Wednesday, May 27, 2020

One of the Main Causes of Global Warming - Free Essay Example

Fossil fuels give off carbon dioxide when used as a fuel in vehicles, industries, etc. Deforestation to make space for houses and provide wood for furniture and paper products results in an overall reduction in the amount of trees. Plants absorb carbon dioxide for photosynthesis and in their respiration process leaves oxygen, which animals and living organisms need to breathe. Together the effects of increased burning of the fossil fuels while reducing the stock of trees leads to an unbalanced amount of carbon dioxide in the atmosphere which is believed to be one of the main causes of Global warming. Global warming problems are getting worse because of the increase in amounts of carbon dioxide being produced. The excess carbon dioxide continues to diminish the density of the ozone layer, which protects the earth. If the ozone layer is destroyed or a solution to ozone layer reduction is not invented, then the sun is likely to start to burn everything slowly, killing all plants, animal and the existence of every living organism. Scientists believe this can happen over time as the water evaporates quicker than ever before and wild fires would not be as uncommon.   The ozone layer is being destroyed as people use more fossil fuel and kill plants for their own needs. In the process they decrease the ozone layer slowly and scientists don’t know how to fix the problem as yet. As the layer becomes less dense more energy from the sunlight reaches the earth making it hotter. People solution is to buy A/C units to counter the heat but this causes the problem to become worse because the A/C units use a lot of electricity (made mostly by fossil fuels) and it would probably work harder as it gets hotter and may stay on all day to counteract the heat. A/C units also contribute other greenhouse gasses from refrigerant leakage. As the earth gets hotter the demand for A/C units would increase and then places will need A/C units to be liveable.   One major effect of the gradual rise in the average temperature of the earth is the loss of habitats. This temperature rise has caused the melting of ice caps and a rise in the sea level, which covers more of the land. In colder climates for instance, polar bears and walruses have to deal with large areas of water making it more difficult to find land or solid ice to rest and regain energy while hunting. Other creatures that depend on the icy land to live will also eventually die out.   In warmer climates the sea level rise floods shallow land which submerges buildings and makes many areas more difficult to live so people move to higher ground. Coral reefs suffer because they will be lower under water. Coral reefs depend on the algae to live therefore it dies out and all the fish that took refuge in the coral reef will eventually leave.? Increased carbon dioxide in the atmosphere has been blamed for the gradual increase in temperature of the earth. The rising temperature has caused melting of ice regions, which has caused the sea level to rise. The rising sea level has submerged more land area causing people to move to higher ground that leads to cutting down more trees to make space for new houses, which makes the problem worse. Many scientists are trying to figure out how to break the cycle before too much damage is done since most of the damage can’t be reversed.

Tuesday, May 19, 2020

CSR in business - Free Essay Example

Sample details Pages: 11 Words: 3151 Downloads: 4 Date added: 2017/06/26 Category Business Essay Type Analytical essay Did you like this example? The Corporate Social Responsibility explants the role of the firm to shareholder and society. Now a day people are very concerned about environmental and social problems because many problems caused by man. There are many engaged in campaigns to stop destroying and social returns. When talk about the return to society, most people will think of donation that is just the nature of a long tradition. Current concepts that are most accept in principle of return to society in business, it is called CSR (Corporate social responsibility) which a business concept that is becoming the global flow. However, companies need to learn indeed about patterns, mechanism and benefits of CSR. In order to CSR is not to become a popular business flow, then fire quickly or that is the way as the business can show off. Don’t waste time! Our writers will create an original "CSR in business" essay for you Create order This paper display a definition of CSR (Corporate social responsibility), following to Sources of Pressure for CSR that express impact of originated the idea CSR in business. In addition, to describe the elements of CSR: Internal Responsibility Dimension and External Responsibility Dimension, which expound extremely appearance of CSR. Moreover, describe the role of firm, in relation to shareholders with social responsibility. Furthermore, the advantages of CSR for organization and the advantages of CSR for the society. Not so long the representation of CSR is always presented by many companies in the dimension of social and environmental responsibility. However, the genuine essence of CSR is not merely emphasized on the reimbursement to society but it as well involves the sincere and considerate care for stakeholders regarded as the main force instrumental in catalyzing the companies to excellences. According to Brussels (2009) said that CSP is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. Moreover, supporting information from UNITED NATIONS (2004) said that the society grants all legal entities, including enterprises, a licence to operate by spelling out their rights and duties in laws and regulations. Liberalization and globalization have enabled enterprises to extend their business reach, thus putting them in a position to have an even greater impact on society. Furthermore, according to corporate social responsibility: making good business sense book by Holme, R., Tinto, R., Watts, P. (2000) said that CSP be the human face of the highly competitive world of commerce. Perception of this human face is a vital and necessary part of societys willingness to accept the significant and sometimes (at least in the short-term) difficult changes brought about by elements of globalization. And update to another years in Corporate Social Responsibility The WBCSDs journey by Holme, R., Tinto, R., Watts, P. (2002) Corporate social responsibility is the commitment of business to contribute to sustainable economic development, working with employees, their families, the local community and society at large to improve their quality of life. Overall, CSR (Corporate Social Responsibility) is the corporate business strategy to focus on the environmental and social. Those focuses of business have benefits to people and social which express social responsibility of business. In addition, the company must regard its stakeholders that most important to organizations. Sources of Pressure for CSR CSR from the trend of people In fact the concept of CSR had been occurred more than 200 years since 1790, but not definitive set up word. Example according to Kaye, M. (2009) British East India Company has been ban from people due to discover that used slaves. As a result the company turns to attention of labor welfare and a human right. Although doing CSR at the first is not a good intent from organization, but business which has image on social responsible, showing that they are a part of society, this is strong pressure on people to consume products or services from those organization instead of the competitors which does not known CSR. This is likely Brand Royalty to increasing revenue of organization. Conversely, which organization lack ethics, people will not support or boycott the products from that organization. That business would not continue. CSR from stockholders and Investors Approximately 1927, starting a business approach to social investment has been known as Socially Responsible Investing. Currently SRI is the fund which invests in companies that have CSR. This is another form of making CSR as a significant, because those investors have more roles to push the plug on their business concern strongly about corporation social responsibility. CSR from communalities In community development, the Department of Foreign Affairs has written on the concept of CSR is increasing. For example Carmichael, I. (2005) said that the first recorded uses of Social Audit were in the United States in the 1939s, as a result of the Great Depression, economist Professor Theodor Kreps from Standford Business School. Which was mentioned in that book, the business should report activities that show social responsibility of organization. In 1953, book name Social responsibility of the businessman had been published by Howard Rothmann Bowen said about the social responsibility of investors. Bowen, H.R. (1953) Following in 1960s, book name The Responsible Company by George Goyder CSR had developed a concept to more prominently. In the same time, negative effects from used DDT as a result of contaminants to the environment. Lead to claims of environmental flows. CSR with multilateral organizations Due to attention environmental subject matter more. Enable CSR with Globalization Enterprises expand globally. Without control of humanitarian principles. Standard or equivalent will result in the case with NIKE products in poor countries. Underprice less drastic labor. To the sales price of highly developed countries far short of good corporate ethics. The rights and welfare of workers, etc. If you look at it positively. Multinationals. Each supplier and / or local branches around the world, if the parent company to use the principles of CSR with suppliers and other local or branch with the world economy and society will develop simultaneously. Dimension of CSR According to Carroll, A.B. (1979 , CSR covers the full range of dimensions that make up an organizations responsibility, which are four: economic, legal, ethical and philanthropic. These four dimensions of CSR components identified by Carroll are defined by Brussels (2001) in Commission of the European Communities, which distinguishes two large areas of corporate social responsibility: Internal Responsibility Dimension: Human resource management as a social responsibility such as Life-long learning, to provide overall transparent information to employees, making balance between work, family and leisure, Its implementation must be fair, Recruitment process etc. Moreover, the organization should concern about in term of health and safety of workers. Although there are laws controlling health and safety at work, but the flow distribution to the supplier may be cannot controlling, It is an interesting issue that should help to maintain a policy or set of organizations such as selected as part of the business or use a supplier moral ethics with employees, this is another way controlling. Furthermore, the adjustment to economic changes, social and political. Build cooperation among related companies. Whether investors, employees and customers, executives would bring problems effectively and more sustainable. Resource and environmental management. Reducing resource use and emissions or waste. This minimizes environmental impact. There is a benefit to the organization to manage the products and services. Provide more effective. It also reduces energy costs. And waste management. Which leads to higher profits. Ability to compete in the growing mark et. The most important is building the company considers to win the final of the Corporate Governance and Transparency in operations now confident that the company is most important. The only companies listed. Therefore, transparency and decision-making process of a clear check is extremely important to both. Security company. In view of investors. And stability in society. External Responsibility Dimension: Supplier and partner management with business social responsibility. Should consider the role of corporate social responsibility. To the expansion of corporate social responsibility into their related organizations also continue to oversee consumer is important because it is a source of income. Therefore, a system of care to consumers of products in every process to secure effective in both qualitative and price. Social responsibility nearby. Normally it will benefit the existing community, such as the labor community. And creating tax revenue for the area. This led to public capital can bring benefits to the community-building visit again. In addition, the overall social responsibility activities, such as donations or support in various forms to edit and social development. Finally, the responsibility for global environmental, human rights, such as regional or global, as appropriate, and organizational capabilities. Companies can collaborate with N GO organizations such as government institutions. Cooperation that delay or organization. To help protect the world and share together. Consequently, all organizations that approve the principles of CSR as their policy must be well conscribe of the interests provided to the stakeholders in the long-term run. At the same time to create the organization reliable and confident among the stakeholders, the management team must function its business within the structure of CSR in a more substantial and consistent way to bring benefits to all relevant parties. As a result of the statute of thumb is that the survival of the stakeholders means the survival of the business in the long term. According to Freeman, E. (1984) said that the stakeholder that it includes a group or individual who control of is affected by the achievements of the company associated to the main objectives of the business operation. The influences of stakeholders can be obviously reflected when they decrease and stop supporting any organization that runs the business with immorally or avoid the basic morality. They might stick together and boycott the consumption of particular products that provide priority only to profit-making and turn their back on the severely environmental utilization caused by them. Today many large enterprises around the world such as Toyota, Honda, Samsung and LG Electronics to focus on construct relationships with stakeholders. As stated the first group of stake holders to quote is shareholders of investors who can be individuals or institutes. They are esteem the important group who can increase the investing cost to the organization. At the fact, more and more shareholders are willing to invest with the company that embraces the concept of CSR as its main strategy, because it means that they will be treated equitably and honestly. Alongside, it also reflects that the company they are going to concern over doesnt only focus on making a maximum profit, but it also growth a sense of sharing and caring to its staff, donate to society, and involve with the environmental issues while developing its organization. Also any shareholders who are encourage with morality and ethics prefer to invest their money in the principled company that furthers the art of giving m ore than the art of taking. Thus, the investment with the responsible business is conception as the socially responsible investing or SRI which now is widely suitable among the investors worldwide. When quote about the relationships between the organization and the shareholder the popular definition used to identify such a connection is Corporate Shareholders Engagement, meaning the participation and the important roles of the shareholders related with the policy-making or decision-making processes that can affect the stability and images of the organization. Hence, the shareholders must have the rights to sustain the companys stability just like the management team and the staffs do. More significantly, the shareholders can sanction the company to run the business with transparency and adapt its management direction to decrease any potential impacts and other environmental, social, and governance risks. So, the shareholders play a considerable role in catapulting the organization to stand in the forefront and function the responsible business that get together the international standard when it comes to the social, environmental, and governance management. Furthermore, apart from getting the regular information on the companys annual performances, finances, profits, and losses, most shareholders in several organizations yearn to access to the companys information over its responsible operation. In addition, the investment in the company that truly approves the CSR can guarantee the potential loss incurred from the dishonest operation of the company. The clear-cut, verifiable, and easily accessible information concern with the company will result in the stable investment and when it happens the company will also get the benefits. It can entrance to more investments which can help expand its investing base. Moreover, the CSR policy is also significant to the effective operation and the dedication of the management team to develop the organization which in turn can guarantee that the shareholders will get their dividend consistently and fairly. On the other hand, The reputation of any organization that tends to bury the important information concerning about its operation and show no responsibility for shareholder like corruption the companys capital to benefit the decision-makings or treating the minor shareholders unfairly will be undermined, hence staining its image and declining its stability both in short and long terms. Over the last several years, worlds big organizations, especially in USA, have responded to shareholders role more attentively and seriously after the scandal over the right of shareholders in one big company, leading to the permanent loss of shareholder value. Besides, investors in Canada, England, and Europe starts using the similar strategy to keep up their power as the shareholders by participating in the operation and monitoring the companys activities up close. Socially responsible investing also gets its root in Asia although in less dynamism contrasted to other regions of the world. Countless organizations also set up the formal communication model and process as the companys main policy just in case that they have to inspiration and have a talk with shareholders. When there are any uncertainties, criticisms, or suggestions from shareholders the company will give them priority and make all things clear among shareholders in a real quick. Moreover, many companies revelation that they earn great benefits from shareholders valuable viewpoints when it comes to the companys strategic planning. Besides, they also receive various business benefits through the exchange of information and communication with shareholders such as the great relationships between the organization and shareholders which can maintain the companys reputation and decrease any risk of negative news over the conflict with shareholders. Furthermore, the regular communication between the management team and shareholders will also lead to the early examination of any problems or situations that can d estroy the companys fame. For example, a group of shareholders of one of the worlds biggest oil company infers the company not to be a partner with Taliban government in 1996 in order to secure the companys reputation and avoid the possible loss the company might encounter after the September 11, 2001 and the war in Afghanistan. More significantly, the communication between the management team and the shareholders over the social issues can carry on the executives abreast of the current situations of the community. They are also reported to the companys status through the eyes of the public and other groups of stakeholders. The meetings can carry on the management team to be more aware and well prepared for the future issues demanding the companys persistent attention. Information provided by shareholders lets the management team to give first and second priorities to particular events and concurrently operate its business in line with the companys main concepts and moralities. Gian t companies like Intel and Hewlett-Packard even have standard schedule for the conference between the management team and shareholders who can offer direction for making the plan and policy concerning about CSR. The advantages of CSR for organization The use of CSR as a tool for companies strategy and public relations takes economical success, because economy and stock exchange recognize more and more that sustainable oriented companies which for the future. The Triple Bottom Line Reporting is well known, beside information of the balance sheet and RD capacities, also information and facts about the company as a corporate citizen is included. Moreover CSR is a proficient instrument of how to attach your workers to your companies. Last but not least also the consumers have a power to say, an international survey brought the result that 70% of the consumers make their resolution whether to buy a product or not on the basis if the company demonstrates societal responsibility or not. Thus, an advantage in the personnel market, that means the companies will get the best workers, get better the relationship to your customers, also more security to shareholders and owners. The advantage of CSR for the social The economic progress brought prosperity to a lot of people and therefore they have the opportunity to create their way on their own. It seems that financial and social lives are secure for many people. Nowadays it is essential to ask about your own identity and individuality. Therefore it is more and more necessary to create conditions of work in which high qualified workers can use their know-how. To feel good in your job is a very important fact in order to employ the best and most creative workers. CSR helps the companies to include the needs of society in their companys strategy. So the key to establish lasting relationship with a group of shareholders involves sincere and straightforward communication. Besides, the executives must allow shareholders to learn more about their management for the harmony, transparency, and accountability of the organization. In addition, shareholders crucial role is to encourage the organization to run its business within the framework of CSR, which will ultimately lead to the responsible and sustainable business. References Bowen, H.R. (1953), Social responsibilities of the businessman, Harper, New York. Brussels (2001), Commission of the European Communities: Green Paper Promoting a European framework for Corporate Social Responsibility, Commission of The European Communities. Brussels (2009), Corporate Social Responsibility (CSR): Europe, https://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/09/109format=HTMLaged=0language=ENguiLanguage=en accessed 28/12/2009 Carmichael, I. (2005), Pension power: unions, pension funds and social investment in Canada, University of Toronto Press Incorporated. Carroll, A.B. (1979), A three-dimensional conceptual model of corporate social performance, Academy of Management Review, 4:4, 497-505 Freeman, E. (1984), Strategy management: Stakeholder Approach, London Pitman. Holme, R., Tinto, R., Watts, P. (2000), Corporate social responsibility: making good business sense, Shell Group. Holme, R., Tinto, R., Watts, P. (2002), Corporate Social Responsibility: The WBCSDs journey, World Business Council for Sustainable Development. Kaye, M. (2009), Brithis History in-depth: The Tools of the Abolitionists, BBC, https://www.bbc.co.uk/history/british/abolition/abolition_tools_gallery_07.shtml, accessed 2009-11-05 Kim, Y. (2009), Global Business: Lecture 9 Corporate Social Responsibility in Global Business, p13. Kim, Y. (2009), Global Business: Lecture 9 Corporate Social Responsibility in Global Business, p1-19 Mahoney, J. T. (2005), Towards a Stakeholder Theory of Strategic Management, University of Illinois at Urbana-Champaign. Nowak, M. Thomas, G. (2006), Corporate Social Responsibility: A definition, working paper series no. 62 (Curtin University of Technology, Graduate School of Business). UNEP (1992), United Nations Environment Programme: Organization Profile, UNEP. United Nations, (2004), Disclosure of the impact of corporations on society: current trends and issues, United Nations.

Saturday, May 16, 2020

Rituals And Symbolism Of Islam - 1562 Words

Ceremonies, rituals and symbolism characterize Islamic life. Ceremonies and rituals honor Islamic faith which reflect their values and communicate those values through symbolism. Similar to Judaism law of Halakha, Islam follows Shariah law which governs Muslim nations legal systems and financial regulations, as well as Muslim everyday life. Shariah is meant to uphold the moral standards set by God which is found in the Quran and through the sayings and practices (hadith) of Muhammad (Black, 2012). Hadith of Muhammad makes up the Sunnah body of law, and together the Quran and Sunnah is the highest authority in all of Islam sects and schools. This foundation is what guides Islamic rituals. Halakha shapes and defines all aspects of†¦show more content†¦This allows for knowledge to be passed down from generation to generation, person to person. The Turkish Muslim women s foundation is a tool of empowerment and offers a resistance against the influence of mainstream society. Thes e women are not looking to move away from Islam to an more mainstream secular life, they want a closer relationship where they play an active part. Through the foundation, they have a voice and gain control in their religious life and through rituals communicate this to other Muslim women who are seeking the same. The conceptions behind the construction of hel al space and how public and domestic space is gendered are formed by the historical utopia, express in the Quran and the hadiths (Raudvere, 2014). This is what the women seek to fulfill their spiritual quest. Instead of being relegated to fringes of their faith, they are empowering themselves and others to have an active role in accordance of their faith. A little understood element of Islamic rituals is the ritual purity which purpose has only begun to be studied by Western researchers. As early as the 1990s, ritual purity was not considered a worthwhile topic to study. Many researchers dismissed Islamic ritual purity belie ving it to be meaningless which can be summed up by Kevin Reinhart statement from his 1990 article Impurity: No Danger which he stated Ritual cleansing is only a cleansing for ritual. It shapes no particular perspective on the course of life (Katz,Show MoreRelatedThe Five Pillars to Islam: The Hajj or Pilgrimage to Makkah Essays799 Words   |  4 Pagesfive pillars of Islam arkan-al-Islam†- Its purpose is essentially to facilitate the act of submission to Allah which is pinnacle to all followers of Islam. Perform the pilgrimage and the visit [to Mecca] for Allah Surah 2:196. It has enormous significance, not only for the pilgrim undertaking the Hajj but also for the wider Muslim community, the Umma, as it allows for all individuals to gain unification of faith. Such purpose can be examined through considering various rituals; the stand beforeRead MoreEssay on The Sufi Philosophy in Islamic Faith1274 Words   |  6 Pagesthing I personally found interesting is how this part icular sect of Islam isn’t as popularly spoken of like the Sunni and Shia sects of Islam. Some of the most interesting and distinctive differences in this division of Islam is are wool clothing that the Sufi’s wear along with the most popular practice they are known for, the Whirling Dervishes. Yet these faith has many similarities with many other religions and sects of Islam. Sufism though is a purely ascetic faith that also incorporates severalRead MoreLife Of Pi By Yann Martel1429 Words   |  6 PagesIn the novel, Life of Pi, Yann Martel uses Pi’s difficult journey to show the use of symbolism, motifs, and themes that are throughout the novel. The use of symbolism is shown through Richard Parker a Bengal tiger and the colour orange, the motifs in the novel were hunger and thirst and ritual, and themes that were seen on this journey were religious beliefs and the will to survive. In Life of Pi symbolism was used by the author Yann Martel and was very dominant on Pi s epic voyage and was shownRead MoreSimilarities Between Buddhism And Islamic Religion1272 Words   |  6 PagesEvery religion all together is a large tree. Every religion presented in society is connected to one another, if even in the smallest ways. Buddhism and Islam are religions that demonstrate similarities in ethical standards artistic works despite they emerged 1000 years apart. Buddhism and Islamic artwork expresses similar feelings on icons placed on art, yet these religions have different reasons why. The spread of Buddhism and Islamic religion once illustrated similarities in their artwork however;Read MoreEssay Muslims and the Religion of Islam1078 Words   |  5 Pagesdecided to choose the religion of Islam. I decided to pick this religion because of its fast growing rate. It is also different from what I am used to growing up with, so I was interested in learning more. I had learn ed some basic facts after the 9/11 event, but the Muslim religion and culture was still a mystery to me. Picking this topic has helped me learn more about Muslims and will help me better relate to them in my future work. Background and History Islam is the religion for about a fifthRead MoreDifferent Religions, Different Practices, And One Aim Of Righteousness846 Words   |  4 PagesDifferent Religions, Different Practices, and One Aim of Righteousness For decades there have been many controversial arguments between the religions of Christianity and Islam. Many of the controversies have unfortunately resulted in hate crimes, discrimination and segregation. From the difference beliefs both religions practice to the languages they speak to one another, there has always been a conflict between both religions. What I question myself everyday about this controversy is: Why? WhyRead MoreThe Concept Of Religion And Culture1119 Words   |  5 Pagesother scholars. One of the definitions from an anthropologist was Religion con- sists of those values shared by a group of people which are also their most intensely held values. Since such values must be studied by way of their derivative symbolism and ritual, these aspects become in practice part of religion. (Clark, 1958). To certain individuals religion is an important factor of life. It lays a guideline for their way of life and allows them to understand their beliefs, morals, what is acce ptableRead MoreCultural Awareness. In This Paper, The Socio – Cultural1256 Words   |  6 Pagesculture is that any culture, whether it is extinct or not, irrespective of where it is located, shares at least five common characteristics. These characteristics that are shared by all cultures are that the cultures are leaned, shared, based on symbolism, are integrated and are dynamic. Five Characteristics that Define a Culture As noted, any culture across the globe and across time periods, share at least five characteristics. First, all cultures are learned. By birth, people do not know valuesRead MoreIrony In The Lottery By Shirley Jackson1436 Words   |  6 Pagesthe text, the author applies both iron and symbolism as the critical elements of literary approach, to pass across his message to the target audience. The nature of irony engaged herein in the situational irony, which cans in the scene of play following the arising circumstances in the course of the events at the lottery, and its efficient and subtle nature primarily founds a bridge upon which the objectives of the other thrive. On the other hand, symbolism has been used to objectify different messagesRead MoreChristians And Muslims From Hindus And Vice Versa1373 Words   |  6 Pagesthe two. Although in the past there has been many disputes over the two, this is due to their dissimilarities. The most common dispute between the two are beca use of the gods. Hinduism, think that gods are present in everything and anything while Islam believes in the holiness of Allah alone. I find it interesting, when it comes to eating certain things both religions don’t consume a certain animal due to their values if either the animal is sacred or has a dirty connotation. What surprised me is

Wednesday, May 6, 2020

Ralph Waldo Emerson And Henry David Thoreau Essay - 723 Words

A huge dimension of our wellness and culture as humans, our spirituality, is affected by nature. Nature, in its grandeur, has inspired theological thought in many people. A particular movement in history that exemplified this was Transcendentalism. Two particularly famous transcendentalists were Ralph Waldo Emerson and Henry David Thoreau. Ralph Waldo Emerson’s renowned essay, â€Å"Nature† demonstrates the transcendentalists’ fascination with the natural world and their belief in its divinity. A fantastic quote from â€Å"Nature† is â€Å"Within these plantations of God, a decorum and sanctity reign, a perennial festival is dressed, and the guest sees not how he should tire of them in a thousand years.† In this quote, Emerson refers to nature as â€Å"God’s plantation†, which clearly shows his belief, which is shared by many transcendentalists, that nature is holy and connected to God. Henry David Thoreau’s classic book Walden demonstrates similar ideas. Perhaps the most famous quote from the book is â€Å"I went to the woods to live deliberately, to front only the essential facts of life, and see if I could not learn what it had to teach, and not, when I came to die, discover that I had not lived.† (Thoreau 182) The idea that going to nature allows one to â€Å"live deliberately† and understand the â€Å"essential facts of life† in essence means that one can develop a true understanding of life through observation and life in nature. The transcendentalists’ beliefs were based in nature. Many others in theShow MoreRelatedRalph Waldo Emerson And Henry David Thoreau971 Words   |  4 PagesRalph Waldo Emerson and Henry David Thoreau were the giants during the 19th century American Transcendentalism movement. Their influential work brought upon shared beliefs on concerning spiritual perspectives, government interference, and the ideology of cultural values in American society. Na ture has a multitude of meaning if looked at it from all angles, but deeper within nature is the reflection of what you exert while in it. However they agree on the human condition, the two authors speak withRead MoreRalph Waldo Emerson And Henry David Thoreau1336 Words   |  6 PagesRalph Waldo Emerson and Henry David Thoreau are two of the most influential writers of the Nineteenth Century. They influenced the American society and future writers to become an individual through their own writings. Transforming a movement known as Transcendentalism, both Emerson and Thoreau used this simple idea of nature, society and individualism to their advantage. Both used this simple idea to not only understand themselves, but also the world around them. Emerson and Thoreau held many ofRead MoreHenry David Thoreau And Ralph Waldo Emerson1604 Words   |  7 Pagespar. 1) Henry David Thoreau reminds us about the importance of simplicity, authenticity, and downright disobedience. Born July 12 , 1817, just west of Boston in Concord, Massachusetts, his father operated a pencil factory and his mother rented rooms out to boarders. Thoreau graduated in 1837 from Harvard College, but did not take on assumed careers in law or medicine, he went on into education. After a failed attempt at teaching he befriended American philosopher, Ralph Waldo Emerson. Emerson was aRead MoreHenry David Thoreau And Ralph Waldo Emerson1992 Words   |  8 PagesHenry David Thoreau and Ralph Waldo Emerson, a group of transcendentalists who brought great ideals with them through the mid 1800’s. Their philosophy stated that people needed to stay true to themselves and their own ideas, not those of society. One essay where Thoreau thoroughly exemplifies this is in Civil Disobedience. Throughout this essay, Thoreau tries to show his point that even though the government consists of more people, it will not always be correct. This means that the majority doesRead MoreTranscendentalism : Henry D avid Thoreau And Ralph Waldo Emerson847 Words   |  4 Pagespower or right to act, speak, or think as one wants without hindrance or restraint. Ralph Waldo Emerson and Henry David Thoreau are two transcendentalists that have different views on freedom. Our project, representing freedom, shows a person how to live his or her life in a way of freedom shown by Emerson and Thoreau. Together, we did research on the transcendentalists: Henry David Thoreau and Ralph Waldo Emerson. We studied these men in the essays that we learned about during class. We found someRead MoreTranscendentalism And Ralph Waldo Emerson And Henry David Thoreau807 Words   |  4 Pagesfamous ambassadors, Ralph Waldo Emerson and apprentice Henry David Thoreau. These men believed nature is what forces us not to depend on other ideas but to develop our own. Born in Boston, Massachusetts on May 25, 1803 as the fourth child in a family of eight, Ralph Waldo Emerson was brought up in an atmosphere where seven of his ancestors were ministers, and his father, William Emerson (who died when Emerson was eight), was minister of the First Church (Unitarian) of Boston. Emerson graduated in 1821Read MoreComparing Ralph Waldo Emerson and Henry David Thoreau892 Words   |  4 Pagesand times in which they live. In the essay â€Å"Self Reliance† by Ralph Waldo Emerson, and the book Walden by Henry David Thoreau, the authors speak out against conformity and materialism in society. Both were romanticism authors during the 1800s. They focused on simplicity and individuality. Both writings can advise teenagers today on the importance of non-conformity and the value of rejecting materialism. In â€Å"Self Reliance†, Emerson discusses being one’s own person and not allowing society to moldRead MoreTranscendentalism : Ralph Waldo Emerson And Henry David Thoreau967 Words   |  4 PagesRalph Waldo Emerson and Henry David Thoreau are two of the most inspiring and accomplished writers to ever walk upon this Earth. They dared to question how people lived and how people should live. They were light years ahead of their time with their transcendentalist ideas. Transcendentalism can be defined by this quote, â€Å"People... have knowledge about themselves and the world around them that transcends... what they can see, hear, taste, touch or feel†(History). This is a perfect explanation forRead MoreAnalysis Of Ralph Waldo Emerson And Henry David Thoreau1183 Words   |  5 Pagesby the means of the senses. As the two most prominent figures in the transcendentalist movement, Ralph Waldo Emerson and Henry David Thoreau whole-heartedly embrace the principles of n ature through different means and individually argue for the notion of individuality and self-expression in the writings of â€Å"solitude† (Thoreau) and â€Å"Nature† (Emerson). In the beginning of Chapter one of â€Å"Nature,† Emerson describes the notion of solitude as emerging oneself into nature and leaving behind all preoccupyingRead More Ralph Waldo Emerson and Henry David Thoreau as Fathers of Transcendentalism730 Words   |  3 PagesRalph Waldo Emerson and Henry David Thoreau as Fathers of Transcendentalism Transcendentalism was a movement in writing that took place in the mid-nineteenth century. It formed in the early to mid nineteenth century and reached it climax around 1850 during an era commonly referred to as the American Renaissance, America’s Golden Day, or the Flowering of New England. The basic tenets of Transcendentalism involve the relationships between one’s self and the world at large. First, the search

Analysis Of My Mother Pieced Quilts - 909 Words

In everyday life, culture defines the way we view our world. Culture is expressed through things like religion, art, family values, and even food. It can show the background of peoples. It can be greatly influenced by the places they live. Culture has a large effect on the way one views others and the world as shown in stories â€Å"My Mother Pieced Quilts† and â€Å"Everyday Use â€Å"My Mother Pieced Quilts† by Teresa Paloma Acosta is a poem about a girl that describes her mothers quilts past and seems to be showing that peoples cultural background have a mass effect on the way one views others and the world.The girl describes how the quilts â€Å"were just meant as covers in winters as weapons against pounding January winds† (lines 1-4).When she woke†¦show more content†¦Maggie â€Å"is homely and ashamed of the burn scars down her arms and legs, eyeing her sister with a mixture of envy and awe†(line 3-4).The mother then starts to go into a fantasy dream about â€Å"TV shows where the child who has made it is confronted, as a surprise, by her own mother and father, tottering in weakly from backstage. (A pleasant surprise, of course: What would they do if parent and child came on the show only to curse out and insult each other?) On TV mother and child embrace and smile into each others faces†(lines 3-7).Mom describes he rself as â€Å"large, big, boned woman with rough, man.working hands†(line 5).Finally, Dee rolls into the driveway with a dude. Dee, who is wearing â€Å"a dress down to the ground, in this hot weather a dress so loud it hurts my eyes† and the dude (an Arab guy whos name is Hakim-a-barber) greet the narrator and Maggie with fancy Arabic â€Å"Asalamalakim†(line 23) and African â€Å"Wa.su.zo.Tean.o!† (line 21) salutations. Dee announces that shes changed her name to â€Å"Wangero†Show MoreRelatedAnalysis Of My Mother Pieced Quilts821 Words   |  4 Pagesoldest daughter changes her name and doesnt appreciate her culture, Dee and Maggie both want the family quilt. Dee wants the quilt, but the mom doesnt want to give the quilt to her, she wants to give the quilt to Maggie. Maggie wants to hold on to her heritage and Dee doesnt understand her heritage, her mom knows that Dee wont hold on to the family heritage.In the poem â€Å"My Mother Pieced Q uilts† memories revolve around the poem.The poem is mainly about the mothers talent of weaving and how sheRead MoreMy Mother Pieced Quilts Analysis840 Words   |  4 PagesAmerica,† Bharati Mukherjee describes her differing views of living in America with her sister, despite both being raised in India. In the poem, â€Å"My Mother Pieced Quilts,† by Teresa Palomo Acosta, Teresa how this quilt that her mother made for her involves all these pieces of her past that are stitched together. In the short story, â€Å"Everyday Use,† a mother describes the effects of living in a low income community and a certain style of parenting that shaped the way her two daughters view their pastRead MoreClays Quilt1863 Words   |  8 PagesBrett Johnson Clay’s Quilt Chapter 23-25 Summary amp; Analysis Chapter 23: Summary: The start of chapter 23 began with Alma talking to her sister, Evangeline, about how Clay has been acting since he shot and murdered Denzel. Alma describes Clay’s personality being completely dull ever since the incident, â€Å"all he does is come straight home from work and sits down in that chair and stays there the rest of the evening.† p. 253. Evangeline tries convincing Alma to talk Clay into leaving the area

Fair Value Accounting and GFC Causes Scenario

Question: Discuss about the Fair Value Accounting and GFC Causes Scenario. Answer: Introduction FVA could be traced back in 1930s. Therefore, FVA had been in use for quite a long time before the great financial crisis. It was common for organization in valuing their assets. It was viewed as a means in measuring financial liabilities and assets. Basically, fair-value accounting is usually the price at which different assets are exchange in the current transaction between willing and knowledgeable parties (Pinnuck, 2012). Furthermore, it is viewed as practice of banking institutes appraising their assets assessments on consistent basis. FVA is also viewed as quantity which would be repaid in transferring liabilities to the new debtors. It is the price which would be received in selling its assets or repaid in transmitting obligations in a logical deal in amongst the market partakers at a specific time. Thus, FVA comprises of the hypothetical market price under the idealized situations (Pozen, 2009). This means that FVA is usually the market-based measures of the value. With these considerations, this paper aims to evaluate to what extent FVA contributed to the 2007/2008 financial crisis. This would provide support for my decision of being against the move to pure fair valuation. Overview of Global Crisis The latest global crisis has been a key concern all present society, from the press to the policy-makers, academics as well as regulators across the globe (Laux Leuz, 2010). Basically, the collapse of some of the prominent financial institutions like Lehman Brothers, Wachovia, Bear Stearns and others followed by almost paralysing of general financial industry with some adverse results to overall economy, making this disaster a sole topic in a sequence of the present financial crisis. Interestingly, the uniqueness of the global financial crisis has impelled some efforts in identifying the determinants and solutions (Landsman, 2007). It is said to have been contributed by the bursting of U.S housing bubbles, though such a complicated occurrence as change in financial accounting could definitely presents some multidimensional profile. To be more specific, micro and macro events such as easy availability of financial loans, complexity of financial instruments associated with the mortgag e activities, emergency of nations current account surpluses as well as flourishing house-buying activities could be cited to be the list of factors which could have resulted to emergency of the global financial crisis. As a result, aspects contributing to recent global financial crisis could be added extreme leverage as well as extreme risk-taking of the managers as a result of moral hazards (Laux Leuz, 2009). Apart from these aspects, another occurrence which is referred to as one of the significant determinant of the global financial crisis was an overview or outline of FVA. Implementation of FVA brought about some significant regulatory variations in the accounting history, changing the importance of fair value concept. FVA contribution to the Global Financial Crisis To my analysis, I am not in favour of pure fair valuation. This is basically due to the notion that the FVA comprised of using market prices of the banking institutes in financial reports afore their acquisition costs. Under FVA in case market prices are unavailable, owners of liability or assets has to provide best available projections of the current market prices, by placing judgement on assumptions and techniques to be utilized (Kothari Lester, 2012). Thus, FVA is said to represents administrations projections of current value of gross forthcoming cash inflows exemplified in the liability or asset, which is reduced in reflecting both managements projection of risk linked to cash flows and current interest rate. To start with FVA played a significant role in deepening the 2007/2008 global recession. This is based on the fact that FVA was viewed to have played a greater role in exacerbating its severity for the banks in U.S during the 2007/2008 financial crisis which rapidly changed to the great recession of 2007/2008 (Veron, 2008). In essence, the FVA is said to have attributed to the global crisis in 2007/2008 to a greater extent since it attributed to extreme leverage in the prosperous times and resulted in extreme intolerable in performing reliable market valuation (Khan, 2010). As a result valuation issue resulted in increased or upsurged depreciation; hence, posing greater problem in the financial market. This issue arose when market for the asset valued at fair value accounting became illiquid. Further, in the year 2008, additional guidance on the manner in which securities in distressed, disrupted or illiquid markets could be accounted for were issued by FASB while others failed to properly assess estimates used by the management in valuing liabilities and assets (Shaffer, 2010). In addition, use of fair value accounting brings about some artificial volatility in the monetary reports, and in the monetary markets. Such instability is mainly supposed to be the significance of implementation of the FVA, deprived of any sign of showing underlying fundamentals. Adoption of the FVA is also said to contribute to latest global recession since it the system is said that it does not correctly reflect the manner in which it manage their main operations, focused particularly on the long-run decision and are less concerned with the short-run variations. Andr, Cazavan-Jeny, Dick, Richard and Walton (2009) argued that fair value accounting played a greater role to the latest global reces sion in that it introduces some bias into the asset valuation against the long-run illiquid assets. Such bias arise due to some difficulties that might arise while establishing the market prices for the assets using private information, one of the well-established feature of the financial institutions operations, requiring particular expertise and information. In addition, fair value accounting is said to have accelerated the 2007/2008 global financial crisis since it permitted financial institutions to finance their operations in short-term utilizing assets as security, which were dignified at extraordinary market value whenever countrys frugality was thriving (Katz, 2008). As the global financial crisis set up a vicious cycle, financial institutions had to detect a decrease in worth of their financial assets, particularly associated with the sub-prime loans. As a result value of these affects was adjusted to a lower level (Badertscher, Burks and Easton, 2010). Those financial institutions whose adjustments were not necessarily justified by the economic essentials argued that the intention of the adjustment was mainly to keep instruments till they mature. Such decline resulted to a decrease in shareholders equity. As they tried to uphold or preserve solvency levels at a obligatory point, financial institutions were mainly confronted with a predicament; hence, were enforced to increase their wealth underneath the miserable appraisal situations, sell some assets or lessen their loaning causing adverse impacts on overall economy. Sales of these assets depressed the market value of these firms and got more contaminated because of FVA (Masoud Daas, 2014). Fair value accounting is also said to attribute to the global financial crisis in that it resulted in inconsistent application across different nations (Bignon, Biondi Ragot, 2009). This is on the basis that under fair value accounting, financial institutions could present specific quantity of the transaction assets underneath the US GAAP and in turn over double the quantity. This discrepancy did not just distresses dependability of the FVA, but it also affected efficiency of the Basel II regulations which in turn resulted to global financial crisis. Introduction of FVA increased banks leverage which in turn was dangerous whenever minimum capital needs acted as the amplifier as a result of the pro-cyclicality. In this case, through good times, the accounting returns, which are measured at the fair value could increase and in turn organizations could raise their leverage (Magnan, 2009). As a result, so long all organizations purchasing at same time and moving in similar direction, pr ice of assets were expected to increase even more. By trying to keep the assets on organizations statement of financial position at fair value, organizations are given a chance to utilize these assets as improved collateral and then increase leverage further (Barth Landsman, 2010). Further, during the good times financial institutions tried to acquire other financial institutions at a higher price and any difference in between price paid and book value were recorded as goodwill. As crisis spread, the goodwill was another deadly asset and was therefore to be acknowledged at a value near to zero as a result of FVA; hence, forcing organizations leverage ratio up (Glavan, 2010). Fair value accounting is also said to contribute to the recent global financial crisis since it resulted in the excessive write-down of the financial institutions assets and to overvaluation of the banks assets. Further, FVA contributed to the recent global financial crisis since it brought about price bubbles, making financial institutions or banks to respond to the variations in the manner in which they could not act and this resulted in voyage to the superiority; hence, disappointing the stock prices. It also had incremental power on the stock prices while conditioning opinions in interest and favour of sensitive liabilities and assets. FVA also worsened the global financial crisis by generating some sliding spiral trend and decreasing market prices considerably to a level below assets primary values (Badertscher, Burks and Easton, 2011). Furthermore, FVA is said to be the main cause of the unparalleled decrease in the asset values, an unparalleled increase in variability amongst different financial institutions as well as the worst crisis in U.S. In essence, fair value accounting is said to contribute greatly to the global recession as it attributed to extreme leverage in flourishing tim e and resulted in extreme write-downs in the busts (Magnan, 2009). This write-down depleted the financial institution money and could set-off the sliding spiral, as the financial institutions are enforced in selling at the fire-sale prices that resulted in contagion as the price from the asset-fire sales was relevant for the other financial institutions. Conclusion In conclusion, I am not in favour of a move to pure fair valuation since introduction of the FVA is cited to have a significant influence to the global financial crisis. For instance, the 2007/2008 was the first global crisis in which accounting system took the fair value technique at the global scale, heightening the interest in the financial market. The main concerns about this system are that it gives room for valuation of the illiquid financial instruments as well as induced artificial pro-cyclicality and volatility. Interestingly, I am not in favour of the move to pure fair valuation since fair value permits for specific assets to be prized at a quantity where they would be swapped in the open market. The issue with this was that whenever marketplace for the asset that an organization price at the fair value became illiquid. In essence, fair value accounting is said to contribute greatly to the global recession as it attributed to extreme leverage in flourishing time and resulte d in extreme write-downs in the arrests. Further, it can be concluded that FVA attributed to 2007/2008 global recession since it resulted in a lot of distress in securities, disrupted or illiquid markets could be accounted for were issued by FASB while others failed to properly assess estimates used by the management in valuing liabilities and assets. It also brings about some artificial volatility in the monetary reports, and in the monetary markets. Further, it is evident that contribute to latest global recession since it the system is said that it does not correctly reflect the manner in which it manage their main operations, focused particularly on the long-run decision and are less concerned with the short-run variations. It is also evident that fair value accounting had significant influence in the 2007/2008 global recession in that it introduced some bias into the asset valuation against the long-run illiquid assets. Such bias resulted in some difficulties that might arise while establishing the market prices for the assets using private information, one of the well-established feature of the financial institutions operations, requiring particular expertise and information. Further, it can be concluded that fair value accounting attributed to the global financial crisis since it resulted in inconsistent application across different nations. This discrepancy did not just distresses dependability of the FVA, but it also affected efficiency of the Basel II regulations which in turn resulted to global financial crisis. Therefore, on overall I am not in favour of the move to pure fair valuation since the FVA can be said to have attributed greatly to the 2007/2008 financial crisis; hence, there is need to review this accounting practice to curb such occurrence from occurring again. With these considerations, I am not in favour of the pure fair valuation since it is believed to attribute to the recent global recession. References Andr, P, Cazavan-Jeny, A, Dick, W, Richard, C, Walton, P 2009, Fair value accounting and the banking crisis in 2008: Shooting the messenger, Accounting in Europe, 6(1), 3-24. Badertscher, BA, Burks, JJ Easton, PD 2011, A convenient scapegoat: Fair value accounting by commercial banks during the financial crisis, The Accounting Review, 87(1), 59-90. Badertscher, BA, Burks, JJ, Easton, PD 2010, Fair Value Accounting, Other-Than-Temporary-Impairments, and the Financial Crisis, The Acccounting Review, 87(1), 59-90. Barth, ME, Landsman, WR 2010, How did financial reporting contribute to the financial crisis? European accounting review, 19(3), 399-423. Bignon, V, Biondi, Y, Ragot, X 2009, An economic analysis of fair value: Accounting as a vector of crisis. Glavan, S 2010, Fair value accounting in banks and the recent financial crisis, Estabilidad financiera, (19), 53-69. Katz, D 2008, Former FDIC chief: Fair value caused the crisis, CFO. com, 29. Khan, U 2010, Does fair value accounting contribute to systemic risk in the banking industry?. Kothari, SP Lester, R 2012, The role of accounting in the financial crisis: Lessons for the future, Accounting Horizons, 26(2), 335-351. Landsman, W. R. (2007). Is fair value accounting information relevant and reliable? Evidence from capital market research. Accounting and Business Research, 37(sup1), 19-30. Laux, C Leuz, C 2009, The crisis of fair-value accounting: Making sense of the recent debate, Accounting, organizations and society, 34(6), 826-834. Laux, C Leuz, C 2010, Did fair-value accounting contribute to the financial crisis?, The Journal of Economic Perspectives, 24(1), 93-118. Magnan, ML 2009, Fair value accounting and the financial crisis: messenger or contributor?, Accounting Perspectives, 8(3), 189-213. Masoud, N, Daas, A 2014, Fair-Value Accountings Role in the Global Financial Crisis?: Lessons for the Future, International Journal of Marketing Studies, 6(5), 161. Pinnuck, M 2012, A review of the role of financial reporting in the global financial crisis, Australian accounting review, 22(1), 1-14. Pozen, RC 2009, Is It Fair to Blame Fair Value Accounting for the Financial Crisis?(Digest Summary), Harvard Business Review, 87(11), 85-92. Shaffer, S 2010, Fair value accounting: villain or innocent victim-exploring the links between fair value accounting, bank regulatory capital and the recent financial crisis. Veron, N 2008, Fair value accounting is the wrong scapegoat for this crisis, Accounting in Europe, 5(2), 63-69.

Tuesday, May 5, 2020

Conference Human Factors Computing Systems -Myassignmenthelp.Com

Question: Discuss About The Conference Human Factors Computing Systems? Answer: Introduction The report is prepared for the selection of the topic Designing accessible web systems for visually disabled users. There are different standards that should be applied in the development process for reducing the risk of legal obligations and increase the simplicity of the website for easier access. The disable personnel with visual impairment who are unable to read the text in the web content should be able to hear it using the screen reading application software. The options that can be implemented for handling the peoples with disability should be analyzed for designing the website for visually disabled users. The main target groups for the development of the website are the visually impaired and the website is required to cover a wide range of disorders of the personnels. There are different types of web application that can be used for the development of the website such as navigation tools, help components and mapping components that can be embedded with the GUI for the development of the web interface design of an organization. User interface structure and design The user interface should have different components that are applied for increasing the flexibility of the websites such as navigation tools, pop-up windows, web maps, zooming maps, base map selectors, etc (Taylor et al. 2015). Similar to the development of the graphical user interface the different map components can be selected such that it can be accessed and developed with the needs of the user using the website. Arrangement of the components It should be ensured that the components deployed for the development of the web interface should be easy to use and the design of the interface should be kept simple and consistent for increasing the usability of the website. A predictable layout should be used and the components should be selected carefully for application in the website and a specific functionality should be linked with it for the benefiting the targeted group of users using the website (OModhrain et al. 2015). The following guidelines should be used for the development of the graphical user interface: Checking the unnecessary elements and removal of the elements for keeping the web interface simple. Removal of the unnecessary control elements and controlling the elements for focusing on the group of users for reducing the complexity of the website Location the same type of control elements and grouping them according to their similarity for the management of the codes Implementation of a horizontal and flat organized structure of interface with no nested or dropdown element. Placing the critical element in the front page such it is visible to the users at a glance and no scrolling is required to access them (Waddington et al. 2015). Avoiding the overlap of the elements placed in the web interface for increasing the readability of the website. The navigation tools and the base maps selectors if deployed in the component of the map, the visually disables users may find difficulty to read the map and also it becomes difficult to use and recognize the control elements. For increasing the efficiency of the website the interaction tools should be placed outside the map such that they can be easily access by the visually impaired users. The following figure is used for the demonstration of the map components and the related components in the graphical user interface that should be optimized for supporting the visually impaired users using the website. Visual design of the Components The development of the visual design and the user interface makes it easy to use for perceiving and understanding the operation of the application used for the development of the user interface. For assisting the user, the interface and its components should be implemented according to the size and the colors should be selected appropriately for contrasting the background and the patterns (Williams and Hennig 2015). Symbols and images should also be applied for the development of the user interface and reduce the use of text for reducing the complexity of the website. Use of Language The information used of the development of the web interface should be accessible to all the users and it should be carefully chosen because the language acts as the intermediation for communicating with the users. The buttons used for designing the web interface should be properly labeled such that the user using the website should know the use of the button (Petrie, Savva and Power 2015). The terms used in the web interface should be familiar to the users and the language should be consistent and kept should such the user can read the text at a glance to understand the functionality of the website. Interaction modes Mostly all the interface of the websites are implemented as Graphical user interface and the user interacts with the system using the menu bars, buttons and icons. The interaction are handles using the keyboard, mouse and/or touchscreens. The graphical user interface relies on the visual sense of the users but it are not suitable for the heavily visually impaired or blind personnels (Gustafson 2015). The keyboard accessibility and other assistive technology can be applied as a solution of the severely visually impaired peoples. Keyboard accessibility For the improvement of the operation of the web maps for the visually disable users accessibility of the keyboard is an important factor. Many of the blind and the severely visually impaired users depends on the keyboard for the navigation of the application. It also helps the partially sighted users to easily access the contents of the websites (Schindler, de Vries and Zacharias 2015). The map navigation tool used for the development of the website should have the pre-defined discrete zoom features and some predefine keyboard shortcuts should be mapped that helps the user to reduce the use of mouse and increase the usability of the website. Assistive technology The assistive technology can be referred to as the system or object that is directed for the people having disability and help them to interact with the computing environment. There are different assistive technology that can be embedded with the website such as voice output, screen readers, magnification applications and braille displays (Sanchez-Gordon and Lujn-Mora 2016). For the analysis of the importance of the assistive technology a group of users must be involved for testing the website with the assistive technology. The screen magnification can be easily implemented in the website and existing tools of the operating system or the browser can also be used for the magnification of the web page. The implementation of the braille display, voice software and the screen readers requires specific application that should be installed by the users (Cyr 2014). The braille displays needs to be installed for supporting the alternatives and for the support of the options the alternative of the text should be available for the non-text elements used for the development of the websites. The website must be designed with short description such that it is easy for the users to understand the content when delivered to the users via the screen reader. MAP The map is an important tool that is applied for increasing the success of communication of the contents of the websites to the users. It helps in improved readability of the web content for the visually impaired and person affected by colour blindness. The shape, position, arrangement and patterns of the symbols should be implemented such that it can create a difference between the design components and should be easily distinguished for easy readability of the contents (Petrie, Savva and Power 2015). A feedback of the design should be taken from the users for changing the web interface design aligning the requirement of the users for increasing the usability and enhancing the readability of the contents of the web page. A similar design should be maintained throughout the web pages such that user does not feel they are redirected. The labelling of the features is necessary for the identification of the features and help the user to understand the content of the map (Waddington et a l. 2015). The map should be developed in such a manner that it should be used for communicating the contents with the users using the web interface. The ability of the user to map the interface according to the needs helps in increasing the satisfaction level reducing the errors in the design. Recommendations The following recommendations are provided for designing the web interface for the visually disabled users: Points Use of simple glyphs and symbols The use of icons should be increase and it should be well known to the users. Bright and vibrant colours should be used for designing the web interface and the colour contrast should be optimized between the surroundings and the symbols. The different features should have different colours and different icons. The size of the glyphs and the symbols should be adequate such that it can be viewed in all conditions for the intended group of users using the web interface. Lines The lines use for the development of the interface should not be thin and an appropriate thickness should be maintained according to the colour used in the web interface design Bright colours should be used and an optimized colour contrast should be maintained between the elements used for the development of the interface The lines should have different colours for representing different functionality and separating the sections from each other Different patterns of the lines can be applied for the representation of the different types lines used for the representation of the different functionality Areas The outlines of the website interface should be kept dark such that the inter contents are clearly visible The colour design should be appropriate and the colour contrast should be optimized according to WCAG 2.0. For distinguishing the different areas in the webpage different combinations of patterns and colours should be applied. Text The colour contrast between the text and the background should be considered for designing the user interface design. For example black letter and white background should be an ideal example for designing the website interface. Use of san serif fonts as the typeface for the well establishment and simple text Avoiding the use of underline and italics of the text Capitalizing the first character of the text Using large font size and maintaining the font size throughout the webpages Using left aligned for the text The features in the webpages should not overlap with each other There are different other methods that can be applied for meeting the needs of the visually impaired and the colour blind users such as providing a set of baselines from which the user can choose the best map suited for them. The website interface should allow the user to switch between the normal version and the black and white version for using the visually impaired friendly designs. The website can be made more flexible by allowing the users to customize the webpage such as adjusting the contrast ratio, size of the symbols, increasing or decreasing the width of the lines and controlling the brightness. Additional Considerations for increasing the accessibility The accessibility of the web page depends on the removal of the barriers that can cause a problem for the people with disability during accessing the informations. The accessibility is not enough for the success of the web design and there are different factors such as usability, compatibility and the utility also acts as a factor that should be considered for the development of the web interface. The usability and the accessibility are closely related to each other and each operates at different angles because the accessibility of the website depends on the extent to which the website is usable and the range of activities provided to them (Taylor et al. 2015). The usability is dependent on the extent on which the targeted users can achieve the specified goals and objectives for efficiency, effectiveness and satisfaction of the web content. The utility and compatibility is also interdependent because the web applications and the websites must be accessible to all levels of users and the access of the relevant devices should also be provided to the users (Hennig, Zobl and Wasserburger 2017). Thus the targeted group of users should have the functionality that can be used for utilizing the assistive technology. Conclusion From the above report it can be concluded that a good design is the main constraint for the success of the web page and the web designer should look into the visual characteristics for the development of the interface of a web page. The different factors related with the human computer interaction and the usability of the interface are analyzed for the development of the report. The website design should be evaluated according to the requirement of the users and the disability of the users such as auditory disability, visual disability and mobility disability should be understood for the development of the website. The people affected with the disability should be included in the development process for reducing the errors in the final website and increase the accessibility of the website. The standards should be maintained for the development of the web interface and it should comply with the laws such that legal discrimination should be avoided. References Cyr, D., 2014. Return visits: a review of how Web site design can engender visitor loyalty.Journal of Information Technology,29(1), pp.1-26. Gustafson, A., 2015.Adaptive web design: crafting rich experiences with progressive enhancement. New Riders. Hennig, S., Zobl, F. and Wasserburger, W. (2017). Accessible Web Maps for Visually Impaired Users: Recommendations and Example Solutions.Cartographic Perspectives, [online] 0(88), p. Available at: https://www.cartographicperspectives.org/index.php/journal/article/view/1391/1575 [Accessed 24 Feb. 2018]. OModhrain, S., Giudice, N.A., Gardner, J.A. and Legge, G.E., 2015. Designing media for visually-impaired users of refreshable touch displays: Possibilities and pitfalls.IEEE transactions on haptics,8(3), pp.248-257. Petrie, H., Savva, A. and Power, C., 2015, May. Towards a unified definition of web accessibility. InProceedings of the 12th Web for all Conference(p. 35). ACM. Sanchez-Gordon, S. and Lujn-Mora, S., 2016. Design, implementation and evaluation of MOOCs to improve inclusion of diverse learners.User-centered design strategies for massive open online courses (MOOCs), pp.115-141. Schindler, C.E., de Vries, S.J. and Zacharias, M., 2015. Fully blind peptide-protein docking with pepATTRACT.Structure,23(8), pp.1507-1515. Taylor, B.T., Dey, A.K., Siewiorek, D.P. and Smailagic, A., 2015, October. TactileMaps. net: a web interface for generating customized 3D-printable tactile maps. InProceedings of the 17th International ACM SIGACCESS Conference on Computers Accessibility(pp. 427-428). ACM. Waddington, J., Linehan, C., Gerling, K., Hicks, K. and Hodgson, T.L., 2015, April. Participatory design of therapeutic video games for young people with neurological vision impairment. InProceedings of the 33rd Annual ACM Conference on Human Factors in Computing Systems(pp. 3533-3542). ACM. Williams, P. and Hennig, C., 2015. Optimising web site designs for people with learning disabilities.Journal of Research in Special Educational Needs,15(1), pp.25-36.