Richard Connell s The Most Dangerous Game - 1191 Words

Hunter vs. the hunted is one of the main points in Richard Connell’s â€Å"The Most Dangerous Game.† Sanger Rainsford swims to Ship-Trap Island after falling off the ship on which he was traveling. On the island, Rainsford finds food and lodging with its sole human inhabitants, General Zaroff and Ivan. Zaroff reveals that he intends to hunt Rainsford, since he finds hunting humans most exciting. Rainsford manages to out-smart Zaroff and is waiting in the General’s bedroom when he returns. The authors’ use of characters: Sanger Rainsford, General Zaroff, Whitney, and Ivan, setting: ship, jungle, and island, and symbolism: the island and jungle, help to develop the theme, one who hunts will someday become the hunted. For instance, the author’s use of characters: Sanger Rainsford, General Zaroff, Whitney, and Ivan, help to give the story meaning. Sanger Zaroff, a world-renowned big-game hunter, intelligent and experienced, Rainsford uses his wits and p hysical abilities to outwit General Zaroff: â€Å"I hope the jaguar guns have come from Purdey’s. We should have some good hunting up the Amazon.† Hiding from Zaroff, he recalls his days fighting in the trenches of World War I, where he witnessed unimaginable violence: â€Å"Rainsford had dug himself in France when a second’s delay meant death. That had been a placid pastime compared to his digging now.† At the same time, the three-day chase reverses his life of privilege and ease, forcing him to sacrifice comfort and luxury to survive. GeneralShow MoreRelatedWill in Richard Connell ´s The Most Dangerous Game512 Words   |  2 Pagesthe soft earth†¦ (Connell 32)† The Most Dangerous Game is a story full of adventures and seems to always have the reader on edge. Richard Connell’s story is filled with the theme of ‘will.’ This book is also full of plot twists and makes one mesmerized page by page wanting to know what happens to Rainsford. It also lets the reader to question what happens at the end and it allows the reader to make connections with real life, archetypes, and other literature. The Most Dangerous Game is a compellingRead MoreThe Most Dangerous Game By Richard Edward Connell934 Words   |  4 PagesRichard Edward Connell was an American author, who was probably most famous for the short story â€Å"The Most Dangerous Game.† Connell started writing at the age of 10 covering baseball games for his father s paper. By the age of sixteen he had become the editor of the Poughkeepsie News-Press. Connell was a very smart man who studied at Georgetown and Harvard.While at Harvard he was the editorial chairman. Connell s writing style was usually action-adventure. Some of his works were probably inspiredRead MoreLiterary Techniques : Edgar Allan Poe And Richard Connell1598 Words   |  7 Pagestechnique. Only the most skilled authors have successfully used various literary elements, like s uspense and foreshadowing, to create ageless stories and earn a position in the history of literature. Well known authors, such as Edgar Allan Poe and Richard Connell, use specific literary techniques to inspire and horrify young minds through their timeless works of literature. Biography of Edgar A. Poe To start, Edgar Allan Poe suffered through tragedy, poverty, and failure most of his life, all trialsRead MoreFiction Essay1006 Words   |  5 PagesFiction Essay Thesis and Outline Thesis: In both â€Å"The Lottery† by Shirley Jackson and â€Å"The Most Dangerous Game† by Richard Connell, the authors write to emphasize the sanctity of life through the conflicts endured by their main characters both implicitly and explicitly. I. Introduction A. Thesis Statement B. â€Å"The Lottery† by Shirley Jackson brief description C. â€Å"The Most Dangerous Game† by Richard Connell brief description II. Characterization A. â€Å"The Lottery† by Shirley Jackson 1. Mr.Read MoreComparing The Most Dangerous Game By Richard Connell And The Lottery1080 Words   |  5 Pages102 Thesis: When comparing â€Å"The Most Dangerous Game† by Richard Connell and â€Å"The Lottery† by Shirley Jackson. Both the authors stress the purity of life. How somethings are done just because, with no true value generation after generation. I. Introduction A. Thesis Statement B. â€Å"The Most Dangerous Game† by Richard Connell C.† The Lottery† by Shirley Jackson II. Main Characters A. â€Å"The Most Dangerous Game† by Richard Connell 1. General Zaroff: Presider of the Game. Highly educated and loves huntingRead MoreInfluence Of A Life By Richard Connell And Edgar Allan Poe1600 Words   |  7 PagesLife Richard Connell and Edgar Allan Poe, two of the most famous authors at the time, are recognize by the different types of literature they wrote. Several of these pieces are still popular today. In many cases the life of the author can impact the different themes, or the techniques they use in their stories. Richard Connell’s and Edgar Allan Poe’s backgrounds reflects in the writing techniques they used to captivate their audience. Biography of Richard Connell The famous writer Richard ConnellRead MoreThe Most Dangerous Game And The Cask Of Amontillado1162 Words   |  5 PagesNarcissism is characterized by grandiosity, a lack of empathy for other people, and a need for admiration. Both General Zaroff from â€Å"The Most Dangerous Game† by Richard Connell, and Fortunato from â€Å"The Cask of Amontillado† by Edgar Allen Poe exhibit these qualities, when General Zaroff killed his prey and when Montresor got revenge on Fortunato. They were too absorbed in themselves to see how their humanity was impaired. In both texts, the authors utilize a violent conflict, an isolated setting,Read MoreThe Most Dangerous Game By Richard Connell1318 Words   |  6 Pagesmethod Richard Connell uses to create suspense in â€Å"The Most Dangerous Game† is slowing down the exposition with the purpose of dragging it out and creating a pace that keeps the reader waiting in a prolonged state of suspense. For example, on page 9, Rainsford st umbles upon the chateau after washing up on Ship-Trap island where he is greeted by its owner, saying â€Å"‘It is a very great pleasure to welcome Mr. Sanger Rainsford, the celebrated hunter, to my home...I am General Zaroff.’† Connell is usingRead MoreThe Most Dangerous Game Essay815 Words   |  4 Pagesfantasies. Out of these numerous stories, there is one that will remain a fascinating and thrilling story - that is ‘The Most Dangerous Game’ by Richard Connell. To me ‘The Most Dangerous Game’ encompasses multiple different notable aspects; of my favorites being adventure as well murder. Sanger Rainsford is portrayed as a smart protagonist of the story The Most Dangerous Game. He s an excellent, knowledgeable huntsman, and in the story, he ends up on Ship-Trap Island where he meets General ZaroffRead MoreThe Most Dangerous Game By Richard Connell Essay1033 Words   |  5 PagesIn many stories, there exist antagonists that cause a conflict. The author emphasizes this in two stories, â€Å"The Most Dangerous Game† and â€Å"The Lady and the Tiger† where their descriptions include craze and evil. The short story, â€Å"The Most Dangerous Game†, by Richard Connell, tells about a stranded man, Rainsford and his meeting of General Zaroff, who believes he possesses the right to kill other humans. The short story, â€Å"The Lady or the Tiger†, by Frank R. Stockton tells of how a king uses â€Å"fate†

The United States And Cuba - 1491 Words

Before the conflict between the United States and Cuba, the two countries were strongly connected in terms of trading, with the US purchasing 87% of Cuba’s exports (CITE). However, once Fidel Castro came to power in Janurary 1959 after successfully overpowering President Batista and established Cuba as a communist state, relations became strained. In the following year, $1.8 billion US assets in Cuba were taken by Castro and the newly Communist state created close ties with the Soviet Union (CITE 2). In the year of 1963, travel and financial transactions with Cuba were both prohibited. Traverse from the United States to Cuba was made illegal on February 8, 1963 and the Cuban Assets Control Regulations, or CACR, issued economic sanctions prohibiting financial transactions with Cuba in July of that same year (CITE 2). In the year of 1977, President Jimmy Carter attempted to repair the relationship between countries by opening a â€Å"US Interests Section† in replacement o f the previously closed US Embassy in Havana. Carter also began talks with Cuba. Tensions between Cuba and the United States rose in 1982 when the US State Department listed Cuba as a State Sponsor of Terrorism because of its actions since the 1960s of training and arming terrorists in Latin America, Africa, and the Middle East. President Ronald Reagan also exposed Cuba in their containment of a Soviet combat submarine base capable of providing service to other submarines and a Soviet military base (CITE 3).Show MoreRelatedCuba And The United States864 Words   |  4 PagesCuba and the United States are two very different countries. Although they are only nearly 90 miles away from each other it has been over 50 years since both countries have had any real relationship towards each other, other than the hatred that seems to shown by the two countries’ politicians. In October 1960 the United States began to impose its first round of embargoes towards the small island when Cuba decided to nationalize all of the American Oil on its county after the United States withoutRead MoreCuba And The United States1217 Words   |  5 Pageshe U.S and Cuba officially cut ties in January of 1961, meaning that there have not been any high-level diplomatic relations with Cuba for 54 years. At the time, America and Cuba considered one another as mortal enemies and mistrusted each other’s government greatly. So this raises the question; Was it the correct decision for Cuba and the United States to cut ties? This break with Cuba was a bad decision because it caused Cuba’s economy to plummet, caused Cubans to immigrate, and it caused CubanRead MoreCuba And The United States1610 Words   |  7 PagesIntroduction A lot has gone on between the United States and Cuba between 1959 and 2015. In 1959, Cuba and the United States cut off diplomatic ties. On December 17, 2014, the United States and Cuba announced that they would restore diplomatic ties. Diplomatic ties is defined as â€Å"The art or practice of conducting international relations, as in negotiating alliances, treaties, and agreements† by The Free Dictionary. This means that two countries work together and with other countries to talk aboutRead MoreThe United States And Cuba Essay1008 Words   |  5 PagesThe United States and Cuba The United States is the leader of the free world. The United States exercises strength in this role through trade agreements and military strength. Because of this, the foreign policies the United States puts into place greatly affect the economies of other countries. This is especially true of Cuba. The island of Cuba is just over 100 miles south of the Florida border. The United States and Cuba have struggled to find common ground in regards to foreign policy overRead MoreThe United States And Cuba1534 Words   |  7 Pageshostilities, the United States and Cuba have taken significant steps in recent years to dramatically alter their relationship in the years ahead. Those efforts are controversial to a number of Americans who oppose engaging the Cuban government. Prior to the Spanish American War of 1898, Cuba was a Spanish colony with extensive commercial relations with U.S. businesses, particularly with regard to the production of sugar. Following the U.S. victory in the Spanish American War in 1898, Cuba, which is locatedRead MoreCuba And The United States1610 Words   |  7 PagesIntroduction A lot has gone on between the United States and Cuba between 1959 and 2015. In 1959, Cuba and the United States cut off diplomatic ties. On December 17, 2014, the United States and Cuba announced that they would restore diplomatic ties. Diplomatic ties is defined as â€Å"The art or practice of conducting international relations, as in negotiating alliances, treaties, and agreements† by The Free Dictionary. This means that two countries work together and with other countries to talk aboutRead MoreCuba And The United States1307 Words   |  6 PagesCuba is a nation that formed from a history of colonial and imperial domination. Formal colonial status under Spain ended during the invasion by the United States in 1898, when military and corporate interests made the island a de facto colony of the United States. However, Cuba and the United States have had a long history of both political and military ties; both good and bad. Nevertheless, these ties have played a vital ro le in the current relationship the United States maintains with CubaRead MoreEssay on Cuba and the United States4491 Words   |  18 PagesCuba and the United States The island of Cuba has been a focal point of American foreign policy since the acquisition of Florida in the late 1800s. Cuba continues to capture Americas attention as it is the only existing communist state in the Western Hemisphere. U.S. policy has attempted to topple the communist regime in Cuba since its outset in 1961. Policies designed to incite revolution, destroy the Cuban economy, and starve the Cuban people seem to be at odds with American ideals ofRead MoreThe United States Embargo On Cuba2305 Words   |  10 PagesII 21 March 2016 The Extirpation of the United States’ Embargo on Cuba On an island far, far, away, are oppressed, poor, and hopeless people who have been under the subjugate control of a regime of communist dictators for over half a century. A body of people, who for almost 55 years, have been given the cold shoulder by one of the world’s biggest superpower and the only superpower in close proximity to their own island. The U.S. implemented sanctions on Cuba in 1960 and 1961, with President John FRead MoreThe Embargo On Cuba And The United States1781 Words   |  8 PagesIn December 2014, President Obama started restoring diplomatic relations with Cuba. Cuba and the United States have been hostile since the Cuban Revolution of 1959, when Fidel Castro overthrew the US-supportedbacked dictator, Fulgencio Batista, and established a Communist regime. The US rejected Castro’s bid for equal economic partnership because they wanted to maintain economic dominance. As such, Castro began seizing US assets, causing back-and-forth actions that culmi nated in Presidents Eisenhower

Business Combination Disclosure Level

Question: Discuss about the Business Combination Disclosure Level. Answer: Introduction: This study is done to understand the terms of finance and their working method properly. All the data of finance helps the organization and other party to make a better decision towards buying and selling the assets, investment and divestment the money, expanding the market or not etc. A proper study on the topics mentioned below helps me to understand the finance more. This study is describing about the asset, real asset, measurement of asset, different measurement style, IASB working, the international standards for accounting, the categorisation of assets and a connection between decision useful information and measurement of asset. A study on Unilever Australias data has been done to understand the data properly. This study helped me to understand that how international accounting standard help the organization to present and maintain the financial data and how this measurement helps the organization for making decisions. The first part of this study is describing about the asset and its measurement technique. Second part is explaining about the IASB standards and their value. The third part is evaluating the Unilever data and categorising the financial data of Unilever. The last part is of making comments, in which it has been analyzed that how the decision information and asset measurement technique is connected with each other. Asset is an economic value for an organization. It is expected by asset to provide some benefits in future. Assets are basically reported on a balance sheet. Asset is bought and sold for the benefit of the firm and its operations. An asset is something which improves the profitability, generates cash flow, improves the sales and reduces the expenses of an organization (Hillier, Grinblatt Titman, 2011). Assets are basically of two types: real asset and financial asset. Real asset is the one whose value is because of their properties and substance. Real asset includes Commodities, real estate, precious metals, oil, agriculture land etc. Financial asset is liquid assets of tangible nature that derives the value due to contractual claims. Bonds, bank deposits, stocks etc are financial assets. The statement is describing about the real asset as real assets are the assets whose value becomes the same for years and sometimes their value even increases. Real assets have intrinsic value (Henning, Lewis shah 2000). Unlike financial assets, a Real asset derives their value from inherent and intrinsic qualities of themselves. Measurement of Real Assets: Measurement of real assets is quite essential for an organization as it helps the organization to understand the true value of its assets and work accordingly. For measuring the real assets, each organization adopts the different methods (Shalev, 2009). The most common method of measuring the real assets is analyzing the market and identifies the real value of real assets. For analyzing the market, each organization takes different steps. Some organization take the help of outsourcers, some hire the business analyst, some collect the set of data from the market and analyze themselves about the value of assets. Inflation rate makes a direct impact on value of real assets as with the increase in rate of inflation, the rate of real assets also increases. The land value, agriculture land value, precious stones value, unique things value, antique statues value etc always increases with the time (Freeze Kulkarni, 2005). The increase rate of all of this depends upon the market situation, economy and inflation or deflation rate. Investing in real assets is the best investment decision as the value of these assets never decreases. Financial statement of an organization is prepared and issued by the company to provide the additional information to stakeholders about the companys financial standings and performance. Understanding and describing the financial data of an organization is quite complex (Basu Waymire, 2008). The first step a stakeholder must take for understanding the financial data is learn about the profitability, debt levels, total investments etc. Here the real asset value of Unilever in 2014 was $1384 for real estates and in 2015, the value of that real estate become $1689. This rate is analyzed by the Unilever through doing an analyze of market and by identifying the real value of its real assets. Real assets value diminishes only in some exceptional time otherwise the value of these assets become the same for years and it gives a true growth to the organization as organization need not to invest again in again in the same field ad can take a benefit from years. Here the Unilevers land and building value for 2013 was $3847 and the increment of its value is of $155. At the same time, the plant and equipment value of Unilever is $13,382 in 2013 and the value of this gets appreciated by $523. So the value of real assets always gets increased in normal time. Knowing the real value of an organization helps the organization to grow faster. Real value is the item of an organizations balance sheet which makes the balance sheet more attractive (Financial Accounting Standards Board, 2006). Investing in the real assets is a good idea as the value of them never gets depreciated. The real assets identification and measurement is complex as organization has to find out the market and book value of assets and work accordingly. Assets and problem of Additivity: Asset is a resource of an organization controlled by the organization itself as the result of past happenings and future benefits of economic by the flow of entity. The term assets are defined in terms of control instead of ownership. Assets can be putted in the balance sheet and final documents of an organization whether the asset is belonging to someone else. Just like if machinery is purchased by an organization on lease for a longer period, then the value of machinery will be shown in organizations financial document rather it is not the property of organization. The assets can be controlled by the organization for recognizing the financial transactions and statements of a company. Apart from all of this, the framework of IFRS has advised to meet the following criteria before putting the transactions into financial statements: The economic benefit inflow to the entity is probable. The value or cost can be measured reliably. Additivity is a substance added to something in small amounts to improve, strength or alternative the things. Assets Additivity is a substance directly added to assets of an organization. It is something that becomes a part of assets and gives a financial stability to organizations documents. When the value of assets of a whole group exactly equals the same the value of individual assets which make the group of assets? The principle of net present value of a group of independent projects is just the total of individual projects. It is a situation where the market value of a set of assets or portfolio exactly equals the individual assets or securities market value. A main criticism is putted against the financial accounting is figure out the financial data which cannot be worthy and meaningful when added together. The main problem of Additivity is that the assets of the organization cannot do work well in a group. Instead of it the work done by them individually is nice. Asset valuation method assumes that the value of an individual asset is equal to a set of individual asset, for the sake of convenience. The approach adopted by Additivity is a traditional approach. It is not possible every time that an individual assets value is exactly equal to the sum of set of assets. Additivity problem occurs the most at the time of measurement of assets value as the approach of Additivity is not that much good for organization and it dont provide a proper result. For example when an organization buy assets which last for more than 1 year, it becomes complex for the organization to determine with the accuracy that which part is remained unused after completing the year. Just like a company bought machinery worth $10,000 with a life of 5 years. How will it be possible for the company to determine the exact amount of the assets used at the end of first year? The IFRS 5 Non-current Assets Held for Sale describes the real definition of asset as well as the problem faced by an organization while Additivity the assets. This section describes that a non current asset is the one whose life is more than 1 year. Its carrying amount can be recovered only through a transaction of sale rather than using it continue. Categorization and treatment of assets is quite complex as it is not that much easy for an organization to categorize its assets in different heads properly. The main categorisation part of fixed assets are Buildings, Computer equipment, furniture and fixture, Construction in progress, Intangible assets, land, real estate, leasehold improvements, Software, office equipments etc (Taylor, 2007). The main category of an asset is current asset and fixed asset or tangible assets and intangible assets. For treating each asset well, many methods are used by different organization. Each organization adopts different method according to the nature and working method of organization. For the fair treatment of assets, the asset can be divided into 4 parts i.e. Size, accounting conservatism, management change and accounting rate (Ahmed, Kilic Lobo. 2006). Unilevers asset categorization is based upon non-current assets (Goodwill, property, equipment and plant, intangible assets, deferred tax assets, financial assets and other non-current assets) or current assets (Inventories, current tax assets, current receivables, other financial assets etc). The categorisation of Unilever Australia is according to the IFRS. IAS 1 explains the financial statement and provides guideline to present it into a well manner. IAS 1 stands for Presentation of Financial Statements. IFRS 9 explains the classification of financial assets. Here Unilever is following all the rules of IFRS and making its financial documents according to that. The financial documents of Unilever is presenting and categorised very well, it can be easily understand by the stakeholders of company and other people very well. A good categorization and treatment of an organization helps the organization to deliver a good message to its stakeholders, it helps the shareholder to understand the financial condition of organization well, it helps the creditor and debtor of the organization to understand the dues and work accordingly, it helps the auditor to analyze the financial reports well, it helps the other people to understand the organization and its transaction well. IAS 16 explains the definition of property, plant and equipment. These all are the tangible item of a company, it helps by an organization for make a use of production and supply of goods and service or for administration purpose. These assets are expected by the organization to use for more than 1 year. IAS 40 explains the investment property. It is a building even a part of building, land etc held by an organization for capital appreciation of rental or both (International Accounting Standards Board (IASB), 2013). It can never be owner-occupied or not held for sale the equipments in normal course of business. IAS 40 is describing the judgement and estimates. It explains that sometimes it is difficult for the entity to identify the property of investment. For it, entity develops criteria that can exercise the judgement easily and consistently (IASB, 2010). It is evaluated through this study that categorisation and a good treatment of asset are necessary for an organization. It helps every party who have connection with the company to identify, analyze and understand the financial stability of the organization as well as understand the growth of the company and all the transaction made by the company in accounting year (Botosan Huffman, 2013). Asset measurement is a complex process for an organization. As there are so many methods to measure the value of an asset, it becomes difficult for the organization to choose the best method and apply this method so that they can make a better decision regarding finance of organization (Kolev, 2009). The two main mechanism of value realization of an asset are in-exchange and in-use. In-exchange, it is expected from asset to realize the contribution of firm value in exchange of cash and other valuable asset on a standalone basis. It derives no extra value for being used in a group of other assets. It is expected by in-use assets to realize the value of contribution to firm employed with a group of other assets (Zanoni, 2009). It is also referred as cash generating unit. The value of in-use is expected to increase the level of sum of individual assets. Decision useful information: Decision useful information is a key element of decision making as without the information, it is not possible for an organization to make decision (Cairns et al, 2011). For collecting the useful information for decision making, an organization need to ensure that all the mechanism adopted by it is quite well and the data get by this mechanism is helpful and perfect for making decisions (Lusardi, 2012). Relation between decision useful information and asset measurement is positive as if the asset measurement is done properly than the decision making will automatically be good. A good technique of measurement will help the organization to collect the best information and thus organization can make good decisions (Milburn, 2012). Fair value measurement of an asset in-use asset doesnt offer investor with decision useful information. A valuation method concludes that an equity of a firm can also be modelled as value attribution of firm to value generated by in-use assets and in-exchange assets (Christensen Nikolaev, 2013). Importantly, P1 (equity value) is equal to the net in-exchange asset of a firm measured according to the market value and discounted expected value of firms infinite horizon future cash flow (expected) generated from in-use asset (Dechow, Myers Shakespeare, 2012). For example, it is quite possible for an organization to estimate the present value of cash flows generated in future by labour, material and machinery. It produces a product which is sold to produce the net cash inflow of organization (Nekrasov Shroff. 2009). The resulted value of the cash flow is expected to exceed the total of exchange value of material, labour, machinery but the exceeded value of assets cannot be meaningfully attributed to other individual assets, thus it is created by a combination of assets with other (Dichev, Graham, Harvey Rajgopal, 2012). Finally, it can be said that the decision useful information and assets measurement have a strong relationship with each other. Fair accounting value is for reporting the shareholder sufficiently only the time, when organization does not add any value to the input through the business model (Financial Accounting Standards Board, 2012). An organization does not add any extra value to the input through the business model while buying and selling assets. Historical cost accounting is managed for business models for transforms the input to add or exceed the value that is in-use assets. Additionally, a framework is measured and developed by ICAEW(2010). This framework advocates for accounting measurement i.e. historical cost for most relevant measurement basis. It is examined through this study that decision useful information is linked with the measurement of assets. An asset measurement is guided in the way in which value of asset is derived either in-exchange or in-use (Song, Thomas, and H. 2010). This provides the investor and other stakeholders to get the information and assess the firm value. IAS 41 describes the measurement for fair value for biological assets, like animals and living plants. It derives the value both in-use and in-exchange. S multi pronged approach is assessed for decision usefulness (Daske, Leuz Verdi, 2008). The result of this study supports the asset measurement and decision useful information in the manner, which realizes the true value of a firm and it is suggested that before taking the decision, party must go through the asset measurement and valuation process (FASB, 2007). Conclusion: I empirically studied and examined that the financial decision making is quite complex but if a person use the mechanism and techniques to solve the problems, then it can be assessed easily. I have gone through many books, published articles, e-books, journals, research paper etc to do this study. It is found through this study that many things in a group impacts on financial decision. The term asset is quite easier to understand after this study as I got to know that how an asset is differentiated from others and how an asset value can be measured. It is also found that the measurement technique of assets differs organization to organization. Unilever data is taken for consideration to understand it in a better way. IASB is the accounting standard board internationally which set the standards for organization to maintain their accounts. A study on present IASB helped me to understand the financial terms best. The Additivity problem and asset measurement helps the organization to make a better decision. The categorization and treatment of assets of Unilever is examined and found that the financial data of Unilever is totally according to the standard of IASB. The categorisation is of many types and it helps the company and its stakeholder to understand the data easily. Lastly, I would say that the whole study is of making the financial decision properly. For a proper decision making, a firm need to identify and measure all the techniques in a proper manner. Reference: Ahmed, A.S., E. Kilic G.J. Lobo, (2006). Does recognition versus disclosure matter? Evidence from the value-relevance of banks recognized and disclosed derivative financial instruments. The Accounting Review 81(3): 567-588. Barth, M. E., W. H. Beaver, J. R. M. Hand, and W. R. Landsman. 2005. Accruals, accountingbased valuation models, and the prediction of equity values. Journal of Accounting, Auditing Finance 20 (4): 311-345. Basu, S., and G. Waymire. 2008. Has the importance of intangibles really grown? And if so, why? Accounting Business Research 38 (3): 171-190. Botosan, C.A. and A.A. Huffman. 2013. "A Business Valuation Framework for Asset Measurement." University of Utah Working Paper. Cairns, D., D. Massoudi, R. Taplin and A. Tarca. 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia."The British Accounting Review 43(1): 1-21. Christensen, H. and V. Nikolaev. 2013. "Does Fair Value Accouting for Non-Financial Assets Pass the Market test?" Review of Accounting Studies Forthcoming. Daske, H., L. Hail, C. Leuz, and R.S. Verdi. 2008. "Mandatory IFRS reporting around the world: Early evidence on the economic consequences." Journal of Accounting Research 46(5): 1085-1142. Dechow, P.M., L.A. Myers, and C. Shakespeare, (2012). "Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits." Journal of Accounting and Economics 49(1-2): 2-25. Dichev, I.D., J.R. Graham, C.R. Harvey, and S. Rajgopal. 2012. "Earnings quality: Evidence from the field." Working Paper FASB (2007). Statement of financial accounting standards (SFAS) No. 141: Business combinations - revised. Norwalk, CT: Financial Accounting Standards Board. Financial Accounting Standards Board (FASB). (2012). Discussion paper: Disclosure framework. FASB: Norwalk, CT. Financial Accoutning Standards Board. 2006. Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reportin and Qualitative Characteristics of Decision-Useful Financial Reporting Information. Freeze, R., Kulkarni, U. (2005, January). Knowledge management capability assessment: validating a knowledge assets measurement instrument. InProceedings of the 38th Annual Hawaii International Conference on System Sciences(pp. 251a-251a). IEEE. Henning, S. L., B. L. Lewis W. H. Shaw, (2000). Valuation of the components of purchased goodwill. Journal of Accounting Research 38 (2): 375-386. Hillier, D., Grinblatt, M., Titman, S. (2011).Financial markets and corporate strategy. McGraw Hill. International Accounting Standard 41: Agriculture. London, UK: IASB. International Accounting Standards Board (IASB). 2010. Conceptual Framework for Financial Reporting 2010. London, UK: IASB. International Accounting Standards Board (IASB), (2008). Exposure draft: An improved conceptual framework for financial reporting. London, UK: IASB. International Accounting Standards Board (IASB). 2009. International Accounting Standards Board (IASB), (2013). "Discussion Paper: A Review of the Conceptual Framework for Financial Reporting." London, UK: IASB. Kolev, K. 2009. "Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157."Working Paper. Lusardi, A. (2012).Numeracy, financial literacy, and financial decision-making(No. w17821). National Bureau of Economic Research. Milburn, J.A. (2012). Toward a measurement framework for financial reporting by profit-oriented entities. Canadian Institute of Chartered Accountants. Nekrasov, A. P. K. Shroff. (2009). Fundamentals-based risk measurement in valuation. The Accounting Review 84 (6): 1983-2011. Shalev, R. 2009. The information content of business combination disclosure level. The Accounting Review 84 (1): 239-270. Song, C.J., W.B. Thomas H. Yi. (2010). Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms. The Accounting Review 85(4): 1375-1410. Taylor, S. J. (2007). Modelling financial time series. Zanoni, A. B. (2009). Accounting for goodwill. New York: Routledge/Taylor Francis.

Audit Assurance and Compliance Impulse Pty Limited

Question: Discuss about the Audit Assurance and Compliance for Impulse Pty Limited. Answer: Inrtroduction: In this given case study on Impulse Pty Limited, it is noted that Impulse is an entertainment system manufacturing company established in the year 2005. King Queen considers as one of the independent auditing firm for the company Impulse Pty Limited starting from formulating policies (William, Glover and Prawitt 2016). Given the situation on 30th June 2012, it has been argued that Impulse Pty Limited gone through several problems relating to liquidity position as well as stock in hand. At the time of preparing financial statements for the company Impulse Pty Limited, King Queen fails to take these situation of Impulse into account that leads to an unadjusted scenario noticeable in the financial reports (Stuart 2012). Hence, Easy Finance Limited was one of the finance company who provides financial lending activities to other business. EFL Limited aims at providing large loan to Impulse Pty Limited after reviewing the financial reports. In other words, main thought process of Impuls e Pty Limited was to deal as well as recover from its continuous downgrading financial position causing severe trading issues. Therefore, Impulse Pty Limited had been bankrupted for the year 2012 because of implications of major issues relating liquidity position as well as inventory levels whereby EFL suffers hugely from major effects of given event (Simnett, Carson and Vanstraelen 2016). It depends widely on the role of Independent Auditors for rendering common responsibility for preparing financial reports for actual historical data of the company from the perspective of financial or trading activities (Messier 2016). There are various financial reports that majorly reflect the financial position of the company on specified time because of cash flows as well as operational outcomes. In other words, particular events can be adjusted for a specified time for publishing the future financial reporting time. Therefore, auditor requires rendering important aspects of events prior towards preparing financial reporting in case of bringing material effects on the developmental factor of financial reports in association with company (Louwers et al. 2013). This means auditors require conducting necessary adjustments for disclosing the critical facts on the financial position as well as condition for business within the specified time. In this particular case study, written clarification is provided about seeking advice from King Queen by EFL in relation to rendering loans to Impulse Pty Limited (Glover, Prawitt and Messier 2014). It was regarding the legal liabilities that may not be faced by King Queen whereby independent auditing form gives right information on current financial position of EFL. In case EFL gets ready for providing appropriate amount of loan after viewing the financial reports as reflected by King Queen. This means getting credible information regarding the original financial standpoint for Impulse Pty Limited by a lending organization (Eilifsen et al. 2013). It means rendering loan after receiving the actual financial details regarding the company named as EFL for viewing at the liability of King Queen for future consequences activities. In the given context, there are important guidelines mentioned in the paragraphs 93 to 97 of PCAOB Auditing Standard number 5 (Arens, Elder and Beasley 2012). This is the way where auditing firm such as King Queen conducts important integrated audit report based on financial statements of Impulse Pty Limited. On the contrary, the internal control is associated by applying auditing approach for maintaining the critical condition. This means rendering specific direction regarding the subsequent events after viewing at the financial reports as well as internal control for business organization. It requires providing correct advice for helping King Queen after avoiding the liabilities in relation with subsequent events. It means maintaining the guidelines as mentioned in the auditing standards based on given practices as well as approaches at the same time (Arens, Elder and Beasley 2014). Auditing Independence has tow broad aspects that is discussed for understanding the nature of auditors. It is discussed regarding difference between actual independence as well as perceived independence depending upon appearance. This requires achieving the auditing process goals after looking at the contributing factor. Actual Independence means independent functioning of auditors whereby auditors are influenced directly with freedom of thinking capabilities. In other words, actual dependence refers mainly regarding the independent state of the auditors. Several factors shape the independent approaches of an auditor after dealing a particular situation (Stuart 2012). Therefore, specific freedom made in decision-making process has been viewed at the time where especially the company directors compromise positions of auditors. It leads to difficulty for measuring the mental state as well as attitudes of individuals. This can be highly challenging fact for measuring the objectivity of auditors. It is in regard with emerging important as perceived independence of auditors. There are certain key regulatory requirements as well as auditing standards in association with auditing process as designed by the Australian Securities and Investment Commission (ASIC) (William, Glover and Prawitt 2016). Several guidelines are mentioned in the areas as mentioned in ASIC as maintained by independent auditors regarding practices. In the first scenario, Bob has copied as well as utilized given financial information from the books of Club Casino in order to developing his university assignment. In other words, he mainly removed the possible references in relation with Club Casino that has chances of auditing breach that arise, as he did not even inform Club Casino for any practices (Simnett, Carson and Vanstraelen 2016). This means Bob is an Independent auditor who should avail proper consent regarding Club Casino for utilizing the financial information before data application and fulfilling basic educatory requirements. In the second scenario, it discusses on Wendy involvement to Ace Limited whereby company requires auditor rotation requirements as mentioned in ASIC (Stuart 2012). In accordance with the guidelines, there are enforceable law undertaken by the auditors involved for developing reports concerning major areas of business activities if company is more than 5 successive years. In the third scenario, it refers to assigning Leo in given auditing process for the company named as Precision Machinery Limited. It has been observed for understanding the nature of appointment meeting the adequacy level as well as effectiveness of nature (Simnett, Carson and Vanstraelen 2016). It relates with quality review programs as well as disciplinary procedures concerning professional accounting bodies. In the fourth scenario, it refers to the events between Chan Associates as well as Classic Reproductions Pty Limited. It means the application of registration requirements in the most appropriate way (William, Glover and Prawitt 2016). Therefore, it requires arranging for full settlement activities for the claims relating to auditing fees by an auditing firm named as Chan Associations. It relates association with Classic Reproductions for not fulfilling the auditing requirements. Reference List Arens, A., Elder, R. and Beasley, M., 2014. Auditing and assurance services-An integrated approach; includes coverage of international standards and global auditing issues, in addition to coverage of the AICPA Clarity Project, PCAOB auditing standards, the Sarbanes-Oxley Act, and Section 404 audits, 15.Aufl., Boston. Arens, A.A., Elder, R.J. and Beasley, M.S., 2012.Auditing and assurance services: an integrated approach. Prentice Hall. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014.Auditing assurance services: a systematic approach. McGraw-Hill Education. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues and Opportunities.Auditing: A Journal of Practice and Theory. Stuart, I., 2012.Auditing and assurance services: an applied approach. McGraw-Hill/Irwin. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach.

Pendiulm Effects Essays - Pendulums, Bob, , Term Papers

Pendiulm Effects Laboratory topic # 10 In this experiment we will observe the properties of a pendulum moving in a circular motion rather than the traditional ?back and forth? motion. This will simulate the direction that a satellite would follow above the earths atmosphere. The purpose of this experminate will be to show how gravity pulls on the string and the path that the pendulum follows. Apparatus used: 1. Pendulum with long string 4. Digital stop watch 2. pendulum clamp 5. two-meter stick 3. circular path draen on paper 6. vernier caliper procedures: hang the pendulum for the attached rod and allow the pendulum so it's nearly to the floor. Then align the ball with the center of your circled paper and center the pendulum onto the circle. Practice rotating the pendulum so it follow the circle that you have made. After you have practiced this a few times make a mark on the circle, this is your starting point. Start the pendulum into motion so it will follow its path on the paper and after it has made a complete reveloution that is your first turn. Using your stop watch start timing the reveloutions that it has made. You can use as many turns as you like, just remember that you must make 1 complete turn before stateing that it is one turn. Data: Average radius of pendulum arc ? 30.5cm (Converted to Meters - .0153m) Length of pendulum string( to the top of bob) - 161.8cm Bob diameter ? 2.5cm Pendulum length to center of bob - 163.05cm Angle of string from vertical ? 5.38? Time for 4 reveolutions = 10.57 seconds. Average period = 2.643seconds. Average speed 2.376 m/sec. (15.25/1000 = .0153m*.364m/sec = 2.376 m/sec.) Am= .865 m/sec Ap = .923 % difference = {(am ? Ap)/Ap} * 100% = -6.28% Physics

The Feminized Retail Landscape essays

The Feminized Retail Landscape essays In this article, the author, Mona Domosh, argues that the relationship between gender ideology and the development of modern consumer culture develops the cultural landscape of retailing. She examined the development of the new retailing space in mid-nineteenth-century New York City, focusing on the major department stores, to demonstrate the significance between gender roles and consumption. In nineteenth century, shopping was the most frequent activity for middle-class women in New York City. Therefore women were targeted as the new consumers, and this became an important factor of reshaping American downtowns at that time. The introduction of ready-to-wear clothing had sweeping impacts on industrial growth and retailing trade, merchants had spent years using advertising and many sales techniques to convince women that factory-purchased clothing was better, cheaper and more modern than home-made clothing. By the end of the nineteenth century, food, clothing and home furnishing had all become commodities. The work of middle and upper-class women shifted from domestic production to public consumption. Fashion and constant consumption became important indicators of social status because the choice of styles represents ones taste and also reflect ones social status, and constant consumption served as reflections of womens role as mother and wife. The author also points out that the production and consumption are ideologically separated because the values of production are self-denial, hard work, utilitarianism, which are distinct from those of consumption, self-indulgence, leisure time, playfulness. These two value systems can be maintained without undermining each other because men work hard to support womens self-indulgence. The actual place of purchase is as important as the goods consumed, the first department store in New York in 1846, Stewarts, was constructed of brick and wood in Italianat...

Ethics Awareness Paper Essay Example | Topics and Well Written Essays - 750 words

Ethics Awareness Paper - Essay Example According to the Ethics Awareness Test I had taken, my ethical perspective is based on what is good to be, the virtues and characters of an individual as opposed to what is good to do, i.e. the actions of individuals when faced in circumstances where they are forced to make a choice. In this paper, I will apply the results of this Inventory Test to my personal and professional development and thus explain how my experience in Education has contributed to the development on how I think ethically. I will also address the use of ethics in decision making and discuss potential conflicts that will arise in situations where people have different ethical perspectives compared to mine. According to the test, my ethical perspective is based on the obligation of an individual on what is morally good to be. In my professional and personal life, the results of this test indicated that I will most definitely look at the person’s actions and character to determine the intention of the said individual. For instance, as a law enforcement officer, while investigating a crime, I will first look at the character of the suspect and later on come up with a conclusion of the intentions of his actions. The test supports the idea that I look beyond actions to determine an individual’s character; uprightness and integrity are the key elements of my analysis. For instance as an interrogation officer within the police department, I may face difficult circumstances that will warrant me to make a choice. For example, while conducting interrogation on a bank robbery suspect, the robber confesses to me where he hid his loot but offers to pay me a substantial amount of money if I sit on his confession and let him go. My actions at such a scenario will depend on my character. My character will determine if I follow the Codes and Ethics of Law enforcement officers and use this confession to facilitate his prosecution (Corey and Callanan, 1998). I will be unable to act morally and in accordance with the codes and conduct of Law Enforcement agencies if I do not possess the character of honesty and Integrity. My ethical thinking and view are greatly shaped with my education experience. My experience in Studies on Criminal Justice Administration has changed my ethical view point from focusing on my selfish interests without looking at what my actions could lead to in the enforcement of the law. Before attending my studies on Criminal Justice Procedures, I thought of my own interests and did not have a clear picture on what results my actions have in the criminal justice system and the society at large (Campbell and Pfister, 2002). However, I have learnt that these elements - honesty, integrity and the urge to do right; significantly affect one’s ethical views besides building their characters. My ability to make decisions is based on my perspectives of ethics. For instance, some things might appear to be good but in reality they are not. Based on this, I am an individual who will examine facts about a particular situation or event, analyzing the characters of individuals involved in relation to their actions at the same time looking at what the impact of my decision will be to the criminal justice system and society. Based on the test, I have realized that people have their own ethical perspectives, beliefs and behaviors that they strictly adhere to. As an individual, I respect their views and behaviors with a condition that they do

Stress and Coping Mechanisms of First Year Principals Dissertation

Stress and Coping Mechanisms of First Year Principals - Dissertation Example Explaining the fundamental basis of stress as a reaction towards demands on the body, the Mountain State Centers for Independent Living (2010) expresses the view that stress involves the release of body chemicals that â€Å"give people more energy and strength, which can be a good thing if their stress is caused by physical danger.† However, it is alarming that in a particular group of people, the levels of stress recorded among them should be rated as high. This is because high levels of rising stress impacts the victims in several ways including the work they do and their health (Foxall et al, 1990: 580). This argument says a lot about why principals are stressed most of the time. Having noted that a person’s duties could determine the level of stress to be experienced by the person, it is just right to state that principals are often stressed because their work comes with a lot of mental demands that requires them to use their brains very often. Knowing that principa ls undertake a lot of academic responsibilities that strain their brain, stress is thus inevitable for them. In a typical educational institution, principals are expected to among other things supervise the activities of other teachers, initiate academic itinerary, organize school examinations and in some cases serve as examiners. They also go an extra mile to execute other duties including being in charge of every sector of the school development; ranging from meeting the educational needs of students to providing the necessary materials and supplies for the teachers to implement the curriculum. They do this under strict monitoring by the stakeholders, board members, the superintendent, and the state and national educational leaders. New mandates are frequently imposed on already high expectations. A mountain of meeting, queries and complaints from parents, playground and lunchtime duties are also the order of the day for most the principals. All these are roles that are expected t o be executed with perfection and accuracy. In a bid to do all these, principals; especially first year (inexperienced) principals who are mostly new on the job end up stressing themselves badly. The work of the principal is one that is associated with a lot of physical and mental pressure. This is even worse because most principals (both inexperienced and experienced) are involved in academic based professions and occupations that involve the strenuous use of the brain rather than physical strength. Examples of these professions include medicine, nursing, law, teaching, pharmacy, writing and the like. Among this group also, teachers, including lecturers have been found to be one of the worse hit (Lee, 2003). It is worth noting that the work of lecturers and educators, especially those on higher ranks like principals involves a lot of demanding tasks that include multi-complexities. For instance there is mental application of knowledge, physical application of strength and regular i nter-personal interactions. In a typical school environment or school situation, principals (inexperienced and experienced) take the role of academic overseers over student, as well as the administrative activities. The year principal are, therefore, almost all the time involved in one kind of engagement or the other. In most situations, the situation of principals is worsened when they have other responsibilities other than academic roles to play. Some of these

Visual Arts and Film Studies Assignment Example | Topics and Well Written Essays - 1000 words

Visual Arts and Film Studies - Assignment Example I smiled at the answers I got and felt like nodding because, indeed, I see those things in myself as well. I will try to relay to you what they told me so far. Positivity. I was told that this is definitely one of my strongest characteristic. All three of my friends agreed that they feel lighter when they are around me. I was told that there were several times when they felt down due to a bad thing, and I would point out the good side of it and make them feel better. I know that most of the times, I see the brighter side of a dark situation. Individualization. My friends told me that I am one of those who hate stereotypes. They reminded me of the times when they would make generalized comments about a person based on fashion taste or circle of friends, and I would stand up for that person and insist that no one knows anything until we get to know that person well. I had been stereotyped a lot so probably that's why I hate to see it happening to anyone. Includer. I know that I have al ways been warm to everyone. My friends told me that I am always the one to invite a person to join a conversation, or an activity, etc. It makes me feel awkward to see anyone being left on the sides. I know that everyone has a potential and it makes me feel good to be the one to actually cause a person to show his or her skills in a group because of my welcoming attitude. Activator. My friends made me laugh on this one, because they told me they sometimes feel like having a hard time keeping up with my activities. I don't like dull moments and I always feel like there is still something better to do than just idle away. Developer. Friends say that if they ever need encouragement, they will just come looking for me. It is as if I know how they will best be able to flaunt their skills because of the ideas I give them. I like it a lot when people discover something in themselves, and I like it better when I know I am a part of that progress. 2. I feel that positivity is the overall cau se of all the other dominant themes of talent in me. I feel positive in me, for me, and for others, that I want everybody to act and feel the same. 3. I believe that being an activator develops most of the talents. This is because I always search for something new to do and learn. I always tap into the unknown, which I think is a good thing in loosening our imaginative freedom. I don't want to get stuck in something that is redundant, so I tend to be fearless in exploring and learning new things. 4. The surprising thing is how my friends see these dominant characteristics so well, and how they respond so positively to these. I never want to imagine that people see me as â€Å"overwhelming,† so it is nice to know that they enjoy my personality. 5. The talent that I want to develop more is â€Å"individualization† because I know that every person has their own qualities worth knowing about, and I would really like to be able to be one of those who makes a difference, and tap into those hidden talents that most other people choose to ignore and be prejudice about. However, I know that I need to work on my verbal interaction with people because despite these positive qualities, I know that there are still others who see me as just the quiet typical art student. II. Networking Event I went to a networking event, which is a screening of a short film entitled â€Å"Wallenda.† It is produced by RareForm pictures --- an independent film production company founded in 2009. The screening was held in Gnomon, last December 3, at around 7;00 p.m. The film is directed by V.W. Scheich, and written by V.W. Scheich and Uyen Le. You can find out more about the film at http://www.imdb.com/title/tt2094183/. I found out about

Limitations Of Biometrics

Limitations Of Biometrics This paper focuses on the limitations of biometrics and demonstrates how the theory of cancellable biometrics can mitigate such limitations. Cancellable biometrics gives biometric systems, theoretically, the ability to re-issue biometric signals. Thus, if a biometric database is ever compromised, the biometric image can be re-set. Our team believes that cancellable biometrics should be a best practice when utilizing biometric technologies. This paper begins with a background of biometric technologies, the global biometric market, and general limitations of biometrics. The main body focuses on the background, concepts, and function of cancellable biometrics offered as a solution for some of the limitations addressed. Finally, an analysis of cancellable biometrics advantages and disadvantages concludes our paper. What is Biometrics? To define biometrics, you can look at the Greek translation. Bios translates to life and metric translates to measurement. This leads to a direct translation of biometrics to life measurement. (Biometric Definition-What, 2005) Biometrics is a technique for identification of people that uses body characteristics or behavioral traits and is increasingly being used instead of or in conjunction with other forms of identification based on something you have (e.g. ID card) or something you know (e.g. password or PIN). (8.5 Biometrics) The direct Greek translation of life measurement is fitting because biometrics looks to measure physical or behavioral traits of a human for identification purposes. There are two types of biometrics: behavioral and physical. Behavioral biometrics measures the characteristics that an individual naturally acquires over the span of their lifetime. Examples of this technology include speaker recognition, signature verification, and keystroke verification. Physical biometrics measures the physical characteristics and body measurements of an individual. Examples of this technology include facial recognition, iris and retinal scan fingerprinting, and DNA typing (Biometric Definition-What, 2005). There are also two modes that biometrics can operate in: verification and identification. Verification is used to validate a person against who they claim or present themselves to be. It is a one to one match between the acquired template of the individual and a stored template for matching. This mode relies on individuals entering their biometric information into the system prior to trying to gain access to it (8.5 Biometrics). Identification is the process of trying to figure out who an individual is. This involves a comparison of the individual to a list of templates stored in the database. (Yun, 2003) Physical biometrics can be used for either verification or identification while behavioral biometrics is typically only used for verification purposes. (Biometric Definition-What, 2005) The History of Biometrics Biometrics seems to be a modern day technology, but its concept was actually applied as far back as the fourteenth century. Chinese merchants used fingerprinting during the fourteenth century to identify children (Osborn, 2005). In 1890, Alphonse Bertillon developed a form of biometrics known as anthropometrics. Anthropometrics is a method of identifying individuals based on precise measurements of their body and physical descriptions. This method fell out of use when it was discovered that multiple individuals could share the same body measurements. (Biometrics History, 2006) Early in the 20th century, an applied mathematician named Karl Pearson used statistical history and correlation to biometrics research. Signature biometric authentication was developed during the 1960s and 1970s, marking a huge breakthrough in behavioral biometrics. (Osborn, 2005) Also during this time, the FBI pushed for automating their fingerprint recognition process. This automation was the start of modern day biometrics, a combination of the biometrics process with information technology. During the 2001 Superbowl in Tampa, Florida, face recognition software was installed at the stadium to identify known criminals. (Biometrics History, 2006) Post 9/11 terrorist attacks, there was a huge push by the U.S. government to implement biometrics on a large scale. The government began installing facial recognition hardware and software in airports to identify suspected terrorists. (Osborn, 2005) Generic Biometric System While there are many biometric technologies in use today, and many more being invested in and researched on, they all share a similar process flow (Yun, 2003). The following image is a basic block diagram of a biometric system: Source: (Yun, 2003) The process always starts with some type of sensor device. This is what captures the biometric information. The capture information is then sent through a processing phase. Here the information is cleaned up, noise is removed, and the important data is enhanced. The processed data is then put together to form a template. A template is what represents the biometric data within the system. If its the first time the individual is using the system, the template is stored within the system. Otherwise, the generated template is compared against an already stored template during the matching process. If the biometric technology is operating in a verification mode, the generated template is matched against a specific stored template. If the technology is operating in an identification mode, the generated template is matched against a list of stored templates. If the matching process yields a positive match, then the individual is granted access to the application device. (Yun, 2003) Current Global Biometric Market It is important to consider the prevalence of biometrics. Although it may seem futuristic, biometrics is being used in countries all over the world. According to Prabhakar, Pankanti, and Jain, biometric applications fall into three main categories: commercial, government, and forensic. The commercial category includes applications used in e-commerce, banking, and social networking sites. Governments use biometrics for drivers licenses, immigration control, and e-passports. Forensic applications include devices used in criminal investigation and prisoner identity control. (Prabhakar, Pankanti, Jain, 2003) According to BCC research, the global biometric revenue increased from $1.950 billion in 2006 to $2.7 billion in 2007. The compound annual growth rate from 2007 to 2012 was expected to be 21.3% (The Global Biometrics Market, 2007). As you can see from the figure below, the biometric technology being used ranges from fingerprint scanners, leading the market, to hand geometry scanners. The market statistics above were derived in 2007. As a means for comparison, our group thought it best to obtain market research from at least one more source. According to a more recent article, issued by homeland security newswire on January 18, 2011, the market is expected to grow at 18.9% per year until 2015, bringing estimated global revenue from biometrics up to $12 billion in 2015. Fingerprint technologies will still dominate the market, with face, iris, vein, voice recognition following (Biometrics market expected, 2011). BCC assumed a 21.3% annual growth rate, which would have made 2011 expected revenue around $5.8 billion, the actual 2011 global biometric market revenues totaled $5 billion (Biometrics market expected, 2011). The main point is that the global biometrics market has been growing as expected and is expected to grow. Biometric technology offers significant advantages, but there are some limitations that need to be addressed as the biometric market continues to grow. For example, although the US has been the leader of the biometric market, scanning of iris or fingerprints to use ATM machines has not been implemented due to privacy and expense concerns. (Biometric ATMs not, 2005) One of the major limitations is the issue of privacy. The issue of privacy and other limitations, if not resolved, may continue to prevent the biometric market growth as seen by Americans lack of biometric ATM machines. The following section will discuss limitations of generic biometric systems Limitations of Biometrics An obvious issue with biometrics is costs. The table below was derived from the product offerings of a leading biometrics supplier, digitalPersona, Inc., using the framework from their whitepaper on best practices. This chart includes all aspects of a typical authentication system. As you can see the cost of biometric technology hardware and software is expensive in itself and costs for training, design, maintenance, and security will also be incurred. Category Details Cost Time Training Users, administrators $100-$1,500 per user 1 hour 5 days Design Ensure compatibility with other systems $1,000-$4,000 1 day 10 days Installation Hardware and software purchases/configure $3,000-$50,000 10 days 30 days User enrollment Acquisition of biometrics $50-$175 per user .75 hr Maintenance Add/modify users $25-$200 per instance 0.5 hr Security Extra safeguards within system to ensure privacy $500-$20,000 1 day 10 days Source: (Best Practices, 2009) Another area of concern with biometrics is the fact that once a biometric image has been leaked or obtained by an unauthorized source, that image is no longer secure for use with any application (Teoh, Kuan, Lee, 2008). Authentication tools, such as passwords, keys, and identification cards have always been easily cancellable and renewable, but biometrics have been a concern because users only have, in general, one face, two eyes, one set of fingerprints, etc. (Ratha, Connell, Bolle, 2001). Although it is difficult to do, determined data thieves can extract biometric images and put them to improper use, rendering stolen images useless in terms of security. The figure below demonstrates eight vulnerabilities of ordinary biometric systems. Source: (Ratha, Connell, Bolle, 2001). Figure www.fidis.netOnce original biometric data is obtained, reproduction can easily be achieved. Attacks around the sensor may include inputting fake or copied biometric signal (point 1) or using a copy of a genuine biometric, tape with fingerprint, to bypass the sensor (point 2) (Ratha, Connell, Bolle, 2001). The other parts of the system, feature extraction method (points 3 and 4), the matching device and decision (points 4 and 8), the database that holds the biometric images (point 6), and the communication channel between database and matcher (point 7), are much harder to attack, but if successfully breached will result in the theft or alteration of biometric templates which cannot be replaced (Ratha, Connell, Bolle, 2001). The biggest disadvantage of biometrics is that biometric data cannot be changed or reset. For example, if a password is stolen, a new password can be created. However, if a biometric characteristic is stolen from a database, a new biometric characteristic cannot be issued. Thus, if a biometric database is compromised, that biometric used for authentication purposes cannot be used again. Finally, there is a huge privacy concern, as seen with the USs delay of implementing ATMs with biometric systems. The uniqueness of biometric data raises this concern. There is already an enormous amount of data being collected by social networking sites, employers, the government, retail stores, medical centers, etc., Each entity may identify someone with data that can either be changed or is not solely unique to them, such as an email address or a name (Joe Smith). Thus, if the government wanted information from a retail store about a particular person, they may not be able to determine, from the retailers database, whether it is Joe Smith from California or Joe Smith from Arkansas. Currently to make data sharing possible, data would have to be paired with more data in order to identify the right person and then share information about that person between entities. This idea of data sharing among entities produces a fear in some people with regards to the use of biometrics because biometric data is completely unique to a person. If all these entities have biometric data, data unique to just one individual, all the entities could share data in their databases (cross-matching). For example, data collected by private company can be matched with the governments data. (Ratha, Connell, Bolle, 2001) One solution to this privacy concern is cancellable biometrics (Ratha, Connell, Bolle, 2001). Cancellable biometrics allows authentication biometric signals to be re-set if a database is every compromised. Basically, cancellable biometrics distorts a biometric signal based on a certain transform during enrollment, and continues to distort it the same way for every presentation and authentication thereafter (Ratha, Connell, Bolle, 2001). If biometric data is ever stolen, a new transform is used and re-enrollment is allowed (Gaddam, Lal, 2010). The following sections further explain cancellable biometrics and how it can mitigate the risks of biometric systems vulnerabilities. History of Cancellable Biometrics The study and research around cancellable biometrics is relatively new with most research beginning around the turn of the 21st century. Although many have contributed to the field, several publications, including the Encyclopedia of Biometrics (2009) and The Journal of the Pattern Recognition Society credit Nalini Ratha with the concepts that led to the creation of cancellable biometrics (Teoh, Kuan, Lee, 2008). Cancellable biometrics was conceptualized as a way to address the potential downsides and security concerns of ordinary biometrics. In order to prevent the preclusion of a biometric image, cancellable biometrics was created. The goal of cancellable biometrics is to provide biometric authentication that is not only unique to an individual, but one that also has the ability to be changed. Cancellable biometrics does not provide extra security around biometrically authenticated systems, but does provide a way to avoid losing the ability to use biometrics as an authentication m ethod. As its name suggests, cancellable biometrics allows a biometric template to be cancelled and replaced with a new image that is based on the same biometric data, resulting in one of many possible permutations (Teoh, Kuan, Lee, 2008). According to the Encyclopedia of Biometrics (2009), cancellable biometrics allows biometric images to be reset by encoding each biometric image with a different distortion scheme for each application that uses the image (Lee Jain, 2009). In order to assure the security of each permutated biometric image, a unique distortion scheme must be used for each unique application (Teoh, Kuan, Lee, 2008). The use of a distortion scheme creates an image for storage in a database that is not an exact match to the original biometric measure, therefore changing the image is as easy as changing the distortion scheme. Next we will discuss the concepts behind cancellable biometrics that are used to increase the security of biometric authentication and to keep biometric data unique. The Concepts Behind Cancellable Biometrics There are three criteria that a cancellable biometric template must meet in order to be useful and secure: (1) each cancellable template must be used for only one application, (2) the revocation and reissue procedures must be straightforward, and (3) the template computation must not be able to be reversed in order to protect the original biometric data. These three steps may also be referred to as diversity, reusability, and one-way transformation, respectively (Teoh, Kuan, Lee, 2008). Using the same biometric template for multiple applications exposes data to the same threats that using the same password for multiple applications would. If an unauthorized user gains access to one application, access can be achieved to all applications that use the same template. When using one template for multiple applications, no matter how strong the security is for the strongest application, the security of all the applications with the same authorization template is only as strong as the weakest link. Addressing the second criteria, that revocation and reissue procedures must be straightforward, is as it says, straightforward. Without a straightforward way to cancel and reissue a biometric template, biometric data is subject to interception and physical alteration (Teoh, Kuan, Lee, 2008). The third criterion, that the computation of the template not be reversible, is also meant to protect the integrity and the identity of the original biometric data (Teoh, Kuan, Lee, 2008). If a computation can be reversed, and the original biometric data is revealed, the biometric measurement will be useless and unsecure. A popular method for creating non-invertible biometric data is to use a hashing function. Due to the unique characteristics of individual biometric data, there are several guidelines that a hashing function must take into account when creating non-invertible data. For example, regarding fingerprint data, Tulyakov, Mansukhani, Govindaraju, and Farooq (2007) suggest that hashing functions should have similar hash values for similar fingerprints, different values for fingerprints that are different, that the rotation of a fingerprint should not affect the hash value, and that, if sufficient minutiae is available, partial fingerprints should be matched. Minutiae refer to uniquely identifiable points on a set of fingerprints (Tulyakov, Farooq, Mansukhani, Govindaraju, 2007). Within cancellable biometrics there are two distortion techniques that are widely recognized, signal domain distortion and feature domain distortion. What signal and feature domain distortion basically provide are ways to either distort a biometric image directly after acquisition or extract features from a biometric image, such as minutiae, and then distort the features, respectively (Ratha, Connell, Bolle, 2001). Signal domain distortion creates an independent image to be registered by a biometric reader, but still provides landmarks that can be compared to the original image, e.g. points on a persons face or eyes, for authentication. Feature domain distortion extracts template features and scrambles them, providing a sufficient technique for biometric measurements, such as fingerprints, which would be difficult to preserve accurate minutiae and a similar image (Lee Jain, 2009). How it works: Cancellable biometrics is achieved when a normal biometrics pattern is modified before it is stored in an intentional and repeatable method. This change in the pattern can be initiated by several methods, however this topic is still in development and a single industry best practice has not yet been distilled. Instead of the actual values from the biometric sensor being stored, a value that is the combination of the modifier and the sensors reading is stored. In the case that the biometrics is impersonated or the database is compromised, the modifier can be changed and the user can be authenticated with the system. (Ratha, Connell, Bolle, 2001) Modifiers can be anything from a random number, a personal identification number, or even another biometric reading. The combination of these two items, similar to two-factor authentication, can create a unique key that uses both an individually unique value with the independent but derived from the biometric. (Ratha, Connell, Bolle, 2001) Once the biometric reader scans the individual, an algorithm is applied to the value. This transformation can happen in either the scanning device or post-processed within the computer system before it is validated against the record within the database. These readers can be hardware devices that connect to a computer network or appliances which are self-contained. After successful verification of credentials the user is granted authentication. (Ratha, Connell, Bolle, 2001) Demo: use ppt slides to explain the images and how they are distorted and stored for cancellable biometrics. Advantages of Cancellable Biometrics Different entities and different applications use different transforms for the same signals. This prevents the sharing between databases of different entities (Gaddam, Lal, 2010). For example, a law enforcement agency will use one transform for a fingerprint scan, and a commercial entity will use a different transform for the same fingerprint scan. This idea of diversity makes cross-matching impossible. As seen in the figure below, the merchant takes the biometric data from the customer and compares it to a transform from one of the transform databases associated with a particular service (Ratha, Connell, Bolle, 2001). This should ease privacy concerns as different transforms are held in different databases per entity. Source: (Ratha, Connell, Bolle, 2001) Also, the authentication server never stores original biometrics (Ratha, Connell, Bolle, 2001). The benefit is that the risk of identity theft is significantly reduced because the transforms are non-invertible. Even if a hacker accessed a template database, there would be no way for he/she to figure out the original biometric. The reusability feature, described in the section titled The Concepts Behind Cancellable Biometrics of this paper, protects the biometric authentication process from becoming obsolete. If cancellable biometrics did not offer re-usability and data continually was compromised, theoretically, people would start to run out of body parts to use. Limitations of Cancellable Biometrics Cancellable biometrics is not the solution to all of the limitations of biometrics. Cancellable biometrics provides a solution for privacy concerns and resetting issues related to biometrics. However, it does not decrease the enormous cost associated with biometrics. Also, it does not prevent the use of a copied biometric signal (Ratha, Connell, Bolle, 2001). For example, if someone found a way to obtain a copy of a fingerprint and used that copy of the genuine biometric to access a system/account/place etc., matching could be possible and access could be granted. Cancellable biometrics prevents identity theft by the use of non-invertible transforms and it increases privacy by preventing data sharing among entities because original biometric data is never stored, it doesnt prevent people from using copies of genuine biometrics. As discussed in the section Limitations of Biometrics, biometric systems are subject to attack. Cancellable biometrics does not prevent an attack, however, i f a biometric database or other parts of the system are compromised, a new transform can be used for the authentication process and the hacker will not be able to obtain the original biometric. Thus it mitigates the damage, but not the risk of attack. Another limitation of cancellable biometrics is the trade-off of higher protection for higher error rates. The invertible feature increases protection of original data, but causes a decrease in recognition accuracy (Cheung, Kong, Zhang, Kamel, You, Lam). This may lead to a higher false rejection rate. A higher false rejection rate is inefficient and costly. Conclusion: The global biometric market is expected to continue growing. However, limitations of generic biometric systems may inhibit the market growth from its full potential. General limitations of generic biometric systems include enormous costs, fake enrollment, physical copies bypassing sensors, attacks on the system parts and/or database, threat to privacy of individuals, and failure to reset biometrics. Cancellable biometrics provides a solution to some of generic biometric system limitations. With cancellable biometrics, a biometric template must have three criteria: (1) each cancellable template must be used for only one application, (2) the revocation and reissue procedures must be straightforward, and (3) the template computation must not be able to be reversed in order to protect the original biometric data. These three criteria, also known as diversity, reusability, and one-way transformation (Teoh, Kuan, Lee, 2008), disallow data-sharing among entities, protect the overall biomet rics from becoming obsolete, and prevent a hacker from obtaining genuine biometrics. Our team believes that due to the demand for biometrics in general, cancellable biometrics has a potential market. IBM has been researching and developing cancellable biometrics. According to an article off IBMs website, Helping enhance security and protect identities, several large banks have been talking with IBM about the use of cancellable biometrics. Cancellable biometrics also is applicable to sectors of the government like the IRS, Social Security administration, and law enforcement organizations (Helping enhance security-). Thus, cancellable biometrics may evolve from research and development into a marketable tool that may refresh the global biometrics market. Work Cited 8.5 Biometrics. University of Leicester. Retrieved April 26, 2011 from . Citation: (8.5 Biometrics) Biometric ATMs not being used in U.S. (2005, October 11). Retrieved April 25, 2011 from http://www.msnbc.msn.com/id/9660429/ns/technology_and_science-security/ Citation: (Biometric ATMs not, 2005) Biometric Definition What Is Biometrics? Biometrics Technology : Explained. (2005) Retrieved April 25, 2011 from . Citation: (Biometric Definition-What, 2005) Biometrics History. (2006). Biometrics.gov. NSTC Subcommittee on Biometrics, April 18, 2011. . Citation: (Biometrics History, 2006) Biometrics market expected to hit $12 billion in 2015. (2011, January 18). Retrieved April 25, 2011 from http://homelandsecuritynewswire.com/biometrics-market-expected-hit-12-billion-2015-0 Citation: (Biometrics market expected, 2011) Best Practices for Implementing Fingerprint Biometrics in Application. (2009). DigitalPersona. Retrieved April 25, 2011 from http://www.digitalpersona.com/uploadedFiles/Collateral/White_papers/DP-wp-appbestpractices2009-08-21.pdf Citation: (Best Practices, 2009) Cheung, H.K, Kong, A., Zhang, D., Kamel, M., You, J., You, T., Lam. H-W., (n.d.). An analysis on accuracy of cancellable biometrics based on biohashing. Unpublished manuscript, Department of Computing, Hong Kong Polytechnic University, China. Retrieved April 22, 2011 from http://pami.uwaterloo.ca/~cswkkong/publication/CheungKES2005Final.pdf Citation: (Cheung, Kong, Zhang, Kamel, You, Lam) Gaddam, S.V.K, Lal, M. (2010). Efficient cancellable biometric key generation scheme for cryptography. International Journal of Network Security, 11(2), 61-69. Retrieved April 22, 2011 from http://ijns.femto.com.tw/contents/ijns-v11-n2/ijns-2010-v11-n2-p61-69.pdf Citation: (Gaddam, Lal, 2010) Helping enhance security and protect identities. IBM. Retrieved April 26, 2011 from http://domino.watson.ibm.com/odis/odis.nsf/pages/board.10.html (Helping enhance security-) Lee, S.Z., Jain, A.K. (2009). Encyclopedia biometrics. Retrieved April 22, 2011 from http://books.google.com/books?id=0bQbOYVULQcCpg=PA175lpg=PA175dq=definition+of+cancellable+biometricssource=blots=hGzi-8vSaHsig=-nkyxjWspXze1UzIzF9BCfGPdlQhl=enei=sOWwTePoAcjXgQfM9oToCwsa=Xoi=book_resultct=resultresnum=4sqi=2ved=0CCoQ6AEwAw#v=onepageqf=false Citation: (Lee Jain, 2009) Osborn, A. (2005, August 17) Biometrics History the History of Biometrics from past to Present. Video Surveillance Systems, Security Cameras CCTV Equipment Guide. April, 25, 2011. . Citation: (Osborn, 2005) Piuri, Vincenzo (2008) Fingerprint Biometrics via Low-cost Sensors and Webcams. IEEE. Retrieved April 25, 2011 from http://clem.dii.unisi.it/~vipp/files/prin/2008_Conf_BTAS__ImageProcessingForFingerprintBiometricsViaLowcostCamerasAndWebcams.pdf Citation: (Piuri, 2008) Prabhakar, S, Pankanti, S, Jain, A. K. (2003, March). Biometric recognition: security and privacy concerns. IEEE Security and Privacy. Retrieved April 25, 2011 from http://www.cse.msu.edu/biometrics/Publications/GeneralBiometrics/PrabhakarPankantiJain_BiometricSecurityPrivacy_SPM03.pdf Citation: (Prabhakar, Pankanti, Jain, 2003) Ratha, N.K., Connell, J.H., Bolle, R.M. (2001). Enhancing security and privacy in biometrics-based authentication systems. IBM Systems Journal , 40(3), 614-634 Retrieved April 22, 2011 from http://www.google.com/#sclient=psyhl=ensite=source=hpq=Enhancing+security+and+privacy+in+biometrics-based+authentication+systemsaq=faqi=g1aql=foq=pbx=1bav=on.2,or.r_gc.r_pw.fp=f4864d47f9f205c8biw=1366bih=583 Citation: (Ratha, Connell, Bolle, 2001) Teoh, A.B.J., Kuan, Y.W., Lee, S. (2008). Cancellable biometrics and annotations on biohash. Journal of the Pattern Recognition Society, 41(6), 2034-2044 Retrieved April 22, 2011 from http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6V14-4RBYCY01_user=513551_coverDate=06%2F30%2F2008_rdoc=1_fmt=high_orig=gateway_origin=gateway_sort=d_docanchor=view=c_searchStrId=1731821718_rerunOrigin=google_acct=C000025338_version=1_urlVersion=0_userid=513551md5=475892d68fa817e0474084b6dcd88f78searchtype=a Citation: (Teoh, Kuan, Lee, 2008) The Global Biometrics Market. (2007, December). Retrieved April 25, 2011 from http://www.bccresearch.com/report/biometrics-global-market-ift042b.html Citation: (The Global Biometrics Market, 2007) Tulyakov, S, Farooq, F, Mansukhani, P, Govindaraju, V. (2007). Symmetric hash functions for secure fingerprint biometric systems. Pattern Reconition Letters, 28(16), 2427-2436. Retrieved April 22, 2011 from http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6V15-4PFW6247_user=513551_coverDate=12%2F01%2F2007_rdoc=1_fmt=high_orig=gateway_origin=gateway_sort=d_docanchor=view=c_searchStrId=1731826413_rerunOrigin=google_acct=C000025338_version=1_urlVersion=0_userid=513551md5=827daed9e4525f816e7cf49eaa173152searchtype=a Citation: (Tulyakov, Farooq, Mansukhani, Govindaraju, 2007) Yun, W. (2003) The 123 of Biometric Technology. [web] Accessed 18 April 2011 from www.itsc.org/sg/synthesis/2002/biometric.pdf. Citation: (Yun, 2003)

Symbolism in Lord of the Flies :: William Golding

Symbolism in Lord Of The Flies In Lord Of The Flies, by William Golding, there is an immense amount of symbolism. A major symbol mentioned multiple times was the pig's head and the beast. There were some other symbols including Piggy's Specs, human brutality, and death. Golding shows that when people are taken away from society they become more like animals and much less civilized. The first symbol, the pig's head, is depicted as "dim-eyed, grinning faintly, blood blackening between the teeth," and the "obscene thing" is covered with a "black blob of flies" that "tickled under his nostrils." As the image is further depicted the reader gains a sense of brutality shown through this one human action. Simon begins talking to the head and even though the conversation may have been a hallucination, Simon learns that the beast isn't an "external force" and the pig's head tells him, "Fancy thinking the beast was something you could hunt and kill! O You knew, didn't you? I'm part of you?" The gruesomeness of this symbol is once again shown at the end of the conversation when Simon faints after he sees the "blackness within, a blackness that spread." Another of the most important symbols used to present the theme of the novel is the beast. In the imaginations of the boys, the beast is a source of evil on the island. However, in reality, it represents the evil naturally present within everyone, which is causing life on the island to deteriorate. Simon begins to realize this even before his encounter with the Lord of the Flies, and during one argument over the existence of a beast, he attempts to share his insight with the others. Simon tells them, ?Maybe, O maybe there is a beast O What I mean is O maybe it's only us.? In response to Simon's statement, the other boys, who had once conducted their meetings with some sense of order, immediately begin to argue more fiercely. The crowd gives a ?wild whoop? when Jack rebukes Ralph, saying ?Bollocks to the rules! We're strong o we hunt! If there's a beast, we'll hunt it down! We'll close in and beat and beat and beat!? The boys fear of the beast and their desire to kill it shows that s ociety's rules once had power over them and has been loosened during the time they have spent without supervision on the island. The evil within the boys has more effect on their existence as they spend more time on the island, isolated from the rest of society, and this decline is portrayed by Piggy's Specs.

Mediation and Advocacy Literature Review Essay

In the human services field there is a combination of areas that require mediation and advocacy. Human services consist of and utilize a number of disciplines. Mediation is usually defined as a process in which an impartial third party helps parties resolve a dispute or plan a transaction by assisting their negotiations. Approaches, however, can vary considerably. Many mediators tend to use the same approach regardless of the situations of the parties. But others are flexible and do whatever will work. Each approach has potential advantages and disadvantages. Advocacy is helping or assisting those within a special population acquire the services they need. Advocacy is when someone supports you to speak up about a certain thing. It aims to make sure that an individual’s opinions and/or plight are heard and understood. Many disputes are presented when working as a mediator and an advocate in the human services field. Advocacy and Mediation necessitate a person to stay unbiased in order to assist individuals resolve their issues. The roles of advocates and mediators also come with restrictions which if not followed, could lead them to have severe legal problems. Mediators recognize that research is essential to the advancement of knowledge and that all investigations must be conducted with respect for the rights and dignity of participants and with concern for their welfare. Specifically, the conditions of the Human Subjects Experimentation, as designated by the Department of Health and Human Services of the United States Federal Government, shall be adhered to. (www.mediate.com) Being an advocate can present ethical, moral and legal issues, ethical issues are presented everywhere within advocacy. Those advocates have the ethical liability to act with honesty and sincerity. Advocates have the moral responsibility to help clients and social reasons. The most difficult task in their obligations is the legal and ethical limitations they face when taking on their cases. Some of the most rigorous limitations include laws regarding defamation or even hate crimes. These hate crimes are not only at hand in relation to racisms. An increase in hate crimes has been seen towards and in relation with same-sex marriages. These advocates are faced with the intricate task of protecting these people from hate crimes and must at the same time uphold their ethical and moral obligation to their clients regardless of their own personal beliefs (Barsky, 2007). The assimilation of advocacy and mediation plays a vital role within all human services agencies. These positions are highly recommended to unbiased knowledgeable individuals seeking to help improve society. Advocates support and preserve their stance on their meticulous beliefs and do so in an organized group fashion. A mediator in contrast assists people with decision making; they provide alternatives to their problems through coordinated counseling or support groups. Mediators strive to assist in a wide array of approaches and provide both parties with the best tools and documentation in order to realize a positive result, nevertheless mediators do not make the final decisions as they are only there to facilitate both parties to a arrive at an agreement (Barsky, 2007). Mediation and advocacy also allow clients to become familiar with the laws and limitations in relation to their issues in hopes to eliminate further escalations of the issue; whether it is a social or legal topic. Advocacy allows people the opportunity to defend their personal beliefs and voice what he or she believes to be right or wrong. The presence of these two entities allows the resolution of conflicts and conflic ting beliefs from escalating in to violence or further legal actions. Whether it may be defending the basic human rights or the difficult topics of parental rights or partial custodies; mediators provide an undeniable crucial Advocates understand the complex interface between the individuals and even the communities in which they live in. Being around the individual helps the advocate and mediator access and determine what type of people they are around and see how society interacts with their lives. The individual’s behavior would provide insight into what makes them comfortable; so there want be a need for barriers. Advocates and mediators recognize this type of closure and are specialized in learning how to gain the individuals trust. Advocates and mediators also distinguish how an individual lives with one another and can determine a lot about their lifestyle. Human services act as advocates as well when trying to determine any needs that have not been facilitated for clients. The needs could be great but it is up to human services to determine whether it’s assistance at home, medical and school issues for their children if they have any because unfortunately when adults are having problems, they do reflect on their children. Children are easiest to please but when their parents are having issues at home it can be emotionally offensive to the children if the parents aren’t careful, going to counseling and getting their children involved could help determine the cause and hopefully find a solution. In conclusion I have discovered that mediators and advocates provide a strong backbone for the different disciplines that encompass human services. Human services, advocates and mediators are all allowed to form a positive and engaging environment with the individuals that they relate with. Advocates work with clients in order to help them negotiate more effectively on their own behalves while also acting on behalf of one client. Human services are aware of their own cultural backgrounds, principles, and ethics, recognizing the prospective impact on their relationships with others. Human services advocate for the rights of all members of society, particularly those who are members of minorities and groups at which discriminatory practices have historically been directed (National Organization for Human Services, 2009). Connecting mediation and advocacy to human services involves all parties fully engaged in helping individuals surpass their disputes. Obtaining commitments and considering alternatives are good negotiation ethics that a professional must encounter to have a balanced reasonable connection with their clients (Barsky, Chapter 3 , page 78, 2000). References: Barsky. A.E. (2000). Conflict Resolution for the Helping Professional (2nd ed.). Retrieved From the University of Phoenix eBook Collection database. Mediation Council of Illinois. (1999, August). Standards of Practice for Mediators, Illinois Retrieved February 10, 2013, from http://www.mediate.com/articles National Association of Social Workers. (2011). Code of Ethics of the National Association of Social Workers. Retrieved February 10, 2013, from http://www.socialworkers.org