Chapter 17 Industrial Supremacy - 1035 Words

Chapter 17: Industrial Supremacy Intro: - England had accomplished a manufacturing nation in 100 years – America did it in half of the time - Not as sudden as observers believe – the national had been building a manufacturing economy for a while and industry was well established before the civil war - Many factors contributed to the drastic transformation – the important new technologies from America and Europe - Industrial growth helped the new forms of corporate organization develop and increase the amount of capital - Immigration from eastern and southern Europe provided a huge group of cheap labor for growing factories - Industrialization changed physical and social landscape of the nation - Others were suffering and was leading the nation toward a political and economic crisis I. Sources of Industrial Growth a. Industrial Technologies i. Henry Bessemer and William Kelly – Bessemer process converted iron into much stronger steel – steel industry boom used in railroads and construction ii. Steel Industry boomed in Ohio and PA – abundance of iron ore iii. Oil discovered in PA at Drake’s Folly – originally used in lamps iv. New transportation systems grew due to the steel industry – freighter for great lakes and oil industry grew because they had to lubricate the mill machinery b. The Airplane and the Automobile i. Henry Ford made cars more affordable, idea of the assembly line, and raised wages for his workers – didn’t begin production until 1906 ii. First gas car wasShow MoreRelatedThe Life Of Charles Robert Darwin s Theory Of Biological Evolution1612 Words   |  7 Pagespale bark of trees and therefore more easily seen by predators. The dark-colored moths were disguised very well by the blackened trees whereas birds ate the light-colored moths as they no longer blended in with their polluted ecosystem. 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Outlines Summaries Chapter 25 Chapter Summary: This chapter discusses revolutionary ideas and two revolutions: the American and French Revolutions. Some of the revolutionary ideas were popular sovereignty, freedom, and equality. These ideas were Enlightenment ideas. Napoleon’s reign was alsoRead MoreThe Importance of Law (Legal Back Up) to an Individual, Organization and Economy of a Country at Large2170 Words   |  9 Pagesemphasised. The Almighty God himself recognises the importance of law in the regulation of human life for optimal performance when he said in Genesis chapter 2 verse 17 that â€Å"†¦of the tree of the knowledge of good and evil, thou shall not eat of it; And the sanctions for breaching such a rule was pronounced in the same Genesis chapter 2 verse 17(b) where the Lord said, â€Å" for in the day that thou eatest thereof; thou shall surely die.† THE QUESTION THAT THEN ARISES IS WHAT IS LAW? 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The Cardiovascular System Is Made Up Of 3 Things - 2797 Words

The cardiovascular system is made up of 3 things; Heart, Blood Vessels and your Blood. Heart= The heart is around the size of a persons fist, it is composed of 2 sides and four chambers, the left and right atria and the left and right ventricles. The atria’s are at the top of the heart, they receive blood from various parts of the body. The two ventricles are located on the bottom of the heart and pump blood away from the heart. The right ventricles responsibility is to pump the deoxygenated blood to the lungs, while the left ventricle pumps the oxygenated blood to the rest of the body. Between the chambers there are valves in the heart, the valves control the flow of blood, making sure it flows in one direction. Blood Vessels= Blood vessels are a series of tubing that carries blood to and from the heart. The oxygenated blood leave the heart and supplies oxygen and nutrients to your body via the arteries. After going through the capillaries, veins return deoxygenated and waste products to the heart, (through the vena cova). After leaving the right ventricle through the pulomonary arteries, the blood gets oxygenated in the lungs, gets rid of carbon dioxide from the body and then returns to the left atrium from the pulmonary vein, then the left ventricle to repeat the process again. The Blood= Blood is a fluid that contains red blood cells, white blood cells, platelets and a watery substance called plasma that contains proteins, sugars. fats and minerals. The average adultShow MoreRelatedThe Cardiovascular System Is Made Up Of 3 Things2799 Words   |  12 PagesAssignment 1.2 The cardiovascular system is made up of 3 things; Heart, Blood Vessels and your Blood. Heart= The heart is around the size of a persons fist, it is composed of 2 sides and four chambers, the left and right atria and the left and right ventricles. 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Prison and Parole Free Essays

CJ 365 1 – April – 2013 Parole In Society Last year, 77% of prisoners released from incarceration were released through and in to a system of community and authoritative supervision called parole. Parole is the conditional release from confinement of a person serving an indeterminate sentence (Corrections Today, page 262) and it is an idea which has had a huge impact on the justice system and the workings of the U. S. We will write a custom essay sample on Prison and Parole or any similar topic only for you Order Now Department of Corrections as we now know it. The concept of parole can be traced back to the works of Alexander Maconochie. Maconochie was the superintendent of a penal colony on Norfolk Island, Australia. In his work, Maconochie utilized a system through which good behavior was encouraged through the use of ‘marks’. Prisoners served their sentence in three stages of progressively increasing responsibility. Prisoners advanced through the first two stages through labor, studies and good behavior. They would then be released into the outside world under the condition that disobeying the law would result in reincarceration. Walter Crofton adopted Maconochie’s ideas as the basis for the ‘Irish mark system’ which made permissible the early release of prisoners with a record of good behavior. This mark system was instituted at the Elmira reformatory in the 1870s and from there went on to spread rapidly throughout the United States justice system. Today, around 77% of inmates that are released from prison do so through the parole system or some very similar form of community supervision. According to the Bureau of Justice Statistics, at the end of 2011 there were 853,900 adults on parole and around 1. million adults that had moved on to or off of parole over the course of the year. The main goal of parole is to supervise the reintegration of inmates back into society and encourage their rehabilitation towards becoming a more productive member of society. There are three different purposes of the institution of parole: to help the parolee obtain help for problems with employment, residenc y, finance, and any other personal troubles that may interfere with a prisoner’s reintegration into everyday life; to make society safer by preventing situations in which prior offenders might commit new offense; and also to prevent the needless imprisonment of those not likely to commit further crime (Parole FAQ’s). Parole is often confused with probation, though they are distinctly different. Probation is used as an alternative to incarceration in which the offender receives state supervision whilst still living a mostly normal life, whereas with parole, an offender serves most of their sentence in a reformatory and pending good behavior, is then released to serve the remainder in the community (under state supervision). There are several rules and guidelines used to determine eligibility for parole that must first be met by an inmate. Eligibility for parole depends on the type of sentence assigned by the court. Accompanying an offender’s sentencing is a ‘parole eligibility date’. This is the earliest potential date upon which an offender may be released in the instance that the parole commission finds them suitable for release. Unless the court specifies a minimum amount of time that an inmate must serve or said offender is serving an indeterminate sentence, an inmate becomes eligible for parole after completion of one third of their court-mandated sentence. To apply for consideration, an inmate must fill out a parole application furnished by a case manager. The case manager then informs the potential parolee of his parole hearing date. This date generally occurs within a few months of placement in the respective institution, except in cases where the offender is serving more than ten years time. In this instance, ‘the initial hearing is scheduled six months prior to the completion of ten years. At this parole hearing, the offender receives an opportunity to present their side of the story and to offer their argument as to why they should be released. The general factors considered during a parole hearing include â€Å"the details of the offense, prior criminal history, the guidelines which the Commission uses in making their determination, the offender’s accomplishments in the correctional facility, details of a release plan, and any problems the offender has had to meet in the past and is likely to encounter again in the future† (USPC FAQs). When determining parole eligibility, there are four important factors which the parole commission must consider: can the inmate be released without being a detriment to himself and/or the community, will their release serve the best interest of the community, is the inmate willing and able to meet the conditions of both their parole assignment and of everyday life, and whether or not continued correctional treatment would further their chances of leading a normal, law-abiding life. To make a determination of these factors, each potential parolee is interviewed by the acting parole board. A parole board is a group of people who decide whether or not an offender should be released on parole. On February 7th, 2011, Governor Rick Snyder signed State of Michigan Executive Order No. 2011-3 abolished the ‘Michigan Parole and Commutation Board’ and replaced it with the ‘Michigan Parole Board’, granting membership â€Å"†¦ to ten full-time non-Civil Service employees who are appointed by the director of the Michigan Department of Corrections† (MDOC Parole Board). Michigan’s current board members come from a variety of backgrounds including law enforcement, law, corrections, ministry, social work and public service. These ten people are split up into three groups of three, with the remaining person acting as the chairperson and also the deciding vote in ties. The MPB (Michigan Parole Board) is the sole parole authority for prisoners under the jurisdiction of the Michigan Department of Corrections. It should be noted that parole board structure and decisions differ from one jurisdiction to the next. According to statute MCL 791. 33, a prisoner may be granted parole only after the board has reasonable assurance, after consideration of all of the facts and circumstances, including the prisoner’s mental and social attitude, that the prisoner will not become a menace to society or to the public safety† (Parole – Learning More). Most prisoners are interviewed by one member of the board. This interview is used to explore th e offender’s criminal, social and substance abuse history, their behavior in prison, their plans for parole, and any other matters pertinent to the specific case. The prisoner is allowed to have one other ‘representative’ present at the interview with them (this representative cannot be a lawyer or fellow prisoner). On October 30th, 2004, the ‘Crime Rights Victims Act’ was enacted. This act is intended for the preservation of the rights of crime victims. A crime victim is defined as â€Å"an individual who suffers direct or threatened physical, financial or emotional harm as a result of the commission of a crime is considered a victim† (Crime Victim’s Rights Act). This act entitles the crime victim notification and consultation throughout each step of the justice process. According to the act, at the written request of the victim, the MDOC must provide notifications at every stage of the prisoner’s incarceration process. This act also grants the victim the right to submit a written, telephone or oral impact statement to the parole board for hearing prior to the approval of a parole request consisting of any relevant statements regarding the effects of the crime upon the victim, the circumstances surrounding the crime and any other details relevant to the crime, and also the victim’s personal opinion as to whether or not the offender should be released on parole. The parole board utilizes a numerical scoring system called the parole guidelines. This process applies objective criteria and is generally a significant factor in the parole approval decision process: in some situations, parole can be approved or denied before an interview even takes place. The score is important enough that in instances where the Parole Board makes a decision contradictory to that suggested guideline score, they â€Å"†¦must provide, in writing, substantial and compelling reasons in support of the decision. † The guidelines used in parole guidelines are outlined in Administrative Rule 791. 716 (Parole Consideration Process). After the hearing has been completed and the case file examined, the parole decision is made by three-member panels of the board. If their request is denied, the inmate is returned to the institution where they then have the option of filing an appeal of the parole decision with the National Appeals Board (so long as they do so with in thirty days of the date listen on the Notice of Action). The National Appeals Board then has the option of affirming, reversing or modifying the decision made by the regional commissioner, or they may order a new hearing. Decisions made by the National Appeals Board are final, and offenders will not have the option of appealing the Appeals Board’s decision. If the inmate declines to submit an appeal, he is legally entitled to reconsideration after a certain amount of time. If the inmate is sentenced to less than seven years, they will receive another hearing 18 months from the date of their last. If their sentence exceeds seven years, their next parole hearing will be scheduled 24 months from the date of the last. If the panel approves the parole request, the inmate’s case file is then assigned to a parole officer based upon the county in which the subject will be fulfilling their parole requirements over a specified amount of time. The offender should have a release plan denoting a suitable residence and ideally a verified offer of employment. This is not mandatory though and there are exceptions to this law which are decided on a person to person basis. If everything goes accordingly, the detainee will be released from incarceration on the date listed on their release certificate. They then return to their approved housing and must then report to the United States Probation Office listed on their certificate. Their assigned officer will establish a plan for regular reporting in person, along with mandatory monthly reports for the remainder of the sentence. Also listed on the release certificate are the rules and conditions by which the parolee agrees to live. So long as the parolee fulfills the requirements established by the parole board and finishes his parole period without any violations of the predetermined parole conditions, the parolee will be released from government supervision. These rules vary from one person to the next and are tailored by the Parole Board to better equip each individual offender for success in the integration process. Common conditions of parole often require abstaining from any and all drugs and alcohol, confinement to a defined area/perimeter, steady employment/residency, counseling or, if deemed necessary, enrollment into in-patient treatment facilities. In the event of a violation of parole conditions, the offender isn’t always returned to prison. Depending on the nature of the violation, various programs and sanctions can be used as an alternative to re-incarceration. The Michigan Department of Corrections cites â€Å"†¦an added emphasis on offender success in the community and tries to keep parolees out in the community when they believe that they can continue to be safely managed there† (Parole – Learning More). Though it is, like nearly every other government approach to social issues, plagued with disadvantages, parole serves as an efficient and mostly effective tool for managing some of the flaws and issues within the justice system. Parole allows the freeing up of space in already rapidly overcrowding prisons nationwide by releasing non-violent drug offenders and other reformed prisoners ready for reintegration into society, opening up space for inmates who pose a more serious threat to society. After spending months, years or even decades in prison, the average inmate has lost at least some sense of what life is like outside of their institution. Parole is a gentle easing back in to community life; allowing the prisoner supervision and some restrictions to help keep them from the activities which got them into trouble into the first place. Parole’s accompanying threat of a return to prison is often enough to deter those who might otherwise fall back into their old ways. Many inmates report feeling lost and alone following their release; some don’t know what to do in the absence of the basic structure and routine that they’d grown accustomed to during their period of incarceration. Parole is not a unanimously accepted issue and some think it to be little more than an extension of mercy towards the prisoner in the form of a reduced sentence. These people feel that early release on parole drastically reduces the effectiveness of the prison sentence. What most do not realize is that even if a person doesn’t receive approval for parole, this does not disqualify them from or affect their chances of an early release on account of good behavior and/or other contributing factors. Citing information from ‘White Paper’, a report compiled by a firm called â€Å"Prisoners’ Legal Services† which covers nearly all aspects of the current state of parole in Massachusetts; lower rates of parole negatively affect the prisoner, the community to which he returns, the crime victim, and also the justice system of which he is a part. The report states that the number of state and county prisoners released on parole decreased from 4,508 in 2010 to 2,043 in 2011. By the end of 2011, there were only 1,649 offenders out on parole; nearly half the number of the previous year’s end. In 2010, 38% percent of released offenders were put on parole, compared to 2012’s meager 15% release rate. Instead of having a parole officer to guide them through the reintegration process, prisoners are released back into the world with no form of supervision, services or support. Reduced parole approval rates also mean that prisoners serving time in medium and maximum security institutions return directly to the community with no transitioning steps. Failure to provide assistance to released inmates and the state’s ignorance of the rehabilitation process can be directly correlated with higher rates of recidivism. Recidivism is defined as â€Å"the act of a person repeating an undesirable behavior after they have experienced negative consequences for that ehavior, or have been treated or trained to extinguish that behavior† (Recidivism, Wikipedia). Recidivism is one of the most important subjects of consideration within the criminal justice process as the purpose of a release from incarceration is rendered useless if the perpetrator will simply return to the life that lead him into the justice system in the first place. This is an issue of the highest priority as over 95% of prisoners serving time in state and federal prisons will eventually be r eleased back into the community. While the United States continues to take increasing measures aimed towards the arrest and incarceration of its criminals (resulting in drastically higher arrest rates and increasing issues with overpopulation and crowding in the nation’s institutions), it has failed to respond to increasing rates of recidivism among its prisoners. A survey conducted in 2003 by the Urban Institute of the Justice Policy Center reported that 53% of arrested males and 39% of arrested females would be re-incarcerated. This same study states that within three years of release, nearly seven out of every ten males will be rearrested and half of that number will end up back in prison. The report says recidivism happens due to both personal and situational conditions. It also claims that one of the main reasons for recidivism â€Å"†¦is because it is difficult for the individual to fit back in with normal life†¦Ã¢â‚¬ ¦Ã¢â‚¬  It says many prisoners report anxiety regarding their release and excitement about how their life will be ‘different this time’ and this often proves a matter of utter disappointment and frustration in the instances where this doesn’t end up being the case. Nearly every study and report on the issue reports the same thing: the more efforts taken to work towards rehabilitation of released prisoners, the lower their chances of recidivism. The success rates of rehabilitation efforts depend largely on the nature of the original offense, but in almost every single instance, an inmate has a notably higher chance of success in the outside world with the assistance and support of the state. In 2010, 51% of United States federal inmates were doing time as a result of a drug-related charge. Estimates state that nearly three out of four prisoners returning from prison have a history of substance-abuse. Despite this, only 7%-17% of prisoners actually meet the DSM criteria for alcohol and drug dependence and actually receive treatment in prison. Effectiveness studies have reported that inmates who partake in residential treatment programs during their incarceration have 9%-18% lower recidivism rates, and possess a 15%-30% lower chance of relapse than their fellow prisoners who did not receive treatment. One interesting statistic to note is the rate of recidivism in offenders with prior arrest history. Within three years of release, 41% of prisoners with one prior arrest were re-arrested while 82% of those with more than fifteen prior arrests were re-arrested. A study published in McNair’s Scholar Journal entitled â€Å"The Relationship Between Parole and Recidivism in the Criminal Justice System† by Jacquelin Robinson of Grand Valley State University claims a direct association between parole and recidivism. Interestingly enough, she says that because of modestly high rates of parole violation and failure among parolees are a direct opposite of what they seemingly should be; as the rate of parole increases, so do the chances of recidivism. According to the same studies, parole supervision (regardless of how intensive) was not a direct contributor towards lower recidivism rates. This same article cites a study conducted by Jeremy Travis in May 2000 on behalf of the National Institute of Justice. Travis’ findings indicated that rehabilitation programs actually had very little effect on reduced recidivism and actually states that parole violations are ‘now the driving force behind prison growth’, being responsible for 34% of all admissions. A study entitled ‘Does Parole Work’ compiled by Amy Solomon of the Urban Institute in Washington D. C. for the Bureau of Justice Statistics offers statistics indicating a meagerly higher chance for recidivism of unconditional releases (61%) in comparison to discretionary parolees (57%). While these studies claim that parole supervision is next to useless, other studies present very different ideas. According to a four year study conducted by Rutgers University and presented to the New Jersey State Parole Board, intensive supervision of violent and high-risk offenders significantly reduces the chances that they will be re-arrested. According to this study, parolees subjected to intensive law-enforcement supervision and to programs designed to ease their re-entry into the community fared best, boasting a 41% recidivism rate in comparison to the 51% general parolee rate and the 73% rate of those who completed their full sentence and were under no supervision post-release. Though as a general whole, these high rates of recidivism and the low rates of parole success might seem to support the idea that parole is not a terribly effective manner of approaching the release and treatment of the country’s lower-threat class of criminals, it is proven more effective in cases involving violent/high-risk offenders which should be of a higher priority anyways. That said, parole also makes sense from a financial perspective which is ultimately of huge important in the process. Though it varies from one institution to the next and from state to state, it costs taxpayers $47,000 per year to keep inmates incarcerated in a California prison (less than yearly tuition at Princetown University) which stands in comparison to a probation cost of around $1200 a year and about $1500 a year to keep an offender out on parole. In the fiscal year of 2010, the Michigan Department of Corrections had $1. 2 billion in prison expenditures and more than seventy million in prison-related costs outside the department’s budget. A Michigan inmate will end up costing the state $28,117 for each year of incarceration (Price of Prisons). Obviously withstanding the offender themselves, the most important person in the parole supervision and reform process is the parole officer. Parole and probation supervision is a social-based job, rather than one rooted in information and data and often culminates in an end-result of satisfaction and rewards when a parole officer gets the opportunity to have a positive impact on the life of one of their parolees. In a news article published in New Hampshire News, reporter Chris Jensen follows parole/probation officer John Loven through an average day in his line of work. Loven starts the day out with a folder containing the files of all of the parolees to which he is assigned. His job is to make sure that the people in these files are living up to the conditions agreed upon that are listed upon the parolee’s assigned certificate of release, and in the cases where they are not, it is his duty to see to it that they’re either rewarded for their efforts or punished for their lack thereof. Loven says that most of his cases involve problems stemming back to alcohol and drugs, though there are the inevitable outliers to this too. Each probation or parolee,† Loven states, â€Å"is really an individual; they have individual problems and they each have individual needs. † (Day in the Life)† Loven’s job entails a daily commute of up to (and sometimes more than) two hundred miles. Most of his visits are unexpected; intended to catch the parolee in their natural environment living out an average day. Hoping to catch them i n the act, he often finds himself digging through their trash cans for evidence of recent drinking or drug use. One case special to Loven is that of a twenty year old recovering addict. Loven stops by her house regularly, checking up on her physical well-being, keeping track of what stage she is at in her recovery. Upon arrival, Loven finds the girl in a bad state. She appears visibly nervous, and is quite shaky and seemingly anxious and upset. At first Loven probes for any evidence of deviance from the court-ordered conditions but after a phone call informs the girl of family problems she breaks down in to tears. Loven works to console the girl, and that done, asks to look at her arms. She explains two bruising track marks as the areas from which she had her blood drawn for a recent medical procedure. Loven makes sure that she’s taking proper hygienic standards to keep herself in optimal shape. With a history of previously missed appointments, Loven then reminds her that she’ll have another meeting with him in two weeks time. After running through her schedule with him, he wishes her well and then heads back to his car to go about his day. With 96 cases that month, and nearly 110 the month before that, Loven keeps plenty busy. His visits take him to a variety of different environments filled with a variety of different people. Drug users, alcoholics, sex offenders, violent criminals and also everyday average American citizens; there are few limits drawn around Loven’s scope of duty. With a bachelor’s degree in Criminal Justice and graduate’s degrees in community counseling and psychology; although he does mention a huge amount of paperwork, he says that when it comes down to it, his job is a delicate balance of counseling and investigation. He must reach a point where he’s not unapproachable to his parolees, but at the same time, doesn’t come across as a sucker that will fall for their lies and tricks. He must count on a sense of reason and logic to guide him through the day to day. â€Å"You get to know them, you get to know their families, their lifestyles and how they’re doing. † Though not for everyone, the role of parole officer/supervisor is a job that will prove both enriching and rewarding to the right kind of person who is ready to endure the hard work and dedication required to meet the demands of a job so important in modern-day society. All in all, parole is one of society’s stepping stones towards a brighter future. Though not a guarantee of success and not without the occasional flaw, parole still holds much greater promise than most of the alternatives. Through the hard work of officers, parole gives criminal offenders a chance at putting together the pieces of a normal life in the wake of a lengthy prison sentence. So long as both officer and parolee are willing to put in the time and effort towards improvement on a personal and community level, parole gives a reformed and well-intentioned offender the chance for a new start and a better life. Works Cited Alarid, Leanne Fiftal, and Carmen Rolando V. Del. â€Å"Probation. † Community-Based Corrections. Belmont, CA: Wadsworth, 2011. 139-55. Print. â€Å"Crime Victims’ Rights Act. † Michigan Department of Corrections. N. p. , n. d. Web. 01 Apr. 2013. http://www. michigan. gov/corrections/0,4551,7-119-1384-5487–,00. html. â€Å"Crime Victims’ Rights Act. † Offices Of The United States Attorneys. United States Department of Justice, n. d. Web. 01 Apr. 2013. http://www. justice. ov/usao/eousa/vr/crime_victims. html. Jensen, Chris. â€Å"A Day in the Life of a North Country Parole Officer. † New Hampshire News. NHPR, 23 May 2011. Web. 01 Apr. 2013. http://nhpr. org/post/day-life-north-country-parole-officer. Marushack, Laura, and Erika Parks. â€Å"Bureau of Justice Statistics (BJS). † Bureau of Justice Statistics. N. p. , 29 Nov. 2012. Web. 31 Mar. 2013. Http://bjs. gov/index. cfm? ty=pbdetailiid=4538 Michigan Exec. Order N o. 2011-3, 3 C. F. R. (2011). Print. â€Å"Parole – Learning More. † Michigan Department of Corrections. N. p. , n. d. Web. 01 Apr. 2013. https://www. michigan. gov/corrections/0,4551,7-119-9741_12798-230397–,00. html. â€Å"Parole Conditions. † LegalMatch. Ed. Ken LeMance. N. p. , 21 Oct. 2012. Web. 01 Apr. 2013. http://www. legalmatch. com/law-library/article/parole-conditions. html. â€Å"The Parole Consideration Process. † Michigan Department of Corrections. N. p. , n. d. Web. 01 Apr. 2013. â€Å"Parole Position How to cite Prison and Parole, Papers

Generational Accounting Organizing Theory and Application

Question: Discuss about the Generational Accounting for Organizing Theory and Application. Answer: Introduction: It can be said that the principles-based standards require a particular conceptual framework and the reason behind this is that if there is no particular framework in order to construct the financial statements, then accounting standards would develop randomly (Deegan, 2013). This will create confusion in the society and it can be said that haphazard way will create obstacle in the way of dealing with the issues. Moreover, this might result into standards that might be considered as inconsistent along with the legislation or with each other. In addition to this, a single conceptual framework helps in preparing and using the financial statements and also to understand the accounting practices as well as accounting standards as these are prepared on the basis of the common ideology. In addition to this, a particular conceptual framework helps in guiding the unusual transactions that might otherwise be considered as open for interpretation (Freeman et al., 2014). Additionally, it is als o considered that the conceptual framework helps in improving the entire credibility of the accounting profession. The other purposes for preparing the conceptual framework include firstly, this assists the IASB in developing the accounting standards of the near future and in reviewing the present accounting standards, which ensures the consistency across the standards. Secondly, it has been found that this helps in promoting the harmonization of the present regulations, procedures and accounting standards that are associated with the financial statement presentation. Thirdly, preparation of conceptual framework helps the national standard-setting authorities to develop the accounting standards (national). Fourthly, this helps the users in interpreting the information from the financial statements (Bonin, 2013). Fifthly, the conceptual framework assists the auditors to form an estimation based on the estimation regarding the compliance of the financial statements with the internati onal accounting standards. Lastly, it can be said that the purpose of preparing conceptual framework is important as it provides information regarding its accounting standards formulation approach to the interested people. The IASB and FASB should share a common conceptual framework and the reason behind this is that if the framework, rules and regulations of different standards vary then it will create obstacles in the process of merger and acquisition (Deegan, 2012). Moreover, it can be said that if two companies that follow two different standards merge then it will create confusion regarding the standards to be followed in the new company or in the merged organization. Therefore, it is important for every standard to follow some of the similar standards as the basic concept of the accounting theories is same. In addition to this, if a particular organization starts overseas business, then it will face various troubles and challenges regarding the adaptation of the accounting standards as it will affect the operation and regulation of the particular firm in the overseas countries (Bryer, 2013). Therefore, the conceptual framework should be common such that it helps the organization to run smoothly, profitably and efficiently in the home country as well as in the host country. Additionally, if an individual intends to compare the financial performance and financial position of two firms of similar industry, then he might face trouble if the two firms follow two different accounting standards that are having totally different conceptual frameworks. Therefore, every kind of accounting standards should follow the basic rules of accounting theories and thus the accounting standards like IASB and FASB should share a common conceptual framework (Jones, 2015). The IFRS framework addresses the qualitative features of practical financial information, the goals of financial reporting and the reporting entity. In addition to these, this framework addresses the concepts of capital maintenance and capital along with the definition, measurement and recognition of the elements that helps in constructing the financial statements. It has been found that the conceptual framework is more important for the primary parties than the other parties. The primary users include the potential and existing lenders, investors and other creditors who utilize the various data and information for making any decision regarding selling, buying or holding debt or equity instruments (Ward James, 2015). It also provides information about setting or providing loans and different forms of credits. It can be said that the primary users require information regarding the entitys resources but not only for assessing the prospects of the entity for net cash inflows in future. However, it also helps in measuring the efficiency and affectivity of the management regarding the discharge of the responsibilities for using the present resources of the entity. The IFRS framework is not capable to provide all information, which is required by the primary users for making economic decisions (Mohammadi, 2015). Thus, other sources are also required for taking proper economic decisions. Nevertheless, the other parties like market regulators and prudential regulators might found the general purpose financial reports as useful. However, the Board regarded that the goals of this might not be consistent. Therefore, the regulators are not counted as a primary user and additionally, the general-purpose financial reports are not mainly directed towards the other parties or regulators. The cross-cutting issues are defined as the taking of uncertainty into the account for measuring a liability or an asset. It has been found that the Boards possess an education session for understanding and evaluating the various ways with the aim to address the uncertainty that takes place during two particular conditions (Al-Htaybat von Alberti-Alhtaybat, 2013). In order to measure the liability and asset, it is essential to deduce the range of possible results to a single measure. Additionally, the education session is compared with various measures that are available potentially to serve relevant information to the users and to act as the reasonable proxy for various other measures based on the grounds of cost-benefit. These include firstly, a liability or an asset is measured through the reference for the cash flows in future. Secondly, the condition is that the cash flows of the future are uncertain (Barthel, 2014). Some examples of cross cutting issues include contingent li ability, contingent assets, provision for liability and many more. The financial statements that are prepared based on the historical costs generally do not lead to fair and true presentation of the performance of an entity or of the future potential only if the capital is not maintained properly. In addition to this, the real assessment or examination of the performance by using various ratios like return on capital is considered as worthless. Moreover, it can be stated that the assessment of the performance that can be done by the help of ratios are considered as meaningless only if the profit amount of the firm as per the financial statements are overstated, assets are appreciated under combination of conferences (Parker, 2012). Based on the detailed study, it can be said that there are various limitations or disadvantages regarding usage of historical cost accounting in calculating the financial statements. These include firstly, the depreciation that is charged historically for the costs of the assets is only considered as an arbitrary amount that is based on the out-of-date values. Moreover, this is estimated as useful economic lives. Secondly, in case of preparation of financial statements based on the historical costs, the depreciation charges are not considered into account as real replacement expenses of assets at present prices. Thirdly, profit will not imitate the real costs of trading that involve the replacement of the properties at certain point of time (Banerjee, 2014). However, by not bookkeeping for price rises, there is no declaration regarding the entity for maintaining the capital base. In addition to these, overstated profits by the way of undercharging depreciation that is constructed based on the historical cost. Additionally, the charging expense of sales at the rate of historical cost of the inventories can result into the depletion of the capital of an entity by high tax charges along with distributions. The historical costs method of accounting gives a constant basis for the firms to build the accounts. Moreover, it has been found that the inflation impacts the markets as well as the various products and thus, entities to various degrees (Shouhua Chunhua, 2012). Lastly, the historical cost accounting has been found to be difficult for the shareholders and the analysis of assessing the actual performance along with management ability, as the changes of the situations of the current market are not considered for the historical valuation basis. In other words, it can also be said that the accounting helps in measuring the transactions at the historical cost. Thus, the main issues regarding measurement are the divergence of the written-down values of the historical cost from the external sou rces of influence. For instance, the external sources of influence include changes in the prices of the market, inflation and characteristics of the property that are being measured (Risthaus Grimme, 2013). It can also be said that the historical cost accounting is a derived kind of measurement system started from the allocating expenses and the particular assets are simply left over and/ or balances the amounts and does not indicate the financial value. As per the question, the quoted line indicates that the particular argument is regarding relevance. In addition to this, it has been found that the historical costs are old-fashioned and thus, it is not pertinent as a measure of the economic reality. Therefore, the researchers should take into the accounts of the markets and/ or guesses the measurement of the economic reality. Moreover, these estimates of measuring the economic reality are considered as relevant for making any decision regarding the financials. In the year 2002, the FASB (Financial Accounting Standards Board) proposed to produce various standards depending upon the principles-based accounting that is considered as an explicit commitment for using its conceptual framework with the aim to modify the financial accounting. Therefore, this is considered as a proposal that assists the accounting for the economic reality. The valuation generally depends on the characteristics of the asset that are being measured. These include assets that are traded in market price within the established markets, cash or monetary assets and various other intangibles. However, in the particular case, the intangibles include the value that is derived from the cash flows of the future and the spontaneous operations. In addition to these, it has been found that the economic reality alters according to those who stipulate the information (Dyckman Zeff, 2015). The economic reality for the investors is the earnings or the cash flows of the future. How ever, for the traders it is considered as the present market selling price and for the manufacturers it is the present buying price and for the auditors this is the historical transactions. The historical costs are considered as the reliable costs only if the simple mathematical calculations are checked that is verifiability. However, the particular case study mentions other different interpretations. These include verifiability and precision against the estimates of the market and/ or the market prices. Opined to Miller Power (2013), it can be said that the help of the historical cost accountants essentially interprets the reliability. The reason behind this is that this interpretation can be done through verifiability and also by the accountants who are market based as reliability with the aim to make decisions regarding economy. Therefore, it can be said that the accounting reliability is associated with the financial information that can be verified and can be used continuously by both the creditors and the investors with similar outcomes. However, it can be said that the reliability implies the dependability of the financial statements. It has been found that the FASB is much concerned about the reliability of the information of the financial statements. Generally, the FASB describes the reliability of the financial information by the help of the three particular attributes. These include verifiability, representational faithfulness and neutrality. It has been found that the accounting for the environmental exposure is considered as one of the six issues that are counted as an important factor to the SEC and no environmental particular GAAP has been issued yet. Generally, the accountants mainly trust on the present GAAP that are FASB 5 and FIN 14 in order to account for the environmental issues (Van Mourik, 2013). As a result, it can be said that the demand for the accountants increased and this might become familiar to the potential and substance of the financial treatment of the environmental expenses and liabilities. At present, the key issue regarding financial accounting within the environmental accounting is to estimate and record the environmental liabilities in the fiscal statements. However, the most common practice is the treatment of the environmental expenses as a loss contingency. It has been noted that FASB 5 is liable for providing guidance in order to define and determine the process by which loss contingencies are reported. On the other hand, FIN 14 provides accurate guidance for estimating them. As per FASB 5, the loss contingency is defined as an existing situation, condition and/ or set of circumstances that includes uncertainty in order to probable loss or gain to a business. Additionally, this might get finally resolved, especially when one or more of the events in the future take place or fail to take place. Moreover, it can be said that the environmental liabilities frequently fit the particular description. It can be said that the probability of the noncompliance of a firm with its environmental regulations is considered as the uncertain condition (Dobija Kurek, 2013). Moreover, the future event helps to resolve the particular uncertain situation and thus it has been declared by the regulatory agencies that the firm might or might not be liable for paying the damages that is for destructing the environment. It has been found that in order to recognize the liability of a company based on its financial statements, the firm should meet the standard definition of liability that has been provided by the conceptual framework. As per the conceptual framework, the liability is defined as a present obligation of a business that arises from the past events. Moreover, it has been noted that the settlement of this is expected to provide an outcome from the business of the resources that embodies the economic advantages (Liu Eddie, 2013). Therefore, as per the definition of IASB Framework, for a bank loan, the past events should be considered as the receipt of the loan principle. Thus, the liability to pay off the particular loan should be present from the particular day the specified firm starts receiving the principal of loan that is the time when an obligating event takes place. On the contrary, liability might not be determined in the expectation of a future compulsion such a loan from a bank i s anticipated to be taken in the time duration of two years. Therefore, from a detailed study, it can be said that all the companies require meeting the high levels of disclosure regarding the environmental liability across the world. It has been found that in case of the United States, for instance, the U.S. FASB (Financial Accounting Standard Board) have issued various provisions in the year 2002 with the aim to accounting the environmental liabilities on the properties that have been retired from the service (Battiston et al., 2016). In addition to these, the provision for accounting for the property retirement obligations that are needed by the firms for reserving the environmental liabilities that is associated with the eventual retirement of a property. This occurs at that moment only when the value of fair market can be estimated reasonably. The objective of the ruling was revelation. However, the situational nature of guessing a fair value of market might cause the firms to consider a particular position that might postpone their liability for ever by the process of mothballing the unhealthy asset (Edwards, 2013). Thus, the corporations have been found to reschedule the recognition of their environmental liabilities effectively and efficiently in the absence of the expected or pending litigation. The recognition of the liability in relation to the future restoration activity negatively affects the net profit in the present year and in the future years. However, it can also be said that this particular situation of recognition of the liability might also affect positively to the net profit in the future years. The reason behind this is that in the present years, the provision is counted for the liability in relation to the future restoration activity. Thus, the total or net profit in the present year decreases. However, on the other hand, if expenses take place regarding restoration activity in future, then the net profit in the particular future year will get decreased, but if it does not took place then net profit in the specified future year will get increased (Kabir Rahman, 2015). It can also be said that the nature of impact in case of cash flow both in the current year and in the future years will be of opposite category as that of the case of net profit. The reason beh ind this is that with the liability, the cash inflows will increase and the cash outflow will get decreased. It is very important for each company to recognize its environmental liabilities as it helps in preparing accurate financial statements. This also helps the stakeholders and the shareholders to invest in the company by understanding the actual financial position of the firm. It also helps in understanding the outflow of resources that provides with economic advantages to the firm. Moreover, this also helps in measuring the value or cost of obligation reliably (Zhang, 2013). It has been noted that the responsibility for disclosure of the environmental liability in future is considered as an increasing problem for the firms across the world. Therefore, disclosure about liability is an essential factor but it will be sufficient only when the accurate data is disclosed and confidentiality of the firm is also maintained. References Al-Htaybat, K., von Alberti-Alhtaybat, L. (2013). Management Accounting Theory Revisited: Seeking to Increase Research Relevance.International Journal of Business and Management,8(18), 12. Banerjee, B. (2014).Cost Accounting Theory and Practice. PHI Learning Pvt. Ltd.. Barthel, L. (2014). Prevalence of Accounting Theory in Top-Ranked Undergraduate Accounting Programs.Journal of Accounting and Finance,14(4), 135. Battiston, S., Farmer, D., Flache, A., Garlaschelli, D., Haldane, A., Heesterbeek, H., ... Scheffer, M. (2016). Financial complexity: Accounting for fraudResponse.Science,352(6283), 302-302. Bonin, H. (2013).Generational accounting: theory and application. Springer Science Business Media. Bryer, R. (2013). Americanism and financial accounting theoryPart 2: The modern business enterprise, America's transition to capitalism, and the genesis of management accounting.Critical Perspectives on Accounting,24(4), 273-318. Deegan, C. (2012).Australian financial accounting. McGraw-Hill Education Australia. Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education Australia. Dobija, M., Kurek, B. (2013). Scientific provenance of accounting.International Journal of Accounting and Economics Studies,1(2), 16-24. Dyckman, T. R., Zeff, S. A. (2015). Accounting Research: Past, Present, and Future.Abacus,51(4), 511-524. Edwards, J. R. (2013).A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith Jr, G. R., Becker, C. J. (2014). Governmental and nonprofit accounting: theory and practice.JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, 441. Groot, T., Selto, F. (2013).Advanced management accounting. Pearson Higher Ed. Jones, S. (Ed.). (2015).The routledge companion to financial accounting theory. Routledge. Kabir, H., Rahman, A. R. (2015). The Role of Corporate Governance in Accounting Discretion: The Case of Goodwill Impairment in Australia.Available at SSRN 2630581. Liu, W., Eddie, I. A. (2013). Developments in accounting regulation.Perspectives on Accounting and Finance in China (RLE Accounting),8, 139. Miller, P., Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory.The Academy of Management Annals,7(1), 557-605. Mohammadi, S. (2015). Full development of the theory of accounting and auditing.International Journal of Accounting and Economics Studies,3(1), 7-9. Parker, R. (2012). Comparative international accounting.Financial Times, Prentice Hall. Risthaus, T., Grimme, S. (2013). Benchmarking of London dispersion-accounting density functional theory methods on very large molecular complexes.Journal of chemical theory and computation,9(3), 1580-1591. Shouhua, Z., Chunhua, T. (2012). Environmental Accounting: Theory Review and Enlightenment [J].Accounting Research,2, 003. Van Mourik, C. (2013). Fundamental Issues in Financial Accounting and Reporting Theory.The Routledge Companion to Accounting, Reporting and Regulation, 54. Ward, T. J., James, K. L. (2015). Student Participation and Performance in a Graduate Accounting Theory Class.Academy of Educational Leadership Journal,19(2), 143. Zhang, G. (2013). Accounting standards, cost of capital, resource allocation, and welfare in a large economy.The Accounting Review,88(4), 1459-1488.

Analysing 4 Short Horror Story Openings Essay Example

Analysing 4 Short Horror Story Openings Essay In this piece of coursework, I am going to analyse 4 Horror Story openings. The first is The Signalman by Charles Dickens. It tells the story of a man who comes across a seemingly normal railway cutting with a mysterious story to tell. The second is The Tell-Tale Heart by Edgar Allen Poe. The main character, who is seemingly mad, has a grudge against an old man because of his vulture eye and this drives him to take drastic action. For the third story, there is The Landlady by Roald Dahl in which the main character is taken victim by a seemingly harmless Landlady of a small guesthouse. Lastly, there is All But Empty by Graham Greene. In this story the writer finds a man in a cinema with a puzzling and inexplicable tale. The settings for all of the stories openings have something in common to link them together. The Signalman uses very atmospheric words to describe the cutting, its surroundings and the time of day. The actual cutting is described as extremely deep and unusually precipitate. These words give the reader the feeling that the cutting is forbidding and uninviting to the narrator/writer. The time of day that the opening is set is mid-evening, just as the sun is setting. We will write a custom essay sample on Analysing 4 Short Horror Story Openings specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Analysing 4 Short Horror Story Openings specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Analysing 4 Short Horror Story Openings specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This also has its part to play in the mood of the opening. The writer describes the cutting steeped in the glow of an angry sunset. The word angry brings up the colour red which is associated with danger. When the writer is making his way down to the cutting he gives vivid descriptions like clammy stone, zigzag path and oozier and wetter. These words as well as adding to the feeling of unwelcomeness, paint a picture of wetness and cold. Upon reaching the cutting, he describes the tunnel. He uses word like gloomier and massive architecture. Its greatness is made to make the writer feel small and insignificant. He also describes the tunnel by saying, there was a barbarous, depressing and forbidding air. So little sunlight ever found its way to this spot, that it had an earthy deadly smell; so much cold wind rushed through it, that it struck chill to me, as if I had left the natural world. Again the word forbidding shows the unwelcome feeling. The cutting is described as a Great Dungeon with a dripping wet wall of jagged stone excluding all view but a strip of sky. This shows that the cutting is secluded from all view. This adds to the effect that the cutting is a dark place, which has secrets to hide from the outside world. The first setting that is portrayed in The Tell-Tale Heart is when the writer is planning the murder of the old man and his vulture eye. The beginning is set at midnight, which is thought of as dark and quiet which makes it mysterious and secretive. The old mans room is described as being black as pitch with the thick darkness. It also says that the shutters were shut through fear of robbers. This shows that the old man is afraid. The darkness gives a feeling of seclusion. The Tell-Tale Heart links with The Signalman in this respect. After the old man hears the writer sneaking around the door of his room, he lets out a groan of mortal terror. The description of this moan adds to the scary atmosphere of the opening, which is building up to the murder. When he opens the lantern to look at the old mans eye, he does it ever so cautiously so a single dim ray, like the thread of a spider shot from out the crevice and fell upon the vulture eye. This shows with how much care he carried out all the deeds leading up to the murder. Then the writer says, Their came a low dull quick sound, such as a watch makes when enveloped in cotton. This shows that the writers senses are more alert than usual and he is on edge about the whole venture. Roald Dahl first sets the scene in The landlady by describing the time and the weather. He says that it was about nine oclock in the evening and the moon was coming out of a clear starry sky. This indicates that it was dark and we associate darkness with eeriness and it gives the reader and unwelcome feeling. It also says that the air was deadly cold and it was like a flat blade of ice on his cheeks. The word blade suggests sharp and hurtful. Cold gives a feeling of isolation to the reader and adds to the feeling of mysteriousness. The street is described as wide with only a tall line of houses on each side, all of them identical. The Landlady here links with The Signalman and the massive architecture of the tunnel. The tallness of the houses is included to make the character look and feel small. The houses are described as being once upon a time, very swanky residences. The houses are obviously now old and neglected. This is hinted at when it says but now, even in the darkness, he could see that the paint was peeling from the woodwork on their doors and windows, and that the handsome white facades were cracked and blotchy from neglect. It also says that all houses are identical. This means that nothing stands out or is appealing in anyway. This tells the reader that the area is dull and drab and makes it seem it has been neglected. When he first catches a glimpse of the bed and breakfast it says, Suddenly, in a downstairs window brilliantly illuminated by a street light not 6 yards away This means that the house appealed to him and stood out in one way or another and this add to the mystery of the opening. The inside of the house is described as being warm and welcoming. This contrasts with the other stories in which the place was unwelcoming and unfriendly. The writer of All But Empty portrays the cinema as an empty place. He says it had almost invariable, total emptiness. This links with The Signalman and The Landlady in this respect because it makes the reader think of the isolation the main character must be feeling. The music that is playing in the film he describes as blurred metallic music. This makes the film seem as if it is of no consequence and he is not really watching it. This shows that the mans mind is somewhere else. He also describes the air as being stale which adds to the old feeling that we get right from the beginning. We tend to think of old things as being mysterious and this adds to the opening. In The Signalman, a lot of questions are raised as to the secretive nature of the main character. One of the questions raised is why doesnt the signalman answer when the writer, stood on top of the cliff, talks to him? It is obvious for the reader that he is confused in some way but it still leaves the question as to why and what is confused or worried about? This is shown when the writer writes instead of looking up to where I stood on top of the steep cutting nearly over his head, he turned himself about and looked down the line. This makes the reader question what the signalman is unsure about. When the writer finally gets down into the cutting and he starts to talk to the signalman, the signalman just looks straight past him and looks at the mouth of the tunnel instead. It is clear that there is something about the man that is puzzling him in someway although it is unclear until further on in the story when he says I am troubled. This makes the reader want to read on to find out what he is troubled about. Throughout the time that the signalman and writer are talking, the signalman keeps looking at the warning bell as though expecting it to ring: -he twice broke off with a fallen colour, turned his face towards the little bell when it did not ring, opened the door of the hut, and looked out towards the red light near the mouth of the tunnel. This shows that he appears to be waiting for something to happen, but what? As the writer is about to leave, the signalman tells him that he is troubled but feels unable to talk about those troubles to him at that moment. He tells him to come back tomorrow night and he will tell him then. It is plain that he is feeling slightly pressured then and this gives the reader an insight into his thoughts at that time. In the story of The Tell-Tale Heart questions are asked about a lot of the aspects of the opening. Firstly, why does the writer deny being mad? This story depicts a man who is obviously mad because of the way he acts. What is so annoying about the old mans eye that drives him to kill him? He describes the eye as resembling that of a vulture-a pale blue eye, with a film over it. He then goes on to say that whenever it fell upon me, my blood ran cold. The eye obviously made him uneasy in some way because the phrase my blood ran cold we usually associate with terror or horror. When he is preparing for the murder, why does it take him so long to enter the bedroom and open the lamp to see inside? Why does he carry out all the procedures with such care and for such a long time? He says he did this for eight nights before killing the old man. He also says it took me an hour to place my head within the opening. This makes the reader feel that he obviously feels very strongly about his cause otherwise he would not be so patient towards it and encourages them to wonder why the old mans eye could be driving him to eventually kill him. The landlady raises many questions in the opening. One of the first is why does the Bed and Breakfast sign appear three times to Billy as he looks in the window of the boarding house? Dahl includes this to show how attractive the bed and breakfast is against the coldness of the outside and the other apparently derelict houses. When Billy Weaver rings the bell on the front door of the house, it is said by Dahl that, This dame was like a jack-in-a-box. He pressed the bell and out she popped! This makes the reader wonder why she was so eager and make them immediately aware that there is something strange about the house. In the fourth story, All but empty, the writer, Graham Greene, raises lots of questions concerned with the old man and the cinema. The writer says he very often visits an old cinema but why? He describes the cinema as having almost invariable, almost total emptiness but why would someone want to visit a desolate old cinema? When the Old Man enters the cinema he chooses to sit next to the man but why as there were plenty of other seats available? The writer says, He tried to get past me, though he had the whole cinema to choose from. This encourages the reader to think that the old man has a secret that he would like to share with someone. Each of the stories shares some common aspect that makes a successful horror story opening. Every story uses night or darkness to show that they have a dark meaning. The Signalman is set around sunset that has an angry glow. This acts, as a warning as to what is about to happen to the unfortunate Signalman. The bedroom in The Tell-Tale Heart, while the writer is looking in on the old man as he sleeps, is described as being black as pitch with the thick darkness, and this shows the reader that the old man is completely innocent and unable to see what is about to happen to him. Another similarity between all of the stories is the way in which the writers have described the victims. They are portrayed as someone who is innocent and unaware of their fate. Billy Weaver in The Landlady is described as 17 and that it is his first time in Bath. This makes him sound innocent and vulnerable. Sounds also play a large part in the stories. The Signalman has a part where the train comes from out of the tunnel: Just then there came a vague vibration in the earth and air, quickly changing into a violent pulsation. This perhaps is a forewarning to the sudden death that the signalman is about to meet. The way in which the stories are written is perhaps the biggest impact on how the stories make the reader feel. Charles Dickens has written the story so that there is not much dialogue in the beginning maybe showing that the two characters find it hard to communicate with each other. Edgar Allen-Poe uses a dramatic amount of punctuation in The Tell-Tale Heart to make the reader realise how the killer is talking. The sentences are disjointed with lots of exclamation marks e. g. True! -nervous-very, very dreadfully nervous. This is added to make the reader know how he is feeling.

Children of Abraham †World Religion Essay

Children of Abraham – World Religion Essay Free Online Research Papers Children of Abraham World Religion Essay Bruce Feiler is a journalist and author of several books, including Abraham: a Journey to the Heart of Three Faiths and Walking the Bible. His books explore Abraham, the common patriarch of Judaism, Islam, and Christianity. Abraham was born sometime between 2100- 1500BCE southeast of present day Baghdad. His given name was Avram and later changed by God to Avraham or as we spell it Abraham. His new name meant the father of a throng of nations†. His wife also changed her name from Sarai to Sarah. The new names that each of them were given were meant to be an expression of praise for a new status they had gained and a level reached. They were also meant as blessings for what should come in their futures. At 75 years old God spoke to him to Abraham telling him that he will I will make of you a great nation. All of the families of the earth will bless themselves by you. As it reads in Geneses 22 this is when God chooses Abraham and Abraham chooses God. Abraham turned his back on idol worship, which was the current religious practice of the day and chose to worship only one God. Abraham and his wife Sarah moved to what is now the considered the West Bank where God told them they would have a child. Abraham, 99 at this time and Sarah in her 90’s gave birth to Isaac who later give birth Jacob. Jacob was considered the first Israelite. Abraham already had a son Ishmael from Hagar, an Egyptian slave. Muslims believe Ishmael to be their direct link to Abraham. An early Christian belief was that all people could become a child of Abraham only later would they become more exclusive in their belief. Bruce Feiler, was a traveler and journalist before he became fascinated with the middle east. Not in search of a spiritual quest but as simply modern news interest linked directly to the events of 9-11. Feiler went to Israel and was amazed that he could experience the places and events of scripture are still able to be experienced. As a non-practicing Jew this seemed to hit Feiler with a connection to his own past and the various rituals he had been involved throughout his youth. Suddenly they had more meaning. The bible was suddenly a living breathing story that anyone could go and experience. After 9-11 the news media hyped the events with stories entitled â€Å"Who are they?† and â€Å"Why do they hate us?†. Feiler thought that Abraham could be a figure that could unite us all but what happened is that he found 250 different Abrahams. All religions try to make Abraham him into their religion or their icon. He gives many examples of how different religions have claimed that their rituals have come from Abraham and often times giving associated date; however Abraham was not born at the time they claim. So more or less a game is being played to try and outdate other groups. Abraham is the center of the greatest feud in the history of the world, particularly of our time. So much so that Bob Dylan and Louis Armstrong both wrote hit songs that tell the epic stories. God, Politics, and Land are defining stories of the Hebrew bible and the Qur’an. This discussion is happening here. A lot of people who are believers get the connection with land. However most westerner’s miss these stories when we read holy text as simply metaphor. However those native to the land carry those places inside of them and what happens there affects them at the core. In the end it is important to remember that this is a family feud that affects us all and that Abraham is central to us all, even if it is just the idea of Abraham. The idea that God chose Abraham and that Abraham chose God seems to be a very important theme because we as individuals can accept Abraham without accepting the religions that have twisted his life for their own needs. Abraham is fully human and fully apart of us. Research Papers on Children of Abraham - World Religion EssayCanaanite Influence on the Early Israelite ReligionBook Review on The Autobiography of Malcolm XPersonal Experience with Teen PregnancyComparison: Letter from Birmingham and CritoEffects of Television Violence on ChildrenHip-Hop is ArtMoral and Ethical Issues in Hiring New EmployeesRelationship between Media Coverage and Social andMind TravelQuebec and Canada

Servise Essay Example | Topics and Well Written Essays - 2000 words

Servise - Essay Example The discipline of service thinking involves an understanding of various disciplines way of handling customer service issues with a blend of different interdisciplinary methods and tools. This involves tools and methods from the traditional service thinking, the current thinking and going beyond. Service thinking offers organization with new ways of thinking apart from depending solely on the academic disciplines. Instead, service thinking integrates both the necessary academic and professional together with the application of set service design and thinking (Moote, 2008). The main objective of this approach to service provision is to ensure the best customer experience that provides mutual benefit to both the service providers and the end users of the services offered. Service thinking appreciates the interdisciplinary relationship that aims at integrating the customers and the producers throughout the service process (Bettencoat, 2011). For an effective and efficient service provisi on, some chronological steps of service delivery have to be observed. The steps include; first understanding who the customers are, make visualizations about the service and what it can deliver, understand how the service will flow, design the project including all the relevant resources, and lastly deploy the service. According to the article, one of the major motivators for organizations and firms to adopt the service thinking in their marketing strategies is the speed and the scale of labor migrations. Service thinking and design have the ability to expand revenues fetched by a firm. Service thinking has also proven to be one of the economic fuels by ensuring production of quality services and putting up high levels of productivity. Services are one of the fundamentals in the worldwide business competition dome. Through good service provision that enhances high customer satisfaction, organizations are able to build competitive advantage over their competitors. However, the author of the article acknowledges some of the challenges of building a systematic service innovation as the nature of services being multidisciplinary, the incorporation across technology, social, business and customer innovations. It is evident how services have raised the revenues for companies due to service provision and revenues of the organization in general. Services are more paying if well rendered to the customers. Giving an example of two competing hotels adjacent to each other, with the same products, at the same price in the same quantity, and of the same quality, customers may be observed to prefer one to the other despite of the similarities. The question is what makes a customer prefer one hotel to the other, yet they have similar products at similar prices. The most possible answer to this question is the service difference in the two hotels. One hotel may have friendly waiters than the other, may be it may be serving its meals in a more appealing designing compared to th e other hotel, and may be one hotel has more attractive seat arrangement compared to its competitor. Such service provision has made organizations gain more competitive advantage over their competitors not necessarily as a result of the products produced but how customers are served, and the services customers can get apart from the product itself. The economy worldwide is

Ebola virus Essay Example | Topics and Well Written Essays - 2000 words - 1

Ebola virus - Essay Example Nevertheless, the recent outbreaks have involved major towns and rural areas mostly in various parts of West Africa according to CDC (2014). Conversely, the EVD background can be traced back in the 1976 simultaneously in Sudan and Democratic Republic of Congo (DRC) as an acute and fatal illness if untreated. However, the countries that have been severely affected are those with weak health systems and inadequate human and infrastructural resources according to Feldmann & Feldmann (2013). However, since the Ebola Virus Disease transmission, symptoms and prevention and control is of international public health emergency concern according to the World Health Organization (WHO) community engagement and early supportive care are the most central points of controlling the Ebola outbreaks. It is worth understanding that, no licensed Ebola vaccines have been recently been registered, but potential clinical candidates are undergoing examination and evaluation (Filippone, 2013). Analysis presented in this paper is helpful in understanding the background, the causative agent of classification, structure, replication, as well as transmission. The paper uncovers the epidemiological statistics of Ebola virus diseases in relation to the clinical manifestation, preference and the laboratory strategies used in the disease identification according to Roddy et al. (2012). Similarly, the paper demonstrate realistically the preventive and treatment measures are exploiting the past, current and the future outlook of the Ebola Virus Disease. Lastly a conclusion and recommendation is given illustrating various adaptive mechanisms that can be done to in the epidemic-prone area to be successful prepared in handling the EVD and communication before it can widely spread (Lister, 2014). Ebola virus as the causative agent for the Ebola Virus Disease

The influence of leadership of developing effective life-long learning Essay

The influence of leadership of developing effective life-long learning experience for me - Essay Example In addition, the unit serves as a major basis for me to build new skills, (the most important being leadership skill) that other modules/units in my degree program may not have given me the opportunity to develop. For instance, I was able to identify a leader whom I admire, the themes/leadership qualities that enabled the leader to attain outstanding success in this area of endeavour and how I can emulate those qualities in my own personal development. I wish to evaluate how directly and indirectly their lives have influenced my circumstances as well as personality.In furtherance of the skills developed, I am able to adopt a critical thinking approach to several areas of my life, reflecting and constantly assessing my life to ensure continuous development/growth. I am able to challenge myself as an individual as well as my intellect and nurture my inbuilt abilities to bring out the leader in me.In the light of my continuous wish to excel in life, it is very important to state my back ground as well as early influences in life that induced a source of motivation in me to work hard in order to accomplish tasks towards success. My name is Mukaila Adegoke, born on 15th February 1962 in Iwo, the Osun State of Nigeria. This was the era when President John F Kennedy established his office as 35th president of the USA and gave a major input in the history of civil rights. President John F Kennedy pressurized the government authorities and organizations to provide work for African Americans equivalent to Britain Civil Service.

Counselling Rape Survivors

Counselling Rape Survivors According to the Home Office findings, Rape is defined as ‘forced to have sexual intercourse (Vaginal or anal penetration)’. The legal definition stipulates it to be ‘penile’. In general terms, rape is an act of aggression and violence against another; it is not an act of sex but is one of specifically dominance and power. Key points of the findings of the Research, Development andStatistics directorate of the Home Office published in 2002 are listedbelow. 0.4% of women aged 16 to 59 in England and Wales said they hadbeen raped in the year preceding the 2000 BCS, an estimated 61,000victims. 0.9% of women said they had been subject to some form ofsexual victimization (including rape) in this period. Around 1 in 20women (4.9%) said they had been raped since age 16, an estimated 754,000 victims. About 1 in 10 women (9.7%) said they had experiencedsome form of sexual victimisation (including rape) since age 16. Age is the biggest risk factor for experiencing sexual victimisation; women aged 16 to 24 were more likely to say they had been sexually victimised in the last year than older women. Women are most likely tobe sexually attacked by men they know in some way, most often partners(32%) or acquaintances (22%). Current partners (at the time of theattack) were responsible for 45% of rapes reported to the survey.Strangers were responsible for only 8% of rapes reported to the survey.18% of incidents of sexual victimisation reported to the survey came to the attention of the police; the police came to know about 20% of rapes. 32% of women who reported rape were ‘very satisfied’ with theway the police handled the matter, 22% were very dissatisfied. Lessthan two-thirds (60%) of female rape victims were prepared toself-classify their experience as ‘rape’ and less than three-quarters(70%) of women who self-classified themselves as having been victims of ‘attempted r ape’. Amnesty international reported that there were 14,000 recorded rapesin 2003 and 11,441 recorded rapes in 2002, representing a 8% increase.According to the Home Office, in the year ending March 2003, the totalnumber of sexual offences recorded by police in England Wales was 48,654, a 17% rise over the previous year. A victim of rape feels the fight or flight response that humans have built-in; which means that when the incident is over, one is leftwith a feeling of devastation, exhaustion, confusion, sadness, etc. The lingering psychological disorder is called Post Traumatic Stress Disorder (PTSD). The most effective therapeutic approach for long-term,severe PSTD appears to be talking treatment sessions with a clinicalpsychologist, in which the person is encouraged to talk through theirexperiences in detail. This may involve behavioural or cognitivetherapeutic approaches. Antidepressants may also be prescribed torelieve concurrent depression, a common feature in survivors, andenable the person to get the most out of any psychological treatment.Counselling may be helpful too in the early stages of recovery,particularly from counsellors experienced in the treatment of PTSD. Before we go into detail on counselling for rape survivors, it is essential to take into account the effectiveness of counselling in general. According to the Department of Health (2001), Counselling hasbeen defined as â€Å" a systematic process which gives individuals anopportunity to explore, discover and clarify ways of living moreresourcefully, with a greater sense of well-being †. The use ofcounselling as a means of responding to people in distress and turmoilhas been increasing rapidly in recent years. This has generated adebate on the effectiveness of counselling process itself. The methodsof evaluation of effectiveness is also highly controversial. Theconcerns in the qualitative and quantitative evaluation is discussed indetail later. Bondi summarises from her reports on controlled trials conducted inhealth care settings. They seem to indicate that counselling is aneffective intervention, clinically and economically. Its costs andbenefits are broadly comparable to those of antidepressant medication. Moreover, it seems to be a popular choice with many patients. Cautionis sometimes attached to the results of these trials. This may be dueto the fact that it only involves a small trial when compared to thelarge trial group of medication. Studies of counselling in othersettings indicate a high level of satisfaction among clients. Bondialso writes that there is good evidence to suggest that counselling hasa capacity to reduce demand on psychiatric services. This is becausecounselling prevents less serious problems from becoming more seriousand helps people to maintain reasonably good levels of mental health. Choice of treatment of survivors of rape has been one of increasing significance within health care and also highlights the need toconsider factors other than clinical and cost-effectiveness.Counselling is not the only form of talking treatment available. Otherforms of talking treatment include psychotherapy, cognitive behaviourtherapy, self-help groups and support groups. Counselling attaches a great significance to the autonomy of the victim and therefore it cannot be administered to the unwilling. The success of counselling, therefore, depends on active participation. For counsellingof rape victims, feelings caused by abuse may be quite overwhelming and difficult to deal with. The Department of Health (2001) has recommended counselling as one of the types of psychological therapy for depression, anxiety, panic disorder, social anxiety and phobias andpost traumatic disorders. These problems can be mainly related tosurvivors of rape. The National Center for Victims of Crime (2004) recommends that counselling can help cope with the physical and emotional reactions to the sexual assault or rape, as well as provide necessary information about medical and criminal justice system procedures. According to the reports by the Brunel University (2005) on sexual abuse and rape, sharing experiences in a safe, understanding and confidential setting may help to manage their feelings by being heard and taken seriously.   Counselling enables to make sense of the present, in relation to the past.   Some survivors of sexual abuse maybe plagued by memories in the form of distressing flashbacks, mental images or nightmares.   Talking about the images and memories while being heard and supported will often ease the problem.   It may beeasier to share incidents and feelings with a professional counsellorconfidential, rather than a friend. Some people prefer to talk to ahelpline so they do not have to face the person they are disclosing to.    According to Bondi’s summary of her studies on the effectiveness ofcounselling that sceptics often voice doubts of counselling because itappears to involve nothing other than one (or two people) â€Å"chatting† toa counsellor. However, in spite of these doubts, communication takesplace when counselling is effected, whereby a special kind ofrelationship is developed between the counsellor and the victim. Bondiattributes this to the fact that human beings are social creaturescapable of connecting with others. It is worth to note that allapproaches to counselling share a commitment to apply insights andunderstandings about the importance of these connections to offertherapeutically effective relationships. Impacts of counselling on rape survivors often depends on the development of a helpful working relationship between the counsellor and survivor.   According to the STAR findings, some women feel nervous and unenthusiastic about seeing a counsellor. Therefore, it is essential that they feel relaxed and comfortable to be able to talk freely. Setting up of a pace comfortable for the victim is important as it recognises the interlinked nature of people’s lives (Skinner andTaylor,   Home Office report 51/04).   According to Bernes (2005), effective counselling leading to a good counsellor-victim relationship follows the following dynamics. They are an emotionally charged, confiding relationship between the patient and therapist; warmth, support and attention from the therapist in a healing setting; a positive therapeutic alliance between patient and therapist; a new rationale or conceptual scheme offered with confidence by the therapist; the passage of time; installation of hope and expectancy and finally techniques consistent with patient expectation and efficacy. Common process strategies in counselling include gathering sufficient information, listening well and with understanding, helping the individual reflect and gain insight, helping in decision-making and goal setting, and providing options and ideas for client consideration (Korhonen). According to the Home Office reports on the STAR scheme, the data collected from the survey did not give any indications that anyone counselling technique works better than another.   Methods likedrawing or making lists of feelings, events, concerns and workingthrough them were found to be effective by some rape survivors. Some found making plans for the future, for example, symbolic moves such aschanging the dà ©cor of the room seemed to indicate a new phase in their lives.   Others indicated that a flexible integrated approach with respect, a respectful politeness, support and even the smiling face of the counsellors seemedto have helped them. The need for administering couna respectful, supportive and caring environment is also essential. Also, them cope development of a programme of work that enabled them to look at themselves in a logical, positive and respective manner athem cope with their emotions and move forward at their own pace is essential. The university of Dundee has introduced a computer counsellingtechnique called ‘ENHANCE’ for rape victims. Often, women who have been raped find it hard to talk about their feelings and research evidence shows that in sensitive and potentially embarrassing areas of human functioning, some people may find it easier to talk openly to acomputer. ENHANCE,   a computer based facility which includes a diaryfacility for free writing, a visualisation tool to describe feelingsand graphic manipulation and exploration, an information base to accessa range of supportive information, leaflets and contacts and the optionof what to destroy or save it for later reference. Further work is being done to develop ENHANCE and the researchers feel that their workcan be transferred to other agencies in future. Furthermore, it is inan early stage to be assessed for effectiveness. Computer counselling is, therefore, new and brings to attention to the fact there is very few online support avail able for rape survivors. This can be a good sourceof data for qualitative research as it reduces some of its ethical risks which are discussed in detail later.  Ã‚  Ã‚   It is very difficult to assess the effectiveness of counselling forrape survivors as due to the dilemmas in relation to the ethicalpractises of counselling, training and qualifications of counsellors and the evaluation of counselling and little published information.Counselling services are offered in a wide range of settings, which influences the kind of outcomes (Bondi). Bondi, in her review ofdifferent counselling orientations writes that similar effects may beusually reported. This is consistent with the argument that it is thequality of the therapeutic relationships offered by the counsellorswhich determine the effectiveness of counselling.   Effectiveness of rape counselling can be studied by either qualitativeor quantitative research. McLeod (2000) reports from his paperpresented at the 8th Annual International Counselling, University of Durham that counselling in Britain at the beginning of the twenty-first century does not have a clear vision of the role of research. It is worth mentioning that very few studies have focussed on research methods to measure effectiveness of counselling for rape victims. McLeod also reports that, in general, published studies of counsellingand therapy in dominated by quantitative research like up to 95%. Ingeneral, cultural assumptions are concerned with the development ofmethods that are valid and reliable.   Quantitative research reduceshuman experience and action to variables. Hypothesis are framed interms of the relationships between these variables, which can often beinterpreted a rational voice allowing no expression of feeling orpersonal experience (McLoad, 2000).   There has been no reports  relating to quantitative research on counselling for rape. Qualitative research has been used lately in the health care settingsand voluntary organisation for rape survivors. Qualitative research refers to research conducted in an interpretive or critical tradition. Research conducted in this tradition generally includes ethnographies, naturalistic observation or intensive interviewing studies, and usessome type of content analysis of words or texts to generate themes, which summarize the results of the study. The goals of qualitative research are not usually to generalize from the findings to some largertruth, but rather to explore or generate truths for the particular sample of individuals studied or to generate new theories. There is often an emphasis in qualitative research on perception or livedexperience.  There   are quite a few ethical concerns in qualitative research of assessing the effectiveness of counselling of rape victims.   Knapik (2002)in his paper summarises the ethical concerns of qualitative researchwhich mainly rev olve around an assessment of benefit versus harm,confidentiality, duality of roles, and informed consent   It is oftenassumed that qualitative data does not involve physical manipulation orintrusive procedures on victims. But it can pose certain risks to the victims.   Moleski and Kiselica (2005) highlight the dangers of a dual or multiplerelationships between the counsellor and victim. During research involving in-depth interviews or focus group discussions on such asensitive as rape, the researcher (generally a counsellor, but called aresearcher in this context as the data collected is for the purposes of qualitative research) develops a relationship of trust with the victim. The relationship may be misinterpreted by the participant as atherapist-client relationship. The data may be interpreted in waysunflattering or damaging to participants. It is therefore important toassess the harms and benefits in dealing with real clients. Secondly, risks to individuals participating in qualitative researchmay often not be anticipated. This is because the method and researchquestions are always evolving and changing from the various organisation’s approach to the case. These risks should be made clearto the participants from the beginning and also du ring the course ofthe experiment. Thirdly and most importantly, qualitative research   always generatesquestions on the ability to protect confidential information. Usually, names and personal data are excluded from published results, but quotations, cues from the publications can always identify theparticipant to those familiar with the research. Reasons for this maybe because of the nature of sensitivity of the rape abuse problem,  trial groups always being small and trials being conducted in smallcommunity structures. Reports were published by the Home Office on the ‘STAR young person project’ on assessing the counselling services offered to rape survivors. Young women primarily had a positive counselling experiencebut a small number reported some level of dissatisfaction.   One of the reasons were the short sessions of counselling, as they could not continue working with their counsellors on a long term basis. This indicated the issue of assess to a restricted number of sessions.  Another issue was the pace at which information is disclosed to thecounsellor, as a small percentage of the women disliked gettingstraight to the information or having to answer questions pertaining tothe incidents within a shorter period of contact between the victim andthe counsellor. This may be because a certain time span is needed toestablish a counsellor-victim relationship which varies from case tocase and depends on the severity of the case.       Another small percentage of the STAR participants felt that the counsellor was not equipped to work with areas of the case and thatthey were given unhelpful advise or irrelevant information or help in away which was not the one suited for the particular case. This throwslight on the training issues of counsellors, whether they are properly equipped for the job. Another percentage of the women, said that thecounsellor disapproved of them being late or related issues whichindicate an over-protective or over-controlling issue which can causenegative impacts on the counselling experience. The findings indicatethe need for a more flexible approach during counselling experiences, longer-term counselling and support by the counsellor, proper trainingfor counsellors and more research into counselling methods and theirevaluation.   According to the findings of the British Crime Survey (2002), it isdifficult to assess the level of support for victims of rape due to the small number of victims in year 2001. Also, the British Crime Survey(2002) reports that support services are under-funded, relative tosupport services dedicated to victims of domestic violence. In UK, therapy services for rape survivors are available from charity andlistening services, health services provided by the universities forstudents, NHS and   few religious movements.   In the NHS, there areusually long waiting lists sometimes up to a year for patients toaccess counsellor services. In voluntary and charity services there maynot always be round-the clock assistance for rape survivors. Telephone access is restricted to certain times of the day.   Findings of research on women rape victims are available in a varietyof forms and from a variety of places. Professional journals such as Violence Against Women, the Journal of Interpersonal Violence, Aggression Violence Behavior, Violence Victims, and the Journal of Family Violence include research conducted by psychologists, social workers, sociologists, advocates, and others. In addition to professional journals, findings of research are presented at domesticviolence conferences, described in the popular press, found on websites devoted to ending violence against women, and are available aspublications from government agencies like the Home Office, UK orprivate research organizations (various voluntary organisation’swebsites). Research reports published in scientific journals are subject to peer-review.   Research published in scientific journals thus gives thereader some confidence in the scientific credibility of the researchfindings. Scientific credibility, however, does not necessarily meanthat the findings represent â€Å"the truth†. Research released directlyfrom an organization sponsoring the research does not usually gothrough the peer review process. So there is a real need for independent qualitative research into the counselling services for rape victims in the UK. The UK Home Office should actively engage inindependent evaluation of counselling services for rape victims. The STAR project recommendations the following for future research. There is need for piloting and evaluating peer support systems. New research projects into contexts and circumstances of rape is requiredto throw new light on the academic and practitioner’s knowledge. More research is needed into the needs of victims from internet supportservices while reviewing the current internet support service toprovide guidelines for practise. More creative approaches in regards toservices for survivors were also required. It is also recommended that counsellors be given appropriate training to improve the services to rape survivors. According to Bernes (2005), there are five critical components forbecoming an effective counsellor. The counsellor should have aprofound, genuine and early draw to the field, a profound and genuinefascination to try to understand human nature, cognitive ability, arigorous and quality academic program and major field exposure. There is therefore a genuine need for efforts to be focussed in creating effective counsellors to deal with rape victims. More funding to develop therapy services is required. There is a need to establish infrastructure towards organisations involved in treatmentand care of victims. Further research into the effective processes ofvarious approaches of counselling is recommended. Detailed research isneeded into the qualitative analysis of effectiveness of thecounselling processes. Also, independent qualitative analysis in victimsupport is needed to verify the results. In general, in the UK, counselling for rape survivors have still a long way to go.