North Face

Assignment 2: North Face Auditors are faced with the very difficult task of insuring the public, that in their opinion, the financial statements of their clients are accurate and free of any material misstatements. The problem is that materiality is a subjective figure. In the North Face case an immaterial revenue recognition entry ended up being material when compounded with additional misstatements. North Face was the perpetrator of the intentional misstatements but they were concealed by the Deloitte audit advisor, Richard Fiedelman.Fiedelman allowed additional non-recognizable revenue to be posted and altered/replaced the original working papers that reported the original material misstatement. (Knapp, Rittenberg, Johnstone, & Gramling, 2012) Several generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) were violated (In the Matter of Richard Fiedelman, 2003) resulting in declining stock prices and Security and Exchange Commission (SEC) sanctions. SEC Sanctioned Richard Fiedelman The SEC requires the all registrant working papers be reviewed by a partner that is not assigned to the engagement.When the Deloitte concurring partner found the discrepancies and misstated revenue they investigated further leading to the review and the ultimate discovery of the altered working papers. North Face’s audit committee then retained a second accounting firm to investigate the accounting records which led to the SEC sanctioning Fiedelman. (Knapp, Rittenberg, Johnstone, & Gramling, 2012) 1. The SEC sanctioned Richard Fiedelman for failing to document the changes that his subordinates had made in 1997 North Face work papers and for failing to exercise due professional care.Explain the SEC’s rational in making each of these allegations. The SEC found that Fiedelman violated GAAP by allowing recognition of profit margin on the second barter transition and violated GAAS 150, 230, 326, and 338. (In the Matter of Richard Fiedelman, 2003) Failing to Document Work Paper Changes Per the several GAAS violations the SEC was right to sanction Fiedelman for failing to document the changes made to North Face working papers. AU 338 (339A) directs auditors on the importance of working papers.Working papers are the â€Å"principal record of the work that the auditor has done and the conclusions that are reached concerning significant matters. † (Public Company Accounitng Oversight Board, 1982) The working papers help insure that the audit engagement has been properly planned and adequately supervised. It is also the record of the audit evidence and procedures applied to the audit. Fiedelman also violated Auditing Standard No. 3 which is very clear that any changes must be documented. â€Å"Circumstances may require additions to audit documentation after the report release date.Audit documentation must not be deleted or discarded after the documentation completion date, however, information may be added . Any documentation added must indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. † (Public Accounting Oversight Board, 2004-06) When Fiedelman revised the 1997 work papers without the proper documentation he violated Standard No. 3 justifying the SEC sanction. Failing to Exercise Due Professional Care Fiedelman violated AU 150 and AU 326, failing to execute due professional care.AU 150 states that â€Å"due professional care is to be exercised in the performance of the audit and the preparation of the report. † (Public Accounitng Oversight Board, 2001) AU 230 explains that due professional care is â€Å"employments where peculiar skill is requisite, if one offers his services, he is understood as holding himself out to the public as possessing the degree of skill commonly possessed by others in the same employment, and if his pretentions are unfounded, he commits a species of fra ud upon every man who employs him in reliance on his public profession. † It does state however that no one is free of error.Due professional care does not intend work to be free of error but free of negligence. (Public Accouniting Oversighe Board, 1972) Fiedelman violated the due professional care standard when he allowed the misstatement and margin recognition to be posted. The misstatement was already noted but he himself should have been aware that the margin was not permitted and that the misstatement should have been corrected. It is also concerning that the increased sales from $90,000 to $3. 9 million was not investigated more thoroughly, again indicating Fiedelmans lack of due professional care.Fiedelman also violated AU 326 Evidential Matter. With the violations of so many auditing standards the SEC had no other choice but to sanction Fiedelman. (Knapp, Rittenberg, Johnstone, & Gramling, 2012) If there is no punishment for altering working papers auditors would fear no repercussions and they would alter the papers whenever they wanted reducing the public’s assurance of financial statement accuracy SEC’s Punishment The SEC punished Fiedelman by suspending him from being involved with audits of SEC clients for three years. 2.Take a position on the severity of the SEC’s punishment of Richard Fiedelman of a three year suspension on being involved in the audits of SEC clients, support your position. The punishment was fair. The responsibility of an auditor is to insure financial statement users that they are free of any material misstatements. In this case Fiedelman made a conscious choice to allow North Face to post margin that should not have been realized, per GAAP. Fiedelman should not be allowed to practice with a public accounting firm until the SEC feels that he will not allow the same misstatements to happen again. In the Matter of Richard Fiedelman, 2003) In order to insure the public that the auditing profession is rel iable this kind of punishment is necessary. Each case should be reviewed on an individual basis and if there is any question that the auditor will continue to allow misstatements they should be suspended from being involved with SEC clients. Modify Client Work Papers The PCAOB has very specific instructions that any additions or changes to audit documentation after the release date need to be documented. 3. Assuming that you are an audit manager in a public accounting firm.The engagement partner asks you to modify client work papers after the financial statements and opinion has been issued. Determine what you would do in this situation. Provide your rationale. If the partner is not asking me to hide the modification and the modification is necessary, per GAAP or audit principals, then I would make the modification. If the client partner is asking to have the papers modified without documentation, or the modification should not be done, I would not modify the work papers. Auditing s tandard No. 3 clearly states that any modification needs to be documented. Public Accounting Oversight Board, 2004-06) In the North Face case it does not indicate the personnel that altered the work papers were reprimanded, (Knapp, Rittenberg, Johnstone, & Gramling, 2012) however as a manger if it is discovered that you altered work papers without documentation or necessity, even if there were no legal repercussions, it would hurt your reputation and ultimately affect your career. The decision analysis framework could be used in determining if it is necessary to notify another audit partner or the client audit committee about the request.I would not alter the papers but if no one is made aware of the advisor’s request they may get someone else to alter the work papers. In this case morality and ethics should be enough to prevent a manger from altering work papers, but it helps to have punishments in place to help deter unethical actions. Materiality Public accountants general ly use qualitative analysis to determine the appropriate level of material misstatements. 4. Evaluate the practice of â€Å"materiality† used by public accounting firms and how accounting firms should address it with clients. Materiality is based on the assumption a reasonable investor would not be influenced in investment decisions by a fluctuation in net income less than or equal to 5%. This â€Å"5% rule† remains the fundamental basis for working materiality estimates. † (Vorhies, 2005) Since materiality is based on the fact that investors would not be influenced when immaterial misstatements are found, if the numbers of immaterial misstatements are small they will not prevent an unqualified audit opinion.Large misstatements and a large number of small misstatements that could be considered one misstatement need to be corrected before an unqualified opinion can be issued. Since all misstatements are presented to management and the audit committee, how the miss tatements need to be addressed should be discussed with them at that time on. If they refuse to make the corrections the auditor should refuse to issue an unqualified audit opinion. (Vorhies, 2005) It is important to remember that every misstatement needs to be analyzed for materiality.A small misstatement may not seem relevant but may be an indication of a larger aggregate or future misstatement. (Public Coumpany Accounting Oversight Board, 2010) North Face Management Auditors are not required to criticize key decisions made by their clients management team, that does not mean they should not use due professional care when analyzing management behavior. 5. North Face’s management teams were criticized for strategic blunders that they made over the course of the company’s history. Discuss whether auditors have a responsibility to assess the quality of the key decisions made by client executives.Defend your answer. When auditors are evaluating audit risks there are cert ain behaviors that should be analyzed. If management is refusing to cooperate, meet with, or puts unusual time constraints on the audit team it could indicate fraud. It is also important for the audit team to monitor management’s tolerance of violations of the company’s code of conduct, inconsistent accounting practices, or frequent changes to estimates for no reason. (Public Compaany Accouning Oversight Board, 2010) These can be key indications of management’s character and ethics.In the case of North Face since management established a goal to reach $1 billion in sales the audit team should have been more critical of the sales, revenue, and margin that were posted. The audit manager should have used due professional care when analyzing the fact that North Face was having a hard time mainstreaming their product yet implemented this lofty goal. If fraud was going to occur it would likely be in the revenue/sales area. The first auditor engagement partner did catc h the material misstatement but had these other considerations been taken into account the misstatement may have been investigated further.Even though it is not the responsibility of auditors to assess the quality of key decisions, by doing so they can gain valuable insight into how management thinks. Conclusion When auditing firms find financial misstatements it is important that they understand the materiality and reason behind the misstatements. The good thing that came out of this case is that the system worked. When the concurring partner reviewed the audit work papers the misstatement and revision was detected. The SEC sanctioned those responsible and even though the investors were affected they should feel some certainty that the system worked.References In the Matter of Richard Fiedelman. (2003, October 1). Retrieved November 4, 2012, from U. S. Securities and Exchange Commission: http://www. sec. gov/litigation/admin/34-48578. htm Accounitng Standards Oversight Board. (1980 , August). AU Section 326. Retrieved November 4, 2012, from PCAOB: http://pcaobus. org/Standards/Auditing/Pages/AU326. aspx Knapp, Rittenberg, Johnstone, & Gramling. (2012). Contemporary Auditing. Mason : Cengage Learning. Public Accouniting Oversighe Board. (1972, November). AU Section 230A. Retrieved November 4, 2012, from PCAOB: http://pcaobus. rg/Standards/Auditing/Pages/AU230A. aspx Public Accounitng Oversight Board. (2001, December 15). AU Section 150. Retrieved November 4, 2012, from PCAOB: http://pcaobus. org/Standards/Auditing/Pages/AU150. aspx Public Accounting Oversight Board. (2004-06). Auditing Standard No. 3. Retrieved October 28, 2012, from PCOAB: http://pcaobus. org/Standards/Auditing/Pages/Auditing_Standard_3. aspx#retentionandsubsequentchanges Public Compaany Accouning Oversight Board. (2010, December 15). Auditing Standard No. 14. Retrieved November 4, 2012, from PCAPB: http://pcaobus. org/Standards/Auditing/Pages/Auditing_Standard_14. spx Public Company Accounitn g Oversight Board. (1982, April 1). AU Section 339A. Retrieved November 4, 2012, from PCOAB: http://pcaobus. org/Standards/Auditing/Pages/AU339A. aspx Public Coumpany Accounting Oversight Board. (2010, December 15). Aditing Standard No. 11. Retrieved Novembe 4, 2012, from PCAOB: http://pcaobus. org/Standards/Auditing/Pages/Auditing_Standard_11. aspx Vorhies, J. B. (2005, May). The New Importance of Materiality . Retrieved November 4, 2012, from Journal of Accountancey: http://www. journalofaccountancy. com/Issues/2005/May/TheNewImportanceOfMateriality. htm

Discuss and critically appraise how personal experience informed the political thought of Mary Wollstonecraft

Mary Wollstonecraft has been seen to be the founder of feminism, with radical ideas in terms of education, marriage and female emancipation. However it is necessary to consider what shaped those ideas, which lead to the emergence of feminism. It is necessary to consider what circumstances events and ideas circulating at the time influenced the politic thoughts of Mary Wollstonecraft. In order to understand what formed the basis of Mary's thoughts we will need to identify their thoughts in the context of a number of factors. Mary's ideas could be regarded as liberal feminism. Her ideas focused mainly around the individual woman and her rights. Her proposals were mainly for women's equality with men. Mary believed women should be treated like men and placed a lot of focus around women's education as being inferior to men's when in fact women were as intellectual as men and therefore should have a more equal education. Her reasoning for this was based around the idea that women need to be well educated to be successful mothers. Mary also emphasized in her writing the need for sexual freedom and argued how marriage could be dangerous to women as it leads to further oppression. Equality was needed in domestic relationships. However all though initially her focus was on equality for women it eventually shifted to equality of humanity. It needs to be contemplated that there are a number of influences in the ideas outlined above these include Mary's own personal experiences, social change and other events occurring at that time. Many people suggest that Mary's political views are ‘grounded in experience'; her personal life explains much about her proposals for women's equality, education, marriage and humanity. 1 Mary had a very varied background, she moved house six times in total with each time representing a downward social and economic mobility. This gave her insight into in to regional, class and gender divisions of eighteenth century Britain, enabling Mary to perceive class inequalities in society, and campaign for equality of every class rather than just women. In addition to this it could also be argued that another way in which her personal experience shaped her views on class inequalities was working for the kingsborough's, which allowed her to observe the lives of an affluent aristocratic family compared to the lower classes. This shaped her political thought in terms of her â€Å"resentment of the power and emptiness of privileged lives†2 and the injustice faced by the working classes. However It could be argued that Mary Wollstonecraft ideas were centred round achieving equality for middleclass women as much of her work is focused on how disadvantaged so called ladies of leisure are in having mere existences rather than equality faced by working class men and women. Mary still regarded women's domestic role as acceptable she believed women should still have the role of caring for children, family and other domestic duties; â€Å"mothers should stay at home and care for their children†. 3 It could be argued that this was because of the role she had to play in regards to her position in the family. For example, Mary had to leave her job as a lady's companion in 1781 to go back home to nurse her mother, which was considered as a female's role in her family. It is evident that her ideas of equal education were actually to enable women to become better mothers (she still saw women in a domesticated role), which could have stemmed from experience in her family of having such roles. Conversely it could be considered that her ideas for women still looking after children could be due to the values of society at the present time. A great deal of Mary's political thought was based around the education of girls. In her book entitled â€Å"Thoughts on the education of daughters† she reflects concern on adequacy of female education. She believed that women were constrained in their education compared with boys and it should therefore be more rational. It could be said that these ideas about the inadequacy of girl's education were based around her experiences of education. Mary attended a local day school for girls. Her school discouraged ‘to high notions' and attended to housewifery and morals to make girls such as Mary marriageable. It could be assumed Mary was an intelligent girl and she found her education â€Å"short and inadequate†3 this may have influenced her view about how inadequate women's education was and pushed her to campaign for reforming women's education. Mary gained knowledge in male dominated areas such as arithmetic, which showed to her that women could be just as capable as having the same knowledge as men. However it could be contended that rather than personal experience influencing her ideas on education her class ideology directed her ideas on reforming education. This could be shown in Mary's belief of selected education where the mechanically minded children should be placed in separate schools to those of superior abilities5, which was a typical attitude of the middle/upper classes. In her book ‘A vindication of the rights of women' Mary highlights her views on the subordination of women in society. Mary argues against the social forces that keep women ignorant and the superficiality they are encouraged to engage in6this enables men to remain dominant over women as women become physically and economically dependant on men. Mary believed that women needed freedom as they were being dominated by male patriarchy and in this sense were open to abuse by males. It seems apparent that the above ideas and assertions on male abuse and dominance of women stemmed from her own life experiences and those of her female relations as she witnessed male abuse to family around her; As a young girl Mary used to be subjected to witnessing her fathers drunken violence against her mother. By viewing her mothers abuse and helplessness Mary came to realise the lack of protection available to women. Her past experiences of her and her family may have also influenced her views on relations with males including marriage. In a letter to George Blood in 1789 Mary describes marriage as â€Å"legal prostitution†6. Mary had witnessed cruelty of men to her mother, sister and friend fanny in their marriages. She believed that her sister condition of ill health was due to the mistreatment of her husband; she took steps to help Eliza arrange legal separation. â€Å"On three different occasions Mary did see the lives of women ruined by cruel dissipated, husbands† (Bouten 1922:131). Witnessing the abuse faced by three people close to her in their marriages may have guided her ideas on marriage which she regarded as slavery and influenced her decision not to marry through most of her life. Alternatively it could be said that her ideas arose from the laws of society at the time, as there was little recourse from the victims of abuse. The laws also gave rights to the husband and took them away from women at the same time in the procedure of marriage. The norms of society may have therefore informed Mary's political thought as it made obvious inequalities in marriage and the dominance of women. There were some aspects of feminism that Wollstonecraft didn't consider such as legal property rights of women and voting rights. This may be due to her not experiencing these issues in her life, which further confirms her ideas were based around her personal experiences. However it has to be considered that her personal experience was not the only factor contributing to her political thought. In the 18th Century Mary was subjected to experiencing and participating in a series of social revolutions both in Britain and in France. One was enlightenment, which put reason as the focus of human identity and as the main justification of rights. 7 This may have influenced Mary's political ideas as she based her argument for equal rights on the fact that both men and women had the same human identity, which echoes the ideas of enlightenment. Britain was also experiencing rapid change with the industrial revolution. These rapid periods of change may have influenced Mary to challenge the existing social order regarding the position of women as traditional institutions and conceptions were being outgrown; â€Å"The time was ripe for an intellectual questioning of society†8. Although Wollstonecraft's feminist thought went against the traditional ideas of sexual opinion reflected in 18th century Britain, it could be argued that her political ideas actually reflected the spirit of innovation around at the time; â€Å"the century prior to the rights of women had seen a steady flow of writings by enlightened literati of both sexes arguing for higher valuation of woman's characters and an enhancement of female intellect and status†. In which case it could be said that Mary's political thought was informed by changes in society. It also has to be considered that the late eighteenth century there was an expansion in literature as a profession for women. 9 This may have encouraged the thoughts of Mary's, which may have developed due to her writing. It is possible that the French Revolution that begun in 1789 with its struggle for social justice also influenced her political ideas especially in terms of her ideas on the rights of humanity. Prior to the French revolution Mary concentrated on the rights and freedom of women, but later on changed her focus towards the rights of humanity as a whole including men, This lead to her considering the rights of women in terms of the rights of men. â€Å"Her vindication was that of men but in relation to men, the human race, and the entire human experience† 10. Therefore it could be argued that the revolution influenced the change of Mary's political ideals from concentrating on women to human kind. On the other hand it could be argued that the French Revolution did not influence Mary's ideas, which were primarily based on equality for women, as the new constitution of France did nothing to remove the inequalities between men and women. Many supporters of social justice in the French revolution were the most active opponents of women's rights. 11 Religion is another possible factor outside Wollstonecraft's personal experience that may have influenced her political thought. Wollstonecraft believed that education would make women more virtuous. This could be regarded as one of the reasons for her views on education of girls. Mary believed education would give women the chance to prove in the reality of good and evil and she put her faith in to the goodness of god. 12 Alternatively there is also reason to suggest that Mary Wollstonecraft wasn't religious as she rejected many religious doctrines such as pacifism of Christ. An alternative argument regarding the reasons behind Wollstonecraft's feminist thought is put forward by Freudian Psychiatrists. They argue the basis of her political thought was due to her hatred of men. â€Å"Hers was hatred of creatures that seemed capable of doing everything while women seemed to her capable to her of doing nothing†13 They therefore argue her feminist thoughts arose out of her illness of being neurotic and compulsive. 7 However it could be argued that Freudian analysis is subjective and therefore has no objective basis for explaining reasoning for Wollstonecraft's political ideas. Overall it is clear Mary had many painful experiences and experiences of social changes in her life, which helped shape her political views. Therefore it can be attained that personal factors influenced political thought, although it also has to be taken into account that her political thought was also influenced by outside factors such as social change and institutions such as religion. This coincides with concept of the â€Å"personal is political† where the experience of our personal lives are defined by broader political settings. To feminism personal experience such as that encountered by Mary can be seen as a valid way of knowing the social world and deriving political thought. However it could be argued that the experiences of Mary didn't provide a sufficient claim of truth, as it doesn't necessarily mean that Mary has political insight. Therefore it could be said that this isn't the most objective way to gain an insight into the political sphere of society.

Russia’s Nuclear Weapons Policies, Arsenal and Problems Essays

Russia’s Nuclear Weapons Policies, Arsenal and Problems Essays Russia’s Nuclear Weapons Policies, Arsenal and Problems Essay Russia’s Nuclear Weapons Policies, Arsenal and Problems Essay Essay Topic: We Real Cool The end of the Cold War signaled conclusion of the nuclear rivalry between the then two superpowers, the United States of America and the Soviet Union. This was a propitious event for global security. Many predicted this to be the end of history. While there was relative peace for a decade or so, there has been unending debate over recession of the threat of nuclear war. While commonly the United States and the Western Allies have been regarded as more responsible possessors of nuclear weapons, unfolding of Russian nuclear doctrine and policy provides greater confidence in exercise of responsibility by Moscow. The collapse of the Soviet Union in 1991 left the successor state the Russian Federation with little choice but to follow Soviet-era policy in relation to nuclear weapons, but thought was given to revising strategies to meet the new and emerging threats. Basically this meant pursuing deterrence strategy as a means of maintaining international order. This is important for both i nternal and external policy of the Russian Federation. Nuclear weapons give Russia the status it needs to be called a great power and for the Government of the day a sense of keeping a national security asset as an important goal post. A detailed analysis of Russian nuclear policy in the light of past experience, change of leadership in Russia post Cold War, current and possible future policy directions is thus essential.History of Nuclear Weapons PolicyAt the end of the Second World War, the US was the only nation in the world possessing nuclear weapons and they thought it could offset the superiority Soviet forces had in Europe. The US also thought the atomic bomb could be used as a political pressure point against Joseph Stalin to gain concessions in negotiations in the aftermath of the Second World War. But in August 1949 the Soviet Union detonated an atomic bomb, thus bringing to fore the philosophy of Mutually Assured Destruction (MAD). This was the main theory underlying the two superpowers quest to develop new nuclear weapons and delivery systems during the cold war. While the Soviet Union had the bomb it did not have the capability like the US to deliver these weapons to the chosen target. First aircraft and then intercontinental ballistic missiles became the chosen systems of delivery of nuclear weapons.Given the state of relations between the US and the USSR at the end of the war, it was natural that latter decided to develop nuclear weapons and delivery systems to match that of the US. Of course, the Soviets lagged behind in technology and therefore could never really catch up. But for them the employment of nuclear weapons was for deterrence purposes. And this meant keeping forces ready for massive retaliation, should the US or its allies launch a first strike on Soviet soil.Cold War DimensionsDuring the Cold War the main aim of possessing nuclear weapons was to deter a nuclear or massive conventional attack from the enemy from the other end of th e East-West divide. Throughout the Cold War, the main aim of the US was to contain the spread of communism. This was done at various levels military, political, economic and ideological. When Stalin died in 1953, there appeared to be a chance that a cooling down of tempers would take place, but tensions increased again when Nikita Krushchev was removed from power. Through the Cold War, the US assumed that it had nuclear superiority. But this failed to prevent the Soviet Union from indulging in nuclear brinkmanship during the Berlin crisis in 1961 and in Cuba in 1962.In 1962 when the Cuban Missile Crisis erupted, both the US and USSR came to realize for the first time what dangers pre-emption could lead to. The Soviet Union had installed medium-range nuclear missiles in Cuba, following which the US President John F. Kennedy imposed a naval blockade. After a period of tension, the Soviets backed down and removed the missiles. What this cold war experience brought home to both the supe rpowers was the risks involved in playing one-upmanship with nuclear weapons.The collapse of the USSR in 1991 ended the Cold War. This reduced tensions between the two superpowers. But both countries still had a large nuclear arsenal in their possession. Additionally, with the end of the Cold War, the US became more concerned with the development of nuclear weapons by nations other than the former Soviet Union.Post-Cold War SituationAs a result of the political and financial fall out of the collapse of the USSR, the armed forces and in particular the nuclear forces in the Russian Federation suffered greatly.   The armed forces were downsized three times their original size in the 1990s. So was Russia’s nuclear arsenal. This was because Moscow just did not have the resources to maintain a nuclear force of ten thousand warheads and about twenty thousand tactical nuclear weapons. There was another issue of concern; this was the risk of continuing to stockpiling nuclear artille ry projectiles which were likely to prove dangerous to maintain and prove to be hazardous to Russias own troops, if accidental detonations occurred.The phased reductions in the Soviet nuclear arsenal in the early 1990s also coincided with the withdrawal of nuclear weapons from the former Soviet Republics to the territory of the Russian Federation. This process was accelerated by the collapse of the Warsaw Pact in July 1991 and nuclear weapons from Central and Eastern Europe were moved to Russia.Changes in policies from Yeltsin to PutinThere is no doubt that despite the collapse of the USSR as a superpower, the Russian Federation still holds nuclear weapons in high esteem. In fact, nuclear weapons are still a major politico-psychological symbol of great power status for Russia. That is why it is often seen that Russian leaders repeatedly remind the international community, and in particular the US, that Russia is still a nuclear power. This gives both a feeling of Russia’s str ategic independence from the US and the domestic leadership is assured of a sense of importance in being able to have control over the nuclear button.The first post-1991 change in nuclear policy was introduced in the doctrine of 1993, which allowed the â€Å"first use† of nuclear weapons by Russia. Till then, official policy, allowed the use of nuclear weapons only in response to a nuclear attack.As a result of the post-collapse phase the Russian government adopted a series of measures in relation to nuclear weapons, including reductions in the size of strategic nuclear forces. But the basic premise that the sole purpose of possessing nuclear weapons was to deter a large-scale attack did not change. President Boris Yeltsin signed two major policy documents, one in 1997 and the second in 1998, both of which provided for drastic cuts in the nuclear arsenal. This aimed at getting rid of nuclear tipped missiles’ as their planned service life expired and modernization progr ams were curtailed to suit the reductions in the armed forces. But the theoretical debate within the Russian military, about the enlargement of NATO had consequences as it once again brought back to centre stage the role of nuclear weapons and created the ground for demonstrations of usage of nuclear weapons in a much broader range of threat scenarios.Two important documents provide analysts with the framework to understand the global implications of Russia’s nuclear weapons doctrine. The first one is the one titled, â€Å"Main Provisions of the Military Doctrine†, which Boris Yeltsin approved in November 1993. Then in 2000, Vladimir Putin approved another Military Doctrine.In the Yeltsin document the role of nuclear weapons was defined as â€Å"the removal of the danger of a nuclear war by means of deterring [other states] from unleashing an aggression against the Russian Federation and its allies† But keeping in mind the changes that had occurred in the post C old War war fighting scenarios, the doctrine, warned that even a limited war could become a global war. It also noted that even the limited use of nuclear weapons, say the use of tactical nuclear weapons, risked the outbreak of an all-out, nuclear war. The 1993 document did not spell out the right of â€Å"first use.† In fact there was no mention at all of the Cold War theory of ‘No-First-Use’ (Fedorov, 2002).The military doctrine of 2000 took the position that nuclear weapons were to be used for deterrence and not for aggression. The right to use nuclear weapons was reserved for retaliation against both conventional as well as nuclear aggression. Several things can be adduced from the 2000 document. (Fedorov, 2002). First, it has a clear geo-political message, implying a broader political role for Russia’s nuclear weapons. Second, Russia spelled out its willingness to use nuclear weapons first in response to a conventional attack.Additionally, like in the case of the US, Russia expressed a willingness to use nuclear weapons in response to the use of other Weapons of Mass Destruction (WMD).   What the Putin document sought to really do was to broaden the conflict spectrum in which nuclear weapons could be used. Armed conflict, intra-state or inter-state; local or limited wars; regional conflicts; and global wars – all these are situations in which the use of nuclear weapons is envisaged.Nuclear weapons are associated with the last two postulates, but the threat of using them in the Russian context is also supposed to be prevalent to ensure that one type of war does not escalate to another. President Boris Yeltsin for example, explicitly referred to nuclear weapons during an Organization for Security and Cooperation in Europe (OSCE) summit in late 1999, to suggest that external forces should not get involved in the second war in Chechnya.Current and Future ProspectsThe 2003 â€Å"White Paper† of the Russian Federation postulates two missions for nuclear weapons: deterrence of an attack against Russia and de-escalation of a conflict in case deterrence fails. In contrast to the earlier document, the new guidance elaborates on these missions in considerable detail. (Sokov, 2004)Given the experience of the Cold War, and post-1991 situation, the Russian Federation’s attitude towards the US, remains highly emotive. There are also complex interplays of geo-politics and domestic considerations, which govern Russian nuclear weapons policy in its relations with the US. The 2003 White Paper calls for a partnership with the US a â€Å"part of the solution† to the security problems afflicting the world. But at the same time it is argued that Russia (read its nuclear forces) are the only thing preventing the final destruction of international order as it currently stands. In fact the White Paper states that only the Russian armed forces can ensure global stability. (Sokov, 2004)What emerges from a study of the 2003 White Paper is that Russia wants to ensure that no force pressure and aggression is attempted against it or its allies. And, in case aggression of some sort does takes place, the new doctrine guarantees the defense of sovereignty, territorial integrity and other vital national interests of Russia. The 2003 White Paper gives an indication of how Russia will react to shifts in US nuclear weapons policy. It was projected by the White Paper that by 2007-2008, Russian Strategic Forces would consist of ten missile divisions. The 2003 document and subsequent remarks by Russian leaders provide an indication that Russia intends to keep its options open in preparing plans for the future of its nuclear triad.Another issue which will shape Russian nuclear policy in the years ahead is the ballistic missile shield planned by the United States in the close proximity of Russia in Czech Republic and other areas. The contours of this are not yet very clear, hence these cannot be c overed herein. However the debate has to be followed to enable understanding nuances of change that may ensue in Russian nuclear doctrine.ConclusionThe core of Russian nuclear weapons policy, i.e., nuclear deterrence, remains very much in place. It also determines the nature and state of Russia’s relations with the US, giving Moscow a measure of self-confidence. Nuclear weapons also remain underlying element of relations with China. Clearly, given past experience it is clear that Russia will determine the future shape of its nuclear policy depending on the developments that the US makes in developing more â€Å"usable† nuclear weapons. At the end of 2005, Russia still had around 7,200 active nuclear warheads and an estimated 8,800 inactive nuclear warheads. The state of the strategic forces that maintain these and are responsible for their delivery in case of a conflict is open to question. Additionally, issues of safety and security of these weapons, the nuclear weapo ns facilities and delivery systems continue to dog Russia. Still the very presence of these numbers of weapons on Russian soil sends a signal across the world.While international terrorism and non-proliferation are viewed as being important threats to Russia’s national security, the military in the Russian Federation still views US military capability as a threat and plans for it. This indicates a continuing vulnerability within the Russian establishment about its own capabilities. And that is why nuclear weapons are still on top the security agenda. In the second nuclear age, new uncertainties are emerging which will challenge the ingenuity of the Russian state as it attempts to handle the nuclear genie in all its manifestations.;

Forget about the Dark Ages

Forget about the Dark Ages Forget about the â€Å"Dark Ages† Forget about the â€Å"Dark Ages† By Maeve Maddox Movie makers and many writers are fond of using the terms â€Å"Dark Ages† and â€Å"medieval† to denote ignorance, intolerance and unspeakable violence. For example, a character in Pulp Fiction threatens his captive this way: Ima get medieval on your ass. Some writers who use the terms Dark Ages, Middle Ages and medieval have a very vague idea of the historical time periods designated by them. A common misconception is that â€Å"Dark Ages† and â€Å"Middle Ages† mean the same thing. So far as the Dark Ages can be acknowledged to be a meaningful term at all, it signifies that time between the breakdown of the Roman Empire in the fifth century, and the establishment of more stable European governments by the end of the tenth century. The Dark Ages were marked by raiding and pillaging. The Middle Ages were a time of architectural, artistic, and literary achievement. The blurb at the beginning of Christian Duguay’s 1999 film about Joan of Arc is a perfect example of the confusion that exists regarding these terms: Once in a time known as the Dark Ages There lived a legend whose coming had been foretold by the great prophet Merlin. The â€Å"legend† referred to here is Joan of Arc (1412-1431). When Joan died in 1431, the Renaissance had already begun in Italy. Joans mother and brothers were still alive when Leonardo de Vinci, Italian High Renaissance Painter and Inventor, was born in 1452. Historians dont use the term â€Å"Dark Ages† anymore. It was a term invented by the Italian poet Petrarch in the 1330s to convey his feeling that the culture of ancient Greece and Rome had been superior to everything that succeeded it. The expression Middle Age for the period between classical civilization and the present came into use in the fifteenth century. The term Middle Ages was first used systematically by a German historian, Christoph (Keller) Cellarius (1638–1707). The historical period designated by the term spans a thousand years. Modern historians divide the Middle Ages into three periods: Early Middle Ages: 500 -1000 C.E. The last Roman Emperor, Romulus Augustulus, was deposed in 476. This was a time of great unrest during which Visigoths sacked Rome, Vikings pillaged France and England, and the energetic expansion of the new religion of Islam threatened the existence of Christianity. High Middle Ages: 1000-1300 C.E. Former rovers and raiders settled down. This is the age of great European cathedrals and Islamic centers of classical and scientific study. The cathedral of Notre Dame in Paris was begun in 1160 and completed in 1345. Avicenna (Ibn Sina) wrote one of the first scientific encyclopedias during this time. Late Middle Ages: 1300-1499 C.E. The age of renewed interest in classical texts in Europe, and the invention of Gutenberg’s printing press. The two precipitated the Protestant Reformation and catapulted the world into the modern period. Like the term Dark Ages, the term â€Å"Middle Ages† was coined as a kind of put-down. The idea is that nothing much of value existed between the classical civilizations of Greece and Rome and the re-birth of the classical ideal in the Renaissance. Writers may wish to take another look at the terms Middle Ages and medieval. They don’t deserve to be used haphazardly as synonyms for ignorance and brutality. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:7 Classes and Types of PhrasesIs There a Reason â€Å"the Reason Why† Is Considered Wrong?20 Classic Novels You Can Read in One Sitting

Woman study - Final exam Essay Example | Topics and Well Written Essays - 1000 words

Woman study - Final exam - Essay Example But this wasn’t the case before. Just like there were discriminations between the black and the white, the poor and the rich, the oppressed and the oppressor, there was also a huge discrimination between Women and Men and their place in society. This discrimination was up to such a level that in some traditional cultures women were considered as nothing but an instrument of exploitation. They were seen as tools for cleaning, cooking, sex, giving birth to children, raising them up, and even worse ‘a punching bag’ in many instances. Women have borne the brunt of it all, violence, oppression, threats, sexual exploitation, and God knows what else. Talk about ‘coming up from the streets’ and a woman would know exactly what that means. After all those years of torment and ill-treatment, women have managed to rise up victorious because of men and women from across the world who spoke in one voice to stop this abuse. Feminists helped shape the future of women to a great extent by handing them the power to do what they felt was right with their life. This changed the era where women were maltreated so that a new era of equality began. There are different feminist theories that have been established and massively supported over an extensive period of time. A lot of other factors including, religion, courts, people, science, the media and even governments for that matter have had a major part to play to implement this change. These have sculpted society in a manner that would benefit everyone and send a fitting reply to few-narrow minded people who still live within their own shadows while they hang their heads low. The appearance of feminists’ theories was not occasional. Eventually, it came as a natural process. People were trying â€Å"to understand the nature, of social life, and hoe to transform inequitable social relationship.† Particular focus of many feminist theorists was the process of creation of sexual hierarchies . The other important focus was providing proper interpretation of these theories as well as explaining the reasons why these theories were created. To come close to the point, feminists tried to question standard social order and to spread their own idea about social life and the main social practices of this life. The other focus was put on the issue of sexual oppression that existed in our society. According to feminists, oppression was an undisputed part of human existence and marked the life of woman during those times. The article by Roberta Hamilton called â€Å"Gendering the Vertical Mosaic: Feminist Perspectives on Canadaian Society† indicates that there is a whole list of â€Å"proliferating and overlapping feminist perspectives regarding the issue of feminist (Shanley, Narayan, 1997). It means that feminist can be approached from different perspective. In this paper I will pay my attention to the following feminist perspectives: (1) liberal feminists, (2) socialis t feminists, (3) radical feminists, (4) lesbian feminists, (5) black feminists, (6) feminists of color. Liberal feminists is closely connected to the individualistic ideology of liberalism. The theory was first initiated by Mary Wollstonecraft (1759-97). Mary is the author of the document titled A Vindication of the Rights of Woman in 1792. The author of this theory was promoting the idea of â€Å"liberty, equality, and fraternity† (Chapter One. Feminist Theories, p.14). Mary Wollstonecraft’s theory was based on the idea that â€Å"women, like men, are rational being with the potential to be fully responsible for their own lives. (Chapter One. Feminist Theories, p.14) This statement clearly showed Mary Wollstonecraft’s social position. Mary was willing to see women as equal to men. The other import

Managing Organizational Change Term Paper Example | Topics and Well Written Essays - 2000 words

Managing Organizational Change - Term Paper Example Through this report the necessity of a change in organization will be uncovered. Along with it the forces which are responsible for the change will be also identified. Once the requirement of a change is identified the most important task is to implement it successfully. Change is a continuous process and involves several stages. A successful change passes through a number of sequential stages. In simple words, change is defined as the way of making things different. In the context of an organization, change is considered as inevitable. Nowadays, organizations operate in a dynamic business environment and to get adapted with the situation they are forced to implement changes in their system (El-Farra & Badawi, 2012, p.161). The major forces of change in an organization are mainly technological factor, political factor, economical factor, legal factor, social factor, and most importantly the labor market environment (Lewis, 2011, p.5). According to Barney & Griffin (1992), the primary rationale behind the poor performance and reduced productivity of an organization is the failure of the managers to properly identify required change. Therefore to some extent change within organizations is necessary otherwise the organizations may find it difficult to survive in the marketplace. Throughout the world organizations have to deal with certain internal resistance which prohibits the implementation of change. Therefore managing the change or properly implementing the change within the organization is of utmost importance. This report will highlight the rationale behind the organizational change. Apart from that the forces which are responsible for making the changes will also be highlighted. In addition, the project will also shed light on the type of changes, the resistances to changes and how the change can be properly managed and sustained. Finally, based on the findings from the study a conclusion will be drawn. Rationales behind Organizational Change Change is important for any organization as without any change, businesses are likely to lose the competitive edge and eventually fail to meet the needs of the customers. The principal rationale of an organization to embrace change in their current state is mainly the customer needs, economical impact, and growt h opportunities among others. Economical Impact: - Economy can impact an organization, both in a positive and negative way. Increasing demand and a strong economy indicates that the company needs to expand thereby facilitating a change in the organization. Customer Needs: - Companies need to change their strategies in order to meet the multi dimensional need of the customers. Opportunities of Growth: - One of the most significant rationales behind implementing change in organizations is the opportunity of growth. Employees are able to learn new skills, and can explore opportunities in order to exercise their creativity. This in turn helps organizations to increase their productivity (Hagel, 2002, p.18). Forces of Organizational Change Organizations change due to a number of forces operating in its environment. The forces are both internal as well as external to the organization. Any change in these factors

Energy and potential Essay Example | Topics and Well Written Essays - 500 words

Energy and potential - Essay Example Despite the natural occurrence in the electromagnetic field, there are also human made forces for instance, the use of X-rays in hospitals. When an individual subjects an object to function he employs energy in order for the function to take place. In this connection, we can deduce that the interaction of electric and magnetic field produces a strong magnetic field (Viegas 34). It has been estimated that the electric fields act in a similar way as gravitation field. In this case, they have to involve action at a force distance. According to Newman (56-59), he noted that gravity force is a conservative force that is capable of moving an object. In a case where gravity is unable to move an object their needs to be application of energy which may impact on potential energy. Object vertical position enables the preservation of potential energy inside the object (Giordano 71-73). The position may be lost when object moves against the rule of gravitation. This calls upon the need for other energy forces to act on an object in order to perform its function. This kind of energy comes in form of work through exerting pressure in an object so as to enhance movement. In regard to this, work is done in a view to gain upon its potential energy. In this case we should note that we cannot rely on the gravitational force but also rely on external force which works on the object. objects are capable of moving from high level to low level energy but in case of moving an object from low level energy to high level energy there is need to apply the use of force which is done as a form of work (Newman 77). This case is similar in an electric field, a case which requires a charge to be moved against the natural direction. There will be need to employ energy through work. When work is applied it means that there would be an addition of potential energy upon the acted object. This natural direction takes the place