WorldCom Essay Example for Free

WorldCom Essay This paper explores the Accounting fraud that took place at WorldCom. Three aspects of the corporate culture are discussed including WorldCom’s harsh top-down management approach, the lack of written rules or a code of conduct, and the inaccessibility of many of WorldCom’s departments. The CEO’s desire to be the #1 stock on Wall Street is also discussed. WorldCom’s inappropriate booking and releasing of accruals is explored and proper accrual accounting procedures are stated. Three aspects of whistleblowing are discussed, including saving a company from a destructive end, facing public reprisal, and potential legal effects. Arthur Andersen is then used to explore the credibility of the Accounting profession when corporate fraud is unveiled. Keywords: WorldCom, fraud, accruals, whistleblowing WorldCom The corporate culture at WorldCom was one that was very loose. Although several factors contributed to the loose and unhealthy environment at WorldCom, one of the greatest downfalls of the corporate culture was the harsh top-down management approach. Employees were advised to do as they were told without questioning management. In addition, CEO Bernard Ebbers and CFO Scott Sullivan dabbled in too many affairs that should have been handled by lower-level management. Too often they ordered overrides of basic procedures that resulted in the downfall of WorldCom. Orders were issued that resulted in the override of accounting procedures. This greatly contributed to the fraud. Another factor that contributed to the unhealthy corporate culture at WorldCom was the fact that no written rules or code of conduct existed. The CEO himself thought it was a waste of time. This paired with the harsh top-down management approach seemed to create a lack of internal control as well. There were no real company rules and managers were completely capable of overriding any rules that may have existed. The inaccessibility of other departments may have contributed to the fraud as well. With so many corporate headquarters, key personnel who may have detected the fraud sooner were not able to confirm that anything wrong was taking place. If a key manager from the finance department in Mississippi, a key manager from the human resources department in Florida, a key manager from the legal department in Washington, D. C. , and a key manager from the network operations department in Texas been together at any point in time, worked together in the same building, or even had the appropriate means to communicate (cell phones were not a hot commodity like they are today and e-mail was just starting to take flight), it is possible that WorldCom could have been saved from its fraudulent end. The CEO’s desire to be the #1 stock on Wall Street was the main source of the fraud. He was so driven to be on top that he ordered managers to engage in inappropriate accounting procedures that included maintaining a certain expense-to-revenue ratio at all costs, releasing accruals, and capitalizing expenses. Furthermore, his top leadership instructed employees about what information could and could not be disclosed with the external auditors. Employees were cursed and threatened if they disclosed anything that was perceived to be a threat to his plan of being the #1 stock on Wall Street. According to Beresford, Katzenbach, and Rogers, Jr. 2003), â€Å"WorldCom manipulated the process of adjusting accruals in three ways. First, in some cases accruals were released without any apparent analysis of whether the Company actually had excess accruals in its accounts. Thus, reported line costs were reduced (and pre-tax income increased) without any proper basis. Second, even when WorldCom had excess accruals, the Company often did not release them in the period in which they were identified. Instead, certain line cost accruals were kept as rainy day funds and released to improve reported results when managers felt they were needed. Third, WorldCom reduced reported line costs by releasing accruals that had been established for other purposes— in violation of the accounting principle that reserves created for one expense type cannot be used to offset another expense† (p. 69). According to Investopedia, â€Å"†¦economic events are recognized by matching revenues to expenses (the matching principle) at the time in which the transaction occurs rather than when payment is made (or received)† (para. 1). Thus, accruals are booked when transactions occur. Accruals are released when either payment is made or when they are evaluated and deemed to be in excess of the actual accrual. Accruals of one type should never be released to offset another type. Accruals should also be released in the period they are identified. While whistleblowing may seem like a relatively easy concept to some, it really is not. The decision between doing the easy thing and doing the right thing usually is not easy. For instance, a person could report fraudulent activity that is taking place within an organization, whether it is due to corruption, misappropriation of assets, financial statement fraud, or another type of fraud. However, such a decision could carry a great price tag. Not only could it lead to the complete destruction of a company, but it could cost other employees their benefits, their retirements, and their jobs. One of the pros of whistleblowing is the fact that a company could be saved from certain destruction, as in the case of WorldCom. It is possible that the sooner fraudulent activity is reported, the less negative the outcome could be. However, whistleblowers are often perceived as tattle tales and snitches and sometimes face public reprisal, as was the case with WorldCom’s Cynthia Cooper. Another downside is the potential legal effects of whistleblowing. According to Wikipedia, â€Å"†¦most whistleblower protection laws provide for limited make whole remedies or damages for employment losses if whistleblower retaliation is proven. However, many whistleblowers report there exists a widespread shoot the messenger mentality by corporations or government agencies accused of misconduct and in some cases whistleblowers have been subjected to criminal prosecution in reprisal for reporting wrongdoing† (Common Reactions section, 4). The consequences of whistleblowing may prove to be steep. The credibility of the Accounting profession is put in jeopardy when corporate fraud is unveiled. As a result of the WorldCom fraud, Arthur Andersen was ordered to cease practicing before the Security and Exchange Commission by August 31, 2002. According to Wikipedia, â€Å"†¦the damage to the Andersen name was so severe that as of 2010[update], it has not returned as a viable business even on a limited scale. There are over 100 civil suits pending against the firm related to its audits of Enron and other companies. In addition, its reputation was so badly tarnished that no company wanted Andersens name on an audit. Even before voluntarily surrendering its right to practice before the SEC, it had many of its state licenses revoked† (Demise section, 1). As stated by Charles Niemeier (2001), â€Å"A loss of confidence can cause even a company with solid core operations to fail. That is because the negative impact of a lack of credibility can be far greater than the sum of the misstatements in the financials† (The Dangers of Smoothing section, 7). References http://www.investopedia.com/terms/a/accrualaccounting.asp http://owl.english.purdue.edu/owl/resource/560/01/ http://en.wikipedia.org/wiki/Arthur_Andersen http://fl1.findlaw.com/news.findlaw.com/wsj/docs/worldcom/bdspcomm60903rpt.pdf http://www.sec.gov/news/speech/spch529.htm http://en.wikipedia.org/wiki/Whistleblower

Foreign Policy Essay Example for Free

Foreign Policy Essay This paper seeks to analyze and discuss American Foreign Policy in relation to globalization. This paper will include a review of the history behind the issue being debated and its relevance to American foreign policy and will be followed by a summary of the arguments in favor of the American foreign policy and the last will attempt to make on personal opinion or conclusion on the issues discussed. 2. Analysis and Discussion 2. 1. Review of History on American Policy and Globalization It may be stated that the primary historical process that has affected international relation in the recent past is globalization. Globalization is not a new development; it has been progressing for most of human history Globalization is the integration of human activity across geographic space. This covers many areas of human activity including, social and cultural contact, environment, and economics. (University of Arizona, 2007), It is a process and not an event as it continues to take place across time. It is also multidirectional and not smooth as it could progress and retreat as may be seen by the fact that some areas are more affected than others. However, it affects all actors in international relations, but with different consequences. Globalization in the modern era, for purposes of simplicity is divided into several categories as follows: economic, social, cultural, military, and environmental (University of Arizona, 2007) As a result foreign policy which a realm in politics affects and is affected by all these areas. It may also be observed that all five areas are driven by technology. As communications, transportation, and production technologies improve it becomes easier to interact across geographic space. This could be illustrated or observed in the industrial revolution spread a new form of production that has made transportation and communication easier via rail and water transport. This also caused the creation of control of particular resources that are vital for military security such as in the case of coal, iron, and others (University of Arizona, 2007). Global integration has accelerated in fits and starts for the past 150 years with the World Bank having focused on economic integration and which has identified three â€Å"waves† of globalization. The first wave covers the period 1854 to 1914 and is characterized by: (a) industrial revolution and colonialism both economically and militarily thus causing the integration of the global economy that came from the integrated colonial systems under European, the US and Japanese domination and (b) economically integrated world as felt today in terms of capital transfer and movement of persons. University of Arizona, 2007) The period between 1914 to 1945 may be considered an interregnum due to a few world wars and a depression. It must be stated however that the IMF was born on December 27, 1945 to address the 1930’s depression. The IMF was later found to assume more rules in globalization waves after World War II. The second wave therefore is from 1945 – 1973, where the following are observed: (a) economic integration resumes, but under divided conditions; (b) integration of Soviet bloc in a command economy system and of US bloc under the Bretton Woods System; and (c) integration of the Western bloc causing it to become generally market-driven (University of Arizona, 2007). The third wave of globalization is the post 1973 era ,where the following events could be observed: (a) the East-West division which started strongly and only to fade in the mid 1980’s and to fall apart by the 1990’s; (b) material and big changes in production and communications technology and economic integration. The shift towards more global integration may be seen with more states opting to adopt the Western Institutions which may be explained as follows: The mid 1980’s saw the tide turning to the US in the Cold War; and (b) more freedom was made possible as the US block has become very free. This particular wave is characterized also by the emergence of market-driven integration, hence one could see the integration of the global economy spreading further to a much larger part of the world, and thus accelerated after the Cold War ends (University of Arizona, 2007). It is from this wave that the World Trade Organization came into existence on the basis of the conduct of its negations through the so called rounds as the Uruguay Round has commenced in September 1986 and has continued until April 1994. WTO’s current works basically started from these negation and there were subsequent ones and have until today. 2. 2 Summary of arguments in favor of globalization Democracy presupposes free enterprise and free enterprise could only be back bone of globalization hence for US to support globalization it must support democracy not only in its country but also all over the world. Given this theoretical frame, it is not hard to appreciate the consistency of the US in supporting democracy all over the world. Even today many will readily see how the US states are showing its support for democratic nations since this best support US national interests. It could therefore be argued that for the US, democracy is the one national interest that will help to secure all the others. Democratically governed nations would have their governments decided by the right thinking citizens as against the whims and caprices of dictator and this would likely â€Å"secure the peace, deter aggression, expand open markets, promote economic development, protect American citizens, combat international terrorism and crime, uphold human and worker rights, avoid humanitarian crises and refugee flows, improve the global environment, and protect human health. (Washington Post, 2006) . The US support for democracy could be appreciated from the words of Former President Bill Clinton saying: Ultimately, the best strategy to ensure our security and to build a durable peace is to support the advance of democracy elsewhere. Democracies dont attack each other. (Clinton, 1994) It is believed by many that democracy is also good for business since nations that embrace political reforms using democratic principles are more likely to pursue economic reforms that improve the productivity of businesses. This could be evidenced by the fact since the mid-1980s, an increase in levels of foreign direct investment going to emerging market democracies relative to countries that have not undertaken political reforms has been recorded (Childs, 2007). The United States has maintained by its declaration about its support for democracy and human rights through several means although its commitment to human rights is doubted and questioned by human rights organizations (Satter, 2007). As regards to those who oppose globalization, it may be asked: â€Å"If globalization is not promoted or supported, what could be the possible alternative? Could countries isolate themselves? † One could see what happened with North Korea. At the guise to trying to show to the whole world that it cannot be made to submit to stop its nuclear program, it recently made a declaration for its need of help such as oil from the other countries and so the US was willing to lend a hand. The WTO is one of the organizations that would help promote globalization. It has the stated goal of improving the welfare of the peoples of its member countries, in bringing down trade barriers as well as promoting trade negotiations as it main mission is has to do with ensuring smooth and predictable trade flows This main mission is further specified in certain core functions serving and safeguarding five fundamental principles, which are the foundation of the multilateral trading system (Lowenthal, Abraham ,1991), which include (a) overseeing the execution, administration and operation of the covered agreements; (b) providing a forum for negotiations and for settling disputes. (c) reviewing the national trade policies, and to ensure the coherence and transparency of trade policies through surveillance in global economic policy-making (World Economic Outlook, 1994). WTO assists developing, least-developed and low-income countries in transition to adjust to WTO rules and is a center of economic research and analysis and cooperates closely with the IMF and the World Bank under the principles of the trading system which may be considered to promote globalization. Since the WTO also establishes a framework for trade policies but not to define or specify outcomes, it must be concerned with setting the rules of the trade policy games and part of these principles include: First is nondiscrimination which includes two major components the most favored nation (MFN) rule, and the national treatment policy. Although these components are part of the main WTO rules on goods, services, and intellectual property, their precise scope and nature still manifest variability on different e areas. The MFN rule necessitates a WTO member to apply the same conditions on all trade with other WTO members. When one grants someone a special favor to someone and the said country must have to do the same for all other WTO members, too. National treatment on the other hand requires that imported and locally-produced goods must be treated equally, which must start after the foreign goods have entered the market at the minimum (Wold, 1996). Another principle is reciprocity which reflects both a desire to limit the scope of free-riding that may arise because of the MFN rule, and a desire to obtain better access to foreign markets. This must be done as requirement in terms of reciprocal concessions in order to ensure that the gain from doing so (from multilateral liberalization is better r than the gain available from unilateral liberalization; intend to ensure that such gains will materialize. The person objecting to the benefits of globalization may find it hard to contradict the existence and application of these principles and alternatives available could not be as good as asserted. Another challenging question that may be posed against the opponents of globalization is this: â€Å"How the problem of the environment could be solved with out a world effort that could be best helped by globalization? † It may be argued that globalization promotes not only economic interactions but also social and environmental ones. Global warming is never a national problem alone. It has become a global problem that requires global attention (Gardiner, 2004). With countries forming their alliances and organizations they also make rules to protect the environment. An isolationist has therefore no place in this globe. 3. Conclusion Globalization is a phenomenon. It was not made by America. Rather it has been a natural phenomenon that the expansion of knowledge has brought to mankind. Even early philosophers may have seen it birth long time ago and it still continuing. It could be reduced into simple proposition â€Å"no man is an island†. By the same analogy it is hard to see a country isolating itself from other countries. This could be seen in the history of mankind it self. Even those countries which were at war are now trading partners because there are more tendencies to help each other and live than killing its other. For the US therefore to go against globalization in its foreign policy would be the most inconsistent and absurd thing to happen since allied with globalization are its other interest which must also be attained.

Jobs in Information Security

Jobs in Information Security Major: My major is information security. Information security: Information security, abbreviated to Information security, is the act of anticipating unapproved get to, utilize, exposure, disturbance, change, examination, recording or annihilation of data. Some of the time alluded to as PC security, data innovation security is data security connected to innovation (frequently some type of PC framework). It is advantageous to note that a PC does not really mean a home desktop. A PC is any gadget with a processor and some memory. Such gadgets can extend from non-organized independent gadgets as straightforward as adding machines, to arranged versatile registering gadgets, for example, cell phones and tablet PCs. IT security masters are quite often found in any real venture/foundation because of the nature and estimation of the information inside bigger organizations. They are in charge of keeping the majority of the innovation inside the organization secure from noxious digital assaults that frequently endeavor to rupture into basic private data or pick up control of the inner frameworks. Information assurance: The demonstration of giving trust of the data, that the Confidentiality, Integrity and Availability (CIA) of the data are not damaged, e.g. guaranteeing that information is not lost when basic issues emerge. These issues incorporate, yet are not constrained to: cataclysmic events, PC/server glitch or physical burglary. Since most data is put away on PCs in our present day time, data confirmation is commonly managed by IT security pros. A typical technique for giving data affirmation is to have an off-site reinforcement of the information in the event that one of the said issues emerge. Jobs Titles There are many jobs available in this major. Here I will discuss only 3 jobs. Information Security Manager Information Security Analyst Security Operations intelligence manager Information Security Manager The Security Governance, Risk and Compliance Manager is in charge of guaranteeing undertaking information systems and frameworks are agreeable with all Information Security, consistence and review controls and in addition corporate approaches intended to ensure business interests. Information Security Manager will counsel inside and track and deal with all innovation related dangers. With his/her propelled learning in data security he/she will be entrusted with setting up best practices here. Responsibilities: There are some major responsibilities for this job is given below. Make, keep up and deal with the Information Security, Technology Risk, Audit and consistence plans. Teams up Business and Technology initiative to build up a coordinated way to deal with data innovation hazard administration and consistence that properly adjusts organizations hazard hunger, values, computerized items and market position. Liaises and works with the Internal Audit and Group Functions to guarantee an incorporated plans. Selection criteria There are some selection criteria in given below Least of ten years administration encounter inside an Information Security/Risk Governance work inside a vast professional workplace Solid comprehension of key business goals and have the capacity to well-spoken hazard with regards to business targets; he or she will have a profound working information of significant consistence, administrative systems, for example, ISO27001, PCI-DSS, Sarbanes-Oxley. Solid comprehension of key business goals and have the capacity to well-spoken hazard with regards to business targets; he or she will have a profound working information of significant consistence, administrative systems, for example, ISO27001, PCI-DSS, Sarbanes-Oxley. Solid correspondence and introduction aptitudes required. Proficient security administration affirmation as a Certified Information Systems Security Professional (CISSP). Affirmed Information Security Manager (CISM), Certified Information Systems Auditor (CISA) Certified in Risk and Information Systems Control (CRISC) or other comparable favored. Information Security Analyst Information Security Analyst is a person that surveys and investigates IT conditions/foundations for data security plan, execution and upkeep related procedures. Data security experts audit IT conditions for security needs and necessities, and give their understanding into actualizing and enhancing the data security engineering of an association. Duties: Ensure effective delivery of the UAR service and all relevant processes. Investigating, responding to, remediating and reporting on any identified UAR issues. Investigating, responding to, remediating and reporting on any identified UAR issues. Provides well-informed advice and consultancy on UAR. Identity and implement changes or improvements to UAR processes. Maintain information security records and documentation to provide the level of assurance/governance required by the Westpac Group. Deliver requirements that form part of SOX Group Assurance audits that relate to the UAR process. Both internal and external Investigate, respond to, resolve, and report on security incidents/issues as directed, based on their risk level and advise on and ensure implementation of governance frameworks to ensure that incidents/events are actioned promptly based on their risk level Selection criteria Three years experience, with two years in an Information Security, Information Technology, Risk Management or equivalent role. Exposure to Access Control administration, processes and systems. A good understanding on IAM and in particular UAR best practice, standards and guidelines. Excellent verbal and written communication skills with an ability to achieve results working with all the businesses throughout the Bank. Formal education or certification in Information Security, Information Technology, Risk Management or equivalent discipline is desirable. Security Operations intelligence manager Accountabilities: Monitoring security systems for abnormal behavior. Mitigate and/or contain incidents, working with the suitable internal and external teams. Monitoring vulnerability and intelligence feeds for the latest news and alerts in the security industry. Monitoring the vendor and product landscape to know what products are available and offer advice on their value to the business. Identifying gaps or areas for improvement, where people, process changes or tools can assist. Educating the business on what is good practice, what are the current threats and how to avoid a data breach or security incident Providing specialist security advice to management, project teams, the supply chain and internal stakeholders Improve reporting to the Executive management and the business. Managing a team, mentoring technical staff and provide training. Planning and strategy development. Risk Assessments Vendor Management Presentations to clients and internal stakeholders Selection criteria Experience with Firewalls, WAFs, DLP and IPS. Experience testing and deploying security technologies. Penetration Testing Malware analysis Architecture experience CISSP, SANS and/or OSCP certificates Graduate or Postgraduate degree in IT Mobile and pervasive systems Mobile and pervasive systems is my elective in about Information Security because this very large industry and there is lots of chances to growing up thats why I am interested in this field. Mobiles and pervasive systems are every in the world. One prominent vision is that family gadgets apparatuses, stimulation focuses, telephones, indoor regulators, lights, and so forth will be invested with microchips permitting the gadgets to speak with each other and with the homes occupants. The dishwasher can ask the water radiator whether the water temperature is sufficient; occupants can phone home and remotely train the VCR to record a most loved show; the TV could choose news stories of exceptional enthusiasm to the tenant; the stereo may bring down its volume when the telephone rings; and the garments dryer may make a declaration over a radio framework when it has finished its cycle. An operator based architecture for supporting setting mindful frameworks in savvy spaces (e.g., shrewd meeting rooms, keen homes, and brilliant vehicles). Key to this engineering is a shrewd specialist called setting handle that keeps up a common model of setting for the benefit of a group of operators, administrations, and gadgets in the space and gives security insurances to the clients in the space by implementing the approach decides that they characterize. The utilization of operators permits execution of complex operations that includes a lot of information to be done successfully utilizing dispersed assets. Network planning and configuration is an iterative procedure, incorporating topological plan, arrange combination, and system acknowledgment, and is gone for guaranteeing that another media communications system or administration addresses the issues of the supporter and administrator. User experience design is the way toward upgrading client fulfillment with an item by enhancing the ease of use, availability, and joy gave in the collaboration the item. Analysis of data is a procedure of investigating, purifying, changing, and demonstrating information with the objective of finding helpful data, recommending conclusions, and supporting basic leadership. Information examination has numerous aspects and methodologies, incorporating various strategies under an assortment of names, in various business, science, and sociology areas.

Emotional And Rational Appeals :: essays research papers

Emotional and Rational Appeals Abstract In many studies, data has been led to suggest that rational messages may encourage the generation of content based cognitive responses and lead to attitudes heavily influenced by these cognitions. Studies have also led to suggest that people in negative moods are affected by the quality of persuasive messages. Using manipulations techniques, bad mood may result in a different interpretation of anything from a verbal argument to a literal message. Even though most studies indicate that good mood manipulations may not have that much effect on one's perception of a scenario, further investigation may do away with that theory. Persuasion in Response to Emotional and Rational Appeals   Ã‚  Ã‚  Ã‚  Ã‚  Much research has been done to try and indicate that emotional appeals may influence attitude change. The other side of looking at the spectrum is that rational appeals may do likewise (e.g., Rosselli; Francine; Skelly, John J.; Mackie, Diane M, 1995). In one study conducted at the University of California at Santa Barbara, 184 students received partial course credit in return for their participation. Subjects in the experiment were assigned to the cells of a 2(positive or neutral mood) x 2(emotional or rational message type) x 2(strong or weak argument quality). Subjects were in groups of two to six. After this step was established, eight messages in approximately equal length were developed. Each message contained six arguments that were either in favor or against using animals for research purposes. Rational and emotional were used in nature and strong and weak were used in quality. In the procedure of the experiment, subjects participated in an experimental session that included several tasks that were not directly related to the study. The first test included a survey of the subjects' attitudes toward animal testing. After this was completed, subjects read a persuasive message, then responded to questions concerning the topic of animal research, and finally completed items designed to check the effectiveness of the manipulations.   Ã‚  Ã‚  Ã‚  Ã‚  After checking the analysis, indications showed that there was no effects for gender. To add to this, responses to all manipulation check measures were entered into one of four separate groups between subjects analyses of variance (ANOVAs). When looking at the message type, the data had revealed the expected main effect for message type, F(1, 65) = 33.44. p

Contrasting Responsibility in Carvers Fever and Baldwins Sonnys B

What allows a human being to constantly face-up to the responsibilities of life? What makes a mother or father continue to clothe, feed, and pick up their child from school? What makes a person wake up every morning to go to a job he or she hates, come home, and begin the whole process the following morning? Is it "responsibility" that makes a person do what they have to do, or rather is it fearing the consequence? Truthfully, this would depend on the situation. Parents would most likely fulfill their responsibility towards their child or children because of love; but a person who hates his or her job probably continues to do it fearing the consequence of unemployment. In the end, one realizes that despite all the responsibilities a person has, the choice to execute it is ultimately left to the individual. Two short stories that examine the theme of responsibility are "Sonny's Blues" by James Baldwin and "Fever" by Raymond Carver. In "Sonny's Blues", the narrator's elderly mother tells him to never allow anything bad to happen to his younger brother, Sonny. Although Sonny's injurious decisions result in both brothers distancing themselves from each other, the older brother finds it within himself to love his brother and do everything he can do to take care of him. In "Fever", the other short story, the narrator's wife, Eileen, abandons her life as a wife and mother of two children to pursue a career as an artist with another man. This sudden abandonment of all maternal responsibilities without reservation characterizes her as a free-flowing "artiste" that pursues her desires without regarding the impact it might have on others. Both of these short stories show how people approach the issue of familial responsibility. An init... ... what we're supposed to get out of this life..." one realizes that she has put her ambitions and desires above her family and paid no heed to her familial responsibility. Abraham Lincoln once said, "You cannot escape the responsibility of tomorrow by evading it today" (www.quotationspage.com). Ironically, one actually can. The narrator in "Sonny's Blues" chose to care for Sonny and accept his responsibility as an older brother. On the other hand, Eileen in "Fever" chose a different path by leaving her family and pursuing her own ambitions. Conclusively, one realizes that despite all the responsibilities a person has, the element of choice determines what happens. Works Cited Carver, Raymond. "Fever" The Harper Anthology of Fiction: Ed. Sylvan Barnet. New York: HarperCollins, 1991. Baldwin, James. "Sonny's Blues" in Vintage Baldwin. New York: Vintage, 2004.

The European Union and a Divided Cyprus Essay -- Politics Turkey Greec

The Implications for the European Union of Cyprus being divided between Turkey and Greece The island of Cyprus is the third largest in the Mediterranean with the 2002 population around 705,5000. Its main economic activities include banking, craft exports, merchant shipping, and tourism, which accounts for twenty percent of business (europa.eu.int). For almost thirty years it has been split between Turkish-Cypriots and Greek-Cypriots. The ongoing feud between the two groups and the split of the island in 1974 has lead to much political tension in Europe, especially with the European Union expanding its membership and adding, as of now, only half of the island of Cyprus in May 2004. History Cyprus has always been a center of international trade because of its key location in the Mediterranean between Europe and the Middle East. Greeks settled here in the eleventh and twelfth centuries, bringing the Greek language with them. Because of its close proximity to Turkey, Turks also moved to the island (europa.eu.int). In 1960 the island gained independence from British rule (eubusiness.com 11/4/03). The two groups of occupants had a bi-communal structure with each group speaking their own language and holding to their own traditions until 1963 when violence broke out between the two groups. The United Nations sent peacekeeping forces, which are still there to this day. In August of 1974 the Greek Cypriots tried to join Greece and the Turk Cypriots called for forces from Turkey; this act split the island. The capitol of the island, Nicosia, still has a wall splitting the two sides, much like the Berlin wall (europa.eu.int). The two sides are separated by barbed wire, pill boxes, and soldiers carrying guns (The Economis... ....c6wke3w4>. European Stand on the Cyprus Problem. 19 Dec. 2003 <http://www.kypros.org/cyprus_problem/eudocs/intro.html>. ?Loosening Up? Is there still a chance for settlement in Cyprus??The Economist 17-23 May 2003. ?The Magic of Membership: The lure of the EU may yet settle Cyprus.? The Economist 18-24 Jan. 2003. Relationship with Cyprus.16 Dec. 2003 <http://europa.eu/int/comm/enlargement/cyprus/index.htm Turkey makes EU bid a top priority. 8 Dec. 2003. EU Business Ltd. 8 Dec. 2003 http://eubusiness.com/afp/031208173514.w3fxycbr>. Turkish Cypriots vote in elections crucial for EU, Turkey. 14 Dec. 2003. EU Business Ltd. . 16 Dec.2003 <http://eubusiness.com/afp/031214103303.88diym19>. Vassiliou,George. EU Enlargement and Cyprus Political and Economic Implications. 16 Dec. 2003 "What A Waste." The Economist 15-21 Mar. 2003. The European Union and a Divided Cyprus Essay -- Politics Turkey Greec The Implications for the European Union of Cyprus being divided between Turkey and Greece The island of Cyprus is the third largest in the Mediterranean with the 2002 population around 705,5000. Its main economic activities include banking, craft exports, merchant shipping, and tourism, which accounts for twenty percent of business (europa.eu.int). For almost thirty years it has been split between Turkish-Cypriots and Greek-Cypriots. The ongoing feud between the two groups and the split of the island in 1974 has lead to much political tension in Europe, especially with the European Union expanding its membership and adding, as of now, only half of the island of Cyprus in May 2004. History Cyprus has always been a center of international trade because of its key location in the Mediterranean between Europe and the Middle East. Greeks settled here in the eleventh and twelfth centuries, bringing the Greek language with them. Because of its close proximity to Turkey, Turks also moved to the island (europa.eu.int). In 1960 the island gained independence from British rule (eubusiness.com 11/4/03). The two groups of occupants had a bi-communal structure with each group speaking their own language and holding to their own traditions until 1963 when violence broke out between the two groups. The United Nations sent peacekeeping forces, which are still there to this day. In August of 1974 the Greek Cypriots tried to join Greece and the Turk Cypriots called for forces from Turkey; this act split the island. The capitol of the island, Nicosia, still has a wall splitting the two sides, much like the Berlin wall (europa.eu.int). The two sides are separated by barbed wire, pill boxes, and soldiers carrying guns (The Economis... ....c6wke3w4>. European Stand on the Cyprus Problem. 19 Dec. 2003 <http://www.kypros.org/cyprus_problem/eudocs/intro.html>. ?Loosening Up? Is there still a chance for settlement in Cyprus??The Economist 17-23 May 2003. ?The Magic of Membership: The lure of the EU may yet settle Cyprus.? The Economist 18-24 Jan. 2003. Relationship with Cyprus.16 Dec. 2003 <http://europa.eu/int/comm/enlargement/cyprus/index.htm Turkey makes EU bid a top priority. 8 Dec. 2003. EU Business Ltd. 8 Dec. 2003 http://eubusiness.com/afp/031208173514.w3fxycbr>. Turkish Cypriots vote in elections crucial for EU, Turkey. 14 Dec. 2003. EU Business Ltd. . 16 Dec.2003 <http://eubusiness.com/afp/031214103303.88diym19>. Vassiliou,George. EU Enlargement and Cyprus Political and Economic Implications. 16 Dec. 2003 "What A Waste." The Economist 15-21 Mar. 2003.

Analysis of the Movie “Juno” Essay

Sixteen year-old Juno MacGuff is the type of girl that beats to her own drummer, and doesn’t really care what others may think of her. She learns that she’s pregnant from a one-time sexual encounter with her best friend, Paulie Bleeker. Juno and Paulie like each other, but don’t consider themselves to be exclusive boyfriend/girlfriend let alone be ready to be a family complete with child. Although she would rather not be pregnant, Juno is fairly pragmatic about her situation. Paulie really leaves all the decisions about the baby to Juno. Initially, she decides that she will have an abortion, but that’s something that she ultimately cannot go through with. So she decides to have the baby and give it up for adoption. But first she has to tell her father, Mac, and stepmother, Bren, that she is pregnant. Although they would have preferred if Juno was on hard drugs or expelled from school, Mac and Bren too are pragmatic about Juno’s situation. The next step is to find prospective parents for the yet unborn child. In the Penny saver ad section, Juno finds Mark and Vanessa Loring, a yuppie couple living in the suburbs. Juno likes the Lorings, and in some respects has found who looks to be a kindred spirit in Mark, with whom she shares a love of grunge music and horror films. Vanessa is a little more uptight and is the one in the relationship seemingly most eager to have a baby. On her own choosing, Juno enters into a closed rather than open adoption contract with the Lorings. During the second and third trimesters of Juno’s pregnancy which she treats with care but detachment, Juno’s relationships with her family, with Paulie, and with the Lorings develop. She gives the baby to Venessa, when she gives birth. At the end, Juno and Bleeker get together and they realized their feeling to each other. After summarizing the movie, I want to analyze it. The 2007 film release of Juno offers certain challenges to past conceptualizations of girlhood, yet the representation of female sexuality as tied to traditional notions of ‘‘femininity’’ remains substantially unchanged. Juno represents a cultural artifact of changing ideologies of girlhood, yet it also functions as an example of the pervasive ambivalence towards the sexual subjectivity of girls. The representation of girls as sexless is challenged. Rather than a stereotypical depiction of the female body as sexual object, sexual desire is visibly expressed and acted upon by the girl character. Throughout the film, Juno is shown as agentive in the decisions she makes about her body, sexual desire, and modes of self-expression; her classification as a girl who identifies as a ‘‘freak,’’ cares little about what other people think of her, and dresses in grunge style clothing connote an independent self-confidence that is apparent in all of her intimate relationships. Although Juno has received praise for its originality, the story is most notable as a surprisingly familiar cultural fairy-tale. Juno’s character is understandable as a metaphor for conditions of female sexuality that continue to limit girls’ full expressions of sexual desire. Like the character of Juno, girls today are caught between increased expectations of agency on the one hand and continuing restrictions of their sexual expressions of desire on the other. In conceptualizing Juno’s agency it is important to recognize the material and social ways in which Juno’s agentive ‘‘choice’’ is constrained. Juno is not a free agent; her actions and her agency operate in connection to material and social structures influencing her daily livelihood. The central paradox within Juno is that it celebrates agency for girls while simultaneously linking that agency to their physical desirability and role as potential reproducers.