Wednesday, December 25, 2019

The Inspirational Nature of Oliver Twist by Charles Dickens

Oliver Twist is a popular book written by Charles Dickens among many others such as David Copperfield and A Christmas Carol. Charles Dickens wrote many short stories, plays, novels, fiction, and nonfiction stories during his lifetime. He wrote a lot about the different types of people in the world, especially about the poor. This type of writing showed in the book Oliver Twist. This book is told by a 3rd omniscient narrator. Oliver Twist is the main character in this book as the story is based around his life. He is an orphan boy who is in need of a good home. He lives in a workhouse at first and escapes right away to look for better living conditions. The story of Oliver’s life is a main part of the whole book. Mr. Brownlow and Fagin are just a couple that are mentioned more than others throughout the book. Mr. Brownlow is a kind old gentleman that ends up taking care of Oliver. He is very important in the story because he is the character that figures out the story behind Oliver’s life. The Brownlow household is the first place that Oliver has actually liked to be and not wanted to escape. Oliver felt safe there after he had escaped the group of thieves he had run across that was led by Fagin. Fagin was a thieve, murderer, and robber. His plan was to make a bad kid out of Oliver, but by the end of the book that wasn’t going to happen. Fagin was a big part of the book because once Oliver had escaped fromShow MoreRelatedOrganisational Theory230255 Words   |  922 Pagesrelationship between organization theory and management practice Social engineering and organization theory Critical alternatives to managerialism in organization theory Philosophical disputes and debates: explaining and understanding the diverse nature of organization theory Mapping some aspects of organization theory’s diversity Positivist protagonists: the truth is out there, and we can objectively know it Philosophical disputes around the role of the subjective in science Epistemological and

Tuesday, December 17, 2019

Racism Is A Big Problem - 1849 Words

Racism has been a big problem in the U.S. for all races for a very long time and continues to be a problem to this day. Racism has been a big part in U.S. history and has changed over time, some of these races were African Americans, American Indians, and Mexican Americans, for American Indians it was how they were treated wrong socially and economically. Racism In Early Times Racism has been around since the beginning of civilization and was a big deal. During the times of the Old Testament and New Testaments were written, nations did not generally have anything like the modern western concept of equality. As the Apostle Paul wrote: â€Å"For there is no distinction between Jew and Greek, for the same Lord over all is rich to all who call upon Him. For ‘whoever calls on the name of the Lord shall be saved’† (Romans 10:12-13). Essentially, each culture thought of itself as superior to others around it. Even the ancient Greeks, known for having pioneered the concept of democratic governance, considered mankind to be divided into two general classes- Greeks and Barbarians. Nations did not consider morality when they set out to conquer one another, and ownership could be gained by â€Å"right of conquest†. When one nation conquered another and spoils were taken, slaves were often among those spoils. Racism has been around since the early times of civilization and has many names describing it. The word â€Å"racism† first came into common usage in the 1930s when a new word was requiredShow MoreRelatedRacism Is A Big Problem1249 Words   |  5 PagesRACISM â€Å"REALLY† Racism has been a big problem in the United States.â€Å"Racism Really† I chose this title because I wanted to know more about racism. Such as, what happened during the Ferguson destruction, and why is that so many white cops shoot at innocent men, and how long has this been going on. 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Monday, December 9, 2019

Issues of accounting in a Global Organisation-Samples for Students

Question: Discuss about the the Challenges and Issues of accounting in a Global Organisation. Answer: Introduction Accounting is a major concept which possesses a history comprising number of practices, models, theories, frameworks, approaches as well as also has regular technological intervention. But with the effect of modernization, globalization and increasing dynamicity, there have been an increased number of challenges and issues. All these issues are experienced by the companies at the international level and are required to have more emphasized concern for letting the accounting functions free from these challenges. The following paper will an in-depth section of literature review farmed on the basis of several notions and viewpoint different authors have in respect with the challenges of accounting and also the respective measures for overcoming those issues. Project Objectives The key purpose of the literature review is to develop an understanding of the challenges and issues of accounting in a global organisation as well as to comprehend the various measures through which the organisations can cope up with those accounting issues. Project Scope There are number of issues and challenges of account ting which the organisations are required to manage and resist for achieving effective functioning and improved productivity. Since few decades, there are regular changes which are taking place in the account ting practices. The literature scope is to have an overall perspective of the various accounting approaches in the global companies (Akisik, 2013). There are diverse set of accounting measures in the international organisations and in the phase of globalisation, there is a vast need of skilled and talented human resource for effective management of the global accounting practices. Literature Review In global organisations, accounting holds a strong position. There are a number of financial approaches by which the companies can gather appropriate information for organisational decision making. The financial accounting is a function of economic management that support in aspects like recording of financial transaction, monitoring and summarizing (Allen, et al., 2012). The key objective of the financial accounting is to present the external stakeholders with adequate and particular information which includes offering info to investors, creditors and the government entities. The reason behind offering the info is to help them in analysing and evaluating the overall financial conditions, growth and development and profitability of the company. Global accounting offers both opportunities as well as threats in terms of challenges to the global accountants of the companies (Bushman, 2014). Other than the two primary function i.e. making decisions on the basis of capital structure and d ividend, the global accounting also support in capital structuring practices and profit maximization in the companies as well as their subsidiaries. According to the view points of Burns and Needles (2014), the practice of financial accounting was initiated in the 1930s. With an in-depth study and research in past eighty years, there has been evaluated by the researchers that financial accounting not only have positive aspect but there are some negative aspects too which poses a number of challenges for the global organisations. With mutual features of accounting and globalisation, there took place performance measurement, recognition reforms, disclosures, reporting and reporting to the various external parties were counted as the major financial principles which control and govern the activities of recognition and measurement in accounting (Burns and Needles, 2014). There is a direct link between the objective of financial accounting and the associated challenges experienced by the organisations and the managers. According to the thoughts of Weygandt, Kimmel and Kieso (2015), it is identified that the challenges of accounting go hand in hand with the developments in the field of accounting (Weygandt, Kimmel and Kieso, 2015). The companies pay high emphasis on the challenges which are there in the accounting practices as there is a direct impact of these challenges on the performance and productivity of the companies (Hodges, 2012). In the vast literature on accounting, there are number of issues highlighted by Warren, Reeve and Duchac (2013) in their research in respect with accounting in the global organisation. the key challenges which impact the organisations comprises of reporting of the non-financial indicators, diverse accounting standards, multiple-jurisdictional issues, technological interventions, environmental issues and incompetent human resource. The primary challenge which has been discussed by the authors is the challenge related to economic environment. In current business scenario, in maximum number of nations, the traditional accounting is recognized as the key accounting stream (Warren, Reeve and Duchac, 2013). Due to rapid developments and technological advancements, there are growing improvements in the competence and skills of the managers so that they can manage the modified business functions and operations based on rapid technological innovations. There is immense impact posed on the tra ditional accounting of the new developments in the accounting function or of the digitalised accounting functions. It also develops a need of working on new accounting models. In present time, there is high emphasis posed on e-accounting concept in eth international organisations. E-accounting explains internet which is exterior to the intranet and business. The use of intranet is bound by the info sharing among the organisational departments whereas the internet enable sharing of information and communication among international companies, trading partners as well as the customers (Schaltegger and Burritt, 2010). There is a negative impact on the accounting function in respect with measurement, reporting and recognition. The improved technologies left no chance for the workforce for managing the accounting functions in an appropriate and effective manner as there is lack of ability to work on new and innovative accounting standards (Richardson, 2017). The existing workforces are no t able to develop a balance between the new technologies and their skills thus it results in reduced organisational productivity and growth (Gordon, et al., 2013). The second major challenge is in relation with the financial instrument as due to continuous improvements and complexity, the accounting executives face difficulty in performing accounting function (Narayanaswamy, 2017). There are number of assets in the financial statements that even do not exist in the actual business life such as the agreements of repurchase, forward contracts, options etc. the complexity of these financial instruments made their valuation challenging. It helps the global organizations to easily manipulate the values and figures of the financial instruments (Gordon, et al., 2013). The researchers have identified a number of instances of frauds and manipulation in the business history which have led the businesses to perform corporate frauds by over-valuing the statements (Sharma and Panigrahi, 2013). Rather than being the trading function, the companies take use of these instruments for performing manipulations in the financial performance of the global organizati ons to show a misrepresented data to the public. Thus, the valuation of they non-financial instruments is one of the biggest challenge faced by the account ting executives (Horngren, et al., 2012). The next challenge is of multi-jurisdictional reporting. This issue rose because of the reason that there are number of subsidiaries of global organisations which require adequate reporting and thus issues take place. It becomes challenging for the accounting executives to have individual financial statements for all the branches as per the diverse laws and regulation of that particular nation or region (Salvato and Moores, 2010). The companies are necessitate submitting a consolidated statement that comprises of the data of all the subsidiaries and this is one of the complex task or challenge as it takes immense time for accomplishment of the accounting operation. Maximum of the countries have started working on the basis of the accounting standards developed by International Accounting Standards Board i.e. IASB so that there can be extended level of uniformity across the international business units (Zeff, 2012). But the change still remains as thereat res till many countries who d o not work on these standards and it becomes challenging for the global organisations to manage the accounting function while working in those countries as they are required to follow specific and different laws and regulations, practices and standards of accounting. The next issue or challenge highlighted by authors is the non-financial measures. Non-financial measures can be understand as the measures which are exterior to the loop of the financial measures and are not possible to measured by the means of the accounting standards. There is a vital significance of these measures in any business as it is one of the dependent success factors for the organisation (Karadag, 2015). The non-financial measures comprises of satisfaction of the customers, brand image of the company, employment practices, etc. (Owolabi and Iyoha, 2012). These measures are subjective and diverse as they depend upon user ton user thus their measurement is a challenging task and thus their impact can also ne not measured (Kieso, Weygandt and Warfield, 2010). All these issues are experienced by the companies at the international level and are required to have more emphasized concern for letting the accounting functions free from these challenges. The organisations take use of a number of approaches for overcoming these challenges. According to Hopwood, Unerman and Fries (2010), one of the best ways is by the implementation and the adoption of the practice of Green Accounting (Hopwood, Unerman and Fries, 2010). Green accounting is the accounting practice which is performed for achieving an environment-caring business. There are still number of developing nation that take use of traditional accounting are require to have new and innovative techniques (Schlesinger, Libby. and Geiszler, 2013). Another key practice for overcoming the challenge of accounting is to take use of the recruitment of the people that possess updated technological knowledge and skills so that they can effectively work and manage the new accounting functions. There is a lso a need to offer adequate training to the workforces in respect with the effective use of the e-accounting practices (Taipaleenmki and Ikheimo, 2013). Another approach which can help the global organizations in managing the challenges of account ting is to take use of the accounting harmonization (Brusca, et al., 2014). The practice of accounting harmonization helps in reducing the difficulty and complexity of the various financial instruments which have arisen because of the multi-jurisdictional reporting (Hancock, et al., 2010). The practice help in limiting the enormous number of differences exist among the individual accounting standards so that the overall performance of the companies can be improved. The global or international harmonization in accounting is one of the major factors which are extensively being adopted by the regulatory bodies for achieving increased level of similarity in eth accounting standards for eliminating eth challenges of diversity and the associated complexity (Power, 2010). For managing the challenge posed by the non-financial measures in accounting, the international organisations can take use of s everal practices for example by performing an evaluation of the scores and rating of customer satisfaction which can support in effective analysis of that whether the customers are contended or not from the organizations services and if not then there will be a negative implication on the overall organisational profits (Bebbington, Unerman and O'Dwyer, 2014). The next way of overcoming eth challenge of non-financial measures is through calculation and analysis of the task completion scores, employee productivity scores, internal audit and external audit (Northcott and Ma'amoraTaulapapa, 2012). From the vast literature gathered and the analysis performed, it ahs also been analyzed that there exist a research gap as that the techniques used for managing the accounting challenges are more of subjective i.e. theoretical in nature instead of being practical and objective and with more technological advancements these issues will arise simultaneously. As well as not all the companies are much financially strong so that they can easily implement the new techniques for overcoming the challenges (Rajkumar, 2013). The work of the researchers and the literature collected play a significant role in the field of academic as it helps in understanding the importance of green accounting as it is one of the best ways to reduce the pollutants which play a major role in environmental degradation. Next major contribution of literature is that it supports the new business ventures and entrepreneurs in getting aware of the issues of accounting in global organisations. The knowledge help the ent repreneurs in preparing themselves and take use of adequate strategies for managing these future accounting challenges (Hopwood, Unerman and Fries, 2010). The various other contributions comprises of effective understanding of the benefits of e-accounting, approach of accounting harmonization and the manner in which there can be gained competitive advantages by the companies through the e-accounting practices. Conclusion The insights gained from the literature and the research, the paper concludes that there are number fo challenges that are present in the global accounting. The issues related to reporting of the non-financial indicators, diverse accounting standards, multiple-jurisdictional issues, technological interventions, environmental issues and incompetent human resource are the primary challenges in accounting function in global companies. It can also be stated that through collaboration approach and effective analysis there can be gained knowledge that how these challenges must be sustained. The report also concluded that there is a major role of measures such as reporting of the non-financial, measures for coping up with the challenges of accounting of -financial measures. There can also be practiced the accounting standards developed by the IASB as well as the companies can also practice accounting harmonization, green accounting and various other practices for sound accounting in global companies. References Akisik, O., 2013. Accounting regulation, financial development, and economic growth.Emerging Markets Finance and Trade,49(1), pp.33-67. Allen, F., Qian, J., Zhang, C. and Zhao, M., 2012.China's financial system: opportunities and challenges(No. w17828). National Bureau of Economic Research. Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledge. Brusca, I., Caperchione, E., Cohen, S. and Rossi, F.M. eds., 2016.Public sector accounting and auditing in Europe: The challenge of harmonization. Springer. Burns, J.O. and Needles, B.E. eds., 2014.Accounting Education for the 21st Century: The global challenges. Elsevier. Bushman, R.M., 2014. Thoughts on financial accounting and the banking industry.Journal of Accounting and Economics,58(2), pp.384-395. Gordon, E.A., Greiner, A., Kohlbeck, M.J., Lin, S. and Skaife, H., 2013. Challenges and opportunities in cross-country accounting research.Accounting Horizons,27(1), pp.141-154. Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I. and Segal, N., 2010. Accounting for the future. Hodges, R., 2012. Joined?up government and the challenges to accounting and accountability researchers.Financial Accountability Management,28(1), pp.26-51. Hopwood, A.G., Unerman, J. and Fries, J., 2010.Accounting for sustainability: Practical insights. Earthscan. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R., 2012.Financial accounting. Pearson Higher Education AU. Karadag, H., 2015. Financial management challenges in small and medium-sized enterprises: A strategic management approach.Emerging Markets Journal,5(1), p.26. Kieso, D.E., Weygandt, J.J. and Warfield, T.D., 2010.Intermediate accounting: IFRS edition(Vol. 2). John Wiley Sons. Narayanaswamy, R., 2017.Financial accounting: a managerial perspective. PHI Learning Pvt. Ltd. Northcott, D. and Ma'amoraTaulapapa, T., 2012. Using the balanced scorecard to manage performance in public sector organizations: Issues and challenges.International Journal of Public Sector Management,25(3), pp.166-191. Owolabi, A. and Iyoha, F.O., 2012. Adopting international financial reporting standards (IFRS) in Africa: Benefits, prospects and challenges.African Journal of Accounting, Auditing and Finance,1(1), pp.77-86. Power, M., 2010. Fair value accounting, financial economics and the transformation of reliability.Accounting and Business Research,40(3), pp.197-210. Rajkumar, T., 2013. A Study On Prospects And Problems Of Micro Small And Medium Enterprises In Erode District. Richardson, A.J., 2017. The Relationship between Management and Financial Accounting as Professions and Technologies of Practice. Salvato, C. and Moores, K., 2010. Research on accounting in family firms: Past accomplishments and future challenges. Schaltegger, S. and Burritt, R.L., 2010. Sustainability accounting for companies: Catchphrase or decision support for business leaders?.Journal of World Business,45(4), pp.375-384. Schlesinger, W., Libby, P. and Geiszler, M., 2013. INTRODUCING SUSTAINABILITY REPORTING INTO THE FINANCIAL ACCOUNTING CURRICULUM.ASBBS Proceedings,20(1), p.405. Sharma, A. and Panigrahi, P.K., 2013. A review of financial accounting fraud detection based on data mining techniques.arXiv preprint arXiv:1309.3944. Taipaleenmki, J. and Ikheimo, S., 2013. On the convergence of management accounting and financial accountingthe role of information technology in accounting change.International Journal of Accounting Information Systems,14(4), pp.321-348. Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Zeff, S.A., 2012. The Evolution of the IASC into the IASB, and the Challenges it Faces.The accounting review,87(3), pp.807-837.

Sunday, December 1, 2019

Seven Years in Tibet Essay Sample free essay sample

Seven Old ages in Tibet is a movie based on a book that accounts the existent experiences of the Austrian mountain climber Heinrich Harrer in Tibet during seven old ages. From 1946 to 1952. As a pupil of intercultural communicating. the intent of this essay is to foreground the intercultural differences found in the movie. The narrative is about Heinrich and Peter. two Austrian mountain climbers who help each other for endurance in the wild lands they go through until they reach Tibet. There. intercultural communicating takes topographic point and intercultural differences are clearly seen. This piece of work will briefly indicate out four subjects: beliefs. gestures. protocol and intercultural matrimony. They are related to the five scenes of the film that will be addressed below. The first scene depicts some Tibetan pilgrims walking to the holy metropolis of Lhasa. the capital of Tibet. They believe if they walk long distances to holy topographic points it purifies the bad workss t hey committed and the more hard the journey the greater the deepness of purification. We will write a custom essay sample on Seven Years in Tibet Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A pilgrims journey to Lhasa is extremely valued for all Tibetans and a dream for many. The journey can be really long because it has to be from the pilgrim’s place small town ; the farther off. the longer the journey. It can take more than two months for many. During the journey. pilgrims clasp their custodies to forehead. to throat and to bosom and so bow down full-length on the land. This ritual is called â€Å"kowtow† and it is practiced to show their honest bosom to Buddha. The uninterrupted kotows hurt the pilgrimages’ brows and the cicatrix is considered a hoarded wealth as it is a symbol of piousness and forbearance. The whole journey is really hard and some Tibetans have died on the manner due to hapless nutrition supply and the labor of the route. ( Web. Tibet. intelligence. cn ) Heinrich makes us cognizant of his beliefs when he writes to his boy: â€Å"I can’t say I know where I’m traveling nor whether my bad workss can be purified. Ther e are so many things I have done which I regret but when I come to a full halt. I hope you will understand. † He refers to this Tibetan pattern as foreign and different for both. from Austria. But at the same clip he states that he portions with the pilgrims the want of been forgiven. The 2nd scene is when Heinrich somewhat boast his accomplishments as a top mountain climber. To this the Tibetan adult female replied. â€Å" [ †¦ ] you admire the adult male who pushes his manner to the top in any walk of life while we admire the adult male who abandons his self-importance. † Tibetan Buddhism stresses the single attempt to extinguish craving and fond regard since they’re the beginnings of enduring. ( Communication Between Cultures. 140 ) . To this extent it is understood why Tibetans are non encouraged to pursuit single and selfish ends. The 3rd scene carries gestures. One group of Tibetan villagers clapped their custodies every bit shortly as they saw the two aliens. Heinrich thought they were happy to see them since in Austria and in many states. including ours. people clap in signal of felicity. blessing or wages for a good public presentation of for a good cause. However. Tibetan bang custodies to drive out evil forces. The 4th scene is about protocol. What people have to make or state in certain events. The female parent of Dalai Lam a explains to Heinrich the regulations of protocol refering Dalai Lama: â€Å"When you are in presence of his Holiness you must ever be standing set in bow. custodies folded in invocation. If seated. you must ever be seated lower than he. Never look him in the oculus. neer speak before he does. Always refer to him as ‘Your Holiness. ’ Never turn your back to him and neer. neer touch him. † This brief paragraph merely explained a large sum of inside informations about Tibetan civilization. It says that rubrics are of import ; they clarify the individual’s position right off. It’s a hierarchal society. Dalai Lama is the religious and temporal leader of Tibetan people. It is political relations and faith mixed. It besides tells us that oculus contact is considered to be ill-mannered and should be avoided. particularly between people from different position. On the other manus. Heinrich didn’t know any of this. Austrian society does non pattern Buddhism and it works in a different manner refering to hierarchal position. The 5th scene is the intercultural matrimony between Peter and a Tibetan adult female called Pema Lhaki. Peter seemed to encompass really good Tibetan civilization. He set up in Tibet. Ate Tibetan nutrient and lived in a low house made of stones in the center of the mountains. He left behind moderns houses made of concrete and steel inside a neighborhood full of people that spoke German. He left behind his household. some friends and the dishes he was used to eat. That’s why intercultural matrimonies are likely to cover with jobs such as what to eat. where to populate. gender functions outlooks. emotional show. values. societal behaviour and so on. ( Communication Between Cultures. 237 ) . Peter chose to fall in and bask Tibetan civilization next to his married woman. This is reflected when he says a little supplication along with her before eating his repast. To reason. I would wish to state that intercultural differences are a hoarded wealth. But it is necessary to be aware and seek to understand. Heinrich and Peter learnt to love Tibetan civilization and were moved by its world. Heinrich neer forgot his seven old ages in Tibet and worked to convey the state of affairs in Tibet to international attending and in October 2002. the Dalai Lama present ed him with the International Campaign for Tibet’s Light of Truth Award for his attempts. He besides founded the Heinrich Harrer Museum dedicated to Tibet in Austria. Bibliography: BookLarry A. Samovar. R. E. ( 2009 ) . Communication Between Cultures. Boston: Wadsworth Cengage Learning. WebsiteA Tibetan’s Pilgrim Journey to Faith. ( 2009 ) . Recuperado el 2012. de China Tibet News: hypertext transfer protocol: //english. chinatibetnews. com/TibetdDiscovery/Belief/2009-03/13/content_214893. htm