Edgar Allan Poe - Mr. Pessimistic Essay -- Biography Biographies

Edgar Allan Poe - Mr. Pessimistic Some people always look at the bad side of things instead of the good side. This is called pessimism. Edgar Allan Poe could be recognized as the king of pessimism. He is known for his tales of the mysterious and macabre. His dark and twisted works are filled with pessimism. Poe was a person who had faced many troubling experiences throughout his life. To escape from his saddened world, Poe drank and wrote short stories and poems with a pessimistic outlook. Being a pessimist is what made Poe such a great and creative writer. He brought out his dark side in his work. It seems that all of his stories and poems are laced with pessimism. Pessimism was like Poe’s warm blanket. He had a sad life, which definitely contributed to his writing. Poe’s poem â€Å"The Raven† greatly reflects his own life and his feelings after the death of his wife Virginia. Of Poe’s entire life "The Raven" is said to be Poe’s best-known and written work. It is about a lover lamenting his dead mistress. It makes it clear that the death of a beautiful woman was for him the supremely interesting subject, and that the most appropriate tone of a poem is melancholy, and certainly there can be no subject more melancholy than the loss of beauty through death (Minor 2244). The autobiographical element in this poem can be noticed. As a young child Poe’s father abandoned them and he lost his mother. John and Fanny Allan took him home, but they did not formally adopt him (Qrisse). J...

Is Bollywood Shining in Asia

Is Bollywood Shining in Asia? Introduction As Smith, a columnist for Articlemyriad, mentioned, â€Å"Far from being mere entertainment, though, the Bollywood movies represent a powerful means of self- and community expression which Indians are using to define themselves in front of the rest of the world,† (Smith) Exploring the Bollywood movie and its emergency in Asia is an effective way to see whether India has some common culture elements with other Asian countries and whether they are integrating under the impulsion of culture.Dudrah (2006) mentioned in his book Bollywood: Sociology Goes to the Movies, â€Å"Bollywood, the moniker for popular Hindi cinema from Mumbai, India, has become an important catchword in the vocabulary of global South Asian popular culture. † (Dudrah, 2006) It demonstrates that Indian culture dominates in South Asia. However, with the success Three Idiots achieved in Asia, some people began to consider the situation of Bollywood in Asia. Bolly wood is a real buzz word at the moment,† said Vinay Virmani, writer and actor of Breakaway, in an interview, â€Å"I think that's because Bollywood has been able to translate beyond the whole south Asian community. † (Mahmood & Mitra, 2011)This opinion is true but maybe too simple as he just considered about the popularity. The opinion I want to argue in this paper is that although Bollywood movies become popular in Asia, the commercial profit they gained is still limited.Maybe Three Idiots, the most successful Bollywood movie in recent years, is the best representative of Bollywood movies which are facing such an embarrassing situation. â€Å"Have you seen the Three Idiots second time? † It may be the first reaction when Hong Kong people talked about this famous Indian movie. It is amazing that a Bollywood movie gained such huge success in Hong Kong. In fact, Three Idiots has run for 13 weeks since it was released in Hong Kong in September, 2011. It broke the sp ell that â€Å"Normally, a Bollywood Film in China and Hong Kong would run in select multiplexes for 1 to 2 weeks. (3 Idiots Rocks in China & Hong Kong, 2011)Although it gained high praise in Hong Kong and other Asia countries, the box-office contributed by Asian countries was still limited. According to the statistics from Box Office Mojo, 60. 8% box-office of Three Idiots came from India (3 IDIOTS box office, 2011) and it was released in only six other Asia countries (or areas), which are Hong Kong, Malaysia, South Korea, Singapore, Indonesia and Taiwan. (3 Idiots) Why Bollywood becomes popular in Asia ) Thanks to Slumdog Millionaire Slumdog Millionaire tells a story happened in Indian slums. It is made by Hollywood but full of Bollywood characters, which made many audiences mistake it for a Bollywood movie. As it won the top prize at the Academy Awards and eight Oscars in total including best director and best picture, (The Oscars 2009, 2009) it appealed to more audiences, espec ially Asians, who regard the Academy Prize as the highest honor of a movie. It took $2,280,068 in its first week in China and $930,097 in Hong Kong. SLUMDOG MILLIONAIRE-box office, 2009) With the influence of Slumdog Millionaire, people would like to see Bollywood movies with huge interest and curiousness. Bollywood movie become a hit to Asian audiences. 2) A mirror of the issues faced by Asia It is obvious to see the changes in Bollywood movies when comparing those new successful movies with the old ones. The traditional stories about revenge or the love between a rich woman and a penniless man have already been out of date. New Bollywood movies focus more on the modern issues faced by many other Asian countries as well.The issues always mentioned are never leaving ethnic and religious conflicts, gap between the rich and poor and education. For instance, the Three Idiots mentioned before exposed the education problems existing in many Asian countries. The film is about three studen ts who do not fit the traditional and inflexible education method in Indian Institutes of Technology and are considered as idiots by professors. â€Å"However, the movie clearly shows who the three real idiots are – the educational system, the teachers and the parents†, Sudhakar RAM said. Ram, 2010) The performance-oriented system, faculty-led pedagogy and arbitrary parents criticized in this movie exist not only in India, but also other Asian states. In South Korea, academic achievements are regarded as the decisive factor for social success. Only the students getting into prestigious universities can guarantee their social success, while students with other abilities are unrecognized. (Suicide Figures Point to Failure of Education System, 2011) The same phenomena existed in Mainland China. In order to enter a famous university, students pursue higher exam marks rather than knowledge. Teaching methodology basically consists of force-feeding copious amounts of required information directly out of textbooks (often teachers will simply read directly from the text) and students are discouraged from asking questions, particularly if those questions challenge ideology or anything regarded as factual. † (Middle Kingdom Life) As this movies shows the familiar and real problems to Asian audience, people are able to understand the movie better and easily accept it, just as Zoher Abdoolcarim said, â€Å"They laughed when they were meant to and didn't when they weren't. (Abdoolcarim, 2011) In addition, Asia, as a growing power, is eager to get the approval from the world. India, with fast development in economy, has more aspiration and shows it by movies. There is a popular Bollywood movie among Asian audience called My Name Is Khan. It tells a story about how a Muslim man called Khan, in order to get forgiveness from his wife, overcame many difficulties to tell American President that his name had no relationship with terrorists. Although it seems l ike a love movie, what it shows indeed is the â€Å"questions of religious and national identity†. My Name is Khan – Movie Review, 2010) Asian states, like the Muslim, undergo untold hardships to develop, hoping to get the approval from the world. The emotion and sprit—national identifying—expressed in Bollywood movies reflect the psychology of Asia and fit the taste of Asians. 3) The attracting modern music Dance and songs are the symbols of Bollywood movies. â€Å"A Bollywood movie is incomplete without songs and dance in it. † (Role of dance Choreographer in Bollywood movie songs, 2011) However, young people in Asia seem not interested in the traditional dance and songs in Bollywood movies.Therefore, the Bollywood music changed among with the transformation in movies. It mixed the traditional songs with western elements to produce a new style that appeals international audience, of course, including Asians, rather than the pure classical Indian music that appeals to Indians only. Campus songs which never appeared now become popular in Bollywood movies. ‘Aal Izz Well' in Three Idiots has oodles of youth feeling, which brings audience back to their college days. 4) With the help of InternetAlthough playing full-length movie on internet is illegal in some countries, there are no strict restrictions in some Asia countries, like China, which provides audience a chance to watch Bollywood movies through internet. Three Idiots, for example, will be released in December, 2011 in Mainland China. However, the discussion of this movie in Internet lasted for a long time and it even got 8. 9 marks by 19,096 people marking in the Mtime, a websites regarded as Chinese IMDB. Three Idiots) This phenomenon benefits from the Chinese video-sharing websites, such as Tudou and Youku. In fact, this movie was played up to 1,824,335 times only in Tudou (Three Idiots). The same is Devads, which is marked 8. 4 in Mtime (Devdas) and played 279,4 69 times in Tudou. (Devdas) The force of internet cannot be overlooked in popularizing Bollywood movies. Why Bollywood movies have a little profit? As the statistics from Box Office Mojo show, most Bollywood movies are released in four other Asia areas mainly —Malaysia, South Korea, Taiwan and Hong Kong.Although Bollywood movies have satisfied box-offices in these areas, the profit they gained in other Asian areas was still low compared to domestic market. The reason may be that Bollywood movies don’t squeeze into the two main markets in Asia—China and Japan because of the strict movie importing restrictions. China has strict import restrictions that limit the number of foreign blockbusters to 20 per year. â€Å"Film imports are still controlled by the state-owned China Film Group. † (Lee, 2011) And in Japan, the situation is even worse. â€Å"But selecting films for release in Japan is not easy. , said Aki Sugihara, general manager at licensing and acqu isition department of Nikkatsu Corp, â€Å"The rights for ‘3 Idiots' had been sold to every Asian country except Japan. † (IANS, 2011) The closing of the two main Asian movie markets makes the profit Bollywood movies gain limit in Asia. Tendency 1) The wall will come down With the globalization, the trade wall is decreasing, including the movie import policies. Taiwan is a case in point, who revised the Motion Picture law–dropping its film import restrictions—–to meet WTO demand in 2001.Many Bollywood movies, which are not released in Mainland China and Hong Kong, can be found on Taiwan screens, like Om Shanti Om and Taare Zameen Par. Taiwan is just a start as its policy influences other countries. The success of Three Idiots in Taiwan spirited South Korea to release it, according to a Korean industry office. (Bhat, 2011) The prospect in Mainland China is also bright. Thanks to the efforts of India's Ministry of External Affairs, India got a quota o f four out of the 20 imported movies per year. Baru, 2010)What’s more, as the deadline given by the World Trade Organization when China end its movie import restrictions is 19 March 2011, China is expected to raise the import quota to 30 films this year and a little more each year subsequently. (Jaffe, 2011) It is inspiring news for not only Bollywood but also the world, which can also be regarded as a symbol that the free and open movie market is a tendency in such a global world. 2) The cooperation can be realized Bollywood is exporting its movies to more countries by cooperating with foreign companies to produce movies.My Name is Khan, a Bollywood movie produced and marketed by Fox Star Studios, gained $38,326,589 in oversea market. (My Name Is Khan) It pointed out a new way for Bollywood to gain profit in Asia, which is cooperating with Asian companies. In fact, the Chinese government's official film production company has cooperated with Bollywood to make a movie called Gold Struck. â€Å"Since the film is being supported by China-based production companies, it will not be considered a foreign import and will fall outside the censorship restrictions that have impeded Bollywood's entry into the China market,† Cindy Shyu, CEO of Lighthouse Productions said. Krishnan, 2010) Also Aki Sugihara from Japan mentioned, â€Å"If our co-production expands, there will be a chance of getting into co-production with Indian films. † (IANS, 2011) By cooperation, Bollywood may knock at the door of China and Japan, and enter into these two huge Asian markets step by step. Conclusion Bollywood, which used to be regarded as â€Å"a factory of dances and songs†, is no longer what it was. In a global world, Bollywood is also expanding its influence power to Asia, even to the world. Going by the success of Slumdog Millionaire, Bollywood began to export its movies with a new image.It changes the style of dance and songs and pays more attention to the contents of movies, which expose the same issues Asians face and inspire emotional resonance. In addition, the internet popularizing also promotes the spread of Bollywood movies. However, Bollywood has fame but little profit in Asia because of the strict restrictions, especially in China and Japan. In another word, Bollywood’s emergence has already beyond South Asia but the true commercial success is still limited to domestic market.Although it seems that Bollywood has loss in Asia in terms of commerce from current movie market state, we cannot deny that Bollywood movies have potential to win because of the falling-down restrictions and the tiny cooperation with Asian movie companies. Bollywood is not shining in Asia now, but the time for it to shine is not far away. Reference SLUMDOG MILLIONAIRE-box office. (2009, 12 20). Retrieved 12 1, 2011, from Box Office Mojo: http://boxofficemojo. com/movies/? page=intl&id=slumdogmillionaire. htm The Oscars 2009. (2009, 2 23). Retrieve d 12 1, 2011, from BBC: http://news. bc. co. uk/2/hi/entertainment/oscars/7904567. stm My Name is Khan – Movie Review. (2010, 2 11). Retrieved 12 1, 2011, from BollywoodWorld. com: http://www. bollywoodworld. com/movie-reviews/my-name-is-khan-movie-review-18299. html 3 IDIOTS box office. (2011, 11). Retrieved 12 1, 2011, from Box Office Mojo: http://boxofficemojo. com/movies/? page=intl&id=3idiots. htm 3 Idiots Rocks in China & Hong Kong. (2011). Retrieved from MovieMantra. com: http://moviemantra. com/telugu/2011/3-idiots-rocking-china-hong-kong/ Role of dance Choreographer in Bollywood movie songs. 2011, 5 13). Retrieved 12 2, 2011, from Enrichyou: http://www. enrichyou. info/role-of-dance-choreographer-in-bollywood-movie-songs/ Suicide Figures Point to Failure of Education System. (2011, 8 13). Retrieved 12 1, 2011, from The Chosunilbo: http://english. chosun. com/site/data/html_dir/2011/08/13/2011081300334. html 3 Idiots. (n. d. ). Retrieved 12 1, 2011, from IMDB: http:// www. imdb. com/title/tt1187043/releaseinfo Abdoolcarim, Z. (2011, 11 10). The ChIndian Century. Retrieved 12 1, 2011, from TIMESpecials:

Symptoms And Treatment Of Schizophrenia - 810 Words

A.1- Suspicious, without just cause, of people wanting to betray, hurt or take advantage of them. (American Psychiatric Association [APA] 2013). A.2- Distracted with unfounded thoughts of disloyalty by friends, colleagues or family (APA, 2013). A.3- Believe words others say have some underlying negative meaning (APA, 2013). A.4- Hesitant to share information to others for fear it will be used against them (APA, 2013). A.5- Client has an unforgiving attitude and holds grudges against others (APA, 2013). A.6- Regards own reputation as under attack and quick to strike back at others (APA, 2013). A.7- Suspicious that spouse or partner is unfaithful and due to infidelity (APA, 2013). B. Symptoms do not occur only during episodes of schizophrenia, bipolar or depressive disorder with psychotic effects and is not caused by another medical or psychological condition (APA, 2013). ASSOCIATED FEATURES: *Usually those with PPD have trouble creating relationships. *They may be overly argumentative and belligerent and are always looking for possible hazards in others. *They appear cold and tend to develop a strong since of self-sufficiency. *They attempt to control of those near them. *They tend to congregate in groups with those who share the same level of unjustified suspicion. *Some may experience brief psychotic episodes. *Often they will use alcohol or substance (APA, 2013). PREVALENCE: *National Comorbidity Survey Republican suggests 2.3 % (APA, 2013). *NationalShow MoreRelatedSymptoms And Treatment Of Schizophrenia Essay937 Words   |  4 PagesIntroduction Per MentalHelp.net, schizophrenia is rare with approximately one-percent of the worldwide population and 1.2 percent of the population of the United States suffering from the disease as of 2009. Accurate statistics are difficult to obtain because many sufferers do not seek help. Symptoms typically – but not always – present in teen years with different peak times for females and males. Females have two peak times of vulnerability – mid- to late twenties and again around 40 – whereasRead MoreSymptoms And Treatment Of Schizophrenia1108 Words   |  5 PagesSchizophrenia What is schizophrenia? Schizophrenia is a psychiatric disorder characterized by hallucinations, delusions, disorganized thought, cognitive impairment, and mood symptoms. Hallucinations may include hearing voices (auditory hallucinations) or seeing people (visual hallucinations) that are not actually present. Patient also often have â€Å"negative† findings such as decreased energy, flat affect, and a lack of interest. These symptoms must typically be present for at least 6 months andRead MoreSymptoms And Treatment Of Schizophrenia1060 Words   |  5 PagesIntroduction Schizophrenia is a well-known emotional and mental disorder that causes hallucinations, and paranoid and delusional behaviour (Hoffer, 2004). In contrast to many other diseases, schizophrenia is mostly due to genetics and influenced by the environment. People who suffer from this disorder usually cannot differentiate from the imaginative world from the real one. Schizophrenia is often a result of stress and develops gradually (DeLisi, 2011). It is therefore, essential to start earlyRead MoreSymptoms And Treatment Of Schizophrenia1238 Words   |  5 Pagesdiagnosed with them. Although there are many neurological diseases, schizophrenia is one of them. Schizophrenia is one of the more known disorders in the psychological world. Throughout this paper the following questions are answered: what is schizophrenia, what are the causes of schizophrenia, what are some of the types of schizophrenia, and what are the treatment options for those who are diagnosed with schizophrenia? Schizophrenia is a disabling disorder and is chronic and severe to those thatRead MoreSymptoms And Treatments Of Schizophrenia1205 Words   |  5 PagesSchizophrenia Roughly 2.5 Million Americans have been diagnosed with a chronical brain disorder known as Schizophrenia. Most people believe schizophrenia causes people to have split personalities, but that’s not the case. The illness called Schizophrenia causes a person to hallucinate, hear voices that others can’t hear, make people believe that they are being watched, and the belief somebody is out to harm them. (Mental Health America 2015) In this paper I will write about the prevalence, whatRead MoreSymptoms And Treatment Of Schizophrenia1011 Words   |  5 PagesSchizophrenia is a mental disorder that consists of hallucinations, delusions, disorganized speech and thought. â€Å"Schizo† if Greek for Split while â€Å"phrene† means mind; schizophrenia literally translates to split mind (Burton, 2012). Why is schizophrenia considered to be split minded? According to Khouzam, 2012 split mind is used to describe the disruption within the thought process Schizophrenia i s a mental disorder that has subcategories that include paranoia, catatonia, disorganized, residual andRead MoreSymptoms, And Treatment Of Schizophrenia1413 Words   |  6 PagesOverview, Symptoms, and Treatment for Schizophrenia Schizophrenia is a mental disorder that is affecting people’s lives every day. There isn’t a cure for this disorder and it is lifelong. Schizophrenia can affect a person’s thoughts, emotions, and actions. People with this disorder can have a hard time figuring out what is real and what isn’t real. A common side effect to schizophrenia is hallucinations and delusions. Another common side effect is social withdrawal, which means that they avoid socialRead MoreSymptoms And Treatment Of Schizophrenia843 Words   |  4 PagesPeople who suffered from schizophrenia were once mistaken to be â€Å"dangerous† and untreatable. For this reason, they were often institutionalized and removed from society (DiRocco). The causes of this mental psychotic disorder has been much more understood over the past decade resulting in the possibility for people with schizophrenia to live more average lives. Development of treatments, such as medication and various forms of psychotherapies, have been effective in treating symptoms and common comorbidRead MoreSymptoms And Treatment Of Schizophrenia1058 Words   |  5 PagesSchizophrenia is defined as â€Å"a brain disorder that affects the way a person behaves, thinks, and sees the world.†(Melinda Smith, Jeanne Segal). Schizophrenia is treatable but incurable, and is present in one percent of the general population. Some people with schizophrenia can function normally without the help of medicines, while others must rely on medications. The disorder can also get so severe that an individual may need to be hospitalized or worse. The measures needed to treat schizophreniaRead MoreSymptoms And Treatment Of Schizophrenia1545 Words   |  7 PagesSchizophrenia, according to the Diagnostic and Statistical Manual of Mental Disorders (DSM), is a psychotic disorder that is characterized by delusions, hallucinations, disorganized speech and behaviour, and other symptoms that cause social or occupati onal dysfunction (American Psychiatric Association [APA], 2013). The symptoms of schizophrenia invade every aspect of a person: the way someone thinks, feels, and behaves; which implicates their interpersonal and working relationships. Individuals suffering

Computers, Cell Phones, Security Cameras, And Cars Are

Computers, cell phones, security cameras, and cars are all amazing features that the worlds equipped with to make human lives much easier. However, the inevitable and unfortunate event of a technology failure can cause havoc on many people, but a car computer crashing can become much worse in fact, deadly. Alicia Prince states in her article â€Å"Errors like this cause annoyance on our computers and mobile devices, but could potentially cause car accidents with self-driving cars.† (2016) Human drivers can cause many errors resulting in traffic deaths every year and the self-driving amenities calls for a completely safe and secure way of mobility, although nothing starts out perfect. Autonomous car manufactures must design, create, and explore†¦show more content†¦In time, all vehicles on the road will have the self-driving capabilities ensuring a 100% safety rate for everyone. In a world where every vehicle drives itself the possibilities are endless. Stop lights, st op signs, and even speed limits will become a thing of the past. Every vehicle on the road will be able to communicate with each other to configure direction and speed. If vehicles could talk to each other then they would know exactly what the other car will be doing before the car even does it, causing stop signs and traffic lights to go extinct. Speed limits may be compromised as the vehicles will know what will be ahead and behind of them at every second and will be ready to make their turn or exit at ease. Road rage will come to its demise as human drivers will be able to comfortable sit back and enjoy their morning commute to work with a warm, sweet smelling, delightful cup of coffee. Transpiration will become a stress free, on time, and safely way of mobility. Refutation Autonomous cares will be the most luxury and convenient cars to date. however, if the car can perform simple task like driving and parking itself than many important jobs may be sacrificed. Taxi, Uber, Lift and many other driving companies will eventually meet their demise as demand for drivers will be no more. In many instances people take a taxi or personal driver to special events or even just to the airport, withShow MoreRelatedTechnology in the Security Field1268 Words   |  6 Pagesthe Security Field 7/23/2012 SEC/360 Technology in the Security Field Security and safety is the most important aspects in a security setting. The techniques that officers use to ensure security and safety are enhancing through the advancements in technology. Changes have been significant from the time before computers and the current status of high-tech computers and other technology. The changes have brought both positive and negative effects to security settings;Read MoreVarious Social Impacts of Cell Phones2048 Words   |  8 Pagesï » ¿Cell Phone and Its Various Social Impacts Present day information era has given lots of freedoms to the citizens, which was not probable without the arrival of this age. The users of Information Systems have willingly available information, for example, full Encyclopedia Britannica in one CD with all types of sÐ µarch fÐ µaturÐ µs is availablÐ µ, pointing towards corrÐ µct information within thÐ µ right timÐ µ. Picture doing this with the book version of the Encyclopedia, sieving through several pagÐ µs lookingRead MoreCellphones and effects on society1268 Words   |  6 Pagesadvances every day and surely cellular phones are revolutionizing the XXI Century. New mobile devices contain most of the functions of a computer, better known as smart phones. They also give you the opportunity to stay in touch with whom you wish to and also you can take pictures, listen to music, and most significantly, it connects you with the rest of the world through the network. But have you ever stopped and think, how much time you spe nd using your phone, and how so often you check it? And withoutRead MoreMy First Self Driving Car1675 Words   |  7 Pagesautonomous cars. Autonomous cars are robotic cars that are fully capable of driving humans around without human help. The very first self-driving car was created by Francis P. Houdina in 1925 and was tested in New York City. He called it â€Å"The Radio Controlled Driverless Car† but this car stayed as a prototype. In the 1980s, the first self-sufficient and truly autonomous cars finally revealed with the support of many universities along with the car company Mercedes-Benz. Now in 2016, both car and techRead MoreForms of a Frontier1179 Words   |  5 PagesCustomer Service | My Account | Bookstore | Donate | Our Web Sites | Site Features NewsForumsVideos Home News Electronics Gaming Toys Top Product Ratings: TVs | Digital Cameras | Computers | Cell Phones | Printers | Camcorders | Blu-ray DVD Players | MP3 Players Filter News By Topic Share on twitter Share on digg Share on facebook Share on email Share on stumbleupon Share on delicious Share on print | More Sharing ServicesMore GAMING TOYS SonyRead MoreMobile Phone Advantages And Disadvantages Essay1188 Words   |  5 PagesIntroduction A cell phone is a gadget in telecommunication that uses radio waves over a region of network. A cell station at a fixed location serves the purpose of connecting cellphones wireless transmission for calls, landlines, and internet access (Furht Ahson, 2016). The cellular phone identifies as a mobile application in the network structure comprising of SIM card and equipment assigning the telephone digits. The cellular phones are evolving, from the two- way radio to the current pocket-sizeRead MoreDisadvantages and Advantages of Handphone1563 Words   |  7 PagesHandphone also known as mobile phone or cell phone or smart phone, and is an electronic device used for mobile telecommunications (mobile telephony, text messaging or data transmission) over a cellular network of specialized base stations known as cell sites. Martin Cooper invented the handphone. He is a Motorola researcher and executive. Martin made the first call on a handheld mobile phone on April 3, 1973. Cells for handpho ne base stations were invented in 1947 by Bell Labs engineers. HandphonesRead MoreThe Problem Of Software Failures1094 Words   |  5 Pagesalready happened in past few years. 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Cybercrime And Its Effects On Society - 1239 Words

Abstract-This research explores the different forms of cybercrime and its effects on society when compared to several years ago. Moreover, it focuses on the changes that have been made to fight the rise of cybercrimes. With the advances in technology allowing society to stay interconnected online, criminals, both who is not an expert and experienced, have taken advantage of growing opportunities. By taking into consideration the dangers on this issue, it is important to take action and provide solutions that change the current situation. This paper explains the impact of cybercrime on society in different forms such as security, economy, and psychology. Thus giving us a better understanding of cybercrime and its effects. While at the same†¦show more content†¦They regularly crack computers for no criminal reason and they are sometimes even hired by organizations to test security. †¢ Insiders: As the name suggests, they often reside within a company and because great damage and make the things worst and these hackers are meant for higher risk. †¢ Advanced persistent threat Agents: They usually target companies/countries for business or political purpose. Their technical skills are in depth and can gain access to the greatest extent of computing resources and exploit vulnerabilities by using malware. So, law enforcement agencies are trying to resolve this problem, as cyberspace is growing rapidly as cybercrimes, then many people have become victims of hacking, identity theft, cyberstalking, cyber bullying, malware, Denial of service, masquerading, Computer intrusion, Social engineering etc. Hacking: It is a cybercrime which draws to unauthorized control/access over computer by breaking down. Hacking uses a variety of software for the destruction of the sensitive and personal data [1][2]. Identity theft: It is an act of acquiring and deceitfully utilizing passwords, account numbers or other individual or organization’s information for financial profit. In this action, the thief uses the data and commit fraud. Cyberstalking: It is a sort of online harassment where the victim is subjected to a flood of online messages and emails which create fear of use computer and the internet. If theyShow MoreRelatedCybercrime And Its Effect On Society776 Words   |  4 Pages I believe that cybercrime is an important and relevant subject in today’s modern society due to the increasing occurring. A topic that has particularly fascinated me is cybercrime and it evolvement among the youth in Ghana. As the youngest among a family of seven and the only male, growing up comes huge responsibilities in an African society. Separation of my parents in their early stage of marriage had a tone on all the children, which brought a delay in our academic life’s because of financialRead MoreThe Effects Of Cybercrime And Its Effects On Society1247 Words   |  5 PagesThe Effects of Cybercrime Did you know a study by Norton reveals that 65 % of internet users worldwide have fallen victim to cybercrimes like credit card fraud, computer viruses or identity theft. Countries that have been attacked the most is china with 83% of its people have been victims, Brazil and India with 76% and USA with 73% users have fallen victim to cybercrimes like credit card fraud, computer viruses and identity theft as seen in the table below. â€Å"Cybercrime is criminal activity or aRead MoreCybercrime And The Fight Against Cybercrime1227 Words   |  5 PagesIntroduction The modern society has experienced profound effects due to information systems which characterize almost all facets of individual and community life. Accordingly, a large amount of research has been dedicated to creating understanding about this phenomenon. Arguably, this may have overshadowed the debate on the ethical, social and legal issues that have accompanied the advent of information systems (Schell Martin, 2004). In particular, while many people are aware of cybercrime, very few understandRead MoreA Brief Look at Cybercrimes1869 Words   |  7 Pages1.0 INTRODUCTION To an act or any offence that threaten society and all act or the action can in connection the offence legal and people who do responsible accept fine sentence or jail. With other word meaning, criminal is anything that can give problem or hardship to others. Cybercrime is crime which involves all crime activity the usual carried out like theft, fraud, extortion and all activity which involves breach of law that is existing by using computer facility or more accurately more, byRead MoreCyber Threat, Its Scope And Its Impact On National Security991 Words   |  4 Pagesor destruction. This paper proposes a policy directed examination on cyber threat, its scope and its impact on national security. It includes a profile of cooperation among criminals, terrorists and hostile organizations and discusses future of cybercrime in 2020. In recent years, â€Å"Information warfare† a new way of terrorism has become the major concern for information security specialists; terrorists might tamper with computers and electronic devices to commit secured information based threats toRead MoreCybercrime Is Any Act Of Crime1740 Words   |  7 Pagesgrowth of society, technology has been a huge asset to many. Since the online world has been a place where we can share our intimate moments, pay bills, watch movies or even shop without leaving the comfort of our homes, it has also become a place where predators lurk and commit unwanted acts without leaving their homes either. Cybercrime is any act of crime committed online and is one were thousands of people fall victim too eve ry day. In the 2012 issue of police reported cybercrime in Canada itRead MoreIs Cybercrime A Type Of Crime That Is Committed Over The Internet?1206 Words   |  5 Pagesinformation, and even make a living through online businesses. When there are positive points, there are bound to be some negative ones, and that is Cybercrime. Cybercrime is a type of crime that is committed over the Internet using computers and networks; also known as Hacking. Cybercrimes are a major issue individual face in today s society; this is because the number of people using the Internet has grown rapidly over the last decade. Technology is available to everyone around this planet;Read MoreEssay on The Dark Side of the Internet1018 Words   |  5 Pagestool into a negative one. As such the negative side of the World Wide Web, cybercrime, has developed as just one of the major disadvantages with the internet. Cyber Crime itself is a broad term and can and does include any crime that is committed via the i nternet including seemingly minor acts as downloading music, to denial of service attacks(DoS), and to acts of cyber-terrorism. With the recently formed threat of cybercrime has also come inventive ways for law enforcement to attack and prevent itRead MoreCybercrime And The Healthcare Industry1582 Words   |  7 PagesA big concern in society and the healthcare industry, which is just as likely to be a victim as any other industry, is the growing number of attacks caused by cybercrime. Healthcare costs rise because of cyberattacks and there is an increase of safety concerns for patients, not to mention the Health Insurance Probability and Accountability Act (HIPAA) is violated. The effects of cybercrime can be damaging to all aspects of the healthcare industry, including but not limited to, consumers, healthcareRead MorePiracy And Its Effects On Online Piracy1630 Words   |  7 Pages â€Æ' IV. Piracy its Effects: Online piracy is another substantial type of a cybercrime. With rapid developments to technology, piracy has become easier and more widespread. Piracy, the act of pirating, is defined as the illegal reproduction, via copying or counterfeiting, of any type of work which includes: software, recordings, or even motion pictures. Although are many ways to pirate material, online piracy is most common. Online piracy uses the internet, and computer technology to illegally reproduce

Accounting conservatism and managerial risks - Myassignmenthelp.Com

Questions: 1. From your firms financial statement, list each item of equity and write your understanding of each item. Discuss any changes in each item of equity for your firm over the past year articulating the reasons for the change. 2. What is your firms tax expense in its latest financial statements? 3. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 4. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 5. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 6. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 7. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answers: Answer 1 The items of equity is depicted in balance sheet of Bapcor limited and it comprised of contributed equity, retained earnings or accumulated loss and other reserves. Contributed equity is one of elements of total equity that is recorded by organization that is split between common stock accounts and additional paid in capital. It refers to shares that have been bought directly by public from company either in the form of stock issuance and initial public offerings (Nichols et al. 2017). Retained earnings are the profits or cumulative earnings that are reinvested by company in business less distributions and dividend paid to investors. It is not distributed to shareholders by way of dividend but they are invested for in business for specific purpose. Reserves are the amount that is used to purchase fixed assets, repayment of debts and funding expansions. Capital reserves and revenue reserves are the two types of reserves. Revenue reserves are the profits that are earned by normal operations of business. General reserves and special reserves are the two types of revenue reserves. Capital profits are profits that are created out of profits that help in setting aside capital losses (Gan 2016). Total value of equity of organization increased in year 2016 to $ 366220 million compared to $ 266925 million in year 2015. This increase in total value of equity is attributable to the fact of increase in total reserves and contributed equity. Contributed equity value stood at $ 416427 million in year 2016 as against $ 337390 in year 2015. Other reserves value increased from $ 441 million isn year 2015 to $ 845 million in year 2016. Increase in total equity value is further attributable to fall in accumulated loss to $ 51052 in year 2016 compared to $ 70906 million in year 2015 (Bapcor.com.au 2018). Hence, increased in total equity value is because of decline in accumulated loss and increase in value of other reserves and contributed equity. Answer 2 Income tax expense is the amount of tax payable on the taxable income of particular period that is based on applicable rate of income tax. Income tax expense is comprised of current tax profits for the particular year, adjustments hat have been recognized for prior period, deferred tax expenses and relating to discontinued operations. Income tax is attributable to profit from discontinued and continued operations. Expense related to income tax is depicted in the consolidated statement of comprehensive income. Total income tax expense constitute of deferred tax, current tax and over provision in prior years. Income tax expense increased considerably in year 2016 to $ 18534 million compared to $ 9177 million in year 2015. There was further increase in income tax expense to $ 25988 in year 2017. Cash outflow related to payment of income tax increased from $ 18004 million in year 2016 compared to $ 3642 million in year 2015 (Bapcor.com.au 2018). Answer 3 The effective income tax rate that is applicable to organization is equivalent to corporate tax rate of Australia that is 30%. Accounting income of Bapcor limited stood at $ 43582 million in year 2016 and $ 19507 in year 2015 respectively. Higher value in year 2016 is indicative of the fact that there was considerable increase in accounting income of organization. Amount of the tax rate times the accounting income for both the years is computed at (30% * $ 43582= 13074.6) for year 2016 and (30% *$ 19507= 5852.1) for year 2015. From the computation of above figures, it can be seen that income tax expense for year 2016 is more than $ 13074.6. Furthermore, it can be seen that income tax expense for 2015 is more than $ 5852.1 (Bapcor.com.au 2018). Therefore, the figures of income tax expense are not same as the company tax rate times the accounting income. This difference is attributable to the fact that income tax is charged on various items and there are many types of taxation charge incurred by company. In some year, income tax is deducted as it has already been incurred while in other year there are addition to income tax charged that leads to differences between the value of income tax expense and accounting income percentage times tax rate. Answer 4 Deferred tax assets have been reported under noncurrent assets in the statement of financial position of company. Amount of deferred tax assets reported in the statement of financial position is recorded at $ 20614 million in year 2016. Value of deferred tax assets was recorded at $ 11847. Value of deferred tax assets stood at $ 18664 in year 2017 (Bapcor.com.au 2018(. Recognition of deferred tax assets and liabilities is attributable to unused tax loss, temporary differences and any adjustments that have been recognized for prior periods. However, deferred tax liabilities have not been recognized in the statement of financial position. Recognition of deferred tax assets are done for unused tax losses and deductible temporary differences (Hu et al. 2014). This is done only if the availability of future taxable amount is done for utilizing temporary losses and differences. Recording of deferred tax assets in the consolidated financial statement has been done because members of tax con solidated group has recognized temporary differences using the approach of separate tax payer within the group. Bapcor limited has recorded deferred tax assets deferred tax assets arises from tax credits of tax consolidated group and unused tax losses. Deferred tax assets increased from $ 573000 in year 2015 compared to $ 839000 in year 2016 (Bapcor.com.au 2018). Answer 5 The current annual report of Bapcor limited records total amount of income tax payable by company in particular year and current tax assets. Bapcor limited has recorded income tax payable in both current year and previous year. Organization has recorded current tax liabilities at $ 6236000 in year 2016 as against $ 5098000 in year 2015. Amount of income tax payable has reduced in year 2017 to $ 3455 (Bapcor.com.au 2018). There been no current tax assets that have been recorded in both the years. Current tax assets are offset when organization has legally enforceable right to do so and setting the same of net basis for settling the liabilities and realizing the assets simultaneously. The income tax payable by company in every particular year is different from income tax expense. Income tax payable for year 2016 stood at $ 6236000 while income tax expense stood at $ 18534000 (Bapcor.com.au 2018). It is indicative of the fact that income tax liabilities of Bapcor are significantly highe r than income tax expenses. Income tax payable is the liability that is incurred by organization that is based on profitability reported. Amount that is paid as an income tax is not solely based on business accounting profits. Accounting profits might get altered for resulting in taxable profits due to number of adjustments as imposed by government. Timing differences would arise resulting from these adjustments leading to differences between tax reporting and profit recognition for accounting purpose. Consequently, differences would arise between income tax reported by company in their income statement and the amount of income tax payable. Answer 6 Income tax expense of Bapcor limited is recorded in the statement of comprehensive income while total amount of income tax paid is recorded in cash flow statement. Income tax expense for year 2016 is recorded at $ 18534 and on other hand, income tax paid is recorded at $ 18004. Hence, for year, income tax paid is different from income tax payable by amount $ 530 (18534- 18004). On other hand, income tax expense for year 2015 stood at $ 9177 while income tax paid was recorded at $ 3642. Therefore, income tax expense is more than income tax paid by amount $ 5535 (9177-3642). From the analysis of above figures, it can be inferred that there is considerable difference between income tax paid and income tax expense. The income tax expense of Bapcor limited is the amount of tax payable on the taxable income of current period based in income tax rate that is applicable. Income tax paid is the amount of income tax liability of organization. Income tax expense is calculated based on accounting profit that requires accrual method of accounting that deals with recording expenses. Tax expense is comprised of deferred tax and current tax that is incorporated in net profit and loss determination for particular period. On other hand, income tax payable is determined by the concept calculation taxable income that is determined by taxation rules followed by company. Hence, former make use of net accounting profit and latter uses financial accounting concept (Kravet 2014). Tax accounting forms the basis of computation of income tax expense that takes into consideration of understanding the effect events on income taxes such as valuation allowances, net operating loss/profit and changes in rate of tax. Moreover, the differences between income tax paid and income tax expense is attributable to principles of general accounting principles. Difference between accounting income and taxable income is classified into timing and permanent differences. Permanent difference does not occur reversely as they originate in one period and do not repeat (Ahadiat and Martin 2016). It can be explained with the help of an instance, if only a part of an expenditure item is allowed by tax laws if the purpose is to compute taxable income, there would be permanent difference resulting from disallowed amount. Differences in the amount of income tax expense and income tax payable is also attributable to timing differences that is a difference between accounting income and taxab le income for a period that is capable of reversing in on period and originate in other period. The reason attributable to differences in timing is because the period in which some items of expenses and revenue are included in the taxable income that does not coincide with the period in which recording of such expenses and revenue have been done or have been considered when arriving at accounting income (Ermakova and Gudshatullaev 2016). This explains why there exist difference between income tax paid and income tax expense. Income tax payable is determined by taxable laws and there exist difference between requirement of computing taxable liabilities and the accounting policies that have been applied for determination of accounting income that forms the basis of computation of income tax expenses (Penner et al. 2016). It is certainly possible that the impact of accounting income on income tax expense and taxable income in determining income tax liability might not be same. Answer 7 The treatment of taxation in the financial statement of Bapcor limited has been interesting as there was segmented presentation of treatment of income tax items. There have been detailed explanations of deferred income tax assets and deferred income tax liabilities in comprehensive income. It gives the explanation of determination of deferred income tax that has been done by using Australian corporation tax rate. It has been ascertained that temporary differences is the reason attributable to difference between deferred tax liabilities and income tax expense (Nichols et al. 2017). Hence, analysis of the financial statement presented in the annual report of company depicts that company has separate presented the descriptions of income tax. Examination of income tax has been done in context of income expense, recognition of taxation amount in equity and there is detail explanation of numerical reconciliation of income tax expense. Manner in which organization computes income tax expens es that arises from ordinary activities and attributable to profit are presented separately. Determination of income tax expense is done by considering income tax rate that is applicable to organization and taking into account taxable income of current period for each jurisdiction by making adjustment to changes in deferred tax liabilities and assets resulting from unused tax loss and temporary differences due to accounting income and taxable income (Wang and Makar 2015). Moreover, it has been analyzed that income tax expense in each period is higher than income tax paid. Income tax expenses of organization have been increasing year on year due to increase in amount of profit reported. References list: Ahadiat, N. and Martin, R.M., 2016. Necessary attributes, preparations, and skills for the selection and promotion of accounting professionals.Journal of Accounting and Finance,16(1), p.11. Bapcor.com.au. 2018. [online] Available at: https://www.bapcor.com.au/Reports/Bapcor-2016-Annual-Report-FINAL-FOR-LODGEMENT.pdf [Accessed 2 Jan. 2018]. Caskey, J. and Laux, V., 2016. Corporate governance, accounting conservatism, and manipulation.Management Science,63(2), pp.424-437. Dagwell, R., Wines, G. and Lambert, C., 2015.Corporate accounting in Australia. Pearson Higher Education AU. Deegan, C., 2014. An overview of legitimacy theory as applied within the social and environmental accounting literature.Sustainability accounting and accountability, pp.248-272. Ermakova, N.A. and Gudshatullaeva, E.M., 2016. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice.International Journal of Environmental and Science Education,11(13), pp.5873-5882. Gan, F., 2016. New Achievements of Government Accounting Reform in ChinaGovernmental Accounting StandardsBasic Standards.Modern Economy,7(04), p.450. Goswami, M., 2014. Corporate Environmental Accounting: The Issue, Its Practices and Challenges; A Study on Indian Corporate Accounting Practices.IOSR Journal of Business and Management,16(5). Hu, J., Li, A.Y. and Zhang, F.F., 2014. Does accounting conservatism improve the corporate information environment?.Journal of international accounting, Auditing and Taxation,23(1), pp.32-43. Kravet, T.D., 2014. Accounting conservatism and managerial risk-taking: Corporate acquisitions.Journal of Accounting and Economics,57(2), pp.218-240. Lee, R.T., 2016. Fixed and Variable Costs: When Accounting Is the Opposite of Cash Flow Reality.Journal of Corporate Accounting Finance,27(4), pp.31-35. Lee, T.A., 2014.Evolution of Corporate Financial Reporting (RLE Accounting). Routledge. Nichols, N., Betancourt, L. and Scott, I., 2017. The FASB Simplifies the Accounting for Share?Based Payments.Journal of Corporate Accounting Finance,28(4), pp.8-19. Penner, J., Kreuze, J. and Langsam, S., 2016. Analysis of Simplification of Accounting Initiative for Inventory and Update of Other Simplification Proposals.Journal of Corporate Accounting Finance,27(4), pp.9-12. Wang, L. and Makar, S., 2015. FX Cash Flow Risk Management: Financial Reporting Issues and Practical Implications.Journal of Corporate Accounting Finance,26(2), pp.59-62. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Williams, J., 2014.Financial accounting. McGraw-Hill Higher Education.

Describe the Benefits of a University Education free essay sample

Describe the benefits of a university education With the society developing faster, more professional people are needed, the university education begins to play a role which has never been such important before. A variety of facts have already proved that, not only an individual person, but also the whole society benefit from the university education. The support of this essay is to discuss how university education affects the world. For the individual, firstly, university is one of the very places where he gains the most practical knowledge and cultivates the academic skills due to which he can feed himself as well as his family. Many investigations demonstrate that people who have the experience of studying in university as well as people with a Master degree or Doctoral degree live a higher quality of life than those who does not receive a university education. Secondly, university is also the very place where young adults firstly acquire their social skills. We will write a custom essay sample on Describe the Benefits of a University Education or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Researchers have found that the graduate from university always have better ability of carrying out different kinds of problems. As the modern universities are becoming more synthetic, what students can learn from university is beyond academic lore, it is a combination of different types of capability. The graduates are generally adept in the art of being a social animal, mastering the important ability such as to judge and to pardon. Furthermore, university education does the country great favor. Firstly, university education helps the society solve many thorny problems in a certain extent. To run a university needs not only professors and students but also many other staff to be responsible for the daily affairs. This requires a great numbers of people to attend work, providing more positions of job. Owning to this, the hard situation of employing can be eased. The less people without income to feed himself, the stronger psychological balance they will have, and the society will be more stable. Secondly, university education increases the averaged accomplishment of the society. Citizens may be more civilized after having further education, which will make them obey the law and regulation consciously. The more people accept further education, the deeper the spiritual civilization will immerse into the social atmosphere. This helps the society progress at a higher speed faster because more vigor can be made full use of to construct instead of to supervise and to manage. With qualified personnel outputted by university, the society can grow in a healthy way. In conclusion, university education is not only for university student, but also for different stratum of the country. University education supply knowledge to the learners as well as opportunities of surviving to the livelihood, since it benefits both the individual person and the whole society a lot, it is widely believed that the importance of university will continue increasing as the world grows.