African-American History Free Essays

string(23) " the North of America\." African-American history Booker T. Washington and W. E. We will write a custom essay sample on African-American History or any similar topic only for you Order Now B. Du Bois had contrasting views on how to deal with the problems facing American-Americans. Which was superior in dealing with these conflicts? Booker T. Washington and WEB Du Bois are perhaps the two most important and influential African-American’s of the late nineteenth century and they both played pivotal roles in the Civil Rights movement. However, as the question suggests, they also had very contrasting political beliefs when it came to impacting the African-American movement. To fully understand where the two leaders had similarities and contrasts in their political views, I will first study Washington’s contributions to the African-American cause, and the reasons behind his choices. Focus will then shift to Du Bois’ views and his main criticisms of Washington, and whether these criticisms were valid or not. To understand the methods and reactions of Washington and Du Bois it is first essential to understand the background they were functioning in. During the late nineteenth century, when Washington and Du Bois were at their peak, Reconstruction had failed and life for many African-American’s was considerably worse then it had been before the American Civil War and the abolishment of slavery. African-American’s found themselves in the worse paid jobs in both rural areas, where they were exploited by an unfair sharecropping system, and in more urban areas, where the industrial revolution was beginning to take hold. Segregation was also rapidly moving throughout American society being reinforced in 1896 by the Plessy vs. Fergusoncase where it was decided that segregation was constitutional under the argument that it was â€Å"separate but equal†. More worryingly, during this time the number of African-Americans falling victim to lynching was rapidly growing. Due to these worsening conditions many African-American leaders of the time developed a tolerating attitude towards the obvious oppression there people were suffering, believing that outspoken protest would only make situations worse, and so instead they would appeal for aid from wealthy and influential whites and encourage African-Americans to â€Å"lift themselves by their bootstraps†[1]. When looking at the background context it becomes clear why Washington and Du Bois had differing views when it came to Civil Rights. Washington had been born a slave in the South and grew up poorly fed and clothed and was denied an education. Growing up in the South Washington would have had first hand experience with the sort of discrimination many African-American’s were faced with at the time and would have also understood the real fear many African-American’s had of lynching. With this in mind it can be seen why Washington would have been more cautious in his methods of progressing Civil Rights. Du Bois by contrast was born a freeman in the North and didn’t suffer discrimination until he entered higher education, and so it is understandable why he would not have had the same reservations as Washington when it came to a more radical approach to dealing with the oppression of African-Americans. Washington’s work for the African-American race can be most clearly seen when looking at the Tuskegee Institution, which still exists today. The school opened in July 1881 and was at the outset only space rented from a local church, with only one teacher, that being Washington. The following year Washington was able to purchase a former plantation, which became the permanent site of the school, and the students themselves erected and fitted the buildings, as well as growing their own crops and rearing their own livestock. While the Tuskegee Institute did offer some academic training for teachers, its main focus was on providing practical skills needed to survive in rural areas, such as carpentry and modern agricultural techniques. It can be argued that this more vocational slant towards teaching was damaging in the progression of African-American rights, however Washington believed that to become socially equal to whites, African-Americans must first become economically equal and show that they are responsible American citizens, who had something to offer society. Also, it can be argued that the practical teaching of the Tuskegee Institute was far more beneficial for the time than academic teaching would have been. The Institute is also a good example of why perhaps Washington had some merit with his views of appeasement. Washington was able to use his friendship with powerful white men to help finance the school and even got ex-slave owners, such as George W. Campbell, to support the new school. Without this aid it is unlikely that the Tuskegee Institute would have ever evolved from a small rented room into the huge institution that it is today. While the Tuskegee Institute showcased Washington’s views on education the Atlanta Expedition Address illustrated what he supposedly believed African-American’s place in society should be. Washington delivered the ddress in 1895, and was designed to â€Å"cement the friendship of the races and bring about hearty cooperation between them† [2]. Washington’s main purpose with the Atlanta Address was to help achieve a realistic settlement between Southern Whites, Northern Whites and the African-American community in a time when race relations were only getting worse. Washington was no doubt anxious not to antagonise the white populatio n who held African-American’s at their mercy, and so he â€Å"urged blacks to remain in the South, work at the ‘common occupations of life’, and accept the fact of white supremacy† [3]. When addressing the white population in his speech Washington reassured them that African-American’s had no intention or interest in securing social equality, that all they required was economic cooperation, â€Å"In all things that are purely social we can be as separate as the fingers, yet one as the hand in all things essential to mutual progress† [4]. The work Washington did for African-American crossed over into the twentieth century with the creation of the National Negro Business Leaguein 1900. The aim of the League was to help promote and further the commercial and financial development of African-American business [5], not only in the South but also the North of America. You read "African-American History" in category "Papers" The creation of the League empathized Washington’s belief that to become socially equal to whites that African-American’s must first become economically equal. However it can be argued that the League held little importance when considering African-American business as it did little to assist, but that it allowed Washington to have a â€Å"stronghold† of men in every black population of importance [6]. Compared to Washington Du Bois political views can be seen as being quite radical for the social climate of the time. Du Bois probably had more radical views because of his different background, as he didn’t have a history of slavery and did live in fear of lynching the way many African-American’s did at the time. However, Du Bois did share some similarities in thought with Washington, for example Du Bois also believed that African-American’s needed to help bring themselves out of social inequality. However, unlike Washington, Du Bois believed that African-American’s needed leadership from a college-educated elite and that simple vocational education wasn’t enough to elevate the position of African-American’s in society, â€Å"Men we shall have only as we make manhood the object of the work of the schools – intelligence, broad sympathy, knowledge of the world that was and is, and of the relation of men to it – this is the curriculum of that Higher Education which must underlie true life. On this foundation we may build bread winning, skill of hand and quickness of brain, with never a fear lest the child and man mistake the means of living for the object of life†[7], Du Bois set out the ideas of an elite group of African-American’s teaching other African-American’s in his â€Å"The Talented Tenth† article, the idea being that there was one in ten African-American’s, the talented tenth, was capable of becoming an influential leader, who would lead other African-American’s to a better future. Du Bois had many criticism of Washington, many of which he set out in an essay in 1903 titled â€Å"Of Mr Booker T Washington and Others†. Du Bois felt that Washington focused too much on vocational education and that â€Å"his educational program was too narrow† [8]. This particular criticism no doubt evolved from Du Bois’ own education which was wide and varied, and his more privileged background which allowed him the luxury of exploring avenues of education that wouldn’t directly lead to work. Du Bois also believed that Washington’s methods and arguments â€Å"practically accepts the alleged inferiority of the Negro races†[9]. This criticism is almost entirely valid as Washington himself stated that African-Americans should accept White Supremacy in his Atlanta Expedition Address, and while it is doubtful that Washington himself saw the African-American race as inferior, he did little to try and convince the general population otherwise. Washington urged African-American’s to earn security through economic means and technical skills, and he put little importance on higher education and political and social rights, believing that they would follow naturally from economic freedom. However Du Bois argued that this approach would lead to many African-American’s living below the poverty line, because he believed that it was impossible for most people to gain economic rights and freedoms when they were unequal socially. Du Bois also clashed with Washington due to their differing political ideologies. While Washington championed capitalist ideals, Du Bois, who became a leading Black Marxist, felt that any social freedoms gained by economic progress would make the African-American population into dishonest money makers [10]. Du Bois’ Marxist views came into play with other disparagements he had with Washington, most apparent in 1903 when Du Bois tried to prove Washington was using â€Å"hush money† to control the African-American press, to make sure his own views were the more favoured in print [11]. To some degree Du Bois’ criticisms of Washington were valid, as Washington did little to resolve the social issues that plagued the African-American race, so as not to seem controversial or threatening to the white population. However, when looking at the backgrounds of the two leaders it becomes obvious why they had such opposing views. Washington had been born a Slave in the South and so he would naturally be more cautious and reserved when dealing with the white population as he knew the damage that a majority population could cause to African-American’s. He matured in a time when the number of lynchings was ever growing, and so he would fully recognise and understand the fear most African-American’s lived with. Du Bois by contrast, was born a freeman in the North, which was far more liberal and accepting than the South and so he didn’t have a proper grasp of the everyday problems and anxieties many African-Americans’ dealt with. It can also be argued that while Du Bois spent large amounts of his time criticising Washington, he actually did nothing practical to forward the progress of African-Americans’ the way Washington did with the Tuskegee Institute. While Du Bois was Washington’s most vocal and famous opponent, he was far from the only challenger. A black president of Atlanta University, John Hope, was vocal of his disagreement with Washington’s Atlanta Address, stating in 1896 â€Å"I regard it as cowardly and dishonest for any of our coloured men to tell white people and coloured people that we are not struggling for equality. Now catch your breath, for I am going to say that we demand social equality† [12]. While this view was to be expected among Northern black leaders, Hope shattered the illusion that all African-American’s in the South were willing to simply accept their lowered social status. William Monroe Trotter, editor of the Boston Guardian, was another of Washington’s most unforgiving critics and claimed that â€Å"[Washington], whatever good he may do, has injured and is injuring the race more than he can aid it by his school. Let us hope that Booker Washington will remain mouth-closed at Tuskegee. If he will do this, all his former sins will be forgiven†[13]. Trotter’s views are to some degree far harsher than Du Bois’ were, but the general idea theme is the same, that Washington was not helping the African-American race by deemphasising the importance of social equality, and that he was in fact hindering to movement. Trotter also challenged Washington at a National Negro Business League meeting in Boston while Washington was giving a speech. Trotter posed a number of questions that challenged Washington and his views, before he was arrested. While Washington did not respond to the challenges, Trotter made his point and the incident was reported as â€Å"The Boston Riot† the next day in papers. As can be seen, Washington and Du Bois had to some degree very opposing views on how to handle and progress the African-American race. Washington put great empathise on vocational education that would give practical skills to African-American’s living in the South. Rather than focus on social and political equality, Washington stressed the importance of economic advancement, believing that once the average African-American had the power of wealth that political and social freedoms and powers would follow. Washington felt there was great importance in appeasing the white majority, for the economic and political power it affording him in furthering the African-American cause and because he lived in the turbulent South, where it was dangerous to be a radical black man. Du Bois’ political ideas contrasted with Washington’s idea of â€Å"appeasement† and he had a far more radical approach to Civil Rights. Du Bois didn’t think that it was possible for African-American’s to achieve economic equality before they had achieved social and political equality. Du Bois’ more radical approach stems from his background, as he did not share the same fear as Washington and did not experience the same forms of racism. Bu Bois could afford to be more radical has he had not experienced slavery and his placement in the North meant that he did not share the fear of lynching that many in the South had. Du Bois also put more empathise on academic teaching and did not feel that Washington’s vocational education would be useful in helping the progress of African-Americans. However, Washington and Du Bois did share some similarities in political thought. They both recognised the importance of having the support of powerful white men, who could both finance and encourage their cause. While both Washington and Du Bois had good arguments for doing things in their particular ways, it is probably safe to say that neither had perfect strategies. Washington was too timid to argue for equality, and Du Bois had no practical ideas he could implement. It is fair to suggest that a mixture of their two views would have been the best way to progress the African-American cause, as Washington had practical methods of improved the average African-American’s life, such as the Tuskegee Institute, and Du Bois was able to protest the obvious oppression that African-Americans’ suffered. Bibliography American Memory from the Library of Congress, 2008, National Negro Business League,  http://lcweb2. loc. gov:8081/ammem/amrlhtml/dtnegbus. html Fairclough, Adam, 2002, Better Day Coming: Blacks and Equality, 1890-2000, New York: Penguin Books Franklin, John H. Meier, August, 1982, Black Leaders of the Twentieth Century, Illinois: University of Illinois Press History Matters, 2006, Booker T. Washington Delivers the 1895 Atlanta Compromise Speech,  http://historymatters. gmu. edu/d/39/ History Matters, 2006, W. E. B. DuBois Critiques Booker T. Washington: Of Mr. Booker T. Washington and Others,  http://historymatters. gmu. edu/d/40 TeachingAmericanHistory. org, 2008, The Talented Tenth by WEB Du Bois,http://teachingamericanhistory. org/library/index. asp? document=174 White, John,1985, Black Leadership in America 1895-1968, New York: Longman Inc. How to cite African-American History, Papers

Wireless Networks for Complementary Code - myassignmenthelp.com

Question: Discuss about theWireless Networks for Complementary Code Checking. Answer: Physical layer of 802.11b and 802.11a 802.11b: As like any other wireless technology, the IEEE 802.11b standard offers a suitable wireless alternative to wired networks based on a short frequency range application. It is a simple standard that requires a minimal cost to establish. Now, physical layer characteristics (inner workings): 11b operates within the ISM frequency range, a range that encapsulates Industrial Scientific and Medical services. This range is given as 2.4 GHz to 2.4835 GHz. Secondly, it has a convenient chip rate for its radio spectrum interface i.e. 11 MHz which will enable the transmission rate of 1 to 11 Mbps(Geier, 802.11a Physical Layer Revealed, 2003). Furthermore, its frequency band is divided into 14 sections of 22 MHz thickness which diversifies the operational bandwidth. Finally, its operations are supported by several modulation techniques including complementary code checking (CCK) and direct sequence spread spectrum (DSSS). Application of these techniques depends on the data rate being used(Koivisto, 2006). Another suitable alternative to wired systems where wireless communication is supported using the radio spectrum. 802.11a is characterized by the use of OFDM (orthogonal frequency division multiplexing) technique, which increases the bandwidth of transmission. Now, the physical layer: 11a uses the physical layer convergence procedure (PLCP) to convert data frames into the protocol data units (PPDU). This PDU contains fields such preamble, parity value and data rate among others, elements that facilitate communication(Geier, 802.11a Physical Layer Revealed, 2003). Moreover, its functional frequency band is given as 5 GHz, a connection that yields a high data rate of 54 Mbps. It also divides the frequency channel into 48 segments based on the original band of 20 MHz. This diversification of the radio spectrum increases the number of data rates, which enables it to offers various data options i.e. 6, 12 and 24 Mbps. Finally, its modulation is facilitated by different techniques again based on the data rates used. Binary phase shift keying (BPSK)for 6 Mbps and Quadrature amplitude technique (QAM) for 54 Mbps(Khan, 2013). Critical comparison 802.11b 802.11a Data rate 1 to 11 Mbps 6 to 24 Mbps Frequency band 2.4 GHz 5 GHz Modulation techniques CCK and DSSS BPSK and QAM The 802.11i A security protocol developed to solve the problems of the original standard of 802.11 which had various authentication limitations. In general, the 802.11 standards were developed to offer security features of authentication and encryption based on the Wi-Fi protection access (WPA). However, this structure had limitation based on its unencrypted systems, an outcome that exposed WLAN. Now, in its place is the 802.11i standard which provides a second generation security standard (WPA2) having enhanced encryption in the form of AES (Advanced encryption standard). Moreover, a four-way handshake is used based on the extensible authentication protocol (EAP)(Latour, 2012). Client getting server authentication: First, the client request access to the server by sending a notification EAP message. The access port then transmits an EAP message to identify itself. In response, the client encrypts its operations only for the server and authenticator to see. The server gets the messages and requests an identity verification. The client responds, which is either accepted or rejected by the server. If identity is verified, the client is given access to the server by the transformation of the access ports into the authorized state(electronics, 2017). The usage of Virtual Private Networks (VPN) As the name suggests, this technology offers internet subscribers the ability to transmit data using personalized and private channels. These channels are established across the greater medium of the internet where security is never guaranteed. VPNs, encrypt data based on several security protocols including IPsec and GRE (generic routing encapsulation). These protocols facilitate the encryption of data frames which minimizes intrusions based on interception techniques such as snooping and eavesdropping. Moreover, they facilitate the authentication of the access medium through personalized accounts or portals which improves accountability and operation conveniences(Cisco, 2000). Two general types of VPN exist: Site to site networks where big scale connections are established based on verified encryption standards, and Remote access where point to point access is given to users accessing LANs from remote locations. As a multinational organization, ZeeTech is growing at a tremendous rate which has necessitated the need for system expansion. Now, Wireless Metropolitan Area Network offers a convenient solution for this business as it would facilitate the exchange of information across a wider area while meeting the conveniences of wireless transmission. Several WMAN technologies are thus considered: WiMAX: using the 802.16 standards, WiMAX is outlined as the best alternative for meeting the WMAN connection requirement. This conclusion is based on the resources and services it offers including a wide coverage area as well as a high data rate (Omerovic). In all, this technology is characterized by the following features as related to ZeeTech applications: First, it establishes connections that facilitate the operation of first and last mile system which will boost services across the Melbourne branches. Secondly, it has a wide frequency band (10 GHz and 66 GHz) which increases the bandwidth of operation. It also stems down its functionalities to include low-frequency operations i.e. 11 GHz band range. Furthermore, its characterized by a high data rate of between 100 Mbit/s to 1 g Gbit/s. Its security features include high-level air interface encryption and authentication which enables end to end encryption. Finally, the cost is based on user requirements which increase the service quota(IEEE, 2016). HiperACCESS: another common WMAN technology that facilitates the implementation of broadband services across a medium-sized system. Now, while this technology may have a few limitations, it does offer backhaul services that include mobile technology solutions such as GSM. In all, it has the following features in relation to the case study: A relatively high data rate of 100Mbit/s Secondly, it does have a high-frequency band 40.5 GHz which also happens to limit low-frequency functionalities. This frequency range increases the coverage area, but it also affects the low-frequency systems as they are never supported. Advanced access control is used for security purposes. Finally, has a minimal implementation cost(WMICH, 2015). HiperMAN: The final alternative for WMAN networks, HiperMAN offers broadband connections based on a 2 GHz frequency band. It is also characterized by: Optimal transfer rates that reach up to 56.9 Mbit/s. A frequency band that facilitates low-frequency data transmission (below 11 GHz). Improved point to multipoint configuration, an outcome that facilitates the application of mesh networks. High-end encryption boosted by optimal modulation techniques. A low-cost solution(ETSI, 2009). 2G technologies Time division multiple access (TDMA) a multiplexing technique that is used in wireless communication to optimize the bandwidth of data transmission. The TDMA technique uses a time scheme to allocate space across the radio spectrum(point, 2017). In essence, the frequency band is split into several slots that are assigned to users based on a time allocation procedure. Features: Optimal for both data and voice transmission. Allocates radio spectrum space based on time. A cheap solution for analog to digital transmission. Code division multiple access (CDMA) another multiplexing technique that is used in wireless networks to maximize the bandwidth of operation. Unlike TDMA, CDMA does not allocate the space of the radio spectrum, instead, it facilitates transmission of several signals by using a pseudo-code identification scheme. Therefore, unique codes are assigned to the individual users who use the entire radio spectrum. Now, this outcome increases the individual bandwidth of the communicating signals which is a convenient solution for modern digital systems. Features: Offers an extended bandwidth of operation. High-end security features based on pseudo code encryption. Finally, optimal for both data and voice transmissions. Global system for mobile communications (GSM) another wireless technology that offers both digital and cellular functionalities. GSM is identified as an open technology as its function objectives promote integration and interoperability(FLETC, 2012). Furthermore, unlike the previous two, it uses circuit switching techniques to establish network connections. Features: A circuit-switched technology. Transmits both data and voice. References Cisco. (2000). Introduction to VPNs. Extending the Classic WAN, Retrieved 27 September, 2017, from: https://www.cisco.com/networkers/nw00/pres/2400.pdf. electronics, R. (2017). IEEE 802.11i Wi-Fi Security: WEP WPA / WPA2. Radio electronics, Retrieved 27 September, 2017, from:" https://www.radio-electronics.com/info/wireless/wi-fi/ieee-802-11i-security-wpa2-wep.php. ETSI. (2009). Broadband Radio Access Networks (BRAN); HIPERACCESS; Packet based Convergence Layer; Part 1. ETSI TS 102 117-1, REtrieved 27 September, 2017, from: www.etsi.org/deliver/etsi_ts/102100_102199/.../01.01.../ts_10211502v010101p.pdf. FLETC, D. . (2012). Global System for Mobile Communication Technology. Mobile Device Investigations Program, Retrieved 28 September, 2017, from: https://www.eff.org/files/filenode/global_system_for_mobile_communication_technology.pdf. Geier, J. (2003). 802.11a Physical Layer Revealed. Wi-Fi planet, Retrieved 26 Sepember, 2017, from:www.wi-fiplanet.com/tutorials/article.php/2109881/80211a-Physical-Layer-gra.htm. IEEE. (2016). The IEEE 802.16 Working Group on Broadband Wireless Access Standards. WirelessMAN standards for Wireless Metropolitan Area Networks, Retrieved 26 September, 2017, from: https://www.ieee802.org/16/. Khan, R. (2013). Comparison of IEEE 802.11a, IEEE 802.11b and IEEE 802.11g. Code project, Retrieved 27 September, 2017, from: https://www.codeproject.com/Articles/13253/Comparison-of-IEEE-a-IEEE-b-and-IEEE. Koivisto, T. (2006). Overview of IEEE 802.11b Wireless LAN. S-72.4210 Postgraduate course in Radio Communication, Retrieved 26 September, 2017, from: https://www.comlab.hut.fi/opetus/4210/presentations/8_wlan.pdf. Latour, L. (2012). 802.11i, Authentication and You. CISCO, Retrieved 26 September, 2017, from; https://supportforums.cisco.com/t5/wireless-mobility-blogs/802-11i-authentication-and-you/ba-p/3104143. Omerovic, S. (n.d.). WiMax Overview. Retrieved 27 September, 2017, from: https://www.lait.fe.uni-lj.si/Seminarji/s_omerovic.pdf. WMICH. (2015). WPAN, WLAN, WMAN. Retrieved 26 September, 2017, from; ttps://cs.wmich.edu/alfuqaha/Fall11/cs6570/lectures/Bluetooth-ZigBee.pdf.

Operating and Information System Case Study on Airasia Essay Example

Operating and Information System: Case Study on Airasia Essay WEEK 7 :Operating and Information System: Case Study on AirAsia AirAsia creates values through the following vision is to be the largest low cost airline in Asia and serving the 3 billion people who are currently underserved with poor connectivity and high fares. Beside that, the AirAsia also creates the mission is to be the best company to work for whereby employees are treated as part of a big family, create a globally recognized ASEAN brand, to attain the lowest cost so that everyone can fly with AirAsia and the last is maintain the highest quality product, embracing technology to reduce cost and enhance service levels. AirAsia makes the low fare model possible and create values through the implementation of the 6 key strategies. The first of the key strategies is Safety First, AirAsia wan to be partnering with the world’s most renowned maintenance providers and complying with the world airline operations. Beside that, the second key strategies is High Aircraft Utilization is mean implementing the regions fastest turnaround time at only 25 minutes, assuring lower costs and higher productivity. Low Fare and No Frills are also is AirAsia’s key strategies, Low Fare and No Frills is mean providing guests with the choice of customizing services without compromising on quality and services. Another key strategies is Streamline Operation, this key strategies is make sure that processes are as simple as possible. Beside that, Lean Distribution System is offering a wide and innovative range of distribution channels to make booking and traveling easier. The last of the AirAsia’s key strategies is Point to Point Network is to applying the point-to-point network keeps operation simple and lower costs. We will write a custom essay sample on Operating and Information System: Case Study on Airasia specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Operating and Information System: Case Study on Airasia specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Operating and Information System: Case Study on Airasia specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Business process and operation in the AirAsia is has fostered a dependency on Internet technology for its operational and strategic management, and provides an online ticket booking services to traveler online. In todays globalize economy, information technology has driven fundamental changes in the nature and application of technology in business. The implementation of information technology in its value chain provides powerful strategic and tactical tools for AirAsia, which if properly applied and used, could bring great advantages in promoting and strengthening the competitive advantages. Moreover, AirAsia has currently adopted information technologies strategically to integrate the operations and coordinate all the business and management functions. The followings are few system implementations that AirAsia has done in its marketing and sales activities as well as operation activity in the value chain. The lowest airlines like Air Asia attending low cost require high efficiency in every part of the business and maintaining simplicity. Therefore every system process must incorporate the best industry practices. The key components of the LCC business model are High aircraft utilization, No frills, Streamline Operations, Basic Amenities,Point to point network, Lean Distribution System. Aircraft is kept flying as much as possible, the first flight starts as early in the morning commercially possible and the final flight typically ends at midnight. A fast turnaround is critical to ensure time spent of the ground is minimal – an airline makes money when the aircraft is flying, not when the aircraft is parked. AirAsia’s turnaround time is 25 minutes; compare that against 1 hour for a FSC. On average, AirAsia’s utilization per aircraft is 12 block hours per day, a FSC might do about 8 block hours per day. No frills such as no free food and beverages, free seating, no refund and no loyalty programme. Making the process as simple as possible is the key of a successful LCC. Single type of aircraft, single class seating, Standard Operating Procedures. Secondary airports. Low cost carriers mostly fly to and from airports that are not necessarily the busiest, for example, London Stanstead rather than London Heathrow. These are often referred to as secondary airports. Operating from so called secondary airports is cheaper than from the bigger major airports and they are also a lot less congested and â€Å"turnaround times† for aircraft are a lot shorter. Point to point network. LCC shuns the hub-and-spoke system and embraces the simple point-to-point network. Almost all AirAsia flights are short-haul (3 hour flight or less). No arrangements have been made with other airline companies on connecting flights, on possibilities of flight transfers, nor on having the luggage labeled and assed through from one flight to another. Distribution costs are something that FSC most often ignore. Very often, FSC relies on travel agents and from their posh sales office. Furthermore, FSC always blows the budget by complicating their distribution channels by integrating their systems with multiple Global Distribution Systems. LCC will keep their distribution channel as simple as possible and will cover the w hole spectrum of the clientele profile. For example, AirAsia can cater to the most sophisticated European traveler via internet and credit card sales. And at the same time, AirAsia has an established system to sell our tickets to the most remote and technology deprived locations, such as in Myanmar. When talking about LCC, some quarters will react with cynical and sometimes preposterous views. If a passenger must stand in a flight due to lack of seats or there will be chickens in the flight. Such misconceptions are not surprising, given the fact that scheduled, low-fare flights are a relatively new phenomenon in the world. The reason for the success of the new low cost carriers is very simple move the maximum number of passengers at the minimum of cost. The concept of LCC is based on the idea that people would fly a lot more often if it were more affordable. LCC airline’s main mission is to make air travel the most simple, convenient and inexpensive form of transportation in the world. The fare differential between the full service carriers (FSC) and LCC can be as high as 40%-60% cheaper. Air Asia SWOT such as Strengths, Weaknesses, Opportunities and Threats. Strengths analysis have low cost operations, fewer management level, effective, focused and aggressive management, simple proven business model that consistently delivers that lowest fares, multi-skilled staffs means efficient and incentive workforce, penetrate and stimulate to potential markets. Weaknesses analysis have limited human resources could not handle irregular situation, government interference and regulation on airport deals and passenger compensation, brand is vital for market position and developing it is always a challenge, and new entrants to provide the price-sensitive services. Oppurtunities analysis also have long haul flight is an trial to get undeveloped market share, differentiation from traditional LCC model by adding customer services or operation as full service airline with low fare, and ongoing industry consolidation has opened up prospects for new routes and airport deals. And the last one Threats analysis have full service airlines start cut costs to compete, high fuel price decreases yield, accident, terrorist attack, and disaster and affect customer confidence, increase in operation cost in producing value-added services, and system disruption due to heavily reliance on online sales. In AirAsia have Yield Management System (YMS) . This system is to anticipates and reacts to the behavior of customers to maximize the revenue. For some example, for the seat are available at various prices in different points of time. A reservation done at a later date will be charged more than the one done earlier for the same seat. For the Route is adjusting prices for routes or destinations that have a higher demand when compared to others. During off-peak times while raising prices only marginally for peak times. For the AirAsia’s Computer Reservation is an integrated web-enabled reservation and inventory system suite powered by Navitaire’s Open Skies technology that includes Internet, call center, and airport departure control functionality. Computer Reservation System is also satisfy the unique needs of AirAsia implementing a low-cost business model to transform the business process to efficiently streamline operations. Enterprise Resource Planning System(ERP) in AirAsia is an integrated solution powered by Microsoft Business Solutions (MBS) on Microsoft technology platform which is implemented by Avanade consultants in 2005. With the robust ERP technology platform, AirAsia is able to successfully maintain process integrity, reduce financial month-end closing processing time, speeds up reporting and data retrieval process. Customer Relationship Program (CRM) the information management process, the multichannel integration process, the value creation process, the strategy development process and the performance assessment process. The fundamental to a successful CRM strategy requires seamless customer-centric processes, supported by integrated technology across the enterprise and its supply chain which provide the right information at the right time. To ensure that technology solutions support CRM, CRM tools must be making trade offs in flexibility, customizability, cost, convenience and speed of deployment; certainly it must match to the needs of the business. However, CRM tool is just a supplement to CRM strategy, appropriate strategy and excellent implementation is essential for a successful CRM.

Substance Abuse Media Representation of Drug Abusers

Substance Abuse Media Representation of Drug Abusers The war on drugs is not over yet and it is unlikely to be finished in the recent future. Americans are bombarded by messages about negative effects of substance abuse. Media provide a variety of stories about violent crimes associated with drug abuse.Advertising We will write a custom research paper sample on Substance Abuse: Media Representation of Drug Abusers specifically for you for only $16.05 $11/page Learn More Officials keep talking about the necessity to launch programs aimed at promulgating healthy life styles. Admittedly, these strategies will help develop appropriate public opinion on the matter. Nevertheless, it is important to take into account various trends existing in the society. Thus, it is important to understand that the attitude towards substance abuse is not static as it is constantly changing. It is also crucial to make sure there is no bias in media representation of substance abusers as this negatively affects development of the Ame rican society. Finally, it is important to understand to what extent the image created by media does influence people and shapes their attitude towards substance abuse. Therefore, it is possible to state that appropriate media representation of substance abuse may help develop American society where drugs are seen as something harmful, unnecessary and needless. To develop appropriate strategies aimed at promulgating healthy life styles, it is necessary to make sure that they will be based on extensive data on substance abusers. According to Kugler and Darley (2012) the very image of drug abusers has changed throughout decades. In the twentieth century, â€Å"the media supported a punitive approach to drug policy† (Kugler Darley, 2012, p. 217). Drug abusers were depicted as people who were often engaged in violent crime activities.Advertising Looking for research paper on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn M ore Reportedly, Americans had concerns that their close ones might become victims of a variety of crimes associated with drugs (Kugler Darley, 2012). Nonetheless, the perception is changing as people start adopting less punitive approach in the twenty-first century. According to Kugler and Darley (2012, p. 217) â€Å"only 30 percent of the public now believes that the government should emphasize arresting drug users† and there is growing support of legalization of such substance as marijuana. In many states across the country, more and more people are changing their viewpoint on the matter. Marijuana is not seen as a harmful drug anymore as it is regarded as another medication. These trends signify the shift in public opinion. Now drugs are not regarded as primary concern in the American society. As has been mentioned above, media representation of drug abusers is subjected to a variety of prejudice. According to Cobbina (2008), racial and ethnic minority groups are often depicted as substance abusers. These groups of people are often associated with drug-related crimes. Cobbina (2008) implemented research based on analysis of more than 100 newspaper articles. The author found that African Americans had often been depicted as substance abusers and criminals who threatened order in the American society. Fig..1. Drug Use in 2002-2011 by Race. This figure illustrates the rates of drug abusers among different race groups (US Department of Health and Human Services, 2012).Advertising We will write a custom research paper sample on Substance Abuse: Media Representation of Drug Abusers specifically for you for only $16.05 $11/page Learn More At this point, it is necessary to point out that race is not the defining factor when it comes to substance abuse. According to US Department of Health and Human Services (2012) Asians turned out to be the ethnic group with lower rates of substance abusers compared to other ethnic groups (see Figure 1). In 2011, the rate of substance abusers were as follows, African Americans (10%), whites (8.7%), Hispanics (8.4%) (US Department of Health and Human Services, 2012). Clearly, race is not the defining factor affecting people’s choice. At the same time, education and socioeconomic factors play primary roles (US Department of Health and Human Services, 2012). Minorities often face a lot of discrimination and they often have fewer opportunities. This may lead to lack of self-esteem which, in its turn, may lead to drug abuse. Nonetheless, the data show that ethnic groups have quite similar rates of drug abusers. Irrespective, of these data media continue developing an image of a substance abuser as a person of color who is often engaged in unlawful activities. Beckett et al. (2005) provided illustration of the image that persisted in the society in the end of the twentieth century and in the beginning of the twenty-first century. According to Beckett et al. (2005), the image of a non-white drug abuser is still strong and still affects the way police treat criminals and suspects. Now many people tend to believe that black or Hispanic drug abusers must be punished severely as they may be engaged in a variety of violent crimes whereas white drug abusers should be let off with warnings and fines and some public works. The reasons why people of different racial groups become substance abusers are also seen differently. White substance abusers are often seen as victims of unemployment, lack of opportunities, bad environment, etc. When it comes to people of color, many consider substance abusers to be criminals, not victims.Advertising Looking for research paper on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is necessary to note that this image also persists in media which can have a variety of effects on the contemporary American society. According to Shaw, Whitehead and Giles (2010) media representation shapes public opinion and especially young people’s attitudes towards substance abuse to a considerable extent. The research implemented by Shaw, Whitehead and Giles (2010) illustrates this assumption. Thus, Amy Whitehouse is seen as a talented young female who became a victim of substance abuse. At that, she is seen as a victim of drug dealers. Though, the singer somewhat romanticized substance use in her works, people do not think that she stimulated young admirers to start taking drugs. On the contrary, her sudden death can be regarded as a precaution to all who might consider taking drugs. Amy Whitehouse is an illustration of an image of a white young female who is rather a victim of unfavorable environment. Shaw, Whitehead and Giles (2010) analyzed a number of newspapers articles and it turned out that those sources created the image of a victim. It is possible to elicit another image. Cobbina (2008) provided an illustration of another image. When it came to white arrestees, they were regarded as those who bought the substance for personal use. Again, white abusers were represented as victims who tried to escape from reality as they did not find another way to address their problems associated with financial constraints. At the same time, people of color were depicted as criminals who sold and bought drugs and were drug abusers. It is possible to note that media have created an image of a black arrestee who is a criminal and a threat to the American society. Clearly, these two images have been created on the basis of a variety of biases. People tend to think that people of color often live in poor neighborhoods with few opportunities and this, as people think, inevitably leads to drug abuse. More so, many think that people of color choose criminal path and become a threat to the entire society. At the same time, white abusers are regarded as victims of criminal groups. It is also necessary to note that media representation of substance abusers affects public opinion. Notably, many people keep talking about romanticizing of drugs use as many films and songs create images of a drug abuser who is creative, strong and free. However, latest surveys show that this representation is not enough to make young people start taking drugs (Shaw, Whitehead and Giles, 2010). Though, socioeconomic factors play essential role. Obviously, better life conditions and ‘healthy’ environment will encourage people to live without drugs. Media should also show the other side of drugs without emphasizing such points as ethnicity or race. To sum up, it is clear that media representation of drug abusers is subjected to changes. It reflects trends existing in the society. However, it also influences the way people see substance abusers. Ther efore, it is possible to launch various programs and initiatives to make people understand that drugs are harmful and unnecessary. Media can provide numerous stories creating adequate image of a drug abuser. Of course, this representation should be free from any bias. People cannot continue thinking that white substance abusers are only victims that should be understood and forgiven while people of color should be severely punished if associated with substance abuse. This wrongful representation leads to the situation when some people enjoy impunity whereas others are pursued for slightest mischief. Reference List Beckett, K., Nyrop, K., Pfingst, L. Bowen, M. (2005). Drug use, drug possession arrests, and the question of race: Lessons from Seattle. Social Problems, 52(3), 419-441. Cobbina, J.E (2008). Race and class differences in print media portrayals of crack cocaine and methamphetamine. Journal of Criminal and Popular Culture, 15(2), 145-167. Kugler, M.B. Darley, J.M. (2012). Punitiveness towards users of illicit drugs: A disparity between actual and perceived attitudes. Federal Sentencing Reporter, 24(3), 217-221. Shaw, R.L., Whitehead, C. Giles, D.C. (2010). â€Å"Crack down on the celebrity junkies†: Does media coverage of celebrity drug use pose a risk to young people? Health, Risk Society, 12(6), 575-589. US Department of Health and Human Services. (2012). Results from the 2011 national survey on drug use and health: Summary of national findings. Retrieved from https://www.samhsa.gov/

A Raisin in the Sun by Lorraine Hansberry Essay

A Raisin in the Sun by Lorraine Hansberry - Essay Example This process shows that analysis and synthetic are crucial elements of literary research and interpretation. 3. The most difficult was to incorporate different points of view of the characters and events in order to understand the epoch and its values. This attempt shows that every personality has both good and bad features and it is incorrect to label a hero as "negative" or "positive" only. Every person has a dual nature which determines relations with other people and the world around us. 4. The strengths of the paper are clear themes and issues under analysis (sub-topics), examples which help to illustrate the main ideas and structure (introduction, thesis, four body paragraphs and conclusion). It is possible to add analysis of the other characters (Ruth, Asagai, Beneatha etc. but it would take more than 3 pages. 5. Historical overview of the epoch (culture and social movements) will help readers to grasp the idea and themes described in the paper. There are no certain events that led me to write on this topic, but I suppose that historical analysis of the society is the first step which helps me to understand the play and its characters. A play "A Raisin in the Sun" vividly reflects social values and ideals dominated in the society during 1950s. ... Thesis The play reflects the values of the society and norms typical for 1950s through family relations and social environment described by Lorraine Hansberry. The play depicts family life of African-Americans faced with racial discrimination and poverty. The Younger family belongs to working class faced with poverty and suffered from lack of money. Hansberry creates in Walter Lee a typical member of the low class with low-class ambitions, while at the same time he is a psychological study: self-deluding, a man unable to come to terms with reality. All of his dreams associated with wealth and luxury are transferred to a liquor store venture which promises to make Walter Lee a prosperous businessman. Walter comments "You see, this little liquor store we got in mind cost seventy-five thousand and we figured the initial investment on the place be 'bout thirty thousand, see... Baby, don't nothing happen for you in this world 'less you pay somebody off!" (Act 1, Scene 1). The whole play is constructed around the theme of money which shapes the atmosphere of the epoch. This theme is reflected through the character of Walter Lee. Only money rules the world of low classes and forces them to forget about human dignity and human code of ethics. On the other hand, Hansberry vividly portrays a difference between the old generation represented by Mama and young people like Walter Lee and his wife, Ruth. Because of poverty and hard work, money is the only way for young people to realize their dreams. Hansberry unveils that nothing is sacred for the young generation. For instance, Willy is indifferent towards his wife and unborn child driven by desire for money. Low morals and values have a great influence on the

Contemporary artists Essay Example | Topics and Well Written Essays - 1000 words

Contemporary artists - Essay Example The essay "Contemporary artists" discusses the importance of displacement and the perceived lack or flux of geopolitical boundaries to contemporary artists. Conversely, it is important to appreciate the fact that although displacements, migrations and perceived lack or flux of geo-political boundaries have closely knit contemporary artists from many parts of the world into a global assemblage of persons with common interests, yet the same has led to the strengthening of national cultural heritage, vis-Ã  -vis, the strengthening of contemporary artistes in their given country. This happens as any country or geopolitical entity or body politic become aware of the fact that through globalization, multiculturalism is acting as a force that gnaws away at a people’s socio-cultural values and heritage. It is against this backdrop that states, countries, nation-states or other geopolitical entities have come to craft and ratify policies that are to consolidate or strengthen cultural and social heritage. Chiefly featuring among these policies is the creation of the aforementioned associations which are nevertheless nation or state-specific. The Contemporary Art Society of Victoria Inc. [commonly known as CAS] exists and functions as a non-profiting organization seeks to promote the interests of artists interested in contemporary art works exemplifies government attempts to consolidate contemporary artists within the confines of geopolitical boundaries. CAS is run by artists, for the benefits.

Cultural Influences on Accounting and Its Practices

Cultural Influences on Accounting and Its Practices 1. Introduction Recent research in comparative accounting has led to a number of interesting theories and models that have attempted to analyse the causal factors behind the evolution of dissimilar accounting and financial systems in different countries. These diverse ways of accounting are in the process of being harmonised because of global business imperatives, and international accounting bodies are trying to bring about convergence between the accounting systems of different countries.[1] The work of Geert Hofstede[2] on cultural effects on accounting development, expanded and elaborated by Gray[3] later in his theory of cultural relevance in the formation of accounting systems is one of the more discussed models of comparative accounting. It is the purpose of this assignment to elaborate on this model and use it to analyse the differences in the development of accounting in China and Japan in the late nineteenth century. 2. The Hofstede-Gray Framework The broad framework for this model was created by Hofstede, but later adapted by Gray to explain the influence of culture on accounting systems. While, the normal practice is to treat these two models separately, a joint reference makes it much simpler to explain and use. The Hofstede-Gray model fist lays down the argument and then goes on to elaborate the various premises that support the theory. It is essentially deductive in nature and logical in its approach. Hofstede, in 1980, developed a model of culture that distinguishes members of one human group from another and stated that culture manifests itself at four levels, symbols, heroes, rituals and values, all of which work towards â€Å" accounting systems to vary along national cultural lines†[4] His theory was further modified during the next ten years. In1984 he expounded the four very interesting dimensions of culture, which vary from one group to another and consist of Individualism V Collectivism, Large V Small Power Distance, Strong V Weak Power Avoidance and Masculinity V Femininity. These, he said are the most common societal preferences that distinguish one society from another. Societies which prefer individualism consist of people who live in small units and prefer to look after their very own, whereas collectivism represents a social structure where relationships are interlinked and people expect their larger extended clan of relatives to look after them in exchange of loyalty. Power distance represents the extent to which its members accept the inequality in distribution of power. Large power distance societies are thus essentially unquestioningly hierarchical in nature. Uncertainty avoidance represents the degree to which members of society are ready to accept uncertainty and vagueness. The lesser the acceptance of uncertainty the stronger is the rigidity of thought and belief in a particular society and its resistance to change. Masculinity, in a society, stands for its dominant preference for achievement, heroism and similar symbols while femininity is associated with qualities like compassion, care for the weak and quality of life. In 1991,[5] Hofste de added another dimension that dealt with Short Term V Long Term Orientation. Short term orientation stood for values like speedy achievement of social status, overspending and a concern for quick results whereas long term orientation looked at gradual achievement of results, a thrifty approach towards savings and an adaptation of tradition to meet modern needs. In 1998, Gray took up Hofstede’s cultural hypotheses and linked them to the development of accounting systems in a meaningful way, stating that cultural or societal values permeated through organisational and occupational subcultures, and vice versa, though obviously the degree of integration differed from place to place. â€Å"Accounting systems and practices can influence and reinforce societal values†.[6] These basic premises were succeeded by the formulation of four hypotheses on the relationship between specifically identified cultural characteristics and the development of accounting systems. a) Professionalism versus statutory control: This cultural value denotes an inclination for the exercise of individual professional judgment and self-regulation as opposed to observance of authoritarian lawful needs and legislative writ. As such, the higher a country ranks in terms of individualism and the lower it ranks in terms of uncertainty avoidance and power distance, the more likely it is to rank highly in terms of professionalism. b) Uniformity versus flexibility: This reflects a preference for the enforcement of standardized accounting practices between firms, and for the unswerving use of such practices, vis a vis flexibility in accordance with the perceived circumstances of individual companies, e.g., the higher a country ranks in terms of uncertainty avoidance and power distance and the lower it ranks in terms of individualism, the more likely it is to rank highly in terms of uniformity. c) Conservatism versus optimism: This value results in an inclination for cautiousness in measurement that enables systems to handle the ambiguity of future events, as opposed to a positive, risk-taking approach, thus implying that the higher a country ranks in terms of uncertainty avoidance, the more likely it is to be conservative and resistant to change. d)Secrecy versus transparency: This premise states that an inclination for confidentiality and revelation of information about businesses only to those who are closely concerned with its administration and financing, is linked to higher societal preferences for uncertainty avoidance, power distance and masculinity, The Hofstede-Gray model stands out among various models of comparative accounting for its comprehensiveness in linking culture with the development of various economic tools like accounting systems. 3. The Development of Accounting Systems in China and Japan in the Nineteenth Century Global accounting systems, including the various country GAAPs and the IFRS, is moving towards convergence of accounting systems spurred by the requirements of all transnational players to present one set of financial statements and eliminate multiple reconciliations. Even China, with the introduction of the Chinese Accounting Standards (CAS) is putting its state controlled accounting practices aside and moving towards the IFRS. This assignment deals with a similar historical situation in the nineteenth century when aggressive western businesses had begun to dominate eastern trade and commerce and western accounting systems were establishing their predominance in vastly different business cultures. At this time both China and Japan had accounting systems that had developed through centuries and served the purposes of businesses in both countries. In China a primitive method of double entry existed, which permitted the extraction of trial balances and the determination of profit on a cash basis. The country had developed a â€Å"four-leg† accounting system that allowed for the recording of cash and non cash transactions in journals and subsequent posting in ledgers, using double-entry techniques. Despite their availability, these systems were used mainly by banks and large state enterprises. The bulk of businesses continued to use single entry recording techniques and did not provide for differentiation of private and business accounts. Even though the systems were adequate for the running of normal business operations, the needs changed with the emergence of business enterprises from the west and the establishment of joint stock enterprises for coal mining and iron manuf acture. The structure of the new business enterprises required the computation of profit and loss for the purpose of dividends, and asset and depreciation accounting. The indigenous book keeping systems proved to be deficient because of existing practices that depended on trust, the absence of formal source documents, unnumbered books, lack of cross referencing and sequence, lack of differentiation between capital and revenue expenditure and relative unimportance of profit determination. â€Å"In view of their weaknesses, the indigenous bookkeeping systems were of limited use as a basis for internal control.† [7] The development of accounting in neighbouring Japan, had also developed significantly, though on dissimilar lines. While accountants did use a system of double entry in some of the bigger businesses, there was no uniform method of accounting and â€Å"separate bookkeeping methods were developed and kept secret by independent economic powers, such as the Tomiyama, the Tanabes, the Nakais, the Hyogos, the Kondohs, the Honmas, the Hasegawas, the Ishimotos, the Onos, the Kohnoikes, and the Mitsuis.† Methods used thus ranged from the primitive to those that were reasonably adequate. Although the double-entry concept was applied, most Japanese merchants practiced single-entry bookkeeping, called the daifukucho There was no systematic classification of accounts, nor any distinction between capital and revenue expenditures, and the cash basis of accounting was adopted. As in China, the indigenous accounting systems were adequate in a feudal economy where production and distribution were on a small scale [Nishikawa, 1956; Someya, 1989]. [8] The accounting systems of the two countries towards the middle and latter part of the nineteenth century, though developing independently, thus had many things in common. These deficiencies made them inadequate for the purposes of larger joint stock business corporations, brought in by the proliferation of British imperialism in Asia and the commencement of business with the United States. In subsequent years, the responses of China and Japan to these challenges were vastly different. The Chinese businesses steadfastly refused to adopt western accounting technologies and the majority remained with the single entry, four pillar balancing method until the twentieth century; even in companies that made use of large scale western machinery. This led to numerous difficulties and the emergence of widespread defalcation because of lack of control, and also unfortunately to the gradual takeover of businesses by western companies, because of lack of control. â€Å"Not surprisingly, from 1884, the opportunity to gain mercantile support for private investment in kuantu shangpan joint-stock enterprises vanished [Chan, 1996]† [9] In Japan, the response was enormously different. Japanese students travelled in large numbers to the west to to imbibe science, technology and entrepreneurial skills. Accounting modernisation occurred rapidly and â€Å"western-style double-entry bookkeeping was introduced as the foundation on which a capitalist economy could develop.†[10] A number of western accounting books, adequately translated, found their way into japanese markets and nationalised Banks adopted British balance sheets. Legislation was introduced for businesses to adhere to standardized accounting systems and a number of accounting schools started providing qualified accountants to service businesses. The large scale adoption of western accounting by Japan and its rejection by the Chinese has exercised the curiosity of business historians for many years. The answers are now coming through and are related mostly to differences in culture, as put forward by the Hofstede-Gray model. In China political power was centralised, the society was resistant to change, learning was narrow and restricted to Confucianism, and society was in a state of â€Å"bureaucratic feudalism†. The economy was self sufficient and isolationist. In Japan, however, political power was dispersed; the society was open to change and very much dependent on foreign trade. Learning was broad based and the culture pro-merchant. While the continuous political conflict in Japan kept it perpetually unstable it also reduced intolerance and made it much more open to accepting western techniques in accounting. The reasons for the Japanese adoption and Chinese rejection of western accounting principles were largely c ultural and social. While, they contributed largely to the flow of foreign capital and formation of much larger companies in Japan, they also inversely led to the gradual impoverishment of the Chinese economy and the emergence of the communist regime. 4. The Relevance of the Hofstede-Gray Model to the Chinese and Japanese Accounting Systems The Hofstede-Gray model of the influence of culture on the development of accounting systems appears to be perfectly valid in evaluating the divergent behaviour of two different cultures to the same stimuli. Social and cultural patterns in China led to very high levels of Uncertainty Avoidance and Power Distance. The central government had far reaching powers and control. The main activity was agriculture and the primary source of revenue came from land. The scholar bureaucrats were inward looking and not willing to progress beyond Confucian tenets. Bureaucracy was all pervasive and stability in society was maintained despite intermittent conflict. The whole system thus revolved around age old customs and levels of uncertainty avoidance were extremely high. Similarly the land based feudal bureaucracy ensured large levels of power distance and these two factors, along with the isolationist, closed door approach of centuries led to inflexibility, conservatism and secrecy; and the conse quent non-adoption, if not downright rejection of modern western accounting principles. Japan, on the other hand, though not far away from China, had a very different social and cultural milieu. There were a number of economically and politically powerful landowners and these, along with the priesthood that controlled independent Buddhist shrines, were able to successfully disperse political power. The country, unlike China was largely dependent on foreign trade, which resulted in an intellectual open door policy and flexibility towards the requirements of trading partners. The country thus had very low levels of uncertainty avoidance and the dispersion of political power had made people more independent and thereby reduced the power distance. All these factors led to high levels of flexibility, forward thinking optimism and openness to new ideas, as required by the Hofstede-Gray framework, making it much easier to adapt to western accounting systems when the situation demanded. 5. Conclusion Research into comparative accounting is a recent phenomenon and still under great discussion and debate. In fact, Gray’s framework is less than a decade old and has been questioned at length by other experts, with people arguing that the conclusions are subjective and capable of different interpretations. The fact remains that accounting systems have grown in divergent ways between countries that, though physically proximal, are culturally quite divergent. Another major example is that of the UK and The Netherlands, where, despite similar trading, commercial and expansionist practices, accounting systems grew differently, and remained so, until the emergence of the EU and globalisation initiated moves for convergence. The Hofstede-Gray theory thus does appear to give some of the answers to the enigma concerning the adoption of different accounting, financial and even auditing systems between countries which have divergent social and cultural norms. Bibliography Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research, Retrieved November 18, 2006 from findarticles.com/p/articles/mi_qa3706/is_200401/ai_n13602153/pg Dr. Geert Hofstede, 2006, The International Business center, Retrieved November 18, 2006 from geert-hofstede.international-business-center.com/index.shtml Gray, S. J. (1988) Towards a Theory of Cultural on the Development of Accounting Influence Systems Internationally. Abacus;, Vol. 24 Issue 1, p1-15 March 1988 Environmental Influence on Accounting Development, 2001, Retrieved November 18, 2006 from https://ep.eur.nl/bitstream/1765/1888/5/Chapter+2.doc. The need for International Accounting Standards, 2000, International Accounting, Retreieved November 18, 2006 from http://wwwfp.mccneb.edu/intercultural/Documents/2003/InternationalAccounting.doc. Nobes, C., 1998, â€Å"Towards a general model of the reasons for international differences in financial reporting† Abacus Volume 34 2 1 Footnotes [1] The need for International Accounting Standards, 2000, International Accounting [2] Dr. Geert Hofstede, 2006, The International Business center [3] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research [4] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [5] Environmental Influence on Accounting Development, 2001 [6] Environmental Influence on Accounting Development, 2001 [7] Environmental Influence on Accounting Development, 2001 [8] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [9] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [10] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004