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). 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