Korean Adoptees As Asian Americans - 1799 Words

Transnational Korean Adoptions: Racialization of Korean Adoptees as Asian Americans The practice of Korean transnational adoption has a history of more than fifty years that includes multiple layers that overlap. One history is specific to the end and aftermath of the Korean War and another is the history of racialization of Korean adoptees as Asian Americans, and as a part of an ongoing history of American transracial adoption. This paper will address the history of racialization of Korean adoptees and the way they are viewed as a commodity. In the first section of this paper, I will explain the history behind transnational Korean adoption and in the second part of the paper; I will go into detail of how they were treated as a commodity,†¦show more content†¦The cultural role of the Korean American adoptee was largely established during the 1950s and 1960s as a result of media attention given to this small group of Korean immigrants who arrived in the United States when alm ost all other Asian nationals were barred from legal American immigration. During this time, the U.S. was governed by a strict policy of Asian exclusion that had been in effect in some form since 1882. So, even the trope of the Korean adoptees as â€Å"exceptional† among American peoples of color and among immigrants began with this small group of adoptees, who are now the elders of Korean adoptee communities in the United States and throughout the world. The transnational adoption program that began between the United States and South Korea in 1953 was a direct response to the consequences of American actions in Korea. It included the deployment of troops to the Korean peninsula and the limited occupation of South Korea by American troops that has continued to present day. War orphans, the first adoptees, were configured as â€Å"refugees† from war and as unfortunates who carried the stigma of mixed-race parentage, since many were the offspring of Korean mothers and American G.I. fathers. During this time, being such (mixed raced) was a socially unacceptable situation in Korea in the post-war period. Like the war itself, the practice of transnational adoption was in large, part of a

Auditors Independence Case Study - 14460 Words

Academy of Management Review 2006, Vol. 31, No. 1, 10–29. CONFLICTS OF INTEREST AND THE CASE OF AUDITOR INDEPENDENCE: MORAL SEDUCTION AND STRATEGIC ISSUE CYCLING DON A. MOORE Carnegie Mellon University PHILIP E. TETLOCK University of California, Berkeley LLOYD TANLU MAX H. BAZERMAN Harvard University A series of financial scandals revealed a key weakness in the American business model: the failure of the U.S. auditing system to deliver true independence. We offer a two-tiered analysis of what went wrong. At the more micro tier, we advance moral seduction theory, explaining why professionals are often unaware of how morally compromised they have become by conflicts of interest. At the more macro tier, we offer issue-cycle theory,†¦show more content†¦Special interest groups preselect and even fund â€Å"independent† research to be made public at political gatherings and public conferences. Lobbyists seeking favorable legislation bend politicians’ ears, and corporations fill their campaign coffers.1 One could take the optimistic position that these conflicts of interest in the American corporate, medical, and political realm are for the most part innocuous, or that they often work to the clients’ benefit. After all, those most likely to have vested int erests are also those most likely to possess the most relevant expertise in a given field (Stark, 2005). For example, many both inside and outside the accounting industry have argued that an auditing firm is better equipped to handle a client’s complex accounting tasks when the auditor also has deep consulting ties to that client. Similarly, a stock analyst might argue, â€Å"I would not recommend buying a stock that I myself did not own,† and proponents of stock options might assert that giving managers stock options in their company ensures that these employees are financially tied to the fate of their firms. In addition, some experts believe that conflicts of interest are innocuous because, Of course, conflicts of interest are not unique to the United States. The successShow MoreRelatedA Critical View of the Audit Expectation Gap and Audit Rotation1828 Words   |  7 Pages(Porter, 1993). This lack of understanding is called expectation gap where the outcomes of the audit expected and its actual purpose varies. One solution to this fundamental issue is to reduce this expectation gap by providing a clear definition of auditors role and also the audit function that is required to be performed by him. However, during this defining phase, it is necessary to consider whether an audit rotation would reduce this audit expectation gap. This term, Audit Expectation Gap wasRead MoreAudit Committee Annual Evaluation of the External Auditor3135 Words   |  13 PagesAUDITOR’S INDEPENDENCE AND ACCOUNTABILITY IN NIGERIA PUBLIC ENTERPRISE This study seeks to identify the determinants of auditors’ independence in public enterprises and determine the policy implications of lack of auditors’ independence in the public sector. The data for the research was primary and collected via questionnaire from the Nigerian Ports Authority Headquarters Lagos. The questionnaire responses were analyzed using the percentage method. The hypothesis was tested usingRead MoreENRON Case Study1572 Words   |  7 Pagesthat crisis. Briefly justify each of your choices. Following parties are believed to be the most responsible for the crisis. With any big organization going so bad, the blame starts with the top level executives, there was no different in this case. For Enron the blame started with Enron’s executives, Kenneth Lay, Jeffrey Skilling, and Andrew Fastow. Their goal was to make Enron into the world’s greatest company. To make this goal a reality, they created a company culture that encouraged â€Å"ruleRead MoreWhy Is It Important for External Auditors to Be Independent? Relate Your Answer to the Primary Role of External Auditors. Give Examples of Specific Ways the Lack of Auditor Independence May Impact Adversely on an Audit.1648 Words   |  7 Pageslack of auditor independence may impact adversely on an audit. In 2001, there was an event that had shaken the whole business world. The crash of Enron in US, followed by worldwide collapse of its auditor, Arthur Andersen. It was a greatest corporate failure uncovered in business history. Follow the Enron-Andersen scandal, massive organizations like WorldCom, Xerox and Waste Management confront a similar fate. The debate rested on the issue of audit independence , that is found toRead MoreWhy Is It Important for External Auditors to Be Independent? Relate Your Answer to the Primary Role of External Auditors. Give Examples of Specific Ways the Lack of Auditor Independence May Impact Adversely on an Audit.1638 Words   |  7 Pagesauditor independence may impact adversely on an audit. In 2001, there was an event that had shaken the whole business world. The crash of Enron in US, followed by worldwide collapse of its auditor, Arthur Andersen. It was a greatest corporate failure uncovered in business history. Follow the Enron-Andersen scandal, massive organizations like WorldCom, Xerox and Waste Management confront a similar fate. The debate rested on the issue of audit independence , that isRead MoreEssay on ZZZZ Best Company, Inc.: Case Study1340 Words   |  6 Pages------------------------------------------------- Case Study 2 ------------------------------------------------- Due Date: March 30,2010 ZZZ Best, Case 1. Ernst amp; Whinney never issued an audit opinion on financial statements of ZZZZ Best but did issue a review report on the company’s quarterly statements for the three months ended July 31, 1986. How does a review differ from an audit, particularly in terms of the level of assurance implied by the auditor’s report? There are numerous differencesRead MoreSarbanes Oxley Act # 11 Titles971 Words   |  4 PagesSarbanes-Oxley Act contains 11 titles, they provide specific guidelines and regulations for financial reporting. The titles are: Public Company Accounting Oversight Board (PCAOB), Auditor Independence, Corporate Responsibility, Enhanced Financial Disclosures, Analyst Conflict of Interest, Commission Resources and Authority, Studies and Reports, Corporate and Criminal Fraud Accountability, White Collar Crime Penalty Enhancement, Corporate Tax Returns and Corporate Fraud Accountability. In the introduction ofRead MoreAuditor Independence Is Defined By Mautz And Sharaf1905 Words   |  8 PagesAuditor independence is defined by Mautz and Sharaf (1961) as the formation of judgement, concluded through the state of an unbiased mind. Through demonstrated objectivity and truthfulness can auditors give a true and fair view about management’s financial statements. Due to the nature of the aud iting profession whereby services provided extend beyond concluding a true and fair view, coupled with the lack of a vital source of power results in auditors being unable to be truly autonomous. The purposeRead MoreAuditors Independence12377 Words   |  50 PagesOn Auditor’s Independence: A Study on ACNABIN, Chartered Accountants Auditor’s Independence A Study on ACNABIN-Chartered Accountants Firm Table of Content CHAPTERS PARTICULARS PAGES Chapter -1 Introduction 1.1 Introduction 1.2 Background 1.3 Scope of the Study 1.4 Objectives of the Study 1.5 Methodology of the Study 1.6 Limitation of the Study Chapter-2 Literature Review 2.1 DEFINITION OF AUDIT 2.2 Understanding Independence 2.3Read MoreWeek 8 Auditing II Essay1076 Words   |  5 Pagesï » ¿Chapter 7 Case – 7-54 Going Concern  Please respond to the following: From the e-Activity, analyze the auditor’s responsibility to determine if a company can continue as a going concern. From your analysis, propose at least two (2) key factors that the auditor should consider when determining an entity’s ability to continue as a going concern. Provide a rationale to support your proposal. SAS 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern (AICPA, Professional

Problems in Education in the Phil Free Essays

Problems and Issues in the Philippine Educational System Notes About the Problems and Issues in the Philippine Educational System: A Critical Discourse by Prof. John N. Ponsaran Colonial historiography. We will write a custom essay sample on Problems in Education in the Phil or any similar topic only for you Order Now Most of the past and present teachers, book authors, and Social Studies consultants give heavier premium to the history of the colonizers in the Philippines, and not to the history of Filipinos. Mostly, this has been the case in the teaching of History subjects from the elementary to tertiary levels and will most likely perpetuate in the next generations to come. The history of the Filipino people and the colonial history of the Philippines are two different topics altogether. Internationalization of the division of labor. To a certain extent, the Philippine educational system conditions its students to be skillful in arithmetic and computer literacy, fluent in foreign languages (specifically English and Nihonggo), and docile in order to serve as workers of the transnational businesses of the advanced, capitalist countries. Take the case of the call center phenomenon in the Philippines, India and other developing states. Emasculation and demoralization of teachers. Teachers, more often than not, are victimized by the over-worked and under-paid policy of the system of the past and present dispensations. This leads to the emasculation and demoralization of their ranks. This probably explains why the teaching profession is not attracting the best and the brightest from the crop of students anymore. Expectedly, this will correspondingly result to the vicious cycle of mediocrity in education. Fly-by-night educational institutions. By any measure, the proliferation of fly-by-night educational institutions is counter-productive. In the long run, it produces a pool of half-baked, unprepared, and incompetent graduates. Alarmingly, the country is having an over-supply already. Some would even consider them as liabilities than assets. This case is true for both undergraduate and graduate studies. Culturally and gender insensitive educational system. Women, the common tao and the indigenous people are almost historically excluded from the Philippine historiography in favor of the men, heroes from Luzon and the power elite. Women are marginalized and trivialized even in language of education. Take the case of the terms female lawyer (as if lawyer as a profession is exclusive only to men) and manpower (which should have been human resources or human capital to be more politically correct). State abandonment of education. In the name of imperialist globalization, the state—in an incremental fashion—is abandoning its role to subsidize public education particularly in the tertiary level. This comes in the form of matriculation, laboratory and miscellaneous fee increases in order to force state colleges and universities (SCUs) to generate their own sources of fund. Ironically, the bulk of the budget (in fact, more than one-third in the case of 2005 National Budget) goes to debt servicing. Sub-standard textbooks. Some textbooks which are already circulation are both poorly written and haphazardly edited. Take the case of the Asya: Noon at Ngayon with an identified total number of more than 400 historical errors. Unfortunately, it is just one of the many other similar atrociously written textbooks which are yet to be identified and exposed. This is a classic case of profit-centeredness without regard to social accountability. Widespread contractualization. In the name of profit, owners and administrators of several private schools commonly practice contractualization among their faculty members. Contractual employees unlike their regular/tenured counterparts are not entitled to fringe benefits which consequently reduces the over-all cost of their business operation. Job insecurity demeans the ranks of the faculty members. Undue disregard for specialization. Some colleges and universities encourage their faculty pool to be generalists (under the guise of multidisciplinary approach to learning) in order to be able to handle various subjects all at once. But some faculty members have turned out to be objects of mockery and have lost their self-esteem since some of them were pushed to handle Technical Writing, General Psychology, Filipino, and Algebra at the same time. This is prevalent among some franchised academic institutions even if the subjects are already off-tangent their area of interest and specialization. Copy-pasting culture. Over-dependence to the cyberspace has dramatically reduced the capability of students (even teachers) to undertake research. Copy-pasting’ has even turned into a norm among some students whenever they are tasked to submit a research paper or even a film review. Needless to say, plagiarism has already transformed into a more sophisticated form in the context of today’s electronic age. Mcdonaldized education. The system, methodology, and even content of education in the Philippines are mere haphazard transplantation from the West. It is therefore Eurocentric, culturally insensitive, and no n-reflective of the local milieu. This is based on the xenocentric (foreign-centered) premise that other culture or system is far more superior than one’s own. The problem of non-sustainability and non-continuity. Teachers, administrators and publishers are all left in limbo whenever the DepEd would come up with another totally different directive from what it used to have in a rather very sudden interval. Take the case of the grading system, timeframe allotted to various subjects, MAKABAYAN program, readiness test, and learning competencies (LC). Poor regard for liberal art/education. Liberal education is intended to form a holistic individual equipped with communication, critical thinking, mathematical, creative, inter-personal and intra-personal skills. This explains why we also have Philosophy, Languages, Humanities, Natural Science, Social Science, Physical Education and even Theology in our college curriculum, and not only our major subjects. The curriculum is specifically designed to produce a total person, and not only a technical specialist. Unfortunately, the desired objective is not being met at all since liberal ducation is regarded only as a set of minor subjects. With the way these subjects are being handled (taking into account both content and methodology), students view the entire exercise as an unnecessary duplication of what they have already covered in high school. Equally alarming is the lack of enthusiasm and motivation exhibited by some professors to handle the subject especially if they believe that it has nothing to do with the course or ar ea of specialization of their students (say, Art Appreciation for Accounting majors or Algebra for Creative Writing majors). Education a purveyor of myth. Education has been very effective in mainstreaming and perpetuating the social myths in a subtle and indirect manner. Some of these myths are the perceived superiority of white, educated men, ‘official’ history as advanced by the western point of view, globalization as the only way to achieve economic development, and stereotypes against the minoritized and the disenfranchised. Further marginalization of the undersubscribed courses. In the name of profit and as a response to the dictates of the market forces, colleges and universities prefer to offer more courses in line with the health sciences like nursing, medical transcription, and care-giving. This is done at the expense of the already undersubscribed yet relevant courses like Area Studies, Pilipinolohiya (Philippine Studies), Development Studies, Philippine Arts, Art Studies, Community Development, Social Work, Islamic Studies, Clothing Technology, and Ceramics Engineering. Monolithic education. Some educators in the name of conservatism and for the sake of convenience, prefer the old-style teaching paradigm where they view themselves as the fountain of knowledge and their students as nothing but empty vessels to be filled up (banking method of education). Modern education has ushered in learner-centered approach to education (from being the sage in the stage to just a guide on the side). Atrociously boring teachers. As I always underscore, there are no boring subjects, only boring teachers. But at least we should recognize them because they still serve a purpose. They serve as bad examples. How to cite Problems in Education in the Phil, Papers

Brazils Current Film Industry Essay Example For Students

Brazils Current Film Industry Essay In this paper I will discuss Brazil and its current film industry. I will elucidate its role in the Brazilian economy, and also what part the government deals in the industry itself. Certain Brazilian films will be given as representations towards my theories. Within a year of the Lumiere brothers first experiment in Paris in 1896, the cinematograph machine appeared in Rio de Janeiro. Ten years later, the capital boasted 22 cinema houses and the first Brazilian feature film, The Stranglers by Antonio Leal, had been screened. From then on Brazils film industry made continuous progress and, although it has never been large, its output over the years has attracted international attention. In 1930, still the era of the silent movie in Brazil, Mario Peixotos film, Limite was made. Limite is a surrealistic work dealing with the conflicts raised by the human condition and how life conspires to prevent total fulfillment. It was considered a landmark film in the Brazilian cinema history. In 1933 Cinedia produced The Voice of Carnival, the first film with Carmen Miranda. This film ushered in the chanchada which dominated Brazilian cinema for many years. Chanchadas were the slapstick comedies, generally filled with musical numbers and thoroughly cherished by the public. By the end of the 1940s Brazilian film making was becoming an industry. The Vera Cruz Film Company was created in Sao Paulo with the goal of producing films of international quality. It hired technicians from abroad and brought back from Europe, Alberto Cavalcanti, a Brazilian filmmaker with an international reputation to head the company. Vera Cruz produced some important films before it closed in 1954, among them the epic O Cangaceiro which won the Best Adventure Film award at Cannes Film Festival in 1953. In the 1950s, Brazilian cinema radically changed the way it made films. In his 1995 film, Rio 40 Graus, director Nelson Pereira dos Santos employed the filmmaking techniques of Italian non realism by using ordinary people as his actors and by going to the streets to shoot his low budget film. He would become one of the most important Brazilian filmmakers of all time, and it is he who set the stage for the Brazilian cinema novo an idea in mind and a camera in the hands movement. By 1962 cinema novo had established a new concept in Brazilian filmmaking. The cinema novo films dealt with themes related to acute national problems, from conflicts in rural areas to human problems in the large cities, as well as film versions of important Brazilian novels. At the end of the 1960s, the Tropicalist movement had taken hold of the art scenes in Brazil which meant that cinema came under its spell. It emphasized the need to transform all foreign influences into a national product. The most representative film of this movement was Macunaima, by Joaquim Pedro de Andrade. It was a metaphorical analysis of the Brazilian character as shown in the story of a native Indian who leaves the Amazon jungle and goes to the big city. Working at the same time as the Tropicalists were the cinema marginal movement. This was another group of directors that emerged in Sao Paulo and Rio de Janeiro who also made low cost films. This group produced films with themes that referred to a marginal society. Their films were considered difficult. In 1969 the government film agency, Embrafilme, was created. They were responsible for the co production, financing, and distribution of a large percentage of films in the 1970s and 1980s. Embrafilme added a commercial dimension to the film industry and made it possible for it to move on to more ambitious projects. In the 1980s movies were not well attended. This was due in part to the popularity of the television. Many theatres closed their doors, especially in the interior if the country. Dementia in The Secret Life of Walter Mitty EssayThe actual flourishing of the film industry is so intense that one can even measure by the fact that in the beginning of the decade the number of spectators for the Brazilian films were insignificant, summoning up to about 20,000 per year. But gradually, as the films increased so did the spectators. In 1997 one can see how the numbers have jumped to 2 million. Another auspicious fact is the regional diversification of productions, allowing the elimination of the battles between Rio de Janeiro and Sao Paulo. Although the market is still dominated by foreign films, Brazil has begun to export their films. In 1997 Brazil imported 680 millions of dollars against the 38 millions that were being exported. The Federal Constitution clearly established in the 2 articles 215, and 216 states that the competency of the state guarantees the cultural rights. Also access to the cultural source, value and incentivation of the cultural productions and preservations of the national heritage. Especially the ones from the various ethnic groups and trends that encompass the Brazilian society. So the 3 fundamental dimensions of the cultural phenomenon creation, diffusion, and preservation are contemplated in the constitutional text. This places them under the public responsibilities in collaboration with its society. The countrys cultural area is changing to a more stable structure of organization and financial support. The federal legislation that incentives the culture has 2 powerful laws. Law 8. 313/91, which is the federal law to stimulate the culture, and law 8685/93 which is the audiovisual law. With these two laws the federal government incentives and supports the firms to contribute with a percentage of the taxes to be used in the support of the arts. As a result of these laws we have the Revival of the Brazilian Movie, with an increased income of 80 million reais Brazillian currency in 1997. These figures are four times bigger than the 1995 figures. An illustration of this is the ministry of culture that gave 40 awards for film shorts, 15 for scripts, and 15 for the development of the audio-visual projects. In 1998, the ministry of culture will center its efforts to increase the market for Brazilian productions of audio visual context. By doing so, one hopes that this can increase the structure and the implementation of the audio visual industry in Brazil. In conclusion, I believe that the Brazilian film industry was lacking when it first started. Gradually the industry has begun to grow and produce films that are even entertaining foreign audiences, such as O Quatrilho in Europe and the US. Hopefully as the years pass I believe that even though Brazil is a third world country, it is rich enough in culture to bring forth a different quality of films that will reassure the foreign audience and market to give them a chance.