Sande Society and the Sowei Mask

Sande Society and the Sowei Mask Political, Educational, and Gender Aspects of the Womens Society of the Mende The Sowei Mask of the Sande Society is a symbol for the Mende people of Sierra Leone representing the ideals of feminine beauty, but the Sande Society also plays a key role in the nurturing, livelihood, and induction of young women into adults. This mask defines a goal for young women as well as symbolizes their transition from children to adults and, the Sande are the tools behind the Sowei which shape and mold the initiates of their society into women capable of managing marriage, political power, and even spiritual secrets. The Sowei Mask itself is carved from wood carefully with close attention to detail. Each mark is made with a greater picture in mind and at the end of the process the mask will epitomize the Mendes idealities of grace, beauty, and serenity. After the carving, the mask is painted and polished to a black, glossy shine. There are many Sowei Masks, all of which possess the black, glossy shine, but each mask can differ in many areas. The Sowei Masks can possess rolls of fat on the neck, scarification patters on the face, elaborate hairstyles, raffia around neck, and many other qualities which give it the elegance that it possesses. (Cosentino 17) The particular mask on display in the Stanley Collection has two small scarification patterns in low relief on either cheek of the mask, a beautiful hairstyle with a small bird perched on top. The mask is full of curves and the light catches off the surface to accent the slight cuts made along the hair of the figure give it a life like quality wh ich complements the serenity of the masks expression. Not only does the mask represent outer beauty, but also references the beauty of a womans inner strength and character. (Becker 82) The encircling ridges of a Sowei Mask which represent rolls of fat also are part of the origin of the mask. When a Sande society member who is particularly renowned for her choreography and dancing skill she is said to dream of diving into a pool, which is the dwelling place for female spirits. As she rises from the water, the ripples of the water on the surface form the rings around the base of the mask. The often complex and always elegant hairstyles of Sowei Masks are said to have come from Sande officials falling into water and emerges with a beautiful hairstyle.(Textbook 180) In performance, the Sowei is danced by the ndoli jowui alongside a second mask, the gondei, which is the antithesis of the Sowei. The gondei is sometimes a discarded Sowei Mask which has been worn down or broken. Occasionally pieces of trash such as tin cans or shells are attached to the gondei, further separating it from the Sowei. It is only when we see both masks that we separate the beauty and grace of the Sowei further from that of the grotesque and hideous form of the gondei. By having the two masks juxtaposed, we can see the grace and elegance in which the Sowei is danced in comparison with the ugly, stumbling dance of the gondei. The performance itself occurs in the weeks before the public portion of the Sande initiation. When the Sowei emerges from the bush to dance, she is admired and greeted by the entire town. (Cosentino 16-7) When the initiates themselves are present at the dance, they wear braclets of palm leaf fibers and body nets with small iron plates. Their faces ar e smeared with animal fat giving them a more youthful appearance. (Newland 125) To the Sande the Sowei Mask as a manifest of power from the spirit world. It is for this reason that while the Sowei Mask is the integral piece to bring the power needed to invest the initiates with everything they will need to marry, the mask also can appear in other places. Smaller versions can appear on the staffs and other objects used by higher ranking members of the Sande and small figures also are common. These objects represent the medicine of the Sande and their connection with the spirits. (Textbook 180) The Sande society itself is enormous; each village usually has its own Sande society governed by a council of elders. (Ellis 200) These elders are not only in charge of initation rites into the Sande society, and thusly into adulthood, but also the birthing, education, circumcision, political aspects, and spiritual aspects of the initiates underneath them. Once puberty is reached, the initiates are taken into the bush and taught the things they need to know to become adult women. Topics such as sex, dancing, fishing, cooking, and secrete medicines are discussed and generally a clitoridectomy, a female circumcision, is performed. After the initiates complete their training, they are eligible to marry and invested with fertility (Leach 58), but are taught that jealousy for ones co-wives is greatly discouraged. Initiates are also called and described by sex-specific terms from the moment they graduate into full genderhood. Men are forbidden from the Sande bush just as the women are from the Poro, the mens secrete society, bush. It is the responsibility of the Sande elders to punish any man who takes an initiate from the bush severely. The Soweis medicine is feared and when a man is pointed out as having broken a Sande law there is a fine or some other penalty which an elder determines. (Newland 125) Elder Sande officials are still susceptible to medicines which can affect their ability to deliver children, circumcise the initiates, and other tasks which are key to their position. The Poro and Sande societies together govern Mende ideas about gender and men and womens lives. Both genders have gender-specific tasks that are used to define a persons masculinity or femininity. Each group gives access to specific male and female medicines and social and political support. Both groups also give elders of the societies access to a higher status position in the villages. This status is known as a big man or big woman. The title comes with the responsibility of caring for the political or financial assistance of others. In Mende society both men and women can become a big person or numu wa. While the Sande will protect women from exploitation, abuse, and give them political and social support, the society also produces asymmetry. The high-ranking members usually gain their position from descent, and by controlling the important knowledge of the Sande, they are able to elicit loyalty or even material goods from the initiates and their families. In this way, the Sande s ociety acts as a driving force in socio-political structures in what would otherwise be a male dominated society. With the polarized and parallel powers of the Poro and Sande societies, women are not considered inferior to men, they are only considered different. (Leach 59-60) The Sande serve as mentors for young girls becoming women, but they also serve as friends and colleagues. Every woman who is considered an adult in Mende culture has been initiated and graduated from the Sande society. The initiates they graduate with become their social system of support and the society leaders are there to protect them as well. It is in this way that we see that all Mende women are connected. In summary, the Sowei Mask demonstrates the inner and outer beauty of the perfect woman, which every initiate of the Sande society and thus every woman considered an adult, strives to attain. Not only do the Sande teach young women about life, but also provide them with a network of support for the rest of their lives. In this way, the Sowei Mask represents not only the Sande, but all adult Mende women and their unavoidable connection to each other.

My First Day Essay Essay

My First Day†¦ As of today, August 30th, I, Blah blah blah, took the initiative to explore the entire campus. Today, the temperature could have possibly been right at about 93 degrees, and I decided to walk around this gigantic campus to waste time before my next class. During orientation week, I missed the campus tours because I was too busy sleeping my day away. So, what other way to compensate for lost time than to take my very own campus tour? Initially, I intended to look for the art buildings, but the best thing I discovered after my journey today happened to be the fact that the art buildings were being reconstructed. Just my luck. However, I did find the Knight Physics building which happens to be absolutely gorgeous. I also happened to stumble across the school’s arbortorium. I felt like I was walking through a jungle with my combat boots on and the leaves hovering above my head. I walked around in a circle and found my way to the school of law. The school of law is literally like its own kingdom within the campus. The students had their own law shirts, and the windows of the classroom even had curtains to block the sun out. I know curtains are a pretty simplistic observation, but I could not help but to find that fascinating! I have failed to sit in any classroom that had panels to block the sun. Only in the law school at the University of †¦. As I walked away from the law school, I made my way towards the UC area and back around towards the Rat. Passing the vivacious students lounging with their friends, I hiked around the lake under the scorching sun wishing that I had a bottle of water, a hat, and maybe even some sun glasses. The heat was pretty unbearable. Passing between the Hecht and Stanford towers, I ventured towards the school of architecture. That is one white building. I expected it to be more lavish in its exterior design seeing that it is the school of architecture. I walked past the school of architecture and head back towards Mahoney-Pearson. I know that area pretty well. †¦ is my new home for now. As I left the Mahoney-Pearson area, I circled around towards the UC area again and crossed the winding paths towards the Whitten Learning Center. There was approximately 10 minutes left to spare before class started, and the brightest idea that I came up with all day was†¦ to finally sit down!

How Race Is Defined As An Ideology - 937 Words

been the source for continuing abuses and mistreatment of certain classes. Many ideas have been advanced to address this issue. One such idea is the approach of what has come to be popularly known as colorblindness. Colorblindness is defined as an ideology that asserts the key to ending discrimination is to treat all individuals within society as equally as possible without regard to culture, race or ethnicity (Tarca, 2005). Attention must be given to the idea that race is a social construct. For the purposes of this paper, we will delve into topics that explore the idea that race is continually being refashioned by various political, social and cultural forces (Gallagher, 2012). For instance, long occurring abuses of minority classes have been perpetuated by socio- political forces that have continued to justify this systematic mistreatment. Moreover, as the courts over the years have dismantled the historic ruling in Brown v. Board of education, inner city African American youths have struggled with a poorly funded school system, ‘indirect’ segregation and â€Å"culturally barren and robotic methods of instruction (Kozol, 2005).† In the not so distant past, race mattered greatly as it was and often still is the single greatest factor affecting ones social standing, even without the overt prejudice and racism symbolized by such groups as the Ku Klux Klan that extended well into the 20th century; to the detriment of most minority classes, especiallyShow MoreRelatedThe American Of Latin America944 Words   |  4 Pagesthe 1920s and 1930s intellectuals and statesmen in Latin America began to adopt ideologies of race mixture in an effort to advance nation-building projects based on notions of inclusion and racial equality. These notions which where said to promote racial inclusivity included mestizaje. The ideology of mestizaje often times enabled exclusion through racial terms and marginalization. In order to grasp how such an ideology has created a paradoxical and contradictory outcome politically, economicallyRead MoreRace And Its Impact On Society972 Words   |  4 PagesRace, a term people choose to blandly deny but affect our everyday lives. Whether or not we choose to be consciously aware of it or not, race has an astronomical effect on our society. A persons’ race affects what school that they attend, their form of employment and ulti mately how they are perceived. Race is defined as â€Å"groupings of people believed to share common descent, based on perceived innate physical similarities†. Smith Lecture notes. Essentially, one can categorize or identify the raceRead MoreRacism : Racism And Racial Discrimination1425 Words   |  6 PagesRacism consists of ideologies and practices that seek to justify, or cause, the unequal distribution of privileges, rights or goods among different racial groups. Modern variants are often based in social perceptions of biological differences between peoples. These can take the form of social actions, practices or beliefs, or political systems that consider different races to be ranked as inherently superior or inferior to each other, based on presumed shared inheritable traits, abilities, or qualitiesRead MoreAdditionally, In His Book â€Å"Distinction,† Bourdieu Discusses1321 Words   |  6 PagesClass â€Å"is not defined by real property† but is determi ned by the structure of relations between values art, social graces and other resources, that the bougie gives a particular value to each class, as well as practices (p. 106). Thus, class is defined as one’s relations to others who may or may not be part of that same class. 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Comparison Paper - 652 Words

BrieAnna Wallace Professor Loput ENC 1101 (12:30 P.M.) 20 February 2012 Ignorance Killed the Cat In â€Å"Making the Grade† by Kurt Wiesenfeld and â€Å"In Praise of the F Word† by Mary Sherry, both authors establish an issue with the grading system in schools. Somewhere along the line, love for knowledge died and a generation of indolent students were born. They both however, point the finger of blame in different directions. Wiesenfeld claims society has molded the student to believe he/she can simply charm their way to good grades, whereas Sherry holds complete liability in the pampering of high school teachers. In the materialistic world we live, it’s easy for Wiesenfeld to grasp how love for knowledge has diminished. Fast fortune with†¦show more content†¦They are both correct. 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The strengths were, I did a good job at finding thing to compare and contrast, but a weakness is I should have found other references or documentation to support the two sides I was comparing and contrast. I have learned through my academic career that it is always better to be able to reference and support any claims that are made. Another, weakness I found with the paper was the formatting of the paper. I didn’t like how I listed

Barbara Kruger Art History Archive - 1398 Words

According to the Art History Archive, Barbara Kruger is an American conceptual artist born in Newark, New Jersey in 1945. She attended Syracuse University in 1964 where her interests in graphic design, poetry, and writing developed. A year later, Kruger moved to New York and attended Parsons School of Design where she was exposed to the creative spheres of photography, fashion, and editorial design. In 1966, she left Parsons to work for Condà © Nast Publications and soon after began to work at Mademoiselle magazine where she was promoted to head designer. Throughout her professional career, Kruger worked as a graphic designer, art director, and picture editor for various publications including House and Garden and Aperture. Kruger’s†¦show more content†¦The red text box is the focal point of the work and takes up about one-fourth of the composition. Barbara Kruger’s Untitled (I Shop Therefore I Am) is a visually simple but bold work that evokes postmodern themes including media, popular culture, and consumer cultures. The daring and aggressive red text box draws the viewer’s eye directly to the bold phrase in white font. â€Å"Kruger reformulated Renà © Descartes’ philosophical proposition of cognitive existence, ‘I think therefore I am’, into a motto for the hyper-ventilated acquisitive world of the 1980s boom time†¦Ã¢â‚¬  (Engberg). Descartes’ theory implies that as long as an individual is simply thinking there is an active engagement that is occurring that justifies a meaningful existence. Thus, thinking gives substance to an individual’s life. By replacing the word â€Å"think† with the word â€Å"shop† Kruger is making a social commentary on society’s shift from cognitive value to material value and exposes the tie between consumer culture and per sonal identity. We are no longer defined by what we think but by what we buy; as a result, our culture has become so overwhelmed with materialism that people have become more reliant on the products that they buy and the materials that they own to define who they are. The contrasting themes of intellectual value versus material value in Kruger’s work instigates the viewer toShow MoreRelatedThe Collection Of Artefacts And Material Culture And Design1877 Words   |  8 Pages VSAR 3017 Indigenous Art, Culture and Design Journal Lecture: August 15, 2014 The collection of artefacts and material culture of Aboriginal people have not always been understood and referred to as art. In a way, museums and avid institutions in the nineteenth century have been seen as institutions of control, ordering and organising knowledge about people and put them inside a particular framework in order for them to be understood. Images and tools andRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesNikki Ayana Jones Senior Managing Editor: Judy Leale Production Project Manager: Becca Groves Senior Operations Supervisor: Arnold Vila Operations Specialist: Cathleen Petersen Senior Art Director: Janet Slowik Art Director: Kenny Beck Text and Cover Designer: Wanda Espana OB Poll Graphics: Electra Graphics Cover Art: honey comb and a bee working / Shutterstock / LilKar Sr. Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Full-Service Project Management:

Chapter Reviewing the Facts Free Essays

Of course, It Isn’t always pleasant to hear active comments about what we are doing. Sometimes our feelings get hurt, our ego Is wounded, or the feedback strikes us as, well, stupid. That said; let’s consider a shift In our perspective. We will write a custom essay sample on Chapter Reviewing the Facts or any similar topic only for you Order Now Feedback Is a form of coaching. When we work with a coach, he or she Is constantly giving us negative feedback-?and we appreciate It. A golf coach, for example, will correct the way you hold or swing the club and you’re delighted to get the negative feedback. In fact, you pay for all these â€Å"complaints. † Dissatisfaction happens. What we choose to do about it can make all the difference in reading customer and employee loyalty. To do something about dissatisfaction, we need to know when it is happening-?we need to get the silently dissatisfied customer to speak up by creating open communication channels. (Customer Service: Career Success through customer Loyalty) Chapter 9-Reviewing the Facts 2. – What are the three important steps needed to recover the potentially lost customer? The first step consists of both apology and accountability. Say, â€Å"I’m sorry,† and take ownership of a mistake, even if it’s because of supplier or other problems. Next, work with the customer to determine an appropriate remedy. This involves the customer in the resolution and sometimes uncovers less costly solutions. Resolution should not only address a customer’s direct loss but also compensate â€Å"pain and suffering. † Some refer to such compensation as â€Å"atonement. † Manage expectations with resolution schedules. In one Citibank experiment, specifying time frames for next steps increased customer satisfaction by 40%. Finally, follow-up. Determine whether the customer has received the promised treatment, and, more important, how they feel about it. One study indicated that a follow-up call to a once-unhappy customer can boost satisfaction by 5%-7%, and intentions to repurchase by 8%-12%. The second level is building integrated customer recovery capabilities In the following four areas: Companies must do more to upgrade the skills, training and pay of customer service representatives, especially since they handle an estimated 65% of all complaints. Other employees must also understand the Importance of customer retention. Ford trains new hires In such recovery skills as Interpersonal communications. Others regularly rotate employees Into customer service to underscore the Impact of departmental processes on customers. How much authority do employees have to recover customers? Employees at Marriott International, for example, can spend up to $2,500 without authorization to compensate customers. What are the timetables for resolution? Brothels Airways research showed that of customers defected if it took the company longer than five days to respond want level AT complaints trigger corrective Acton? Can any employee handle recovery, or should you depend on special representatives trained for customer recovery? Customers should be easily able to complain via email, letter or even well-publicized hot lines. Systems should streamline complaint acceptance, and generate complaint-based reports. Insurance giant USA scans every complaint letter into its database. Causes for the complaint are analyzed, and processes examined to avoid similar complaints in the future. To institutionalize improvements, systems should be developed to hold other departments accountable for their actions. Complaint data should also be used to determine investment priorities and service improvements. (Small Business Resources – How to Recover Lost Customers) How to cite Chapter Reviewing the Facts, Papers

Accounting in Global Business Organization-Samples for Students

Question: Discuss about the Challenges of Accounting in Global Organizations. Answer: Introduction In the 21st century, the uncertainty in the accounting scenario especially in the global business organizations has grown to a large extent. This poses a number of challenges before the entities since it has a direct impact on their ability to maximize their profit earning capacity. These intense challenges arise due to the rapidly changing business environment and the key organizational factors that operate inside it. Here the key challenges have been illustrated that arise in the financial and accounting scenario so that the readers can understand the strategies adopted by concerns to tackle such demanding conditions on the global platform (Adams, 2013). It is vital for the business firms that operate in the unpredictable global scenario to take into consideration the various factors that influence the accounting environment such as globalization, control issues, technological changes, internal modifications, etc so that the underlying intention of the new business strategies can be understood in a simpler manner (Abbott, Green Keohane, 2016). The key area that has been covered here includes the key accounting challenges of some of the important global organizations. Project Objective The primary objective of the project is to identify the key challenges that arise in the path of the global organizations due to which they have to act in an agile manner and perform their business operations in a careful way. It would basically help to understand how some firms succeed to modify their operations and sustaining in the unpredictable business environment. Project Scope The scope of the project work is pretty wide since it focuses on the global organizations and the challenges faced by such concerns due to the changes that are taking place in the business environment. At the same time the topic has been narrowed down to three multinational organizations so that the exact challenges that arise in the path of the businesses can be understood in the easiest way possible (Antrs, 2013). Literature Review The literature review is an important section of the activity since it fundamentally makes an attempt to focus on the key accounting challenges that arise in the path of a number of global organizations so that the readers can understand the significance of analysing the business environment that influence the global firms to make changes in their functional aspects as per their requirements (Barnes, et al., 2014). Key accounting challenges in global organizations Reporting model Business challenges arise in different form and one of the key challenges that arise in front of businesses is due to the accounting aspects. It is essential to understand that the technique adopted to follow the financial reporting process varies all around the globe. The International Financial Reporting Standards (IFRS) that is followed differs among nations and it can be divided into 2 categories the extent to which IFRS is allowed to impact the reporting structure of firms and the extent to which the practices stated in the IFRS differ in along the national lines (Brown Dillard, 2014). A number of blue-chip companies such as Wipro, which is a leading global IT, consulting and business services concern have tried their level best to align their accounting standards adopted by their business to the IFRS so that they can a healthy transition from Indian GAAP to IFRS. Even though Indian GAAP is quite similar to IFRS but still it is not exactly same since the global financial reporting is quite different and asks the business to disclose a number of facts and estimates in the business environment (Busco, 2014). A number of challenges also arise in the legal and regulatory framework of the business concern due to which the business has to focus on amending the prevailing model so that it can adapt to IFRS. Another vital reporting challenge faced by a number of MNCs would be the detail relating to the foreign currency exchange rate at which the business transaction needs to be translated so that the inclusion of the same can be done in the financial statements of the undertaking. This shows that many global organizations face a number of challenges in their reporting aspects of the business (Clegg, Kornberger Pitsis, 2015). Comparative accounting In the prevailing global environment, the accounting standards that are followed by the business organizations has a major role to play since it has an impact on the financial performance of the business concern on the global platform. Over the past years, a number of research studies have been conducted that focus on the factors that bring about difference in accounting model of businesses it is known as comparative accounting. In the paper Accounting in the global environment author M. Gaffikin has stated that a number of elements such as legal system, culture, language, religion, etc have got an impact on the accounting model that is followed by business undertakings in the global business environment (Gaffikin, 2008). One of the factors that pose challenges is culture since no one has exactly been able to define the term and it has different meaning for different individuals and business entities (Depledge, 2013). The comparative accounting cannot depend entirely on the cultural dimensions and it must involve a broader scope to have a significant meaning that can be understood. Due to the rapid changes that are taking place in the business scenario due to globalization, businesses face challenges to identify the exact accounting policies and procedures that will be beneficial for their business and its operations as a whole (Downey Bedard, 2015). Due to the presence of undefined elements in the accounting aspects of the business activities, a number of concerns fail to implement the most appropriate accounting regulations that can be beneficial for the business concern (Geppert, Matten Williams, 2016). Developing of new business Another key challenge that is faced by business concerns in the global environment relates to the formulation of key business ideas to introduce new model of business. The changes that have been taking place in the business environment on the global platform demotivate the entrepreneurs to conceptualize new business ideas since the complexity associated with it further gives rise to a number of financial accounting and management accounting challenges (Held, 2013). Due to the intense competition that exists in the international industrial scenario, a number of global businesses feel pressurized to introduce new business ideas because they fear that it might fail due to the strict accounting policies that need to be adopted to carry out the business activities (Klverpris Mueller, 2013). Thus in the global marketing scenario, the newly evolving changes in the accounting model deter business concerns to exploit the business situation since they feel the organic growth will be limited, which could have an adverse impact on the overall objective and performance of the business undertaking (Lisak Erez, 2015). Some key issues are inflation accounting, differences in the multinational taxation system on the global platform, determination of the income tax as well as the indirect tax model like VAT, withholding tax, etc. It is important for global business concerns to be well prepared before entering the international market since otherwise it can lead to disappointing outcome and detract its business efforts in the domestic marketing scenario as well. In order to protect the effort, time and financial resources, the businesses that wish to operate in the global market platform need to analyze the market scenario in the best way possible so that all the challenges can be identified in the most effective way and necessary strategic plans can be created and implemented so that the businesses can transform their business idea into a reality and make a strong global presence in the marketing scenario (McGann, 2015). Example In the shipping and logistic sector, all the accounting aspects especially the taxation and legal models should be understood. Technology Issues Most of the assessments s regarding challenges in accounting considers technological issues as one of the top issues for the multinational companies. This is bets comprehended as the struggle for keeping up with the new, evolving and innovative technological requirements and the expectations of the associated clients (Milne Gray, 2013). Mostly the common challenges in the any multinational company multiply rich and favorable opportunities. This is mostly relevant in the case of the financial and accounting sectors. For an instance, the multinational companies which leverage the power of creating marketing automation and associate it to the categorized insights of the experts obtain the opportunity for differentiating themselves. It is very precise as the field as a unit is striving with technology that using it in a successful manner can be very effective. Dealing with the Demands and expectations of the clients Dealing with the expectations and demands of the clients represent a challenge that is of high priority for mostly 29 percent of the multinational companies. The clients expect stellar service and to be more specific, they do expect for having their issues resolved. The significance of these expectations is very important and it definitely tales a whole lot of attention firm themanagement for ensuring that the satisfaction level of the clients are met efficiently (Reinalda, 2013). In the case of Wal-Mart, the company has a record of facing big issues and challenges regarding its accounting and financial obligations in the country of China. After many years of heralding the country as one among its best markets, the retail company stated that its performance in China was the worst in the history of the company. This was completely due to the unresolved accounting issues (Rinaldi, Unerman Tilt, 2014). This resulted into the scale up of the management of the retail stores and the cutting down of jobs thereafter. Inspite of the appearance of the reversals to be abrupt the gaps in the foundation of the retail business of Wal-Mart in China have been evolving for many years, which is hidden by the questionable unauthorized practices of sales and accounting which was stated by the employees of the company themselves. The accounting practices included certain sales that were allegedly booked in the case when no merchandise left the stores shelves. This resulted in mak ing the business to appear very strong even in the case where there was significant slow done in the transactions of the retail along with the pilling up of the unsold inventory. This was verified by the authorized documents and people of the company itself (Seo, 2013). The retail company itself stated that it was not happy with the growth of the inventory on an international level. The retail stores in China, at present continue to make huge sales which are sometimes very unprofitable and are made without any authorization of management which was stated by the employees of the retail company who left their service. Huge concerns regarding the accounting issues and bulk sales that cropped in were raised back in the companys internal report of 2011 which was obtained through the email of an internal company and the interview of the former employees by the lawyers. Both the interviews and reports with the former and current employees state the Chinese stores of Wal-Mart ordered extens ive investigation under extreme pressure for meeting the targets of earnings, indulged in to markups of inventory that were temporary in nature as a move regarding accounting of the company which could furnish huge profits without any sort of additional sales of the merchandise. Right after the employees recognized discrepancies of inventory pricing in the year 2011, the senior leadership of Wal-Mart in China and United States had ordered for an extensive investigation which resulted in to different changes in the accounting and financial department of the company along with the leadership and disciplinary actions in the internal structure of the company (Sharp, 2014). This however, strengthened the compliance measures, regular audits and training in the company which was reported by Wal-Mart in its statements (Waters Rinsler, 2014). None of the accounting and financial challenges that were reviewed for the retails stores in China were determined to be of useful matter to the conso lidated accounting and financial conditions and outcomes of operations of Wal-Mart. Wal-Mart also did not happen to address the specific queries regarding issues and challenges associated with accounting and the changes in the leadership. It only stated regarding its bulk sales which are common in practice by the developing markets that are monitored and regulated on a regular basis and most part of it is comprised by the Chinese business. The bulk sales are recorded to provide a minimum of $243 million dollars in sales and the accounting of the markups ranged to a 4 percent of gross profits in the year of 2010 only, that too in the hypermarket stores which was investigated by Stanford Lin, who performed the internal review of the accounts of the company (Shyamsundar, 2013). The employees of Wal-Mart were unable to understand the reason behind the high prices which were significant even of for temporary basis., as they did not resonate with the regular strategy of low pricing that t he successors of Sam Walton along with him used for turning the five and-diem into the biggest retail chain in the world which has more than $500 billion as its annual sales. The markups had the pattern of unauthorized, unsustainable and unusual steps and deals in accounting with the rivals and suppliers which made the profits and sales appear to be very string than the underlying trends of retail in the stores. Due to these aspects, the business of Wal-Mart in China was getting worse on a continuous pattern inspite of the pronouncements to the contrary (Sioshansi, 2013). In the case of Tesco, the accounting challenge and issue is mostly regarding the recording revenue way too early. The deals that are done by Tesco with the suppliers which result in the payments back to the Tesco for almost a period of multi-year appear to have led in too much of the revenue which is being loaded and confronted at front instead of spreading it over the entire span of the deal. The auditors were responsible for the glitch which caused to the turmoil in the accounting and financial statements of the company (Timmer, et al., 2015). In accordance to the last audit report of Tesco, materiality was 150 million pounds and the auditors could not be blamed with no specific mistake in any year of more than 118 million pounds. In the concurrent accounting year, Tesco had overstated its profits in the first half of the year. It emerged that 145 million pounds of the error was from the prior years which completely denoted that the accounting of the company had issues in its previ ous years (Spence Rinaldi, 2014). This challenge that Tesco faced regarding obtaining of efficient accounting was the failure of the company in having a finance director for many weeks which resulted in weak internal control system over the accounting and financial statement (Sultan, 2014). Conclusion The attraction and development of the new clients is one of the most important aspect of business for any multinational business organizations in the world. As the needs , expectations and buying behavior of the clients evolve, the accounting and financial conditions of the multinational companies need to be competitive and sustainable so that clients can associated and collaborate with them for successful businesses. The accounting and marketing efforts must be in adapting the requirements of the clients alongside them. The multinational companies must make serious efforts to address all of these issues and challenges for having highly successful and strategic business. References Adams, C., 2013. 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