Character in Hamlet Essay Example | Topics and Well Written Essays - 1250 words

Character in Hamlet - Essay Example For example, Hamlet’s relationship with Ophelia and her awkward passing; Claudius’s plot to get Hamlet slaughtered through the two minor characters: Rosencratz and Guildenstern; Polonius’s inadvertent demise, etc. Among these minor characters Polonius’s child, Laertes, plays out a fundamental job in the play. After some time, Hamlet’s character has come to be emblematic of hesitation and deferment of activity. As opposed to this is Laertes who is, in a few different ways, the specific inverse of Hamlet. This paper will investigate what work Laertes serves in Hamlet and how this influences the reader’s impression of him. In the play, Laertes encapsulates snappy dynamic and activity and has been intentionally made to fill in as a foil to Prince Hamlet, yet is at last the more thoughtful character. Laertes is presented in Act I, Scene II where Claudius with practically protective love solicits him from his news. Laertes uncovers that he is going to come back to France. The figure of Laertes at that point, is presented toward the start of the play yet just to have him leave soon. His presentation, along these lines, must be of some significance as it could without much of a stretch have been delayed in the play. It is likewise huge that he is presented before Hamlet himself. It is simply in the wake of addressing Laertes that Claudius goes to Hamlet: ‘But now, my cousin, Hamlet, and my child .’ This abandoning Laertes to Hamlet builds up directly toward the start, some level of resistance between the two. It seems as though Shakespeare, directly from the beginning, intentionally and unpretentiously positions Laertes rather than Hamlet. It is likewise critical to our contention that Laertes also is restricted, somewhat, to Hamlet from the earliest starting point. He encourages Ophelia to not take Hamlet’s calling of adoration for her too truly: For Hamlet and the silly of his kindness, Hold it a style and a toy in blood, A violet in the young people of primy nature, Forward, not changeless, sweet, not enduring, The scent and suppliance of a moment; No more (I.iii.6-10). He likewise alerts her plainly †‘Fear it, Ophelia, dread it, my dear sister’ †that Hamlet’s expressions of love may change. Laertes accepts that ‘his will isn't his own.’ Laertes, subsequently, is the principal character in the play to perceive Hamlet’s uncertain nature and prominently, is the first to condemn or contradict Hamlet in any capacity. Basically at that point, Laertes is cunningly introduced in away from to the principle hero of the play. In any case, Laertes is additionally very not quite the same as Hamlet in conduct and activity. Hamlet is disabled by the passing of his dad and can't act. His loss of motion is so disappointing for him that he turns close to self-destructive, wishing that his ‘too too strong substance would melt.’ Whereas, t he demise of his dad just prods Laertes into further activity. He promises that he will ‘be reveng’d’ and promptly sets after rendering his retribution upon first, Claudius, and afterward, Hamlet. He is likewise fruitful in slaughtering Hamlet, despite the fact that not without getting himself murdered all the while. It is noteworthy to our contention that Hamlet and Laertes execute each other with the equivalent harmed blade. It is representative of their reliant restriction that one can't bite the dust without murdering the other all the while. We see at that point, that regarding plot activity Laertes is obviously settled as Hamlet’s perfect inverse: directly from the beginnin

Why the Drinking Age Should be Lowered essays

Why the Drinking Age Should be Lowered expositions On my eighteenth birthday celebration prior this mid year, I was educated regarding my new duties as a grown-up. Lawfully, Im mature enough to move out and live without oversight, get hitched without a guardians consent, be considered responsible for my activities, and face the results as any American grown-up would. At age eighteen, Im ready to get into move clubs, and a few clubs on the eastside that take into account the grown-up swarm, or so I hear. Im mature enough to join the military and battle for my nation, and am viewed as a grown-up by every single lawful norm. I have a similar measure of autonomy as my folks, or isn't that right? This savoring age this nation is age twenty-one. At the point when one arrives at twenty-one, the have total opportunity. They can drink openly unafraid of being gotten and rebuffed alongside the numerous opportunities they got when they turned eighteen. Quite a while back, the legitimate drinking age was eighteen. The administration changed this on the grounds that? My contemplations, they didnt think the young people of that age were sufficiently experienced to deal with the duties that join the utilization of liquor. An obligation of that greatness requires a specific degree of development. I feel that by age eighteen, one is sufficiently experienced to deal with that duty. On the off chance that youre mature enough to do battle, why arent you mature enough to drink? I accept society would profit by this change since alcoholic driving rates might lower. An underage individual goes to a gathering, and beverages until the person isn't in appropriate perspective to commute home. They dont need to call a parent or another person to get them for the dread of getting in a difficult situation for drinking underage. In the event that they were old enough, they could unreservedly call somebody without the possibility of getting in a difficult situation for accomplishing something illicit. Ive heard stories that individuals my age drink for the most part since its somethi ... <!

Crytical Analysis Research Paper Example | Topics and Well Written Essays - 1000 words

Crytical Analysis - Research Paper Example Later on because of its notoriety the short story was distributed in Best American Short Stories in 1982. Raymond Carver was an author second to none who had confidence in being negligible. Before composing â€Å"Cathedral† Raymond was an essayist who followed the moderate style. He accepted solidly that less was more. Raymond Carver composed three assortments of short stories which followed moderation topic. Post that he changed his style and kept in touch with perhaps the best work of his vocation. â€Å"Cathedral† was a perfect piece which picked up notoriety among the perusing masses rapidly. Because of its notoriety â€Å"Cathedral† is positioned among a standout amongst other short accounts of American writing (Werlock, 2000, p.g. 124). The story is an agent of postmodernism and moderation. This implies the short story’s plot, characters and language are abbreviated down to focal highlights (Stefanescu, 2008, p.g. 1). â€Å"Cathedral† is told by a first-individual storyteller. The storyteller a youngster who resents the visit of an old companion of his significant other. The companion is a visually impaired man for whom the spouse once read. The short story began with a circumstance wherein the storyteller and his significant other anticipate the appearance of somebody. That somebody is the narrator’s wife’s old companion Robert who is a visually impaired man. Raymond Carver portrayed the feelings and outrage of the spouse wonderfully with his specialty of composing. The short story begins with a couple hanging tight for somebody. A visually impaired man by the name of Robert is an old associate of the narrator’s spouse. The visually impaired man has as of late experienced a cataclysmic circumstance wherein he lost his significant other Beluah. From the beginning of the story the storyteller appears to be being unexcited about his wife’s companion. The storyteller additionally has a preferential nature against daze people. The storyteller unfurls the story and tells the perusers how his better half and Robert became companions. The storyteller with crushing sadness portrays that the two of them cooperated. The narrator’s spouse use

A Business Report Of Tesco And Walmart Finance Essay - Free Essay Example

This report aim to evaluate two food retailers under two different account standar GAAP and IFRS and prepare appropriate recommendations to the an investor wishing to invest for maximum capital growth in the longer term. Background Analysis and ratio analysis are employed. 1.Background Analysis 1.1Tesco 1.1.1 Tescos History In 1919 Tesco was established in East London by Jack Cohen. The company introduced the brand name Tesco as a tea packets in 1924. 20 years later, Tesco stores was listed on the London Stock Exchange with a share price of 25p(Tesco.plc 2010) Tesco continued its international expansion in the 1990s till now which including market opening in Poland, Hungary, Slovakia and the Czech Republic. In the same period, Tesco entered Asian market such as China , Thailand and South Korea. Furthermore the company offers the following key products and services represented in table 1. Table 1 Products, Services and Brands Products: Food General merchandise Electrical goods Clothing Household goods Home furnishings Petrol Services: Online sale of products Telecommunication services Financial services Pharmacy services Broadband internet services Brands: Cherokee FF Healthy Living Value Tesco standard Finest Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.1.2 Food Retail in the United Kingdom The food retail market includes the retail sales of all food products and beverages. The UK industry generated total revenues of $165,404.1 million in 2008 (Datamonitor 2009). The compound annual growth rate (CAGR) increased 4% for the period 2004-2008. Hypermarket, supermarket, and discounters sales generating total revenues of $102,648.2 million, equivalent to 62.1% of the industrys overall value in 2008. According to Datamonitor(2009) the performance of the industry is forecast to decline which is expected that the industuty reach a value of $194,819.4 million by the end of 2013. Table2:United Kingdom Food Retail Industry Value:$ billion,2004-2008 Year $billion $billion %Growth 2004 141.6 77.1 2005 144.6 78.8 2.2% 2006 149.4 81.4 3.3% 2007 155.8 84.9 4.2% 2008 165.4 90.1 6.2% CAGR,2004-2008 4% Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.1.3 Tescos position and competit ors It is no doubt that Tesco is a leading company in UK market especially in food retailer. According to Datamonitor(2009) the company had 30.7% share of the UK grocery market in the calendar year ended December 2008. It is recorded in 2009 annual report(Tesco.Plc 2009) that the company generated revenues of  £54,327 million ($96,210.4 million) in the financial year (FY) ended February 2009, an increase of 14.9% over 2008. And the main competitor Asda Group recorded recenues of $33.4 billion during the financial year (FY) ended January 2009 (Datamonitor 2009). There are other major competitors as following J Sainsbury plc, Wm Morrison Supermarkets PLC,Marks and Spencer Group plc, Wal-Mart Stores, Inc.,and Somerfield. 1.1.4 Evironment and Exceptional Recent Events of Tesco The recessionary climate is a significant factor should be taking into account to evaluate the macro economic evironment, The International Monetary Fund(2009) reported that the UK economy will deflate 4.2% in 2009. As a result, the demand for non-food product will be under such a difficult economic times. At the same time, there is intense conpetition in the UK grocery market. Although the prospect of future economic is not favourable, Tesco has already adjust their short-term promote strategy such asDiscount Brands at Tesco and further strengthen their long-term strategy including international expending and providing diversified product and service. Tesco opened 622 new stores in financial year 2009 which included 435 outside UK (Tesco.Plc 2009). A representative events is Tesco entry into the Indian market. Furthermore, It is noteworthy that Tesco acquired the remaining 50% of Tesco Personal Finance from Royal Bank of Scotland suggested that Tesco move a furhter step in personal finance service(Tesco.Plc 2009). 1.1.5 Five-year Financial Review of Tesco Figure2:Tesco Revenues, Profitablity and Total assets 0.00 20,000.00 40,000.00 60,000.00 80,000.00 100,000.00 120,000.00 2005 2006 2007 2008 2009 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% Revenues Total Assets Profit Margin Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor From the graph above, it is unavoidable notice that the tatal assets of Tesco doubled for the last five years indicating that the company experienced a critical period of expansion. The profit margin because the depressed global economy. 1.2 Wal mart 1.2.1 Wal marts history Wal-Mart was established in 1969(Wal-Mart Stores, Inc 2009). In the following year, Wal-Mart became a publicly-held company. In 1972, the company got listed on the New York Stock Exchange. During 21st century, Wal mart is one of the most successful retailers in the world. the company operates in Argentina, Brazil, Canada, Chile, China, Costa Rica, El Salvador, Guatemala, Honduras, India,Japan, Mexico, Nicaragua, Puerto Rico and the UK.The table below provide the key products and services Wal m art provided. Table 3: Products, Services and Brands Products: Dry and wet grocery Beverages Frozen foods Flowers Health and beauty products Household products Pet supplies Fabrics and crafts Stationery and books Automotive accessories Hardware and paint Horticulture products Sporting goods Apparel Shoes Jewelry Toys Home furnishings Housewares Major and minor home appliances Cameras Cellular phones Services: Photo processing services Cellular service plan Money order services Wire transfers Brands: Wal-Mart Great Value Equate Ol Roy Sams Choice Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.2.2 Food Retail in the United Amercia The food retail industry of US generated total revenues of $824,422.2 million in 2008 (Wal-Mart Stores, Inc 2009). It is reported by Datamonitor(2009) that the compond annual growth rate(CAGR) of 5.8% from 2004 to 2008. Compaired with UK , sales made by h ypermarket, supermarket, and discounter produced 80% revenues which is $ 659,808.3 million. As the global economics downturn, the performance of the industry is expected to decelerate with a forecaseted CAGR of 2.7% for the period spanning 2008-2013(Datamonitor 2009). Table 4:United States Food Retail Industry Value:$ billion,2004-2008 Year $billion %Growth 2004 657.3 2005 699.2 6.4% 2006 741.5 6.1% 2007 787.6 6.2% 2008 824.4 4.7% CAGR,2004-2008 5.8% Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor Figure 3:United States Food Retail Industry Value:$ billion,2004-2008 0 100 200 300 400 500 600 700 800 900 0 0.01 0.02 0.03 0.04 0.05 0.06 0.07 $billion %Growth Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.2.3 Wal marts position and competitors Wal mart Stores (Wal-mart) is the worlds largest retail company. According to Marketline, Wal mart is on the top of food ratial indu stry all around the world in terms of revenues. Morover, the major competetor produced $105,823million in financial year 2009, meanwhile Wal mart generated revenue $405,607 million meanwhile provided more than 2,100,000 job opportunity. The other major competitors of Wal-mart Stores, Inc. included Target Corporation Safeway Inc., Sears Holdings Corporation, J. C. Penney Corporation, Inc., Kroger Co., The Tesco PLC, Carrefour S.A and Metro AG 1.2.4 Evironment and Exceptional Recent Events of Wal mart Wal mart is facing fierce competition from a larger number of domestic and foreign companies incluing Carrefour, Tesco, Target and so on. Another risk merit consideration is the foreign currency fluctuation as Wal mart has operations in approximately 15 international countries. According to the annual report (Wal-Mart Stores, Inc 2009), during 2009 there is over 24.6% total net sales generated by international operations. The acquisition of Distribucion y Servicio is another major operation during 2009. Wal mart acquired 75% of the outstanding shares of Distribucion y Servicio. 1.2.5 Five-year Financial Review of Wal mart Figure 4:Wal mart revenues profitability and total assets 0.00 50,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 350,000.00 400,000.00 450,000.00 2005 2006 2007 2008 2009 3.15% 3.20% 3.25% 3.30% 3.35% 3.40% 3.45% 3.50% 3.55% 3.60% 3.65% Revenues Total Assets Profit Margin Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor The figues above provide some key financials of Wal mart. Revenues fllow up from $281,488.million to $401,204. million for the last four years. Nevertheless the profit margin declined to 3.3% in 2009 due to the recession of the global economic. 2 Evaluation of Financial Statements: A Comparative Analysis 2.1 Profitability Analysis 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 2009 2008 2007 2006 Figure 5: ROCE Tesco Wal mart Peer Median Source: Company Filings 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 2009 2008 2007 2006 Figure 5: Return on equity Tesco Wal mart Peer Median Source: Company Filings 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 2009 2008 2007 2006 Figure 6: Net profit margin Tesco Wal mart Peer Median Source: Company Filings The graphs above provide information about the profitability of Tesco, Wal mart and international peer median from 2006 to 2009 financial years. It is notable that the performance of Wal mart maitained continuity and stability for the last 4 years while Tescos experenced a more volatile operation. Compared with Tesco, Wal marts higer ratios such as ROCE and Return on equity capital employed Indicating that resources being employ ed by Wal mart are being used more effectively. However, it is interesting to note that the net profit margin of Tesco is slightly higher than Wal marts impling that Tesco operated effectively in the market place. Furthermore while compared with their international peers , Wal marts performance surpass their counterparts in financial year 2009. In addition it appears that although it was impossible to predict the scale of the global economic slowdown, Wal mart has responded well by adjusting their business to this environment. In 2009 Wal-Mart entered Chile through the acquisition of a controlling interest in Distribucià ³n y Servicio (DS),Chiles largest food retailer. Moreover ,the net sales increase 7.2% due to decreasing price based on the every day low cost every day low price (EDLC-EDLP) strategy. Those increases resulted from our global expansion programs, comparable store sales increases and acquisitions. Overall, Wal mart outperform Tesco. 2.2 Liquidity . 0 0.2 0.4 0.6 0.8 1 1.2 1.4 2009 2008 2007 2006 Figure 7: Current ratio Tesco Wal mart Peer Median Source: Company Filings 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 2009 2008 2007 2006 Figure 8: Quick ratio Tesco Wal mart Peer Median Source: Company Filings 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 2009 2008 2007 2006 Figure 9: Cash ratio Tesco Wal mart Peer Median Source: Company Filings The bar charts below represent three liquidity ratios indicating that Wal mart stayed constant at a relative high level than Tesco in terms of Current ratio and Cash ratio. However the Acid test implyed a opposite conclusion that Tesco outperformed Wal mart for the possible reason that Wal marts inventory occupied a great proportion in current asset. Moreover, even though Tesco and Wal mart are leading food and grocery retailer, the international peers generate a imp ressed operation. Despite that Wal marts cash ratio show a decline indicating that Wal mart adjust its component of the current asset leading to a lower level of liquidity in very short term, Wal marts cash ratio remained a higher level than Tescos. In conclusion, Wal mart remained steady at better level than Tesco especially preferable for short term creditors. 2.3 Efficient use of working capital 0 10 20 30 40 50 2009 2008 2007 2006 Figure 10: Inventory turnover period Tesco Wal mart Peer Median Source: Company Filings 0.00 2.00 4.00 6.00 8.00 10.00 12.00 14.00 2009 2008 2007 2006 Figure 11: Receivables turnover period Tesco Wal mart Peer Median Source: Company Filings The par chart below provide two ratios about how efficient Tesco, Wal mart and global peers operated. In one hand, from 2006 to 2009, the gap between Wal marts inventory turnover period and Tescos is narrowing. Howe ver in fical year 2009, Wal marts inventory turnover period is around 10 days per year higher than that of Tesco indicating that Tesco operated their inventory more efficient. On the other hand Tescos receibables turnover period grew steadily for the last for years reached around 12 days per year while Wal mart maintained stable approximately 3 days. The variance in Tescos Receivables turnover period is due to Tesco has acquired the remaining 50% of Tesco Personal Finance from Royal Bank of Scotland. a move which will enable Tesco to enter personal financial service industry. To sum up although it is clearly stated that Tesco outperform Wal mart in food retailer industry, due to the large propotion in personal financial service of Tesco, Wal mart is more efficient. 2.4 Investment ratio and stock price 0 5 10 15 20 25 2009 2008 2007 2006 2005 Figure 12: P/E ratio Tesco Wal mart Peer Median Source: Figure13 Stock price Source: Google Finance The graphs above 2.5 Stability Ratio 0.00% 50.00% 100.00% 150.00% 200.00% 250.00% 300.00% 2009 2008 2007 2006 Figure 14:Debt-to-Equity ratio Tesco Wal mart Peer Median 0 0.2 0.4 0.6 0.8 1 2009 2008 2007 2006 Figure 15:Gearing Tesco Wal mart Peer Median Focus on the par charts we can conclude that Tesco experenced a significantly increase in debt-to-equity ratio and gearing ratio while Wal mart stayed constant from 2006 to 2009 financial year. The immense movment of Tesco is due to its expending strategy which including boost its international market share and entering to personal financial service sector. This new strategy greatly accelerates the demand of debt of Tesco which influenced the ratio enormous, indicating that they didnt exposed themselves to more risk. Moreover, it is obvious and noteworthory that compared with their peers group, Tesco and Wal mart app ear to be more risky. As mentioned before, Wal mart is a more feasible to a risk averse investor. 3 Conclusion 1) Overview of comparision According to the backaround analysis and financial ratios analysis between Tesco and Wal mart, it is easy to concluded that Wal mart is the leading company around the world while Tesco experenced a significant growing period for last five years. Wal mart performance more stable compared with Tesco that have more develop chance and broader develop space. 2) Implications for Potential Investment According to the recent year performance, it is suggested that Tesco is a better choice for an investor wishing to invest for maximum capital growth in the long term. On contrast, the creditor and supplyers of would prefer Wal mart due to its constant perfomance and better liquility not only short-term but also long term. 3) Limitation of the Analysis This analysis mainly depends on the historical public accounting data and financial rat ios, however, it ignores accounting policies may differ between different companies. 4 Evaluation the impact of GAAP and IFRS Through the analysis Tescos and Wal marts financial statement and the ratio analysis, it can clearly be concluded that there are remarkable difference between two different reports under GAAP and IFRS. The format of the financial statement. For example Tescos financial statements only publish one year comparative financial information whereas Wal marts include three years(banlance sheet two years). Further more different criterion is emploied when determinming a specific entry such as inventory cost. LIFO is prohibited under IFRS, while GAAP permitted which greatly influence the result of ratio analysis. Therefore, such difference significantly reduced the comparability of two company and may mislead the investor to some extend. Section B: Convergence 1 Introduction The growing acceptance of International Financial Report Standards(IFRS) server as an incitant factor for the convergence between US GAAP and IFRS. As recorded in IFRS (2008) there are approximately 113 countries require or allow the use of IFRS for the preparation of financial statement by publicly held companies. Furthermore, series of accounting fraud scandals such as Enron, WorldCom and other large companies blow down to the American investors confidence in the capital market, It has shaken the American legislature,regulatory institution and the publics trust in the quality of U.S. accounting standards. Hence, it seems natural to ciritsise current account standard and the US standard setters have recently announced a roadmap to convergence. Finally, the issue of whether the harmonisation should be processed and to what extend the exercise will be success was raised. According to Levitt(1998) the former SEC chairman, the truth is, high standards lower the cost of capital indicating that higher accounting quality and disclosure under internationally accepted standards such as IAS/IFRS lower the firms capital cost. However it is unconsidered to outweigh the benefits of convengence if we taking into account factors affecting acount standard as following plitical, business culture, accounting culture even language. This essay will argue that although the convergence between US GAAP and IFRS is an irreversible trend, it is inevitable exist some concers which interfere the convergence heavily. In order to demonstrate this, the paper will illustrate that from two sections. Firstly, the section of the pressures for convergence will be analysed. Subsequently, it will be discussed in terms of some major concers. 2 Pressure One of the key argument for accelerating convergence is that globalization and mutinational bussines. As reported by KPMG(2008) that even in advance of any enforcement of IFRS for U.S reporting, companies may have to deal with IFRS financial reports in situations such as following: a U.S. company takeover an IFRS-report ing target, a U.S. company selling a business to an IFRS-reporting taget company and so on. Due to these transations these companies will need to understand IFRS-reporting style in order to be more knowledgeable in the ttransations. Take Wal mart as an example, it operation in over 16 conutries including UK which is a member of IFRS-reporting system. Under this situation, it is unavoidable that for Wal mart have to deal with IFRS. In addition, it is noteworth that Wal mart may have to converted its financial statement of its foreign subsidiaries to U.S. GAAP for consolidation purposes. Last but not lest, different reporting standard and style will generate misleading and greatly reduce the comparability especially for an cross-border investor comparing two companies report under two different accounting system. Therefore , the shift from GAAP to IFRS not only is an umavoidable trend but also promoted the accounting conpareability and consistency especially on a global scope. In a ddition, according to Benston et.al(2006), IFRS accounting standards are more principles-based than rule-based which used in U.S.. Based on the above concept if the rule-based standard is better there is no need to shift current GAAP to IFRS. However, implement of principles-based approach in accounting standard can generate a more reliable account stander (Schipper, 2003). Generally, there are two major explanation. Firstly, the rules-based one is criticised for doing nothing when economic environment changes, especially some inventions of financial instruments emerge such as derivertive instrument (Kershaw, 2005). This position goes further that according to the existence of rules-based standards in the U.S., although SEC are trying to perfect current accounting standards, the development of the financial market is so rapid and the enterprises financial activities are so wide-ranging that the accounting standard can not cover all the situations. Another issue that merits condidera tion is the ruls-based standard misleads the public to ignore the risk of investment. In another word, the rules-based standard only require companies to disclose the risks of assets, liabilities, earnings and cash flows. Unfortunitely it fails to reflect the increasingly risks which due to financial instruments. Hence, the investors might fail to access the companys overall risk (Arjoon, 2006). Overall, it is can be infered that convergence are part of a process of improve the U.S current account standard. Nevertheless, convergence is not necessary to improve the account quality because priciples-based standard is not perfect. FASB(2002) publish the explanation of principles-based standard which offer more freedom to report financial statements. In other words, accounts play a significant role in the process of making financial report. Thus there are some disadvantages merit consideration. Admittedly, there are some potential flaws caused by priciples-based standard. It is av oidable if there is good auditing and regulation. Comparing with rules-based standard, principles-based standard is more adapable, and more effective in the current accounting circumstances. Consequently, it is easy to conclude that convergence between GAAP and IFRS is an unavoidable trend, furthermore, this will also greatly improve the current U.S. account standard. 3 Obstacles Various difficulties emerge when dream come to reailty. First of all, the term accounting convergence should be taking into considers. This term has been defined as: The process pursued by the International Accounting Standards Board (IASB) of eliminating the present differences between National Accounting Standards and the avoidance of future differences to achieve international accounting harmonization (Hussey Ong, 2005, p.229). It can be draw from the concept above that convergence aim to increase the comparability of accounting practices. According to Haverty, J. L.(2006) it is important to note that convergence not equal to comparability. Zeff,S.A.(2007) stated that there are some obstacles to global financial reporting such as culture in terms of business, financial, accounting, auditing and regulatory. Additionally, it is equally important to consider the problems of interpretation. In order to interpret some major obstacles to convergence, the following pargraph try to inverstgate business culture and language. On one hand, in the USA, it is common for certain industries to raise capital through long-term libilityss. For example, it is not surprised that the airline company would not owned the airline which would be owned by financial institutions. Furthermore, this practice would undervalue the assets hold by the company. However, such biased valuation would not be eliminated even after convegence. Hence, this is one of obstacles for a lack of comparability. On the other hand, language is a another factor should be considerd. U.S. and U.K. are both english countries , however it is noteable that the Brithsh and the Americans are unable even to harmonize the spelling of word hramonis(Alexander 2006). Consequently it is easy to draw a conclusion that diversity in culture, eonomic, legal, and political resons reduced the comparablity and the extent of convergence. 4 Conclusion To sum up, due to the aforementioned reasons we can safely arrive at the conclusion that the convergence between GAAP and IFRS is a irreversible trend even though there are some obstacles. According to Zeff, S.A.(2007),some obstacles are deeply cultural, while others aremore susceptible to modulation by the principal parties. Admittly harmonisation would not solute all the problem, but still can be a incitant factor to improve the current U.S. account sandard.

Effectiveness Of Cognitive- Behavioral Therapy On Treating...

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Essay Perspectives on Jewish and Puerto Rican Immigrants

Perspectives on Jewish and Puerto Rican Immigrants Although a number of ethnic groups migrated to the United States, their socio-cultural development took an uneven course with certain ethnic groups achieving more success than others. What was it that made one immigrant group succeed, while another never could? Was it only hard work that determined success for immigrant groups that migrated to the United States during the 19th and early 20th centuries, or were there other factors involved? The Jewish and Puerto Ricans were two of among many immigrant groups who migrated to the United States during the 19th and 20th centuries. Both groups perceived the United States as their path to prosperity. However, the fate of these two†¦show more content†¦The Jews could not tolerate any more of this oppression and immigrated to the United States in large numbers. They saw the freedom that they had been searching for and perceived the United States as their gateway to success. 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Critical Evaluation and Literature Research of Advanced Database Syste

Question: Describe about the Critical Evaluation and Literature Research of Advanced Database Systems? Answer: Introduction The research study aims to find the utilization of data analytics and data management tool which is specifically used for incremental computation purposes. The paper focuses on describing the architecture and infrastructural framework of a data manipulation system (Garcia, 2013). The significance of conducting a thorough research in this field is necessary as more and more organizations face the growing need to manage the large pool of data originating from different functions and operations of business. The research is based on the evaluation of database architectures and implementation of a generic framework namely Incoop. The significance of this particular research lies in the larger field of the database management and data analytics to manage the ever growing amount of business data and information as an integral part of organizations services and operations in general (Zhang et al., 2015). The present study focuses on an incremental computation system Incoop that incorporates designs and computations in order to automatically respond to inputs and updates of data by using and reusing intermediate outcomes of previous runs of the program. Significance of the Study The research has undertook a thorough process of devising a system in order to achieve transparency and efficiency in the field of data processing and analytics utilized for meeting business goals. It aims to resolve issues in the computation of input data by the means of using algorithms and constructing programs based on large scale incremental parallel data processing (Liu and Li, 2015). The researcher conducted this particular project to develop a framework that significantly improves the efficiency of incremental programs. The framework helps in processing large data sets generated by organizations in a distributed computing environment. It establishes efficient approaches in incremental computations. The design of Incoop uses the fundamental aspects of Hadoop based data analytics framework for storing, processing clusters of data and handle very large data sets with a facility of massive storage (Liu and Li, 2015). The terminologies used for the specific purpose is divided into three components of computations such as Map tasks, Reduce tasks and Contraction tasks. The core design specification of Incoop involves incremental HDFS and a memorization server or memorization aware scheduler. To be more specific, the three phases are considered in the process of implementing the system in a distributed database environment (Qian et al., 2012). The incremental map is targeted to store the intermediate results between iterative runs as mentioned earlier. Thereafter, these results are stored in the memorization server using hashing techniques. Therefore, Incoop provides a memorization based scheduling technique in order to enhance the efficiency and transparency of large scale distributed data processing. Background of the Study The current research over MapReduce paradigm has emphasized on huge data blocks and data processing workflow. The existing MapReduce programs are mainly an execution system for other frameworks (Lam et al. 2012). The researchers have overviewed two workflows with efficient incremental process in the Incoop context. The background of the study deals with those two workflows namely as Incremental Log Processing and Incremental Query Processing. Incremental Log Processing Figure 3.1: Speedup results for Incremental Log Processing (Source: Bhatotia et al., 2011, pp. 7) The Incremental Log Processing is necessary for Internet Service Provider (ISP) organizations. The logs of data are analyzed with respect to several ways daily. The click-log area and the web several logs are collectively stored in an inventory and the data is processed for several purposes as the counting clicks statistics checking, creation of session for clicking (Yan et al. 2012). The Incremental Log Processing is performed with Apache Flume, with distributed, reliable data collecting and aggregating service with large block of data serving. The process summarizes data and stores them into Inc-HDFS data store. The Incoop starts the data analysis process with incrementing the storage locations and dumping the intermediate results. The performance evaluation process with Flume is performed with runtime comparison between Incoop and Hadoop. The performance evaluation process was based on the Incremental Log Processing constraint over two separate frameworks. The test is conducted with some initial log document analysis and later compiling some new entries of logs in the document. Later the document is processed with incremental approach with larger data collection. The research provides result of speedup for Incoop with a speedup factor of 4 to 2.5 with comparison to Hadoop framework (Figure 3.1). The Hadoop processes incremental log and compiles at a size of 5% to 25% from initial log input size. Incremental Query Processing The researchers have analyzed another workflow as Incremental Query Processing providing significant benefits of Incoop. The workflow is important in view of ISP companies with same query processing for changing data set. The Incoop integration with Pig is performed for feasibility analysis of query processing (Doulkeridis and Norvag, 2014). The Pig is the platform for large data block analysis built from Hadoop framework. Pig is the high-level query language with similarity over SQL. Pig provides easy coding with larger data analysis and the helps ISP companies for information analysis. The Pig programs are appended with multi-staged MapReduce process, with underpinning execution process of Pig applications. The applications are word count and PigMix for benchmarking of effectiveness (Kalavri and Vlassov, 2013). The runtime is estimated with 15% of the first run and the speedup is estimated as a factor of three for unmodified input with incremental rum. The results are identified as follows (Table 6.2). The Word count application checks with Group_by and Order_by filter shows speedup of 2.84 with 15.65% of overhead for performance. On the other hand, PigMix benchmark checks with Group_by feature and identifies speedup of 3.33 with 14.5% of overhead comparison. Application Features M/R stages Overhead Speedup Word count Group_by and Order_by filter 3 15.65% 2.84 PigMix benchmark for scalability Group_by feature 1 14.5% 3.33 Table 6.2: Results from Incremental Query Processing (Source: Bhatotia et al., 2011, pp. 7) Alternatives Techniques There are significant disadvantages to the Incoop methodology as they leave from the worldview of MapReduce programming as well as consequently oblige transforms to the substantial accessible foundation of MapReduce projects (Kalavri and Vlassov, 2013). In addition, major issue is that they necessitate software engineering to formulate a dynamic calculation keeping in mind the end goal to process information productively in an incremental way. Along these lines, there exist different strategies that beat the real negative parts of this innovation as said underneath: i2MapReduce (Incremental Iterative MapReduce): As a rule, the progressions affect just a little part of the information sets, and the recently iteratively joined state is entirely near the beforehand focalized state. Along these lines, i2MapReduce abuses this perception to spare re-calculation by beginning from the already united state, and by performing incremental upgrades on the evolving information (Zhang et al., 2015). There are different components identified with the improvement of this system as: Iterative Processing: A progression of dispersed structures has as of late developed for expansive scale iterative calculation in the cloud subsequently there are systems that enhance MapReduce. Hadoop, a changed adaptation of Hadoop, enhances the proficiency of iterative calculations by employing so as to make the assignment scheduler circle mindful and storing systems. One-time Incremental Processing: MapReduce results in an incremental manner by adjusting view upkeep methods, which gives a general answer for the incremental support of MapReduce projects that process self-viable totals. As opposed to one-time calculation, i2MapReduce addresses the test of supporting incremental preparing for iterative calculation. MadLINQ: The MadLINQ addresses the accompanying two critical exploration issues: the requirement for a profoundly versatile, proficient and issue tolerant network calculation framework that is additionally simple to develop along with the consistent combination of typical particular engines for execution in a universally useful information parallel figuring framework. MadLINQ uncovered a bound together model of programming to both lattice calculation as well as application engineers (Doulkeridis and Norvag, 2014). MadLINQ embeds an arrangement of area particular dialect develops into a broadly useful programming dialect (C#), like the methodology undertaken by DryadLINQ and FlumeJava for programming of parallel information. Thus, the embedding permits to uncover a model of unified programming for creating both grid calculations along with applications. The components of the MadLINQ project are outlined as underneath: Programmability: The MadLINQ uses Tile algorithm in modern language and has high expressiveness with regards to experimental algorithms Execution Model: The Dataflow at tile level performs with block-level pipelining across tile execution Scalability: No limitation of problem size; presentation bounded by tile-level parallelism, enhanced with block-level pipelining Handling of failures: There is exact re-computation at granularity of blocks The present accentuation by the framework group on adaptable motors, for example, MapReduce, DryadLINQ as well as Hive are not unintentional. The mentioned frameworks speak to with scale-out a subset of the mainly helpful social variable based math APIs. Limitations of the Study The limitations of the study involve lack of sufficient comparisons with the other similar types of incremental frameworks. Furthermore, the study does not contain proper explanation as to how the methods are implemented in order to generate the perceptual incremental changes. To be more specific, the process of garbage collection utilized in the programming process has been criticized by many other researchers. The main area considered in the research is content based chunking which helps detecting the incremental changes in the input data (Gupta, P., Kumar, P. and (Gopal, 2015). However, MapReduce programming framework necessitates developing multiple splits in accordance with the number of blocks with respect to the map tasks. In this particular research, the researcher tried to parallelize the powerful tools of data processing but despite that it has the following main limitations identified: State-less: after completion of the map and reduce tasks, the outputs are written onto a distributed file system and the memorization scheduler is informed thereafter (Holmes, 2012). Therefore, the intermediate results are deleted by a particular cleanup method. This process requires the system to create a new job each time a new input data arrives. For this reason, it is referred to as stateless. Stage independent: The two stages of this particular process are map stage and reduce stage both of which are independent of the execution of the other. The map stage focuses on executing map method in terms of input split allocations (Tan, Meng and Zhang, 2012). The reduce stage further considers fetching input data from local nodes. Therefore, in this technique tasks involved in both map and reduce phases executes without being dependent on the other. Singe step: The order of execution for map and reduce tasks is only maintained once for a particular job. Map tasks are required to be completed at different times whereas reduce tasks are focused on copying the intermediate outputs once there is a successful completion of the map tasks. Future Scope for the Study The study mainly undertook a project targeted to implement large scale data processing in order to achieve significant performance improvements in the field of incremental computations. Since the lunching of Hadoop MapReduce systems, there have been a significant number of research and further step forwards to uncover the unlimited advantages and utilizations in this particular area (Sakr, Liu and Fayoumi, 2013). To be more specific, the issue regarding fault tolerance is a significant one that needs to be addressed in the future scope of research in this field. Even though fault tolerance can help in gaining improved performance, however MapReduce can be taken into next higher levels by properly addressing this issue. One way to do this is to balance or quantify the tradeoff between performance and fault tolerance. For this purpose, adequate study in Hadoop framework can be conducted which can unveil capabilities that provide automatic fault tolerance techniques and adjustment methods depending on the cluster characteristics and application programs. Another issue can be addressed in the future studies of this topic (Ghuli et al., 2015). It is the lack of standard benchmark which in turn can effectively compare the different implementations of Hadoop framework. The different systems are to be analyzed based on separate data sets, set of applications and deployments. Benefits and Drawbacks of the Study As proposed by numerous specialists, business DBMSs have embraced "one size fits all" procedure as well as are not suitable for explaining to a great degree vast scale information preparing assignments. There has been an interest for extraordinary reason information preparing instruments that are customized for such issues (Lam et al., 2012). While MapReduce is alluded to as another method for preparing enormous information in server farm registering, it is likewise scrutinized as a "noteworthy step in reverse" in parallel information handling in correlation with DBMS. This study shows an unmistakable tradeoff in the middle of effectiveness and adaptation to non-critical failure. MapReduce expands the adaptation to non-critical failure of long-lasting examination by regular checkpoints of finished assignments and information replication. In any case, the successive I/Os required for adaptation to internal failure lessen proficiency. Parallel DBMS goes for productivity instead of adaptation to non-critical failure. DBMS effectively abuses pipelining middle of the road results between inquiry administrators. In any case, it causes a potential peril that many operations need be revamped when a disappointment happens. With this central distinction, the advantages and disadvantages of the MapReduce system can be sorted as beneath: Advantages Usability: The MapReduce model is basic however expressive. From the perspective of MapReduce, a software engineer characterizes the employment with just Map along with Reduce capacities, exclusive of specifying substantial conveyance of the individuals occupation crosswise over hubs. Adaptable: This computation technology does not have any reliance on information model as well as blueprint (Bhatotia et al., 2014). The assistances of MapReduce helps a software engineer to manage unpredictable or free information more effortlessly than can be done with the help of DBMS. Independent of Storage: The MapReduce is fundamentally autonomous as of basic accumulative layers. Accordingly, MapReduce can effort with diverse application layers, for example, BigTable and others. Adaptation to non-critical failure: MapReduce is exceptionally blamed tolerant. For instance, it is accounted for that MapReduce can keep on working regardless of a normal of 1.2 disappointments for each investigation work at Google (Alam and Ahmed, 2014). High versatility: The best point of interest of utilizing MapReduce is high adaptability. The site Yahoo! states that their Hadoop rigging could extent in 2008 out to more than 4,000 hubs. Disadvantages No High Level Language: There is none backing for any high level language as SQL in DBMS and techniques for optimization of query in MapReduce. Clients ought to code their executions in Map along with Reduce capacities. No schema and index: The MapReduce is free of schema and index. A MR employment can exert directly after its data is stacked into its accumulative layer. Nevertheless, this spontaneous preparing discards the advantages of information demonstrating (Dittrich and Quiane-Ruiz, 2012). MapReduce necessitates parsing everything at reading the input and changing it into information objects for information preparing, bringing about execution debasement. A Single unaltered dataflow: MapReduce gives the convenience with a basic deliberation, however in a settled dataflow. Consequently, numerous unpredictable calculations are difficult to execute with Map along with Reduce just in a MR work. Additionally, a few calculations that require different contributions are not all around strengthened following the dataflow of MapReduce is initially intended to peruse a solitary info and produce a solitary yield. Low efficiency: With adaptation to non-critical failure and versatility as its essential objectives, MapReduce executions are not generally upgraded for Input and Output proficiency. A move to the following stage cannot be made until every one of the undertakings of the present stage is done. Therefore, pipeline parallelism ought not to be misused. Additionally, piece level starts over, a coordinated rearranging technique, and a straightforward runtime planning can likewise bring down the productivity per hub (Zhang and Chen, 2013). This framework does not have particular arrangements for execution and does not enhance procedures like those that DBMS follows to minimize information exchange crosswise over hubs. Along these lines, MapReduce regularly demonstrates poorer execution than DBMS. Likewise, the MapReduce structure has an inertness issue that originates from its intrinsic group preparing nature. All of inputs for a MR Job ought to be arranged ahead of time for handling. Conclusion The MapReduce framework supports incremental processing of input data based on storing of intermediate results or preservation of intermediate states. The map and reduce phases and their corresponding functions dynamically resolves the issues with data processing efficiency and speed. The purpose of this research was to follow the API parameters and submit the jobs as they arrive, process them without modifying the application programming details and algorithms. The paper carries out a thorough evaluation of the effectiveness in the overall performance of Incoop system with respect to transparency and efficiency. The efficiency is based on providing transparency so as to create abstraction that does not need to the users to have knowledge about the methods used to process the incremental data. Therefore, the study has successfully evaluated the aspects and functionalities of MapReduce as a programming model to process and analyze massive data sets used by industries. In the present s tudy, Incoop is a design model which establishes an incremental approach to it. Several other frameworks exist one of which is Apache Hadoop framework. Incoop inputs are also considered to be hadoop based. 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