Women are just as Violent as Men an Example by

Women are just as Violent as Men When we heard of domestic violence, it usually registers in our minds that women are victims. Most of the reported crimes, men are the assailants and women are the victims. Beyond our knowledge, there are numerous cases where men are abused by their partners but decided to remain silent about it. Need essay sample on "Women are just as Violent as Men" topic? We will write a custom essay sample specifically for you Proceed Most of us think that the level of violence inflicted on men by women is less serious than that inflicted by women (Straus, M. 1993). That is why when women are abusive; some of us think that women are just being defensive of themselves against men. Our society seemed to harbor an implicit acceptance of womens violence as relatively harmless, according to Maguire, J. (1999). Men chose to remain silent of their situation because of embarrassment. Men feel that people will not believe their stories. Due to this, rate of men being abused by women is difficult to estimate due to cases that are not reported and filed which leaves the whole story on women being abused by their partners Violence against men may start from actions such as shoving, pushing, and throwing objects; later on, it may turn into verbal abuse. It shows that men are more deeply affected by the cruel words that women might say such as coward and failure rather physical actions. Men can endure physical violence that women may give for they are tougher than women. In a more detailed way, women are just as violent as men. Psychological problem such as personality disorder often makes a woman characteristically abusive and violent. Women may also be suicidal and have severe mood swings which often result to being violent. Frustrations and depression can be expressed by women easier than men do. Women can be very vocal and violent about what they are feeling. Womens violence, psychologically speaking, can be interpreted easier than men. Their mental and emotional condition is a result of their own insecurities. Women have the need to create unrealistic expectations and demands towards men wherein they become violent when men were unable to provide or meet their demands. Unlike battered women who will do everything just to get out of the bad relationship, abused men chose to stay because they consider factors such as protecting their children from their wives or partners, they feel guilty about the situation and they think that they deserve the treatment that they are getting from their wives or partners, or they are dependent on women, regardless if it is emotional, mental, or financial dependency. References Gelbes, R. (1987). Family Violence. Beverly Hills: Sage. Lewontin, R.C. (1995). Sex, Lies, and Social Science. The New York Review of Books. Maguire, J. (1999). Are Women More Violent than Men? Violence Against Men is Ignored. Massachusetts News. Straus, M. (1993). Physical Assault by Wives, A Major Social Problem. Current Controversies on Family Violence. Sage Publications.

Examples of Physical Changes

Examples of Physical Changes Physical changes involve states of matter and energy. No new substance is created during a physical change, although the matter takes a different form. The size, shape, and color of matter may change. Physical changes occur when substances are mixed but dont chemically react. How to Identify a Physical Change One way to identify a physical change is that such a change may be reversible, especially a phase change. For example, if you freeze water into an ice cube, you can melt it into the water again. Ask yourself: Is the change reversible? Not all physical changes are easy to reverse.Was there a color change (with exceptions), bubble formation, or formation of a precipitate? These are all signs of a chemical change, not a physical change.Is the chemical identity of the end product the same as it was before the change? If the answer is yes, its a physical change. If the answer is no, its a chemical change. Examples of Physical Changes Crushing a canMelting an ice cubeBoiling waterMixing sand and waterBreaking a glassDissolving sugar and waterShredding paperChopping  woodMixing red and green marblesSublimation of  dry iceCrumpling a paper bagMelting solid sulfur into liquid sulfur. This is an interesting example since the state change does cause a color change, even though the chemical composition is the same before and after the change. Several nonmetals, such as oxygen and radon, change color as they change phase.Chopping an appleMixing salt and sandFilling a candy bowl with different candiesVaporizing liquid nitrogenMixing flour, salt, and sugarMixing water and oil Indications of a Chemical Change Sometimes the easiest way to identify a physical change is to rule out the possibility of a chemical change. There may be several indications that a chemical reaction has occurred. Note: Its possible for a substance to change color or temperature during a physical change. Evolving bubbles or releasing gasAbsorbing or releasing heatChanging colorReleasing an odorInability to reverse the changePrecipitation of a solid from a liquid solutionFormation of a new chemical species. This is the best and surest indicator. A change in the chemical properties of the sample may indicate a chemical change (e.g., flammability, oxidation state).

International Human Rights and Social Justice Essay

International Human Rights and Social Justice - Essay Example Ernest Davies, a delegate of the UN stated It should not be forgotten ... that the war by its total disregard of the most fundamental rights was responsible for the declaration (Morsink, 2011). The war served as the precedent for these human rights when nations came together to prevent further war and destruction. Human rights thus became universal at a crucial time in history. While 48 nations accepted the Declaration during its initial phase, these rights were not mandatory on any nation. Rather they were voluntary and paved the way for acceptance in law in many other including Canada where UDHR is part of the legal framework of the country. While many have argued whether these rights are actually universal but they were declared universal because they reflected on the views of the strong Western Nations that came to dominate the world after the Second World War. Even non-western nations consider these rights to be universal since they represent the ideals that these nations strive for. The basis of the Universal Declaration of Human Rights was created by Eleanor Roosevelt and Winston Churchill as they represented two of the strongest Western nations- the United States and United Kingdom. The first draft for UDHR was created by John Peters Humphrey which was rewritten by Rene Cassin after minor changes was made. The Declaration was unanimously accepted by all 48 nations who were present during the vote of its acceptance. However, there were eight absenteeism in the form of Saudi Arabia, Soviet Union, Belorussian Soviet Socialist Republic, Ukrainian SSR. Poland, Czechoslovakia, South Africa, Yugoslavia and Czechoslovakia. The structure of the declaration was inspired by Code Napoleon which consisted of a preamble and general articles. The Declaration starts with a Preamble with seven paragraphs. This preamble lays down the reasons for the introduction of the declaration; thus serving as the foundation for the general

International Management Ethics and Values Case Study

International Management Ethics and Values - Case Study Example Thus, it will allow the revealing of the variations or mutations that would lead to genetic disorders. This ethical theory will help in guiding the employees to take the test ethically and then help in delegating the task accordingly. (b) From the above statement the author of the study is trying to make a statement that people suffering from generic disorders cannot change their jobs or the employer cannot change the business environment. The changing of business environment because of certain employees who are more susceptible to the disease would be irrational because it would require the changing of entire business procedure. The above statement resembles the Descriptive theory which emphasize on the â€Å"What If† behaviour of the company and an individual (Dimitriou et. al., 2011). (c) The passing of several legislature laws to curb down the effects of the generic testing has been effective to a certain extent only. The generic testing itself is an intrusive behaviour an d the legal law imposes certain restrictions on it for the welfare of the common people. Thus, it can be observed that the entire process resemble the Normative ethical principles. It is a systematic process to justify the morality of the society. Answer 2 (a) Moral and Ethics are used interchangeably and is useful to make certain distinctions like morality would be used to distinguish between right and wrong. It would be served as a guide to make right decisions though moral conduct. Ethical values are nothing but the subject of the morality. The moral theories of right are basically structured set of statements which lays emphasis on how individuals conduct actions and then determine the right and wrong between them. The morality of an action is determined and there is a sharp divide between the applied ethics and moral theories. The morality of the decision will be evaluated and the correct decision will be taken only after evaluation of various alternative actions. In this case it is observed that Genetic testing would involve the testing of gene mutation of the individuals and it is a systematic procedure which involves the assistance from the employers (Pollock, 2011). (b) Utilitarianism is a concept which has been derived from the Normative Ethics and helps in the maximization of the utility process which helps in reducing suffering and increasing welfare of the people. It can be regarded as a reduction approach which works for the welfare of the people. However, it can be regarded as a technique which that determines the moral value of action. It helps us in understanding whether our actions conducted in the past are having an effect in the present or not. The theory would be only utilitarianism if it can helps in distinguishing between right and wrong and provide provides goodness to a majority of the people. The generic screening test provided by the employers of an organization would not only help them in selecting candidates who are less susceptibl e to the disease. The screening test would not only be helpful in selecting the most appropriate candidate but would also enable the candidate to come in terms with their reality. The screening test would be done keeping in mind the benefits of an entire mass (George, 2011). (c) The justice of fairness developed by John Rawls is regarded as one of the classical ethical theories which help in evaluation of moral and ethical values (Wofford College, 2000). As per this theory each individual

Have power and ideology been used to achieve consensus India Essay

Have power and ideology been used to achieve consensus India - Essay Example Yet, the U.S. could not claim the same degree of representation and plurality that India can. In this respect Indian democracy can be said to be more functional than the more publicized democracies of the western world. But this is not to say that real-politic does not exist in India, or that political campaigns and policy-making are fair and just. In independent India, there were numerous instances of misuse and abuse of power. Even the once-revered Congress Party (which was once led by the great Mahatma Gandhi) has now reduced to yet another power broker, having lost its aura and initial sanctity. (Cohen, 2000, p.32) The latest sign of its deviation from founding principles is its close alliance with the United States of America, whose imperialist agenda is well documented and blatantly expressed. And recent Indian governments have projected America-led neoliberal capitalist ideology as something benign and progressive in garnering electoral consensus. â€Å"Numerous American offi cials already used the term "irreversible" to describe the course of Indo-U.S. relations. No U.S. president visited India  between January 1978 and March 2000, when President Clinton made a historic trip to the Subcontinent. Cabinet-level exchanges have since become routine, and President Bush's planned visit in early spring 2006 will reflect an agenda that has come to encompass shared global interests and concerns ranging from Iran and China to nuclear cooperation and biotechnology. Some have begun to see Bush's visit to India  as similar, in both intent and consequence, to that of Richard Nixon to China in 1972--which transformed Sino-U.S. relations and the global balance of power  for the next three decades. (Khanna & Mohan, 2006, p.43) The Congress Party, which has a history going back 115 years, is not only the oldest but also the most successful political organization in the country. In the six decades of post-Independent democracy, the party has nearly monopolized power through consistent electoral victories. But the Congress Party of today (run under the leadership of Sonia Gandhi, the widow of Rajiv Gandhi) doesn’t follow the same ideology as that under Jawaharlal Nehru. Nehru, having studied law at Harrods and much inspired by Bertrand Russell and other progressive thinkers of the time, belonged to a different era and espoused a different set of political values. Since his time, the condition of the party has undergone steady decline and it has now become power-hungry and devoid of content and ideals. In its early days, the party stood for such noble principles as secularism, egalitarianism and moderation. But today, this ethos is completely lacking. (Charlton, 1997, p.265) A reflection of the Congress Party’s lost stature is its electoral performance in the last two decades. Ever since the assassination of Rajiv Gandhi (the grandson of Jawaharlal Nehru) in 1991, the party could not manage to win a majority of parliamentary seats. As a result, it is dependent on coalition partners in holding onto power. In the 2004 general elections, for example, the Leftist parties such as Communist Party of India (CPI) and Communist Party of India (Marxist) gave outside support to the Congress-led coalition government. Interestingly, it was the pressure exerted by Leftist parties that led to constructive social measures and policies during this tenure. The NREGA

Financial Accounting Standards Board Framework Analysis

Financial Accounting Standards Board Framework Analysis Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modeling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards t hat are useful to all people, regardless of their background. The Financial Accounting Standards Board (FASB) has been criticized for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting provides users of financial statements with adequate information for decision making. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favor (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the purpose of this paper is to empirically analyze the adequacy of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behavior. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behavior, social pressures was not significant influence on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behavior. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform a behavior through analyzing their attitude, subjective norms, and perceived behavioral control. Within this perspective, we adapted Ajzens (1991) theory of planned behavior to an individuals propensity to rely on accounting financial statements. The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behavior, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to provide useful accounting information for decision making. Accounting information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be laboring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behavior. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioral patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation leveled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been l argely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974,153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962,48); (Meyer and Kuh 1959,191); (Brittain 1966,195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process.The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounting. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; Although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)]. The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be useful, standard setting should build on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be the result, because they would be built upon the same foundation. The framework should increase financial statement users understanding of and confidence in financial reporting, and it should enhance comparability among companies financial statements. Secondly, new and emerging practical problems should be more quickly solved by reference to an existing framework of basic theory. It is difficult, if not impossible, for the FASB to prescribe the proper accounting treatment quickly for situations like this. Practicing accountants, however, must resolve such problems on a day-to-day basis. Through the exercise of good judgment and with the help of a universally accepted conceptual framework, practitioners can dismiss certain alternatives quickly and then focus on an acceptable treatment. Over the years numerous organizations, committees, and interested individuals developed and published their own conceptual frameworks. But no single framework was universally accepted and relied on in practice. Recognizing the need for a generally accepted framework, the FASB in 1976 began work to develop a conceptual framework that would be a basis for setting accounting standards and for resolving financial reporting controversies. The FASB has issued six Statements of Financial Accounting Concepts that relate to financial reporting for business enterprises. They are: _ SFAC No. 1, Objectives of Financial Reporting by Business Enterprises, presents  goals and purposes of accounting. _ SFAC No. 2, Qualitative Characteristics of Accounting Information, examines the  characteristics that make accounting information useful. _ SFAC No. 3, Elements of Financial Statements of Business Enterprises, provides  definitions of items in financial statements, such as assets, liabilities, revenues, and  Expenses _ SFAC No. 5, Recognition and Measurement in Financial Statements of Business  Enterprises, sets forth fundamental recognition and measurement criteria and  Guidance on what information should be formally incorporated into financial statements  and when. _ SFAC No. 6, Elements of Financial Statements, replaces SFAC No. 3 and expands  its scope to include not-for-profit organizations. _ SFAC No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, provides a framework for using expected future cash flows and present values as a basis for measurement. At the first level, the objectives identify the goals and purposes of accounting. Ideally, accounting standards developed according to a conceptual framework will result in accounting reports that are more useful. At the second level are the qualitative characteristics that make accounting information useful and the elements of financial statements (assets, liabilities, and so on). At the third level are the measurement and recognition concepts used in establishing and applying accounting standards. These concepts include assumptions, principles, and constraints that describe the present reporting environment. First Level: Basic Objectives As we discussed in Chapter 1, the objectives of financial reporting are to provide information that is: (1). Useful to those making investment and credit decisions who have a reasonable understanding of business and economic activities. (2). Helpful to present and potential investors, creditors, and other users in assessing the amounts, timing, and uncertainty of future cash flows and (3). about economic resources, the claims to those resources, and the changes in them. The objectives therefore, begin with a broad concern about information that is useful to investor and creditor decisions. That concern narrows to the investors and creditors interest in the prospect of receiving cash from their investments or loans to business enterprises. Finally, the objectives focus on the financial statements that provide information useful in the assessment of prospective cash flows to the business enterprise. This approach is referred to as decision usefulness. It has been said that the golden r ule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is elaboration. In providing information to users of financial statements, general-purpose financial statements are prepared. These statements provide the most useful information possible at minimal cost to various user groups. Underlying these objectives is the notion that users need reasonable knowledge of business and financial accounting matters to understand the information contained in financial statements. This point is important. It means that in the preparation of financial statements, a level of reasonable competence on the part of users can be assumed. This has an impact on the way and the extent to which information is reported. Second Level: Fundamental Concepts The objectives of the first level are concerned with the goals and purposes of accounting. Later, we will discuss the ways these goals and purposes are implemented in the third level. Between these two levels it is necessary to provide certain conceptual building blocks that explain the qualitative characteristics of accounting information and define the elements of financial statements. These conceptual building blocks form a bridge between the why of accounting (the objectives) and the how of accounting (recognition and measurement). Qualitative Characteristics of Accounting Information Choosing an acceptable accounting method, the amount and types of information to be disclosed, and the format in which information should be presented involves determining which alternative provides the most useful information for decision making purposes (decision usefulness). The FASB has identified the qualitative characteristics of accounting information that distinguish better (more useful) information from inferior (less useful) information for decision making purposes. In addition, the FASB has identified certain constraints (cost-benefit and materiality) as part of the conceptual framework. These are discussed later in the chapter. The characteristics may be viewed as a hierarchy. Decision Makers (Users) and Understandability Decision makers vary widely in the types of decisions they make, how they make decisions, the information they already possess or can obtain from other sources, and their ability to process the information. For information to be useful there must be a connection (linkage) between these users and the decisions they make. This link, understandability, is the quality of information that permits reasonably informed users to perceive its significance. To illustrate the importance of this linkage; assume that IBM Corp. issues a three-month earnings report (interim report) that shows interim earnings way down. This report provides relevant and reliable information for decision making purposes. Some users, upon reading the report, decide to sell their stock. Other users do not understand the reports content and significance. They are surprised when IBM declares a smaller year-end dividend and the value of the stock declines. Thus, although the information presented was highly relevant and re liable, it was useless to those who did not understand it. Primary Qualities: Relevance and Reliability Relevance and reliability are the two primary qualities that make accounting information useful for decision making. As stated in FASB Concepts Statement No. 2, the qualities that distinguish better (more useful) information from inferior (less useful) information are primarily the qualities of relevance and reliability, with some other characteristics that those qualities imply. Relevance To be relevant, accounting information must be capable of making a difference in a decision. If certain information has no bearing on a decision, it is irrelevant to that decision. Relevant information helps users make predictions about the ultimate outcome of past, present, and future events; that is, it has predictive value. Relevant information also helps users confirm or correct prior expectations; it has feedback value. For example, when UPS (United Parcel Service) issues an interim report, this information is considered relevant because it provides a basis for forecasting annual earnings and provides feedback on past performance. For information to be relevant, it must also be available to decision makers before it loses its capacity to influence their decisions. Thus timeliness is a primary ingredient. If UPS did not report its interim results until six months after the end of the period, the information would be much less useful for decision making purposes. For information t o be relevant it should have predictive or feedback value and it must be presented on a timely basis. Reliability Accounting information is reliable to the extent that it is verifiable, is a faithful representation, and is reasonably free of error and bias. Reliability is a necessity for individuals who have neither the time nor the

Compare and Contrast the writings of Confucius, Hammurabi, and the boo :: essays research papers

Three of the most famous writings from ancient civilizations are the writings of Confucius, Hammurabi's code of laws, and Egypt's Book of the Dead. At first, they seem very different, they're from different times, regions, and religions, but they all offer a peek into what values ancient people considered important. One of the values that all three civilizations is justice and fairness. I feel that this is best viewed in Hammurabi's laws. All of the penalties for the crimes are very stiff, but fair. I feel that it is fair that "If he has broken the limb of a patrician, his limb shall be broken" It's like in the Bible "An eye for an eye, and a tooth for a tooth." In Egypt, in the Book of the Dead, a man couldn't proceed into the after life unless he was found innocent of any wrong doing on Earth. In Confucius' writings, he never actually says the word "justice", but he does say "Great Man cherishes excellence; Petty Man, his own comfort. Great Man cherishes the rules and regulations; Petty Man special favors." To me, that mean "Great Man is fair, Petty man is unfair." The second of these three values is responsibility and respect to one's family and elders, and responsibility and respect to others families and elders. This is most evident in Confucius' writings. He is constantly stressing family values and responsibility. One quote that shows this is "Let the sole sorry of your parents be that you might become ill." This stresses personal responsibility and respect to your parents. Hammurabi showed responsibility by saying "If a builder has built a house for a man, and has not made his work sound, and the house he built has fallen, and caused the death of the man's son, the builder's son shall be put to death." That quote shows a man's responsibility for himself and his family. In Egypt, during the ritual of the dead, it is said that the dead man, in order to pass into the afterlife, must profess that he has not done anything to hurt anyone. This shows responsibility because if the man did not tell the truth, he was responsible for not entering the afterlife. Knowing that they would be responsible for their actions, the Egyptians tried not to hurt people in their mortal lives. The final value that all three cultures had in common was being truthful. All three cultures relied heavily on the truth. In Hammurabi's laws, it says "If a man has borne false witness in a trial, or has not established the statement that he has made, if that case be a capital trial, that man shall be put to

To establish positive and productive relationships

Arredondo Positive and productive relationships with families establish a strong connection for the benefit of nurturing and educating the children entrusted to my care. I know how important it is for the parents to know about their child's day, upcoming school events, and progress in all areas of the children's learning and development. I know that consistent communication is the key to a trusted partnership with parents. Having a clear understanding up front of what we can expect from each other helps us establish common goals for the benefit of the children.It is an important foundation for creating the very best early childhood experience for the parents and children. Daily communication between parents, teachers and school management is an essential component to my partnership. The parents will receive additional information on a weekly and monthly basis in a variety of formats including welcome letters, weekly and monthly newsletters, ongoing assessment communication, and paren t teacher conferences. Multiple forms of communication foster the connection between home and school to build relationships and create continuity of xperiences, which increase a child's sense of security and well being.I also provide my parents with helpful parent resources related to children's learning and development. Many items and links are classroom or age group specific, including book suggestions, home fun activities and additional online resources. In order to keep up with what's going on in the children's lives after they leave my care, I maintain a close personal relationship with the parents. To do this I must be attentive and trustworthy. I talk to the parents about the child's behavior at home as ell as at school.If there needs to be any adjustments including discipline I immediately talk to the parents about what we should decide on next. We discuss a plan that will work for home and at school so the child knows it's the same consequence in both environments. If ever I am not physically at work on a day a parent has a special request I leave a parent/ teacher log for them to fill out and leave. I was very eager to receive the questionnaires back from my parent's. I have quickly learned how much respect I have received from my families.I was thrilled to find that I meet, and in some cases over exceed expectations of the parents. Reading some of the parent's answers it's established that I have positive, responsive and cooperative relationships with their children and all members of their families. This was definitely one question all the parents seemed to agree on. In conclusion to this essay this has confirmed all my beliefs about my classroom and I. I will continue to grow professionally through out my years of teaching and look forward to many more

Theme for English B- Langston Hughes Research Paper Example

Theme for English B Theme for English B- Langston Hughes Paper Theme for English B- Langston Hughes Paper Langston Hughes wrote Theme for English B in 1949. English in the poem is emblematic of comprehensiveness, universality and cultural integration. The poem is a satirical take on the grading system with regard to individuals; and utilizes the vernacular as a potent metaphor to emphasis this. Hughes uses language, certain rhythm and structure to relay the bias to writing a poem on oneself due to the connotation that comes with race. The English language in question, English B, is emphasized as a level of English that is below the regular English A.In this context, the poet voices that the whites consider themselves to be the original inhabitants or true, as opposed to the blacks who were treated as secondary citizens. Parts of Theme for English B rhyme and other parts do not. The introduction to the poem starts with the poet paraphrasing the instructor’s orders: â€Å"Go home and write/a page tonight. And let that page come out of you/then it will be true. The speaker asks, I wonder if its that simple? The rest of the stanza in his voice, which is African-American, does not rhyme.The poem concludes with rhyming lines which end with me and free, and the last line: This is my page for English B. the vicissitudes in the rhyme pattern is representative of how language defines the supposed â€Å"quality† of the assignment. Furthermore, the shift in rhyme accentuates the metaphor of how this page is a representation of him and therefore how the different vernacular and rhyme are illustrative of how he is an amalgam of culture, neither stereotypically black, nor a white duplicate, but a contemporary blend of the two.In the poem, he lists facts about himself. This list is ingeniously written because Hughes subtly equates himself as first, a human being, then a normal man- just like any other- and finally as a man with good taste in terms of music and possessions â€Å"I like to eat, sleep, drink, and be in love. / I like to work, read, learn, and under stand life/ like a pipe for a Christmas present/ or records- Bessie, Bop, or Bach† (Hughes 21-23).He also states things that set him apart from his classmates, including the fact that he is the only African American man in his class and that he resides in Harlem (Hughes 10-11). By conveying his commonality, despite the superficial issue of race, Hughes depicts his plight of figuring out who he is as an individual, but also as a man trying to fit into society. He is both a part of Harlem and a part of a mostly white English class: â€Å"I guess I’m what / I feel and see and hear, Harlem, I hear you† (Hughes 17-18).While he holds onto his African American culture, he also acknowledges that it does not define him as a person: â€Å"I guess being colored doesn’t make me  not  like / the same things other folks like who are other races† (Hughes 25-26). Hughes concludes that although he is different from his peers in some ways, they are all Americans with common likes and purposes. The â€Å"page† therefore works as a viable and profound metaphor for cultural integration.

Free Essays on Great Expectations Compare And Contrast

The movie adaptation of Great Expectations closely follows the classic novel by Charles Dickens until the very end of the book. Though there are only a few minor changes, they significantly alter the story line. In my opinion, they leave the viewer with a more satisfied perspective. For example, in Chapter 49 of Great Expectations, Pip visits Miss Havisham, who feels unbearably guilty for having caused Estella to break his heart. Sobbing, she clings to Pip’s feet pleading with him to forgive her. He acts kindly toward her and then goes for a walk in the garden. There, he has a morbid fantasy that Miss Havisham is dead. He looks up at the window just in time to see her bend over the fire and go up in a column of flame. Rushing in to save her, Pip sweeps the ancient wedding feast from her table and smothers the flames with tablecloth. Miss Havisham lives, but becomes an invalid, a sort of a shadow of her former self. Most of the minor details in the film match the story, howeve r, Pip does not have this fantasy in the film. Instead, Miss Havisham calls Pip’s name and then jumps into the fireplace. Pip turns to see her a flame, and then pulls her out of the inferno and smothers the flames with tablecloth. So badly injured, Miss Havisham dies at that moment. Though in the book, Pip does not find out that Miss Havisham has died until chapter 57 when Joe brings Pip news from home. Two other alterations in the story take place in chapter 59. One of them being that, in the story, Pip goes to Satis house eleven years later and finds that it is no longer standing. In a silvery mist, Pip walks through the overgrown, ruined garden and thinks of Estella. He had heard she was unhappy with Drummle, but that Drummle had recently died. Conversely in the movie, Pip comes to Satis house to play, with the intentions of bringing it to the ground. To his surprise, Pip discovers that Estella has divorced Drummle, (meaning he is still alive) and is now li... Free Essays on Great Expectations Compare And Contrast Free Essays on Great Expectations Compare And Contrast The movie adaptation of Great Expectations closely follows the classic novel by Charles Dickens until the very end of the book. Though there are only a few minor changes, they significantly alter the story line. In my opinion, they leave the viewer with a more satisfied perspective. For example, in Chapter 49 of Great Expectations, Pip visits Miss Havisham, who feels unbearably guilty for having caused Estella to break his heart. Sobbing, she clings to Pip’s feet pleading with him to forgive her. He acts kindly toward her and then goes for a walk in the garden. There, he has a morbid fantasy that Miss Havisham is dead. He looks up at the window just in time to see her bend over the fire and go up in a column of flame. Rushing in to save her, Pip sweeps the ancient wedding feast from her table and smothers the flames with tablecloth. Miss Havisham lives, but becomes an invalid, a sort of a shadow of her former self. Most of the minor details in the film match the story, howeve r, Pip does not have this fantasy in the film. Instead, Miss Havisham calls Pip’s name and then jumps into the fireplace. Pip turns to see her a flame, and then pulls her out of the inferno and smothers the flames with tablecloth. So badly injured, Miss Havisham dies at that moment. Though in the book, Pip does not find out that Miss Havisham has died until chapter 57 when Joe brings Pip news from home. Two other alterations in the story take place in chapter 59. One of them being that, in the story, Pip goes to Satis house eleven years later and finds that it is no longer standing. In a silvery mist, Pip walks through the overgrown, ruined garden and thinks of Estella. He had heard she was unhappy with Drummle, but that Drummle had recently died. Conversely in the movie, Pip comes to Satis house to play, with the intentions of bringing it to the ground. To his surprise, Pip discovers that Estella has divorced Drummle, (meaning he is still alive) and is now li...

The nyc history from 1980 to the present in terms Essay

The nyc history from 1980 to the present in terms - Essay Example l strains flooded the city as organized crime became prevalent with the highly-exposed killings of three African Americans in the white residences in New York. Rape, gang bags, and shooting cases soared from the 1980s to the end of the 20th century (Langan and Durose, 17). Also, during the time of Mayor Edward Koch, the â€Å"crack epidemic† – the outpouring of crack cocaine in large US cities – inspired a rapid increase on the crime rates in the city. But, perhaps, the most major crime that took place in New York was the 9/11 attack that killed thousands of lives and called for the revamp of the city’s security force. Many police officers had been laid off by 1980. Hiring freeze was also implemented for the next five years (Citizens Crime Commission, â€Å"History of the Crime Commission†). The concentration of the NYPD dropped from 31,000 officers to 22,000. By the end of 1980s, crimes escalated to the extent that it was almost impossible for the NYPD to control it. By 1990, following the implementation of the â€Å"Broken Windows† and the â€Å"Safe Streets† program that calls for the hiring of more police officers, crimes had dropped tremendously up to the present with its new approach against terrorism, improved juvenile crime and illegal gun crime. New York City has been historically regarded as a main entry point of immigrants to the US. Since the 1980s, following the revitalization of its immigration system, the city experienced a transformed degrees of high immigration. Population has risen up remarkably. By the start of the 1980s, the population of New York City was 7,071,639 (Campbell, â€Å"Population of the 100 largest†; the city’s population as of 2010 is 8,175, 133 (US Census Bureau, â€Å"Annual Estimates†). The reinvigoration of the city’s immigration system has inspired cultural diversity, which contributed a lot to its political and economic success. The city has seen a resurgence of the Wall Street and the city has regained its position

Resp. Aircraft Operator Security Threats Essay Example | Topics and Well Written Essays - 500 words

Resp. Aircraft Operator Security Threats - Essay Example It is also the role of the airline baggage handler to scan all packages in a destination and allocate them to the suitable aircraft. Among these responsibilities, the airline baggage handlers are not expected to make any physical contact with the passengers, but in case they have anything to hand to them, they should first hand it to the staff in that aircraft, who are then allowed to hand it to the passengers. In this case, therefore, it was unethical for the airline baggage handler to give the phone directly to the passenger, and he should have handed it to the relevant authorities who include security officials, so that they would hand it to the passenger. This involves the transportation of prisoners by law enforcement officers in an aircraft. The law enforcement officer had not made prior knowledge of the transport to the authorities. This becomes an issue because prisoners and detainees are not treated the same in a flight. The difference requires some advance preparation by the authorities, so that the passengers do not feel threatened while in their flight. Normally, prisoners are the first to board the flight, and once they are settled, the other passengers can board the flight. In this case, the officers ought to have informed the authorities, and their credentials should not act as a way to allow the prisoners in the flight. For this reason, they are entitled to catch the next flight according to the clearly laid rules. The airline is privy to information regarding the prisoners, and the nature of the crimes that they have committed so that the airline decides on the treatment they will be accorded. This concerns the commotion caused by a drunken unruly passenger who is trying to open an emergency exit in flight. It is clear that such a passenger has a possibility of causing harm to himself and the airline will be responsible. The most ethical action to take in this