An investigation into why e-businesses fail Essay

An investigation into why e-businesses fail - Essay Example This dissertÐ °tion used multi-cÐ °se studies Ð °s there were numerous exÐ °mples of fÐ °iled online businesses Ð °s well Ð °s successful ones. The results of the cÐ °se studies hÐ °ve shown thÐ °t stÐ °ff with experience in mÐ °rketing is vitÐ °l to the success of the online business, Ð °s mÐ °rketing in online business encompÐ °sses most Ð °spects of the business, Ð °nd is not just confined to Ð °ttrÐ °cting Ð °nd retÐ °ining customers. MÐ °rketing Ð °n online business Ð °lso involves mÐ °nÐ °ging the website itself Ð °nd ensuring thÐ °t the technicÐ °l Ð °spects Ð °re contributing to the customer experience. In the cÐ °se studies, it wÐ °s cleÐ °r thÐ °t experience wÐ °s the key to success in online businesses, Ð °s experience would influence other fÐ °ctors such Ð °s mÐ °rketing Ð °nd business plÐ °ns. Some online businesses mÐ °y need professionÐ °l help in mÐ °rketing, but only if they hÐ °ve not expertise within the teÐ °m. There fore it wÐ °s more importÐ °nt to recognise Ð °nd identify the shortcomings of the online business model before setting up the online business. This seemed to be Ð ° greÐ °ter determinÐ °nt of success, Ð °s Ð ° well-thought out business Ð °nd mÐ °rketing plÐ °n would Ð °nd should include experienced Ð °nd quÐ °lified personnel. The dissertÐ °tion Ð °lso highlighted the importÐ °nce of business pÐ °rtnerships especiÐ °lly where the online business wÐ °s not Ð ° mÐ °nufÐ °cturer. Since the dÐ °wn of the internet, Ð ° lot of businesses Ð °nd individuÐ °ls set Ð °bout estÐ °blishing online businesses in Ð ° bid to Ð °mÐ °ss mÐ °ssive profits. However, Ð °ccording to CrÐ °ine (2001) since the yeÐ °r 2000 Ð °pproximÐ °tely 200 online businesses went out of the business Ð °ccounting for more thÐ °n 50% of business closures. This high fÐ °ilure rÐ °te is of concern to the business Ð °nd finÐ °nciÐ °l community; Ð °s such closures will Ð °lso Ð °ffect stock mÐ °rkets Ð °nd shÐ °res. Some of the online

SARBANES-OXLEY ACT Research Paper Example | Topics and Well Written Essays - 1000 words

SARBANES-OXLEY ACT - Research Paper Example 102). Such information is usually to be found in several locations and on dissimilar systems. This makes it imperative to have in place a mechanism that facilitates the retrieval of data from multiple applications; otherwise, complete compliance with the provisions of the Sarbanes – Oxley Act cannot be realized (Stephens, 2005, p. 102). There is considerable difficulty and intricacy involved in complying with the Sarbanes – Oxley Act. Data has to be shown to be authentic, and this obliges auditors and company executives to confirm the integrity of the financial data of their enterprise that influences the financial position of their company (Stephens, 2005, p. 102). Complying with the provisions of Sarbanes – Oxley Act proved to be much more burdensome for companies. This includes among other things, the capacity to validate the processing and transmission of data at all times, regardless of the specific phase of the life cycle that the data may be subjected to auditing or investigation. A major consequence of these requirements is that the Information Technology division of a company has to ensure that authentication capacities are inherent in the storage repositories and software applications (Stephens, 2005, p. 102). Furthermore, a major issue related to compliance with the Sarbanes – Oxley Act is that related to the amount of time involved in accessing data. For instance, there has to a rapid disclosure with regard to a business event that has substantial influence on the revenues of the company (Stephens, 2005, p. 102). Thus, compliance with this act necessitates the capacity to authenticate, search and access the relevant records and data in near real time. The Sarbanes – Oxley Act 2002 was enacted by Congress with the express intention of enhancing the reliability and accuracy of corporate disclosures. This initiative was

Management accounting and decision making Essay Example for Free

Management accounting and decision making Essay According to Burger (2008) â€Å"Accounting is the language of business. A lot of people think its just numbers, but its really a lot more than that. There are a lot of areas outside of numbers that need to be looked at, processes and procedures, what the tone of the company is. Accounting will take you in just about any direction in a company. ~ Wade Becker, CPA, Beard, Miller Co. The job description of many professions is changing nowadays. The skills to perform a certain job require more skills to perform a particular job. If an example of Information Technology is to be taken then it is realized that once they were left to do IT related jobs or make computers work however, in today’s world IT professionals are now moving into higher level management positions which require them to perform many other tasks which may not be directly related to the their profession. Therefore, a stereotypical role of an accountant was once considered a â€Å"number person† but today’s era demands accounting professional to own and use interactive and communication skills to help with the decision making process across all areas of a business. In a managerial accounting world all professionals must communicate their ideas to other companies using ways which are tactful and effective. Siegel (2000) states that â€Å"Management accountants should be great communicators.† Durry C (1992) believes that management accounting is â€Å"concerned with providing information to managers –that is people inside an organization who direct and control the operations.† In the 19th Century financial accounting was considered to be the need of a society which later evolved to Management accounting. Management accounting became a prerequisite for more detailed information for stock control, product costing and decisions affecting the future. Accou nting is facing numerous challenges, as Elkington (1998) states â€Å"business people must increasingly recognise that the challenge now is to help to deliver simultaneously economic prosperity, environmental quality and social equity.† All this is making business managers to re-examine the practices that are currently led. Cokins G and Hicks D believe that Managerial accounting is part of an organisations management information system. To follow any business or an organisation aim managers engage in activities which involve an effective cost model as it can be a great asset to an organisation. A business or projects to be a success or failure three things need to be considered, for  example, cost, schedule and performance. A project should be continued within the means provided otherwise stakeholders struggle to finance the project and its abandoned. A success of a manager is when appropriate tools are employed and sound safe decisions are made and follow on with applying substantial level of expertise to have effective cost management. The world today is surrounded by increasingly advanced technology such as computer assisted manufacturing and flexible manufacturing systems. According to Cokins and Hicks organizations to compete effectively need to understand the cost of each product or element of their value chain from product design and purchase of material therefore internal cost is very important as mentioned in Cokins and Hicks article because it becomes critical for competitive action and increasing shareholders wealth in the current globally competitive economy. Management accounting systems are the benefactors of the precarious internal cost information. There has been few criticisms leading to the literature of Management accounting system and it has been labeled outdated and there has been criticisms linked to its consistency as it has been thought that it does not provide consistent information with the current strategic management paradigm. Cokins and Hicks believe that systems designs elements should capture the fundamental technology, promote a business based on effective cost model, quality and lead time. Precise and appropriate cost information is critical to management’s decision making procedures (Cokins and Hicks) and the literature being studied reveals Management accounting system reflects the organizational complications of the current world however traditional Management accounting systems do not replicate current organizational era as all costing procedures were designed around late nineteenth century. In traditional era product line diversity was not very common and cost of materials and direct labour were the main components of production cost but the environment today is surrounded around advanced technology and automation and that has led the prime cost to be the overhead component. The overhead costs are altering product cost because of the old management accounting system techniques. Management accounting needs a unique set of skills and behaviour. According to Cokins and Hicks Accounting Management framework gives business a planned approach to address all factors that will manage accounts interface and todays reality. Cooper and Kaplan believe there are six critical factors which play a crucial role  in Accounting Management framework which also backs Cokins and Hicks journal being studied for this assignment. The first one is organizational structure. It includes factors such as whom and how you manage accounts, why and how you organize around them. The second account management success factor is people as they need the appropriate skills, knowledge and skills to experience and perform the role. The third factor is tools and technology as it must support the account management processes and must balance â€Å"help† as â€Å"control.† The fourth one is compensations structures as they can inhibit change or accelerate adoption. The fifth account management success factors are processes and methodologies as they should align with the customer, drive growth and opportunity plan and the last factor channels and alliances must be managed effectively through the account manager interface.it is up to an organization to structure their useful employees around their key customers and that can create a deep impact on their performance. First few deliberate decisions need to be taken in terms of placement of accounts management resources such as market and territory. Cokins and Hicks believe management team need to plan using methodology a number of factors to create a ranking based on the business goal for the affiliation and ability to deliver. Once these methodologies are selected they can play a vital role in team structure and it will help to deal with issues such as ownership or shareholders Cokins and Hicks discuss the difference between cost accounting and managerial accounting and the strength of their article is that managerial accounting is tied with GAAP whereas cost accounting is used within a business to manage that particular business. Accounting standards of a country provide guidelines to an accountant so they can be used while reporting economic transactions of a business. United Kingdom accounting has improved a lot as mentioned in the journal being studied for this particular assignment. Managers have immense pressure to improve financial management practices to improve service to the community and it is not only done on national level. Managerial accountants have to keep accountant standards fair globally and that is mainly done through Accounting Standards Committee. â€Å"What gets measured gets managed, What needs managed gets measured† (Peter Drucker) famous quotes has cause many criticisms but if the practices and development mentioned in Cokins and Hicks journal are to be analyzed, one can conclude this quote has some truth. Managers of a business  often use this quote indicates that active management of businesses should be given importance instead of accountability to gain desired goals. It w ill lead to survive in today’s world of information age competition therefore businesses should ensure they are using management systems resulting from their strengths. Any business main task is to develop an active measurement system as it is main part of the management process. Good management practices lead to using certain measures to plan, implement and improve certain aspects of an organization. According to Kaplan, (1994) measurement is a difficult task because it is not related to science so there are no facts and does not have rules between variables. Furthermore, systems which are used by management accountants will make sure that actions are taken according to the strategies and objectives developed. There has been an immense amount of research on management accountants and the research evidence has proved that businesses which are using a developed measurement system are developing and gaining profits therefore, Gates (1991) states â€Å"an organizations objectives and severity of measures, varies, depending on people, culture and past experiences of the organization.† The management accountant was developed after 1980s and it was seen a golden era in management accounting research as it saw new techniques and practices beneficial to the management accounting. One of the techniques developed in 80s was strategic management accounting and some of the processes which fall under the category of strategic management accounting are activity based costing and balance scorecard. The balance scorecard emerged after it was realized that there is a need of an integrated system which can be used to measure both financial and non-financial performances. It helps companies to view their performances on a regular basis and it gave a clear view of what should be measured in order to balance a particular business financial perspectives. The balance score card consists of four functions known as learning and growth perspective. It means how to achieve a certain organizations goals and how will a business will sustain its ability to change and improve. the second perspective is financial and its aim is to succeed financially and is mainly concerned with making a good impression to shareholders. Another perspective is based on customers as they can determine sales and to achieve business goals a good impression is to be made upon customers. The last perspective is known as internal business  processes. It mainly deals with how to satisfy customers and shareholders and what business processes must a certain business excel as. (Kaplan and Norton:1996) Balance scorecard is one of the necessities for any organization and it is used by the management to accomplish vision and strategies of an organization and it has few other benefits too such as, making sure managers are managing every single variable within an organization and are not working upon favoritism. If more developments are to be discussed and strength of Cokins and Hicks journal than one must not forget one of the major development in an accounting field known as Activity-based costing. Kaplan and Cooper gave this idea a new beginning as it was not very well known in previous years. According to Kaplan (1996) manufacturing costs are determined by amount of â€Å"activities† and the key to effective cost control is maintaining the effectiveness of the act ivities ABC recognizes better cost pools for indirect costs and then implies cost drivers to relate the expenses in the cost pools to activities of an organization. ABC has become more popular in recent years but faces a lot of criticisms too due to the fact that sometimes businesses face difficulties in implementing this technique. ABC is enhanced further by Activity-based management as they believe in planning and measurement and class them as key factors in a competitive business environment. To conclude, If an organization has accounts managers or not a success can only be achieved if a successful profile is valued. It can be done through an industry as it will help determine to what extent an account manager is an industry expert and the second is through customers as it is vital for an accountant to understand the businesses being worked upon. The profession Accountancy has seen many developments and criticisms however, since 1980s there has been many changes in management accountancy. The new changes are focusing on measurement tools within a business to manage its aims and objectives. Management techniques are discussed briefly in this essay and they emphasize on Cokins and Hicks journal that management decisions can be made better by using effective management measurement tools and it leads to improving the management of an organization. There can be problem with new measurement techniques as nothing in life comes with a guarantee however, new ideas can be used on the basis of guess work and the new contributions could be a way forward.

Bipedal Hominid and Quadrupedal Apes: Muscle and Skeletons

Bipedal Hominid and Quadrupedal Apes: Muscle and Skeletons Differences between the hip skeleton and musculature of bipedal hominid and quadrupedal apes. Ilium Humans: Reduced height, relative wideness (it is important in bipedal posture, because the weight of the body does not concentrate onto the spinal cord only). Orientation of blade (the curvature and the mediolateral orientation of the iliac blades help the Glutei medius and minimi to act as abductors and they can also assist in support of the trunk. This curved shape also helps in balancing the upper body during locomotion, because the external and internal oblique muscles attach to the iliac crest). Acetabular margin and the well-developed anterior inferior iliac spine (AIIS) reflects the bipedal locomotion. Rectus femoris takes its origin here, that extends the leg at the knee. Rectus femoris is very important in some of the leaping and clinging prosimians, as the galagos and lemurs, because Rectus femoris is a leaping muscle in them. Nevertheless, in apes, there is no large AIIS. AIIS is also a place for the iliofemoral ligament in humans that prevents the hip joint from overextending. Apes: There is no S-shaped curve visible at the iliac crest and the crest projects laterally. Therefore, the iliac fossa orients anteriorly and the gluteal surface projects posteriorly. This orientation keeps the trunk in an upright position during sitting or squatting. In case if they want to walk bipedally, the Glutei medius and minumi muscles medially rotate the flexed thigh at the hip while in humans they abduct the extended thigh. The long iliac crest is an adaptation to climbing. Latissimus dorsi origins from here and inserts into the humerus. Because this is one of the most important climbing-muscles, the longer the iliac crest is, the better aid is in climbing. The auricular surface and the iliac tuberosity are smaller in apes. It is mainly because of the fact that their weight does not focus on their pelvic region and lower limbs (hind limbs). Ischium Humans: Ischial tuberosity is an attachment for the hamstring muscles (Biceps femoris, Semitendinosus, Semimembranosus and Adductor magnus hamstring part). At a superior pressure during the bipedal posture, the posterior part of the sacrum elevates, and pulls upwards the ischial tuberosity. The ischial tuberosity which is located just below the great sciatic notch reflects the bipedalism. Apes: Long ischium. The ischial tuberosity is wider in apes than it is in humans and it does not look so pulled-up in apes. The ischial tuberosity lacks the facets for the hamstring and adductor muscles. Pubis Humans: Pubic crest and pubic tubercle are important in bipedal locomotion as well, because the pubic crest serves as an attachment for Rectus abdominis that supports the guts and pubic tubercle is associated with the inguinal ligament, which helps in supporting the trunk. The iliopubic eminence is the divider of the Anterior Superior Iliac Spine (ASIS) and the AIIS. Here takes place the iliopsoas muscle that helps in flexing the hip and supporting the upper body on the hip joint. Apes: Apes lack all these human characteristics at the pubis: they do not have a pubic crest nor tubercle, and because their pelvis orient differently, their ilipsoas groove and iliopubic eminence are missing. The pubic symphysis in apes are usually fuses together, while it only rarely happens in humans. Acetabulum Humans: The orientation of the acetabulum is inferior-lateral-anterior. The superior margin of acetabulum must cope with the biggest weight/pressure, it developed a very thick cartilage, so did the head of the femur. This is called laubrum. Very strong, Z-shaped, ligaments are present here. The depth of the acetabulum can tell us a lot about the mobility of the hip joint. If the acetabulum is shallow, it reflects more flexibility. The acetabulum in humans is shallow compared to many of the African apes (but chimpanzees), but it is deep compared to the orang-utans. Apes: The ligaments are weaker than in humans. Sacrum, coccyx Humans: The human sacrum contains five fused vertebrae averagely. However, it can be varied between four and six. The coccyx stands from four fused vertebrae, usually. The sacrum in humans is wider than in apes and it is not so long as an ape sacrum. This unique shape is very distinctive regarding to bipedalism. The wider sacrum means more distance between the sacroiliac joint, which helps in transferring the weight and the pressure from pubic symphysis. A wider distance at this joint also means a larger birth-canal. Apes: In apes and monkeys the number of the fused vertebrae of the sacrum and coccyx may vary from species to species. The shape of the sacrum is not so wide and more elongated. It reveals that they do not support so huge weight on their pelvic region as do the humans. Femur Humans: The human femur is longer than that of an ape. The lateral condyle in humans is more prominent. The bicondylar surface is larger in humans than in apes. It is because of the centre of gravity of the body. Apes: Medial condyle is larger in apes. More flexibility at the hip joint. B, Actions of muscles at the knee and ankle joints during bipedal locomotion. Observed features in ancestral hominid fossils. Extensors of the leg at the knee joint: Tensor fasciae latae Quadriceps femoris muscles (Rectus femoris, Vasti lateralis, medialis, intermedius) Flexors of the leg at the knee joint: Sartorius Gracilis (also can assist in medial rotation) Hamstring muscles (Biceps femoris {it is also the lateral rotator of the knee joint}, Semimembranosus, Semitendenosus {they also medially rotate the knee joint when the leg is flexed} Gastrocnemius Popliteus (weak flexor, but it is a medial rotator of the leg) Plantaris Muscles that act at the ankle (talotibial) joint: Tibialis anterior (dorsiflexion) Extensor hallucis longus (dorsiflexion) Extensor digitorum longus (dorsiflexion) Peroneus tertius (dorsiflexion) Peroneus longus and brevis (plantar flexion) Gastrocnemius (plantar flexion) Soleus (plantar flexion) Plantaris (plantar flexion) Flexor digitorum longus (plantar flexor) Tibialis posterior (plantar flexor) Fossil records: Australopithecus afarensis: The tibia and the fibula are quite interesting. We can observe adaptations to both arboreal and bipedal signs. This is called mosaic morphology. The examined specimens: AL 129-1b, AL 288-1aq and AL 333x-26). Ape-like elements: short border to the lateral condyle, in the first two specimens, there are features that general in the apes (under the epicedial there was the hollowed-out appearance) which means that the Tibialis posterior attached to the lateral side of the tibia instead of the posterior side. Other attachments such as semimembranosus and gracilis are also rather ape-like. Nevertheless, other A. afarensis specimens show bipedal characteristics: Distal articulation surface of the tibia (the angle of the ankle joint and the tibia and fibula). But, yet again, there are ape-like features also on the distal part of fibula: the direction of the articular facet, (orients distally rather than medially as in the modern humans), they have an anteriorly oriented peroneal groove on their fibulae while it faces laterally in modern humans. The A. afarensis Lucy (AL 288-1) also owns these mosaic morphological features: the posteriorly oriented distal tibial angle shows similarities with the apes, while in other afarensis specimens the angle is lateral, which is a human feature. The carrying angle at the knee joint also shows more similarities to the modern human specimens. This can reveal an individual arboreal habit of Lucy, and a more developed bipedalism in the other specimens. Homo habilis: The H. habilis specimens do not cause so many arguments than the australopithecines. They have more human like features in their lower legs and less ape-like features. Although, they do not lack these features (rounded anterior border of the tibia, in humans the insertion area of the Flexor digitorum longus is bigger than that of the tibialis posterior it is quite the opposite in the habilis. The attachments of other muscles soleus, popliteus show sort of a transition between apes and humans, etc.). The Neanderthals: The fibula and the tibia are very robust, but bear the human characteristics. Q2, Evolution of the early hominid foot The main characteristics of the human foot include the presence of the arches, the calcaneocuboid joint, the proportions of the major parts of the foot, the shape of the ankle-joint and the fact that the hallux cannot be opposed. The arches in foot are quite unique, the apes do not have arches (they have only one arch, the transverse arch). In humans, apart from the plantar aponeurosis, there are other ligaments that aid in having these arches: the spring ligament, the short plantar ligament and the long plantar ligament. The length of the distal digits of the toes are much shorter in humans than in apes, however, the size of the big toe is about the same. The foot of Australopithecus afarensis, such as in the leg, shows mosaic morphology. It means that certain features are similar to the modern humans, while others share similarities with the apes. The human-like morphology: the talus which also has both human and ape characteristics together with the tibia and fibula, shows a more human like joint at the talotibia. Although, the shape of the talus is rather ape-like. Other signs that reveal a more human appearance in the afarensis foot are the talar trochlear shape, the direction of the ankle joints axis and of the Flexor hallucis longuss groove which suggest that the movements of the afarensis were very similar to those of the modern humans. The shape of the fifth metatarsals reveal a very similar ability of dorsiflexion as it is present in modern humans. Their navicular bones in appearance are more ape-like, but the presence of the groove of the spring ligament proves that they might have similar arches than the modern humans have. The possibility of the bipedal locomotion can be traced down also by the human-like lateral cuneiform, although, its hook makes it look more ape like. Nevertheless, the ape-like curves of the phalanges suggest that they might be arboreal. The calcareous also have both human and ape like features, the medial cuneiform is rather ape like, so is the first metatarsals rounded head. The foot of Paranthropus robostus has several human-like characteristics. These features are the following: the hallux probably was adducted unlike in the apes where the big toe is rather abducted, the plantar ligaments suggest similarities to the human foot, the first metatarsal suggests that it bore more weight than the apes because of its robust appearance, but other features on the first metatarsal bone reveal ape-like features, too. According to the article of Susman and Brain (1988, mentioned in Aiello and Dean), it is very likely that the Paranthropus robostus was bipedal but in a different way than the modern humans. The foot of the Homo habilis: The biggest argument is caused by the tarsal bones of a young Homo habilis (OH 8 from Olduvai Gorge), because some researchers do not think that the human characteristics of this specimens foot bones are good enough to be classified as humans. The elements of the foot show the signs of the bipedalism even those agree with this who do not think that this specimen deserves to be included into the Homo genus but, perhaps, in a completely different way as it is seen in the modern humans. Another talus bone, the KNM-ER 813 from Koobi Fora, has less problems with its classifications, as it shows more similarities to the talus of the modern humans. The first metatarsal is the most robust, and the fifth metatarsal bone of the OH 8 is the second, while in apes the fifth metatarsal bone is the weakest. The size of the foot length of the OH 8 is also more similar to the structure of the human foot. The fossil record suggests that the opposability of the big toe of OH 8 is not present, but the adduction of it can be observed. The ability of grasping is also very likely, though. The foot of the Neanderthals: Interestingly, the evidences reveal that the opposability of the big toe might be somewhere between the modern humans and the living apes. Others deny it, because of the more human characteristics in the tarsometatarsal joint, which can be varied on a great scale even in modern humans. Typical Neanderthal features are the short proximal phalanx of the big toe and the short neck of the talus. The possible signs of the bipedalism in the fossil evidences: Apart from the bones of the foot other skeletal remains can reveal the erected body posture and the possible bipedal walking habits. A relative longer arm may be a sign of the arboreal life-style, or partly arboreal living circumstances. Nevertheless, Lucy has relatively short fingers, not ape-like, long ones (JOHANSON-EDEY 1990) The shape of scapula and the orientation of the glenoid fossa also can help to answer this question. A small fragment of an Australopithecus afarensis scapula suggests that its owner had a more ape-like in this question, than human like. In apes the glenoid fossa faces towards the cranium and this feature can be observed also in case of this fragment. A more complete scapula which derives from an A. africanus (Sts 7) can tell us more details about the possible functions of the pectoral girdle. This scapula looks very similar to the scapula fragment of the afarensis specimen (AL 288-1l), and they both bear more similarities to the pectoral girdle of the ape s, especially to the orang-utans. The ribcage has more ape-like characteristics in its appearance. The shape of the vertebral column, however, widens distally (the lumbar vertebrae are the widest) as it appears in humans, which is another possible sign of the bipedal locomotion. The pelvic girdle shows more evidences for the mosaic morphology yet again. The iliac crest is rather human-like, although it is more elongated laterally and the acetabulum orients more anteriorly. Perhaps this is the reason why A. afarensis has a relatively very long femoral neck. The iliac blades direct interiorly, as well. The shape of the sacrum is very wide another human-like sign, however its posterior segment is not as curved anteriorly as it is in the modern humans. According to Johanson (JOHANSON-EDEY 1990), Lucys pelvis is adapted to the bipedal locomotion as well as to the possibility to give life to large-headed babies, as her pelvis is so wide. All these features make likely that the A. afarensis could walk bipedally, but in a more complicated way. The anteriorly faced acetabulum could result a very heavy bipedalism. On the femoral head, we can observe a stronger fovea than it is on the femoral head of the modern human. In quadrupeds the tibial tuberosity is more rounded and less sharp. The sharpness of the tibial tuberosity is a more human (or bipedal) characteristic. This sharpness can be observed in Lucy, although her tibia looks more robust compared to the very tall juvenile, the Turkana boy (H. erectus). In proximal femur of the Australopithecines, there are about the same number of similarities to humans (the varied presence of the intertrochanteric line and the Obturator externus groove) than to chimpanzees (the small femoral head and the non-flaring greater trochanter) and the unique features (long femoral neck, compressed femoral neck-cross section), the more similarities to humans in the question of the distal femur (the high/very high bicondylar angle, the elliptical shaped lateral epicedial profile), and its own unique phenomena in the epiphysis shape and symmetry, but the femoral shafts more similarity to the chimpanzees gives us a very eclectic impression about the possible locomotion of the Australopithecines. As I wrote in the 1B question, the foot of the Australopithecines show very varied picture as well. It reveals both human and ape like features such as almost everything else in the Australopithecus skeleton. The more human like elements of the foot include the human-like ankle joint, the ability of a better dorsiflexion, the expanded base of the fifth metatarsal, the wide calcaneus and the presence of the longitudinal arch. On the other hand, there are several ape-like characteristics, like the shape of the phalanges, the tuberosity of the calcaneous has an oval orientation, also has a huge peroneal tubercle, the already mentioned ape-like shape of the hook of the lateral cuneiform bone, and the rounded head of the first metatarsal. Summarising, the mosaic morphology in the Australopithecines are very strongly present, they share similarities to the humans, as well as to the apes, but they also developed own features. It is very likely that they were adapted to the bipedal locomotion, but not in a modern human way. The essay has been written by using the following books as a guide-line: Aiello and Dean, 2006: An Introduction To Human Evolutionary Anatomy, reprinted in 2006, Elsevier Academic Press, London The materials during the Demo-sessions And JOHANSON-EDEY, 1990: Lucy The Beginnings of Humankind, Penguin Books, London, 1990.

Imagery and Exceptionalism in New England :: American History Essays

Imagery and Exceptionalism in New England Jonas Clarke, the minister of the Congregational church in Lexington, Massachusetts, entertained guests at his home the evening of April 18, 1775. The two guests that Clarke hosted were seeking a safe haven from British authorities. His guests, Samuel Adams and John Hancock, discussed strategy with Clarke concerning the conflict with Britain as they attempted to keep their location secret from the British. Supposedly, Great Britain planned to capture these two radicals in hopes of terminating the colonial resistance. A messenger on horseback interrupted their meeting, writes Clarke. â€Å"Then came an express in writing stating that eight or nine officers of the king’s troops were seen just before night passing the road toward Lexington, in a musing, contemplative posture, and it was suspected they were out on some evil design.† Adams and Hancock took heed of this advanced warning and escaped Lexington before the redcoats appeared in the town. Clarke knew they woul d be arriving soon, and headed to the village green to help assemble the townspeople for the expected confrontation. As the clock struck 2:00 A.M., the minister helped order the villagers into position. Many on the green were members of his church, and he knew that they were prepared to fight if violence broke out. For weeks, Clarke had groomed his congregation with images of the hardships of their forefathers, and their hopes of a land of freedom, and he was certain that the residents of Lexington would hold fast against the British forces if necessary. After the exchange between the colonists and the redcoats the morning of the nineteenth, seven lay dead on the town square, some of whom were his parishioners. However, Clarke remained positive that this fight was an important one, and that his congregation would continue to support resistance to the British tyranny that now was endemic within the colonies. Jonas Clarke used his sermon as a method of persuasion to garner support for the resistance movement against Great Britain. During his orations, he hoped to invoke a feeling of duty within his congregation. Clarke intended that the sense of duty, in turn, would provoke his listeners to defend America’s rebellion. He used vivid images of the ancient Israelites and the colonists’ ancestors to depict the struggles they encountered in the past. By doing so, Clarke hoped to show his worshippers the exceptionalism of America.

Griffins Egg: Gunther :: essays research papers

Griffin's Egg: Gunther   Ã‚  Ã‚  Ã‚  Ã‚  Griffin's Egg is a story about Gunther, a man who lives on the moon. And his adventures,as he gets into all kinds of situatutions. He, along with many others, have inhabited the moon because Earth is engauged in a full thermonuclier war. The dangers of the moon however, also come along. Solar flares, dangerous robots, CMP chips, and many more dangers await Gunther on the moon.   Ã‚  Ã‚  Ã‚  Ã‚  As gunther is delivering some fuel rods to the G5 Assembly Plant, a Surface Warning is broadcast, this is high levels of radiation caused by a solar flare. He is 30 minutes away from the nearest shelter, and the advisory is for 20 minutes. He finds a way to make a rig to sit under the truck, so he would be shielded from the radiation. He also uses his robot, Siegfried, to control the movement of the truck while he is riding under it, on his way to the plant.   Ã‚  Ã‚  Ã‚  Ã‚  When he finally made it so the plant, he went inside to find it filled with thick, smoke-like mist. His light only distorts the images, so he turns it off and gets used to the dark room. When his eyes finally got adjusted, it was just in time, because just then a big metal puncher came by and punched a hole in the ground right next to him. He stumbled away, only to find that the robot was following him. He ran into the shelter and closed the door, sealing the robot outside of the shelter. The shelter was s small room, just big enough to fit a cot, a chemical toilet, and a rebreather with spare oxygen tanks.   Ã‚  Ã‚  Ã‚  Ã‚  A while later, after the flare was over, the CMP chips, which has been implanted in everyone's brain that had come to the moon, was being used against them. Krishna, a scientist, found that if he broadcasted over the chips frequency, he could make hypnotic suggestions to the people with the chips. Gunther had to find a way to stop this, so he and another scientist, Hiro,

Literary Translation as a Creative Act. Essay

Literary translation implies the translation of all genres of literature, which include prose, drama and poetry. Literature is described as ‘an apparently nebulous body of knowledge in oral or written form, an imitation of life, which reflects civilization and culture, and which covers every angle of human activities-culture, tradition, entertainment, information among others.’ It is one of the great creative and universal means of communicating the emotional, spiritual and intellectual concerns of humankind. Literary translation has to do with translating texts written in a literary language, which abounds in ambiguities, homonyms and arbitrariness, as distinct from the language of science or that of administration. Literary language is highly connotative and subjective because each literary author is lexically and stylistically idiosyncratic and through his power of imagination, he uses certain literary techniques such as figures of speech, proverbs and homonyms through which he weaves literary forms. The literary translator is therefore the person who concerns himself with translation of literary texts. A literary translator generally respects good writing by taking into account the language, structures, and content, whatever the nature of the text. The literary translator participates in the author’s creative activity and then recreates structures and signs by adapting the target language text to the source language text as closely as intelligibility allows. He needs to assess not only the literary quality of the text but also its acceptability to the target reader, and this should be done by having a deep knowledge of the cultural and literary history of both the Source and the Target Languages. Language and culture are closely related and one is indispensable to the other. In fact, language acquires its meaning from the country’s culture. A single language may cross several culture borders. There are generally problems in the translation of cultural words in a literary text unless there is a cultural overlap between the source language and the target language. It is not enough for a translator to know what words are used in the target language; he must also make the reader understand the sense as it is understood by the reader of the original. For instance, in a text where there is a cultural focus, there can be translation problems due to the cultural gap between the source and the target languages. The meaning of a  single word or expression is largely derived from its culture. Therefore, translation, being a simple linguistic process, a cultural understanding comes into play because the translator is supposed to produce equivalence and where this does not exist, problems occur. The translator is expected to creatively exploit the altered cultural, linguistic and literary context in order to realize the different potentials of the target language in an act or literary creation since translation is an intercultural activity. Linguistically, each language has its own metaphysics, which determines the spirit of a nation and its behavioral norms, and this is what is known as linguistic relativity. Language directs our intellect and even our sensory perception. Since words or images may vary considerably from one group to another, the translator needs to pay attention to the style, language and vocabulary peculiar to the two languages in question in order to produce an ‘exact’ translation of the source language text. Thus while translating something from a language to other, the sense and the behavior of the sentence gets changed obscurely. So as to carry the that sense and the behavior of the sentence the original author meant, the translator himself need to be creative, with a good knowledge of both languages, the one translating to and from.