Saturday, December 28, 2019

Race Relations and the Olympic Games

Given that competitors from across the globe compete in the Olympic Games, it’s no surprise that racial tensions will flare on occasion. Athletes in the 2012 Olympic Games in London sparked controversy by making racial jabs about people of color online. Fans set off scandals as well by taking to Twitter to lob xenophobic insults at players from rival countries. And the International Olympic Committee itself was accused of anti-Semitism for not honoring the Israeli athletes killed by terrorists at the 1972 Olympic Games with a moment of silence during opening ceremonies 40 years later. This roundup of racial controversies linked to the 2012 Olympics reveals the state of global race relations and how much progress the world needs to make in order for all people—athletes and otherwise—to be considered equals. No Moment of Silence for Victims of Munich Massacre During the 1972 Olympic Games in Munich, a Palestinian terrorist group called Black September killed 11 Israeli competitors after taking them hostage. The survivors of those killed asked the International Olympic Committee to have a moment of silence for the slain athletes during the opening ceremonies of the 2012 Olympic Games to commemorate the 40th anniversary of the Munich Massacre. The IOC refused, leading the family members of the victims to accuse Olympic officials of anti-Semitism. Ankie Spitzer, the wife of the late fencing coach Andre Spitzer, remarked, â€Å"Shame on the IOC because you have forsaken the 11 members of your Olympic family. You are discriminating against them because they are Israelis and Jews,† she said. Ilana Romano, widow of weightlifter Yossef Romano, agreed. She said that IOC president Jacques Rogge told her during a meeting that it was difficult to answer whether or not the IOC would have approved a moment of silence for the murdered athletes had they not been Israelis. â€Å"One could feel the discrimination in the air,† she said. European Athletes Make Racist Remarks on Twitter Before Greek triple jump athlete Paraskevi â€Å"Voula† Papahristou even had a chance to compete in the Olympics, she was kicked off her country’s team. Why? Papahristou sent out a tweet disparaging Africans in Greece. On July 22, she wrote in Greek, â€Å"With so many Africans in Greece, at least the mosquitoes of West Nile will eat homemade food.† Her message was re-tweeted more than 100 times and the 23-year-old quickly faced an angry backlash. After the scandal she apologized, â€Å"I would like to express my heartfelt apologies for the unfortunate and tasteless joke I published on my personal Twitter account,† she said. â€Å"I am very sorry and ashamed for the negative responses I triggered, since I never wanted to offend anyone, or to encroach human rights.† Papahristou wasn’t the only Olympic athlete penalized for being racially insensitive on Twitter. Soccer player Michel Morganella was booted off the Swiss team after he referred to South Koreans as a â€Å"bunch of Mongoloids† on the social networking site. He made the race-based jab after South Korea beat the Swiss team in soccer on July 29. Gian Gilli, head of the Swiss Olympic delegation, explained in a statement that Morganella was removed from the team for having â€Å"said something insulting and discriminatory† about his South Korean rivals. â€Å"We condemn these remarks,† Gilli stated. Was Monkey Gymnast Commercial a Swipe at Gabby Douglas? After 16-year-old Gabby Douglas became the first black gymnast to win the gold medal for the women’s all-around in the sport, NBC sportscaster Bob Costas remarked, â€Å"There are some African-American girls out there who tonight are saying to themselves: ‘Hey, I’d like to try that too.’† Shortly after Douglas’ image appeared during Costas’ commentary on NBC, the network that broadcast the Olympics in the U.S., a commercial for new sitcom â€Å"Animal Practice† featuring a monkey gymnast aired. Many viewers felt that the monkey gymnast was somehow a racial jab at Douglas, since she’s black and racists historically likened African Americans to monkeys and apes. The network apologized in light of a torrent of negative feedback from viewers. It said the commercial was simply a case of bad timing and that the â€Å"Animal Practice† advertisement didn’t aim to offend anyone. For the fourth time in a row, the U.S. women’s soccer team took home the gold medal. They surged to the top during the London Olympics by defeating the Japanese women’s soccer team. After their 2-1 victory, fans took to Twitter not simply to rejoice but also to make racially tinged remarks about the Japanese. â€Å"This ones for Pearl Harbor you Japs,† wrote one tweeter. Many others tweeted similar comments. Discussing the controversy, Brian Floyd of the website SB Nation begged such tweeters to stop posting racially insensitive comments. â€Å"That wasn’t for Pearl Harbor,† he wrote. â€Å"It was a†¦soccer game. Please, for the love of everything, stop doing this, guys. It doesn’t reflect well on any of us. Stop being awful.† â€Å"Exotic Beauty† Lolo Jones Dominates Track and Field Media Coverage Sprinter Lolo Jones wasn’t the top track and field star to represent the United States during the Olympic Games, prompting fellow American runners as well as New York Times writer Jere Longman to point out that Jones garnered a disproportionate amount of media coverage. Why was Jones reported on more than American runners such as Dawn Harper and Kellie Wells? Those women came in at second and third place, respectively, in the women’s 100 meter hurdle, while Jones came in fourth. Longman of the Times says that the biracial Jones has capitalized on her â€Å"exotic beauty† to compensate for her shortcomings as an athlete. Danielle Belton of Clutch magazine said that members of the mostly white and male news media gravitate toward Jones because, â€Å"What is of interest [to] them is a pretty girl, preferably white or as close as you can get to it, who can also do ‘sports.’† Colorism, Belton said, is why the media largely overlooked darker-skinne d runners Harper and Wells to cover Jones.

Friday, December 20, 2019

Influence Of Creative Activities On The Advertising Field

I have been always had a highly interest in advertising, graphics design and fine art everything, and I have considered which one is more powerful. Since college time, I finally have fallen in love with advertising, and the reason is that it is powerful than other design fields that means like a leader, such as leads you go to somewhere, do something, or buy something. From my perspective, advertising is a kind of medium between the creator and audience, and it is creative and it should be based on the art. Advertisements with a high level of artistic creativity contain aesthetically appealing literal, sound or visual elements. Creative activities have always drawn my attention, from a young age I would like to draw, cut, or paint. I am still practicing these skills. When I had these basic skills, I have understood what’s design. As a long time ago, I perceived the creative activity is the most important core in the advertising field that seems not only tell you simply how go od the product is or just a blatant sales pitch, instead, it almost looks like a piece of art. In the future, I want to be an advertising designer who has a high level creativity, and I want to try to add art’s feeling into the advertising field. In my second year in college, I found an insight on the advertising aspect of design which is the balance between aesthetic and functional in an advertisement, when I saw a simple advertisement from an oversea magazine. This advertising just has a dog andShow MoreRelatedMarketing At Hardees Food Systems, Marketing Department From 1978-19891320 Words   |  6 Pagesworking at Hardee s Food Systems, Marketing Department from 1978-1989. Field marketing played a vital role in the strategic development and execution of advertising and promotional campaigns. 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Thursday, December 12, 2019

Earning Management free essay sample

Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and provide a critical classification of articles on the matter as well as a search for voids in current literature. A selection of leading journals was reviewed systematically from January 2000 onwards resulting in 145 articles examining ‘earnings management’. Each article was thoroughly screened in terms of research question, methodology and findings. The paper attempts to be in keeping with prior review articles from around the turn of the century (Healy and Wahlen 1999; Fields, Lys and Vincent 2001) and focuses on the latest evolutions given that earnings management remained a focal research topic. The study resulted in four research categories: motives for earnings management, earnings management techniques, restrictions to earnings management, and research design issues. In every category, main research conclusions as well as methodological issues are discussed. Screening and classifying earnings management literature did not only generate a structured overview of the work performed in this area, it also provided insights in some important voids, such as a focus on non-listed and small companies, ‘real’ earnings management and non-financial motives. Finally, this paper offers a systematic literature review and evidences that there is ample room for further research. 1 1. Introduction Researchers (re)directing their focus to earnings management are confronted with an extent body of literature regarding the subject. Prior review articles such as those by Schipper (1989), Healy and Wahlen (1999) and Dechow and Skinner (2000) on earnings management and by Fields, Lys and Vincent (2001) on accounting choice have created structure in the enormous number of articles dedicated to the subject. McNichols (2000) has focused on design issues while reviewing recent literature. These prior review articles focused mainly on research done in the 1990’s. We extend this by examining the literature on earnings management in the early years of the new decade: January 2000September 2006. We selected 11 major accounting journals and screened them systematically on earnings management in title, abstract and/or author supplied keywords. As such, we read 153 articles focusing on or relating to earnings management. The articles are quite evenly spread over the entire period. This indicates that there is an continuous interest in this field of research. The articles deal with a variety of issues related to earnings management. We narrow this broad research area down into different categories to provide structure in the existing literature. This allows us to assess whether there is a shift in the research focus and to detect voids in current research. The remainder of the paper is organized as follows. In the next two sections we briefly discuss three prior review articles and our methodology (section 3). We discuss the first category (motives for earnings management) in section 4, followed by techniques of earnings management in section 5. How earnings management can be restricted is outlined in section 6. We discuss several research design issues in section 7. A summary concludes our paper. 2. Prior review articles Three important review articles from around the turn of the century serve as a basis for our research. Healy and Wahlen (1999) have reviewed earnings management literature in respect to the usefulness of prior research for standard setters. Fields, Lys and Vincent (2001), have structured their analysis around three types of market imperfections. The third review paper (McNichols, 2000) discusses the trade-offs associated with three research designs commonly used in earnings management literature. Earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers’ (Healy and Wahlen, 1999, p. 365). Healy and Wahlen’s often cited definition sets the tone for several papers on earn ings management. While it indicates that there are two motives and two techniques for earnings management, it leaves ample room to refine these goals and modi operandi. Healy and Wahlen came across three different motives for earnings management: capital market expectations and valuations, contracts written in terms of accounting numbers and antitrust or other government regulation. They concluded that research has not been able to assist standard setters in their attempts to restrain earnings management nor to provide evidence on the extent and scope of earnings management practices. Even though Fields et al. 2001) review accounting choice research articles, their classification is also useful for earnings management studies: ‘Although not all accounting choices involve earnings management, and the term earnings management extends beyond accounting choice, the implications of accounting choice to achieve a goal are consistent with the idea of earnings management. ’ They organized the accounting choice literature into three groups based on as many market imperfections: agency costs, information asymmetries and externalities affecting no n-contracting parties. Once again, the motives for earnings management were made apparent. Managers want to influence the outcome of contracts (e. g. compensation agreements and debt covenants), stock prices and policies of third parties (e. g. taxes, industry specific regulations). They argued that progress in the field of accounting choice 2 has slowed. They defined three fields for further research: measuring the implications of alternative accounting methods, building analytical models that provide guidance to empiricists, designing more powerful statistical techniques and improving research designs? This last issue is the main subject of the review paper by McNichols (2000). She discussed the characteristics of the three most commonly applied designs in the earnings management literature: aggregate accruals models, specific accruals models and the frequency distribution approach. One of the main arguments against using aggregate accruals models is that we do not have enough knowledge on how these accruals ‘behave’ in the absence of earnings management. That’s one of the reasons why McNichols argued that progress in earnings management research would come from specific accruals research. The frequency distributions (of different earnings metrics) approach introduced by Burgstahler and Dichev (1997) is another often used method to distinguish between companies who are thought to be managing their earnings and those companies who are probably not. This method, although quite easy to put into practice, is also being criticized. This will be addressed in section 7. 3. Methodology and contribution We selected eight major accounting journals, based on research conducted by Ballas and Theoharakis (2003). They have ranked accounting and finance journals, according to their main focus. Based on the top ten journals of their rankings, we selected the following: Accounting Horizons (AHO), Accounting, Organizations and Society (AOS), Accounting Review (TAR), Contemporary Accounting Research (CAR), Journal of Accounting, Auditing and Finance (JAAF), Journal of Accounting and Economics (JAE), Journal of Accounting and Public Policy (JAP) and Journal of Accounting Research (JAR). To make sure we conduct a worldwide screening, we also added Abacus (ABA) and European Accounting Review (EAR) to the list. We selected articles that are dedicated to or linked to earnings management by systematically screening the chosen journals on ‘earnings management’ in either title, abstract and/or author supplied keywords. This selection process resulted in a list of 145 articles. Nine out of ten journals dedicate at least 1 article to earnings management. There are no articles selected in Accounting, Organizations and Society during the entire research period. We have added Review of Accounting Studies (rather new journal but with growing importance) to our list and selected 8 papers following the same selection procedure.

Wednesday, December 4, 2019

Volcanoes Essay Research Paper VolcanoesWhat is a free essay sample

Vents Essay, Research Paper Vents What is a Volcano? The scientific definition of a vent is a geological landform, dwelling of a crevice in the Earth s crust, above which a cone of volcanic stuff has accumulated. The cone is formed by the deposition of molten or solid affair that flows or is ejected through the blowhole from the inside of the Earth. At the top of the cone is a bowl shaped blowhole called a crater ( Decker ) . There are many types of vents, but scientist and geological experts have divided them into three groups. 1 ) Shield Volcanoes 2 ) Cinder Volcanoes 3 ) Composite Volcanoes. Shield vents are formed when a big sum of free lava spills from a blowhole and spreads widely ; lava bit by bit builds organizing a low, wide dome shaped mountain. Cinder vents are formed from the physique up of accrued tephra organizing a cone shaped mountain. Composite Volcanoes are formed when both lava and tephra erupt from a cardinal blowhole. We will write a custom essay sample on Volcanoes Essay Research Paper VolcanoesWhat is a or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The stuffs pile up in a looming cone shaped mountain ( Cashman ) . Why do Vents break out? Eruption of a vent is good to the vent s growing. The procedure starts when liquefied stone and other balls of het stuffs start their manner up to the surface due to the additions of natural gases. The magma collects in Chamberss surrounded by gases and highly high force per unit area constructing up from indoors. Finally, all the physique up of magma and other stuff is push or ejected, interrupting through the Earth s surface. Volcanic eruptions after eruptions, finally builds up the mountain cone of the vent from dust and lava flow. Different vents have different eruptions. Some eruptions are immense fiery clouds that rise high over the mountains, and glowing rivers of lava flow down its sides. In other eruptions, juicy ash and cinder shoot out the mountaintop and big balls of hot stone are blasted into the air. Volcanic eruptions are non merely limited from top, but besides occur on the ocean floor. The lava flows from little clefts from the vent s internal foundation, bit by bit constructing up the ocean floor, organizing natural communities for the environing sea life. Active eruptions of vents, non merely produce destructive lava flows, but besides pyroclastic clouds which are like avalanches of extreme heated clouds that roll down the sides of the vent destructing whatever in it s way. Besides, mudslides, and landslides are induce through volcanic eruptions. Volcanic eruptions that occur beneath the ocean floor create Tsunamis, which spreads in all waies. The bulk of lives lost from volcanic eruptions, are chiefly from these other facets of the eruptions ( Wood ) . During the chilling phase, a vent continues to breathe acerb gases and bluess. During this stage, hot springs may originate from the vent s underside foundation. Example of this happening can be found at Yellow Stone National Park. After going wholly inactive, a vent undergoes progressive decrease in size through eroding caused by running H2O, glaciers, air current or moving ridges. Therefore, go forthing merely a volcanic pipe, a blowhole filled with lava or fragmentary stuff. Although vents have the repute of being really unsafe, there are advantages of life near a vent. Volcanoes provide resources for energy extraction, besides called geothermic resources. Heat from the Earth # 8217 ; s crust is being converted to energy. The large advantages to this type of energy are that it is really clean and the resources are about unlimited. When a vent erupts it throws out a batch of ash. At short notice this ash can be really harmful to the environment, but on the long term the ash bed, which contains many utile minerals, will be converted to a really fertile dirt. About everyplace vents are located, people use the rich dirt for agriculture. Even after an eruption people still return because of the fertile dirt around the vent. A large economical advantage of vents is that they generate touristry. A state such as Hawaii and the surrounding islands are acquiring a batch income from touristry due to the figure of vents situated around the country. In summing up, Vents are really powerful and unpredictable. Even with advanced technological instruments scientists have tried to analyze vents to avoid future catastrophes, but the capriciousness of volcanic eruptions is doing the survey really hard. Vents in general, are one of nature s many amazements, they were here since the morning of the Earth s development, making and destructing the environment around them ; moving like nature s ain recycling tool. In my sentiment, I see volcanos non as a destructive component but as an energy beginning that world can utilize to assist them egos in the close hereafter.