Tuesday, December 31, 2019
Identifying and Dating Old Cabinet Card Photographs
Cabinet cards, popular in the late 1800s, are easy to recognize because they are mounted on cardstock, often with an imprint of the photographer and location just below the photo. There are similiar card-type photographs, such as the smallerà carte-de-visitsà which was introduced in the 1850s, but if your old photo is about 4x6 in size then chances are it is a cabinet card. A style of photograph firstà introduced in 1863 by Windsor Bridge in London, the cabinet card is a photographic print mounted on card stock. The Cabinet card got its name from its suitability for display in parlors -- especially in cabinets -- and was a popular medium for family portraits. Description:A traditional cabinet card consists of a 4 X 5 1/2 photo mounted on 4 1/4 x 6 1/2 card stock. This allows for an extra 1/2 to 1 of space at the bottom of the cabinet card where the name of the photographer or studio was typcially printed. The cabinet card is similar to the smaller carte-de-visite which was introduced in the 1850s. Time Period: First Appeared: 1863 in London; 1866 in America Peak Popularity: 1870-1895 Last Use: Cabinet cards are rarely found dating after 1906, although cabinet cards continued to be produced into the early 1920s. Dating a Cabinet Card:Details of a cabinet card, from the type of card stock to whether it had right-angled or rounded corners, can often help to determine the date of the photograph to within five years. It is important to note, however, that these dating methods arent always accurate. The photographer may have been using up old card stock, or the cabinet card may have been a re-printed copy made many years after the original photo was taken.à Card Stock 1866-1880 Square, lightweight mount1880-1890 Square, heavy weight card stock1890s Scalloped edges Card Colors 1866-1880 Thin, light weight card stock in white, off white or light cream. White and light colors were used in later years, but generally on heavier card stock.1880-1890 Different colors for face and back of mounts1882-1888 Matte-finish front, with a creamy-yellow, glossy back. Borders 1866-1880 Red or gold rules, single and double lines1884-1885 Wide gold borders1885-1892 Gold beveled edges1889-1896 Rounded corner rule of single line1890s on... Embossed borders and/or lettering Lettering 1866-1879 Photographer name and address often printed small and neatly just below the image, and/or studio name printed small on back.1880s on... Large, ornate text for photographer name and address, especially in cursive style. Studio name often takes up the entire back of the card.Late 1880s-90s Gold text on black card stock1890s on... Embossed studio name or other embossed designs Other Types of Card Mounted Photographs: Cartes-de-visite 2 1/2 X 4 1850s - 1900sBoudoir 5 1/2 X 8 1/2 1880sImperial Mount 7 X 10 1890sCigarette Card 2 3/4 X 2 3/4 1885-95, 1909-17Stereograph 3 1/2 X 7 to 5 X 7
Monday, December 23, 2019
Social Disorganization Theory By Shaw And Mckay - 1058 Words
Social disorganization theory was established by Shaw and Mckay (1942) in their famous work ââ¬Å"Juvenile Delinquency and Urban Areasâ⬠. The main argument of the social disorganization theory is that, the place where people live will influence the individualââ¬â¢s behavior, and this may lead them to crimes. More precisely, certain characteristics of the neighborhood/community will strengthen or weaken the informal social control within the community, and this has mediating effect on crimes. In 1925, Park et al. published a study of the city of Chicago, focused on its industrialization and urbanization. They found out that the industrialization changed labor, economics and adolescence of the youngers. The immigration who came to the city wereâ⬠¦show more contentâ⬠¦Hence, as they argued, delinquency was not constitutional, but was to be correlated with the particular ecological environment in which it occurs. Therefore, it was highly possible that the ethnic diversity interferes with communication among individuals from different ethnic backgrounds because of their different culture and customs, as well as the lack of shared experiences. This would possibly lead to the fear, mistrust, even conflict within the community, and therefore, increased the crime/delinquency rates. They also advocated the influence and determination of the criminal subculture by saying that this problematic subculture would promote the delinquency and worsen the situation. However, this generation of social disorganization theory did not define what ââ¬Å"social disorganizationâ⬠was, which was nearly unacceptable. Moreover, they only used official data of delinquency in their research, which had obvious middleclass bias, and overlooked social stratification. Besides these, this generation of social disorganization theory could not explain why many people in the Zone II did not commit crime and only a small fraction of whom committed most of the crimes, aka ââ¬Å"good boy in the bad neighborhoodâ⬠problem. Kornhauser (1978) criticized this social disorganization theory and indicated that the cultural transmission was problematic. If the crime could be cultured, then it could be organized, it could promote itself,Show MoreRelatedSocial Disorganization Theory By Clifford Shaw And Henry D. Mckay1056 Words à |à 5 PagesSocial Disorganization Social disorganization theory explains the ecological difference in levels of crime, simply based on cultural and structural factors that influence the social order in a given community. Social disorganization is triggered by poverty, social stability, ethnic heterogeneity, and a few key elements. Although Clifford Shaw and Henry D. McKay (1942), were known for social disorganization theory, in 1947 Edwin Sutherland introduced the notion of a ecological differences in crimeRead MoreEssay about Social Disorginization theory 1296 Words à |à 6 PagesShaw and McKay (1942) focused their research on the rapidly expanding city of Chicago Illinois in the early 1900ââ¬â¢s. Cullen and Agnew (2011) stated that the population of Chicago expanded from 1 million people in 1890 to double that size within 20 years. According to Cullen and Agnew (2011) it was in this era of rapid expansion that researches begin to think differently about crime. Cullen and Agnew (2011) stated that the researche rs began to think that the understanding of crime may not be foundRead MoreJuvenile Delinquency And Urban Areas1557 Words à |à 7 PagesIn 1942, Clifford Shaw and Henry D. McKay produced Juvenile Delinquency and Urban Areas, which aimed to explain crime in urban communities using social disorganization theory. Elliot and Merrill (1934) define social disorganization as ââ¬Å"a breakdown in the equilibrium of forces, a decay in the social structure, so that old habits and forms of social control no longer function effectivelyâ⬠(p.20). Using this definition and the ecological approach, Shaw and McKay argue that low economic status, ethnicRead MoreThe Social Of Crime And Criminal Behavior882 Words à |à 4 Pagesthroughout the last two centuries. Many theories, such as the social disintegration theory, have been hypothesized to explain the effects of certain neighborhoods on crime. In addition, other theories have been presented, such as the collective efficacy theory, whic h serve to explain the reasons for reduced crime in other neighborhoods while presenting possible solutions to solve the problem of crime in society. This paper will explore these two theories and how they not only help explain but alsoRead MoreThe Sociological Examination Of Crime862 Words à |à 4 Pagescoming up with multiple social theories. Gavin states that psychologist suggest that those who commit crimes have ââ¬Å"individual differencesâ⬠that ââ¬Å"make it more likely than some people to commit crimesâ⬠¦Ã¢â¬ and that these social theories say that these crimes are a result of ââ¬Å"the breakdown in social structuresâ⬠. One of the first social theories that was introduced came about in 1938 by Merton, his theory is known as Strain Theory. Gavin goes on to define Strain Theory as the ââ¬Å"social structures exert pressuresRead MoreSocial Disorganization : How Does It Affect Me And The Community That I Live?758 Words à |à 4 PagesSocial Disorganizati on; what is it? How does it affect me and the community that I live in? For many yearsââ¬â¢ residents in their particular community fought crime the best way they knew how. Some call the police, some protected their clan and yet others simply watch it happen, praying that they are not the next victim. So how do people stop crime when the police are nowhere around? Who can the residents turn to? The answer is simple; they turn to their neighbors. DISCUSSION: Shaw and McKay view forRead MoreThe Effects Of Urbanization, Industrialization, And Immigration On The Chicago Neighborhood Essay1521 Words à |à 7 Pagesdeveloping criminal theories. The top professors of the sociology department studied in France and Germany where there is an emphasis placed on the social influence in human behavior by using official records, such as court and welfare records, as well as individual case histories (Panzarella Vona, 2013). During the early 1900s, researchers from the University of Chicago wanted to explore the effects of urbanization, industrialization, and immigration on patterns of social organization in ChicagoRead MoreThe Theory Of Social Disorganization Theory Essay1369 Words à |à 6 Pagesneighborhood. Although various theories can be used in order to explain the link between poverty and crime, the one that best fits would be social disorganization theory. Social disorganization theory is a theory, which emphasizes environmental impacts of living in neighborhoods that are high in crime and also stresses that this is the reason that criminal activity increases (Tibbetts Hemmens, 2015). The Chicago school theory is otherwise known as the theory of social disorganization as well. Chicago wasRead MoreSocial Disorganization Theory Stemmed from The Polish Peasant in Europe and America by W.I. Thomas and Florian Znaniecki1322 Words à |à 6 PagesMany of the theories and perspectives we have in criminology and sociology today have stemmed from the infamous sociology department, otherwise known as the ââ¬Å"Chicago Schoolâ⬠. Its emphasis on studying people and the natural interactions they have with their surroundings has led to the extensive examination of numerous neighbourhoods within Chicago. Social disorganization theory was one of the many theories that developed from this ecological thinking. It sought to identify the social problems thatRead MoreFactor Affecting the Presence of Crime in Inner Cities of America788 Words à |à 4 Pagessingle theory, it is possible to recognize the characteristics within society that have traditionally been associated with crime. These include poor neighborhoods, weak family structures and high rates of unemployment. However, they cannot be used to explain overarching mechanisms of extremely high rates of American urban crime today. Social structures as well as cultural conditions play strong explanatory roles in describing the causes of crime in American cities. Some prominent social structural
Saturday, December 14, 2019
The Nativistââ¬â¢s Response to Immigration Free Essays
Immigrants have been seeking salvation or just new opportunities in America for hundreds of years. Even Americans originally started off as immigrants. They came to settle in this New World to seek opportunities. We will write a custom essay sample on The Nativistââ¬â¢s Response to Immigration or any similar topic only for you Order Now These types of immigrants were white, strong, leaders and felt they were superior. In the mid nineteenth century, the ââ¬Å"newâ⬠immigrants were also welcomed. According to President Grant, these ââ¬Å"newâ⬠immigrants were the weak, broken, and crippled people who had nowhere else to go. Grant thought these ââ¬Å"newâ⬠immigrants would ruin the tone of the American life into a more vulgarized tone now that these immigrants are filling up the jails and asylums (Document 4). They mostly came from Southern and Eastern parts of Europe and were poor, ignorant, and illiterate. They were needed for working power and employers liked to use them because they were able to give them cheaper wages. Soon there was an economic boom when machines came to replace the workers. Resentment soon arose since job offers were scarce and immigrants received the jobs over the Americans. Certain groups of Americans opposed open immigration. Many of these people did not want new arrived immigrants to have the right to vote until they have lived in the United States for 21 years. These were often referred to as the Nativist groups. These Nativists were the old type of American immigrants who looked down on these new immigrants and wanted to shield America from them. Nativism did speak out against the Chinese immigration on the West Coast. Nativist arguments say that Chinese immigration would create race antagonism throughout the entire public. This means there will be hostility among the races so there would be separation among the country. In 1882, the Chinese Exclusion Act suspended Chinese immigration for ten years and prohibited the naturalization of the Chinese. The Chinese were once a great asset to America. They came over from China and helped build the railroads. After the railroads were finished, the Chinese were supposed to leave. Instead, they stayed in America for good. The Chinese immigrants now wished to assimilate their own culture and ideas with the American ideas. Americans, mostly Nativists, were extremely bothered by this because the Americans did not want the Chinese to bring their alien culture to America (Document 1). Other groups, who resented other races from assimilating, organized classes so the immigrants can learn the American language and way. They said immigrants should become citizens by learning the ââ¬Å"American language. â⬠They thought if the people that come to America and donââ¬â¢t learn the way of the Americans, then this country will soon be just like the old country, the country which they have already left (Document 3). Resentment over immigration still arose within the United States. Many writers began to blame immigrants for problems regularly occurring throughout time. E. A. Ross wrote that immigrants had a strong influence on American politics and government. He said that the simple minded foreigner is the tap-root to the main issue. The tap-root is the source of the problem. Ross said that once that simple minded foreigner unleashes his ideas, the foreigners get a stronger grip on the situation. They soon broaden and entrench their power by intimidation at the polls; they have ballot frauds, saloon influence, and much more. This will all start from one foreigner and will soon increase till the foreigners have a larger vote (Document 7). Other writers like Rev. Josiah Strong blamed certain ââ¬Å"diseasesâ⬠on immigrants. These were not actual diseases but more like problems in the country. He blamed immigrants on the lack of holiness in the Sabbath and how it is now a holiday. He also blames the liquor traffic on the immigrants too (Document 2). Whether the immigrants came to America or not, these problems would still be here. Itââ¬â¢s human instinct to attack a different race or religion when a problem comes about. That is exactly what the Americans were doing to the immigrants. There was always a large amount of immigrants arriving into the United States. The greatest danger of unrestricted immigration is that the immigrants can overrun the master race and they can have more control then the Americans (Document 5). When a lower race mixes with a higher race in sufficient numbers, history proves that the lower race will prevail. If the Americans continue to let unrestricted amounts of immigrants enter the United States, their thoughts and believes would soon alienate the Americans and the Americans would soon become the strangers in their own country (Document 6). Once Americans began accepting that there is no way to completely stop the flow of immigrants into America, they began to find ways to limit the amount arriving. In 1921 the National Origins Act was put into effect. It looked at the immigration record to find a base year. They looked at the year that the fewest immigrants arrived and called that the base year. They used the base year as the quota for immigrant arrival. Illegal immigration continued and the immigration and Naturalization office spent a good deal of time tracking down and deporting illegal immigrants. Finally the immigration Act of 1985 was passed which said that an illegal immigrant who has been in America for at least five years, and who can prove it, can apply for citizenship and become an American citizen. As long as the flow of immigrants is carefully regulated then immigration should be no problem, maybe even beneficiary. How to cite The Nativistââ¬â¢s Response to Immigration, Essay examples
Friday, December 6, 2019
Impact of Material Misstatement on Profitability Study of Tesco PLC
Question: Describe about the Impact of Material Misstatement on Profitability for Study of Tesco PLC? Answer: Introduction The purpose of this study is to evaluate the impact of material misstatement on organizational profitability. In this study, Tesco PLC has been chosen as the case company. The term material misstatement refers to the practice of overstating organizational profitability in financial report. According to ISA (International Standard on Auditing) 315, difference between the facts and forecasted information is known as misstatements or irregularities (Bhattacharjee, Maletta Moreno, 2015). In case of Tesco, the company has overstated the profit by 250 million in 2013-2014 financial statement (Tesco.com 2016). This research will emphasize the specific impacts of material misstatement on profitability of Tesco PLC. This study is important to understand the importance of ISA 315 and its guidelines in order to comply with the same. Background of the Study Concept of Material Misstatement In order to understand the concept of material misstatement, it is important to discuss the concept of materiality. The term materiality refers to the accounting principle in which an organization should disclose financial records in a proper manner. The material misstatement is the difference between the actual data and the published information through the financial report. The reason behind publishing fabricated information is to influence the internal and external stakeholders (Wright, 2016). Moreover, material misstatement may happen due to low advocacy of the management. It is the responsibility of internal accountant to make and publish the financial report. On the other hand, external regulatory body is responsible for cross checking whether the provided information is true or not. Misstating the materials is not only an example of non-compliance to the guideline, but also an unethical practice. Risk of misstating material There are different risk factors are associated with material misstatement. In case of Tesco, the company has misstated the financial documents in order to earn short-term profitability. However, this particular strategy of the company goes negative. Therefore, shareholders of the company were deprived during the return period. It has affected brand image of the company negatively. The company has boosted the profitability by showing increased profitability by 250 million. It has influenced the investors to increase their investment in order to make profit. However, the discloser of material misstatement has affected the share price of the company negatively (Flood, 2016). Material misstatement has wide impact on the internal control of an organization. In this era of competition, companies are implementing efficient strategies in order to attract both internal and external stakeholders. The literature review shows that unethical approaches have been identified in order to influence the stakeholders. However, this particular approach has negative impact on organizational profitability (Xu, 2015). Moreover, not complying with the ISA guideline can cause legal issues, which may hamper the business process of an organization. Impact of Material Misstatement on Profitability The practice of material misstatement has negative impact on business profitability. The purpose of misstating the financial data is to influence the stakeholders to stick to the company for long-term purpose. However, discloser of this kind of practice has negative impact on the stakeholders perception about the company (Bai, 2016). Therefore, it affects long-term business opportunity for the company. Moreover, providing fabricated information through the financial report can influence legal issues due to non-compliance with the legal guidelines. Research Questions Following are the research questions What are the factors that tend an organization to misstate in financial report? What are the processes of material misstatement detection? What are the probable risk factors of material misstatement? Project Deign Data collection method In this study, the aim is to identify the impact of material misstatement on organizational profitability of Tesco. Therefore, the data collection will be done by targeting accounting team and finance manager of the company. There are two kinds of data collection methods such as primary and secondary (Smith, 2015). In primary data collection process, data can be gathered through survey and interview process. On the other hand, in secondary research, data can be collection through observing authentic sources such as journals, press release and website. The process of secondary data collection is time consuming and it would increase the overall research budget (Flick, 2015). On the other hand, primary data collection would help to directly communication with the respective authorities of Tesco PLC. Therefore, primary data collection method will be selected in this study. Sampling technique Sampling helps to select a group of people for conducting the data collection process. In order to gather appropriate data, it is highly important to select the most appropriate population from the targeted company (Hartas 2015). There are two kinds of sampling techniques such as probability and non-probability sampling. Through probability sampling, population can be selected randomly. In this study, probability sampling will be selected in order to select survey respondents from the accounting team (Katz, 2015). On the other hand, non-probability sampling technique will be selected in order to select interview respondents from the finance manager team of Tesco PLC. Sample Selection In this study, 50 employees and 5 managers of Tesco PLC have been selected as the sample. 50 employees will be selected randomly from the accounts team of the company. The managers will be selected in order to conduct the interview session. Through these sample size, it will be possible to conduct both survey and interview session. The reason behind selecting 50 survey respondents is to improve the quality of gathered information in survey session. Targeting large sample is beneficial for the study; however, it will increase time consumption of the overall study. Research Venue The survey session will be conducted online through the company website. The link of survey form will be provided to the accounts team through e-mail. The employees will be responsible for filling out the forms and revert it back to the sender. On the other hand, the interview session will be conducted in office premises. The qualitative session will be a closed-door meeting in the office premises in order to maintain confidentiality of data. Data Analysis Method In this study, data will be analyzed through efficient data analysis tools. There are various types of data analysis methods such as statistical analysis and case study analysis (Clement et al., 2015). In this study, statistical analysis will be selected in order to analyze the survey data. In this process, Microsoft Excel will be used as a tool. Mean, median, mode and standard deviation will be calculated in order to analyze the survey data. On the other hand, the qualitative data will be analyzed through close observation (McNabb, 2015). In this method, key factors of the qualitative data will be highlighted and observed. It would help to answer the research question appropriately in an effective manner. Project Implications The findings of this research would help the global organizations to understand the importance of ISA guidelines. Through this study, the contemporary organizations will be able to understand the analysis process of material misstatement. The findings will provide with a clear understanding about material misstatement. Therefore, the contemporary organizations will be able to understand the impact of material misstatement on organizational profitability. Moreover, the findings will encourage the organizations to maintain ethical business practice in an efficient manner. In this study, the findings will be provided to the accounts team and managers of the organization. The researcher will send soft copy of the findings to the survey participants in order to communicate the result. On the other hand, hard copy documents will be provided to the higher authority of the company. Ethical Approval In order to conduct efficient study, it is highly important to comply with the ethical guideline. In business research, there are different ethical guidelines that help a researcher to obtain accurate research result (McCusker Gunaydin, 2015). In this study, the researcher will comply with data protection act. The data gathered in data collection process should be kept confidential. The researcher is not allowed o disclose the data for commercial purpose. Apart from that, the researcher should not force the respondents to take part in data collection process. However, it is important to increase the response rate in order to improve the quality of research outcome (Bryman Bell, 2015). Therefore, the researcher will encourage the respondents to share their viewpoints in order to increase response rate. Moreover, the ethical guidelines will be followed in order to deal with ethical issues. Timeline (Refer to the appendix) Learning Through the semesters, I have learnt a lot about applied business research. I have found that the most interesting learning about this subject is selecting the research methods. I have learnt that in order to select appropriate methodologies, it is highly important to understand the research topic appropriately. Moreover, I have understood the potential ethical factors that could arise during the research. The challenging part of applied business research is literature review. In this section, it is difficult to investigate information about the topic. It is time consuming and costly as well. Therefore, as a student, it has been difficult for me to conduct a vast literature review about the research issues. In business research, the difficulties occur due to authorization for data collection. The targeted company may not give permission to the researcher for gathering research data. However, in order to conduct the research, it is highly important to communicate with the relevant respondents. Therefore, students may find research difficult and overwhelming. References Bai, G. (2016). The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments.Accounting Horizons,30(2), 225-238 Bhattacharjee, S., Maletta, M. J., Moreno, K. K. (2015). The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments.Accounting Horizons,30(2), 225-238 Bryman, A. Bell, E., (2015).Business research methods. Oxford University Press, USA Clement, S., Schauman, O., Graham, T., Maggioni, F., Evans-Lacko, S., Bezborodovs, N., Morgan, C., Rsch, N., Brown, J.S.L. Thornicroft, G., (2015). What is the impact of mental health-related stigma on help-seeking? A systematic review of quantitative and qualitative studies.Psychological medicine,45(01), pp.11-27 Flick, U., (2015).Introducing research methodology: A beginner's guide to doing a research project. Sage Flood, J. M. (2016). AUà ¢Ã¢â ¬Ã C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.Wiley Practitioner's Guide to GAAS 2015: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations, 91-117 Hartas, D. ed., (2015).Educational research and inquiry: Qualitative and quantitative approaches. Bloomsbury Publishing Katz, J., (2015). A theory of qualitative methodology: The social system of analytic fieldwork.Mthod (e) s: African Review of Social Sciences Methodology,1(1-2), pp.131-146 McCusker, K. Gunaydin, S., (2015). Research using qualitative, quantitative or mixed methods and choice based on the research.Perfusion,30(7), pp.537-542 McNabb, D.E., (2015).Research methods for political science: Quantitative and qualitative methods. Routledge Smith, J.A. ed., (2015).Qualitative psychology: A practical guide to research methods. Sage Tesco | Online Groceries, Homeware, Electricals Clothing. (2016). Tesco.com. Retrieved 5 October 2016, from https://www.tesco.com Wright, W. F. (2016). Client business models, process business risks and the risk of material misstatement of revenue.Accounting, Organizations and Society,48, 43-55 Xu, W. (2015). Research and Analysis of Material Misstatement Risks of Financial Statement
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