EXtensible Business Reporting Language Research Paper

EXtensible Business Reporting Language - Research Paper Example Currently, the SEC requires that all companies should utilize the XBRL format in presenting their financial statements and reports. Owing to the constant push for the use of the new business and finance communication mode, this paper explores potential advantages and disadvantages of XBRL implementation for business entities. Advantages of XBRL The proponents of XBRL have hinted that entrepreneurs and business entities stand to benefit greatly from XBRL implementation. Some of these befits include: i. It Is Accepted Globally As a Business Information Sharing Tool XBRL is readily accessible in many parts of the world and enhances information dissemination and sharing in various languages through electronic means. XBRL makes it possible for investors to conduct nearly real-time assessments because increases information accessibility. Data tagged in XBRL can be transformed into various formats such as HTML or spreadsheets, depending on the needs of the users. Owing to its global presenc e and high level of accessibility and acceptability, it reduces the cost of mechanizing business information (Gelinas, Dull & Wheeler, 2012). ii. XBRL Benefits Many Stakeholders XBRL can be utilized by investors to perform analysis of financial reports by corporation, thus making it a desirable tool. It allows corporations to automate their information and reduce manual processes of financial reporting. For the government, XBRL facilitate the collection of information about various businesses in the country. XBRL also ensures high level of information sharing efficiency (Stabryla, 2012). iii. XBRL Can Be Multi-Purpose XBRL functions beyond financial reporting role. It is applicable in many business information sharing scenarios. It is capable of streamlining the process of preparing and reporting tax returns. It also facilitates distribution of non-financial information such as production quantities as well as stock reserves among others. XBRL can also be fundamental for ensuring in ternal organizational efficiencies by facilitating smooth flow of information electronically from source to where they are needed most. It also facilitates data sharing between organizations and their customers, suppliers and strategic partners among others (Garner, McKee & McKee, 2008). XBRL can facilitate mechanization of purchase process and invoice reception and many other processes. iv. It Facilitates Substantiation and Reusability XBRL can speed up the process of financial reporting and information sharing process of an organization. It can greatly enhance spreadsheet functionalities through facilitation of electronic information access, which helps to alleviate human input inaccuracy during entry. Information conveyed through XBRL remains for a long period of time and can be re-used over and over again if needed (Bergeron, 2004). v. It Is an Open Source The last benefit of XBRL is that it is an open source. Corporations can create taxonomies that can be used at no cost for th eir users. Because it is freely accessible, corporations can maximize from it while at the same time ensuring low cost of its implementation (Bergeron, 2004). Disadvantages of XBRL In spite of all the benefits that come with XBRL, there are some disadvantages that are associated with the tool. Some of these disadvantages include: i. XBRL Amplifies the Likelihood of Error One of the most pointed out shortcomings of XBRL is its

Book Cover Analysis on the Pinocchio Effect Essay Example for Free

Book Cover Analysis on the Pinocchio Effect Essay Upon going through the vast artwork, one particular piece grabbed my attention. It was of a line up composed of men in boxer shorts in different colors. The overall look of the work gave it almost a vintage feeling because of the way the figures were drawn. It gave a sort of â€Å"pin-up† feel. Although composed of men, you can not help but be transported through time just by the visual aspect. The book was entitled â€Å"The Pinocchio Effect: On Making Italians, 1860-1920†. It dawned on me that these were Italians lined up, in a way that is reminiscent of a group of new recruits waiting to get their gears for war. As I further observed, these figures were progressing, starting from left to right. And taking this into consideration, I realized that this was a crude depiction of the evolution of an Italian man. The use of this illustration was very effective in stirring up intrigue in the work and as well as reinforcing what the book was about. Further research on the contents of the book revealed that this was indeed a book about the progression of the Italians after different Italian states began uniting into one nation (Stewart, 2007). This artwork was done by Isaac Tobin, an artist particularly renowned for his works on graphic design. The original look of the figures depicted in the work was compromised by the addition of color on the trunks. This added a comical feel to the overall mood of the figures, but is nonetheless effective in drawing out attention and to provide a contemporary feeling for the art. Overall, this artwork leaves a lasting impression and certainly a valuable addition to the cause of the book. It took the theme of the book and properly wielded the appropriate sources to tell its story at a moments glance.

Confederacy of Dunces Essays: Last Encounter :: A Confederacy of Dunces

A Confederacy of Dunces - Last Encounter In his last encounter in the novel, Ignatius returns to the ill-reputed Night of Joy. He is still employed by Paradise Vendors and wears the ridiculous costume of a pirate that is mistaken for a Mardi Gras costume. Ignatius attends Dorian Greene's strange party and the distance between the "bodily" dunce and "intellectual" genius is extended. He tries to speak at the party but no one will listen and he cannot handle being rejected for his ideas so he leaves. Throughout the rest of the novel, Ignatius exhibits characteristics of a dunce according to the rest of the characters. At the point when Ignatius disrupts Darlene's Harlett O' Hara act, he follows a series of unfortunate events. The bird attacks him for his novelty earring and Ignatius runs around like a "big crazyman"(285). He bounces out of the bar and runs out into the street, only to come face to face with the headlights of the Desire bus. As Ignatius faints from shock, he shows the reader how awkward and clumsy he is. He ha s the chance to avoid everything that happens but his dunce tendencies take control. He is ridiculed by everyone at the scene for his possession of Lana Lee's naked pictures and ends up being the comedian and clown for the hour. Ignatius looks like a "dead cow lying in the street" according to the newspaper photograph and the reader sees the reactions to the incident from every character(289). Mr. Clyde sees Ignatius as "a big ape" and only wishes that he can retrieve his costume from him(293). Dr. Talc needs to find Ignatius to clear his name but decides against it when he sees the paper. He realizes that Ignatius is the dunce but that he also has a way of turning things around which may be detrimental to Dr. Talc. Miss Annie reads the paper and vows to run Ignatius and Irene out of the neighborhood. She is only worried about the reputation of the neighborhood. Patrolman Mancuso is grateful for his luck in stopping the chain of pornography sales along with the incarceration of the three brute women who had attacked him once before. Santa Battaglia talks to the picture of her mother and comments on how awful Irene must be feeling and has no remorse for Ignatius. Claude is only worried that he will not be able to handle such a disgrace as a stepson.

Political Philosophy and Brief Critical Evaluation

Sample essay questions? 1. Describe Plato's scheme for communism in the Republic. (Discuss each of the main features of this life-style. ) Which classes, according to Plato, should practice this way of living? What justification does Plato offer for advocating communism? Offer a brief critical evaluation of Plato's communism. PHL 107 | study guide for exam 2 | page 4 2. (1) Briefly describe Plato's allegory of the cave. 2) Then state how the allegory expresses Plato's position on (a) the place of the Philosopher-Kings in Plato's utopia, (b) Plato's distinction between opinion and genuine knowledge (wisdom), and (c) Plato's position on the motives of the Philosopher-Kings for ruling. 3. (1) What is Plato's dualistic metaphysics? (2) How is this metaphysics expressed in the allegory of the cave? (3) How is it related to his position on the nature of the human person? 4. (1) What is Plato's assessment of democracy, and (2) how is this linked to his theory of justice? 3) How might a cont emporary defender of democracy respond to Plato? 5. What is the mimetic theory of art? Did Plato invent this theory? Did he accept it? How is this theory related to Plato’s criticisms of the arts? 6. (1) What two reasons does Plato give for proposing to banish the arts from his Republic? (2) How is his position on the arts related (a) to his Theory of Ideas and (b) his position on the highest goal of human living? (3) Offer a brief critical evaluation of Plato's position on the arts. . (1) What does Rawls mean by â€Å"the original position . . . under the veil of ignorance† and how does this serve as the basis for his theory of justice? (2) What are his two principles of justice? Explain the two principles.? (3) Offer a brief critical evaluation of his theory of justice. 8. (1) Starting with Rawls’ â€Å"original position . . . under the veil of ignorance,† do you think you would arrive at a principle or principles of justice similar to those of Rawls, o r if different ones, which?Defend your position. (2) As part of your answer give a clear statement of what Rawls means by the â€Å"original position . . . under the veil of ignorance. † 9. (1) What is Aquinas’s causal argument for the existence of God (the 2nd of his five arguments)? Sketch the argument. (2) Critically evaluate the argument. What appears to be the weakest part of the argument? Do you think the argument can be defended in the face of this proposed weakness? Explain. 10. (1) What is the design argument for the existence of God?You may present either Aquinas's (his 5th) or William Paley's or the fine-tuning version of the argument (but only one). (2) Why does Darwin's theory of evolution appear to undermine Aquinas and Paley’s version of the design argument? Why does Darwin’s theory not affect the fine-tuning argument? (3) Do you think that there is some way of salvaging the design argument in the face of Darwin's theory? Defend your positi on. 11. Describe Hobbes’ â€Å"state of nature. † What kind of a concept is this — historical, empirical, anthropological, analytic? Explain.Offer your own critical evaluation of Hobbes’ notion of the state of nature? Do you think it is a useful concept? Is it true? Defend your position. 12. Hobbes argues that each person has the resources within themselves to overcome the state of nature.? (1) What are these resources and how do they help the person to overcome the state of nature? (2) But why, for Hobbes, are these internal resources insufficient? Why is a very strong sovereign also needed to overcome the state of nature? (3) What role does contract or covenant play in overcoming the state of nature?

Planning for Hypertexts in the Writing Center…Or No Essay

Michael Pemberton asserts in his article â€Å"Planning for Hypertexts in the Writing Center†¦Or Not†, that this new age of technology brings with it a dilemma facing writing centers that stems from the perceived need for writing centers to assimilate hypertexts into their topics mentored, the willingness of the writing centers to accommodate hypertexts and if there is a need, how would writing centers meet such needs. There is no dilemma here because writing centers need not treat hypertexts any differently than any other text (Pemberton). They already have tutors working in specific areas of expertise. Tutors with expertise in hypertext can be found. Pemberton also brings up the rationale that a relatively small number of clients will be writing hypertexts anyway so centers don’t need to worry about it. Pemberton doesn’t discount the challenges faced by writing centers in assimilating into the technological age. As writing centers had always been primarily interpersonal interaction, many feel that the advancing technology is a threat to this interaction (Pemberton). The advent of chat rooms and email tutoring has lessened this perceived threat. He notes that finding articulate tutors may be very difficult, especially for small schools without many resources (Pemberton). Another challenge lies in providing training for tutors. But the challenges do not appear to outweigh the advantages. Times change; language changes; writing changes. That is a constant we can rely on. Writing centers have adapted and will continue to adapt to the changes coming their way. Critique/Comments Michael Pemberton in his article â€Å"Planning for Hypertexts in the Writing Center†¦Or Not† provides a comprehensive history of the goals and functions of writing centers from the 1930s-1990s. He presents a possible problem facing writing centers and possible solutions to the problem, without bias or emphasis on one or the other. His straightforward writing allows the reader to come to a conclusion about the future of writing centers and the necessity of assimilating hypertext into tutoring topics. Pemberton provides much commentary from experts in the field of writing centers and tutoring so his own take does not sway the reader. As change occurred throughout the history involving writing centers, the writing centers and their tutors adapted to the needs of their clients. Pemberton assures that no matter what those needs become, writing centers will naturally meet those needs. While some worry that the computer age will depersonalize the interaction between tutor and tutee, it is clear that the communication tools available via the Internet have not hindered interpersonal relationships in or out of writing centers. Pemberton, a director of the Georgia Southern University Writing Center does not appear to have any motive in his article save to inform readers that â€Å"writing centers will hold† ( ) as the title of one of his books says. Perhaps he merely wants to put to rest any fear felt by the technologically hesitant. Technological advancement is here to stay but rest assured by Michael Pemberton that the writing centers will advance right along with it. Pemberton, Michael A. â€Å"Planning for Hypertexts in the Writing Center†¦ Or Not† In The St. Martin’s Sourcebook for Writing Tutors. 3rd Ed. Christina Murphy and Steve Sherwood. Boston. New York: Bedford/ St. Martin’s, 2008:294-308.

benito essays

benito essays Benito Mussolini, the great fascist dictator of Italy during World War II was a leader people changed their views on. Benito Mussolini was a leader that people changed their feelings from love to hate in a matter of no time at all. Benito Mussolini rise and fall of power happened in a sequence of lousing power from alliances than his own people. Ben (short for Benito) founded the Fasci di Combattimento on March of 1919. This was a nationalistic, anti liberal, and anti socialist movement. This movement attracted mainly the lower class. (1). Fascism was spreading across Europe. Ben was winning sympathy from king Victor Emmanuel III. Ben with the support of his party threatened to march on Rome. This persuaded King Victor Emmanuel III to invite Mussolini to join a coalition, which strongly helped Ben gain more power. This was Bens first step to his rise of power. With so much power that Ben had and his country at his back he started to do things similar to what Hitler was doing. Ben brought Austria on Germanys side by a formal alliance. In 1937, he accepted a German alliance. The name of this alliance was the Anti Comntern Pact. On April 13, 1937 Benito Mussolini annexed Albania. He then told the British ambassador that no even the bribe of France and North Africa would keep him neutral. (2). The British ambassador was appalled and dismayed. This part of his political career helped his rise to more power. On May 28, 1937, Mussolini strongly gave though to declaring war. He then attacked the Riviera across the Maritime. On September13, 1937 he opened ann offensive into British-Garrisoned Egypt from Libya. (3) with support from his people he still was on the up side of things. On October 4, 1937, Ben met with his friend Adolph Hitler at the Brenner Pass. There they discussed the war in the Mediterranean, Britains principal foothold outside its island base...

Assess the Impact of the Conservative government, 1979-97, u essays

Assess the Impact of the Conservative government, 1979-97, u essays The relationship between law and employment has been a major issue within British law through both the 19th century and the 20th century. The main focus being on how much the government should intervene in both the running and control of British industrial relations. Issues such as the political party which is in government at the time and the level of unemployment have a considerable influence on the amount of intervention the government makes. The aim of the government is to ensure that the power balance between the trade unions and employers is kept at a specific level in accordance with the times. During the 19th century and most of the 20th century a system which concerns the relationship between law and employment a major factor in the development of trade unions and collective bargaining shaped legislation surrounding industrial relations. Trade unions and employers played a relatively equal role in determining the contracts of employment of the workforce. There was no definite legal background within the system; this was so much so that it was thought at the time that unions gave more cover to employees than what the law offered. However, this free-market approach came to an end in the post 1945 period at a time of tight labour markets and excessive trade union power. The government intervened to disrupt a 'stop-go' cycle which was caused by strikes, inflationary wage settlements and repression upon productivity improvements. The government's objectives were to encourage productivity progress and contain wages and prices. At this time the government required more control in the long-term and, therefore, set about in, firstly, centralising the authority of trade unions, secondly, devolving trade union control of officials and, thirdly, attempt to put collective bargaining on a lower level. By 1971-74, the then Labour government attempted to put employment law on a completely different level by shaping the legal ...