that maybe Goodman was victimizing women and just complaining. But the more the class delved into the topic, the more I saw that it was truly a problem in our society. My mother has worked in the same printing factory for more than twenty years. She started at the age of eighteen, at the lowest position possible and has worked her way up to becoming the second-most powerful person in the plant. Her title is Production Supervisor and she is the only woman supervisor in the company. In fact, there are only a small number of women that are not working as temporary employees in her company.

Accounting as a discipline has no theory Essay

Accounting is concerned with the collection, analysis and communication of economic information, which can be used to make decisions and plans about business by various users. The Committee On Terminology of the American Institute of Certified Pubic Accountants defined accounting as follows: â€Å"Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in past at least, of a financial character and interpreting the results thereof†. (Ahmeo Riahi-Belkaou, page 32) Accounting is said to be a language used to communicate information to people. Accounting is also an intellectual discipline and a profession. Moreover, accounting is socially constructed and practiced by people for people, which influence workings and relationships in society. See more: The stages of consumer buying decision process essay The history of accounting stretches back to when the first ancient accounting system began, which was originally based on measurement and recording activities, and then the significant emergence of double-entry bookkeeping around the 15th century, as a basis for further accounting development that consequently resulted in modern Ango-American accounting in the 20th century. Whereas accounting was mainly an â€Å"internal matter† where the proprietors were close to the business, the growth of companies led to the requirement of stewardship accounting. As a result of further industrial development, changing social environment and establishment of professional accounting bodies, the accounting theory should systematically develop in accordance with importance of accounting in modern society. In recent years, more and more theorists start to assess the nature of accounting theory as well as argue whether there is an accounting theory or not. In this essay, I am going to exam the definition of accounting theory and provide evidence to ascertain the existence of a complete accounting theory. A theory is defined as â€Å"a set of interrelated constructs (concepts), definitions and propositions that present a systematic view of phenomena by specifying relations among variables with the purpose of explaining and predicting the phenomena.†(Kerlinger, 1964, page 11) According to this definition, the statement â€Å"accounting as a discipline has no theory† implies  that as a subject, accounting has no a coherent set of concepts and definitions to explain and predict the phenomena. Obviously, the subject of accounting broadly covers all the phenomena in the scope of accounting. In this sense, the accounting theory refers to a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. Before examine the nature of accounting theory, I need to know where the theory come from. â€Å"A fundamental requirement of a theory structure is that it must come to terms with the conditions of knowledge†. (Mathews & Perera, 1996,page 52) Simply, the theory is from knowledge, the big question,† how do we know what we know?† such as, the principles of logic. Correspondingly, one of main characteristics of a theory is a body of knowledge. The study of knowledge is the domain of epistemology, which is concerned with the nature and derivation of knowledge, the scope of knowledge and the reliability of claims to knowledge. Accounting is social constructed and practiced by people and people in terms of its roles. Consequently, Knowledge comes from people. In accounting, we want to generate knowledge and theories of accounting help us to understand accounting better. But there was a big problem arose in accounting in relate to the lack of a knowledge base. In order to solve this problem, SSAP 2 as a first step to provide a knowledge base for accounting was introduced in1971, which defines accounting bases, accounting policies and fundamental accounting concepts such as, going concern, prudence. Afterwards, more accounting standards were developed. Particularly, corporate report was introduced in 1975 which identified a number of user groups. But different users normally require different information. The conflicts of interests of information and the inconsistent of accounting standards resulted in the development of a conceptual framework. Some people argue that a comprehensive accounting theory has not existed at the present time. First of all, I will illustrate a conceptual framework to certify this argument according to the following statement: â€Å"In recent years much effort has been directed towards developing a general theory for the guidance of practice. Such a general theory has come to be known as a conceptual framework† (Underdown & Taylor, 1985, page 1) A conceptual framework that attempts to offer the theories and explanations was significantly produced and developed in order to construct a single coherent set of accounting principles and concepts which could explain accounting practice. FASB defined a conceptual framework as â€Å"a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements.† (FASB, 1976, page2)A conceptual framework is tend to provide a more rigorous way of setting standards, eliminate the inconsistence between statutory and professional provisions and provide a frame of reference for accountants to address specific issues in the absence of specific standards, for example. An ASB statement of principles issued the qualitative characteristics of financial information. Specifically, comparability assists the development of a conceptual framework which tries to restrict the alternatives available to reporting bodies. â€Å"But the alternatives may not be absolutely reduced unless a conceptual framework produces the accounting standards on a completely coherent basis†. (Mathews & Perera,, 1996, page 109)However, the limitation of a conceptual framework includes the time and cost of preparation. Clearly, it is time consuming and expensive to operate. Particularly, some countries with limited economies cannot afford it. Furthermore, a conceptual framework provides too much guidance to accounting and encourages rigidity so that new ideas cannot be easily introduced. If the conceptual framework is poorly designed, it may only benefit some of user groups. For example, the Trueblood and SFAC 1 Reports give inadequate recognition to the needs of user groups other than investors and creditors. In addition, the conflict of principles still exists in the conceptual framework. The illustrative principles are relevance and reliability in the Statements of Principles. Relevance was preferred at the beginning as opposed to prevalence of reliability later. Therefore, a uniform conceptual framework may be difficult to achieve on the basis of inconsistent developments so leading to the impossibility of a general coherent accounting theory. On the other hand, Hendriken and Van Breda argue that an general accounting  theory as to a coherent set of principles is possible at present. They define accounting theory as † a coherent set of hypothetical, conceptual, and pragmatic principles forming a general frame of reference for inquiring into the nature of accounting.† (Hendriksen, E.S., 1977, page 1) The main objective of accounting theory is to provide a coherent set of logically derived principles that serve as a frame of reference for evaluating and developing accounting practice. I strongly do not agree with this statement, because there are some evidences could prove that there is no such an accounting theory involving a coherent set of principles and concepts. First of all, the earlier given example, conceptual framework, proved that it is difficult to achieve it on the completely coherent basis at present. For example, economic ratio analysis predicts the future information are made base on past information. SSAP2 introduced the principles of accrual and prudence which conflict with each other. Specifically, the accruals concept may suggest research and development be carried forward but the prudent concept may require the expenditure to written off in the present period. Moreover, true and fair view hasn’t been defined, but accountants are required to produce the accounts with true and fair view which depends on their constructed reality, so it is problematical that it might be fair to you, but not fair to somebody else. Furthermore, Image that shaped accounting theory tries to offer suggestions as to what accounting is all about or should be about. In Davis, Menon &Morgan’s article, four different images were created to influence the accounting theory in the various contexts in response to changing social environment. Specifically, accounting was assumed to be objective, as suggested by the image of historical record. But in recent years, new images have been created for accounting theory, which are current economic reality, the information system and commodity. Accountants now believe that accounting is subjective. Hence, the subject and object conflict with each other. We also have to see in what context each image is presented other than see it on its own. For example, the public commodity image has emerged in the context of a regulated environment. Therefore, no one image can fully  capture the essential aspects due to subjectivity and new images are being created to add new dimensions to future accounting theories. Moreover, other images which Solomon and Tinker debate about were created for domination of theory and practice of accounting. Solomon, a traditionalist, advocates neutrality or objective as opposed to the view of Tony tinker, a radical thinker. In addition, image that influences accounting theory could be partial or one-side results from view of reality can be produced partially and rather one-sidedly. In other words, accounting theorists created the various images by justifying their views of reality based on observation of social phenomena. Accounting as a discipline has no a complete theory due to the lack of a coherent set of principles and concepts in the scope of accounting and the changing social environment. According to American Accounting Association’s Committee on concepts and standards, they concluded that no single governing theory of financial accounting is rich enough to encompass the full range of user-environment specifications effectively, hence, there exists in the financial accounting literature not a theory of financial accounting but a collection of theories which can be arrayed over the differences in user-environment specifications. (American Accounting Association, 1977, page 1-2) It is indicated that no one single accounting theory applies to all the user-environments but a collection of theories could. For example, different users need different information. Investors need profit information and creditors are satisfied with cash flow information. AAA’s conclusion proved again that there is no a complete general accounting theory. In fact, at present no single accounting theory can affect all the user-environments because different users demand different information. We also live in a complex and changing society so that accounting theory only can achieve its compliant objective in one particular time, such as, image. No one accounting theory can also explain and predict all the phenomena. True and fair view is still a myth, how can accountants practice with such a view? A conceptual framework is still developing for trying to achieve a complete general accounting theory. On balance, I agree with this statement â€Å"accounting as a discipline has no theory†. I am of the opinion that in the subject of accounting, there is no a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. I have proved with some examples that some of principles and concepts are inconsistent, such as, relevance and reliability, and also it is noticeable that accounting theory is partial and one-side, such as, image, because images that shaped accounting theory were captured through theorists’ different view which could be partial. Changing social environments also influence images. Clearly, each image only emerges in a particular context and period, as suggested by Davids. In addition, the incomplete of a conceptual framework which tries to construct a coherent set of principles to explain the practice proved the absence of a general accounting theory. The entire poof strongly against the Hendriken and Van Breda’s opinion which a general accounting theory have emerged. However, a conceptual framework is still improving so I personally believe that a complete general accounting theory could be achieved in the future in accordance with the complete of a conceptual framework due to the development of accounting in response with the development of modern society. BIBLIOGRAPHY Ahmed Riahi-Belkaoui(2000) â€Å"Accounting Theory†, 4th Edition, Thomson Learning. Mathews & Perera (1996) â€Å"Accounting theory & development†, 3rd Edition, Nelson. Underdown & Taylor (1985) â€Å"Accounting Theory & Policy Making†, Heinemann.