The Level of Audit fees - current issue in Auditing with special Essay

The Level of Audit fees - current issue in Auditing with special emphasis to FTSE 100 Companies in UK - Essay Example In UK, the â€Å"Big Four audit firms namely Ernst & Young , Deloitte & Touche, PricewaterhouseCoopers (PwC) and KPMG are acting as auditors for almost all the FTSE 100 companies and has major lion share of audit fees of about 99% in the FTSE 350. The reason why FTSE companies prefer the Big Four as it offers two major service elements namely high profile audit services together with the insurance coverage against reputational risk and catastrophes. It is to be noted that in UK, the top ten accounting firms are earning an income of above ? 1.5 billion annually as audit fees. (Oxera 2006: i). As per Francis (2006), there is direct correlation between share prices of US companies and the level of non-audit service fees paid to auditors as the shares of those companies, which pay higher NAS (Non Audit Services) have been observed to be poignantly lower. As per Basioudis et al. (2008) research study which was conducted among UK companies in 2003 found that high NAS fees and exorbitant a udit fees badly affect going companies revealing analysis for financially impacted companies in UK. Through UK market data study of 1999-2006, Holland and Lane (2009) found that shareholders are of the opinion that auditor’s independence will be at stake due to high level of both audit and NAS fees. (Beattie, Fearnley and Hines 2009:6). A research study carried over by POB over the NAS fees charged by the Big Four audit forms for the period between 2003 and 2008 reveal that there had been a steep fall in NAS fees from their clients as it came to just 17% in 2008 from that of 25% in 2003. However, the fee income earned for non-audit customers increased to 59% of total income in 2008 from that of 49% of total income in 2003. (Beattie, Fearnley and Hines 2009:7). Deloitte (2009) research... According to the research findings in UK, the level of audit fees is seemed to be higher as there is a high market concentration, especially in the FTSE 100 sector. Through UK market data study of 1999-2006, Holland and Lane found that shareholders are of the opinion that auditor’s independence will be at stake due to high level of both audit and NAS fees. However, the research study carried out by Srinidhi & Gul, Abbott et al. and Carcello et al., the quality of audit is gauged by the quantum of audit fees paid to an auditor of a company. Higher audit engagement effort is reflected by high levels of audit fees and would always result in better audit quality. In case of risk prone companies, the auditor has to incur insurance cost which in turn result in an increase in the audit fees. Further, the level of audit fees might have increased substantially due to changes in the general economic scenarios and due to change in regulations and rules pertaining to audit. Further, the a uditor independence will be at jeopardy if he has been awarded with substantial non-audit work also like consultancy services, accounting services, internal audit, corporate transactions, internal audit, regulatory compliances, merger and acquisitions, advise on restructuring and advise on taxation. It is to be noted that higher audit fees always result in supporting the corporate frauds.Researchers have pointed out that Arthur Andersen have received $27 million for their audit services in addition to $29 million for non-audit services from Enron in 2000.

Entrepreneurship Essay Example | Topics and Well Written Essays - 500 words - 2

Entrepreneurship - Essay Example Apparently, there are major pitfalls of entrepreneurship because of entrepreneurs’ insubordinate attitude towards corporate management and their overemphasis on the necessity to be active both at corporate success and failures as to avoid blaming themselves for observed internal weaknesses of the company they are involved in. However, the creative energies of the entrepreneurs provide a lot of benefits to the other shareholders, particularly the consumers and the community. For example, Google is becoming the dominant search engine in the World Wide Web because of few competitors in the field. This situation can be described in economic terms, as oligopoly which is rather disadvantageous to Internet users because of very minimal options to choose from. Entrepreneurs then, being heroic in their standpoint, have the positive and innovative energies to generate other search engines that would vie with Google. The high risk of solvency of a start up business is a reality that no one could challenge. Nevertheless, entrepreneurs have the imagination and the creativeness to turn any challenge to one that is worthy of time and effort. The problem only arises for the entrepreneur when the company achieves high growth and the demand to have people as work partners become inevitable. If that is the case, then entrepreneurs could find new channels where they could pour over their inexhaustible ingenious vigor and consequently aid the development of the local economy. Dan Bricklin’s remarkable story of entrepreneurship is a framework of nature and nurture mishmash. He was born in a family of entrepreneurs and his inventive and daring spirit made the rich possibilities for him to trail a line of technology business venture. As the son of a creative entrepreneur, Dan Bricklin was able to observe the actual running of a business dedicated to printing press. Moreover, his years of academic education endowed him

Current Computing Research on Long Term Data Storage

Current Computing Research on Long Term Data Storage Samuel Kahura Wachira Evaluation of Current Computing Research on Long Term Data Storage Abstract The increasing number of digitized documents and the content explosion that has been experienced in this digital age has necessitated the research into the Long Term Data Storage. There are various methods, modes and approached to this problem. Whichever the solution, it must adhere to these principles: the media or technology should be affordable, flexible, durable and readily accessible and readable by any software. This paper will be examining the current state of available technology for long term data storage, especially on the development of long term storage, the various existing and upcoming hardware, the issues that affect Long Term Storage of Digital data and some possible solutions. In this paper, strategies for preservation of data in specific formats and mediums are also investigated. 1.0 Introduction Long-term data storage is considered to be one of the biggest topics discussed in the field of Information Technology today. This is attributed to the fact that valuable information faces the threat of becoming unreadable owing to overreliance on paper as a medium of storage. In the modern face the danger of becoming unreadable thus the need to digitize the documents by use of Long Term Digital Preservation (LTDP). Factor et. al. (2009), describes Long Term Digital Preservation as being a set of processes, strategies and tools which can be to store and thereafter access digital data for periods long enough in the wake of changing technologies, formats, hardware, software as well as technical communities. There has been an increase in the amount of digital information, as well as the aging of existing digital heritage. Well-publicized examples of such losses have resulted into an urgent need to deal with the challenge of long-term preservation of data. It is therefore important for us to understand the components (both hardware and software), the technology, the standards and the research that is being conducted to give us a stable , larger, faster capacity storage system. We are also able to appreciate the steps that we have made as regards storage size, speed, durability and stability od data storage devices. 1.1 Development of Long Term Digital Storage A study by Kremser (2012), on long term digital storage revealed that as time goes by, there are many risks that threaten data integrity. Some of such threats include: deterioration and/or obsolescence of storage media, obsolescence of the data format or in general the software needed for running the application for accessing the data such as old operating systems. Such a risk is closely related to hardware architectures. It follows therefore that in order to ensure long term data preservation one has to overcome the problem of non-prompt memory institutions, including libraries, museums, archives as well as other cultural heritage institutions. Magnetic tape showed the way to consumer-grade data holding equipment. Since then, storage has pervaded nearly every gadget , electronics, form printers, Home appliances, mobile devices etc. This consumerization is driving the market forces to research more and innovate. Farley (2009) argues that careful selection of the electronic medium essential in order to deal with the many hazards that result from overreliance digital storage media which are not instantly apparent. It is evident that data to be archived needs to be retrievable; otherwise the purpose of archiving is negated. In this regard therefore, the use of the Internet could as well eliminate the need to have a single point data storage in the future, if at all the data can be stored and at the same time be retrieved simultaneously on numerous different host computers given that each individual computer upgraded or replaced, the data is therefore retained on other host computers. Technology and Long Term Data Storage â€Å"Technology comprises of discoveries in sciences, product development and improvement in machinery, process, and automation as well as information technology† (Kurnet, 2012). These developments are changing the way that service firms and consumers interact, and are raising a host of research and practice issues relating to the delivery of e-service. Electronic-service is becoming increasingly important not only to determine the success or failure of electronic commerce, but also in the provision of consumers with a superior experience in regard to the interactive flow of information. Technology has become a leading ‘driving force’ nowadays, in different businesses (Ahmed et. al. (2011). As such it is important to research the investments in technology and their impact in the telecom business. It is particularly essential to assess how technology is reducing the ‘labour intensive activities, reducing service as well as processing cost, increasing service levels, not forgetting improving the productivity and competitiveness of the telecom sector. 1.3 Economics of Long Term Digital Storage Rosenthal et.al (2012) has some interesting findings as regards the Economics of Long Term Digital Storage. In the paper of the same title, the authors analyse and present facts that support the conclusion that the decrease in cost per bit of storage in this decade, is likely to be much slower or it might eventually stop. â€Å"This in turn will make the expenditure commitment implied by a decision to preserve some digital content much bigger and much harder to predict than would be expected on the basis of history†. Rosenthal et.al (2012). Additionally, Rosenthal et.al (2013). and Goldstein et.al (2010) agree that there will be an increase in the importance of developing accurate and predictive models of storage as well as other preservation costs, as IT budgets become ever smaller. When organizations recognize the Total Cost of ownership of preserving data for long periods, they migt consider investing in SSD (Solid Stata Drives) which although are initially expensive, will realize a lower TCO than traditional disks, whilw at the same time improve performace of data read and write operations. Rosenthal et.al (2013). 1.3.1  The OAIS Model According to CCSDS Secretariat (2012), OAIS (Open Archival Information System) is an ISO standard that is intended to be a referential design of digital archives with long term preservation capabilities. Three basic roles are defined in the model: producer, consumer and management. The OAIS Model (CCSDS et al 2012) The OAIS model defines functional entities Ingest, Data Management, Archival Storage, Access, Preservation Planning, and Administration. OAIS is more than a strict specification of referential model. OAIS is a set of vague advice on how to build a digital archive. It identifies some basic actors/roles, describes the data and their flows in the systems. The central notion of OAIS is an information package. There are three types of packages SIP (Submission Information Package), AIP (Archival IP), and DIP (Dissemination IP) depending on the life cycle of the data. The content of those packages slightly differs, but in general there are some descriptive and structural metadata, the manifest describing the content and the data itself. 1.4 Standardization of Formats for Data Archiving In order for data to be readable in future, it will have to adhere to some form of standards. Hajicek and Studensky (2005) were of the opinion that SGML would eventually become the de-facto standard for data archiving, since it covered most of the criteria for archiving. Standard Generalized Markup Language is considered to be an international standard when defining device-independent, as well as system-independent methods of representing texts in electronic form (Goldfarb, 2010). However, Hajicek et.al (2005) also suggest that SGML itself does not provide us with a solution  for presentation of non-textual data and dynamic nonlinear (interactive) documents. XML is a lightweight cut-down version of SGML that keeps just enough of the functionality so as to make it useful. It is therefore aimed at making SGML usable easily. This discussion shows the importance of standardization in the march towards long term data storage. 1.5 Data Storage Media The selection, storage as well as handling of media is very important when it comes to data storage. This is because we need to understand the various storage media that has been in existence, and is still being developed. Some Storage media has also been overtaken by technology, e.g. floppy disks, resulting in rapid discontinuation of previous formats. 1.5.1 Magnetic Media Magnetic media makes use of magnetic particles that which are suspended in a non-magnetic film or metallic disks that are then magnetized.. Magnetic media is a flexible, low cost storage medium that has the ability to retain magnetic charges. It requires Clean operating conditions as well as environments to reduce the scope for damage to media and devices. 1.5.2  Optical Media Optical storage media on the other hand uses laser light to read data from the discs. Optical Storage Media exists in different types such as CD-ROM as well as DVD-ROM (Digital Versatile Disc Read Only Memory). Ross Gow (2012), 2.0  Proposed Modes for Long Term Digital Storage 2.1  Disk The disk industry’s roadmap always predicted a consistent 40% per year improvement with regards to bit density on disk platters, which can be translated to a 40% per year reduction in cost per bit stored. Although in the recent past the industry did not achieve this roadmap target. It is predicted that there is going to be more than a 20%/yr improvement in bit density for the next five years. 2.2  Tape Tape is considered to be an important medium for long-term storage of large amounts of data. This is attributable to low media, costs, low power consumption as well, its relatively high reliability outweigh its long access times. The recording technology that is used by tape is about 8 years behind disk; however it is on approximately the same cost per bit curve as disk. Thus it is expected that tape’s cost per bit will continue dropping, albeit somewhat more slowly as compared to previously, for perhaps another 8 years. This is likely to increase tape’s cost advantage significantly. 2.3  Solid State Memory Solid State drives store data via electronic integrated Circuit systems as memory to store data persistently. SSD drived do not have moveable parts, so they do not suffer from the problems of disks i.e Head-Crash, Overheating, and are better at shock resistsnce than their counterparts. Previously, SD Drives were more expensive than disks and were of less storage capacity, but in the last two years, we have seen an incredible leap from 16Gb to 500GB drives. On a Cost per byte analysis, SSD is still more expensive than traditional disks, but this is envisaged to slowly change as people adopt the new technology and more research and development is carried out. 3.0 Challenges of Storing Electronic Data Ahmed et. al. (2011), argues that preserving electronically-held data presents a problem. The storage media is unstable and is susceptible to physical abuse. Also, the technological advances that are creating lower TCO drives and discs, is leaving in its wake a lot of obsolete equipment still holding the data. The access of this data becomes a problem because of the scarcity of the equipment that is required to read the data presents problems which mostly seem to be â€Å"unsolvable in the face of accelerating technological change†. Ahmed et al (2011) goes further and concludes that optical discs might offer a compelling solution. However, the breakage and scratching that is usually characterized by storage of optical disks might render his argument null and void. Data storage on the internet also seems a compelling alternative where companies pay to store and retrieve the data they require, without the headache of managing the storage devices. Amazon, Rackspace, Google and Microsoft are already on this exciting phase of data storage. However, issues of legislation, privacy, security and accessibility of the data is keeping some people away from this solution. Magnetic Media is cheap, lasts long and is flexible. However, magnetic media are also considered to be vulnerable to corruption via magnetic and electrostatic fields apart from physical and chemical changes that occur during storage. (Russell, 2012). Good technology should only be applied in data storage if it satisfies some basic principles. Proper technology should ensure that information is stored accurately and retrieved immediately it is needed. All technological advances in automation processing, mass data processing and elimination of administrative challenges fall in this category. Farley (2009). 5.0 Conclusion The research has shown that there is still a lot of research to be done as concerns Long term Data Storage. Commercial entities are pushing each other to greater heights of research and innovation in the race to produce the cheapest, largest and fastest devices. This race has seen a lot of hardware becoming obsolete, and in essence, not being supported. The question becomes how to read and extract the data in these obsolete storage media. On the other hand, the introduction of standardized models for long term Data Retention, such as OAIS, will go a long way in helping to achieve the standardization of formats, methods and approaches. On the economics of storing data in the cloud, Rosenthal et.al (2012, 2013) concluded that it is not yet economical to store data on the cloud, as compared to Disk. References Ahmed A, JoAnne Holliday, D. E. Long, Ethan L. Miller, J., and Thomas S (2011). Data management and layout for shingled magnetic recording. IEEE Transactions onMagnetics, 47(10) CCSDS Secretariat (2012). Reference Model for an Open Archival Information System (OAIS), Recommended Practice, CCSDS 650.0-M-2 (Magenta Book) Issue 2, June 2012 Factor, D. Naor, S. Rabinovici-Cohen, L. Ramati, P. Reshef, J. Satran, D.L (2009) Architecture for Preservation-aware Storage. MSST 2007: 3-15. Farley, J. (2009). ‘An Introduction to Archival Materials; new media (PRO Preservation Guide series). Hajicek C, Studensky I, The Long Term Data Storage, FI MU Report Series, July 2005 Kryder, H.M and Chang K. (2009). After Hard Drives-What Comes Next? IEEE Trans. on Magnetics, 45(10), 2009 Neil B. (2012).Digital Preservation Benefit Analysis Tools Project. http://beagrie.com/ krds-i2s2.php, 2012.. Rosenthal, D.S.H., Rosenthal, D.C., Miller, E.L., Adams, I.F., Storer, M.W. Zadok, E. (2012). The Economics of Long-term Digital Storage. Paper presented at The Memory of the World in the Digital Age Conference, Vancouver, BC. Retrieved from http://www.lockss.org/locksswp/wp-content/uploads/2012/09/unesco2012.pdf Rosenthal, D.S.H, Vargas D.L (2013) Distributed Digital Preservation in the Cloud, International Journal of Digital Curation (2013), 8(1), 107–119. Russell K. (2012). Digital preservation: Ensuring access to digital materials into the future.

Dog Company :: essays research papers

Frontiline â€Å"A Company of Soldiers† To Whom It May Concern: 1st Calvary Division C/O PAO Maj. Phil Smith Building 2800 761 Tank Battalion Blvd. Ft. Hood, TX 76544 Dear Dog Company,   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  I recently had the opportunity to view your documentary concerning your division â€Å"A Company of Soldiers† with my English 12 writing class. Words can not depict the heroic actions portrayed and emotions generated from within as each second passed before me. I would just like to state how grateful this heart is for the efforts exhausted, they are not taken for granite. The phrase has been given that we don’t relate with the war until it effects us personally and I guarantee that Frontline awoke the soul of every viewer it reached, leaving them with a new perspective.   Ã‚  Ã‚  Ã‚  Ã‚   An issue was presented that if those willing to protest and fight to bring our folks back home are that organized, they should be signing up to come over seas. I could not agree more with this statement, and the simplicity it exemplified. While we may not agree with the choices that are made we must support the actions that come forth and accept what it may be, making the very best out of the bad. Please know that my-self with this entire school are very proud and happy to know you are providing protection and services so vital. No one deserves to grumble or shout out until they’ve been in your boots and endured all that has occurred. I commend each and every one of you and would just like to say that you’re all heroes. Dignity and loyalty are two words that continue to flash before me as I type this letter. Witnessing the loss of fellow members and the anguish this causes was a dagger to my heart. Never the less you pressed on with your heads held high and the ambition to do even more action the very next morning, depicts the true spirit that lies in each of you.

Blackfish Essay Essay

Who does not love to see dolphins and whales flipping and doing tricks? Although the animals look happy and unharmed, there is a dark truth behind the captive marine life in amusement parks and zoos. Yes, attending zoos and marine life amusement parks are a part of childhood; but recently researchers have discovered just how cruel the environment is for the marine life in captivity. After studies of comparing the quality of life of marine animals in the wild and in captivity, there are multiple examples shown in Blackfish, PETA, and the Animal Welfare Institute that show that animals prosper and live longer in their natural habitats. Due to the cruelty endured by the captivated Orcas, all the SeaWorld parks should be shut down and the Orca whales should be set free to prevent further demise to their species. In 2013, one documentary changed the world for animals in captivity forever. Blackfish, premiered in the Sundance Film Festival and was immediately picked up by Magnolia Pictures and CNN Films. Director Gabriela Copwerthwaite and her team spent years investigating and creating one of the most controversial and inspiring documentaries the United States has seen. Over the past year, Blackfish has made over two million dollars at the box office, making it one of the most popular documentaries of our time. Not only does Blackfish inspire people to reconsider going to Sea World, it generates people to try to make a change for the animals in captivity. Blackfish is a documentary that centers on the life of the killer whale Tilikum, most famous for his large structure and his collapsed dorsal fin. The documentary begins explaining the attack of three different whale trainers while employed by Sea World. Ironically enough, Sea World was not the only common thread among these deaths. All of these victims also shared the same cause of death: Tilikum, the â€Å"killer whale†. Tilikum was captured off the coast of Ireland in 1983 as a baby whale. Blackfish describes in detail the three deaths and the true reason behind the anger behind Tilikum’s attacks. The attacks were provoked by the mistreatment of the whales. Tilikum and the other whales were held in small floating cages that  were just as big as their own dimensions. Orca whales are used to being in the wild and having miles of ocean to roam, so when SeaWorld captures these whales and does not give them the right living environment, it is shown that they attack. While in the Sea World captivity, the Orca whales lifespan is almost half the size of a free Orca whale lifespan. Tilikum is still held in captivity by Sea World, only moving when he has to during shows. Many activists and former Sea World Employees have formed movements and have appeared on the news to try to get Sea World to free these whales. There are multiple differences between whales in captivity and whales in the wild. There are countless recorded injuries inflicted on instructors by orcas, but killer whales in the wild have no record of ever hurting a human being. SeaWorld would give tours and tell their audience that the life span of whales in the wild was 25-30 years and that whales in captivity live longer, because of the veterinarian care they receive. According to Howard Garret, an expert on killer whales, orcas in the wild have lived to be over 100 years old. SeaWorld tells their audience that 25% all orca whales in the world have a collapsed dorsal fin, which is due to gravity, dehydration, illness and injury. In reality, only 1% of orca whales in the wild have a collapsed dorsal fin and 100% of all captive whales have a collapsed dorsal fin. The reason why there are so many attacks in SeaWorld is directly related to the treatment and the territory that they are put in. SeaWorld claims that the whales that sh ow together are all from the same family, but in actuality, they are taken from all different parts of the world. Since these orca whales are being hoarded together, the living environment causes aggression between the whales. This aggression is usually taken out on the fellow whales, but sometimes it is taken out on the SeaWorld trainers. There are three separate occasions where the same whale, Tilikum, has attacked trainers and killed two. As a result of the attacks and killings, the SeaWorld trainers are no longer allowed in the water with the orcas during the live shows. Tilikum is now isolated in a small pool for the rest of his days, living in captivity, occasionally coming out at the end of the show to make a splash. Blackfish is a prime example of how animal captivity is not a proper way of life for marine animals. Much like Gabriela Copwerthwaite, PETA, or People for Ethical Treatment of Animals, have exerted many efforts towards captivity cruelty and ending the brutality though articles and movements. After Blackfish was released in 2013, many people across American and the world took a stand against the animal cruelty. PETA just recently came out with an article regarding the marine life in captivity. The article centered around the cruelty and wrongness of removing wild animals from their natural habitat and communities, keeping dolphins in captivity to live their lives as fascinations at theme parks and resort hotels, where they are forced to perform in front of crowds of people. Oceanographer Jean-Michel Cousteau compared the maintenance of orcas in tanks to â€Å"a person being blindfolded in a jail cell.† †¨Trainers force marine mammals to learn tricks, often by refusing food and torturing animals who do not perform. A trainer at Hersheypark quit because she saw â€Å"a lot of frustrated animals that would die from ulcers.† The article says, â€Å"A marine-mammal behavioral biologist in Seattle says that captive dolphins demonstrate a variety of stress-related behavior such as self-inflicted trauma, induced vomiting, and aggressiveness. Some captive dolphins have reportedly taken their own lives by hitting their heads against the sides of pools or by refusing to come up for air† (PETA). In the wild, there has been no report of a whale or dolphin killing itself because of its habitat. Hersheypark, like SeaWorld, claims that their marine life prospers in captivity due to their loving staff and outstanding veterinarians. Although Hersheypark, SeaWorld, and other marine amusement parks claim that their living conditions for their animals are acceptable, it is proven that the animals are more harmed in captivity. PETA is making strides towards ending animal captivity with articles informing people about the issue and pleading people not to attend zoos and other marine amusement parks. In the article, PETA points out that there is poor government regulation over the zoos and parks, which should be changed. In England, there was so much boycotting against parks that they were forced to close all of them. There are multiple countries that are closing all parks due to boycotting, which PETA is trying to achieve. The root of the problem starts with the capturing of animals in the wild, called whaling. The Animal Welfare Institute defines and describes the  process of whaling in different countries. AWI explains the confinement of marine life in aquariums, zoos, and amusement parks. The mistreatment of animals in captivity started in the early 1860s when P.T. Barnum funded a project, which captured of two beluga whales and brought them back to New York City for display in an aquarium. From then on, whaling and captivity of whales and dolphins have taken off and become a very big thing across the world. The popularity of captive animals has reached an all time high because of the money that the industry brings. AWI also has an article outlining the Dispelling the Arguments of Captivity Proponents, which are common lies that parks and zoos say to the public AWI prove them to be wrong. Some of them include, â€Å"Our animals love to entertain and are always smiling, Captivity is necessary for breeding/conservation programs, Our captive animals teach people about conservation, Our captive animals are ambassadors for their species, educating the public about their wild cousins, We couldn’t do our conservation work without the money we receive from our customers, Our captive animals are protected from the horrors of nature, Our captive animals have been saved from a brutal death.† AWI went through each of the points and proved how they were wrong. AWI takes a stand against captivity and has been trying to get the parks, zoos, and aquariums that mistreat their captive animals to close. Many people today believe that SeaWorld and other parks should be shut down and are taking a stand to close them. SeaWorld of Hurt is the largest organization that was created to take SeaWorld down, which was started by PETA. They work with many celebrities and lawmakers to try to get SeaWorld to release their animals and shut down their parks. The media attention that this issue is receiving recently has hit an all time high because of the boycotting and organizations that have popped up across the country. Many countries like Israel, India, England, and Egypt have banned the parks and closed them down due to the boycotting, which America should do. California is also working on a bill to free the captive orcas at SeaWorld San Diego, which Florida, the southern SeaWorld park, should start to work on as well. The bill would stop SeaWorld from breeding the orca whales and block the import of orca semen from other states. In doing this, it would stop the growing of the parks and the ex pansion of the SeaWorld brand. Furthermore,  the documentary Blackfish exploits SeaWorld for separating a young Orca from it’s mother vey early on because he was not performing the way that SeaWorld wanted him to. The audience’s heartstrings are tugged as they watch the mother project a horrific cry for over 24 hours that was unknown to experienced whale trainers and Orca experts. It provides a visual example of the animal cruelty that SeaWorld inflicts upon these harmless creatures, and they do not care because they are reaping large financial benefits through these shows. Although there are laws against whaling and people are beginning to take a stand through boycotts and shutting down SeaWorld parks in other parts of the world, it is not enough to protect the Orca whales. The orca species is continuously being put at a high risk as they are stuck in tanks that are too small and being starved and punish if they do not perform in a certain manner. Orca whales do not fight with each other in the ocean, where they belong causing large lacerations and the tanks to become filthy with blood. In order to properly protect this docile from harm and each other, all of the whales need to be put back in their rightful habitats. SeaWorld has provided many generations with memorable entertainment, but it would be within the best interest of the public and the Orca whales if there were still Orcas around for future generations to come. PITA and other organizations have made admirable progress, but if extensive changes are not made soon, animal cruelty will continue to occur. Works Cited Blackfish. Dir. Gabriela Copwerthwaite. 2013. Netflix. â€Å"Confinement of Marine Life.† Animal Welfare Institute. N.p., n.d. Web. 04 Apr. 2014. . â€Å"Aquariums and Marine Parks.† PETA. N.p., n.d. Web. 03 Apr. 2014. . Martinez, Michael, Stella Chan, Vivian Kuo, and Tory Dunnan Gregg Canes Contributed from Santa Monica. â€Å"California Bill Would Ban Orca Shows at SeaWorld.† CNN. Cable News Network, 07 Mar. 2014. Web. 04 Apr. 2014. . â€Å"Dispelling the Arguments of Captivity Proponents.† Animal Welfare Institute. N.p., n.d. Web. 04 Apr. 2014. . â€Å"SeaWorld Of Hurt: Where Happiness Tanks.† SeaWorld of Hurt Home Comments. N.p., n.d. Web. 04 Apr. 2014. .

Comparative study between commencement addresses

By analyzing texture of speech and choice of content, we will observe that though the speakers are early Identical In age, choice of career and professional status; there Is disparity In the personae projected and ultimately the message delivered by them. The message in Jobs' speech (Stanford university News, 2005) was to encourage the students to not be afraid to do what they love, and he arrived at this point by lugubriously narrating three stories of adversity from his life.Gates' speech (Harvard gazette, 2007) In contrast was aimed to inspire the students to strive to reduce Inequity In the world, which he achieved by humorously recounting his exploits at Harvard and his thoughts on inequity. We notice here that despite similar situational influences, the two men try to present antithetic images of themselves by the tone of their speech and also by carefully filtering which aspects of their life they disclose (Leary, M. R. , & Allen, A. B. , 2011, p. 1199).The first major differe nce is the tone of the speech; Jobs opts for a very solemn approach with few humorous departures while Gates Is very liberal in his use of humor which In fact forms a very Integral part of the first half of his speech. The second difference Is the kind of content In the speeches; Gates shares his thoughts on inequity, the journey of his arrival at this epiphany and his thoughts on how the problem could be tackled while Jobs divulges very personal stories about his adoption, getting fired from Apple and being diagnosed with pancreatic cancer.Due to the fact that Jobs' speech contains more elements personal to himself, we see a very clear congruence of animator, author and principle and as a result his speech seems more authentic as compared to Gates' speech (Montgomery, 2001 , p. 00). We discern this from the sense of passion and honesty which permeates throughout Jobs' address, and the fact that he divulges stories of some of the lowest points in his life.This is a clear attempt to break free of the impression of himself as an ultra-successful businessman in the audience eyes, and instead replace that image with a more human one so that the audience can fully appreciate the struggles of his life and the truth about his success. As such we see that Gates seems more open to audience Interaction while Jobs seems to be In a ore pensive and distant mood which is apparent in both his vocalic and gestures.We can observe this distant mood of Jobs speech most clearly in his gestures, more specifically in his gaze and pause, because sentences are rarely uttered in a behavioral vacuum (Tim Wharton, 2009, p. 1). During Gates' speech we see that he is very responsive to audience reaction, in that he always and looks up at the audience to accommodate for their applause.By contrast Jobs does not take this approach, he feature of the speech ties into the previous two we have discussed, and contributes o the personae that they are trying to project; Jobs' being that of a solem n successful tech-enthusiast while Gates' is that of a humorous successful philanthropist. These personae that they have constructed over the course of the speech are not superficial to the speech, but in fact play an important role in fulfilling the respective purposes of their speeches. The main aim of any commencement address is to inspire the audience in some way, be it to bring about a change in their lives or a change in the oral.Both Jobs and Gates have achieved the objective of inspiring the audience, but we have seen that they went about it very differently. Since Gates' message is one of global proportions, he uses his fame and background as a philanthropist to convey his message and this is why the content of his message is structured around humor, but in contrast Jobs' message is personal to each individual and so we see that in his speech he tries to be more personal himself to elicit the kind of response he wants.