November 20, 2007

The writing world of Accounting

Earlier this semester, I investigated the types of writing that are seen within the professional field of accounting. In order to bring this topic closer to my current status (an undergraduate), I also sought to discover the writing that is done as an undergraduate accounting major. In order to receive a primary source on this matter, I consulted both John Boyer (my brother, a junior accounting student) and John Hill (a senior accounting student). After talking to them, I understand that three of the most important genres of writing in the accounting field consist of general bookkeeping, financial reports, and memos.

The first type of writing that both students mentioned consists of the general bookkeeping aspect of accountancy. This empirical side of accounting is the only side that I have seen thus far and it appears that this is built upon and expanded through the years as an undergraduate. In talking with both John Boyer and John Hill, I have come to learn that this bookkeeping background is essentially the foundation of accounting that all subsequent learning must be built off of.

Although much of the writing composed in general accounting classes is purely statistical, students are required to produce financial reports. These reports simply present a quantitative analysis of a company and are extremely direct and to the point. An example of a portion of a report might say that the earnings of a company were XXXX for the quarter and their ratio of current assets to current liabilities was X%. A more specific type of report, and audit, is used in more advanced accounting courses. Although these audit reports discuss different criteria than general reports, they have many of the same characteristics of generic financial reports (i.e. their terse manner).

Upon reaching classes such as Management 250 and Accounting 300, the writing demanded begins to expand to other genres. Specifically, students are taught the finer working of how to send memos in both physical and electronic forms. Although there are two methods of communiqué for memos, the principles behind successful memos are simple: the writer needs to convey a message clearly and in a concise manner. Students will practice sending memos to clients, management, and other important individuals in the business world.

When comparing the types of writing that I compose for my current classes with that of upper-class accounting majors, I can identify several similarities and differences. I have already begun to build the foundation of bookkeeping-based writing which will influence the remainder of my education.

November 12, 2007

Archival Balance

The word “archives” refers to both documents and records relating to the activities of a person, family, corporation, etc, and the place where these historical documents are kept. Within the city of Cleveland, these archives are hidden deep within many institutions, and generally exist without pomp. However, a trip to the archive of the Cleveland Orchestra reveals not only the importance of the writing within the archives but also the writing that is used to organize, preserve, and promote the artifacts.

The Cleveland Orchestra’s website claims that its archive’s “prime function is to organize, preserve, and promote the historical records of the institution.” (http://www.clevelandorchestra.com/html/Education/AdultLearning.asp)
Each one of these tasks requires a great deal of writing that falls on the archivist or their colleagues. In meeting with the archivist of the Cleveland Orchestra, Amy Dankowski, it is easy to identify many facets of her position that can easily fall into these three categories.

Under the topic of organization, she and others have created “finding aides” to speed up the process of locating artifacts. Acting as a more-detailed table of contents, these aids provide a researcher with a brief summary of the different parts of the archive so that they may avoid digging through the artifacts piece by piece. This tool has been created over the years as additional archives are added and represents an enormous investment in writing on behalf of the archivists.

The preservation of these archives is the next integral factor of an archivist’s job. Dankowski related the fact that some of the orchestra’s documents are readily accessible to the public while others have restricted access. Therefore, in the preservation of archives, one must sort through the documents to categorize the level of clearance one must obtain before viewing them. As part of this, the archivist must also make the documents that are expected to be used more frequently readily available (i.e. keeping them at Severance Hall rather than shipping them off elsewhere). Once this sorting is complete, the physical mechanics of the preservation can be as simple as storing financial reports in boxes or keeping fragile documents in microfilm.

The final expectation of an archivist is to promote the archives. Dankowski has found several ways to fulfill this task through different means. She recently created a timeline that points out significant dates in the history of the Cleveland Orchestra in order to educate the public about the rich history of the organization. Also, she re-wrote the script used by tour guides in order to make it much more historically accurate and invigorating. One last example Dankowski provided was a time when she dug up old photos of past events to put on display when a group of elderly women were meeting within the hall. She mentioned that other archivists might be surprised to learn that she allowed the women to handle these pictures. However, Dankowski noted that fact that a large part of her job is to balance these different roles of her job (in this case specifically preserving and promoting).

After listening to Amy Dankowski speak about her position, I learned that success as an archivist revolves around the effective balancing of the organization, preservation, and promotion of archives. If she merely preserved the documents and didn’t allow anyone to see them, they would serve no purpose and might as well be thrown away. If she allowed anyone to handle the documents without restrictions, damages may occur to these vital pieces of history. Finally, if there was no organization to the archives, it would be like finding a needle in a haystack if someone was looking for a specific document. Although I have illustrated quite an issue in the profession of an archivist, the cure is relatively simple: merely being cognizant of this balance will ensure the success of the archive.

October 05, 2007

In 2004, Cleveland was ranked as the poorest city in the United States. This fact, along with the alleged problem of sprawl and decreased population, would lead many to think that it is a dying city. Although these statistics may pessimistic, a walk into downtown Cleveland would make anyone rethink the assertion that Cleveland is a dying city. Specifically, the many examples of writings (historic landmarks and posters indicating improvement) give evidence that Cleveland will always be a hub rich with commerce and history.

As an attempt to attract visitors of any motivation (tourists and business people), it appears that Tower City has released a new marketing strategy. Walking around the complex, it is hard to miss the signs that say something to the effect of “Work + Dine + Stay = Tower City or Shop + Work + Play = Tower City”. View Image Undoubtedly, these signs are intended to convey the versatility of the area and to accommodate to vacationers and business travelers alike. Another large-scale poster hangs on the side of a building saying “We’ve Got It All. Together.” View Image The bottom of this sign indicates that it represents “Cleveland + Akron + Youngstown + Canton”, surely to show the unity among Ohio’s cities. These types of signs created by either large organizations in the city or Cleveland itself are evidence of an effort to bring commerce and tourism to the city of Cleveland.

A more impressive form of attraction comes in the form of historic landmarks indicated by an official sign that reads “Ohio Historical Marker”. Although these are obviously not a new strategy to attract people, these historical sites are proof of Cleveland’s enduring strength as well as hope for the future. One such land mark is the First Presbyterian Church of Cleveland (called the “Old Stone Church” on its marker). View image Although this church has been rebuilt twice due to fires, it still stands as a glimpse into the past and should provide Clevelanders with a sense of pride. Another piece of art in the area is a statue of Tom L. Johnson, the 35th mayor of Cleveland, along with an inscription to his dedication. View image
Obviously, the members of Cleveland regard him as one of their best mayors and chose to remember his accomplishments publically. One final historic landmark that cannot be missed while walking around downtown Cleveland is the Soldiers’ and Sailor’s Monument. Stepping inside this incredible work of art is quite eye-opening when you see the thousands of names written all over the walls. View image These names list the men and women from Cuyahoga County that served in the Civil War. Such a tribute certainly defines Cleveland as a city that is dedicated to remembering is rich and proud past. Hopefully, by proving that it is determined to preserve its past and improve its future, the city of Cleveland will survive this period of poverty and sprawl

September 28, 2007

The Limits of the Virtual Campus

When my parents attended college, professors did not start class by asking “Did everyone get my email about the homework?” or “Remember to turn your essays in using the digital drop box.” The obvious reason for this is that these technologies hadn’t yet been invented. On the contrary, my college experience thus far has been filled with online applications, hundreds of emails, PowerPoints, and many more activities requiring internet access. In fact, during the first two weeks of school when my internet didn’t work, I was left utterly helpless. While at one time college activities were conducted using merely “physical” writing, “virtual” writing has increasingly become a larger part of the college life.

Continue reading "The Limits of the Virtual Campus"

September 21, 2007

I was walking back to my dorm this Wednesday evening when I passed another student marching along with the words “Tuck Fexas” screened across his T-shirt. I let out a small chuckle but then quickly thought to myself about the purpose, motivation, and effectiveness of such a form of “body writing” (as I define it: Any form of writing found of the body). When dissected into its finer parts, writing on the body has many elements that influence it. However, I am most intrigued by the idea of the location of writing with respect to the person’s body parts. By analyzing the location of body writing on a person, many clues are given as to the meaning of the writing as well as whether it was intended for public or personal viewing.

A recent trend in the fashion of clothing and tattooing has to do with writing on girls’ lower backs/butt. One item that fall under this category is the line of sweatpants released by Victoria’s Secret called PINK in which the word “PINK” is written across the back of the pants.

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Another example is a new fad of tattoos placed on the lower backs of women that also share the derogatory name “tramp stamps”. In each of these cases, although the writing appears on the back of women, I believe that it is still very much placed there for public viewing (partly due to the fact that the individual wouldn’t be able to read the writing anyway). Additionally, the fact that the writing appears in a somewhat intimate location gives clues as to the purpose behind the writing. Clearly, the writing is placed where it is to draw attention to the area. Therefore, these girls are trying to tell whoever is behind them that “I’m sexy and I want you to look at me.” While someone might argue that these girls are merely trying to distinguish their individuality, I would respond that “Yes, they are showing the individuality, but in a way that draws attention to their behind.”

Certainly the most common form of writing displayed on students is on the front of T-shirts. In this instance, it is obvious that this form of writing is intended for public viewing due to its “front and center” location on a person’s body. The purpose, however, of this form of writing is highly dependent on the specific T-shirt. The example mention above portrays the fact that this person did not have a very high opinion of Texas. Other examples may be of T-shirts with a band name on them which means to say “I like this band and support them”. However, the highest percentage of T-shirts around campus display Greek letters of fraternities or sororities as if to say “I am in this fraternity/sorority”.

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As a result, although each T-shirt may have a different meaning, due to the location of the message on a person’s body, they all have in common the fact that they are intended for public viewing.

September 14, 2007

The Writing that Defines our Home

When the average individual is asked to think about “writing”, they most likely think of books, newspapers, magazines, essays or the like. However, a great quantity of the writing that exists in the world is located in our immediate environment: our living space.

As a resident of Mistletoe Residential College here at Case Western Reserve University, it is surprising to see how much the writing around us reveals information about our own lives and community. This writing that I speak of covers anything between bulletin boards regarding academia to notes left by students on dry-erase boards. Although the writing in the residence halls contains so many different types, each piece of evidence of writing can be placed into two categories: writing which students display to create their individuality or writing that the school (RA’s, Administrators, etc) displays to help students learn and become a community. In turn, these two categories expose an internal clash in every member at Case Western, the clash between individuality and community.

Many of the pieces of writing throughout my residence hall have been displayed within the past month by students themselves. One of the most prominent forms of writing comes via dry-erase boards which most students have on the outside of their door. The practical purpose of these boards is to leave messages to roommates such as “At Class Back At 3:30”. However, the majority of the use that they receive is in the form of messages left by random other people. Often times vulgar, these messages are just examples of students displaying their crazy and spontaneous personalities while simultaneously showing individuality.

Again using doors as a media to display pictures/writing, other students have an array of flyers for clubs, comic strips, or pictures of random celebrities. The purpose of displaying these can be anywhere from “I’m interested in these types of things.” to “I’m a completely random person and I just decided to put this on my door on a whim.” While some people might disregard these pieces of writing as immature spontaneity, I argue that these present a glimpse into the person who displayed them and therefore defines their individuality. Below is a picture of a neighbor’s door which displays many of the types of writing that I have mentioned: dry-erase board, comic strips, flyers, etc.

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The other component of writing in the residence halls fits into the category of writing that is displayed by the RAs or other individuals in authority to create a sense of community. In this case, the residence hall administrators feel it is their obligation and duty to instill a sense of togetherness within their respective residents. They do this by planning residence hall events (which are advertised through flyers), encouraging students to study together, and creating the organization of residential colleges, buildings, and floors.

In order to encourage students to study together and form a community with the school, there exists a bulletin board dedicated to ESS (Educational Services for Students) which has several flyers pertaining to “How to study in groups” or “How can I pass my big exam?”

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Another example of community occurs with the creation of residential colleges such as “Mistletoe”. As a result, our floor dons a large escutcheon of Mistletoe which everyone has signed. Again, the purpose of this writing pertains to the desire for a sense of community among students.

Although I mentioned earlier that these contrasting ideals of individuality and community create a clash, it is possible for the effective integration of these components. Such a subtle combination can be found on the doors of RAs. In one sense, they must fulfill their job as a resident assistant and lend aid to those students who need it as well as support the community of their respective floor. However, they are, at the same time, individuals who want to display the crazy and spontaneous pictures that their residents do. Depicted below is the door of one such RA who displays his schedule, an emblem pertaining to himself, and a white board (not shown) – all examples of individuality. However, also in the mix is a sign saying that he is there to lend aid to his residents and play the role of an administrator.

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Therefore, while it can be said that there are two distinct forms of writing in residential buildings, it is also possible for their boundaries to be meshed together.

August 31, 2007

Intellectual Property

While most high school officials would likely contend that their students are taught and constantly reminded about the issues of intellectual property, academic integrity, and cheating, a different lesson is taught when one experiences the deeper workings of the classroom.

Due to the fact that I ended my high school career merely three months ago, the “deeper workings of the classroom” that I mentioned are still very fresh in my mind. Additionally, I can recall the many times that we were warned against the unethical practice of cheating as well as taught the proper way to cite references in papers.
The reaction of many high school students to this lesson is similar to Calvin's:

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Despite the efforts of teachers, I can name countless times when I would be sitting in English class and watched as students prepared their cheat sheets for next period's Japanese quiz. Even more prevalent were the students who would cite references in papers, but only around half of the ones they used. Since few, if any, teachers used online tools to check for plagiarism, I never witnessed anyone being caught in the act that I am positive they committed.

As a result of these many offenses against academic integrity, high school students are more likely to learn clever ways of cheating over why it is necessary to cite sources and use their own intelligence.

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Although the consequences of these actions are not felt immediately by students who cheat on assignments, retribution does rear its ugly head. These students are merely delaying the point at which they become effective writers or thinkers. The only way to improve upon one's skills is practice and this is what they are missing. I have yet to become an extremely accomplished cellist by playing recordings of Yo-Yo Ma and telling people that I am really playing. In the same respect, the writing and brain capacities of these high school students are being stinted prematurely.

When said students are given future assignments, they have no way out other than to cheat again, or produce a sub-standard result. However, reliance on such ethics cannot hold out for long. Eventually, there will be an assignment that does not lead itself to cheating easily, say an in-class essay. It is here that they will fail as they attempt to develop their own conclusions and assertions.

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As some students are able to grasp the finer workings of writing, others find it to be a menace as they continue to fall farther behind the curriculum. Certainly with the advent of the internet the boundary of academic integrity is being breached with greater frequency. Contrastingly, I highly doubt that many high school students use the internet to read up on effective ways of writing or ways of approaching large tests. Due to many of these factors, cheating has become somewhat of a common place in high schools today and does not look like it will be eradicated anytime in the near future.