Theories & Methods Thesis Example | Topics and Well Written Essays - 7000 words

Theories & Methods - Thesis Example (Waltz, 1979) The criteria for good or sound theory are evident enough: it should be conceptually clear and rigorous, historically aware, able to yield substantive analysis and research agenda, and, where appropriate, able to engage with ethical issues. Theory is a necessary part of all human understanding, from the numbers of mathematics or divisions into colours we use in everyday life to the abstractions of Hegel, or of the sociologist Talcott Parsons. International Relations as a field emerged after the First World War with the aim of studying the reasons for the history's first major conflict and means of avoiding it in future. It borrowed theories and ideas from other disciplines such as political science, economics, and to some extent sociology and anthropology but according to Halliday it sought most inspiration from international law when Woodrow Wilson's liberalism attempted to bind state actors into a legal relationship backed by the League of Nations and the incumbent study named "International Relations" was introduced in the academia (Aberystwyth, Oxford and London School of Economics) in Britain and contemporaneously in the American universities. When International Relations took shape as a subject in the later 1... from international law when Woodrow Wilson's liberalism attempted to bind state actors into a legal relationship backed by the League of Nations and the incumbent study named "International Relations" was introduced in the academia (Aberystwyth, Oxford and London School of Economics) in Britain and contemporaneously in the American universities. When International Relations took shape as a subject in the later 1920s and early 1930s and began to influence policy makers, it was more or less, based on "idealism" with a normative approach, that is, researchers and writers of that era laid down norms for states to behave with each other. But a similar thought was expressed as early as 1795 by Kant, for instance, in his tract, Perpetual Peace, he "prescribed" an international authority to assert an international rule of law and so ensure peace between nations. IR was based on the presumption that states were naturally benign and did not wish to enter a conflict unless forced upon. Kant (1795) again: "We ordinarily assume that no one may act inimically toward another except when he has been actively injured by the other. This is quite correct if both are under civil law, for, by entering into such a state, they afford each other the requisite security through the sovereign which has power over both." Idealist school of thought in international relations which harkens back to the eighteenth century Kantianism essentially holds that a state should make its foreign policy reflect its internal political philosophy. But soon "realist" school of thought contested idealism as a non-workable theory and advocated that instead of setting norms for the states' behaviour or international rule of law, states should be left alone and relations between them should be dictated by the

SARBANES-OXLEY ACT Research Paper Example | Topics and Well Written Essays - 1000 words

SARBANES-OXLEY ACT - Research Paper Example 102). Such information is usually to be found in several locations and on dissimilar systems. This makes it imperative to have in place a mechanism that facilitates the retrieval of data from multiple applications; otherwise, complete compliance with the provisions of the Sarbanes – Oxley Act cannot be realized (Stephens, 2005, p. 102). There is considerable difficulty and intricacy involved in complying with the Sarbanes – Oxley Act. Data has to be shown to be authentic, and this obliges auditors and company executives to confirm the integrity of the financial data of their enterprise that influences the financial position of their company (Stephens, 2005, p. 102). Complying with the provisions of Sarbanes – Oxley Act proved to be much more burdensome for companies. This includes among other things, the capacity to validate the processing and transmission of data at all times, regardless of the specific phase of the life cycle that the data may be subjected to auditing or investigation. A major consequence of these requirements is that the Information Technology division of a company has to ensure that authentication capacities are inherent in the storage repositories and software applications (Stephens, 2005, p. 102). Furthermore, a major issue related to compliance with the Sarbanes – Oxley Act is that related to the amount of time involved in accessing data. For instance, there has to a rapid disclosure with regard to a business event that has substantial influence on the revenues of the company (Stephens, 2005, p. 102). Thus, compliance with this act necessitates the capacity to authenticate, search and access the relevant records and data in near real time. The Sarbanes – Oxley Act 2002 was enacted by Congress with the express intention of enhancing the reliability and accuracy of corporate disclosures. This initiative was