Technology Essay Example | Topics and Well Written Essays - 750 words - 7

Technology - Essay Example The technology age refers to the development, over time of several systematic techniques of doing and making things. The term technology was used, in the 17th century, to refer to the discussion of applied art only; gradually this art itself came to be the object of disintegration. Near the 20th century, the term had many meanings, processes and ideas, in addition to machines and tools. In the early 20th century, the term became common as most of technological developments took place in these times. There are many different uses of technology; the major and commonly applied area of technology is in communication (Hughes, 2009). Technology has been used to facilitate communication among people. Another use of technology is to provide the necessary security; a good example of such technology is that which is used, in airports and in the airplanes, to navigate aircrafts. Technology is used to make life easier, and it is manual. Companies also use technology to store information such tha t it becomes easy and efficient to locate and edit. Others use technology for entertainment purposes (Hughes, 2009). In the old days, all humans had a lifestyle that revolved around the development of tools and very few permanent settlements. The technology advancement then was to help humans to survive and get their food through hunting. Technology developments at that time were in the form of weapons and stone tools. Clothes were also among some of the major technology developments of that age. In the 21st century, main technological advancements are in the field of electronics. Biotechnology is also a relatively new field, which has undergone many developments. All the technology advancements of the 21st century have made our lives much easier and enjoyable (Colin & William, 2010). There are many different types and uses in technology. Technology can be divided several times according to the areas of use.

Examining the difference between a material weakness and a significant deficiency

Examining the difference between a material weakness and a significant deficiency The purpose of this memo is to summarize selected paragraphs of AS5 to form an understanding of how the top down approach is applied to an audit of internal controls. It is also to explain the difference between a material weakness and a significant deficiency by providing a list of indicators of material weaknesses, as well as an explanation of how both a material weakness and a significant deficiency will be communicated to the audit committee and on the auditors report. Top Down Approach The purpose of using the top down approach for an audit of internal controls is to allow the auditor to take a systematic approach to identify risks and select which controls to test. The top down approach begins with the auditor forming a general understanding of the entity and the industry in which it operates. This is accomplished by looking at the companys financial statements, and acquiring general business knowledge. The auditor then looks at the entity-level controls of the company to ensure that sufficient policies and procedures are implemented to recognize misstatements, due to error or fraud, in a timely manner so that material misstatements do not affect the financial statements. The two most important types of entity-level controls are those related to the control environment, and those over the period-end financial reporting process. Controls over the control environment should assess how management promotes ethical values and integrity, as well as whether or not the Board of Directors or the audit committee has assumed the responsibility of the accuracy and completeness of the financial statements and internal controls. Controls over the period-end financial reporting process should assess the methods used to enter information to the general ledger, how much IT is used in the financial reporting process, types of adjusting and consolidation entries, and the involvement of management, Boa rd of Directors, and the audit committee in the period-ending financial reporting process. Other entity-level controls that must be taken into account include controls over management override, the companys risk assessment process, centralized processing controls, controls that monitor operations, and controls that monitor other controls. It is important to understand that entity-level controls vary both in nature and precision. Some entity-level controls only indirectly affect the likelihood of detecting or preventing material misstatements, whereas others are specifically designed to monitor the effectiveness of the other controls. The more precise the control, the less tests the auditor must perform on those controls. Next, the auditor identifies any significant accounts and disclosures, and their relevant assertions. Relevant assertions are basically risky financial statement assertions. Financial statement assertions show that a transaction has occurred, is complete, is valued correctly, has transferred ownership to the company, and is properly presented on the financial statements. A relevant assertion, therefore, would be any of these financial statement assertions that are exceptionally vulnerable to having a misstatement and could cause the financial statements to be materially misstated. Significant accounts and disclosures that require more attention are those that are larger in size, are more susceptible to misstatements, are very complex, contain a larger volume of transactions during the period, have realized losses during the period, involve a high likelihood of related party transactions within the account, or there has been a significant change in the accounting methods used from las t year. It is beneficial for the auditor to go through the financial statements, and for each account and disclosure brainstorm all the ways it could have been misstated to identify as many risky areas as possible. Risk factors, as well as significant accounts and disclosures, and their relevant assertions will be the same for both the audit of internal controls as well as the financial statement audit. When auditing an enterprise with multiple business entities, the auditor should use the consolidated financial statements to identify significant accounts and disclosures. The next step is for the auditor to understand likely sources of misstatement. In order to do this, the auditor should achieve a series of objectives. These objectives include the auditor being able to show where there are vulnerabilities in a companys internal controls that could result in material misstatements to the financial statements, and what controls management has implemented to reduce these risks. The best way for the auditor to achieve these objectives is by performing walkthroughs. A walkthrough is when the auditor follows a transaction from its origination until it reaches the financial records, and makes sure that all of the control procedures were conducted properly. It is important that the auditor conducts these types of procedures him or herself and takes careful notes about what type of information technology is used, as well as what personnel is involved in each processing procedure. The final step in the top down approach is to select which controls to test. The auditor should test each control that is the most important in determining whether or not a particular risk has been sufficiently addressed. If two controls address the same risk, it may not be necessary to test both controls. Also, it may not be necessary to address two risks separately if one control sufficiently addresses both of them. Together, the tests of these internal controls will provide the auditor with a conclusion about the effectiveness of the internal controls over financial reporting. Material Weakness or Significant Deficiency The difference between a material weakness and a significant deficiency is simply that a significant deficiency is less severe. A significant deficiency is, however, still risky enough for the auditor to let management know so that they may have a chance to get rid of the problem. If management does not sufficiently address the problem within one year, the deficiency becomes a material weakness. All material weaknesses must be communicated to both management and the audit committee as well as mentioned in the auditors report on internal controls over financial reporting. A material weakness is a problem with the internal controls over financial reporting that will most likely result in an important error on the financial statements that would alter creditors and investors opinions about the company. Indicators of Material Weaknesses Auditing Standard five mentions four important indicators of material weaknesses to help the auditor determine what deficiencies are considered material weaknesses. The first indicator of material weakness is if there is any evidence that shows there may be fraud present. The second occurs when management alters the financial statements to fix a material misstatement that they found. The third is when the auditor finds a material misstatement and informs management about the problem. The fourth is an assessment of the audit committee. If the audit committee is doing a poor job acting as oversight over the financial reporting process of the company, there may be an increased likelihood of a material weakness. If any or all of these indicators are present for a given deficiency, the auditor should compare the facts with what a reasonable professional would consider to be in accordance with GAAP. If this is determined not to be true, the auditor must consider this deficiency a material weakness and disclose it on the auditors report of internal controls over financial reporting. Communicating to the Audit Committee and on the Auditors report The auditor is required to report any and all deficiencies found to management in writing and tell the audit committee about this communication. If the deficiency has already been revealed to management through different means, the auditor does not need to repeat this communication. If a material weakness is discovered, the auditor must communicate it to management and the audit committee first, and then disclose it in the auditors report. If a deficiency is determined to be significant, the audit committee, as well as management, must be informed in writing. The auditor is not responsible to report control deficiencies he or she is not aware of, nor is he or she responsible to provide assurance that all deficiencies have been discovered. The top down approach is a systematic method of assessing risk that an auditor uses to locate specific areas of risk in a companys internal controls over financial reporting, and select the best tests to make sure these risks are sufficiently addressed. The top down approach requires the auditors to start by understanding a company and its industry, then moving down to the companys entity-level controls, then to significant accounts and disclosures and their relevant assertions, then double check that the auditor has a complete understanding of the risks, and then finally select the controls that are necessary to test to make sure that all risks have been addressed. The main difference between a material weakness and a significant deficiency is that a significant deficiency is less severe. Also, although both must be communicated, in writing, to both management and the audit committee, only a material weakness must be disclosed in the auditors report.

dante :: essays research papers

Dante Alighieri (1265-1321) The greatest Italian poet and one of the most important writers of European literature. Dante is best known for the epic poem COMMEDIA, c. 1310-14, later named LA DIVINA COMMEDIA. It has profoundly affected not only the religious imagination but all subsequent allegorical creation of imaginary worlds in literature. Dante spent much of his life traveling from one city to another. This had perhaps more to do with the restless times than his wandering character or fixation on the Odyssey. However, his Commedia can also be called a spiritual travel book. "It were a shameful thing if one should rhyme under the semblance of metaphor or rhetorical similitude, and afterwards, being questioned thereof, should be unable to rid his words of such semblance, unto their right understanding." (from Vita Nuova, c. 1293) Dante Alighieri was born into a Florentine family of noble ancestry. Little is known about Dante's childhood. His mother, Bella degli Abati, died when he was seven years old. His father, Alighiero II, made his living by money-lending and renting of property. After the death of his wife he remarried, but died in the early 1280s, before the future poet reached manhood. Brunetto Latini, a man of letters and a politician, became a father figure for Dante, but later in his Commedia Dante placed Latini in Hell, into the seventh circle, among those who were guilty of "violence against nature" - sodomy. Dante received a thorough education in both classical and Christian literature. At the age of 12 he was promised to his future wife, Gemma Donati. Dante had already fallen in love with another girl whom he called Beatrice. She was 9 years old. Years later Dante met Beatrice again. He had become interested in writing verse, and although he wrote several sonnets to Beatrice, he never mentioned his wife Gemma in any of his poems. One of his early sonnets Dante sent to the poet Guido Cavalcanti, which started their friendship. Dante also dedicated his first book to Cavalcanti. The work, LA VITA NUOVA (1292), celebrated Dante's love for Beatrice. The nature of his love had its roots in the medieval concept of "courtly love" and the idealization of women. According to another theory, Beatrice was actually a symbol of 'Santa Sapienza', which united secret societies of the day. Harold Bloom in The Western Canon (1994) sees Beatrice as Dante's greatest muse, his invention, who saved him "by giving him his greatest image for poetry, and he saved her from oblivion, little as she may have wanted such salvation.

Political and familial contexts Essay

Examine the ways in which the political and familial contexts and relationships are established in Act I of the play. The politics of the Italian Court in the play are revealed to the audience as corrupt and unethical, also exposing the state of the English Court in this period. Webster could not have written about it directly and so it is shown through the setting in Malfi. This corruption is mainly embodied by Ferdinand and the Cardinal, who are the most politically powerful characters in the play. Their power in the Court is reflected in their familial relationships with the Duchess. The venality of the Court in Malfi is first suggested by Antonio who describes the general make-up of politics in any region using the analogy of a fountain, ‘whence should flow pure silver drops’ but can be poisoned at the top thereby, ‘death and diseases through the whole land spread. ‘ As it seems to have done in Malfi, as the two most powerful figures are so moraless. Antonio is also describing the effectiveness and purity of the French Court in this dialogue, which emphasises the corruption in Italy. Bosola who himself is seemingly amoral, being introduced to the audience by Antonio as the ‘court-gall’, directly refers to Ferdinand and his brother, the Cardinal likening them to ‘plum trees that grow crooked’. He suggests that too much power and riches has made them so, but also that they are surrounded by ‘flatt’ring sycophants’ who are like ‘crows’ and ‘caterpillars’ and use them to gain power and wealth for themselves. This analogy can be linked with Antonio’s, to say that the corruption at the top of Ferdinand and the Cardinal has affected the rest of the court and made them equally depraved and greedy. It is ironic that Bosola describes these people with such distaste as he himself is a flattering ‘pander’ hoping to improve his position in court. The Cardinal could be seen as possibly the most underhanded character in the play because he is supposed to be a man of God and so his crookedness is emphasised. In the Cardinal’s first appearance Bosola mocks his religious position, shown by the hyperbole, ‘With all your divinity,’ thus revealing the Cardinal’s religious values to be almost non-existent. Delio explains Bosola’s bitterness towards the Cardinal to Antonio, and reveals that he was put in the galleys for seven years for a murder he was commissioned to do by the Cardinal. This blatant unjust act again is an example of his clear corruption. Further into Act One, the Cardinal initiates the employment of Bosola as a spy in order to keep an eye on the Duchess, his power is clear at this point because he makes Ferdinand negotiate with Bosola as he ‘would not be seen in’t’, demonstrating his apparent control even over his own brother, the Duke of Malfi. His power is paralleled with his astuteness, as Ferdinand suggests Antonio instead of Bosola for the job and the Cardinal correctly observes ‘His nature is too honest’ showing his ability to read people making him all the more powerful. Ferdinand is also clever, he can see through the flatterers in the court purposely trying to get in his favour such as Castruchio, who constantly and unnecessarily addresses him as ‘my lord’ and tries to dissuade him from going to war. Ferdinand recognises this and makes a mockery of him, sarcastically commenting about his pun, ‘Why, there’s a wit were able to undo all the surgeons of the city’. His power and control here is also made clear, as he gets angry when they laugh without him laughing, ‘take fire when I give fire, that is, laugh when I laugh. ‘

Sharing Responsibility †Role of local and state bodies: Disaster Management Essay

‘Disaster management can be defined as the organization and management of resources and responsibilities for dealing with all humanitarian aspects of emergencies, in particular preparedness, response and recovery in order to lessen the impact of disasters. Disaster — The term ‘DISASTER’ has been taken from a French word ‘Desastre’ (French ‘des’ means bad and ‘astre’ means star) meaning bad evil star. A disaster whether natural or human induced, is an event which results in widespread human loss. It is accompanied by loss of livelihood and property causing devastating impact on socio-economical conditions. India is one of the most vulnerable developing countries to sufer from various disasters like-flood, drought, cyclone, landslide, earthquake, forestfire, volcanic erruptions, roits, terrorist attacks etc. Natural disasters- It is an event that is caused by a natural hazard and leads to human, material, economical and environmental losses. They are beyond the control of human beings. Nature provides us with all the resources, but it can be sometimes cruel also. Some examples of natural disasters are- the 2001 earthquake in Bhuj, Gujarat, the 2004 Indian Ocean Tsunami, the 2008 earthquake in China, the 2007 cyclone in Myanmar. Eg. Floods, Drought, Earthquake, Volcano, Cyclones, Landslides, Avalanches etc. Human-Induced Disasters- Man made disasters are caused by human activities such as nuclear explosion, chemical & biological weapons, industrial pollution, war, accidents etc.Some serious destructions caused by humans, which affects the human beings and the socio-economic conditions of that area. For example- the 1984 Bhopal Gas Tragedy, train derailments, serial blasts in Mumbai in 2008 (26/11) etc. Eg, Nuclear, Biological and Chemical Disasters. Disaster Management It is the discipline of dealing with and avoiding risks. In general it is the continuous process by which all individuals, groups and communities manage hazards in an effort to avoid or minimize the impact of the disasters resulting from the hazards. It is almost impossible to fully control the damage caused by the disaster, but it is possible to minimize to some extent by these ways- (1) By early warning given by MET. department through radio, TV. (2) The police control room , fire control officers , the near by RED-cross office and other rescue teams should be informed. (3) Spread awareness about disasters and tips to handle them. (4) Space technology plays a very important role in efficient mitigation of disasters. (5) Major loss of life and property can be avoided with carefull planning along with and effective warning and evacuation procedure. (6)We should cooperate with the rescue teams. It is our moral and social duty that we should help in arranging relief camps for those who have suffered. Role Of Local People In Managing Disasters- 1. Spread awareness about disasters 2. Organise mock camps in their holidays in neighbouring villages to train people to cope up with disasters 3. The basic role of students is spreading ‘AWARENESS’ of what to do during and after disasters. This would lessen the death toll, panicking, paranoid and uncontrollable people running about 4. Be a part of emergency rescue team 5. A big aspect of disaster management is preparedness 6. Students can also provide first aod which would help authorities in saving lives 7. Deforestation should be checked 8. Buildings should not be built on steep slopes and every construction should follow the Architechtural Parameters. INTRODUCTION: India has been traditionally vulnerable to natural disasters on account of its unique geo-climatic conditions. Floods, droughts, cyclones, earthquakes and landslides have been recurrent phenomena. At the global level, there has been considerable concern over natural disasters. Evenas substantial scientific and material progress is made, the loss of lives and property due to disasters has not decreased. Over the past couple of years, the Government of India has brought about a paradigm shift in the approach to disaster management. The new approach proceeds from the conviction that development cannot be sustainable unless disaster mitigation is built into the development process. This project discusses the roles that government andvarious agencies that play an important role in managing disasters. We too as citizens of India can play a major role. We can also be a volunteer and also a skilled personnel and save lives of our near and dear country men/women in any disaster scenario. At the time of disaster various agencies both government and non – government organizations playa crucial role in preparing the society. Home Guards, Civil Defense, Volunteers of national Service Scheme, NehruYuva Kendra Sangathan too play a major role at the time of crisis. This chapter tries to understand the functions and role of these agencies in disaster management, who make the society a better place to lives. http://www.annauniv.edu/nss/aboutnss.htm (impo) http://www.etu.org.za/toolbox/docs/government/disaster.html (impo) http://www.indiastudychannel.com/resources/67723-SHARING-RESPONSIBILITY-ROLE-OF-LOCAL-AND-STATE.aspx (impo) http://disaster.ifas.ufl.edu/PDFS/CHAP03/D03-07.PDF http://orissa.gov.in/e-magazine/Orissareview/jan2004/englishpdf/chapter15.pdf http://en.wikipedia.org/wiki/Declaration_of_Human_Duties_and_Responsibilities http://www.nagalandhgcd.nic.in/CD%20disaster%20mngt.html (civil defence in disaster management) http://www.nagalandhgcd.nic.in/index.html ( Nagaland Home Gaurds and Civil Defence Organisation) http://en.wikipedia.org/wiki/Home_Guard_(India)#Functions ( function of Home Guard ) http://www.un.org.in/_layouts/CMS/undmt.aspx ( UN Disaster Management Team ) http://www.psgtech.edu/ncc/02NccInfo.html (NCC – Impo) INDIAN CIVIL DEFENCE— Home Guard ( Delhi Home guard and civil defence) National Service Scheme UN DISASTER MANAGEMENT TEAM LOGO INDIAN ARMED FORCES: The Armed Forces have six main tasks; To assert the territorial integrity of India. To defend the country if attacked by a foreign nation. To send own amphibious warfare equipment to take the battle to enemy shores. To follow the Cold Start doctrine, meaning that the Indian Armed Forces are able to quickly mobilize and take offensive actions without crossing the enemy’s nuclear-use threshold. However, officially, India denies having a cold start strategy – quoting the Indian Army chief: â€Å"There is nothing called ‘Cold Start’. As part of our overall strategy we have a number of contingencies and options, depending on what the aggressor does. In the recent years, we have been improving our systems with respect to mobilization, but our basic military posture is defensive.† To support the civil community in case of disasters (e.g. flooding). To participate in United Nations peacekeeping operations in consonance with India’s commitment to the United Nations Charter. The code of conduct of the Indian military is detailed in a semi-official book called â€Å"Customs and Etiquette in the Services†, written by retired Major General Ravi Arora, which details how Indian personnel are expected to conduct themselves generally. Arora is an executive editor of the Indian Military Review. http://en.wikipedia.org/wiki/Indian_Armed_Forces#Current (Details on the above info. And pictures of president of republic of India, Headquarters of ministry of defense etc.) NCC – India It is the Indian military cadet corps with its Headquarters at New Delhi. It is open to school and college students on voluntary basis. National Cadet Corps is a Tri-Services Organization, comprising the Army, Navy and Air Force, engaged in grooming the youth of the country into disciplined and patriotic citizens. The National Cadet Corps in India is a voluntary organization which recruits cadets from high schools, colleges and Universities all over India. The Cadets are given basic military training in small arms and parades. The officers and cadets have no liability for active military service once they complete their course but are given preference over normal candidates during selections based on the achievements in the corps. NCC HISTORY – The NCC in India was formed with the National Cadet Corps Act of 1948. It was raised on 15 July 1948 The National Cadet Corps can be considered as a successor of the University Officers Training Corps (UOTC) which was established by the British in 1942. During World War II, the UOTC never came up to the expectations set by the British. This led to the idea that some better schemes should be formed, which could train more young men in a better way, even during peace times. A committee headed by Pandit H.N. Kunzru recommended a cadet organization to be established in schools and colleges at a national level. The National Cadet Corps Act was accepted by the Governor General and on 15 July 1948 the National Cadet Corps came into existence. MOTTO OF NCC Unity and Discipline (Ekta aur Anushasan) AIMS OF NCC – 1. To develop qualities of character, courage, comradeship, discipline, leadership, secular outlook, spirit of adventure and sportsmanship and the ideals of selfless service among the youth to make them useful citizen. 2. To create a human resource of organized trained and motivated youth to provide leadership in all walks of life including the Armed Forces and be always available for the service of the nation. HOW ARE DISASTERS MANAGED AT NATIONAL LEVEL? http://ndmindia.nic.in/DM-Booklet-080211.pdf (institutional mechanisms) HOW ARE DISASTERS MANAGED AT STATE LEVEL: 1. INTRODUCTION The state Disaster Management Action Plan (DMAP) has been prepared for its operationalisation by various departments and agencies of the Government of Maharashtra and other Non-Governmental Agencies expected to participate in disaster management. This plan provides for institutional arrangements, roles and responsibilities of the various agencies, interlinks in disaster management and the scope of their activities. An elaborate inventory of resources has also been formalized. The purpose of this plan is to evolve a system to  · assess the status of existing resources and facilities available with the various departments and agencies involved in disaster management in the state;  · assess their adequacies in dealing with a disaster;  · identify the requirements for institutional strengthening, technological support, upgradation of information systems and data management for improving the quality of administrative response to disasters at the state level;  · make the state DMAP an effective response mechanism as well as a policy and planning tool. The state DMAP addresses the state’s response to demands from the district administration and in extraordinary emergency situations at multi-district levels. It is associated with disasters like road accidents, major fires, earthquakes, floods, cyclones, epidemics and off-site industrial accidents. The present plan is a multi-disaster response plan for the disasters which outlines the institutional framework required for managing such situations. The state DMAP specifically focuses on the role of various governmental departments and agencies like the Emergency Operations Centre in case of any of the above mentioned disasters. This plan concentrates primarily on the response strategy.

Education In France Example

Education In France Example Education In France – Book Report/Review Example Book Review: Education in France Book Review: Education in France France is the second largest country In Europe. It is also among the countries that enjoyed immense power and d influence in the past. In fact, one may argue that France had immense and continues to change the world. That is, in terms of culture and education more specifically. France is the fourth most populous nation. Over half of her population resides in cities. As result, France has a very high percentage literacy rate of up to 99%. Consequently, like other technologically developed countries, France’s rate of population growth has been slow especially after the second world (Gutek, 1993).The rate of farming activities has reduced even though agriculture is an important sector of the French economy. Moreover, the fact that about 33% of the land in France is arable under the country’s temperate climate. The land availability has led to a more urbanized France. Urbanization accompanies an increase in t echnological advancement. The advancement influences positively on the French education by mounting technological secondary schools as well as the vocational schools.The irony is that the French society is both customary and contemporary it is laissez-faire and at the same time conformist. In addition, it is religious and the same time secular. Regardless of these paradoxes, the French distinguish their country as a culturally unsurpassed leading light of the world culture. The impression that the French had a mission to civilize the world has had a profound influence on the French education. The phenomenon is evident through France’s activities in the eighteenth century. During this period, the French language rose to eminence of ousting Latin as the international diplomatic language (Gutek, 1993).The French were of the view that culture and common language gave them the French identity. Educationalists emphasized the responsibility of schools in broadcasting and upholding l anguage decorum, cultural tradition and preservation of the French identity. French system of education has seen to it that France thrives in its multicultural, multiethnic and multiracial character. France as a nation assumes the responsibility for service delivery in the education system since the creation of modern revolution. Policy makers within the state recognize the need to modernize education and make it influence the economy positively.ReferencesGutek, G. L. (1993). American education in a global society: Internationalizing teacher education. New York u.a: Longman.

Avon, Mary Kay and Estee Lauder Resume Animal Testing

Avon, Mary Kay and Estee Lauder Resume Animal Testing In February of 2012, PETA discovered that Avon, Mary Kay, and Estee Lauder had resumed animal testing. The three companies had each been cruelty-free for over 20 years, but since China requires cosmetics to be tested on animals, all three companies now pay for their products to be tested on animals. For a short while, Urban Decay also planned to start animal testing but announced in July of 2012 that they would not test on animals and would not sell in China. While none of these are completely vegan companies, they have been considered cruelty-free because they did not test on animals. Urban Decay takes the extra step of identifying vegan products with a purple paw symbol, but not all Urban Decay products are vegan. Testing cosmetics and personal care products on animals are not required by U.S. law unless the product contains a new chemical. In 2009, the European Union banned cosmetics testing on animals, and that ban went into full effect in 2013. In 2011, U.K. officials announced an intention to ban animal testing of household products, but that ban has not yet been enacted. Avon and Animal Testing Avons animal welfare policy now states: Some select products may be required by law in a few countries to undergo additional safety testing, which potentially includes animal testing, under the directive of a government or health agency. In these instances, Avon will first attempt to persuade the requesting authority to accept non-animal test data. When those attempts are unsuccessful, Avon must abide by local laws and submit the products for additional testing. According to Avon, testing their products on animals for these foreign markets is not new, but it appears that PETA removed them from the cruelty-free list because PETA has become more aggressive advocates in the global arena. Avons Breast Cancer Crusade (funded by Avons popular breast cancer walk) is on the Humane Seal list of approved charities that dont fund animal research. Estee Lauder Estee Lauders animal testing statement reads, We do not conduct animal testing on our products or ingredients, nor ask others to test on our behalf, except when required by law. Mary Kay Mary Kays animal testing policy explains: Mary Kay does not conduct animal testing on its products or ingredients, nor ask others to do so on its behalf, except when absolutely required by law. There is only one country where the company operates – among more than 35 around the world – where that is the case and where the company is required by law to submit products for testing – China. Urban Decay Of the four companies, Urban Decay had had the most support in the vegan/animal rights community because they identify their vegan products with a purple paw symbol. The company even distributes free samples through The Coalition for Consumer Information on Cosmetics, which certifies cruelty-free companies with their Leaping Bunny symbol. While Avon, Mary Kay, and Estee Lauder may have offered some vegan products, they had not specifically marketed those products to vegans and did not make it easy to identify their vegan products. Urban Decay had planned to sell their products in China, but received so much negative feedback, the company reconsidered: After careful consideration of many issues, we have decided not to start selling Urban Decay products in China . . . Following our initial announcement, we realized that we needed to step back, carefully review our original plan, and talk to a number of individuals and organizations that were interested in our decision. We regret that we were unable to respond immediately to many of the questions we received, and appreciate the patience our customers have shown as we worked through this difficult issue. Urban Decay is now back on the Leaping Bunny list and PETAs cruelty-free list. While Avon, Estee Lauder, and Mary Kay claim to oppose animal testing, as long as they are paying for animal tests anywhere in the world, they can no longer be considered cruelty-free.