How Technology Has Changed the Accounting Profession

1. Introduction Thirty years ago, most financial accounting was done manually, leading to a great deal of paperwork. Currently, most accounting information is recorded via computers and wide area networks (Journal of Accountancy, 1994a). Technology has certainly changed the face of accounting over the years. While it is unclear whether technology’s impact on accounting has been positive or negative, it is clear that technology has drastically changed the accounting profession. Often a technological advance may be an asset to a business, but a liability to the firm’s accountant. For example, information can be provided in a timely and more accurate manner, but at the price of confidentiality. Some of the impacts of technology are neither†¦show more content†¦Expert systems and advanced accounting software that have recently been designed could be perhaps one of the greatest assets of technology to accountants. Users of this recent development in technology range from the smalle st proprietorships to the largest of corporations. Expert systems are a type of artificial intelligence that assists accountants in their decision-making (Journal of Accountancy, 1996). These systems are especially useful in both auditing and tax decision-making but can be developed to aid users in many different areas including inventory control and financial statement preparation ( Pincus and Accounting). A software company called Intuit recently developed a program called Quicken 4 for Windows. This software provides accountants with on-line documentation, multimedia tutorials, and even interactive advice from financial experts ( Byte, 1995). Visual Accountmate developed a program called Manufactures’ Inventory that posts the goods to the appropriate accounts as the inventories move through the manufacturing process. For the small privately owned business, Windows 95 has developed a program that helps accountants to develop financial statements by presenting a series of sp ecific questions ( Accounting Technology, 1997). These are just a few examples of how expert systems and accounting softwareShow MoreRelatedEffects of Technology on Accounting Essay713 Words   |  3 PagesEffects Of technology On the Accounting Profession The accounting profession has experienced many different changes and as well as a tremendous amount of growth over the past century. (Schaefer, 1998) Its unfortunate that due to unethical accounting practices there has been an increased need for advanced technology of accounting systems in order to better monitor what is going on with organizations. 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What were the roots causes of the Cold War Free Essays

Introduction As I have shown in the poster, the root causes for the bipolar realignment of world politics after the end of the Second World War can be grouped into three interrelated categories. First, the orthodox or traditionalist view, which maintains that the onset of a bipolar international order after the end of World War Two can be attributed to the expansionist stance of the Soviet Union. The most important bargaining chip that Moscow had after the capitulation of Germany was the presence of the Red Army throughout Eastern Europe. We will write a custom essay sample on What were the roots causes of the Cold War? or any similar topic only for you Order Now In addition, since the point at which the war ended, the Soviet Union actively worked for the sovietisation of the countries occupied by the Red Army. According to the orthodox view, Stalin could have taken a more cooperative approach to the overriding question of security. In addition, the West might have averted the Cold War by acting ‘with fewer scruples’. (Mastny, 1979: 360) The Western powers were slow to react to the realignment of the international political order (Raack, 1995: 159), failing to see Stalin’s expansionist intentions. In any case, the orthodox view suggests that a long term accommodation with Moscow after the defeat of Germany would not have been possible. The Western leaders failed to identify the impossibility of long run cohabitation with Moscow. At the same time, the Soviet leadership was labouring under the assumption that any accommodation with the West was only temporary (Schlesinger, 1967: 50). Revisionists argue that the United States conducted an aggressive foreign policy, epitomised by the promulgation of the Truman Doctrine, the European Recovery Plan and the creation of the national security establishment. The most peremptory concern of the United States in the post-war scenario was to avoid another economic depression by creating a free market trading area able to absorb the surplus goods manufactured in the United States. This free market trading area would be situated in the world’s ‘industrial perimeter’ (the Rhineland, Japan, the United Kingdom and the United States) and was to be guarded from Soviet interference by implementing the policy of ‘containment’ (Kennan, 1967: 359). This foreign policy was carried out with massive projection of power, motivating Moscow to create a security zone in Eastern Europe for the purposes of avoiding an encirclement by the West. After the capitulation of Germany, the actions of the United States v is-a-vis Japan (namely, the nuclear bombing of Hiroshima and Nagasaki) had been informed by the overall strategy to be followed towards Moscow (Alperovitz, 1995: 127-9). Truman’s attitude towards the Soviet Union was fundamentally different from Roosevelt’s. The President’s policies, like the Marshall Plan, were deemed essential in order to ensure the prosperity of the United States (Williams, 1972: 14), as the exportation of dollars was necessary in order to achieve equilibrium in world trade and to facilitate US exports (Kolko, G. and Kolko, J. 1972: 360). The post-revisionist position is to forge a synthesis between the two other schools, not by blaming either side but by looking at the motivations of the two superpowers, as well as examining the extent of their responsibility and input in the onset of the confrontation. On the one hand, post-revisionists reject the assumption put forward by revisionist authors that the policy of ‘containment’ was implemented against the will of the American public. At the same time, post-revisionists argue that American policy-makers probably overestimated external threats in order to attain domestic goals (Gaddis, 1983: 179-181). There are a number of aspects which need to be taken into account. The arrival of Harry Truman at the White House (and subsequent change of attitude towards the Soviet Union) and the nuclear attack which put an end to the war against Japan and the future of Germany are amongst the most important ones. According to this school of thought, Washington was intere sted in curtailing Moscow’s influence in Eastern Europe, triggering a response on the part of the Soviets which entailed the building of a buffer zone (Paterson, 1973: 36). It has been argued that geopolitical circumstances and the nature of the American and Soviet political systems compelled Washington and Moscow to take part in a confrontational situation (Gaddis, 1972: 361). In this regard, it is possible to argue that the fate of Germany was the most overriding issue that the superpowers had to deal with. The decision on the final settlement concerning Germany exposed the inherent incompatibilities between the communist and capitalist systems. Simultaneously, the superpowers were compelled to grab a foothold in Germany in order to safeguard their vital interests. In the case of the United States, these interests revolved around the creation of a Western European free trade area with its base in the Rhineland. In the case of the Soviet Union, it entailed securing a foothol d in Germany in order to shore up the security zone in Eastern Europe and to prevent the possibility of another German invasion. Select bibliography Alperovitz, Gar (1995) The Decision to Use the Atomic Bomb and the Architecture of an American Myth (Alfred A. Knopf: New York) Gaddis, John Lewis, (1972) The United States and the Origins of the Cold War, 1941-1947 (Columbia University Press: New York) Gaddis, John Lewis, The Emerging Post-Revisionist Synthesis on the Origins of the Cold War, Diplomatic History (1983) 7(3): 171-190 Kennan, George F. (1967) Memoirs: 1925–1950 (Little, Brown and Company: Boston) Kolko, G. and Kolko, J., (1972) The limits of power: The world and United States foreign policy, 1945 – 54 (Harper and Row: New York) Mastny, Vojtech, Russia‘s Road to the Cold War. Diplomacy, Warfare, and the Politics of Communism, 1941–1945 (Columbia University Press: New York) (1979) Paterson, Thomas, (1973) Soviet-American Confrontation: Postwar Reconstruction and the Origins of the Cold War (The Johns Hopkins University Press: Baltimore and London) Raack, R. C. (1995) Stalin’s Drive to the West, 1938-1945: The Origins of the Cold War (Stanford University Press: Stanford, CA) Schlesinger Jr., Arthur M., â€Å"Origins of the Cold War,† Foreign Affairs 46, No. 1 (October, 1967), 22-52 Williams, W.A., (1972) The tragedy of American diplomacy (W.W. Norton: New York) How to cite What were the roots causes of the Cold War?, Essay examples

Dulce Et Decorum Est Essay Research Paper free essay sample

? Dulce Et Decorum Est? Essay, Research Paper In a verse form titled # 8220 ; Dulce et Decorum Est # 8221 ; , life in the trenches is diagrammatically detailed to paint a graphic image of World War I contending techniques for the reader. Many others wrote about the unfairnesss and inhuman treatments of war at this clip, but merely one, Wilfred Owen, did so in such a lasting and meaningful manner. Owen is known as one of the most ill-famed WWI poets, and has doubtless had more impact on the public scruples of the calamity of war than any other author of his coevals. WWI introduced a new manner of warfare known as trench warfare. Lines were created that were about 8 pess deep and many were 100s of stat mis longs. The lines were curved so that slugs fired within the trench from enemy fire couldn # 8217 ; t travel along the trenches. The enemy trenches were normally parallel and it was a changeless spring and take of land. We will write a custom essay sample on Dulce Et Decorum Est Essay Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Progress was minimum and many suffered from other diseases such as # 8216 ; trench-foot # 8217 ; and depression, normally ensuing in a mental prostration known as a nervous dislocation. Trench warfare was snake pit for all those involved, many returning place in a different province of head than they left with. Besides, WWI claimed the lives of many of America # 8217 ; s brightest heads, including physicians, authors, and novelists. In this verse form written by Owen, the events of a typical twenty-four hours in the war is elaborate and described to demo that war is non as glorious and honest as those back place image it. The rubric, intending # 8216 ; how sweet and suiting it is to decease for one # 8217 ; s state # 8217 ; , is really really sarcastic and depicts the feelings of many of those that were contending. The first stanza sets the scene and demo what the soldiers would be experiencing at the clip. The work forces # 8217 ; s status at the clip was so deplorable that they could be compared to old mendicants and beldams. These work forces seem to be physically and mentally crushed. Their pess are caked in blood, which is more or less a dehumanizing image because most associate Equus caballuss with being shod, non work forces. By depicting the end of remainder that the work forces were seeking as # 8216 ; distant # 8217 ; , Owen shows that the work forces knew that they had a journey in forepart of t hem. # 8220 ; Coughing # 8221 ; finds an reverberation subsequently in the verse form, while gas shells dropping quietly suggests a threat stealthy and devilish. In line eight, the beat slackens as a peculiarly dramatic minute attacks. Stanza two focal points on one adult male who couldn # 8217 ; t acquire in gas mask on in clip. Following the officer # 8217 ; s bid in line nine, # 8220 ; ecstasy # 8221 ; ( of groping ) seems a unusual word until we realize that medically it means a morbid province of nervousnesss in which the head is occupied entirely with one thought. Lines twelve through 13 consist of a powerful submerged metaphor, with yielding to toxicant gas being compared to submerging. # 8220 ; Floundering # 8221 ; is what they # 8217 ; re already making # 8211 ; in the clay # 8211 ; but here it takes on more ghastly deductions as Owen introduces himself into the action through witnessing his companion deceasing in torment. The 3rd stanza is the wake of the events that merely took topographic point. From strait description Owen looks back from a new position in the visible radiation of a repeating incubus. Those stalking flairs in stanza one foreshadowed a more awful haunting in which a friend, deceasing, # 8220 ; dips at me # 8221 ; before # 8220 ; my helpless sight # 8221 ; , an image Owen will non bury. Towards the terminal of the stanza, Owen attacks those at place who uphold the war # 8217 ; s continuation unaware of its worlds. If merely they might see Owen # 8217 ; s ain smothering dreams # 8221 ; which replicate in little step the victim # 8217 ; s enduring. Hell seems near at manus with the funny simile # 8220 ; like a Satan # 8217 ; s sick of wickedness # 8221 ; . Owen # 8217 ; s imagination can merely paint a image that sticks in the bosom and head of the reader. The last lines are a repetition of the rubric, and besides and added line to clear up the existent significance of the verse form. Owen mocks the thought of war being an honest and chauvinistic manner to back up 1s state as he describes a state of affairs in which decease is detailed in ghastly item. This verse form is rough, yet effectual in exposing the Acts of the Apostless of war and the affect the it has on all of the people involved, particularly the pes soldiers who served in the front line, the trenches. Owen serves as a great illustration of the losingss that war brings. Many other poets, authors, and great heads were lost to the horrors and calamities of war. Owen had a profound consequence on the manner that people view war and the events that take topographic point. It besides serves as a testament to what people involved with war had to travel through, and what the subsisters remember most of all, the disgusting Acts of the Apostless of voluntary anguish.

John Dalton Was Born In September 5,1766 In Eaglesfield In Cumberland,

John Dalton was born in September 5,1766 in Eaglesfield in Cumberland, England. Dalton and his family lived in a small country house. His family had been Quakers since 1690. Quakers where members of a society of friends. John had a brother named Mary and A brother named Charles, when he was born his brother was twelve years old and his sister was two years old. Dalton's birth was not recorded, so when he grew up older he asked one of his relatives and got and answer which was his birthday. His parents were honest people and good workers. His dad Joseph had land he had inherited were Dalton and his brother Charles help out with the crop. His mother Deborah Greenup homespun textile Dalton's sister help her too. John Dalton's family were poor but although they were never hungry they were poor Dalton was lucky he was a Quaker , other boys received little or no education, but as Quakers Dalton received a fair education at the closest Quaker school . For Dalton it was an achievement going to school since in those times only one out of two-hundred and fifteen people could read. John Dalton went to the Quaker school at Pardshow Hall. Dalton was quick when it came to studies and in mathematical problems he was good and seem to be tireless of them. John Fletcher was Dalton's teacher, he was a smart man who didn't use a rod to hammer in learning to Dalton, he was to provide Dalton with a excellent back-round and lifelong quest for knowledge. Then came Elihu Robinson a rich Quaker gentlemen. who become Dalton's mentor, and was another person to lead Dalton to mathematics , science, and specially meteorology. John Dalton had an intense fascination for meteorology he even in fact kept careful daily weather records for forty six straight years. When Dalton was twelve he opened his school in Eaglesfield. He was smaller than some boys so he was threatened by the older boys who wanted to fight with the young teacher. He managed to control the kids for two years, but eventually due to poor salary Dalton return to work the land for his rich uncle. In 1785 Dalton and his brother opened another school this time at Kendall where Dalton had recently moved in. The school offered English, Latin, Greek, French, along with twenty one mathematics and science subjects. Although they were sixty students attending, Dalton and Charles had to borrow money and take outside jobs to support themselves. John Dalton was very smart, but he was poor, unorganized and he was colorblind, In France this condition was known as Daltonism. Being colorblind was terrible for a chemist, but inspite of this disadvantages he helped contribute to science. Once in his mom's birthday, he bought his mom some very special stockings. He taught they were blue and asked his brother to verify if it were really blue, that's when Dalton found out him and his brother were both colorblind. Dalton studied the condition from which himself suffer colorblindness. And he did a paper in it which, brought more attention than then his first book published when presented to the Manchester Literary and Philosophical Society. His paper was the earliest description of the phenomenon of vision. John Dalton later met another man named Gough who was his new mentor. He was the son of a wealthy tradesman, and was blind. He taught Dalton languages, mathematics, and optics. Dalton dedicated to Gough two of his earliest published books to Gough who had encourage his lifelong interest in meteorology, Gough was the one that told Dalton to keep a daily journal, and he would for forty six straight years. Through his observations Dalton was the first to prove the validity of the concept that rain is precipitated by a decrease in temperature, not by a change in atmospheric pressure. In 1787 Dalton began to try to get more money by selling his eleven volume classified botanical collections and giving public lectures. His studying were to prepare him for medical school, but because of lacked of money, his family discourage him and did not feel he was suited for a physician. In 1793 Dalton moved to Manchester to tutor