Soccer and Camp Nou Essay Example

Soccer and Camp Nou Essay Soccer is globally the most popular sport in the world, so many footballers step into the pitch to create moments that will go down forever in history. Camp Nou is home to my favorite soccer team which is FC Barcelona and it is a place where I have witnessed many unforgettable moments. The Camp Nou is special to me because I witnessed one of the greatest moments in the sport at that location, which I will never forget. Even though I have never personally stepped on the Camp Nou, it is one of the most beautiful and inspiring scenes one could ever witness. Once you set your eyes on it you will become mesmerized and nothing can distract you from the game that is being played. The Camp Nou has so many details that one person cannot highlight all of them by themselves. To me, a soccer pitch is a place where I set my eyes on and it and every worry or stress that I had before is gone. School, friends, and stress all disappear from my mind after the game starts and all I can focus on are the 22 footballers giving everything for their club. The amount of people you see in the stands is breathtaking as they all come together to cheer or boo for their team. Spectating a game of soccer you just see fans surrounding the whole stadium and how each club has a song that the fans sing in the beginning and end of a game. It really is remarkable to see the players walk through the tunnel with each of them having a mascot, and seeing how these little kids look up to these players. A soccer stadium is more than a place where a sport is played but it is more so an environment where fans celebrate the greatness of a team or to watch miserably their team lose. In soccer, critics see how many goals you have scored at your club and rank you based off that, but in soccer there are so many elements that a player can contribute to his team. In order to score you have to kick the ball through the goal and honestly it is the first thing that catches my eye when Im We will write a custom essay sample on Soccer and Camp Nou specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Soccer and Camp Nou specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Soccer and Camp Nou specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Animal Rehab Essays

Animal Rehab Essays Animal Rehab Essay Animal Rehab Essay Rehabilitating Animals What exactly is animal rehabilitation? The meaning of rehabilitation is to help restore something/someone so that it/they can hopefully readapt to life. Rehabilitating animals usually occurs through veterinarian care, building trust, creating companionship, and even recreating their habitat in the case of wildlife. There are different reasons for rehabilitating animals. The main reasons are injury, sickness, abandonment, or abuse. When it comes to wildlife, environmental dangers such as destruction of their habitat, getting hit by vehicles, orphaned or abandoned babies, and birds that have fallen from their nest, are more likely to be the cause. (Rehabilitating Animals) Requirements for obtaining jobs that work with animals are somewhat extensive yet, in some ways, simple. Some knowledge in biology and animal anatomy is needed to make sure to have a good understanding of the animal’s body and environment. Animal rehabilitators need to have extensive knowledge of the different species they will be working with. They also need to know a decent amount about their habitats and what they need in order to survive on their own in the wild. There are many jobs associated with caring for animals. Some of these are wildlife rehabilitators, veterinarians, animal rehabilitators for pets and farm animals, and wildlife managers. Many wildlife rehabilitators are members of the National Wildlife Rehabilitators Association and/or the International Wildlife Rehabilitation Council. Being a member of one or both of these helps rehabilitators to do more for the wildlife than what they do as part of their careers. Wildlife Rehabilitation as a Career) Jobs like the ones mentioned above require a variety of different educational levels. Veterinarians have to go to college for four regular undergraduate years. During these first four years they take pre-vet courses along with the regular required classes for a bachelor’s degree. After they have completed these first four years, they must complete four more years of actual veterinarian training. Once all eight years of college are completed they are certified as a Doctor of Veterinarian Medicine. Veterinary Education Requirements by Profession Level) If planning to be a wildlife rehabilitator someone can take a six month online course to become certified. If they want to further their education they can always take additional classes like this and even train somewhere local. In order to become a wildlife manager a person must have a four year degree within discipline. When it comes to rehabilitating pets and farm animals a person can either get certified as a wildlife rehabilitator or a person can always train under someone that already does this type of work. So, even though all these careers have to do with animals, they all require different educational levels. (Career Details- Wildlife Manager ; Wildlife Rehabilitation as a Career) Most people that go into the field of rehabilitation for animals do it purely for making a difference in the animals’ lives. If the person truly cares about the outcome of the animal, then money should not be a factor in helping animals in need. This is a major aspect of animal rehabilitation because rehabilitator’s income, if any is received at all, is low to moderate. Most of the time this work is done voluntarily or as an extra on-the-side job. More than likely, the people that is working with the animals to rehabilitate them do it from the heart not for money. Whether it be lending a helping hand at a shelter or running a rescue center out of someone’s own pocket, there are several ways to help out. Since having the expenses is such an important part of running a shelter, it is more common for someone to lend a hand instead of actually running the shelter themselves. Any person can help out just by looking around their neighborhood, in the paper, on the internet, or other resources for places that care for animals and volunteer work is needed. Other ways to lend a hand are to donate food supplies, money, or even the equipment needed to perform certain procedures. A person could also help out by purchasing land and building supplies for the construction of new rehabilitation centers. Many people would be surprised at the number of rehabilitation, care, and support centers for animals located in their own communities, towns, and cities. There are several centers that are not well known but can be found if sought after. Usually these are the ones that need more support and helping hands to meet their needs. Wildlife Rehabilitation as a Career) When it comes to a main cause for the need of rehabilitation, I am going to bring up animal-rights. The very reasons that brought about the animal-rights movement are some of the same reasons that bring forward the need for rehabilitation. Animal-rights are against the abuse and misuse of animals and for the animals to have their own rights as humans do. Supporters of the animal-rights movement are worried about the use of animals in pleasure hunting, killing for only certain parts of the animal, medical, and cosmetics testing. Some of the people that feel so strongly about the bad treatment of animals have even turned to vegetarianism. (Animal-Rights; Animal-Rights Movement) Animal-rights campaigns have been in a large degree responsible for the tightening of the reins on the use of animals in research. Whether it is lab rats, monkeys, or other laboratory animals, it is unfair to them as living things to be treated like this. Using animals for such experiments can leave them with lifelong scars, both emotionally and physically, and can even end up killing them. The scared animals are then in need of rehabilitation, love, and new found trust for humans, which may not even be of any help. Whether it is medical or cosmetic, the use of animals for testing must come to an end. (Animal-Rights Movement) Many people believe that animals do not have any rights and are a form of property only to support humans and their needs. Others believe quite differently. They believe that they are for the use of people as said in the Bible, but that they also have their own sense of being and have feelings just like humans. Still, there are others that believe animals are not property and should not help man in any way whatsoever. The animal-rights movement has over one-hundred groups in the United States that are interested in the welfare of animals. There are still those that believe that this movement is backed by extremist that will ruin the economic, political, and religious institutions. The animal-rights movement is also in action in Canada, Western Europe, Australia, and even New Zealand. (Thorburn) Some people may think that physical therapy for animals is a bit farfetched. However, when a person thinks of the nature and the benefits behind therapy for pets, it turns out to be the best option. It can help reduce the need for medication, help heal small injuries before they get worse, and even help with chronic problems. Physical therapy can be performed in many different ways. The main one is taking the time to get an animal use to humans and to expect and return love instead of fear and anger, as well as gaining a trusting relationship. Massages are another type and can be given by the owner or care giver. They are mainly used to relax the muscles and help to comfort the pet. Also, hypnotherapy is conducted in a pool or tank full of water, and it helps the pet exercise without causing extra stress or pain on the muscles and joints. (Mazis) It has been said that there has recently been a large increase in the amount of people giving physical therapy to pets. With this increase of people, a person can also get an increase of places offering this service. The requirements for the people offering this rehab are still widely varied in the since of both education and training. It is best to get someone that is professionally trained in rehabilitation/physical therapy and veterinary technology with good experience working with a person’s kind of pet. (McMahon) Physical therapy is a good choice for older animals due to their aging bodies. If an aging animal undergoes physical therapy when it reaches a certain age then it will continue to build its strength instead of becoming lazy and weak. Physical therapy is also a better choice for those with chronic musculoskeletal problems, such as hip dysplasia or arthritis, than medicine or even surgery might be. Since these disorders are usually treated with surgery, therapy is often a requirement for recovering. Undergoing physical therapy can help a pet or wild animal adjust to living with its conditions more comfortably then if it were to go without it. As one can see, physical therapy can be safer and less expensive than many other methods of treatment. Then only difficulty with physical therapy is that if it is not performed properly, it can result in injury for both humans and animals. Even if people know how to properly give physical therapy, they need to be trained to handle specific species. As always a specialist in physical therapy should be consulted before performing it on any animals without training. This type of work is becoming larger in many pet services such as pet stores, check-ups at the vet, pet spas, and many others. With these growing pet services, pet therapy is becoming more available in different areas as the benefits are becoming better known. Still yet finding the right physical therapist for one’s pet can be difficult depending on their location and what type of pet they own. Mazis) To fully understand the way that rehabilitation works, one would have to get involved. It takes a lot of time, patience, a gentle touch, and a caring heart. A person must be fully devoted to the cause and not get easily discouraged. Just like humans, animals need the attention and the support to fully rehabilitate. There are many different methods to rehabilitating animals. All of them require time, trust, and companionship in different levels. Shockingly this is n eeded whether a person is working with wildlife or companion pets. More of the ompanionship is needed with the pets than with the wildlife so that the wild animals can be returned to the wild. If someone is working with a pet that has been mistreated, the best approach is to let the animal come to them. Let it know that this person can be trusted and that they will not mistreat the animal. A person has to show them that not all humans are cruel and harmful. This will take time but most cases result in new found trust. On the other hand, someone dealing with an abandoned or injured pet the healing process is quite different. If the pet has been injured it mainly needs veterinarian care and the time to heal. More than likely, even if it is left with a defect, it will spring right back to normal. Sure, it may never exactly be the same animal it once was, but its spirit is still the same. If the pet has been abandoned, then someone really has the easiest job on their hands. The likely cause behind this abandonment is the lack of time to care for the animal or maybe even the lack of care and love for the animal. Most companion pets need just that, companionship. All they want and need is the love and attention that they strive for in order to be the best animal that they can be. One can either find them a new home with loving caregivers or even keep them themselves. These animals are the ones that are attention deprived, therefore, all they need to rehabilitate is that attention and care they have missed out on. Give them that, and a little extra love, and the caregiver will have a closed case every time. Now when it comes to rehabilitating wildlife, one has a whole different case on their hands. Yes, they too need the same amount of, if not more, time, trust, and definitely the patience as pets require. The main difference is that wildlife must also be taught how to use their instincts to help them survive in the wild. If the animal has been abandoned from birth then it will most likely require a lot more time to recover than others. A person has to decide what all the animal is going to need to survive based on the type of animal, its living conditions, and the animal’s age. Then a person has to help the animal learn how to live in its natural habitat so that it can later be returned to the wild. Throughout this process a person has to make sure that the animal does not get too attached to the caregiver. If it does then its release back into the wild could be difficult or dangerous for the animal as well as the caregiver. If the animal is injured then it could require a decent amount of time to recover but less than one that has been abandoned. This is because one that has been abandoned generally has more needs than an injured animal. In this case, a person would have to find the injury, try and fix whatever is wrong, and then help the animal to recover from the procedure as well as the shock. In both the cases where a person has an abandoned wild animal or an injured one the results could end out worse than a person had hoped. In order for the animal to survive, a person may end up having to raise it in captivity for the rest of its life. This is not what rehabilitators strive for. However, it is a better outcome than if the animal does not make it. It is quite rare that a person would run into a case of a wildlife animal that is being ill-treated. Even though this rarely happens, it is very possible to run into a situation such as this. It could be that a person has captured and kept a wild animal such as a skunk, ground hog, any wild birds, wolves, bobcats, or other animals of this type. Not only is capturing these animals a type of cruelty but the person may not be taking good care of the animal or has been mistreating it. In this situation, a person would just take the animal from the person’s possession, treat any wounds that the animal has, make sure it can survive if set out into the wild, and then treat it like a person would any other animal. As one can see there are a variety of ways to handle the rehabilitation of wildlife as well as companion pets. These that I have mentioned are just a few of the basic methods and situations that a person could run into. There are many more that people have discovered, or are perfecting, and even those that will be used in the future. There might even be some ways that have been used in the past but have yet to be discovered by today’s rehabilitators and historians. Just imagine all of the possibilities that could become reality for those that care about the welfare and health of companion pets and wildlife as well as the benefits for these animals. In conclusion, animal rehabilitation is one of those topics that more or less need to be discovered individually. Every person will have a different way of handling the rehabilitation process. Maybe they will come up with their own new way to administer the physical therapy, or perhaps they will use someone else’s already discovered tactics. Careers in animals rehabilitation, as stated before, are not numbered in plenty, but they are more than most people have noticed. These careers do not offer a large amount of money but they require non-expensive tools. These tools are love, attention, care, and the facility to house the rehabilitation. Animal rehabilitation is a profession that is in need of many more workers. Despite the many people that claim to care about animals and their rights as living things, not all of these people put forth an effort. It is understood that some may not have the expenses to do so, but simply offering a person’s love, time, and attention is all that is needed. Although one may not completely understand the work that is done, a helpful hand is always welcome. I strongly encourage anyone that has the time and patience to look around their neighborhood for a rehabilitation center and lend a helpful hand to those in need. Animal rehabilitation is full of new and improved ways for healing physically injured, emotionally harmed or distressed, abandoned, and orphaned animals. No matter which one of these â€Å"injuries† it is that the animal is going or has gone through, rehabilitation through physical therapy and loving care is just what the doctor ordered.

RED BULL Assignment Example | Topics and Well Written Essays - 1250 words

RED BULL - Assignment Example Red Bull is the first of its kind in the global market, and carved out for itself a new category that did not exist before. This distinction and the elements that built it are the sources of brand equity. Brand equity is defined as the added value that is endowed on economic goods as a result of branding (Bick, 2009; Farhana, 2012; M’zungu, et al., 2010; Znaidi & Fidha, 2012). it is – â€Å"[The] differentiation effect of brand knowledge on customer response leading to long-term outlook, customer knowledge, brand name, brand power, product innovation, brand quality, brand extensions, brand credentials, brand advertising, brand publicity and above all, effective brand management.† (Arora, et al., 2009, p. 75) 2. Case issues 2.1. Identification of Red Bull’s sources of brand equity The most important issue is the identification of Red Bull’s sources of brand equity, because they drive the product’s value creation. If the firm is to move product ion forward into the next higher level and avoid obsolescence, it must innovate along the line of its brand equity to ensure that what has been achieved has not been diminished. 2.2. Determination of new products under the Red Bull brand The innovation necessary to preserve brand equity and create value must emanate from the source of brand equity; having identified this in the first issue, the secondary issue is to put this knowledge into practice by choosing among alternative products that add further value. 3. Analysis of the Case The case treats on the entry of the Red Bull brand into new product categories, and the impact of this move on brand equity. These aspects are the gist of the three questions the answers to which follow: 3.1 Description of Red Bull’s sources of brand equity – Aaker’s sources of brand equity consist of 10 items spread over five dimensions, namely brand loyalty, perceived quality/leadership, associations/differentiations, awareness, a nd market behaviour (Gill & Dawra, 2010). These are all present in Red Bull. One element of brand loyalty is premium pricing; Red Bull is well received because its high price was seen to be justified by its added benefits above other drinks. Perceived quality and leadership are partnered with differentiation; Red Bull was marketed as the first energy drink, and thereafter leader of its class. The fourth dimension, brand awareness, was evident in German and Hungarian markets where, solely through word of mouth, mystique about the brand spread (including reference to â€Å"bulls’ testicles† as ingredient) such that the product was well anticipated and demand created long before its introduction. The fifth dimension, market behaviour, was positive in countries such as Austria where the product was first introduced, and the positive response worked to create brand equity in new markets Red Bull subsequently entered. 3.2 How Red Bull’s marketing program contributes t o brand equity The elements of the marketing mix employed by Red Bull all contributed to a different experience in the mind of the consumer, which was important in creating product recall and influencing future choice (Korkofingas & Ang, 2011). The marketing mix includes the 4 P’s, namely product, pricing, placement, and positioning. 3.2.1 Product – The first of a new class of beverage, the energy drink, which competitors first dismissed as a fad and then later on imitated. In Austria, the company needed to lobby for the creation of a new category, â€Å"functional food,† because the product did not fit into any of the established categories. The taste, which was adjusted to approximate the traditional cola, nevertheless retained a hint of â€Å"medicinal† flavour that still distinguished it as a functional beverage. 3.2.2 Packaging –

The Kung, Wogeo, Huichol, and Sherpas differ significantly in their Essay

The Kung, Wogeo, Huichol, and Sherpas differ significantly in their social organization. Use the ethnographies Boiling Energy, S - Essay Example However, these cultural practices differ from vast people in other parts of the world as depicted by four ethnographies derived from diverse parts of the world. Analysis The fact that different individuals in the world have their own practices is depicted by Richard Katz in his ethnography â€Å"The Kung - Boiling energy†. In the book, the author outlines the cultural and spiritual way of life practiced by the Kung people in the Kalahari desert in South Africa. One major captivating aspect that the book reveals concerning culture and spirituality is Kung’s unique dance that seems to provide the focal point because anthropologists consider it as a primary ritual that encompasses and expresses cosmology, medicine and religion in a simultaneous manner. The healing dance as it is commonly known is practiced at specific periods of the time of the year and amazingly, everyone in the community participates because these people believe that each one of them has a â€Å"sicknes s† on one way or the other (Katz 332). In this regard, the Kung people believe that illnesses could be physical, emotional or even spiritual and the healing dance simultaneously heals all illnesses irrespective of the sickness nature. Therefore, the healing dance contains much more than just healing because it helps individuals release tension and energy that eventually transform people’s inner feelings. On a general perspective, the healing dance represents the spirituality of the Kung people because after the dance these individuals feel nourished, rejuvenated and reborn just like an individual from the west would feel after seeking spiritual intervention from a church (Katz 332). Therefore, the healing dance greatly affects the religious life of the people of Kung. Another ethnography depicting a different social organization is Barbara G. Myerhoff in her book â€Å"Peyote Hunt†. The ethnography is a story of a Native American ethnic group from western central Mexico, whose culture and spirituality is signified by its ancient practices. Though the book encompasses vast research findings from other sources, the author brings out the Huichol’s religion and culture through personal experience. Ideally, the Huichol people practices vast rituals that involve weeping, singing and contacting the ancestral spirits. Among its numerous practices, the Huichol’s practice a ritual of deer hunting because they believe that deer meat is a source of nourishment due to the magic power that the meat contains. Prior to the magical meat granted by the deer, the hunting experience provides a deep spiritual connection and fulfillment because it brings together people and all creatures (Myerhoff 16). In addition, the Huichol people also adore the maize because they believe that it fosters morality and emotions in their own way of understanding. Though the interrelationship between the Huichol’s and the maize is weird they claim that maize is their life and they greatly interconnect. Generally, the deer-maize-peyote complex is the way of life that determines Huichol’s cultural and religious life because it helps them refresh their inner personality emotionally, physically and spiritually by hunting the Peyote, eating its meat and exercising the maize ritual (Myerhoff 16). On a different perspective, Ian Hogbin chips in with his

Creation of a Potential Chartable Organization Web Page Assignment

Creation of a Potential Chartable Organization Web Page - Assignment Example In a bid to have our services reach a wider coverage and enable us reach as many needy children as possible, the need to develop a website for our organization came in. To cover a wider area in terms of service delivery, quicken the service delivery, help get contact with the needy without the knowledge about our organization, create awareness of the existence of our organization and its services, reduce the cost of accessing our information by eliminating the physical availing of oneself at our premises. This website in itself offers plenty of positives that make it a better option in improving our services delivery. The advantages of this site transcend beyond the borders. They include the following benefits. The website is user friendly. This website offers a very user friendly interface that makes it easy for people with limited computer knowledge to easily use it. The website’s interface is very simple thus aiding easier use. The website also offers cheaper option in information elicitation. As opposed to being physically present at the organization’s premises, the website helps save the cost of travel since a user can access it at the comfort of their homes without necessarily traveling to the premises. The website also makes the response services easily achievable. This is because needy persons may have made an enquiry about our contact from wherever they are. Having this website makes it easy to give feedback to them regardless of their geographical location. The website can also act as a contact point between our organization and other charitable organizations and agencies. Another organization may need to make contact with ours. With this website it’s very easy since they can contact us even online without necessarily looking for our physical location This website has several hyperlinks that lead to those various pages. These are also web pages also contain different

Extensible Business Reporting Language in India

Extensible Business Reporting Language in India Introduction XBRL XBRL (eXtensible Business Reporting Language) reporting is gaining momentum as a medium of digital financial reporting (Ogundejiet.al, 2014). It is a meta-language, based on XML and used as electronic communication of business information. The primary purpose of XBRL is to facilitate the preparation, publishing, exchange, and analysis of financial statements. In fact, using the framework of XBRL it is possible to facilitate numerous types of reports that can efficiently be parsed by computers (Vasarhelyi and Alles, 2008) and software applications available for the analysis of such information (Silveira et al., 2007). XBRL can be considered as innovation as it is becoming an internet business standardization language (Willis, 2007). A XBRL report does not only contain business and financial reporting information but it also includes attributes that describe that information. It doesn’t change the financial reporting standards but change the way in which business and financial i nformation is reported. Typically, an XBRL report consists of an XBRL instance document containing the financial facts and taxonomies that provide the information about how facts are interrelated in the financial statement. Taxonomy works as a electronic dictionary for business and financial terms within the business realm. Instance documents are business reports that are physically connected to taxonomies. It contains both numerical and non-numerical data and information about the data. XBRL in India The XBRL wave started in India in late 2007 when the Institute of Chartered Accounts of India (ICAI) initiated the idea digital business reporting using XBRL with different regulators in India. XBRL implementation can achieve immediate benefits for Indian companies in terms of a more efficient means to file incorporation documents online and a simplified mode of filing of returns and forms. The benefits to Indian capital market include easy access to public information for users at anytime and from anywhere, which may increase information transparency. With increased coverage, it is hoped that the XBRL data thus collected would significantly enhance the Government capability in policy formulation and regulators, corporates as well as public and investors at large. Major regulators involved in the adoption of XBRL in India are Ministry of Corporate Affairs (MCA), Reserve Bank of India (RBI), Securities and Exchange Board of India (SEBI) and Insurance Regulatory and Development Authori ty (IRDA). From 31st March, 2011, Ministry of Corporate Affairs mandated XBRL reporting (in phases) for companies, who would adopt the Commercial and Industrial Taxonomy developed by ICAI. In the first year (phase 1), the focus was on a certain class of companies who are listed in India, with paid up capital of Rs. 5 crore and turnover of Rs. 100 crores, would have to file their Balance Sheet and Profit and Loss in XBRL format from the FY 2010-11 onwards. The subsequent years witnessed a significant change in the regulatory reporting format and a new schedule VI for improvement in disclosure system for financial statements was enforced by the Companies Act 2013. The taxonomy architecture also underwent considerable change. Companies are also required to file their cost audit report and compliance report in XBRL format. Filers have the option to create their own XBRL documents in house or to convert their financial statements into XBRL format through outsourcing. Regardless of which approach, the first step is to tag each financial element to the published XBRL taxonomy so that accounting information can be converted into XBRL format. Once XBRL instance documents are created, filers need to validate the instance document before filing on MCA portal. Off-line process validates XBRL instance documents for business rules using the MCA off-line tool. Second, for online validation (Pre-scrutiny) the instance documents are uploaded and validated from the MCA21 system (MCA 2012). The Ministry of Corporate Affairs (MCA) has adopted the XBRL taxonomy for Commercial Industrial (CI) Companies. Regulators like RBI has implemented the XBRL based regulatory filings for banks using Internet and Indian Financial Network. SEBI and IRDA are in the process of implementing XBRL. But the adoption is not uniform across various sectors of businesses in India. As every organization faces some teething problems when adopting a new technology, the same holds true for XBRL. Firstly, XBRL has a steep learning curve to begin with. Therefore, there’s a big challenge for the company to bring together a workforce skilled for using this new technology. It requires training efforts and change management initiatives on the company’s part to prepare employees for such advancements. Organizations should also be careful about the probable effects of the technology adoption procedure on existing processes and people; and take necessary steps to minimize any adverse behavioral impact. Research Objective Therefore adoption of XBRL becomes a relevant research area of interest among academics and practitioners (Pinsker,2008; Muller,2013). Researches around the world are carried from various disciplines on XBRL. Further, majority of academic XBRL research has focused on the US market (Srivastava and Liu, 2012) and, therefore, there is a need to see how non-US countries have implemented XBRL. Further, little research is cited regarding end-user attitude towards XBRL adoption (Muller, 2013). Being a behavioral study, the present research has applied a technology acceptance model (TAM) to identify the predictors for attitude formation required for successful adoption of XBRL. Based on Baldwin (2006) study we classified the stakeholders for the system in four groups. The ‘Standardizer’ creates taxonomies, accounting standard, Legislator and regulator. ‘Providers’ are the companies, divisions that provide platform for creating reports. ‘Intermediaries’ are auditors, financial aggregators. ‘Addresses’ are Investors, regulators, managers. The present work attempts to analyze the acceptance of XBRL technology by ‘Intermediaries’ including auditors and company financial professionals responsible for preparation of XBRL report in Indian companies. Thus, the study has implications for auditors, as well as for firms who operate in India and in countries whose XBRL implementation reporting in mandatory. Literature Review XBRL As pointed by many researchers, XBRL is used as most advanced and rigorous standards taxonomy developed to help for a better assurance of future digital financial reports (Cohen, 2009; Lymer and Debreceny, 2003; Boritz and Wo, 2008; Plumlee and Plumlee, 2008; Shrivastava and Kogan, 2009; and Gonzalbez and Rodriguez, 2012). XBRL adoption allows organisations to report quickly (Cohenet al., 2005), and standardised data to be accessed at a lower cost with greater transparency and cheaply. With the adoption of XBRL, financial information can be optimized for creation, discovery, consumption, and reuse, and XBRL also enables supply of information for business reporting to communicate among players more efficiently (Vasal and Srivastava, 2009; Debreceny et al., 2005). Additional XBRL benefits include cost savings because of increased data processing capability, decreased data duplication and decreased cost of bookkeeping (Pinsker and Li, 2008; Yoon,2011). Alles and Piechocki (2009) develop a framework for understanding how tagged data can be used to change the way in which decisions affecting governance are made. Roohani (2007) argues that XBRL would facilitate corporate governance and provide transparency to employees, investors and creditors, and regulators. Alles and Piechocki (2009) commented that XBRL will improve corporate governance. Premuroso and Bhattacharya (2008) confirm that early and voluntary filers of financial information in XBRL format demonstrate superior corporate governance and operating performance relative to their non-adopting peers. But Doolin and Troshani (2007) believed that benefits of XBRL are not expected to be immediate but will accumulate over time. Tornatzky and Klein (1982) and Rogers (2003) suggest that the relative advantage, compatibility, complexity, and the ability to trial and observe a technology like XBRL, all play a significant role in the adoption decision. Potential adopters typically evaluate the relative advantage and benefits of new technology against the perceived costs (Doolin and Troshani, 2007; Oliver and Whymark, 2005; Premkumar et al., 1994). Adopters will weigh the initial and ongoing cost of adopting the technology (Rogers, 2003) against potential benefits such as a reduction in compliance costs and increased competitive advantage (Oliver and Whymark, 2005). The greater the perceived positive relative advantage, the more likely an organisation will adopt the technology. Chartered Accountants will be primarily responsible for the implementation of XBRL in an organization (Gauri, 2014). Current study examines the factors that influence individual decision to adopt XBRL using Davis (1989) Technology Acceptan ce Model (TAM). Technology Acceptance Due to complexity and context-sensitiveness, technology adoption required various models and which has speculated in the past two decades to specify the factors influencing organizations technology adoption (Wolfe, 1994; Jeyaraj et al., 2006; Doolin and Troshani, 2007). These include the technology acceptance model (TAM) (Davis, 1989), TAM2 (Venkatesh et al., 2003), theory of planned behaviour (Ajzen, 1991), innovation diffusion theory (Rogers, 2003), and the unified theory of acceptance and use of technology (Venkatesh et al., 2003). Among all, TAM is the most popular model build upon a well known theory of IS (Information System) research. The literature of IT adoption relates to various Personal factors (Davis, 1989; Troshani and Doolin, 2005; Venkatesh, and Davis, 2000), Technological factors, Environmental factors and organisational factors (Troshani and Doolin, 2005). Personal factors include dimensions of TAM (Technology Acceptance Model) like perceived ease of use and perceived usefulness, attitude towards technology, which were proven to be more successful in measuring the impact on technology adoption. Technological factors including relative advantage (Zaltman et al. 1973), complexity (Rogers, 1983), compatibility (Kwon and Zmud, 1987), observability (Rogers, 1983), and trial ability (Venkatesh, and Davis,2000). Technology complexity includes the current knowledge and skills of the employees in the organization (Doolin and Troshani, 2007). Davidson el al. (2006) and Rogers (2003) revealed that lack of knowledge and skills hinders the adoption of XBRL by organisation accountants. Environmental factors include e xternal pressure (Iacovou et al., 1995) and competition (Grover, 1993), Innovation Adoption (Tornatzky and Klein,1982; Rogers, 1983). Organisational factors include top management support (Rai and Howard, 1994; Thong and Yap, 1995), organisation structure (Lai and Guynes, 1994), centralisation and formalisation (Zmud, 1982; Grover and Goslar, 1993), organisation size (Grover and Teng, 1992). But with present research scope, we only examined the impact of determinants defined in Technology Acceptance Model (Davis,1989). Research Model TAM is an adaptation of theory of reasoned action by Fishbein and Ajzen (1975) and was mainly designed for modeling user acceptance of information technology in the workplace (Davis, 1989; Davis et al., 1989). The positive relationship between behavioral intentions and actions is extensively described by the theory of reasoned action (Azen,1980) and the theory of planned behavior (Azen, 1991). The TAM model assumes that system use is directly determined by behavioral intention to use the system which is in turn influenced by users’ attitudes toward using the system and the perceived usefulness of the system. This model displays a high level prediction power of technology use (Goswami, 2014). The present research uses the TAM (Technology Acceptance Model) model proposed by Davis (1989) to understand the acceptance in respect of perceived usefulness and ease of use dimensions. Both are most closely related to the characteristics of the XBRL system. Perceived usefulness (PU) the degree to which a person believes that using a particular system would enhance his or her job performance (Davidson et.al, 2006). Perceived ease of use (PEOU) is the degree to which a person believes that using a particular system would be free of effort. Research Methodology The research methodology of this study is divided in following points: Source of data-The source of data collection is primary data which is collected from the professionals working in various companies and responsible for creation of XBRL reports. Sample size-as per the difficulty of finding the qualified respondents who were responsible for the XBRL based financial reporting;the sample 20professionals of Rajasthan state were selected randomly. Each author has contributed 5 the filled questionnaire and the data were collected from 12 companies as a representative sample. Sampling technique-The sampling technique used is convenient sampling. Hypothesis- as per the nature of the research two hypotheses were developed and shown under the head of data analysis. Analysing Tool: Multivariate Regression Analysis were used to analyse the data and to identify that which independent variable results change in dependent variable. Conclusion The present research begins with a clarification that global adoption of XBRL will have a large impact on financial and corporate reporting process. Indian companies can also be benefited with this technology innovation along with its inherent operational advantages. TAM has proven to be a useful acceptance model in helping to understand and explain the user behavior in XBRL implementation. The study examined the effect of perceived usefulness and ease of use on attitude of Indian financial professionals towards XBRL reporting. Change management is also a crucial step to be taken before implementing a technology like this. Employees are quite reluctant for changes in processes. This makes it imperative for companies to conduct change management which helps employees embrace the change openly. Staying up to date with current taxonomies is also essential. The implementation roadmap must be charted out with detailed planning for the technology’s adoption to be a success. It is critical to ascertain the most suitable method for your organization to implement it. Your decision to go for bolt-on, or outsource or built-in approach must be carefully thought of and minutely planned keeping in mind the organization needs. Future Research It is worth noting that whereas XBRL has exhibited capabilities to produce the digitized version financial statements, it is still unable to capture information displayed through various other sections of the financial statements and the annual reports. Particularly, the information displayed through the notes to accounts and, management discussion and analysis sections of the annual reports. This is indeed a challenging area for future research. All aspects concerning the improvement of efficiency by applying XBRL like time savings, reduced effort, and improved communication are mentioned frequently in literature but hardly any research activities could be recognized. Future researched should focus on the evaluation of productivity of financial reporting. Other potential area of research is system flexibility, which measure the cross-system compatibility and system independent processing of XBRL business and financial information. The impact of demographic factors upon the XBRL adop tion among consumers must be examined. Based on our discussions and literature review, we suggest that research focus might also be on the economic impact of XBRL. This may help to present a clear business case to the stakeholders which should contribute to the comprehensive adoption of XBRL.

Amistad Review :: essays papers

Amistad Review Steven Spielberg's "Amistad" is centered on the legal status of Africans caught and brought to America on a Spanish slave ship. The Africans rise up and begin a mutiny against their captors on the high seas and are brought to trial in a New England court. The court must decide if the Africans are actually born as slaves or if they were illegally brought from Africa. If the Africans were born as slaves then they would be guilty of murder, but if their being brought here from Africa is illegal, they had the right to defend themselves. This was not such a simple issue since the slave trade had been banned by treaties at the time of the Amistad incident in 1839. The movie starts on board the Amistad. On the ship the leader of the Africans, Cinque, frees himself from his chains and frees the rest of his tribe. They slaves are being taken from a Havana slave market to another destination in Cuba. The two men who bought them are spared, and promise to take the slaves back to Africa. Instead, the Amistad is guided into US waters, and the Africans end up being tried in a New England court. Luckily, it is a Northern court. If the slaves had ended up in the South they would have no chance of getting off. The slaves are first defended by Roger Baldwin a well-off real estate lawyer who bases the case on property law. Only slowly does Baldwin come to see his clients, the slaves, as human beings. Also, two Boston abolitionists, an immigrant called Tappan, and a former slave named Joadson are in the defense. Together these men work to try to free the 53 slaves aboard the Amistad. After the slaves are tried and freed at the New England district court, they must go to the Supreme Court. In the Supreme Court John Quincy Adams, former president, who is fighting for the freedom of all men, defends them. He gives an 11 minute speech and persuades the Supreme Court to free the slaves as individuals because all men are free under the Declaration of Independence. The slaves are freed once and again and choose to return to their homeland. However, Cinque discovers that his village has been destroyed and the rest of his family has already been sold into slavery. This is where Cinque emerges as a powerful character. He was once a free farmer living in peace with his now lost wife and family. Amistad Review :: essays papers Amistad Review Steven Spielberg's "Amistad" is centered on the legal status of Africans caught and brought to America on a Spanish slave ship. The Africans rise up and begin a mutiny against their captors on the high seas and are brought to trial in a New England court. The court must decide if the Africans are actually born as slaves or if they were illegally brought from Africa. If the Africans were born as slaves then they would be guilty of murder, but if their being brought here from Africa is illegal, they had the right to defend themselves. This was not such a simple issue since the slave trade had been banned by treaties at the time of the Amistad incident in 1839. The movie starts on board the Amistad. On the ship the leader of the Africans, Cinque, frees himself from his chains and frees the rest of his tribe. They slaves are being taken from a Havana slave market to another destination in Cuba. The two men who bought them are spared, and promise to take the slaves back to Africa. Instead, the Amistad is guided into US waters, and the Africans end up being tried in a New England court. Luckily, it is a Northern court. If the slaves had ended up in the South they would have no chance of getting off. The slaves are first defended by Roger Baldwin a well-off real estate lawyer who bases the case on property law. Only slowly does Baldwin come to see his clients, the slaves, as human beings. Also, two Boston abolitionists, an immigrant called Tappan, and a former slave named Joadson are in the defense. Together these men work to try to free the 53 slaves aboard the Amistad. After the slaves are tried and freed at the New England district court, they must go to the Supreme Court. In the Supreme Court John Quincy Adams, former president, who is fighting for the freedom of all men, defends them. He gives an 11 minute speech and persuades the Supreme Court to free the slaves as individuals because all men are free under the Declaration of Independence. The slaves are freed once and again and choose to return to their homeland. However, Cinque discovers that his village has been destroyed and the rest of his family has already been sold into slavery. This is where Cinque emerges as a powerful character. He was once a free farmer living in peace with his now lost wife and family.