Accounting Estimates and Policy Essay

Disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies are two important requirements in financial reporting, although these are the most subjective and complex areas, they are of significance in making business decisions to users of financial statements. This paper compares our company’s current accounting practice with the requirements in respective accounting standards in relation to disclosure of sources of estimation uncertainty and judgments in applying accounting policies with the aim the identify any gaps between these two which may trigger ASIC’ reviewers attention. It takes a look first at the requirements in respective accounting standards (Chapter 2). It then examine the current accounting practices in our company (Chapter 3 and 4) and identify the gaps between company’s practice and accounting standard (Chapter 5). At the end recommendations are made for a better-compliant report (Chapter 6). Requirements in accounting standards The disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies should be disclosed separately in the financial reports. Not only the nature of estimates should be disclosed but also the sensitivity analysis to these estimates should be included. Judgments in terms of whether the nature and the amounts are relevant to the company’s operation are critical in applying the respective accounting policies. See more:Â  Mark Twain’s Humorous Satire in Running for Governor Essay Company’s accounting practices Estimations disclosed are impairments for intangible goods, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and revaluation estimates. judgments in applying accounting polices are disclosed in two areas which are depreciation of non-financial tangible goods and taxations. Identifying the gaps Our company prepared the financial statements in compliance to Australian Accounting Standard. However there are minor gaps between our company’s practice and the requirements in accounting standards in terms of content and manner. More significant disclosure could have been made the structure can be improved. Conclusion and recommendations Disclosures about timing in revenue recognition, classification of finance leases and operating leases and going concern could have been included, since they are relevant to our company’s operating and can better assist users in evaluating our company’s performance. The disclosure of estimates and judgments should be disclosed in separate notes since it is required by AASB 101. 1 Introduction ASIC announced recently that one of its focusing area would be the disclosure of entities’ estimates and accounting policy judgements.This is because some entities did not make material disclosure of sources of estimation uncertainty and significant judgments in applying accounting policies, while these disclosures, though subjective and complex, are critical factors in business decision-making. The purpose of this report is to identify any gaps between our company’s current accounting practice and the requirements of accounting standards by firstly looking at the requirements set out in the related accounting standard, then to carry out an examination of the current accounting practice of our company accordingly. The report will then compare the information collected and identify any compliance with or deviation from AASB requirements in regards to disclosure in estimates and accounting policy judgments, and discuss recommendations for a better compliance report to meet the satisfaction of ASIC reviewers. 2 Requirements in respective accounting standards AASB 101 paragraph 112-133 specifically state the requirements for material disclosures of sources of estimation uncertainty and the significant judgments used in applying accounting policies. 2.1 Requirements for disclosures of sources of estimation uncertainty According to AASB 101 paragraph 125-129 which relate to disclosure of sources of estimation uncertainty. entities are required to disclose estimates at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year (AU AASB 101.125). for these assets and liabilities, details of their nature and their carrying amount at the end of reporting period are required. To determine the carrying amount of assets and liabilities, estimations for the effect of future events are needed. for example, when the recent market value is absent, future-oriented estimates are of necessity in measuring recoverable amount of property, plant and equipment. Other examples can be long term employee benefits, or provision liability which subject to future results of legal events. The manner of the disclosures should be in a way that can assist users of the financial statements to comprehend the judgments that managements makes about the future and other sources of estimation uncertainty, usually users will expect to have the nature of the assumptions or other estimation uncertainty and the extent of sensitivity disclosures provided for the estimates. However, in some cases when the extent of possible effects the sources of estimation uncertainty at end of reporting period become impracticable, the entity should state that a material adjustment to the carrying amount of the asset or liability may be required if the outcomes within the next financial period are different from the assumption. 2.2 Requirements for disclosure of judgments in applying accounting policies According to AASB 101 paragraph 117-124, requirements for disclosure about judgments used in applying accounting policies are set out. ‘Judgments’ are defined as ‘apart from those involving estimations, that management has made in process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognized in the financial statement (AU AASB 101.122). Two important elements to be disclosed are judgments about the measurement basis used in preparing financial statements and the other accounting policies. Judgments in terms of the relevance in applying a particular accounting policies should be exerted since management needs to consider whether the disclosure would assist users in understanding the financial position and performance of the company. it is noted that not only AASB 101, but other accounting standards such as AASB 116 (disclosur e of the measurement bases used for classes of property, plant and equipment) also states the requirements for judgments. what should be taken into account when applying a particular accounting policy are the nature of the entity’s operations and the policies that users of financial statements would expect to look at. for example, users would expect a manufacturing company to disclose its accounting policies for depreciation and revaluation on property, plant and equipment. or, users concerning about the entity’s income taxes would expect the entity to disclose information on accounting policies for income taxes, including deferred tax liabilities and deferred tax assets. it may be the case that even the amount for certain assets and liabilities are not material, but because it is highly relevant to the entity’s operation, then professional judgments are needed when applying the accounting policies. 3 Company’s current accounting practice—Resources of estimation uncertainty The disclosures of significant accounting estimates and assumptions are examined in note 2 to the financial statement, there are seven estimations made for the financial reports, the ones that deserve attention to are impairment of goodwill and intangibles with indefinite useful lives, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and resource estimates. 3.1 Impairment of good will and intangibles with indefinite useful lives detailed disclosure about the assumptions and estimates used in calculating the impairment value are * Discount rate: it requires management’s estimate of the time value of money, in the financial report, weighted average cost of capital of the entity and business risk specific to the unit are accounted for the calculation. * Market conditions: management made assumptions on key domestic market segment activity including construction, mining, agriculture and manufacturing, and also assumptions on GDP, CPI as well as long-term exchange rates for AUD/USD and NZD and made sure they are consistent with external information. * Sensitivity to changes in assumptions: management considered that the carrying amount of the CGUs would not exceed their recoverable amount given any changes from the above assumptions. 3.2 Provision for restoration and rehabilitation the provisions include future cost estimates in relation to dismantling, closure and decontamination of various site, and the calculation for these requires assumptions on application of environmental legislation, available technologies and consultant cost estimates. Since these factors are subject to changes in the future, updates need to be made periodically. in Note 18, three main categories are provision for restoration and rehabilitation, provision for legal customer claims(legal fees) and provision for restructuring. 3.3 Employee benefit employment benefit such as long service leave would require estimation on future salary, discount rate and the years that the employee may work for our company. Other actuarial assumptions are applied when calculating defined benefit plans for employees. 3.4 Estimation of useful lives of assets basing on historical experience, management made the estimation of the useful lives of assets .The condition of the assets is assessed at least annually and considered against the remaining useful life, adjustments are made accordingly. 3.5 Ore reserve and resources estimates This is the estimation of the amount that can be extracted economically and legally from the entity’s mining properties, the calculation is based on the geological judgments and other factors such as foreign exchange rates, commodity prices and the size and grade of the ore body. 4 Company’s current accounting practice—judgments in applying accounting policies Judgments in applying accounting policies were disclosed in Note 2 under ‘Significant accounting estimates and judgments’. Two significant accounting judgments are identified in Note 2, being ‘impairment of non-financial assets other than goodwill and intangibles with indefinite useful lives’, and ‘Taxation’. 4.1 Impairment of non-financial tangible assets Our company take into account the relevant factors, such as business performance, technology, economic and political environments and future business expectations when assesses the impairment of all assets. management decides that the recoverable amount of the asset is determined if an impairment indicator exists. for the financial period ended 30 June 2012, management regarded that the indicators of impairment were significant enough so that assets have gone through impairment tests and recoverable amounts were determined. 4.2 Taxation Our company is subject to income taxes in Australia and jurisdiction where foreign operations apply. While ultimate tax on transactions and calculations are uncertain, judgments is required in assessing whether deferred tax assets and deferred tax liabilities are recognized on the balance sheet and the application of certain income tax legislation. Because there is risk and uncertainty involved in making judgments, there is a possibility that the amount of tax assets and liabilities recognized on the balance sheet would be impacted if there are changes in future circumstances, resulting in a change to income statement. Judgment is also exerted when determining whether deferred tax assets should be recognized, and it is based on that highly considerable likeliness that the tax losses can be recovered by sufficient future taxable profits. 5 Comparisons between company’s current accounting practices and accounting standard requirements It is important that our disclosures are in compliance with the requirements in Australian Accounting Standard Board. After the explanation of AASB101 and the examination of the note to our financial statements, the following points should deserve attention from the board: 5.1 Disclosure compliance Our financial statements disclose and only disclose the critical judgments about the application of accounting policies, and major sources of estimation uncertainty inherent in assets and liabilities, the information provided is appropriately tailored to our company’s circumstances, for example, our company is subject to income taxes, therefore the policies of calculation of income taxes, recognition of deferred tax assets and deferred tax liabilities are disclosed in note 1 to the financial statements. Since we are material company, ore reserve is highly relevant to our operating activity, therefore the estimation for ore reserve is disclosed in note 2 listing the factors we took into account when preparing the financial statements. 5.2 Content of disclosure the potential gap between our company’s current practice and accounting standard is that some other disclosures about judgments can be included in the notes, such as the judgments in the classification of leases as finance or operating. Although this figure is not material as shown in the financial statements, leased assets are relevant to our operating activity and should be included. 4.3 Manner of disclosure Another gap is that in AASB 101 critical judgments and major sources of estimation uncertainty should be considered separate categories, in our company’s note to financial statement, these two items are placed under the same note 2. 6 Conclusion and recommendation After the comparison between our company’s current accounting practice and the requirements in accounting standard, to better satisfy the ASIC reviewers, the following points can be noted when preparing for the financial statements: 6.1 Improvement in contents we can included some other judgments we used in applying the accounting policies, such as the classification of assets ( whether a non-financial asset held of sale, or class of financial asset), classification of leases as operating or financial leases, and going concern judgments. The lease assets amount might not be as material as others, but these are relevant to material company like us and therefore the judgment involving in choosing the accounting policies should be disclosed, and so does going concern, it is believed that the reasonable disclosures of management’s judgment on going concern can assist users in making financial decision. 6.2 Improvement in structure Critical judgments should be separately identified from the estimation uncertainties, and should be disclosed in separate notes. This is because in AASB 101 it makes clear distinction between judgments and estimations. Not only the content but also the structure and manner of presentation are critical in achieving true and fair disclosures.

Immigration causes Essay

Groups, societies, or cultures have values that are largely shared by their members. The values identify those objects, conditions or characteristics that members of the society consider important; that is, valuable. In the United States, for example, values might include material comfort, wealth, competition, individualism or religiosity. The values of a society can often be identified by noting which people receive honor or respect. In the US, for example, professional athletes are more highly honored than college professors, in part because the society values physical activity and competitiveness more than mental activity and education . Young people Old people are more annoying by far. They are so quick to degrade and stereotype younger people even though every group has had their criminals and bad apples. They are rude and think they can say or do anything to anyone without the other person having any recourse. I have been victimized numerous times by older people and all old people can do is keep degrading us. So I chose Young people because that has a no one can touch me attitude, demo and think they know everything . Science and technologies The distinction between science and technology is not always clear. Science is the reasoned investigation or study of phenomena, aimed at discovering enduring principles among elements of the phenomenal world by employing formal techniques such as the scientific method. Technologies are not usually exclusively products of science, because they have to satisfy requirements such as utility, usability and safety. Technology is often a consequence of science and engineering Ââ€" although technology as a human activity precedes the two fields. For example, science might study the flow of electrons in electrical conductors, by using already-existing tools and knowledge. This new-found knowledge may then be used by engineers to create new tools and machines, such as semiconductors, computers, and other forms of advanced technology. In this sense, scientists and engineers may both be considered technologists; the three fields are often considered as one for the purposes of research and reference . Human rights The concept of human rights has existed under several names in European thought for many centuries, at least since the time of King John of England. After the king violated a number of ancient laws and customs by which England had been governed, his subjects forced him to sign the Magna Cart, or Great Charter, which enumerates a number of what later came to be thought of as human rights. Right of women Nowadays we take it for granted that women have the same rights as men before the First World War few people believed this . As far as work was concerned there were jobs wish were regarded as women’s jobs and other which were regarded as men’s jobs. Women’s jobs were generally lower paid as men’s. Men did almost all the heavy jobs in industry or in transport . Women had jobs like dress-making, cleaning or worked as servants . Women’s main role was as being to raise children and look for their home. Women were not expected to take position of leaders chip . Women’s role in development Women’s participation in development has vital benefits. In the case of morocco, this participation takes place at there main levels: the social this political and the economic. First, we can’t ignore the active contribution of women in our society as nurses, teachers or mothers and wives. As nurses. women give help to patients in hospitals. as teachers ,they teach the young generation and the illiterate. as mothers and wives, they bring up kids tube good citizens. Second, there are many women who take leading position in the government with a desire to encourage democracy, and establish freedom and equal rights at the components of our society. Citizenship is membership in a society, community, city or town but now usually a country and carries with it to political participation; a person having such membership is a citizen. Citizenship status often implies some responsibilities and duties. It is largely coterminous with nationality although it is possible to have a nationality without being a citizen legally subject to a state and entitled to its protection without having rights of political participation in it); it is also possible to have political rights without being a national of a state. In most nations, a non-citizen is a non-national and called either a foreigner or an alien Citizenship , International organization International Organization is a leading peer-reviewed journal that covers the entire field of international affairs. Subject areas include: foreign policies, international relations, international and comparative political economy, security policies, environmental disputes and resolutions, European integration, alliance patterns and war, bargaining and conflict resolution, economic development and adjustment, and international capital movements. Published on behalf of the International Organization Foundation. Drop out of school Increasing stress in school, at work, and at home has caused many students to drop out of school to escape their problems. With this increasing amount of stress and work, some students have become very frustrated and depressed. Students then drop out of school and take the easy way out to eliminate some of that stress . Brain drain The migration of skilled individuals from developing countries has typically been considered to be costly for the sending country, due to lost investments in education, high fiscal costs and labor market distortions. Economic theory, however, raises the possibility of a beneficial brain drain primarily through improved incentives to acquire human capital. Our survey of empirical and theoretical work shows under what circumstances a developing country can benefit from skilled migration. It argues that the sect oral aspects of migration and screening of migrants in the receiving country are of major importance in determining the welfare implications of the brain drain. These issues, as well as the size of the sending country, duration of migration and the effect of Diaspora populations, should be addressed in future empirical work on skilled migration. Brain drain† is the phenomena whereby nations lose skilled labor because there are better paid jobs elsewhere. In recent years , this has affected poorer countries more so, as some rich countries tempt workers away, and workers look to escape bleak situations in their poor home countries. Sustainable development Sustainable development is a pattern of resource use that aims to meet human needs while preserving the natural environment so that these needs can be met not only in the present, but in the indefinite future. The term was used by the Brandt and Commission which coined what has become the most often-quoted definition of sustainable development as development that â€Å"meets the needs of the present without compromising the ability of future generations to meet their own needs.† The field of sustainable development can be conceptually broken into three constituent parts: environmental sustainability, economic sustainability and social . Humor I think that the best things to relief from stress is to watch some sitcoms or hear something funny like jokes Â…person should develop his sense of humor and he should be cool , Comic and optimistic, because some expert of mental .health have noted that we can’t imagine going through a day without laughter. Humor will make every part of your life better. It will help you trough difficult times and it will help you make the good times even letter, also i twill attract good people and good situations to you .

Case study for bronchial asthma

To rule out other possible conditions — such as a respiratory infection or chronic obstructive pulmonary disease (COPD) — your doctor will do a physical exam and ask you questions about your signs and symptoms and about any other health problems. Tests to measure lung function You may also be given lung (pulmonary) function tests to determine how much air moves in and out as you breathe. These tests may include: Spirometry. This test estimates the narrowing of your bronchial tubes by checking how much air you can exhale after a deep breath and how fast you can breathe out. Peak flow. A peak flow meter is a simple device that measures how hard you can breathe out. Lower than usual peak flow readings are a sign your lungs may not be working as well and that your asthma may be getting worse. Your doctor will give you instructions on how to track and deal with low peak flow readings. Lung function tests often are done before and after taking a bronchodilator (brong-koh-DIE-lay-tur), such as albuterol, to open your airways. If your lung function improves with use of a bronchodilator, its likely you have asthma. Tests and diagnosis By Mayo Clinic staff Physical exam To rule out other possible conditions — such as a respiratory infection or chronic obstructive pulmonary disease (COPD) — your doctor will do a physical exam and ask you questions about your signs and symptoms and about any other health problems. Tests to measure lung function You may also be given lung (pulmonary) function tests to determine how much air moves in and out as you breathe. These tests may include: Spirometry. This test estimates the narrowing of your bronchial tubes by checking how much air you can exhale after a deep breath and how fast you can breathe out. Peak flow. A peak flow meter is a simple device that measures how hard you can breathe out. Lower than usual peak flow readings are a sign your lungs may not be working as well and that your asthma may be getting worse. Your doctor will give you instructions on how to track and deal with low peak flow readings. Lung function tests often are done before and after taking a bronchodilator (brong-koh-DIE-lay-tur), such as albuterol, to open your airways. If your lung function improves with use of a bronchodilator, its likely you have asthma.

Chernoble disaster Research Paper Example | Topics and Well Written Essays - 500 words

Chernoble disaster - Research Paper Example The reason for the event is that the coolant pumps which are stopped to test the backup system have caused the core to reach the temperatures which can meltdown the core. In this way the backup generators failed and thus caused the accident. Cooling systems of the plant failed and it became impossible for the workers to stop the reactors or slow it down (Green Facts, 2006). There are many environmental effects that are the results of the incident of the Chernobyl. The radio active ash from the incident place spread widely in the surrounding of the Chernobyl. The ash from the incident place has three types, one is in the form of clouds or very thin ash which has a comparatively less weight and other is a bit thick ash that contains a large amount of radioactive materials. The thin ash is carried by air and can travel a large distance but it has a little impact on humans and environment. The thick ash can remain for many hundred years. The ash can cause cancer and if a person is too mu ch close to the radiation material, the ash can damages his cells, causing a typical type of cancer or a mutation World Nuclear Association. March, 2011). The persons have got cancers that are far from the place. A genetic mutation is fount in the plants and animals of the area and many people are also affected by the radiation. Extraordinary organ growth is now a common day thing in the region.

Philosiohy Essay Example | Topics and Well Written Essays - 1750 words

Philosiohy - Essay Example Some philosophers on the other hand argue that physicality is not the only thing that matters in law, but metaphysical thoughts and ideas have a place in the legal system (Kant & Ladd, 2009). This paper argues that in the philosophical proposition that the legal system is purely empirical and based on physicality only is not true, and there is the need for legal minds to integrate elements and aspects of metaphysics to preserve justice. Justice reflects the concept of fairness and an attempt to provide some kind of equality as a means of bridging the gaps between two different parties making opposing claims (McMahon, 2010). Other authorities define justice as a concern for peace, fairness and equal treatment or respect for people. Justice refers to impartiality and the use of objective processes and systems to hand decisions on a case involving competing parties without prejudice but based on the facts at hand (Young, 2012). The fact that justice must be perpetrated through fair means and balanced means implies that justice must be carried out in a way and manner that is transparent and viewed by everyone as fair and equitable. Hence, the concept of justice has a connection to evenness and the conduct of affairs in a manner that all persons can see to be free of bias and prejudice. In that case, it can be said that justice must be perpetrated through the use of physically verifiable methods and systems. The term â€Å"physical† implies that something relates to a tangible process or procedure as opposed to a process that is rather mental or psychological (Kant & Ladd, 2009). This implies that in the court situation, there must be the provision of just and fair matters that can be perceived by all people in a physical way and manner. This is because justice is about the wider society viewing processes and judgments or

ACKNOWLEDGEMENTS & ABSTRACT Essay Example | Topics and Well Written Essays - 500 words

ACKNOWLEDGEMENTS & ABSTRACT - Essay Example Lastly, I am deeply grateful to my brother, who patiently assisted me and helped me succeed in completing this project. The cost of non-renewable energy is increasingly rapidly over time. In addition to increasing costs, non-renewable energy sources are also damaging to the environment and risk depleting precious resources. It appears that batteries may be a good alternative providing that their source is renewable. In addition, batteries can be used as a power source in areas where traditional power sources are not accessible. In many isolated areas of the countryside, lead-acid batteries have become a popular and dependable source of energy for many people due to the lack of efficient power grids used in urban areas. Lead-acid batteries are often used as secondary power sources, although some people, particularly in rural areas, use them as the main source of power. Due to this need for more accessible, dependable power sources in rural areas, I am developing an affordable, multipurpose lead-acid battery charger. This battery charger is being designed with the specific needs of people in isolated r ural areas in mind and to be used particularly in outdoor situations. This lead-acid battery charger circuit design is ideal for 6-12v batteries and will be able to charge lead-acid batteries during the sunlight hours by utilizing solar power, a renewable power source. This circuit battery charger will utilize a regulator and a comparator to control the power that travels between the solar cell panel and the battery unit, which promotes efficient charging. In whole-battery operations, the circuit battery charger will charge the battery to full capacity while at the same time limiting over-charging and increasing battery life. The second unit informs the user of the charging status of the battery, and consists of four LEDs. Simulation of

Impenitent Surveillance Solutions Company (ISSC) Essay

Impenitent Surveillance Solutions Company (ISSC) - Essay Example The company is owed by a group of young innovators out to avail innovations that are affordable and offering solutions to problems affecting virtually all individual at the residential and corporate, business world. This business plan has been drafted as a guide and a management tool for the start of this business venture, as well as serves as the basis for a detailed marketing plan. The following highlights the main points of the plan. The objective of ISSC is to generate income to the group, offer jobs to various individuals in the contemporary world rocked with increasing levels of unemployment. The mission of ISSC is to provide a solution to the surveillance process by introducing a gadget that is affordable and efficient. The initial product will be availed at the surrounding areas with respect to the various market segments identified. The local and international market for the product is wide owing to its affordability and means of using mobile telephony for alerts and monitor ing the premises. Finally, the initial financial analysis of the viability of the project clearly shows the outstanding promise and results. With respect to various studies done, closed circuit television has been very critical in crime reduction and investigation. The inclusion of mobile phones to this technology lessens the burden of monitoring gadgets and enhances the critical extension of security measures in the current high technology world. In conclusion, as this plan will outline, this plan projects a rapid growth and eventual high net returns in the coming three years. The effectual implementation of the plan coupled with a detailed marketing strategy will ensure that ISSC eventually and abruptly turns to be a profitable venture to the team of the innovators and satisfying to the customers. 1.2. Objectives The objectives of the business plan are: 1. Introduce a guided format for managing the growth of ISSC: a strategic practice for developing a comprehensive tactical market ing plan. 2. Establish the intended market base capitalisation. 3. Establish the expected proceeds of the venture and its viability. The objectives of ISSC are: 1. Generate sufficient profit to enhance future growth and innovation. 2. Come up with affordable and effective surveillance gadgets. 1.3. Mission The mission of ISSC is very clear and simple: Purpose: ISSC has been introduced to avail effective and affordable, portable CCTV. Vision: in the provision of effective and affordable surveillance gadgets, majority of households and small companies will acquire surveillance gadgets. Marketing slogan: â€Å"ISSC the impertinent solution to your premises protection.â€Å" 1.4. Key to success The set keys to success for ISSC are: Ensuring high product quality. Upholding high marketing and networking strategies Enhancing responsiveness in the surveillance sector. Developing a loyal and cordial relationship with its family of customers. 1.5. Business Concept in Brief Impertinent Surve illance Solutions Company has

Drinking Water Management on both the Federal and Provincial Level Essay

Drinking Water Management on both the Federal and Provincial Level Affecting Ontario - Essay Example Is the federal government or other provinces ripe for another 'Walkerton-size' situation Eleven different government acts and legislative documents with respect to protection of Ontario's drinking water and water management along with the Federal Act concerning the Safe Water Act were consulted. The official report provided to both the Ontario Government and the Federal Government of Canada regarding the outcome of the incident in Walkerton, Ontario in 2001 was also consulted as a means to declare if the situation has improved and what measures have been put in place to avert this type of disaster from arising again. There were some main points that have come about from the readings, especially from unbiased material not produced by the government, that would make it seem plausible that this situation that did happen in Walkerton could have been averted in the first place with stricter agency intervention and that the people of Ontario and Canada may be blindsided by government ineptitude. There were many recommendations that did come out of the entire enquiry and many more improvements to the Canada Water Act were completed. The main views extracted from the official documents include: 1 How the incident at Walkerton ensured the right officials were held both criminally and monetarily responsible for one of the largest environmental cases in Ontario history and recommendations that were made along with accountability. 2. Current government Acts related to potable water and environmental factors relating to fresh water systems 3 Review of the current management practices with respect to water management policy Search Strategy Search was conducted strictly via Internet using exact search topics of "Agenda 21-Principle 18", "federal water policy", "Canada Water Act", "Federal Water Policy", "Canadian Environmental Protection Act 1999", "Safe Drinking Water Act", "Ontario Water Resources Act" and "clean water act". Findings As expected, the government documents simply provided a copy of the official documentation related to each of the Government Acts, but, the importance of the literature from such sources as the Canadian EPA and the report from the inquiry into the Walkerton disaster, along with the media reporting of the trial, provided a much further insight whether the Province or Federal Government knew of the problem long before the disaster happened; or, has the Government made enough improvements into the water management schema to ensure public confidence in fresh water treatment. One of the major issues surrounding such provocative topics as water management within Ontario and the rest of the world is in how much the public trusted officials that do manage water treatment plants prior to this incident. The public was not as aware of potential risks and death

Ukraines Transition from Socialism to Capitalism Essay

Ukraines Transition from Socialism to Capitalism - Essay Example Following the revolt, the rulers of Ukraine turned to Russia for protection and hence laid down the path towards Russian imperialism. This colonialism made a new distinction among the workforce in Ukraine. A large-scale labor migration from Russia occurred which acquired high skill and better pay job opportunities while the domestic workers suffered from a low wage and bad working conditions. The protests against such unjust and exploitative attitude lead to the upheaval of the 1917-1920 and 1942-1947 revolution. The struggle weakened because of the withdrawal of the Bolshevik members of Ukraine. In October 1917, the revolutions of Russia and Ukraine fused but the leaders in the parliament, Rada, who were against the notion of a Russian workers’ republic, decelerated the progress towards a Ukrainian socialist uprising. The Rada had diverged so much from the objectives of the Ukrainian mass that during its disposition in 1918 (by the Red Army) it had already lost its ground of support. In this so-called defense of sovereignty, the incident that took place was that these Rada leaders gave Ukraine away to German, Austrian, and Polish occupations. The year 1920 saw another upsurge to dispose of Russian colonialism by the Ukrainian Communist protesters. However, with the strengthening of the powers of Stalin and Russia, the dynamics of centralism shattered the rest of the hopes of national equality. In the 1930’s, a mixture of rapid industrialization and enforced collectivization sowed the seeds of a mass aggression. Millions of people died in the false famine of 1932-33 and a considerable number were deported to Siberia. Those who thought to venerate, analyze, or dissent these tragic incidents were either imprisoned or tortured.

Driving Force of Regionalism Essay Example for Free

Driving Force of Regionalism Essay To what extent and in what ways have the driving forces of regionalism in South-east Asia changed since the end of the Cold War? Regionalism has become a trend in many regions of the world. Among them, Europe, North America and Asia (Asia Pacific region) are crucial ones. Some observers argue that the world order have been divided between these three regions with the existence of the European Union (EU), the North American Free trade Agreement (NFTA) and The Association of Southeast Asian Nations (ASEAN). This divergent part of the world requires comprehensive realization to make sense of how they have developed throughout history. In particular, writing the history of Southeast Asia remains a challenge as it involves the understanding of ‘societies that often took quite different view of the past †¦(and) a region where the implications of that historical tradition may have a political significance’[1]. Clapham notes that it is even more challenging to analyse foreign policy making in Southeast Asia region[2]. The early 1970’s was a significant period for the states in this region as it was during this time that five countries decided to join together and define their position in the Cold War between two superpowers and claimed their neutrality. The fact that ASEAN has come up with such a policy is interesting to look at as it gives not only an insight of the driving forces of regionalism in Southeast Asia but also how these developing states saw themselves and formulate their foreign policy in the post-Cold War period. This paper aims to analyse ASEAN’s behaviour in order to access to what extent regionalism has changed since the end of Cold War in Southeast Asia. In that, regionalism would be conceived as ‘a state-led or states-led project designed to reorganize a particular regional space along defined economic and political lines’[3]. The discussion is divided into four parts. The first part discusses the useful theoretical insights of security community to explain why ASEAN states cooperate in the midst of new security challenge in the region. The second part identifies the diplomacy of ASEAN during the post-Cold War period. Given the confine of this paper, the discussion specifically examines the event of the Spratly Islands and the creation of ARF. In the concluding section, achievements and prospects for ASEAN will be addressed. The central argument that this paper advance is that regionalism in Southeast Asia has changed and the changes have been  driven and constrained by the security condition during the post-Cold War era where a regional power vacuum is found. ASEAN emerged from the Cold War as a regional organization in 1967. With the accession of Cambodia, it seemed to be fulfilling the aspirations of its founding fathers to expand membership to include all ten Southeast Asian countries. However, with the end of Cold War and the settlement of Cambodian conflict, ASEAN is facing a new challenge related to issues of security and stability in the post-Cold War regional environment[4]. According to the Bangkok Declaration of 1967, the goal of ASEAN is to ‘accelerate the economic growth, social progress and cultural development in the region; to safeguard the political and economic stability of the region against big power rivalry; and to serve as a forum for the resolution of intra-regional differences’[5]. The formation of ASEAN should be seen as a means of maintaining peace and stability by providing a forum for the discussion and resolution of regional issues relating to security. There are indeed a number of incidents to show that security issue is the major concern of ASEAN such as the call for a Zone of Peace, Freedom and Neutrality (ZOPFAN), the 1976 Treaty of Amity and Cooperation and ASEAN’s role in the Cambodian conflict in the 1980s. However, with the end of Cold War, ASEAN faced a new challenge to its goal when the security environment of South-east Asia was transformed by the change from the old bipolar Cold War security system to the new emerging multipolar system. The new power pattern in the region forced the ASEAN states to cooperate as they realized the security could be in danger if they do not collaborate to improve the situation. This kind of behaviour of the ASEAN states can be best explained by Deutsch’s discussion of security communities. This was especially evident in the study of regional integration and some scholars argued that the concept of security community provides the most useful framework to analyze ASEAN regionali sm. According to Deutsch, a security community is a group that has become integrated and accompanied by formal or informal institutions or practices in order to assure peaceful change among members of a group over a long period of time[6]. Essentially, members within the community retain their independence and sovereignty. The two attributes of such a community are marked by the absence of war and organized violence. To be more specific, as  Yalem notes, a regional security community is a group of states which have ‘renounced the use of force as a means of resolving intra-regional conflicts’[7]. Deutsch further adds that there should be no contingency planning or war-oriented resource mobilization against other members within a security community. This could be acted as an indicator of whether states have developed ‘dependable expectations of peaceful change’[8]. Furthermore, whether a security community has been achieved can actually ‘be tested operationally in terms of the absence or presence of significant organized preparations for was or larger-scale violence among its members’[9]. When applying the concept of security communities into the study of regionalism, it is import ant to make a distinction between security community and a security regime. Buzan defines security regime as ‘a group of states cooperate to manage their disputes and avoid war by seeking to mute the security dilemma both by their own actions and by their assumptions about the behaviour of others’[10]. Although this seems similar to the concept of security community, there is a major difference in that a security regime refers to a situation where the interests of the actors are both not wholly compatible and competitive. Thus, the resulting relationship is rather hostile and the use of force is hindered only by a balance of power[11]. In comparison, a security community is based ‘on a fundamental, unambiguous and long-term convergence of interests among the actors regarding the avoidance of war’[12]. In this context, ASEAN regionalism is more likely to be conceptualized as the process of building the security community rather than the latter. Although a security community seems to be constructed on the ground of interests and identities rather than the idea of common threat, recent literature sketched by Adler and Barnett stress that a security community can actually be triggered by common threat such as ‘cataclysmic events’[13]. As Adler puts it, the concept of a community is ‘the idea that actors can share values, norms, and symbols that provide a social identity, and engage in various interactions in myriad spheres that reflect long-term interests, diffuse reciprocity and trust, strikes fear’[14]. Furthermore, Hurrell attempts to suggest a series of approaches to study contemporary regionalism. He notes that cooperative arrangements in regional cooperation could serve a number of purposes ‘on the one hand, they can serve as a means of responding to external challenges and of coordinating regional positions  in international institutions or negotiating forums. On the other, they can be developed to secure welfare gains, to promote common values or to solve common problems arising from increased levels of regional interdependence. In the security field, for example, such cooperation can range from the stabilization of a regional balance of power, to the institutionalization of confidence -building measures, to the negotiation of a region-wide security regime.’[15] The concept of security community can be applied to explain the creation and the behaviour of ASEAN. During the time of the Cold War, great power rivalries between the Soviet Union and the US in the region has turned Southeast Asia into a battleground with the regional states being used by the opponents with the attempt to create blocs which support their positions or ideologies in the war. Simultaneously, many states in the region have been oppressed by external powers for centuries and not being treated as a respectable actor in the international agenda. Facing with the same hardship, therefore, they came together and create a region free from external interference. However, with the end of Cold War, the security order in this region is characterized by new factors of conflict and instability and ‘regional policy-makers have expressed misgivings about the strategic uncertainties and conflict-creation potential of a post-Cold War order at the regional level’[16]. Among the regional powers, China, Japan and India are generally being seen as the three leading contenders for influence[17]. For some, the involvement of US in the region as the balance of power is still desirable and the possibility of its withdrawal remains a major worry of the region’s stability[18]. In fact, there are a number of unsolved tensions in the region and most of them revolve around China’s strategic ambitions such as its claims for the Spartly Islands. In responding to the new challenge, the ASEAN states have to reconsider and adjust some of the assumptions and principles underlying ASEAN regionalism in order to contribute to regional security and order embedded in the 1992 Singapore Declaration. In order to examine in what ways the driving forces of regionalism in South-east Asia have changed since the end of the Cold War, it is essential to look at some case studies of ASEAN’s post-Cold War diplomacy: China’s claims for the Spratly Islands and ASEAN’s response Situated in the South China Sea, the Spratly Islands consists of islets and reefs with suspected deposits of oil and gas[19]. The disputes involve China, Taiwan, Vietnam, Philippines, Malaysia and Brunei. Many worried that the dispute will turn into a potential source of armed conflict involving ASEAN members particularly because ‘the likelihood of any agreement on the joint development of the islands involving all the claimants, as proposed by some regional policy-makers and analysts, has limited plausibility’[20]. In view of this, other ASEAN members initiated efforts to address the security issue which was seen as a destabilizing force in the region in the post-Cold War period. Finally in 1989, it was Indonesia alone launched the South China Sea Workshop (SCSW)[21] to promote peaceful settlement of the dispute by emphasizing the lessons of Cambodian conflict and the lessons from ASEAN regional c ooperation. Although the workshop has been extended to include China, Vietnam and Laos in 1991, there were no collective ASEAN position or action on the dispute. The irony lies on the fact that ‘the Spratly seminars are a unilateral Indonesian initiative, resulting from diplomacy not by ASEAN or even a group within ASEAN but by one member country’[22]. The regional community sense was missing in this incident particularly because Malaysia and the Philippines feared that multilateral forum could lessen their negotiating ability thus making bilateral settlements impossible. As a result, they were not willing to support ASEAN to settle the dispute involving other member states[23]. This indicates their determination to uphold national autonomy and also their perspective to view ASEAN only as a confidence-building forum rather than a regional community[24]. Consequently in 1992, China passed a Law on the Territorial Sea and the Contiguous Zone of the People’s Republic of China. The aim of this legislation is for China to formalize far-reaching claims in the South China Sea. The assertiveness of China caused doubt over the effectiveness of the previous launched workshops and made ASEAN members realized that China insisted on unilateral means to solve the problem. ASEAN responded to China’s claims with the ‘ASEAN Declaration on the South China Sea’ issued in the same year. The Declaration emphasized the need to ‘resolve all sovereignty and jurisdictional issues pertaining to the South China Sea by peaceful means  without resort to force’ and it urged all parties ‘to exercise constraint’[25]. It has been pointed out that ASEAN has claimed some success by placing the dispute on the agenda of the ASEAN Regional Forum (ARF) with the support of intense lobbying[26]. At the same time, ASEAN has been criticized for failing to negotiate codes of conduct in that China continued to carry on its bilateral agreement with Vietnam in 1993 and Philippines in 1995[27]. However, in a bigger picture, it made clear that all AS EAN members has developed a respect for the codes of conduct enshrined in the 1976 Treaty of Amity and Cooperation on issues relating to peaceful settlement of conflicts and the non-use of force. Evolution of the ASEAN Regional Forum (ARF) The ASEAN Summit of 1992 declared that ‘ASEAN shall seek avenues to engage Member States in new areas of cooperation in security matters’, therefore, the ASEAN Regional Forum (ARF) was established in 1993 which ‘serves as a multilateral consultative forum aimed at promoting preventive diplomacy and confidence building among the states in the Asia-Pacific region’[28]. Through the ARF, ASEAN hoped to create regional order based on its own norms as well as the new norm of inclusiveness which is essential to cooperative security[29]. In this content, the ARF provided a test of ASEAN’s norms as the membership of ARF included all the major powers of the international system whereby the regional order in this region would also base on the inclusive approach meaning that the major powers would engage in the management of regional order. In 1995, the Philippines discovered the incident of Mischief Reef by China while ASEAN responded by issuing a joint statement criticizing China[30]. It seems this stand of ASEAN fulfils the idea of community, however, it is only a partial fulfillment due to the fact that the ASEAN members have different interpretations of the conflict. ASEAN consensus is always revolved around the norms of peaceful settlement of conflict which is being seen as the guarantee for stability. However, they did not identify with the position of the Philippines, for instance, Thailand considered the dispute as bilateral and not a dispute between ASEAN and China. Again, the event actually put a test on the ASEAN member’s ability to come up with a collective position. As Malik comments on the future of the Southeast Asia regionalism, he points out that to maintain  peace in the region, it is ‘not only founded on the stability of a balance but is sourced in a sense of shared aspirations and common destiny’[31]. In view of this, the lack of consensus among ASEAN member states indicated their unwillingness to demand standards of behaviour from China which only reinforced the ASEAN’s partial fulfillment as a community. In general, the post-Cold War period has posed unleashing of conflicts in the Asia Pacific region which were effectively suppressed during the colonial era and the subsequent period of superpower rivalry[32]. With the end of bipolarity, there is a greater potential of conflict. This paper has examined ASEAN’s behaviour in security affairs during the post-Cold War ear with the objective of assessing the validity of the idea of community. Many scholars have widely acknowledged ASEAN’s potential to become a regional security community from both within and outside the region. Snitwongse notes that although ASEAN may not be able to fully achieve self-reliance, its most striking achievement has been community building[33]. Simon claims that ASEAN is perhaps a security community in which no member would consider the use of force against each other to settle disputes[34]. In the aftermath of the end of Cold War, the absence of war among the ASEAN members is indeed being recognized by many as a great achievement. Based on the discussion of this paper, it has proved that ASEAN has developed some of the attributes of what Adler and Barnett call it as a ‘nascent security community’ where a number of triggering mechanisms including threat perceptions, shared identity and organizational emulation are present. After three decades of progress in promoting peaceful intra-regional order, ASEAN faced its greatest challenge since the end of Cold War as the current regional security environment remains in a state of uncertainty. Nonetheless, the prospect of a regional power vacuum implies the possibility of ASEAN’s further progress while the question remains whether ASEAN itself can fill the security gap by mobilizing its collective diplomatic and political resources. Bibliography Acharya, A., A New Regional Order In South-East Asia: ASEAN in the Post-Cold War Era, International Institute for Strategic Studies, Adelphi Paper 279, London, 1993 Acharya, A., Constructing a Security Community in Southeast Asia: ASEAN and the problem of regional order, London, 2001 Adler, E Barnett, M., ‘A framework for the study of security communities’, in Adler, E. Barnett, M (eds.) Security Communities, Cambridge, 1998 ASEAN Secretariat, ASEAN: An Overview, Jakarta, 1995 Buszynski, L., ‘Declining Superpowers: The Impact on ASEAN’, Pacific Review, 3/3, 1990 Buzan, B., People, States and Fear: An Agenda for International Security Studies in the Post-Cold War Era, New York, 1991 Catley, B. Keliat, M., Spratlys: The Dispute in the South China Sea, Aldershot, 1997 Deutsch, K.W., ‘Security Communities’, in Rosenau, J (ed.) International Politics and Foreign Policy, New York, 1961 Dewitt, D.B., ‘Common, Comprehensive and Cooperative Security’, Pacific Review, 7/1, 1994 Haacke, J., ‘Seeking Influence: China’s Diplomacy Toward ASEAN After the Asian Crisis’, Asian Perspective, 26/4, 2002 Hill, C., ‘Theories of Foreign Policy Making for the Developing Countries’, in Clapham, C. (ed.) Foreign Policy Making in Developing States: A Comparative Approach, Farnborough, 1977 Hurell, A., ‘Explaining the Resurgence of Regionalism in World Politics’, Review of International Studies, 21/4, 1995 Leifer, M., The ASEAN Regional Forum, Adelphi Paper 302, London, 1996 Payne, A. Gamble A., Regionalism and World Order, London, 1996 Simon, S., ‘The Regionalization of Defence in Southeast Asia’, Pacific Review, 5/2, 1992 Snitwongse, K., ‘Meeting the Challenges of Changing Southeast Asia’, in Scalapino, R., Sato, S. Han, S.J. (eds.) Regional Dynamics: Security, Political and Economic Issues in the Asia Pacific Region, Jakarta, 1990 Tarling, N., Southeast Asia: A Modern History, Oxford, 2001 Tow, W.T., Asia-Pacific Strategic Relations: Seeking Convergent Security, New York, 2001 Whiting, A.S., ‘ASEAN Eyes China: The Security Dimension’, Asian Survey, 37/4, 1997 Yalem, R.J., ‘Regional Security Communities’, in Keeton, G.W. Scharzenberger, G. (eds.) The Yearbook of International Affairs, London, 1979

Global Migration: Analysis of Stephen Castles (2004)

Global Migration: Analysis of Stephen Castles (2004) Do you agree with Stephen Castles (2004) that migration policies fail? If so, why? If not, why not? Introduction Migration is one of the most important issues in international politics in 21st century. In 2013, there were about 232 million people-3.2 percent of migrants in the world and it has been increasing since 1990 with 154million to 175million until 2000.[1] People cross borders to have better opportunities, to escape poverty and have a better life for their families. Other reasons might be civil wars, conflicts or geographical problems caused by environmental degradation.[2] However, historically, the characteristic of migration began to change since sixteenth century when the European countries started to expand. Moreover form nineteenth century until the First World War, there was a massive movement from European countries to North America.[3] In addition, the number of migrants has been dramatically increasing after 1945. Meanwhile, in Britain, Western Europe, Australia and in North America the political concern about unwanted migrants and migration control issue have become parts of as ‘high politics’ because migration problems were affecting relations between states in 1960s and 1970s.[4] Especially, in 1980s and 1990s there were intensive efforts in controlling migration in many developed countries and they were trying to establish multilateral or supranational regulation system on migration.[5] However, despite these efforts to control migration, due to the increasing number of asylum seekers especially in Western Europe and Australia have built a public perception that migration policies have tendencies to fail.[6] Moreover, in the United States, the number of illegal migrants has been continuously increasing since 1960s and there are about 11millinion who are illegally living in the US today.[7] Then it would be important to question how migration policies work in the international politics today. Stephen Castles argues it is important to examine the elements that drive such migration processes. According to Castles there are about three main reasons that drive migration policy failure; factors arising from the social dynamics of the migratory process, globalization, and North-South relationships and factors within political systems.[8] The purpose of this essay is to evaluate Castles arguments on why migration policies fail. It will first start with explaining Castles key arguments on why migration policies fail, and evaluating his view on policy â€Å"failure†. It will then criticise Castles argument by using Gary Freeman’s argument on immigration politics in liberal democratic countries. Even though Freeman’s argument of migration polices in liberal democratic states is more applicable than Castles argument it will conclude by criticising both Castles and Freemans’ conceptual frameworks on migration policies. Factors Unmake Migration Policy One of the dominant approaches in forming migration policies until these days is neoclassical theory. It has had played important role in forming migration policies and it is indeed important role in migration studies.[9] This theory is focuses on why individuals migrate from one country to another by using comparison of the relative costs and benefits of remaining home or moving.[10] The key assumptions of neoclassical theory is that potential migrants have good knowledge of wage level and job opportunities in destination countries and that economic factor are the most important reasons for potential migrants.[11] It is also often defined as push-pull factors. Push-factors are economic, political hardships in most poor states and developing countries, and pull-factors include comparative benefits in developed countries such as political freedoms, better economic and employment opportunities.[12] The theory sees migrants as market-players â€Å"who have all information for their opt ions and freedom to make rational choices.†[13] Such assumption of the theory however have been criticised that it does not provide proper evidence to explain or prove actual migration movements today and also predicting migration movement for the future. Stephen Castles argues that neoclassical approach to migration enables to achieve appropriate migration policies because it ignores historical experience of migration movements.[14]According to Castles, there are mainly three reasons that fail migration policies today. Castles argues that it is important to understand historical experiences when setting immigration policies because it gives a better understanding to analyse the migration issues.[15] Castles provides a good example how guest workers policy failed in Germany in 1970s. At that time, policy makers recruited guest workers based on temporary residence principles that were formed when they were setting policies for guest workers. Even though employment opportunity declined, those unwanted guest workers never returned to their countries, but rather, brought in their families and eventually ended up staying for the long period and became as minority in Germany.[16] Castles insight is that once migration processes start they will continue and expand as an ongoing social process. He argues that families and their networks play crucial role in affecting potential migration to make a decision to migrate to destination countries. He argues that all migrants are not just individuals who react to market but social beings who are trying to seek for better outcomes for their lives by actively and continuously building migration processes. Moreover, Castles argues that there are structural dependencies in both sending and receiving states. In many developing countries there are tendencies to support encourage people to move to other states in order to reduce unemployment and in receiving countries there are structural tendencies that they need low-skilled labours in order to fulfil jobs that many local not willing to do.[17] Other factor that unmakes migration policy in Castles words is globalization and the division of North and South. Especially, Castl es emphases that globalization and recent North-South relations play important role in understanding international migration flow today. The number of migrants in North has been increasing and it is mainly Castles says because of the huge gap of inequality between North and South. Migration policies will always fail if they properly address reasons and patterns of economic and force migration movement of global inequality.[18] Moreover, Castles insight is that globalization has an inherent structure that widens the gap between and North and South and cultural and technological mean of overcoming this gap. Moreover, because of national logic inherence especially in European Countries, transnational networks would undermine migration control.[19] The last factor that causes policy failure according to Castles is political system. Migration policy process and transnational networks should be related to an analysis how migration policies formed in states and supranational bodies includi ng examining interests, how they are articulated and how political system functions because this is where most policy failure or as he terms â€Å"unintended consequences of policy† could be explained.[20] In addition, Castles says that most migration policies have tendencies to form for short-term for electoral periods and that it should be changed into long-term as migration is a long-term process. In addition, a huge gap of wealth and and power in the emerging global order mean that not all citizens are equal and this might be the basis of a new system of global economic stratification.[21] In Castles argues that â€Å"migration is all about regulating North-south relationships and maintaining inequality.† He argues that migration control will be successful when the gap of inequality will be reduced in the future.[22] Given the Castles three main perspectives on migration failure above, it shows that he focuses on more structural change of social process and on inevitable circumstances caused by those social changes and globalization that produces gap and inequality of North-South. It could be said that Castles argument is broad and general, and as he defined it as a normative sense. His definition â€Å"failure† of migration policies seems to be more â€Å"unintended failure† that caused by those factors noted above. His view on inequality of North-South that driven by globalization seems to have quite sceptical view on liberal ideology and on those receiving liberal states (North) which he believes is one of the main factors to make people to migrate to other countries today. In this sense, Castles argument on inequality of North-South does not give much answer to a question why migration policies fail. His argument is too vague, broad and general that it fails in terms of giving s pecific and persuasive explanation on migration failure. What he argues about policy failure is rather inherent and natural phenomena caused by inequality than more realistic. It is true that the number of migrants from South moving to North is the fastest growing looking at migration trends today as Castles argued.[23] Then it leads to an important question how immigration politics and policies might function in liberal democratic countries. Gap Hypothesis of Migration Policy The term gap hypothesis is when implementations of immigration control policies have different outcomes as they were made in the first place and such gap between stated policies and their results are growing wider.[24] One of the most notable arguments of gap hypothesis is Gary Freeman arguments on how migration policies work in liberal democratic states. Freeman’s perspective is focused on more domestic structure of migration countries.[25] According to Freeman in liberal democratic countries the number of migrants has been continuously growing despite of public negative opinion on migrants. He says that it is because in most liberal democracies immigration policies are never reflected by general public they are ignored and information on migration is quite poorly articulated.[26] It leads to an interesting question who, then distributes and influences in forming migration policy in those countries.[27] According to Freeman there are three factors that affect policy making pr ocedure in liberal democratic countries-individual voters, organized group and state actors. He suggests that in order to have a better understanding on what forces migration polices it is important to understand how public officials interact with organized groups during elections because in democratic states as he says, organized groups have power to control politics of immigration.[28] Organized opinion is more applicable because it reflects the distribution on costs and benefits of immigration and they have much more impact than general public because in politics vote-maximizers find it in their electoral interest to fulfil it.[29] Freeman defines it as â€Å"client-politics†. In client politics, particular or well organized groups have strong interests in working with officials who have responsibilities in making migration policies. Most active and influential actors and beneficiaries are employers who are dependent on unskilled workforce, businesses and ethnic groups are a constituency with important resources that can advocate their interest.[30] Others, who have to bear their costs, do not have such position to influence policy makers and general public who have to compete with jobs, housing, school and government services have difficulties to solve such problems, and face difficulties in influencing immigration policies.[31] Such environment of policy making process in liberal democratic countries leads to a structure where migration clients can actually influence migration policy making process and where immigration policies are influenced by groups who actually benefit from them. Freeman’s argument on how client politics works in liberal democratic is certainly more applicable than Castles view, because it focuses on how migration policies actually function in liberal democratic states. Freeman argues that migration policy making process is influenced by migration politics which involves particular actors distribute in making. Such client politics model in liberal democratic countries shows why immigration policies tendencies of different outcomes. Even though Freeman’s model of client politics more acceptable, still there is a lack of providing clearer framework in order to explain on migration issues today. It is more bias of those classical migrant societies such as United States, Canada and Australia. This also leaves quite sceptical view whether Freeman’s conceptual framework will always work for other emerging migrant countries in the future. Freeman’s insight is that new emerging migration states will follow those liberal democratic states when forming migration policies because migration policy making process and structure of liberal democratic countries. However, Freeman does not pay much attention to asylum seeker and its policies in those liberal democratic states. According to James Hampshire, in order to explain asylum seekers and why states receive them is more a complicated issue because there will be other actors and organizations who are going to be involved.[32] It is then, hard to apply F reeman’s argument of migrant politics. According to United Nations High Commission for Refugees asylum trends report 2012, the United States, France, United Kingdom, Germany and Sweden were the top five receiving states, together accounting for more than 57% of all new asylum claims submitted in 44 industrialized countries.[33] The overall numbers of asylum seekers were about 274,200 in 2012. It clearly shows that Freeman’s framework of does not provide clear explanation of asylum seekers and its policies in migration politics either. Conclusion Stephen Castles argument on why migration policies fail gives a good explanation on how migration is processed and how has been historically changing. He argues that migration should be perceived as a social process that has inherence of changing continuously once migration process starts. Castles argues how globalization and division of North-South affects contemporary migration process, and how the gap of inequality between North-South continuously widens. Migration policy failure might be unintended but because of political system within receiving countries. The problem with Castles argument is that it could be too broad and general to analyse migration policy failure in receiving countries. Freeman’s client politics seems to be more applicable in terms of explaining migration politics, policy failure in liberal democratic states and also in terms of how organized groups are influential and involved in policy making process in those countries. However, Freeman’s argument framework of immigration politics is also problematic because he fails explaining asylum seeker policies which are quite controversial issues these days. Moreover, as noted above, there is quite huge number of asylum seekers and liberal democratic countries are the top five receiving states in the world. Both Castles and Freeman’s argument provide some perusable explanation of migration policies, however, both of them fail in terms of providing clear explanation of complex issues of migration policies today. There are other scholars who have different perspective on how migration politics, however, due to the limits of this essay it was heavily focused on Castles and Freeman view on how migration politics work and why immigration policies fail. Bibliography Castles, S Miller, M (2009) The Age of Migration: International Population Movements in the Modern World, Palgrave Macmillan Castles, S (2004) ‘The Factors That Make and Unmake Migration Policies’, International Migration Review, Vol. 38, p.852-884 Castles, S (2004) ‘Why Migration Policies Fail’, Ethnic and Racial Studies, vol.27, pp. 205-227 Cornelius, W. A. (Ed.) (2004) Controlling Immigration: A Global Perspective, Stanford University Press, Freeman, G (1995) ‘Modes of Immigration Policies in Liberal Democratic States’, International Migration Review, vol.29, pp.881-901 Hampshire, J (2008) Disembedding Liberalism?: from Givens, T., Leal, D. L. (Eds.), Immigration Policy and Security: US, European, and Commonwealth Perspectives. Routledge Pew Research ‘U.S. Unauthorized Immigration Population Trends, 1990-2012’: (http://www.pewhispanic.org/2013/09/23/unauthorized-trends/#All) (accessed on 23.03.14) Portes, A Borocz, J (1989) ‘Contemporary Immigration: Theoretical Perspectives on Its Determinants and Modes of Incorporation’, International Migration Review, vol. 23, pp.606-630 United Nations, Trends in International Migrant Stock: (http://esa.un.org/unmigration/wallchart2013.htm) (accessed on 23.0314) UNCHR ‘Asylum Trends 2012: Levels and Trends in Industrialized Countries’, (http://www.tagesschau.de/ausland/unhcr108.pdf) (accessed on 25.03.14) 1 [1] United Nations, Trends in International Migrant Stock: (http://esa.un.org/unmigration/wallchart2013.htm) (accessed on 23.0314) [2] S. Castles M. Miller (2009) The Age of Migration :International Population Movements in the Modern World, Palgrave Macmillan, p.2 [3] S. Castles M. Miller (2009) p.3 [4] S. Castles(2004) ‘The Factors That Make and Unmake Migration Policies’, International Migration Review, Vol. 38, p.856-857 [5] S. Castles(2004) p.857 [6] S. Castles(2004) p.857 [7] Pew Research ‘U.S. Unauthorized Immigration Population Trends, 1990-2012’: (http://www.pewhispanic.org/2013/09/23/unauthorized-trends/#All) (accessed on 23.03.14) [8] S. Castles(2004)‘Why Migration Policies Fail’, Ethnic and Racial Studies, vol.27, p.208 [9] S. Castles M. Miller (2009) pp.21-22 [10] S. Castles M. Miller (2009) pp.21-22 [11] S. Castles M. Miller (2009) pp.21-22 [12] A. Portes J.Borocz, (1989) ‘Contemporary Immigration: Theoretical Perspectives on Its Determinants and Modes of Incorporation’, International Migration Review, vol. 23, p.607 [13] S. Castles M. Miller (2009) p.23 [14] S. Castles(2004) p.208 [15] S. Castles(2004)‘Why Migration Policies Fail’, Ethnic and Racial Studies, vol.27, p.208-209 [16] S. Castles (2004) p.208, Cornelius, W. A. (Ed.) (2004) Controlling Immigration: A Global Perspective, Stanford University Press, pp.225-230 [17] S. Castles (2004) ‘The Factors That Make and Unmake Migration Policies’, International Migration Review, vol. 38, pp.860-861 [18] S. Castles(2004) p.223 [19] S. Castles(2004) pp. 210-212 [20] S. Castles(2004) p.223 [21] S. Castles(2004) p.223 [22] S. Castles(2004) pp. 212-223 [23] S. Castles(2004) p.210 [24] Cornelius, W. A. (Ed.) (2004) pp.4-5 [25] J. Hampshire (2008) Disembedding Liberalism?: from Givens, T., Leal, D. L. (Eds.), Immigration Policy and Security: US, European, and Commonwealth Perspectives. Routledge, pp.110-111 [26] G. Freeman(1995) ‘Modes of Immigration Policies in Liberal Democratic States’, International Migration Review, vol.29, pp.882-883 [27] G. Freeman(1995) p.883 [28] G. Freeman(1995) p.885 [29] G. Freeman(1995) p.886 [30] J. Hampshire (2008) p.112 [31] G. Freeman(1995) p.885 [32] J. Hampshire (2008) pp.112-113 [33] UNCHR ‘Asylum Trends 2012: Levels and Trends in Industrialized Countries’ (http://www.tagesschau.de/ausland/unhcr108.pdf) (accessed on 25.03.14) Roy Lichtenstein: Art Style Analysis Roy Lichtenstein: Art Style Analysis A work is created when it is prepared over a period of time, the portion of it that has been fixed at any particular time constitutes the work as of that time, and where the work has been prepared in different versions, each version constitutes a separate. (copyright.gov). A derivative work is a work based upon one or more preexisting works art reproduction in which a work may be recast, transformed, or adapted or other modifications, which, as a whole, represent an original work of authorship, is a derivative work. (copyright.gov). Looking at the many pieces of Roy Lichtensteins art and researching the terms created and derivative, he is seen to be controversial because many people consider him to be a copy cat artist. At the time Lichtenstein was producing his prints in question there were copyright laws in effect but it seems that they were never put into action. The Boston Globe produced a story about Lichtenstein titled Roy Lichtenstein Creator or Copy Cat? Deconstructing Roy Li chtenstein  © 2000 David Barsaolu MFA. That article is not the first of its kind; the first article was produced January 31, 1964 by Life magazine titled, Is He the Worst Artist in America? After reading these articles and looking at the prints I noticed that they do have a very close resemblance to what the United States copy right laws prohibit. I happen to think not but I am sure that as there are as many admires of his art and talent as there are probably just as many who disagree with my opinion. I find it quite intriguing that not one of the artists has sued Mr. Lichtenstein for monetary reimbursement or even document to settle out of court. Maybe at that time there was some sort of loop holes for creative art that kept copyright laws at bay. Whatever the reason Roy has become very well known and made a great living with his art. The 1940s were the beginning of Lichtensteins career as an artist with is first drawing class in 1941 at Ohio State University prior to that he graduated from Franklin, then studied anatomical drawing at the Art Students League and participated in a few exhibitions, then he was drafted in to the U.S. Army in 1943 and sketched some works of soldiers and landscapes. His father becomes ill and dies January of 1946 dies. Roy is discharged from the Army late January. Lichtenstein spends theses 10 years getting formal training and taking part in many exhibitions. June 12, 1949 Roy marries Isabel Wilson. The 1950 was quite a year for getting established and becoming a known artist for Roy, he held many jobs from 1951-1957 some of them lasting only a few months, and his first son is born in 1954. Roy continues to be seen at exhibitions but at more popular venues with better known artists. In 1956 Roy creates his first photo pop work by lithograph Ten Dollar Bill and in March his second son i s born. In 1957 Roy begins to use abstract expression style in his paintings familiar work is Donald Duck. Abstract paintings are shown for the first time in June 1959. January 1961 he exhibits abstract paintings made with a torn bed sheet by applying paint to them. Then later that summer Look Mickey is the first of a panel from a comic strip that is pained with Benday dots made from a dog brush dipped in paint, you can see he also uses his first balloon dialogue. Roy then creates his first consumer paintings for advertisers, tries new techniques tondo painting, diptych painting, and blue with white to duplicate reproductions. 1961 proved to be a great year in October Roy received a $400.00 a month stipend from the Leo Castelli Gallery and has a trial separation from his wife. In 1962 he begins to use turpentine soluble acrylic paint but did not stray away from oil paint for the simulated Benday dots. Early summer of 1962 Roys pen drawings are shown for the first time and his consum er goods and comic strip art is shown early fall on the west coast in a gallery. In 1963 Roy pained his first large scale work and it was commissioned by Philip Johnson to create a mural, for the New York State Pavilion at the 1964 Worlds Fair in Flushing Meadows, New York. Roys first European exhibition was later that summer. Roy divorces his wife in 1965 and she take custody of the kids he then creates a series of ceramic heads with co artist Hui Ka Kwong, experiments with modern motif and that autumn stops working with ceramics. In 1966 Roy stops putting words on his canvas, in April Roy illustrates the cover of Newsweek magazine the entire edition is devoted to POP Art, and in the autumn 1967 he collaborates to create a series of sculptures made of brass, tinted glass, marble and other materials. In 1968 he creates is first repeated design modular paintings and stretcher frame paintings, Time magazine cover features Kennedy painting and a Rendering of a Gun at the end of the yea r he married Dorothy Herzka. In Osaka, Japan seascape films are shown in 1970 that Roy filmed and he sold painting #6 for $75,000.00 the highest paid for work of art at that time for any living artist. In 1971 Mirrors was shown publicly, his films of seascapes were shown, and in ducted in to the American Academy of Arts and Science in Boston.1973 trompe-loeil and Cubist Still Lifes are used with faux wood grain pattern for the first time, 1974 begins influenced work by Italian Futurism, and entablatures series using metallic colors mixing sand with paint to highlight surface texture. 1975 starts a series influenced by Purists Artists, 1976 paints Office Still Lifes, Completes Entablature Paintings, creates many self-portraits in Futurist style, and Warhol creates a silkscreen Lichtenstein. 1977 Roy starts a series based on Surrealists artists, Skowhegan Medal for Painting is awarded, and BMW commissions Roy to design outside of race car later driven in the year at Le Mans. In 1980 R oy is awarded honorary Doctorate of Fine Arts from Southampton College in New York and in 1980 paintings and sculpture and from 1970s and 80s are touring America, Europe and Japan and 1989 his painting Torpedo.Los! sold for 5.5 million joining two other living artists whose work brings in as much. In 1990 Roy begins and Interior series painted with sponges that are shown in 1991, commissioned in 1992 for a 64 foot high sculpture for the Summer Olympics in Barcelona, Spain. In 1993 Roy contributes a cover image for Fredrick Tutens book, creates two giant pieces of art, Grrrrrrrrrr! appears on the front of ARTnews, and begins a series of nude female works. April 30, 1997 the last interview ever given by Roy, Singapore Brushstroke is the last constructed artwork installed, and September 29, Roy Lichtenstein dies. I chose three pieces of work from three different time periods in Roys life as a focus. Each piece is from a period that is important how he creates his work and how he develops his style. Washington Crossing the Delaware 1 is oil on canvas 26*32 in 1951, is a form of abstract expressionist and is painted very child like. George Washings is what catches your eye at the front of the boat. All the lines are simple and the people are drawn simple and the colors are dark. The BMW 320i that was designed for the Le Mans 24-hour race in 1977 was clearly a car that had already seen what was on the road ahead by looking at the sun shining and the stretches of road on it. You see his style of the comic strip on it with the long lines suggesting super speed and his famous Benday dots on the design. Last I chose the Barcelona Head 1992 as the last to show that no matter what the media he uses and what he does that since he has developed his style he continues with consistency. The sculpture was was done in the spirit of the Catalan architect Antonio Gaudi and placed on the rebuilt water front. What I have not touched on is that Roy is considered controversial because many of his works of art are out right copy cats and that he was never accused by the original artist but was later confronted by articles about his work. I dont have a opinion about this and not much to say on the matter but it was his early practice to copy Picassos work also. I perceive it of his style and I do know that what he has created on his own is very original and wonderful to admire and pleasing to the eye at least for me Sources used Roy Lichtenstein Creator or Copy Cat? Deconstructing Roy Lichtenstein. David Barsaolu MFA. 2000. January 28, 2010. http://www.flickr.com/photos/deconstructingroylichtenstein/395941200/. www.HYPERLINK http://www.copyright.gov/title17. January 28copyright.govHYPERLINK http://www.copyright.gov/title17. January 28/title17. January 28, 2010. http://www.image-duplicator.com/main.php?decade=80. January 29, 2010. Lawrence, Alloway, Roy Lichtenstein, Modern Master Series Vol I, Cross River Press LTD, 1983.

The Contributions of Catherine II (Catherine the Great), Empress of Rus

The Contributions of Catherine II (Catherine the Great), Empress of Russia Catherine II, or Catherine the Great, empress of Russia (1762-96), did much to transform Russia into a modern country. Originally named Sophie Fredericke Augusta, she was born in Stettin (now Szczecin, Poland), on May 2, 1729, the daughter of the German prince of Anhalt-Zerbst. At the age of 15 she went to Russia to become the wife of Peter, nephew and heir of Empress ELIZABETH. Elizabeth died on Dec. 25, 1761, and Catherine's husband succeeded as PETER III. The new ruler soon made himself unpopular, especially with certain army officers. Led by Aleksei ORLOV (whose brother Grigori was Catherine's lover), the officers staged a coup in June 1762. Peter was deposed (and subsequently murdered), and Catherine became absolute ruler of the largest European empire, whose language she never learned to speak correctly and without accent. At the age of 33, Catherine was not only a handsome woman (whose numerous love affairs dominate the popular accounts of her life), but also unusually well read and deeply involved in the cultural trends of her age. She was a tireless worker and knew how to select capable assistants--for example, Nikita PANIN in foreign affairs, Aleksandr SUVOROV in the military, and Grigory POTEMKIN in administration. Imbued with the ideas of the Enlightenment, Catherine aimed at completing the job started by Peter I-- westernizing Russia--but she had different methods. Unlike Peter, she did not forcibly conscript society into the service of the state, but rather encouraged individual initiative in pursuit of self-interest. She succeeded to a degree with the upper classes, but did nothing for the overwhelm... ...re of the Black Sea. The fertile lands of the Ukraine were also opened for settlement and soon became the granary of Europe. Catherine also participated in the partitions of Poland (1772, 1792, and 1795), bringing a large part of that country under Russian rule. By the time of Catherine's death (Nov. 17, 1796), modern Russian society was organized and its culture had struck firm roots. Russia was also playing a determining role in world affairs. Bibliography: Alexander, John T., Catherine the Great: Life and Legend (1989); Cronin, Vincent, Catherine, Empress of All the Russians (1978); Grey, Ian, Catherine the Great (1961; repr. 1975); Maroger, Dominique, ed., Memoirs of Catherine the Great, trans. by M. Budberg (1961); Oldenbourg, Zoe, Catherine the Great, trans. by Anne Carter (1965); Raeff, Marc, ed., Catherine the Great: A Profile (1972).

George Orwells Nineteen Eighty-Four 1984 Essay -- 1984 by George Orw

The book 1984 by George Orwell is merely a warning of what could happen to a society in the future after many years of decline. In the nineteen fifties it was thought of as a prophecy. Many people actually thought that George Orwell was a madman for predicting all of these events in this book to happen in the year 1984.   Ã‚  Ã‚  Ã‚  Ã‚   The story takes place in Oceania that is as a big country where there are smaller parts to it, like London where the main character Winston Smith lives. London is the former capital of the former country England. Obviously the story takes place in the year 1984. There are three classes living in Oceania: the Inner Party, the Outer Party, and the Proles. The Inner Party makes up about only two percent of the population. The Inner Party is the ruling party. The Outer Party makes up of about fifteen percent of the population. All of the daily administration is handled by the Outer Party. The Outer Party is described as small, powerless, and indispensable. It is the equivalent of a middle class. The Inner party selects a small number of the Outer party to join the Inner Party. Then there are the Proles who make up the rest of the population.   Ã‚  Ã‚  Ã‚  Ã‚  The Government in Oceania is divided into four gigantic Ministries: The Ministry of Truth, The Ministry of Peace, The Ministry of Love, and The Ministry of Plenty. The Ministry of Truth controls the news, entertainment, education, and the fine arts. The Ministry of Peace controls all of the concerns of war. Th...

Computer Networks :: Technology, Network Resources

Computer networks like internet necessitate network resources, i.e. bandwidth, buffer spaces, etc in order to accommodate the arriving packets at router buffers [25]. When the arriving packets cannot be accommodated due to lack of network resources, this indicates occurring congestion at router buffers of networks [21]. Congestion can deteriorate a network performance [22, 25] through growing the packet loss probability due to overflow as well as the mean waiting time for packets in the queueing network. In addition, congestion may reduce the throughput and increase the packet dropping probability precedes the router buffers have overflowed. Congestion can also generate unmaintained average queue length ( ), and this may lead to build up the contents of router buffers, and thus many arriving packets may drop or lose at the router buffers. Many researchers have proposed methods with aim to control congestion at router buffers of networks [1, 2, 4, 5, 8, 14, 15, 16], i.e. AQM methods [1, 2, 4, 5, 6, 7, 8, 13, 14, 15, 16]. Each AQM is proposed as a congestion control method that identifies congestion at router buffers in an early stage, which means before the router buffers have overflowed. The most known AQM method is RED [14], Gentle RED [16], the Adaptive GRED [2], Adaptive RED [15], Random Early Marking (REM) [7], Dynamic Random Early Drop (DRED) [8] and some discrete-time queue analytical models [1, 4, 5, 6] which were constructed depending on some of AQM techniques. For example, DRED analytical models which they constructed by analysing two queue nodes [5] and three queue nodes [1] based on DRED and using discrete-time queues mechanism [26]. GRED analytical model [4] and BLUE analytical model [6] were constructed depending on GRED and BLUE, respectively and utilising discrete-time queues mechanism. As mentioned previously, RED was proposed as a congestion control method, but RED can degrade the network’s performance due to the following causes: 1) abruptly RED can increase its arrival rate aggressively, thus the RED’s router buffers may overflow. Therefore, every arriving packet will lose. 2) At a particular time, the RED’s congestion measure ( ) value may be below the value of minimum threshold position at the router buffer ( ). This indicates no packet can be dropped. However, for a short time the arrival rate increases and making the router buffer overflowing. Nonetheless, the value increases but still smaller than the value of .

A Good Man Is Hard to Find – Reflection Paper

Character as Reflection in O’Connor’s, â€Å"A Good Man is Hard to Find† In O’Connor’s â€Å"A Good Man is Hard to Find,† the grandmother is faced with her own moral beliefs. Throughout the story, she proves to be self center and hypocritical. Although her family wants to go to Florida for vacation, she tries to persuade them to go to Tennessee because she wants to see her â€Å"connections. † She uses scare tactics and guilt as tools. Appearances are also important to her, she believes she is judged by her appearance and she judges other by theirs.She dresses well so others will know she â€Å"is a lady. † She presents herself as a good, Christian woman, but as the plot unfolds, her true colors are exposed. When she is confronted with the Misfit, her only concern is herself. For instance, when her family is taken into the woods to be killed, she tells the Misfit that he is â€Å"a good man† and because she is a lady, he wouldn’t shoot her. Also, trying to save herself, she frequently tells him he should pray. Ironically, she doesn’t pray for herself. Similar essay: Reflection Paper Martial LawInstead, The Misfit seems to question the existence of God. He doesn’t admit to his crimes and, therefore, doesn’t feel he should be punished for them. He states he doesn’t remember doing them and this is the reason he now signs his name, for proof. Similarly, the grandmother doesn’t take responsibility for her actions. She doesn’t say she is sorry for placing the family in this situation. As she continues to discuss The Misfits salvation, her own faith is shaken and she is forced to question her own beliefs.She questions whether Jesus raised the dead. The Misfit states that if he had seen Jesus raise people from the dead, his life would be different. This is a pivotal moment for the two. They make a connection and the grandmother realizes they are more alike than she thought, neither is truly good and both are misfits. Connor Flannery. â€Å"A Good Man is Hard to Find† Short Fiction Classic and Cont emporary. Sixth ed. Pearson Prentice Hall X. J. Kennedy. Dana Gioia. Longman, New York 2000. 330-346.

Philosophies & Democracy Essay

Democracy and capitalism gave way to concentration of wealth amongst a small group of people. Private entrepreneurship got a boost due to capitalism. Given this scenario, many private entrepreneurs rose to build their industrial empires. There are many examples, where, the starting point of a given business was zero, and it rose to become a leading international business house. Increase in business, resulted in exaggerated accumulation of wealth in the hands of a few, and that was the time, when these new class of rich entrepreneurs, gave a thought to the society, in which they have been operating, and which has supported their enterprise in its rise. Carnegie Melon, at the beginning of industrial revolution, and Bill Gates, at the end of the twentieth century, are two solid examples of business rise from zero to international giants. Both of them, spent their full life, in amassing wealth, and as they grew, they started framing corporate philosophies, which put society at the focus of their activities. While they applied the rule of ‘everything is fair in business’, they turned towards society at the fag end of their lives. Corporate philosophies, by and large have nothing new to say, except that they work for the society, and they care for their customers. All corporate philosophies are concentrated around these central themes, in different words and sentences. Often, it is proved that corporate philosophies are not as sweet as they sound. When it comes to business, these philosophies are sacrificed, partially or fully. Was only genuine software skill responsible for the stupendous rise of Bill Gates and Microsoft? Of course no. There is in fact, considerable shrewdness going into the rise of Microsoft. In fact, corporate houses, as they grow, turn their attention towards betterment of society, in one or the other way. There are numerous examples to prove this, in the time gap between Carnegie Melon and Bill Gates. However, they are targeted at multiplication of business. An average American fully understands the implications of these corporate philosophies, and their implied meanings. For example, when cyber attacks started assuming alarming proportions, Bill Gates ordered a change in their corporate philosophy. It implied change in the approach of all software development. Now, instead of adding new features to the software, the focus was to be laid on protection of the software, because, Bill Gates argued, â€Å"In the past, we’ve made our software and services more compelling for users by adding new features and functionality, and by making our platform richly extensible . . . but all those great features won’t matter unless customers trust our software,† wrote Gates. â€Å"So now, when we face a choice between adding features and resolving security issues, we need to choose security. † ( Trustworthy computing, para 2) â€Å"Some of Microsoft’s perennial critics claim the initiative is long overdue, and question whether or not Microsoft will follow through on its promises, as the company could be forced to bear a reduction in the number of new features in its programs and significant new product delays. Some go further in arguing that such a massive security initiative cannot be undertaken without subjecting the Windows operating system source code to public domain — something the company has fought hard to avoid†. Writes an observer, in his opinion. ( Trustworthy computing, Para 4) What is true of Microsoft , is perhaps true of other companies also. An average American is well aware of the status of the company, and its capacity to deliver the promised goods, and is also right in judging the ethical behavior of a company. Conclusively it can be said that despite the tall claims made by the corporate philosophies, the average American of the ins and outs of that firm. References: 1) Trustworthy computing, Security and privacy deemed Microsoft’s top priorities, retrieved on 5 May 2009 from :