Tuesday, January 28, 2020

Mobile Operating Systems Essay Example for Free

Mobile Operating Systems Essay The purpose of this research paper is to provide a basic overview of what a mobile operating system is and the different options available to choose from. Many issues arise when determining which mobile OS is the best for each user, such as security issues, availability of apps, compatibility with other hardware, etc. These are all fundamental aspects to consider when choosing what mobile OS someone would want to invest in when choosing their smartphone of choice. The most popular mobile OS’s are developed specifically for smartphones, while other feature-rich phones use stripped down mobile version of an OS that doesn’t provide as many features and capabilities as more advanced mobile operating systems. These higher end mobile operating systems that we will be focusing on are iOS, Android, Windows Phone, Blackberry, and webOS. While there does exist a greater variety of mobile operating systems, the following operating systems are the main OS’s that exist in the United States and around the world. What is a mobile operating system? How do you know which mobile OS is the best one to fit the specific needs of a user or business? Those questions will hopefully be answered by analyzing the mobile OS industry and what each mobile OS has to offer in terms of features, capabilities, and the availability of services within the OS. The Smartphone Market Today Over the last few years, companies have taken the initiative to make mobility a strong focus among modern day uses. And smartphones have become a prime target to dry and develop for to achieve top market share over the competition. Mobile operating systems is an industry that is in its growth cycle, making it more and more enticing for companies to enter the market. There are a couple manufacturer-built operating systems, which is Apple’s iOS operating system, RIM’s Blackberry OS, and HP’s webOS. Third party propriety operating systems consist of Microsoft’s Windows Phone 7, and a few open-sourced operating systems are Google’s Android OS, etc. (Haroon, 2011) The Importance of Mobile Operating Systems In America, the importance and significance of what mobile operating system you are using has become more and more of a topic of discussion. Many tech sites and blog sites are comparing the top mobile OS and providing a side by side comparison to determine which the best one is. But the bottom line is, each mobile OS provides great features and has been polished and developed over many versions throughout the years that each one ends up being a good OS. It all ends up to what the user want, and what specific needs the user requires that is met by the right mobile OS. Around the globe, â€Å"IDC say 157. 8 million smartphones sold worldwide in Q4 2011, bringing the total for the year to 491. 4 million units. (Haroon, 2011) The first Apple iOS version was released with the iPhone in 2007. The OS’s intuitive and easy to use ability has given the OS the competitive advantage and its features. The first iteration of iOS lacked many features that other smartphone operating systems had but Apple quickly began to develop more and more features that customers requested, like copy paste, tethering, etc. Blackberry is developed by RIM and has been a tremendous success throughout the business world, and became the choice of smartphone when it was first released. Although it had a lot of success initially, it began to decline with the increase of competition of Android and iOS. HP webOS was HP’s attempt to get into the mobile industry, when Palm first initially built webOS. It did not catch on among consumers and never gained enough market share to be competitive. Android is Google’s take on how mobile operating systems should be; open and user customizable. It was developed in 2005 and saw a huge growth and has quickly become the mobile OS of choice amongst many across the world. iOS by Apple The iOS mobile OS, formerly known as iPhone OS, was unveiled on January 9, 2007 at the Macworld Conference Expo. It was then later released to the public with the release of the first iPhone later that June. The iPhone was one of the first smartphones that revolutionized the smartphone industry and set a new standard to how smartphones should be today and the vision for the future. iOS quickly became so popular that Apple began to use the iOS to operate other devices such as the iPod touch, iPad 1 + 2, and the Apple TV. Shortly after the release of the iPhone, Apple then announced that a Software Development Kit (SDK) was under development and would be in the hands of developers soon. This led to an influx of developers rushing to the mobile OS to find new and intuitive ways that users can interact with their phone through third party applications. The AppStore was a success when released and apps were being developed at an extraordinary pace for the iPhone. To develop and make apps for iOS, you must have a keen understanding to develop using Xcode and objective-C. (Since the release of Xcode 3. , Xcode is the development environment for the iOS SDK. iPhone applications, like iOS and Mac OS X, are written in Objective-C. † (O’Dell, 2012) iOS is essentially a home screen with app icons with limited customization options for the user, but this is what made the iPhone so popular. It was easy to use and intuitive. It was easy for a new person entering the smartphone market to pick up the iPhone and learn how to use it within a matter of a few minutes. Although it doesn’t provide the heavy customizing options like Android, it stands up fairly well against the competition and the sales of the iPhone, iPod, and iPad prove that. Android by Google Android, Inc. was initially founded in Palo Alto, California in 2003 by Andy Rubin. Android, Inc. was then later acquired by Google in 2005 and became a wholly owned subsidiary of Google. With the support and funding of Google, Android quickly became a mobile OS force to be reckoned with. Android is a mobile OS that is Linux-based for smartphones and tablets. â€Å"Android has a large community of developers writing applications (apps) that extend the functionality of the devices. Developers write primarily in a customized version of Java. Apps can be downloaded from third-party sites or through online stores such as Android Market, the app store run by Google. † Google had one thing in mind when it came to Android, and that was to compete head to head against Apple’s iOS. Since the introduction of Android, many updates have been released adding new features and capabilities that kept it being on par with the iPhone, and sometimes even exceeding in areas that iOS lacked, such as multi-tasking and customization options. One of the primary reasons Android became so successful was due to its open source environment. Manufacturers from all over the world began to develop smartphones integrating the Android OS while also developing a customized version of their own take on Android on top of it. HTC, Samsung, and Motorola are a few of many that are known for providing customized versions of Android that make it a more customizable phone experience for users. (Newman, 2012) While Android has seen an extraordinary growth and positive feedback from consumers in recent years, along with the OS comes its downfalls and negatives. One aspect that has always plagued Android from the beginning and has only gotten worse is this idea of fragmentation. Google releases a handful of updates throughout the year, and due to the openness of Android, hardware manufacturers have always been given the freedom to customize Android in their own way making their devices differentiate from the competition. This has only caused these updates that Google releases during the year to not be readily available once the update is pushed out. Consumers are finding themselves craving for the latest Android update only to be waiting for months and months after it is released. Google seems to be listening and plans to reduce fragmentation across its operating system starting with the release of Ice Cream Sandwich (Android 4. 0). Google is making it mandatory that any smartphone or tablet that has the Android Market installed will have to by default make the new â€Å"Holo† theme that ICS introduced. This is a step in the right direction for Android and the result of this change will hopefully be speedier delivery of future Android updates. (Purewal, 2012) Google has had tremendous success no doubt with its Android mobile operating system. Following the steps of the OS version dubbed â€Å"gingerbread†, Ice Scream Sandwich followed suit implementing new features and user interface changes that make Android more modern and competitive against the iPhone. But Google is already taking its next step in the next version of Android. Android 5. 0, which will be dubbed â€Å"Jelly Bean†, is the next version Google plans to release following the Ice Cream Sandwich release. This version of the mobile OS will implement better tablet handling for the new features and UI changes that were introduced in Ice Scream Sandwich. Even though Ice Cream Sandwich just came out of its wrapper, the upcoming release of Windows 8 has supposedly inspired Google to speed up its release schedule. Android 5. 0 is rumored to have Chrome integration; Also in DigiTimes report were hints that Android 5. 0 Jelly Bean will come in two flavors: Google and Microsoft. The article said that brand vendors can either choose to adopt only Android 5. 0 or add Android 5. 0 to Windows 8 devices with the ability to switch between the two OSes without the need to shut down the computer. (Slattery, 2012) With these rumors surfacing up, it’s looking like a bright future for Android and the types of integration Google has planned for the OS among other devices. If the rumors come out to be true, Apple may have something to be worried about. Blackberry by RIM (Research In Motion) In the business world, RIM was a company that everyone knew about. Businesses from all over the world knew that if people were to have a smartphone in a business, the best choice would be a blackberry. Although RIM has lost its market share it once had, it will always be remembered as one of the best mobile OS in for a business. Blackberry is a propriety operating system developed by Research In Motion which debuted in January 1999 with version 1. 0 for the Pager Blackberry 580. Throughout the years, RIM began to continue adding new features implementing input devices such as track wheel, track ball, and most recently, the track pad and touchscreen. iOS and Android began competing for the smartphone market releasing updates for their mobile OS that in ways surpassed the capabilities and features of the once king Blackberry OS. (Kerr, 2012) In 2011, RIM released Blackberry OS 7. version which was long rumored to implement features found within other popular mobile OS. But something always plagued the Blackberry OS. Apps did not catch on within the Blackberry atmosphere as it did with the iPhone. Developers did not find it easy to develop for the OS and thought that RIM did not have the hardware support needed to have such high quality apps. RIM began finding itself lagging behind the competition and to this day are still trying to find ways to climb back up the ladder they once were. Their recent attempts with OS 7. 0 are to tie in user interface concepts found within iOS, Android, and Windows Phone. Blackberry has always been an OS to differentiate itself from the competition, but this shift seems like the wrong direction for Blackberry. Instead of trying to nibble bits and pieces of other mobile OS’s, RIM needs to find new and innovative ways that it can stand out from its competition. Windows Phone 7 by Microsoft When people from all over the world speak about operating systems, Microsoft is the giant that comes to mind within the PC industry. Microsoft is a company that revolutionized the way individuals interact with computers and the capabilities available today. But Microsoft was once the giant for the mobile OS market as it was for the PC market. Windows Mobile was developed by Microsoft and it was based off of the Windows CE kernel. It supported applications that were developed by third party developers with no imposed restrictions by Microsoft. This allowed developer to build software that the Windows platform supported while also having the opportunity to profit from the software they made available. One of the most common features within Windows Mobile was the ability to multitask and also the ability to navigate a file system that was somewhat similar to that of Windows 9x/NT. The success Microsoft once had in the smartphone market soon came to an end. With the introduction of the iPhone by Apple, every competitor saw an uphill battle. Apple grabbed many developers in order to make the mobile OS a huge success like it is today. iOS introduced new features and rich native apps that were not found in any other mobile OS. In short, Windows Mobile looked very outdated compared to iOS. The success of iOS began to dethrone Microsoft from the top spot it once had, finding itself struggling to keep up with the competition. Microsoft released many software versions of Windows Mobile throughout the years; Windows Mobile 5, 6, 6. 1, 6. 5. But each software release did not have the impact Microsoft desired it to have. Microsoft knew it had to do something, and fast. So they introduced Windows Phone 7. Windows Phone 7 is the successor of the Windows Mobile operating system. It is developed by Microsoft and was launched in the second half of 2010 and early 2011 in Asia. This mobile OS was a complete redesign to what Microsoft was doing in all of its previous years with Windows Mobile. They adapted up to date technology and development tools that were relevant in today’s modern world, such as Silverlight. Microsoft had a whole new attitude with Windows Phone 7, and their mission is to see their competitors catch up to them. Microsoft offers a new user interface with its design language, Metro, integrates the operating system with third party and other Microsoft services, and controls the hardware on which it runs. One of the newest revisions of a mobile operating system has been Microsoft’s latest attempt of Windows on smartphone. Windows Mobile was an extreme failure that simply could not catch on as much as they tried. The operating system was buggy and not very user friendly for the usual smartphone customer. Windows Phone 7 is Microsoft’s latest attempt to try and turn around the future of Windows on mobile devices. Fackler states ten reasons why he believes it has an edge over Google’s Android operating system. The first being it’s user stream-lined user interface. â€Å"With WP7, you know what kind of interface you’re going to be working with, regardless of the handset manufacturer. † Secondly, it has an easier to user interface. WP7’s â€Å"tile† system is simply easier to organize and find the things you need to throughout the day. † Thirdly, Windows Phone 7 has a less amount of apps compared to Android that are crap. â€Å"WP7’s â€Å"tile† system is simply easier to organize and find the things you need to throughout the day. † The other reasons are, Microsoft live integration, Microsoft Mobile Office integration, less lawsuits compared to Android, stability, Zune integration, snappier keyboard, and lastly, no ad-ware. All of these reasons contribute to why Fackler states Windows Phone 7 has the competitive advantage over Android. Not everyone is clearly a fan of Android, and the important thing to always remember, is that there are other options available depending on the user and how they would prefer their mobile operating system experience to be. (Fackler, 2012) WebOS by HP There are a few varieties of mobile operating systems that exist today. iOS, Android, Blackberry, and Windows Phone 7 are proving to be the more dominant mobile OS within the world. But there was an operating system that was created in the days of Palm that saw a blurry vision. Palm created webOS to compete against the iOS which is developed by Apple. WebOS was one of the first mobile operating systems from an intuitive standpoint to give iOS a run for its money. It introduced a new way for multitasking on smartphones and implemented a great strategy to do so. It was a first of its kind really on any mobile operating system. WebOS also had a feature called Synergy. What Synergy did was pull information from other networks, and integrated that information seamlessly within the OS. This was an operating system that without the necessary support it needed, later began to suffer and fell into the hands of HP. HP purchased Palm for $1. billion and the future of webOS remained a mystery. HP later confirmed that it will stop producing webOS hardware products which meant no more tablets, smartphones, etc. But that does not mark the fate of webOS. HP announced that webOS will live on as an open source platform. â€Å"HP will make the underlying code of webOS available under an open source license. Developers, partners, HP engineers and other hardware manufacturers can deliver ongoing enhancements and new versions into the marketplace. † With the OS now being open sourced, will webOS finally get the hardware it deserves? This can only increase the amount of options we have available in the mobile operating systems industry. In recent months, Hewlett Packard made the decision to make the once popular webOS mobile operating system open-source. This means that developers and hardware manufacturers will have the opportunity to manipulate the OS in ways that were limited before. But some say that the problem was never in the fact that webOS was closed source; it was webOS and its initial development from the beginning that determined the failure of the mobile OS. WebOS relied on WebKit, which is an open-source software engine used by browsers to display Web pages. Mr. Mercer said that this was a mistake because it prevented the applications to run as fast enough to be on par compared to the iPhone. â€Å"WebOS app development team said the core issue with WebOS was actually Palm’s inability to turn it into a platform that could capture the enthusiasm and loyalty of outside programmers. † WebOS was developed in about nine months, and the company according to this former employee, took some short cuts to get there. Another issue that determined the outlook of webOS was recruitment. Back in 2009, it was hard to find programmers that had a good understanding and grasped the developmental oncepts involving WebKit. Mr. Mercer said that most of the top talent was already snatched up by Apple and Google. The former employees said that Jon Rubenstein, former Palm’s chief executive, because of his hardware background, he did not understand the logistics of creating a powerful new operating system, and he was ultimately responsible for the decision to rely on WebKit. Conclusion of Mobile Operating Systems Clearly, there are many options to choose from when it comes to smartphones today, and what mobile operating system is found underneath the hardware is just as important as the hardware it runs on. OS, Android, Blackberry, Windows Phone, and WebOS are all great platforms and provide different functionalities that cater to the needs of specific individuals. iOS caters more to a consumer friendly and business market, while Android caters more to people who love the option to customize their OS a lot. These mobile OS each offer new ways for you to enjoy your mobile experience, so it’s important that you realize which would be best for your individual or business need.

Monday, January 20, 2020

Essay --

Emerging Technology and Graphic Design Research Paper Waianae High School Team Members: Shayna Costa Daisy Monderen Advisor: Michael O’connor Principal: Disa Hauge 85251 Farrington Highway Waianae, Hi 96792 1 Table of Contents Title Page†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1 Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦.. 2 Communicating Technology and the Targeting Groups†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 Emerging Technology Improving the reach of Graphic Design†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦.. 4 Reaching Target Groups Through Media†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦. 5 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦6 2 Executive Summary The ambition that our research essay reaches is based on the emerging communication technology, and how graphic design is exceedingly reaching targeted groups through mobile media. The massive developing technology that has been brought up today increasingly develops and helps businesses expand their companies and careers. Social media is the most essential way to promote anything you want at anytime and anywhere, this is also the most common practice of how graphic designers implicitly publicise their business. By the mass mobile access of social media and advancing technology like cell phones, tablets and laptops is how graphic designers are able to create tenacious designs and share them throughout the global communication network. By sharing their designs throughout globe, it will serve as advertisement and recognition for the company and the designer. The designer can also evaluate most appreciated designs and receive feedback from viewers on to what designs work and what designs don’t for each targeted group. Through the increasing users of technology can graphic designers benefit, to showcase the company, themselves and their potential... ...dienc eWhenDesigningAGraphic Elle Smith (2014), â€Å"The Importance of Graphic Design in Social Media† http://smallbusiness.chron.com/importancegraphicdesignsocialmedia38942. html Justice Mitchell (2013), â€Å"Why Graphic Design is Still Important in Social Media† http://justicemitchell.com/justicemitchell/ 2013/1/7/whygraphicdesignisstillimportantinsocialmedia .html Statistic Brain (Dec. 2014) â€Å"Social Networking Statistics† http://www.statisticbrain.com/socialnetworkingstatistics/ U.S Bureau of Labor statistics (2014), â€Å"What Graphic Designers Do† http://www.bls.gov/ooh/artsanddesign/ graphicdesigners. htm Veerle Pieters (2014), â€Å"Feelancing Advice† https://www.graphicdesignblender.com/freelancingadvicefromsuccessfuldesigners 7 Web Designer Depot. (2011, December 27). Designing for your target audience. http://www.webdesignerdepot.com/2011/12/designingforyourtargetaudience/ 8

Sunday, January 12, 2020

Gender Stereotypes Essay

Simply put, gender stereotypes are generalizations about the roles of each gender. Gender roles are generally neither positive nor negative; they are simply inaccurate generalizations of the male and female attributes. Since each person has individual desires, thoughts, and feelings, regardless of their gender, these stereotypes are incredibly simplistic and do not at all describe the attributes of every person of each gender. While most people realize that stereotypes are untrue, many still make assumptions based on gender. There are many stereotypes we may all be guilty of, such as assuming that all women want to marry and have children, or that all men love sports. The following is a list of some of the most common gender stereotypes as they pertain to either men or women. Remember that these are stereotypes because they claim to apply to all men or women. Female Gender Stereotypes Gender stereotypes begin the second a baby’s gender is found out. As soon as we find out it’s a girl, we immediately begin decorating a pink nursery filled with soft dà ©cor and butterflies and flowers. We assume that our daughter will be very â€Å"girly† and fill her closet with frilly dresses and her toy box with tea sets and dolls. What this is essentially doing, even though many parents don’t realize it, is setting our child up to be the â€Å"perfect lady,† and teaching her how to be the stereotypical woman. We are teaching her that girls are supposed to wear dresses, serve food, and take care of babies; the biggest and most common stereotype put on women. Have you ever watched a little girl playing house? Even as young as five or six, she is well aware that she is supposed to stay home with the baby while the husband goes to work, and she has dinner ready when he gets home. Here is another stereotype; women stay at home while men go to work. While there are a million gender stereotypes about females, these are definitely the biggest, and the most debated by feminists of today. Some other stereotypes include: Women are supposed to have â€Å"clean jobs† such as secretaries, teachers, and  librarians Women are nurses, not doctors Women are not as strong as men Women are supposed to make less money than men The best women are stay at home moms Women don’t need to go to college Women don’t play sports Women are not politicians Women are quieter than men and not meant to speak out Women are supposed to be submissive and do as they are told Women are supposed to cook and do housework Women are responsible for raising children Women do not have technical skills and are not good at â€Å"hands on† projects such as car repairs Women are meant to be the damsel in distress; never the hero Women are supposed to look pretty and be looked at Women love to sing and dance Women do not play video games Women are flirts Women are never in charge Male Gender Stereotypes Stereotyping is no different when it’s found out that a boy is on the way. The nursery is decked out in blue, his closet is filled with tiny jeans, polo shirts, and boots, and the theme is usually something like jungle animals or dinosaurs; something tough. Boys’ toys consist of trucks, dinosaurs, action figures, and video games. From the beginning boys are taught to be tough, to be protective, and to defend themselves. Boys are taught that daddy’s go to work and mommy’s stay at home; from their point of view, boys have fun and girls do all the work. Are you surprised to hear that most parents admit that they do not teach their sons how to do chores such as washing dishes or folding laundry? Instead, they teach them to take out the trash and mow the lawn; from the get-go boys are made to think that certain household chores are â€Å"women’s work.† This is a major stereotype, but the majority of American households  today would prove this to be true. Men are supposed to do the dirty jobs and anything that requires muscle, they are also supposed to go to work and provide for the family. Little boys see this and the stereotype continues. Other gender stereotypes that inaccurately try to describe all men are: All men enjoy working on cars Men are not nurses, they are doctors Men do â€Å"dirty jobs† such as construction and mechanics; they are not secretaries, teachers, or cosmetologists Men do not do housework and they are not responsible for taking care of children Men play video games Men play sports Men enjoy outdoor activities such as camping, fishing, and hiking Men are in charge; they are always at the top As husbands, men tell their wives what to do Men are lazy and/or messy Men are good at math It is always men who work in science, engineering, and other technical fields Men do not cook, sew, or do crafts Can you see how many of these actually are true of many men or women that you know? They may even be true for you personally, but they do not apply to every single man or woman alive. That is what makes them stereotypes; the fact that these things are considered, â€Å"the norm† and expected of every male or female. Each person is an individual and it is perfectly normal for a woman to run her own business while a man stays home with the kids. On the other hand it is also perfectly acceptable for a man to be a nurse or hate sports, or enjoy cooking. Men and women are individuals; they are more than just male or female. Our gender is only part of who we are; it does not define us as people.

Saturday, January 4, 2020

Acc260 Solving Ethical Dilemmas in the Accounting Profession - Free Essay Example

Sample details Pages: 4 Words: 1061 Downloads: 7 Date added: 2017/09/20 Category Ethics Essay Type Argumentative essay Did you like this example? Final Project: Solving Ethical Dilemmas in the Accounting Profession Laurie Searing ACC/260 July 25, 2010 Hope Piggee Solving Ethical Dilemmas in the Accounting Profession This dilemma in this ethical case is whether or not Daniel Potter (Dan), staff accountant for Baker Greenleaf accounting firm, should report unethical changes his immediate supervisor, Oliver Freeman, made to an audit report. The problem is that a large piece of real estate was valued on the balance sheet at $2 million. Dan had estimated the property at $100,000. Dan based his value estimate on the condition, location, and how long the property had been vacant. He approached the managers of the subsidiary with a proposal to write down the value of the property by $1,900,000. The managers refused to the write down and commented that currently there was a prospective tenant for the parcel (Brooks, 2007). The American Institute of Certified Public Accountants (AICPA) has materiality regulations. Those regul ations say that if there is a difference of opinion between the client and the auditor that affects the net income by more than 3%, then that difference is material and must be disclosed in the Certified Public Accountants (CPA) opinion. This specific client is a subsidiary of a larger company. The material difference to the subsidiary is a 7% impact to the net income, although the impact to the parent company’s consolidated net income is only 1%. Dan turned in the report with the subject to opinion designation because his client is the subsidiary and the material difference was more than the 3% allowed by AICPA regulations. He took his concerns to Oliver Freeman and was told to remove the subject to opinion designation as well as the pages relating to his estimated value of the piece of property. He was also told to issue a clean opinion and state that the real estate values are correct. Dan stuck to his fiduciary duties of integrity, honesty, and legality by submittin g the report with the subject to opinion designation for the property. Oliver consequently replaced Dan’s opinion with a clean opinion. He also gave a negative review of Dan’s performance that would void Dan the opportunity of an early promotion (Brooks, 2007). This case has four primary stakeholders. Daniel Potter, the auditor, is interested in a long term career with Baker Greenleaf and upholding strict ethical values. Oliver Freeman, Dan’s immediate supervisor, wants to keep his prominent position in the company and secure the client account wholly for Baker Greenleaf. Currently the accountant is shared with another firm. The third stakeholder is the subsidiary’s managers. They are aware of the misstatement on the value of the property in question, but they still want a clean opinion in the audit. Baker Greenleaf is the last stakeholder. They are interested in obtaining the client account for themselves as well as maintaining an exemplary reputatio n they have earned over the years (Brooks, 2007). Dan realizes his name is on a clean opinion for that audit and is not comfortable with the actions that have been taken by Oliver Freeman. He should start with speaking to someone in-house about his concerns. His choices are someone in personnel, or his partner counselor. While he is uneasy about either of these options, he must choose one because Baker Greenleaf does not have an independent review board within their company as some other companies do. If his concerns are not dealt with appropriately in-house he will have to report the matter to the governing bodies of the accounting profession. He must take action because the changes made in his name go against the codes of professional conduct and ethics that he values (Brooks, 2007) The philosophical approaches used in this decision were a combination of deontology and virtue ethics. According to Brooks, (2007), â€Å"Kant would argue that lying would not be a good rule bec ause others following the same rule would lie to you an eventuality you would not want† (chap. 5, p. 331). Additionally, deontological reasoning teaches that we are to use principles, moral standards, and rules as well as respecting the duties and obligations when making ethical decisions. Brooks (2007) states, â€Å"virtue ethicists are concerned with the motivating aspect of moral character demonstrated by decision makers† (chap. 5, pg. 332). Both of these approaches lead decision makers to â€Å"enlightened self interest† instead of self-serving fulfillment. These are traits that Dan feels very strongly about, apparently Oliver does not. Dan could easily let the matter go and work on rebuilding his reputation with the company after the negative review from Oliver and the matter would be over. What if someone were to buy that piece of property and discover it was only worth $100,000 when the audit eport clearly states that the property was worth $2 million? Dan could be blamed for the misstatement and could be held liable by the buyer and the professional communities to which he belongs. If he does say something about the conduct of Oliver he could lose his job as well as his reputation in his professional career. The impact of his decision on the stakeholders involved is hard to determine. Baker Greenleaf would, hopefully, investigate the matter and could find background information to back up Dan’s accusations, or they already know and will sweep it under the rug. It is also possible that Dan and/or Oliver could lose their jobs. The repercussions to the management of the subsidiary could range from loss of jobs to disciplinary actions by the senior officers of the consolidated company. Baker Greenleaf is one of the top eight accounting firms. They have worked hard for their reputation. If this account was solely the responsibility of Baker Greenleaf and these types of issues arose again, which could prove to be dangerous t o the company. That is an outcome no one would want. The facts of the case are simple: Dan wrote one report with a subject to opinion designation and Oliver replaced some of the pages with a clean opinion that he wanted in the report. Dan must report this action to someone higher in the company than Oliver is. If that does not work, then he must report the situation to the AICPA because of the violations of the codes of conduct on Oliver’s part. References Brooks, L. J. (2007). Business professional ethics for directors, executives, accountants (4th ed. ). Mason, OH: Thomson Southwestern. 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