Stefan’s Diaries: The Craving Chapter 9

Fifteen minutes later I stood next to my brother at the outskirts of the dance, waiting for the music to stop. Everyone twirled around, their skirts swishing in perfect synchronicity to the music, all of them oblivious to the fact that two dangerous murderers stood among them. â€Å"Follow my lead,† Damon said out the side of his mouth. â€Å"Go to hell,† I said out the corner of mine, smiling at Margaret as she passed. â€Å"Been there. Not to my liking,† he answered, taking two glasses of champagne off a tray and handing one to me. â€Å"There you are,† Bridget squealed, running up to me. She bounced up and down with excitement, causing all of the flounces on her dress to rise and fall like a giant stinging jellyfish. She grabbed my arm. â€Å"What were you talking about all this time? Me?† I turned and looked at her. She was beautiful and completely off-putting – self-centered, immature, always vying for attention. But Bridget Sutherland didn't deserve to die. I had been responsible for enough deaths in my short time as a vampire. I could never put to right the wrongs I'd committed in those early days, but saving this family from Damon's vengeance was my responsibility. I would not have their blood on my conscience. â€Å"Yes. Yes I was,† I answered, and then I drained my drink and motioned for the waiter to bring me another. â€Å"Attention please,† Damon called out, tapping on his glass with a silver spoon. The master of the dance, Reginald Chester, squinted at Damon curiously. The orchestra, looking confused, put down their instruments. Mrs. Chester first seemed put out that someone else was taking charge of the dance – but when she saw who it was, she began to beam like Damon was her own son. The murmuring crowd turned to us: young, old, with feathers, with gems, in wide lace shawls and massive silk dresses, like a flock of tropical birds at a zoo awaiting the keeper who would scatter grain for their supper. They whispered to one another and nodded, trying to claim connection to him: â€Å"I had dinner with him last week.† â€Å"He was having drinks with the Knoxes, that's where I met him.† â€Å"I recommended my best tailor to him.† It was difficult to tell if the crowd had been charmed by Damon's natural charisma, or if there was powerful compelling at work. But I wondered again how a vampire as young as Damon could command such Power. â€Å"My new friend and I have an announcement to make,† Damon called out, assuming his fake Italian accent once more. Lydia quietly slipped to the front of the crowd, coming to stand near Damon. â€Å"Many of you know the story of the night Miss Sutherland and I first met†¦ I, a stranger to your shores, and she, a beautiful damsel in distress†¦Ã¢â‚¬  The crowd smiled adoringly. Hilda and one of her girlfriends exchanged envious looks. â€Å"And in a shocking coincidence, my friend here, Stefan Salvatore, rescued her sister, the equally beautiful and charming Bridget Sutherland, just last night. I can't speak for him,† he said, drawing close to Lydia, his glass still raised, his attention still on the crowd, â€Å"but for me, it was love at first sight. I've already spoken to her father, and so before anyone else can grab her away from me, I, Count Damon DeSangue, beg Lydia for the honor of her hand in marriage, though I have nothing to offer her beyond my good name and lifelong devotion.† He got down on one knee and whispered, â€Å"Lydia?† Lydia's face flushed prettily. She was taken off guard. Though she was not the sort of girl who really looked forward to being asked to wed in front of a large crowd, she beamed. â€Å"Of course, Damon, with all my heart!† she exclaimed, throwing her arms around him. The Sutherland family stood together at the front of the crowd. The look on Margaret's face wasn't so much a scowl as disgusted shock and sheer confusion. I knew how she felt, but wondered at her response. Wasn't she under Damon's compulsion to accept him – and me – completely? Bridget's reaction was equally human, and far more horrible. Her eyes burned with pure, searing jealousy. Maybe there was a tiny bit of relief that her older sister was getting married, which meant that now in turn she could. But it was obvious that the youngest Sutherland had been dreaming her whole life of exactly how her perfect suitor would propose, and that it involved being done in public, in front of all her friends and an admiring audience. The admiring crowd clapped and then Damon's eyes flicked back toward me. Just once. Like he had the power to compel me. And in a manner of speaking, he did. I knew exactly what he wanted me to do. I drained my second champagne before stepping forward, turning toward Bridget. Here I went again. It seemed only yesterday that I was in Mystic Falls, yearning to go to school in Charlottesville, waiting out the war in the lazy, endless summer, and being forced to court Rosalyn. Each time I called upon her it was with a leaden ball in my stomach, and each visit was an exercise in frustration and despair. I never wanted to marry her – our parents wished us to marry. My father expected us to marry. And so I was forced into an engagement I didn't want, anticipating a marriage I didn't desire. Once again I was being being forced into a marriage. But perhaps this was all part of the punishment I deserved. And if it meant saving lives†¦ â€Å"Bridget.† I turned to her, bent at my waist and holding my drink out, toasting her. I was the very form of romantic etiquette, exuding Southern charm the like of which these Yankees rarely saw. â€Å"From the very moment I†¦Ã¢â‚¬  Saw your near-lifeless body covered in blood in Central Park and almost finished you off. â€Å"†¦ had the fortune to come to you in the hour of your direst need, I just knew you had to be mine. And thanks to the generosity of your parents, I already feel like family. Bridget, will you make this the happiest night of my life?† With a porcine squeal Bridget threw her arms around me – after first carefully handing her glass of punch to Hilda. â€Å"Good show,† Bram clapped, his cheeks flushing even redder. â€Å"I knew you were a decent chap! I could tell right away!† The crowd exploded with cheers and thunderous applause; buckets of champagne were ordered all around. Winfield Sutherland looked so puffed up with pride and joy I feared he would explode. Mrs. Sutherland looked quietly pleased now that the last of her daughters were matched. Only Margaret shook her head angrily before freezing her face into a good show of sisterly pride. The leader of the dance had a Nebuchadnezzar of champagne brought forth, a giant glass bottle that held the equivalent of twenty bottles' worth of champagne. In an elegant display of sabrage, he took a sword from his butler and dramatically sliced along the bottle, causing the neck to fly off in a beautiful explosion of sparkling golden liquid. â€Å"Let's have the weddings this weekend!† Damon cried out, as if caught up in the general excitement. â€Å"We've waited our whole lives to find these ladies – why wait now?† Yes, why wait? I thought. Let Damon's games begin.

DBQ: Jacksonian Democracy Essay

In the 1820’s and 1830’s, the Jacksonian Democrats believed they were protecting many aspects of freedom for the American people and I agree with their beliefs to a limited extent. The Jacksonian Democrats were successful in maintaining the political democracy during this time. However, they were completely defeated in their attempt at establishing and preserving individual liberty. While, they were successful in some aspects of guarding the equality of economic opportunity. I agree with the Jacksonian Democrats on the topic of Political Democracy. As Andrew Jackson points out in Document B, â€Å"It is easy to conceive that great evils to our country and its institutions might flow from such a concentration of power in the hands of a few men irresponsible to the people† and further more, â€Å"It is to be regretted that the rich and powerful too often bend the acts of government to their selfish purposes.†. He was criticized for his own actions by Daniel Webster in Document C, where he called him hypocritical and irresponsible. Webster claimed that Jackson was bad for the country and was not satisfying the needs of the majority. However, this is less fact, as it is pure criticism by Webster, one of Jackson’s biggest critics. In spite of these claims of power abuse, Jackson used a system of rotation of office to keep the members of equal power. Regardless of Jackson’s efforts to give power to the people, â€Å"the grand question of the time was ‘whether the people should be encouraged to govern themselves, or whether the wise should save them from themselves.'† As stated in Document D. Political Democracy was a priority for Andrew Jackson and he successfully established a government to protect it. Jacksonian Democrats did not protect individual liberty. Though Jackson was a strong supporter and activist in the fight for individual states’ rights, this did not carry over to individual liberty for all people. Document F contains two acts resolved in South Carolina. The third of the Acts and Resolutions was an attempt to regulate the media and one’s right of free speech, attempting to â€Å"make it highly penal to print, publish, and distribute newspapers, pamphlets, tracts and pictorial representations calculated and having and obvious tendency to excite the slaves of the southern states to insurrection and revolt† as stated in Document F. Also in  the document, they try to prevent mail distribution as a result of the transmission of incendiary tracts. While in Document E, a riot in Philadelphia causes â€Å"hostility to the blacks and an indiscriminate persecution †¦Ã¢â‚¬ . Chief Justice Roger B Taney points out, â€Å"While the rights of private property are sacredly guarded, we must not forget, that the community also have rights, and that the happiness and well-being of every citizen depends on their faithful preservation†. Though this is true, the fact that individual liberty has not been protected remains. The Jacksonian Democrats partially fulfilled their role as â€Å"guardian† in relation to protecting the equality of economic opportunity. As in the case in Document H of Charles River Bridge v. Warren Bridge (1837), the government enforced the set rules and was in no way lenient or giving, as they should be. In this case, Chief Justice Taney ruled that â€Å"there is no exclusive privilege given to them over the waters of the Charles River†¦Ã¢â‚¬ . This ruling exhibits the effort the government put forth towards maintaining equality of economic opportunity. While in Document B, Jackson states, â€Å"The present Bank of the United States †¦ enjoys an exclusive privilege of banking, †¦ almost a monopoly of the foreign and domestic exchange.†, and this is obviously a failed element of maintaining this equality, and a very important one at that. Though Jacksonian Democrats were not in favor of the Bank of the U.S. as a whole, they were still not able to co ntrol it as a necessary. In the 1820’s and 1830’s, the Jacksonian Democrats believed they were protecting many aspects of freedom for the American people and I agree with their beliefs to a limited extent. Some of which, I completely agree with and others that I could not see in my wildest dreams. They did not protect individual liberty at all but claimed they were the official â€Å"guardians† of it. As for the equality of economic opportunity, they were able to achieve this in some arenas. The individual cases were decided in favor of this attempt but the national issues weren’t won. The Jacksonian Democrats were able to play the role of â€Å"guardian† and protect many of the rights they believed they did, but I don’t think they came near covering all of them.

Growth of Convention Centers across the Country Essay

Growth of Convention Centers across the Country - Essay Example In the United States of America, convention center is becoming a part and parcel of every day life. The recent mushrooming of convention centers in every nook and corner of the country itself is a proof of its fast development and necessity. In simple terms convention center is a large meeting place where formal business and professional meetings, conferences etc. are arranged. According to Atlantic City Convention Center, convention center is the "Facility designed to accommodate multiple group s or extremely large groups; exhibit halls; meeting rooms, ball rooms or banquet space; no sleeping rooms." (Glossary of Terms. Convention Center, 2007). The logic behind conducting business and other formal meetings in a convention center is that it is common place where people from different parts of the country/world can reach and assemble in a common place which is convenient to all. Originally convention centers were designed for formal business meeting, conferences. In contrast to this, modern convention centers are being used for a number of occasions including social events such as marriages, family get-together and as parking place for tourists. The spurt of tourism development the world over has made a great fillip for convention centers and they have grown in such a way that both are complementary to each other. Convention centers enable the development of tourism industry in a big way by attracting both domestic and international travelers. They have become a vital element in the tourism industry as some customers specify the name of convention centers where they would like to stay and enjoy their leisure time. It is a co mmon fact that MICE industry has no existence without convention center. The letter 'c' in the acronym stands for convention. That itself reflects that convention center enhances the scope of MICE industry and that they are complementary to each other. Another group of beneficiary of convention centers is corporate. Conducting meeting and conferences at convention center has become the order of the day among corporate people not only because of convenience but for prestige issue as well. Corporate have regular meeting, conferences and events like product launching and all these are being happened at some important convention center. Convention centers have emerged as a focal point in an intense competition among cities for a share of the economically important meetings and exhibition market. In a nut shell, convention centers have grown to become a crucial element of social, professional and corporate life. Their contributions to these various segments are priceless and remarkable. Evolution of Convention Centers in United States of America: The American communities have experienced a sudden growth of convention centers and it facilities over the last two decades. The country had 193 convention centers in the year 1986 offering minimum 25,000 square feet of exhibit space. The number rose to 254 and 322 by 1996 and 2006 consecutively. Their exhibition space also rose by 150 percent increase. The amount of investment put up by the state and local government in the year 1993 alone was $23.2 billion. (Sanders, 2007, p.2). The spurt in the development in the sector has made the giants like Chicago's McCormick and Las Vegas to enhance their exhibit space. The government has been financially supportive to pen new centers and

Land Law paper Essay Example | Topics and Well Written Essays - 4000 words

Land Law paper - Essay Example This Act, together with the Rules, regulates the role and practice of HM Land Registry (The 1925 Reforms and Unregistered Land Law, 2006). The Land Registration Act 2002 simplified and modernised the law of land registration. It also makes the register reflect a more accurate picture of a title to land. It is intended to facilitate the introduction of e-conveyancing1. This Act makes some major changes to the law regulating registered land. Specifically, it enables shorter leases to be registered, introduces voluntary land registration, changes the system of protection of third party rights and reforms and modernises the law of adverse possession or squatters' rights. The Land Registration Act has been received with much critical acclaim. It is a work of monumental importance and monumental effort. The Land Registration Act 2002 contains significant new provisions that are directed towards the goal of total registration (Gray and Gray, 2006). 1/The Land Registry e-conveyancing (2006) defined e-conveyancing as the transformation of the current paper-based conveyancing system into electronic form, using electronic documents, requisitions and signatures, meaning, paperless. The programme aims to utilise advances in technology by creating a system that reduces the delay and anxiety which can be experienced in the house buying process. According to the Land Law Legal Essays and Coursework (2005), ... On the first registration, the registrar awards a grade of title to each registered estate. In the case of freehold estates, one of the following grades of title may be awarded according to section 11 of the Act. The absolute freehold title shows there is nothing dubious about the title. The estate is vested in the proprietor and is subject only to entries on the register and overriding interests. Title does not have to be perfect. If the registrar believes that any defect will "not cause the holding under the title to be disturbed", absolute title will be given - section 9(3) of the Land Registration Act (Land Law Legal Essays and Coursework, 2005). In the possessory freehold title, there is no documentary evidence of title, for example, lost title deeds. Title depends on adverse possession. It conveys no guarantee of title at the time of registration, but subsequent problems, for example forgery of proprietor's signature, will be covered by the guarantee. It can be upgraded into absolute title after being in possession as proprietor for twelve years as mentioned in section 62(1), (4)). In the qualified freehold title, the title is subject to a fundamental defect. There is no guarantee in respect of the specified defect. It may be upgraded to absolute title if registrar is satisfied as to the title (section 62 of the Land Registration Act). On the other hand, in the case of leasehold estates, one of the following grades of title may be awarded according to section 12 of the Act. The absolute leasehold title is the same to absolute freehold except the proprietor is also subject to covenants in the lease. The good leasehold title is the same as absolute leasehold except the right of the landlord to

McHam_Donatello's David & Judith_x Assignment Example | Topics and Well Written Essays - 1000 words

McHam_Donatello's David & Judith_x - Assignment Example the controversial message that the family’s role in Florence was the same as that of respected Old Testament autocrat slayers and saviors of the people that emblematically inverted the increasing accusations that the Medici had developed tyranny that took all the power from the republican institutions in the city (McHam 32). The sculptures were mainly used as focal points of the courtyard and the garden that were linked. David was raised on a high base at the middle of the courtyard and could be seen when the palace’s main entrance was open. The exact location of the Judith and Holofernes in the plot is not known as the orchard was immediately behind the quad, it may have been noticeable from the quad if it was located on the bloc between the orchard and the quad (McHam 32). The placement of the sculptures reveals that they could easily be viewed by the desired audience since the courtyard could be accessed by palace visitors and the garden could be accessed by an invited group. 2) What evidence does McHam provide that suggests Donatello’s earlier marble version of David was interpreted in political terms? How would the placement of the artist’s later version of David been understood? (p. 34) The inscriptions in the manuscripts which describe the Palazzo della Signoria validate the speculation that had earlier been unproven that they might have been added to the sculpture before 1416 before Danatello recut the figure to emphasize a political role for David as being the defender of Florence (McHam 34). This was done by baring his one of his legs and removing the scroll that had previously used to identify David as being a prophet. The placement of the bronze version of David in the courtyard can be understood as a self-conscious allusion to the previous marble analogue and the inscription it was associated with. It was also a sign that the Medici were closely associated to the regime and supported their principles. 3) According to the author, what was

Intermediate Macroeconomics Research Paper Example | Topics and Well Written Essays - 4250 words

Intermediate Macroeconomics - Research Paper Example The core theme of the project revolves round economic and monetary policies that are significantly influenced by the change in global oil prices. In this regard, it is observed that with change in global oil price, the import and export of the same gets highly influenced. The study leads to the comprehensive understanding regarding the development of the nation, hence, it makes interesting to the readers. However, in the essay a general introduction to the topic is provided at the initial phase of the study, which is followed by a study of the trend of oil price in the international market over the past few years. The variables that are prominently used for the purpose of the study are the leading producers and consumers of crude oil in the world. Moreover, an overview of the trend in the import and export of crude oil is also depicted in the study. In lieu of the determined objective, a critical quantitative analysis will be performed with regards to the impact of price change of cr ude oil on buying and selling economies in the international market, with due consideration to the statistical positions of Saudi Arabia, the US and Australia in terms of buying and selling crude oil. The quantitative analysis tools that are used in the study comprise correlation, mean and median. In this regard, the correlation among the oil price change over the years and the variable of the net export and import is considered. The time period for the same is considered from 2009 to 2013. Furthermore, these data are collected from some of the trusted sources like the Macro Trends, Infomine, Australian Bureau of Statistics, U. S. Department of Energy, and many more and hence, the result is highly reliable. It is expected that the approach taken would bring into a holistic assessment of the topic, with the comparison of data obtained about different countries. Ultimately, a conclusion will be

Children of The Marshall Islands Essay Example | Topics and Well Written Essays - 750 words

Children of The Marshall Islands - Essay Example The nuclear testing at the Marshal Island drew long lasting impact upon the people of the islands some of them proves to be very severe for the people especially for the children. The nuclear test resulted in both short term and long term effects experienced by the people at Marshal Island. The nuclear explosion put the health safety of people in extreme danger whereas the children were also badly affected from the nuclear testing and man y of them got the possibility of suffering from serious diseases like cancer in their future lives. Many of the children suffered from different health problems soon after the nuclear explosion whereas many remained vulnerable to severe diseases (Stephanie, 2009). The period of 1946 to 1958 witnessed the conduction of 67 nuclear tests by the United States in the Marshal Islands. Most of these nuclear tests were considered atmospheric. Among these, Bravo shot was the most powerful test conducted in 1954 at Bikini atoll that was estimated equivalent t o 7,000 Hiroshima Bombs. After 1958 also US continued nuclear testing on the marshal Island and till 1988, 930 known nuclear tests were conducted in the Marshal Island. According to the estimated these tests combined yield 175 megatons and 137 were devoted to the atmosphere. These tests are regarded very important part of US nuclear testing because despite being just 14% of total US nuclear tests, they yielded 80% of the atmospheric total donated by the US nuclear testing. As a result the marshal Islands were regarded as most contaminated place of the world by the Atomic Energy Commission in 1956. The effects of these nuclear tests were also very strong and the people of the Island had to pay very high cost due to the use of their lands as the site for the UNS nuclear testing. The thermonuclear explosion occurred in 1954 deposited life threatening quantity of radioactive on the island that put the inhabitant’s health safety on high risk level. In 1986 also the people of the i sland living near Chernobyl received three times higher than the estimated dose of radioactive caused from the nuclear accident. These radioactive caused serious damages to the life of the people. Many of them suffered from tissue destructive effects like burning etc. whereas many others had to face latent radiation-induced disease (Hein, et al, 2007).  The effects of nuclear testing were also identified upon the children in their later lives. It was found that almost 69% of the 10 year old children living in Marshal Island in 1954 developed thyroid tumours due to the high dose of nuclear radiation. The prevalence of thyroid cancer is also higher among the people that were inhabitant of the Marshal Island. It was found that the radioiodine became most harmful for the health of the children because it concentrated in the milk and then concentrate in the human glands. Since children usually consume milk on daily basis the prevalence of thyroid cancer due to the concentration of radi oiodine also became very common among the children and children of the Marshal Island suffered from thyroid cancer in greater numbers (Stephanie, 2009).

Social Marketing Assignment 2 Example | Topics and Well Written Essays - 1000 words

Social Marketing 2 - Assignment Example There is need to sensitise the population about the need to seek professional medical services and also avail the services to the people (Lee & Kotler 2011). The campaign will be targeting various stakeholders who can be involved in delivering the communication and the services within the programme. The campaign will be seeking to sensitise the aboriginals on the need for seeking professional medical assistance when faced with health complications (Neiger et al. 2003). This campaign’s objective will be achieved through ensuring the active participation of the various groups of people being targeted by the campaign. The targets will include the following The fundamental focus of the campaign will be on the change of behaviour among the aboriginals to begin using healthcare facilities rather than relying on their traditional medicine in the treatment of various ailments. A change in the behaviour will be initiated by the campaigns which will be sensitising the people on the importance of visiting healthcare facilities (Lefebvre 2011). The campaign will be aimed at educating the people on the importance of depending on the professional healthcare services offered at institutions. The target groups will be informed through the media and direct communication delivered through social organisations providing other services to the community. The application of these methods will ensure that the target populations are reached by the campaign message in order to achieve the objectives of the campaign. Freedom from diseases will be the name of the campaign which will be undertaken in seeking to achieve the objectives that have been defined within the plan. This name of the campaign will be communicating the target for the whole campaign as well as the benefits which people will be getting from the product. Active involvement will be leading people

Public Policy and Law Essay Example | Topics and Well Written Essays - 3000 words

Public Policy and Law - Essay Example The Equal Employment Opportunity Commission (EEOC) has discovered several major weaknesses in the anti-harassment policies and processes in many agencies. This essay discusses the definition of sexual harassment, as well as the relevant laws, case laws, and the current figures and scenarios. Introduction Cases of sexual harassment in the workplace is well documented and widely known. Catharine MacKinnon led the campaign for sexual harassment to be acknowledged as a rightful issue under the 1964 Civil Rights Act’s sex discrimination requirements (Mink 64). Before sexual harassment was acknowledged by the U.S. Supreme Court as a valid type of sex discrimination forbidden by federal law in its resolution in Meritor Savings Bank v Vinson in 1986, numerous lower courts had wrestled with the difficult problems posed by sexual harassment (Mink 64). Numerous lower courts had declined to acknowledge sexual harassment as a valid ‘cause of action’, claiming that courts shoul d not investigate or examine explanations of human conduct in the workplace. Human conduct or behavior, according to these courts, embodied a ‘slippery slope’ that would require a much larger number of federal judges, or that it would dramatically increase the number of court cases (Achampong ix). The invalidation of these decisions was an acknowledgment of the reality that sexual harassment is a criminal conduct that brings about a valid cause of action. Definitions, Relevant Laws, and Case Laws The 1990s have witnessed a sharpened awareness in society about sexual harassment, and a persistent, very important move toward total prevention of sexual harassment in the workplace (Bakirci 17). However, there is no direct and simple definition for sexual harassment. However, any definition in any policy should be clear and straightforward without leaving out the key legal principles (Orlov & Roumell 61): Sexual harassment is against the law. Any conduct of a sexual nature wi th or between coworkers or other managers could be considered sexual harassment. Anyone who breaks the law will be punished. All policies pertaining to sexual harassment must explicitly define that sexual harassment is a type of sexual discrimination prohibited by Title VII of the 1964 Civil Rights Act or federal employment discrimination laws and nearly all other anti-discrimination laws. The policies of the Equal Employment Opportunity Commission (EEOC) policies sexual harassment must be used. Most companies integrate them into their guidelines because they provide a quite precise and definite legal description of sexual harassment. The EEOC defines sexual harassment in this way (Achampong 201): Unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature constitutes sexual harassment when (1) submission to such conduct is made either explicitly or implicitly a term or condition of an individual’s employment, (2) submission to or rejection of such conduct by an individual is used as the basis for employment decisions affecting such individuals, or (3) such conduct has the purpose or effect of unreasonably interfering with an individual’s work performance or creating an intimidating, hostile, or offensive work environment. Nevertheless, any definition of sexual harassment must not end with the EEOC policies. They are simply the basis for a definite and brief definition. The various forms of sexual harassm

Child Labor Essay Example for Free

Child Labor Essay Child labor in the Philippines has been a problem since the early twentieth century. However in 1946 the Philippines claimed its independence from American Rule and became a Republic. This allowed the Philippines to make their own child labor laws. One significant law was the power of the Secretary of Labour to grant a special work permit for the employment of a child whose employment is otherwise prohibited. This allowed any child to work. In the years 1953 and 1960, the Philippines ratified three international conventions adopted by the International Labour Organization, relating to child labour. These conventions made laws that prohibits the employment of children in industry during night time, fixes the minimum age of employment for industry at 15 years but allowed younger children to be employed in undertakings in which only members of the employers family are employed, provided that such work are not dangerous to the life, health or morals of the children employed, and required the medical examination of children as a pre-requisite to employment and their subsequent re-examinations (Aldaba, 2004). Even with these laws in affect child labor continues to be a problem in the Philippines. Poverty is the main reason due to which children under the age of 18 years are compelled to work in dangerous and life threatening conditions. The work that the children have to do range from agricultural, to production, to service trades. These dangerous conditions consist of environmental, chemical, ad physical hazards. Children in agriculture are exposed to heavy loads, chemicals used for fertilizers and pesticides. Factory child workers risk other injuries and death from accidents caused by modern machineries and from the lack of protective mechanisms (The Philippine Campaign). These all seriously affect the lives of these children. (Aldaba, 2004) While many people believe the issues of child labor in the Philippines are due to political or economical issues, they are actually do to social issues. There are long standing work and ethical traditions that are followed within Filipino communities. One centuries old tradition is that children are impelled to work from an early age because they must work to compensate as much as possible for the economic burden that they put on the family (The Philippine Campaign). This shows that despite laws preventing child labor, Filipino communities feel that it is ethically important to have children work. Another reason why children work is the failures in the education system(The Philippine Campaign). Instead on mandating that all children must go to school, the Filipino government allows the families to decide. Most families would rather have their children working and bringing in an income, than going to school. (Aldaba, 2004). These sorts of social factors can be seen throughout the rest of the world. In many countries (Costa Rica, Thailand, Sri Lanka), the minimum working age is lower than the required age of compulsory education (Child Labor). So like in the Philippines, these children are encouraged to work rather than pursue an education. When impoverished children are allowed to work legally, they will often abandon school to better their familys condition (Child Labor). This also correlates to the long standing Filipino tradition of children having to work to lessen the burden they put on their families. Just like in the Philippines, social issues of child labor are prevalent throughout the world. (Aldaba, 2004).

The influence of culture on accounting

The influence of culture on accounting Introduction Many studies have demonstrated that culture diversity had influenced accounting practice within national and international borders. Accounting can therefore be said to have been influenced by its environment, which includes the culture of the country in which it is being operated (Nobes Parker, 2008) Mueller et al. (1994), cited in Alexander.et al, also stipulate that each accounting system is a product of its specific culture and environment, and that different patterns of accounting are associated with a range of cultural factors such as societal values, religion, political systems and historical values. It is however no thought that those countries with same or similar cultural values or background are practicing accounting similarly. The purpose of this paper is to critically examine the extent to which these cultural values influence the practice of accounting and how the understanding of the role of culture in accounting can help us understand international accounting standards. The work of Hofstedes cultural value differences and Grays accounting values will be the major focal point of this paper. The relationship that exists between cultural values, accounting values and financial reporting will be examined as well. Key words: Cultural values; Accounting Values; Financial Reporting DIFFERENCES IN CULTURAL VALUES Culture is a way of life of a group of people, which includes the behaviours, beliefs, values, and symbols that they accept, generally without thinking about them, and that are passed along by communication and imitation from one generation to the next. The position that the ideas, meanings, beliefs and values people learn as members of society determine human nature. To support this definition, Hofstede, one of the greatest researchers of culture differences, defined culture as the collective programming of the mind which distinguishes members of one human group from another,( cited in Nobes parker 2008. p 25) For the purpose of comparability, this paper will base its analysis on Hofstedes work on cultural value difference and grays work on accounting values to see their impact on accounting practice and reporting. (Hofstede, 1984 p. 83, 84) defined and summarized four Cultural dimensions as, individualism and Collectivism, Large versus small power distance, Strong versus weak uncertainty avoidance, masculinity versus femininity. He also stipulates that there exist specific relationship in these cultural dimensions. Individualism versus collectivism is how in a society one group will prefer a much closed family system while the other group prefer belonging to an expanded family system. This cultural dimension looks at how society handles interdependence among individuals. The second cultural dimension, large versus small power distance seeks to divide a society between those few powerful groups of people who prefer power to be distributed unequally through institutions and organizations and those who feel that power should be distributed equally. This dimension addressed how a society handles inequalities amongst a people when they occur. The third cultural dimension by Hofstede, is the strong versus weak uncertainty avoidance which is, the extent to which members of a society feel uncomfortable with uncertainty and ambiguity .This feelings leads them to believing in promising certainty and to maintain institutions protecting conformity. He explained that a society with strong uncertainty avoidance maintained rigid codes of belief and behaviour and are intolerant of deviant people and ideas. The weak uncertainty maintain a more relaxed atmosphere in which practice counts more than principles and deviance is more tolerated. Masculinity and femininity, which is the last but not the least of the four cultural dimensions, describes masculinity as the preference, in a Society for achievements, heroism, assertiveness, and material success. Femininity on the other hand was said to represent a society where preference for relationships, modesty, caring for the weak and the quality of life is high. ACCOUNTING VALUES AND CULTURAL VALUES It is based on these Hofstedes classification of cultural dimensional differences that Gray (1988) also proposed a connection between those cultural dimensions and accounting values by specifically identifying four accounting values which includes; professionalism(implies self-regulation by the accounting profession itself) versus statutory (implies control by the government), uniformity (adherence to consistency and detailed regulations) versus flexibility (implies able to amend or adjust to suite a situation), conservatism (implies the tendency to under state profit and assets) versus optimism and secrecy (implies a preference for confidentiality) versus transparency ( implies disclosure of true state of affairs). The first two relates to authority and enforcement of accounting practice at a country level while the second two relates to the measurement and disclosure of accounting information at a country level as (cited in Nobes and Parker, 2008). Grays accounting values and Hofstedes cultural difference can be group into two categories. This paper will like to refer to these two groups as the collectivism category and the individualism category. The individualism category is made up of Professionalism, flexibility, transparency, optimism, individualism, small power distance, weak uncertainty avoidance and femininity. This category has the characteristic of self-reliance or self-interest and therefore in a society where individualism, small power distance, weak uncertainty and femininity dominate, accounting practice and financial reporting is likely to be professional, flexible, transparent and optimistic. Secondly the individuals quest for information to make decision on investments to satisfy his/her personal needs will prefer detailed report of a financial statement. This paper will like to associate this category to that of a capitalist society where the accounting regulations are not part of the common law but rather are in the hands of professional organisations of the private sector as stipulated in Alexander et al. (2009 p. 28). For instance in the UK, accounting laws and regulations are control by professional bodies such as the ACCA, CA, CIMA, and IASB. It can again be said that countries that practice the common law are also likely to practice accounting the same way. They are considered to be capitalism countries since they raises funds from the capital. They include, United Kingdom, Ireland Canada, Australia and the United States of America The second category of Hofstede cultural value difference and that of grays accounting values The collectivism category is made up of collectivism, large power distance, strong uncertainty avoidance masculinity and grays accounting values of statutory control, uniformity, conservatism and secrecy. This category has the characteristics of being control from a common source or being centrally planned. Countries or societies found to be dominant with these cultural and accounting values are more likely to practice accounting in the same way. The practice of accounting in this society or country is control by statutory institutions with detailed rules and regulations. The practice of accounting and reporting in these societies or countries will be geared towards the dictates of those in powers or in control. No detailed accounting is required and secrecy and conservatism dominates in the financial reporting (Kosmala-Maclullich, 2003). Here again this paper will associate this category of a society or a country to that of a socialist country where accounting laws and regulations are enshrine in the coded laws of the country. Governments in these countries use financial reports for their own purpose. The Democratic Republic of Germany adopted the Soviet Unions socialist ideologies after the Second World War. This adaptation included a methodological guidance in designing accounting information systems (Berry, 1982: 1890). Bailey (1990) also stipulates that the Marxism Theoreticians view the western-style accounting as an instrument for the exploitation of workers by the capitalists, accounting and financial reporting was therefore geared towards the dictates of those in authority. Young and David (1999) argued that Accounting activities at the enterprise level were focused exclusively on the preparation of reports required by the planning bureaucracy, and during this period, accounting was only seen as a primary source of information for the provision of financial statistics for the use in the preparation of budget; it was therefore a list of quantities instead of values. Accounting was more or less reduced to a clerical job; there was no professionalism in the practice. Judgemen t of reports (true and fair) was not entertained; standardisation was non-existence and so was the concept of profit, in short accounting standards and procedures were not in existence. Accounting in China Another country worth looking at is china which has a long history of cultural value which is characterise with collectivism, high in power distance, strong uncertainty avoidance and femininity. The Chinese will not mind sacrificing himself for the good collectivism or country (Yao F. 2007). The practice of accounting and reporting is control by the state under the auspices of the ministry of finance and the aim of this control is to gear the practice towards the general benefit of the planned economy. The user of accounting information is mainly the government, because most enterprises in china are owed by the state. The few individual who try to do some investments do not know much about accounting and finance. (Yao F. 2007). Although the state had accounting standards for Business Enterprises, they were just mere basic rules which were issued in conjunction with basic standards, as argued by Lin et al. (2001). There where however restrictions on some important accounting principles such as making provision for bad debts and obsolete inventories, recognition of impairments of assets, disclosure of financial information and many more. Secrecy and conservatism was dominant in financial reporting. Professionalism, transparency and flexibility were non-existence. Accountin g profession was reduced to a very low status. The dynamics of cultural values brought about a change in financial reporting by these countries with strong cultural values. As a result of the world becoming a small village and the growing of Multinational companies across the world, there is the need for comparability of financial Reports since its purpose is to help investors make informed and sound decisions. Based on the fact that the world is becoming a small place and countries need each other for their survival, most of the socialists countries like the East Germany, Portugal, Poland, Italy, and France have all adopted the capitalism system of financial reporting. The Chinese government, also have realise the need for adopting the international financial reporting standard (IFRS) which is being champion by the International Accounting Standard Board (IASB), but yet it only talked about the convergence of the accounting standard and not a totally acceptance. (Yao F. 2001) Conclusion It is quite obvious that cultural values have influenced the practice and reporting of accounting and countries with similar cultural values practicing accounting similarly. With the world becoming a global village and the fast cultural changes across the world, the need for harmonization and convergence of accounting standards was given a serious consideration by centrally planned countries, but a country like China, although have made efforts to embrace international financial reporting system, is still holding on to some of its cultural accounting practices. This is an indication that so far as cultural values remain different, accounting practice will be affected and the only way out is the harmonization and convergence of accounting standards.