American Imperialism Essay Example | Topics and Well Written Essays - 750 words

American Imperialism - Essay Example The term imperialism is almost exclusively associated with colonial exploits of major European powers such as Britain, France and Germany in the West; and China and Japan in the East. Although a late joiner of the imperial club, the United States is by far the most dominant in this group. With the entity called the United States of America having emerged only toward the end of the eighteenth century, it was only in the subsequent centuries it meaningfully expressed its imperial goals. The perception of the United States as an imperialist state was first mooted in the early part of the nineteenth century and the outbreak of the Spanish-American war in 1898 confirmed this fact. Indeed, the final years of the 19th century saw the peaking of American imperialist aggression as it occupied Cuba, Puerto Rico and the Philippine Islands – the latter two eventually becoming American colonies. (Lens & Zinn, 2003) The early indicators of imperialist tendency can be found in the founding d ocuments of the country. Even luminaries such as Thomas Jefferson have articulated an imperialist vision for the United States in no unclear terms. The annexation of Louisiana in the eighteenth century is seen as the first act of this vision. ... Empire expansion was also projected as benign and compassionate, for Christian missionary work was invariably associated with it. Propaganda also had it that the standards of living of subjects of the empire will eventually rise. On the whole, imperialist enterprise was promoted using these vapid and empty slogans and motives. (Lens & Zinn, 2003) Recognizing the duplicity and dubiousness of these claims, intellectuals both within and outside the country started expressing their discontent. The ruthlessness and gruesomeness with which Filipino uprising was crushed evoked shock and anger among some of America's illustrious citizens including Andrew Carnegie and William James. It is in this context that they founded American Anti-Imperialist League in 1899. â€Å"We hold that the policy known as imperialism is hostile to liberty and tends toward militarism, an evil from which it has been our glory to be free. We regret that it has become necessary in the land of Washington and Lincoln to reaffirm that all men, of whatever race or color, are entitled to life, liberty and the pursuit of happiness. We maintain that governments derive their just powers from the consent of the governed. We insist that the subjugation of any people is "criminal aggression" and open disloyalty to the distinctive principles of our Government.† ( Platform of the American Anti-imperialist League, 1913, p.77) The League might have been promoted by well-known leaders of the American cultural landscape, but it had the backing of numerous lesser-known liberals. The identification of American foreign policy as imperialist might seem politically radical for a modern reader, but during the 19th century there was a vibrant Left-Liberal tradition in American political discourse. Trade unions could be

Emil Durkheim Essay Example | Topics and Well Written Essays - 750 words

Emil Durkheim - Essay Example A change in any part is seen as leading to a certain degree of imbalance, which in turn results in changes in other parts of the system and to some extent to a reorganization of the system as a whole. The development of functionalism was based on the model of the organic system found in the biological sciences. (Theodorson and Theodorson 1969, page 167) Accordingly, the three elements of functionalism are: 1) The general interrelatedness, or interdependence of the system's parts; 2) The existence of a "normal" state of affairs, or state of equilibrium, comparable to the normal or healthy state of an organism; and 3) The way that all the parts of the system reorganize to bring things back to normal. In analyzing how social systems maintain and restore equilibrium, functionalists tend to use shared values or generally accepted standards of desirability as a central concept. Value consensus means that individuals will be morally committed to their society. The emphasis on values is the second most important feature of functionalism. As such, it contrasts directly with the other major macro-sociological perspective, the conflict theory. Whereas functionalism emphasizes the unity of society and what its members share, conflict theorists stress the divisions within a society and the struggles that arise out of people's pursuits of their different material interests. (Wallace and Wolf 1999, page 19) The Collective Conscience (later called Collective Representations). Another key theory that Durkheim developed was The Collective Conscience. In his own words - Of the totality of beliefs and sentiments common to average citizens of the same society that forms a determinate system which has its own life, one may call it the collective or common conscience (Durkheim [1893] 1947, pages 79-80). People are born into the collective conscience, and it regulates their perceptions and behavior. What Durkheim was denoting with the concept of collective conscience, then, is that social systems evidence systems of ideas, such as values, beliefs, and norms that constrain the thoughts and actions of individuals. Durkheim was concerned with morality and moral facts. This area is now termed culture. Durkheim was concerned with the systems of symbols - particularly the norms, values, and beliefs - that humans create and use to organize their activities. In the course of his analysis of the collective conscience, Durkheim conceptualized its varying states as having four variables: 1) Volume, which denotes the degree to which the values, beliefs, and rules of the collective conscience are shared by the members of a society; 2) Intensity, which indicates the extent to which the collective conscience has power to guide a person's thoughts and actions; 3) Determinateness, which denotes the degree of clarity in the components of the collective conscience; and 4) Content, which pertains to the ratio of religious to purely secular symbolism in the collective conscience. Functionalism in action. Functionalism is macro-sociology. An airport is an example of the interrelatedness expressed within the functionalism framework. There are the pilots, maintenance crews, air traffic controllers, baggage handlers, and ticketing and reservation personnel .What could cause "disequilibrium" of the airport

Concepts of Accounting for Goodwill | Literature Review

Concepts of Accounting for Goodwill | Literature Review Accounting Goodwill Treatment Introduction Arnold, J., Egginton, D., Kirkham, L., Macve, R. and Peasnell, K., ‘Theoretical Considerations’, in Goodwill and Other Intangibles, The Research Board, London, pp3-18. According to the authors, financial reporting of goodwill has assumed importance just recently. In its earlier definition goodwill just meant customer loyalty. They attribute two main reasons for the increase in goodwill’s importance. First is the increase in merger and acquisition (MA) activities in the market and second is the rising stock market. This has created a wide gap between the book value and market value and also between the fair value and paid value of assets of a firm. As a result, the increasing importance of recognition, valuing and accounting of goodwill was widely felt. Definition Catlett, G. and Olson, N. 1968, ‘Accounting Research Study no 10’, Accounting for Goodwill, American Institute of Certified Public Accountants, New York, pp.1-21. The authors have taken Accounting Research Study no.5 by the Accounting Principles Board as a base for their study on Accounting for Goodwill. In their study, they say that the definition of goodwill has evolved and changed over time to reflect the true picture of its nature. Goodwill is difficult to measure and its accounting treatment is also very controversial. They have included the definition of goodwill from the Webster’s Third New International Dictionary. It defines goodwill as ‘the capitalized value of the excess of estimated future profits of a business over the rate of return on capital considered normal in the related industry’. In general, goodwill is a result of good reputation of the firm in the market. Superior quality goods and customer service, integrity and efficiency of management, good employee relations and many other factors helps a company earn goodwill. Nowadays, technological advantages, efficient manufacturing process, ability to raise finance also assume great importance. The earning power of goodwill is the most relevant concept as of today. Different Concepts Gynther, R. 1969, [Abstract of ‘Some â€Å"Conceptualizing† on Goodwill’, The Accounting Review, vol. 44, no. 2, pp.247-255], [Electronic], Available: JSTOR [2007, Nov 11]. Gynther has cited two main concepts of goodwill, the ‘residuum concept’ and the ‘future excess profits concept’. Under the residuum concept, goodwill is measured as a difference between purchase price and book value of a company’s assets. Goodwill is the residual value after taking into account all the tangible and identifiable intangible assets. According to future excess profits concept, goodwill is the present value of all the excess profits expected in the future, over and above the normal/average profits in the industry. It is difficult to measure goodwill using this concept as there is no certainty of the future profits. Nature and Characteristics Arnold, J., Egginton D., Kirkham, L., Macve, R. and Peasnell, K., ‘Theoretical Considerations’, in Goodwill and Other Intangibles, The Research Board, London, pp.18. Goodwill can be of two types. Goodwill can either be internally generated or purchased. Goodwill is said to be internally generated when a firm earns super profits. On the other hand, purchased goodwill is a result of merger and acquisition activities. However, goodwill is accounted only when a business is purchased or sold. Internally generated goodwill cannot be accounted otherwise. Catlett, G. and Olson, N. 1968, ‘Accounting Research Study no 10’, Accounting for Goodwill, American Institute of Certified Public Accountants, New York, pp.20-21. The value of goodwill cannot be directly attributed to a particular cost. Goodwill is sometimes created due to favorable conditions and certain other factors, and sometimes even without any efforts by a company. The value of goodwill is directly attached to a business. It cannot be separated and sold differently. Several factors can affect the value of goodwill. As such, the value of goodwill may rise or fall due to changes in those factors. The investors’ perception reflected in the stock prices forms the base for calculating goodwill. Treatments of goodwill Non-purchased goodwill Walker, G. T. 1938, [Abstract of ‘Non-purchased Goodwill’, The Accounting Review, Vol. 13, No. 3. pp. 253-259], [Electronic], Available: JSTOR Arts and Sciences 4 [2007, Nov 11]. In this paper Walker argued that almost all the accountants agree that non-purchased goodwill should not be recognized in account. â€Å"They are fully aware that goodwill created by a concern is just as valuable and in most instances, more valuable- to that concern than to the firm which might make a specific purchase of that goodwill†. Montgomery has pointed out this view in his Financial Handbook that goodwill may have economic value even without being purchased by another entity. But it was considered to be bad practice to record goodwill on the books since many frauds happened in the early days, when the term goodwill was freely used. Seetharaman, A., Balachandra, M. and Saravanan, A.S. 2004, [Abstract of ‘Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective’, Journal of Intellectual Capital, Vol. 5, Iss. 1, pp. 131-153], [Electronic], Available: Proquest ABI/INFORM [2007, Nov 11]. Seetharaman also argued in the article that only purchased goodwill is acknowledged for accounting purpose. Although, in reality, with the development of the relationship with suppliers, customers and the work force, all the business generate internal goodwill as they grow. But it seems that no attempt was made to account for non-purchased goodwill. Lee (2004) gave the reasons why there is no accounting for non-purchase goodwill: (1) The accountants adopt conservative view, together with the fear that internally generated goodwill may turn out to be a fictitious asset in order to make the balance sheet look better. (2) Certain accounting rules such as historical cost, objectivity and verifiability are extremely difficult to apply in accounting for non-purchased goodwill in practice. (3) It is difficult to revalue non-purchased goodwill annually. Some assumptions have been made to carry out the test, such as the estimation of future profits and of what should be a reasonable rate of return for a particular business. (4) The business costs which attribute to the value of goodwill are difficult to measure. For instance, it is difficult to bifurcate which part of the cost of RD or advertising expenditure contributed to the sales that in turn generated goodwill. Purchased goodwill 1. Immediately write off For: Hughes, H, P. 1982, ‘Goodwill in Accounting: A History of the Issues and Problems’, United States of America. Under this method, goodwill is immediately written off against an account in the equity part, generally retained earnings. Hughes presented in this book that the fundamental concern about immediately write off treatment is that goodwill was not an asset. Spacek expressed the view that the total expenditure of buying an entity or business over the fair value of the company is â€Å"a cost to the buyer of earning over and above the cost of the assets required to produce those earnings†. And Spacek points out that goodwill may generate future economic benefits, but those benefits are not secured (Cited in Hughes, 1982). Massoud, F. 2003, [Abstract of ‘Accounting for goodwill: Are we better off?’] Review of Business,Vol.24, Iss.2, p.26], [Electronic],Available: Proquest ABI/INFORM [2007, Nov 11] Spacek’s view is supported by the idea that goodwill is neither something that can be really used, nor it can produce earnings. But, it represented the investors’ appraisals of earnings or expectations of earnings. In such case, goodwill carried a risk of facing wide fluctuations which related to the investors’ decision. Therefore, the value of goodwill has no reliable or continuing relation to costs incurred in its creation, its purchase or its maintenance.

Convincing Q? Essay example -- Argumentative Persuasive Papers

Convincing Q? Voting on a proposition banning genetic engineering seemed odd to me, but to the voters in the county of San Luis Obispo (SLO) on 2 November 2004 it was just another proposal on the ballot. This proposition, known as Measure Q shall make it â€Å"unlawful for any person or entity to propagate, cultivate, raise, or grow genetically engineered organisms in San Luis Obispo County.† This law was proposed after the proponents for Measure Q claimed that â€Å"the people of San Luis Obispo County wish to protect the county’s agriculture, environment, economy, and private property from genetic pollution by genetically engineered organisms until all the risks associated with these organisms are fully understood.† The only exemptions in the measure allow â€Å"a fully accredited college or university to engage in scientific research or education using genetically engineered organisms† and do not prevent health care professionals from providing â€Å"any diagnosis, care, or treatment to any patient.† On the sample ballot was a section entitled â€Å"Argument In Favor Of Measure Q-04.† This argument makes a good case, but it lacks the clarity to be convincing. â€Å"Argument In Favor Of Measure Q-04† emphasizes the negative effects of genetic engineering on the agriculture in SLO County. The claim of this argument is that genetically engineered (GE) crops are bad for the agriculture of SLO County. The first reason given in support of the claim of â€Å"Argument In Favor Of Measure Q-04† is â€Å"keeping SLO County free of genetically engineered (GE) crops maintains our [SLO County’s] strong agricultural economy.† This reason is supported by evidence pertaining to the agricultural economy of SLO County. The argument states... ... might be convincing. However, it emphasized the line of evidence that GE crops can contaminate â€Å"pure† crops stating neither how the conventional crops were contaminated nor what was meant by the term â€Å"contaminated.† Due to this uncertainty, this main support of the argument lacked the clarity to be convincing. Therefore, I am still undecided on Measure Q[SM1] . Nice job for your first draft. The use of terminology and the division of topics and paragraphs clarifies the elements of the argument. Your critique of the word contaminates is original and compelling. In addition to the specific corrections noted, it would be worthwhile for you to look at the supports and evidence in light of the critiques and counters offered by the opponents on their ballot argument and elsewhere and compare them with the rebuttals of those critiques offered by defenders.

Great Expectations – Charles Dickens

The evolution of a person can be complicated when one has â€Å"great expectations. † In Charles Dickens’ finest novel, â€Å"Great Expectations,† a young boy named Phillip Pirrup known as Pip who’s great expectations are a dramatized exploration of human growth and the pressures that distort the potential of an ordinary individual, especially in the process of growing up. Pip is a simple blacksmith’s boy who aspires to cross social boundaries when he realizes his own upbringing is common; however, he has no means to change; mysteriously, he is given the means, but wealth only brings him arrogance. He learns that happiness in life can be achieved only by hard work and the great expectations not grounded in reality can only lead to tragedy and heartache. Uncommonness on the inside is more important than uncommoness on the outside. Pip progresses through three stages of life, all of which he goes through different goals. In Pip’s first stage of life he is an innocent boy with a good heart, whose goals are to be apprenticed as a blacksmith with his friend and guardian, Joe Gargery. Perhaps, he doesn’t have very many goals as a seven-year-old because he doesn’t know what the world has to impact upon him. This shows that Joe is a role model to Pip and is a factor of his life. In Pip’s second stage of life, his goals change a bit to which makes him change his attitude toward his loved ones; he meets Estella, a rich snobby, but beautiful girl, whom rejects Pip, therefore Pip has a goal to become a gentleman to be in the company of Estella. This shows that Estella is an influence to his goals and affects his attitude in life. This also reveals that Pip becomes arrogant because of the predominance of Estella because he wants to be at the same level as her to with her. Pip’s third stage in life has soon to come, his goal is to still be with Estella, but mostly he wants to help out his benefactor, Abel Magwitch, known as the â€Å"convict;† he also learns that his expectations are all one big sham. This shows how is attitude has changed from a cold hearted arrogant person to a warm hearted caring person. This also reveals that he has to help his benefactor in order to feel a level of satisfaction. Ultimately, Pip learns that his goal in life is out of reach and is full of haughtiness. Undergoing his three stages of life, he has many different values toward himself and others. In Pip’s first stage, his values are very primitive, the only values he has is for Joe, his values for Joe are very father-son like, he feels equal to Joe. Perhaps, Pip has very primitive values because he has very little knowledge about how life works. This also reveals that he might have felt this value because of the way Joe treated Pip. In Pip’s second stage of life, his values for Joe change tremendously because of the money he receives while getting an education. This shows how money can change a person’s values for the people around him. This also reveals that he thinks he is better than Joe is because he is now wealthier and is high class. In Pip’s third stage of life his values change dramatically, he realizes how is arrogance and selfishness affect the way he treats other people, like the time he is disgusted to be educated by a convict. This shows how Pip and society put a tag on people and it can never change. This also reveals that Pip learns from his mistakes once it has backfired on himself. Pip’s values dramatically change, he learns from his mistakes and his worth of being a human become clear.

Twitter Case Analysis

To the average technologically advanced American, Twitter is one of the most visited social media sites. From a popularity contest standpoint, Twitter would be amongst the top winners; however, when evaluating Twitter from a business analytical aspect it might not be a lucrative business venture. The attractive attribute to Twitter Inc. is the fact the sites does not make any of its users pay. Twitter is designed to allow users to voice multiple thoughts, ideas, or share different information amongst the site’s visitor.Unlike Facebook, Twitters does not have multi-million dollar corporations using the site on a regular basis to market more potential users. Therefore, with a low revenue base and poor strategic development implementation plan it’s going to be hard for Twitter Inc. to grow into a lucrative corporate investment. From a consultant standpoint, many business analyses would characterize Twitter Inc. as a â€Å"dog†. A dog is considered to be a manâ€℠¢s best friend, however form a business outlook it could be the indication that a business is in their final stages of existence.When a product is evaluated as being a dog most business experts would describe the company as have a low or staggered growth rate and yielding no profits. Twitter has documented that it does not have enough money many times to meet the site’s operation cost. Many experts believe that Twitter needs to expand the company in order to see some financial gain. The only problem with expanding the company is most investors need some form of a positive indicator that they are going to get their money back along with interest. From an explicit view, why should money be invested in Twitter? Read also Twitter Case StudyNearly every expert has come to the same conclusion that a social media site is a risky investment. Primarily, this investment is risky because consumer taste change, and social media sites has a previous trend of not being in existence more than five to seven years. Twitter consumer base is narrow, and the differentiation of the market sector would just add the list of difficulties the company is currently trying to solve. Twitter has been segmented since the creation of the company; they tend to have a consumer base in the age group of 13 to 35 years of age. The age group of 13 to 35 tend to spend the most money, owever this consumer base taste tend to be very inconsistent. Twitter is experiencing a maturity phase. In the maturity phase, there is little growth and the profit margin has reached its highest peak. If present circumstances are any forecast of the future, Twitter Inc. is in the early portion of the declining stage. In the declining stage ther e is no growth and the company spread sheet starts to show the company in operating in the red or negative. My recommendation for Twitter is quite simple. Twitter Inc. needs to restructure their company and marketing scheme.They need to market the site for corporations to think it is worth the investment to advertise. Twitter need to find sponsors to give financial support to a new site design, better advertisement, and also creating partnerships. Twitter Inc. needs to reposition itself to look more like a corporate media site and not a site for teens to release trash gossip. In the segmentation of the market, Twitter should segment the market for mature users and teens. In the segmentation they may have one side that focus on corporate sponsors and the other side should focus on alternative financial support.Additionally, it would be interesting to experiment with the merging of Twitter, Facebook, and Instagram. All of these social media sites would cover the different segmentation of the market, which would give them the advantages of reaching from the youngest to oldest of users. These social media sites would allow users to upload thoughts, ideas, statements, and pictures to a single site. From a financial standpoint, there would be a large revenue base because of advertisement and sponsors trying to penetrate this lucrative market.Contrastingly, the only set back is the division of power and how would the profits be allocated in the new company corporate structure. Twitter has the fundamental basis of being an enjoyable, yet profitable company to own. However, Twitter needs to start making decisions that promotes growth and look to attract corporations to advertise on their site. Its time for Twitter to move on the matrix from a â€Å"dog† to a â€Å"cash cow†, and they will find there balance sheets doing more than breaking even. The segmentation and differentiation of markets will also help them find various area of potential success.

White-Tailed Deer Facts (Odocoileus virginianus)

White-Tailed Deer Facts (Odocoileus virginianus) The white-tailed deer (Odocoileus virginianus) gets its name for the white fur on the underside of its tail, which it flashes when it senses a threat. The species includes several subspecies, such as the tiny Florida Key deer and the large northern white-tailed deer. Fast Facts: White-Tailed Deer Scientific Name: Odocoileus virginianusCommon Names: White-tailed deer, whitetail, Virginia deerBasic Animal Group: MammalSize: 6-8 feetWeight: 88-300 poundsLifespan: 6-14 yearsDiet: HerbivoreHabitat: North, Central, and northern South AmericaPopulation: 10 millionConservation Status: Least Concern Description The white-tailed deer has a reddish-brown coat in the spring and summer and a gray-brown coat in autumn and winter. The species is easily recognized by the white underside of its tail. Deer have horizontally-slit pupils with dichromatic blue and yellow vision. They cannot readily distinguish between orange and red colors. Deer size depends on sex and habitat. On average, mature specimens range from 6 to 8 feet in length, with a shoulder height around 2 to 4 feet. Deer in colder climates are larger than those found closer to the equator. Mature males, called bucks, weigh 150 to 300 pounds, on average. Mature females, called hinds or does, range from 88 to 200 pounds. Bucks regrow antlers each year in spring and shed them after the breeding season in winter. Antler size and branching is determined by age, nutrition, and genetics. Habitat and Distribution White-tailed deer range from the Yukon in Canada through the United States (except Hawaii and Alaska) and Central America south to Brazil and Bolivia. In the United States, the black-tailed or mule deer displaces the white-tailed deer west of the Rocky Mountains. Climate change has allowed the white-tailed deer to expand its presence in Canada in recent years. White-tailed deer have been introduced into Europe and the Caribbean and are farmed in New Zealand. Deer have adapted to a variety of habitats, including urban environments. Diet Although sometimes seen during the day, deer primarily browse before dawn and after dusk. White-tailed deer eat plants, including grasses, legumes, leaves, shoots, cacti, corn, fruit, and acorns. They can eat mushrooms and poison ivy with no ill effects. Deer are ruminants, with a four-chambered stomach. The animal needs time to develop gut microbes to digest new food as its diet changes, so feeding deer a food that is not found in the wild may harm it. While white-tailed deer are primarily herbivores, they are also opportunistic predators that will take mice and birds. White-tailed deer flagging its tail. Jà ©rà ©mie LeBlond-Fontaine, Getty Images Behavior When threatened, a white-tailed deer stomps, snorts, and raises its tail or flags to show the white underside. This signals predator detection and alerts other deer. In addition to sound and body language, deer communicate by marking their territory with urine and scents produced by glands found on their head and legs. A typical deer range is less than a square mile. Females form family groups with a mother and her fawns. Males group with other males, but are solitary during mating season. Reproduction and Offspring The white-tailed deer breeding season, called the rut, occurs in autumn in October or November. Males spar with their antlers to compete for females. Females give birth to one to three spotted fawns in spring. The mother hides her fawns in vegetation, returning to nurse them four or five times a day. Young are weaned around 8 to 10 weeks of age. Bucks leave their mothers and mature at about 1.5 years of age. Does may become sexually mature at 6 months of age, but typically do not leave their mother or breed until their second year. The life expectancy of a white-tailed deer ranges from 6 to 14 years. White-tailed doe and her fawn. Daniel J. Cox, Getty Images Conservation Status The IUCN classifies the conservation status of the white-tailed deer as least concern. The overall population is stable, although some subspecies are threatened. The Florida Key deer and Colombian white-tailed deer are both listed as endangered under the U.S. Endangered Species Act. Deer are preyed upon by wolves, pumas, American alligators, bears, coyotes, lynx, bobcats, wolverines, and feral dogs. Eagles and crows may take fawns. However, the greatest threats come from habitat loss, overhunting, and motor vehicle collision. White-Tailed Deer and Humans Deer cause economic damage to farmers and pose a threat to motorists. They are hunted for game and sport and farmed for meat, pelts, and antlers. In some places, it is legal to keep white-tailed deer as pets. While captive deer are intelligent and affectionate, bucks may become aggressive and can cause serious injury. Sources Bildstein, Keith L. Why White-Tailed Deer Flag Their Tails. The American Naturalist. 121 (5): 709–715, May, 1983. doi:10.1086/284096Fulbright, Timothy Edward and J. Alfonso Ortega-S. White-tailed deer habitat: ecology and management on rangelands. Texas AM University Press, 2006. ISBN 978-1-58544-499-1.Gallina, S. and Arevalo, H. Lopez. Odocoileus virginianus. The IUCN Red List of Threatened Species 2016: e.T42394A22162580. doi:10.2305/IUCN.UK.2016-2.RLTS.T42394A22162580.enPost, Eric and Nils Stenseth. Large-Scale Climatic Fluctuation and Population Dynamics of Moose and White-Tailed Deer. Journal of Animal Ecology. 67 (4): 537–543, July, 1998. doi:10.1046/j.1365-2656.1998.00216.x