Sunday, May 24, 2020
Strain Theory Essay - 1657 Words
Strain Theory Bigger Thomas, a young African American male, Twenty years old; vicious, vile and mean; he hates himself and all human society, especially that part of society which he attributes to making him a monster. Bigger Thomas is in rebellion on what he views as the white caste system; his crime is targeted at white society and the people that he views as being his oppressors. Bigger has the choice of taking on three roles, he can take on the role passivity designed for him by the southern whites and resolve his personal conflicts through the emotional catharsis of religion; or he can strive for and establish his own middle class society and thereby consciously or unconsciously become the white mans accomplice in oppression;â⬠¦show more contentâ⬠¦He also thought that in order for him to become noticeable in society he would have to become someone with no limits, almost godlike. The only way for him to enact this image was to have control over his life and the life of others, and t hats what induced him into a life of crime and murder. He was inevitably going to become a criminal, he was young, poor, and felt trapped in a society that was not concerned with his best interests. A man with nothing to lose or so it seemed, was ready to go out into the streets of Chicago and claim the lives of those who interfered with his existence as a decent human being. Crimes of hate, crimes of passion, crimes of economic gain, crimes of retribution, crimes of reciprocity, or just crimes of notoriety, were the positions that Bigger Thomas were left to define. He sought to fulfill the dreamlike fantasy of being on top of the economic ladder, and overcoming the status that his fate had entailed. The American dream, crazily sought after, rarely achieved, is what some theorist may say. People of the lower class or should I say of all socioeconomic classes have this preconceived notion that the American Dream is attainable if you just work hard and believe in the system. Howe ver, the strain and anomie theories prove otherwise. People of all different background share this eager desire to obtain the status of the economically elite, but for some it is consideredShow MoreRelatedThe Structural Strain Theory Has Occurred1040 Words à |à 5 Pagesmeans, the structural strain theory has occurred. A mismatch that occurs between legitimate means and socially-promoted goals has a typology of responses in the strain theory. Mertonââ¬â¢s typology extends the functionalist perspective. He believed that larger deviancy rates were because of social conditions and the varying responses. One of the responses to social strain that accepts legitimate means of pursuing socially-promoted goals is conformity. Another response to social strain is ritualism. PeopleRead MoreCrime Theories: Strain Theory, Social Bond Theory, and Differential-Association Theory957 Words à |à 4 Pageseven why something is. In the case of criminology the main question being asked is â⬠Å"why does crime occur?â⬠, but some theories also attempt to answer another equally interesting question ââ¬Å"if being a criminal is the easy choice, why are so many people law abiding?â⬠in order to understand criminal behavior. In order for a hypothesis to be moved forward into the category of a theory it must first be tested, and those tests must be able to be reconfirmed. In the case of criminology most of this testingRead MoreStrain Theory878 Words à |à 4 PagesStrain Theory I have chosen to write about Robert Mertonââ¬â¢s Strain Theory. I find this theory particularly interesting, especially as it relates to crime and even education. As noted in our book Sociology in Our Times: The Essentials, the definition of strain theory is that people feel strain when they are exposed to cultural goals that they are unable to obtain because they do not have access to culturally approved means of achieving those goals (Kendall 164). For example, if your goal is obtainingRead MoreStrain Theory Essay1361 Words à |à 6 PagesRobert Agnew is known for his general strain theory. The theory explains that the basis of people getting involved in criminal activity is because of strain. If someone becomes upset, frustrated, depressed, or mistreated they will turn to crime in order to deal with the feelings. Yet, not all people turn to crime in order to deal with strain or stressors. There are different ways to measure strain. Subjective strains are those strains that are disliked by particular person or group. This approachedRead MoreThe Theory And General Strain Theory1262 Words à |à 6 PagesA theory is described, as an idea or set of ideas generally intended to explain, to prove facts or events. Theory can be an idea that is suggested or presented as possibly true, that is not an ideas that relates to a particular subject (Merriam-Webster, 2015). Theory is an explanation of something. Theories in criminal behavior explains why an individual commits criminal and delinquent acts. This paper will compare and contrast two theories of crime or criminal activities that was discuss in thisRead MoreStrain Theory Essay995 Words à |à 4 PagesThe book ââ¬Å"Crime and the American Dreamâ⬠is an example of the Strain Theory. Social class and living conditions are some of the factors that increases the vulnerability of a certain group to commit crimes. People are eager to be part of the ideology of the dream that the United States has to offer. The United States promise people that if they form part of the American society they will be successful and have the opportunities that they did not have in their home country. Most people believe thatRead MoreWhat is Strain Theory?1306 Words à |à 5 PagesStrain theory is a criminological theory positing that a gap between culturally approved goals and legitimate means of achieving them causeââ¬â¢s frustration that leads to criminal behavior. Strain (structural strain) refers generally to the processes by which inadequate regulation at the societal level filters down to how individual perceives his or her needs. Strain (individual strain) refers to the frictions and pains experienced by the individuals as they look for ways to meet their needs (the motivationalRead MoreLabeling Theory And Strain Theory3368 Words à |à 14 Pages Michael Byrnes Cindy Moore Theories of Criminal Behavior 11/16/14 Labeling Theory and Strain Theory: John Dillinger Ã¢â¬Æ' Introduction: Throughout history there have always been many different theories of crime and why people commit crimes. In the late 1930s a new theory rose to the forefront; this theory was called the anomie theory. Anomie means a lack of ethical standards. The anomie theory was proposed by Roberton Merton. It stated that society, as a whole, generally shares the same goals relatingRead MoreThe Theory Of General Strain Theory Essay1831 Words à |à 8 PagesIntroduction In the 1980ââ¬â¢s, Criminologist, Robert Agnew, presented his theory of general strain, in which he covers a range of negative behaviors, especially how adolescents deal with stresses of strain. General strain theory focuses on the source, such as anything that changes in the individualââ¬â¢s life that causes strain. His theory provides a different outlook on social control and social learning theory for two reasons: the type of social relationship that leads to delinquency and the motivationRead MoreMerging Agnews General Strain Theory and Hirschis Social Bond Theory 1913 Words à |à 8 PagesThe two theories I have decided to merge are Agnewââ¬â¢s General Strain Theory and Hirschiââ¬â¢s Social Bond Theory. I picked General Strain Theory because it does a good job at discussing some of the things that can trigger the release of a personââ¬â¢s negative emotions which in turn may lead to deviant behavior. I also decided to write about Social Bond Theory because it desc ribes some of the factors that keep people from committing crime. Both of the theories have strengths and weaknesses individually, but
Thursday, May 14, 2020
Dracula - Symbolism of Blood - 1256 Words
In Bram Stoker s Dracula, the most blatant and powerful symbol is blood. He takes the blood that means so much to the believers of this legend and has it represent more than even they could imagine. Blood is the main object associated with vampires and vampirism. From a mythical standpoint, it is the basis of life for the vampires as they feed off of the blood of young, vibrant souls. From a more scientific standpoint blood is what would drip out of the corpse s mouth when family members would dig up their dead kin to check for the dreaded disease. Stoker takes the significance of this symbol and puts his own unique twist to the meaning of blood. He combines the traditional folklore of vampirism and the immense sexual undertones of theâ⬠¦show more contentâ⬠¦Seward s obvious enjoyment of the situation is again seen when Van Helsing tells him that the operation is complete. Already? I remonstrated. ÃâYou took a great deal more from Art. It wasn t until after the operation that Seward began to feel the affects Ãâ" eerily similar to ones feeling after having an affair. The blood that Seward gave to Lucy was not only blood, but some of the passion and love that he has for her. Van Helsing is aware of this when he tells John that Ãâ¦nothing must be said of this. If our young lover should show upÃâ¦no word to him. It wouldÃâ¦frighten him and enjealous himÃ⦠Again, it is shown that the transfusion is more than just a transfusion. Why should Arthur Holmwood be jealous if Seward potentially saved his fiancà ©s life by giving her blood? Stoker is conveying that the blood is not only a physical object, but also a tremendous emotional object. The most vibrantly illustrated scene in the novel and a tremendous example of Stoker s symbolism is the infamous vampire baptism of Mina Harker. This scene is the essence of Stoker s attempt to emotionally confuse and discomfort the reader. As the scene begins Stoker paints a picture of the Count pressing Mina s face to his bare, bleeding chest. As the scene continues it becomes even more erotic and sexual and even more disturbing. With his left had he held both Mrs. Harker s hands, keeping them away with her arms at full tension; his right hand gripped her by the back ofShow MoreRelatedThe Good Will Always Prevail1077 Words à |à 5 Pagesmodern-day vampires, the stereotypical Twilight and True Blood characters come into mind, but in realization this vampire fad came from a man who ruled Transylvania named Vlad Dracul, as known as Dracula. Bram Stoker wrote the novel, Dracula, with a gothic-style writing and a combined sense of romanticism. Dracula, by Bram Stoker, should be a chos en reading for this course because, Stoker refrains to many points such as: the good versus evil, symbolism through Christianity, and allegories to addiction.Read MoreDracula Extension Speech1098 Words à |à 5 PagesFrom the ability to change physical form to a blood-thirsty nature society has always been morbidly fascinated with the concept of Dracula. It has not only seduced literature such as Bram Stokerââ¬â¢s Dracula but also infected mainstream music and film industries. Many composers have expanded and appropriated much of the vampire genre such as Francis Ford Coppolaââ¬â¢s Dracula and Slayerââ¬â¢s Bloodline. The ideas surrounding vampires has been of good versus evil, the nature of religion and immortality. It isRead MoreSexuality In Bram Stokers Dracula1082 Words à |à 5 PagesSexuality in Bram Stoker s DraculaBram Stoker s Dracula, favorably received by critics upon publication in 1897, entertained its Victorian audience with unspeakable horrors such as vampir es invading bedrooms to prey on beautiful maidens under the guise of night. The novel s eroticism proved even more unspeakable. Received in the era of repression, it remains questionable whether Dracula s readership perceived the sexuality flowing from the page. An advocate for the censorship of sexual materialRead MoreAnalysis Of Bram Stoker s Dracula1448 Words à |à 6 PagesDracula is a widely known novel written by Bram Stoker in 1897. It is popular worldwide for its intense love story and backstory of the infamous Count Dracula. Stoker was born in Dublin, Ireland in 1847. As a child, he was very ill, so in an attempt to entertain himself, he read several books and listened to the horror stories his mother told him. In turn, Stoker became interested in ghost stories and began writing them. Gothic fiction was a genre that was extremely popular during this time periodRead MoreEssay about In Technologies of Monstrosity1430 Words à |à 6 Pages Dracula: The Metaphor for Late Victorian-Crisis Jarae Comstock Reinhardt University This paper was prepared for IDS 306 for Dr. Little Dracula: The Metaphor for Late Victorian-Crisis Bram Stokers, Dracula, from the late-Victorian era, is one of the best stories of vampire folklore. Dracula was tall, dark, handsome, and mysterious with immense sexual character. His snow white teeth which outlined his rosy red lips made us fantasize of him and ultimately become obsessed. The overwhelmingRead MoreThe Sexuality Of The Victorian Century927 Words à |à 4 Pagescare for the family and fulfill their husbandââ¬â¢s needs. It became quite common that women came to also have anxiety over their sexuality. This is clearly seen in Dracula through Lucyââ¬â¢s diary entries. Despite her ultimate transformation into a sensual character, she begins as a woman hiding her sexual cravings. In his gothic novel, Dracula, Bram Stoker uses the title character to expose the repressed sexuality of the other characters, especially the females, criticizing the beliefs of the VictorianRead MorePollution And Redemption In Dracula, By Anne Mcwhir1272 Words à |à 6 PagesPollution and Re demption in Dracula, written by Anne McWhir, a Professor Emerita at the University of Calgary, analyzes the complex relationships between characters of Bram Stokerââ¬â¢s, Dracula. McWhir acknowledges seemingly opposing themes within Dracula, ââ¬Å"Dracula is remarkable for its blurring and confusion of categories. Modem and primitive, civilized and savage, science and myth are confused; so too are other categories-good and evil, clean and unclean, life and deathâ⬠(31). She explains the purposeRead MoreThe Symbolism Of Death In Bram Stokers Dracula1716 Words à |à 7 Pagesend of the life of a person. However, what if a characters death in literature or movies has a significant meaning. Thus, the death of a character is not truly the end of the persons life, but rather the reformation of wrongful acts. The story, Dracula, takes place during the Victorian era, where they believe that women have to be modest. Furthermore, the Victorians believe that they were progressing mor ally, intellectually, and materially through social and political reforms. Furthermore, theyRead MoreThe Use Of Gothic Elements In Dracula By Bram Stoker1698 Words à |à 7 PagesVampires: How They Were Made Most people wonder where the idea of vampires came from and how did the first one come about. The novel, Dracula, is set and written in the nineteenth century during the Victorian era. The Victorian people had certain beliefs about Christianity and the roles of men and women in society. Women were allowed only to do certain things and were expected to do specific things in regards to men. The Victorian people also had their own interpretation of superstitions. StokerRead MoreDracula the Stereotypical Homosexual1169 Words à |à 5 PagesIn Bram Stokers Dracula, the Count Dracula represents a homosexual figure, which in Victorian times was seen as an inversion of the ââ¬Å"typicalâ⬠male figure. Diana Kindron states the Victorian idea of a homosexual was one of a male body being fused with a female soul. This is just what Count Dracula represents in Bram Stokerââ¬â¢s novel, Dracula. By Amanda Podonsky, ââ¬Å"The Count seems to be an exaggerated representation of the concept concerning ââ¬Ëevilsââ¬â¢ of abnormality and how it can spread and infect.â⬠This
Wednesday, May 6, 2020
A Research Study On The Lgbt Homeless Youth Essay
These costs and effects are in are in another research project. Markus Bidell, Professor of Education at CUNY, research stress levels in the LGBT Homeless Youth. ââ¬Å"Is There an Emotional Cost of Completing High School? Ecological Factors and Psychological Distress Among LGBT Homeless Youth,â⬠was a conducted study of LGBT homeless youth experiences in during high school (Bidell 366). Bidell reported that 40 percent did not compete high school, and most did not search for support from GSAs and school staff (Ibid). His concluding finding found that sexual minorities stress comes from harassment in their community, while at school has little effect (Ibid). While school life has become less hard on the mental health of LGBT youth, the community (house and street life) forces them to be challenged by more factors. The first three sets of theory incorporated the levels, shifting levels of identities shaped by outside agencies for LGBT youth. Another social factor that impending o n young sexual minorities are the threats of poverty. These threats cause LGBT youth to experience vulnerability and detriment to their identities. Corliss et al. research validates that statement. In their article, ââ¬Å"High Burden of Homelessness Among Sexual-Minority Adolescents: Findings From a Representative, Massachusetts High School, Sample,â⬠they review the prevalence of homelessness in LGBT and heterosexual adolescents (Corliss et al. 1683). Their findings include: 40% LGBT student in the MassachusettsShow MoreRelatedThe Social Center For Lgbt Youth931 Words à |à 4 Pages The research question that facilitated our asset map was simply ââ¬Å"What social outlets are available for LGBT youth in the greater Los Angeles area?â⬠. We chose this question because the majority of the young people receiving services at our site are homeless, and as everyone knows, homelessness is a condition that can quickly lead to despair. We firmly believed that locating LGBT-themed social gatherings, groups, and organizations would be an essential step in pointing these youths towards systemsRead MoreThe Psychological Symptoms And Disparities Of Gay Youth And How They Outstandingly Differentiate From Their Homeless Heterosexual Counterparts1154 Words à |à 5 Pages1. Rosario, M., Schrimshaw, E.W. Hunter, J. J Youth Adolescence (2012). Authors Rosario, Schrimshaw, and Hunter in this article, documents the very high rates of homelessness among lesbian, gay, and bisexual youth. However, this study is primarily focuses on the psychological symptoms and disparities of gay youth and how they outstandingly differentiate from their homeless heterosexual counterparts. After further investigation they had begun to examine potential mediators between the two such asRead MoreHomelessness Is An Epidemic That Plagues Many People Across The United States1142 Words à |à 5 Pagesbisexual, or transgender, living homeless can become especially difficult. Young people of the LGBT community are being put out of their homes, rejected by their families, and shunned by their communities in which they live because of their sexual orientation, something that they themselves have no choice over. This is because of prejudices that are put out by the community as a whole. It is difficult enough growing up as part of a minority group such as the LGBT group, but add homelessness intoRead MoreThe Problem Of Homeless Youth1372 Words à |à 6 PagesLGBT homeless people have been suffering for a substantial amount of time, and it seems as if not many people are aware of this issue. When people think about homeless people they usually do not think about their sexual orientation. But, little do people know that there are many homeless youths that are either lesbian, gay, bisexual, or transgender. Yes, many reasons play into why a youth could be without a roof over his or her head and the sad part of this issue is that one of many reasons. ParentsRead MoreYouth Among The Homeless Essay1118 Words à |à 5 Pagesignore the issue, it will always be there. However, the youth population is on the rise among the homeless. While the exact number of youth among the homeless is hard to determine, given various information about homelessness available and the age ran ge that is considered youth, a 2012 survey from the Department of Education shows that 52,950 unaccompanied homeless youth were reported through school-based programs (Sparks 31). Homelessness among youth can be overcome or at least reduced, by reducing familyRead MoreLgbt, Lesbian, Bisexual, And Queer Identified ( Lgbtq ) Runaway And Homeless Youth1416 Words à |à 6 Pagestransgender, and queer identified (LGBTQ) runaway and homeless youth are of the most vulnerable groups in this country. Homelessness, particularly among lesbian, gay, bisexual, and transgender, queer youth is an enduring example of a social problem in our society. The LGBTQ youth faces an increasing number of challenges. In disclosing their sexual orientation family conflict arises and plays a huge role in the issue of homelessness among the LGBTQ youth. They face forms of stigma and marginalization thatRead MoreShould Art Therapy Be Effective?1514 Words à |à 7 Pagesthe six weeks is up, this group will be m onitored for 52 weeks to see if their criminal activity decreased and if so how much. The results from both groups will be compared to exact the hypothesis. 2) Ethics Informed Consent: a) To ensure my research is conducted in an ethical manner, I will let the participants know that I am a researcher trying to determine if being involved in an art therapy program will help people labeled as serious violent and chronic juvenile offenders, recidivate lessRead MoreThe Issue Of Transsexual Homelessness And Health1454 Words à |à 6 Pagestowards transsexual individuals to the extent of rendering them homeless. The analysis in this paper is aligned to the issue of homeless among the transsexual persons by investigating the entire spectrum of the issue. In a general analysis the paper will highlight the extraordinary conditions that lead to transsexual individuals experiencing homelessness besides the same reasons that the other ââ¬Ënormalââ¬â¢ individuals are rendered homeless- the inability to afford housing, addiction and mental health problemsRead MoreCultural Diversity : Critical Issues Amongst The Lgbt Community2538 Words à |à 11 Pages Cultural Diversity: Critical Issues amongst the LGBT community Janice T Le University of Texas Amongst the many issues faced in the LGBT community, three critical concerns include oppression and discrimination, homelessness in youths and martial rights. Homosexuality continues to hold immense stigma in society due to the threat of conventional masculine ideology, negative beliefs rooted in cultural institutions, and religious fundamentalism, which do not condone homosexualityRead More The Rise in Youth Homelessness in Canada Essay1180 Words à |à 5 PagesToday in Canada, a rise in youth homelessness is being observed across the country. Despite common assumptions, the issue of street youth is not isolated to Toronto or Montreal, but has become pervasive across the country. Although accurate statistics are impossible to come by, the disturbing reality is that both urban centers and rural communities nationwide, are struggling to provide their youth with adequate, affordable housing. Issues surrounding the supply and affordability of housing, combined
Tuesday, May 5, 2020
Readability of Financial Reports and IFRS
Question: Discuss about the Readability of Financial Reports and IFRS. Answer: Introduction: As stated in the conceptual framework under chapter 3 of the QC 12 of AASB, the financial statements of any organization shows the progress of the organization during the particular period in economic and financial terms. There are various users for the financial statement and the data must be presented in faithful and relevant way so that it can fulfil the purpose of the users. The accountant must take all the necessary steps to assure that the reports are free from error and prepared in a neutral way as well as complete in all aspects. The term faithful representation explains that the accountant has not prepared its report based on any influence of the users and prepared with the best knowledge of the accountant. As the financial report plays an important role in decision making aspect of all the users, the information must be accurate and free from any manipulation (Australian Accounting Standards Board (AASB) - Home, 2017). The accountants main objective while preparing the financial statements are to make the statements free from any influence and representing it in a faithful manner. Other objectives of the faithful representation are: Following the standard the preparer of the financial statement must prepare the reports through taking care of preventing it from error, influence, inaccuracy and unethical means. Further, he must follow the standards and guidance provided by the AASB (Baker Haslem, 2015). Undue influence the reports must not be prepared with the view of any person who is interested in the financial performance of the organization. For example, if any organization is planning to borrow finance, its better profitability will surely play an important role in getting the loan, therefore, the financial statement must not be manipulated to raise loan from the borrower (Burc?, Mate? Pu?ca?, 2015). The term neutrality to be maintained while preparing the financial statement is solely dependent on the view, characteristics, determination and will power of the accountant. It is a fact that, maintaining neutrality is not possible in all the cases like different accountant may uses the same aspect from different aspect. It will not be possible to match their aspect and outcome and the users are most likely to raise questions regarding the profits and losses which are tough to be answered by the accountants. . However, the accountant must take all the required consideration to prepare the statement that is reliable, neutral, faithful and presented with the best possible knowledge of the preparer. He must take care while making the important projections like estimation of depreciation, bad-debts, interest rate and profit. Generally, it will be a good practice to show the losses at the highest projected value and profits at the lowest projected value (Cheung, 2014). Historical cost approach record the assets at its original or actual cost at which the assets were acquired. Through the historical approach the assessor can make the difference in the cost of the asset from the assets other costs like replacement cost, fair value or market value. Historical cost is used to state the asset in its purchasing cost in addition to the cost expensed for preparing the asset for the intended use. Weaknesses of historical cost: Various weaknesses that are to be faced while valuing the asset on historical cost method are: Ignore the changes the primary objective for publication of financial reports is to show the current position of the company at the true value. However, the historical approach ignores the changes in the value of the asset due to impairment, depreciation and changes in the market value. Therefore, it does not reveal the true cost of the organization. Unrealistic profit reports prepared on this basis does not reveal the true position of the organization in respect to earnings and expenses. Under this, the earnings are measured on current value whereas the expenses are measured at historical value. Mix up the holding and operating profit the profit or loss arising from the inventory holding is confused with the operating profit or losses. However, the profit or loss arising from operation must be separated from the loss or profit arises from inventory holding. Although the historical approach have some obligations, it has its own advantages too, these are: Consistency under this method, the cost of the asset can be asset can be measured consistently base on the original cost recorded at the purchasing time. Easier and simple assessment of cost under this method is easy and simple as the cost can be accesses from the purchase voucher and transaction. Moreover, the assessor does not have to keep an eye over the continuous changes in the market value of the asset. Manipulation as the cost can be analysed very easily from the purchase voucher, the chances of manipulating the cost is approximately zero and the value can be measured more reliably (Mazhambe, 2014). Alternatives to historical cost approach: Current cost method under this method, the value of the asset are adjusted with the changes in the market value of the asset. Financial statements prepared on this basis takes into consideration the changes in the value of the asset and reveal the true value of the organization. Cost basis approach Under this, the earnings and expenses are accounted only after they are received or the payment made. This method is common for the small businesses and reporting for the income tax (Tan?Kantor, Abbott Jubb, 2017). Objectives of financial reporting: As per the conceptual framework of AASB, the main objective of the general purpose financial reporting is to offer reliable information to the users for decision making. It shows the performance and changes in financial positions of any organization over the particular period and assist the investors, lenders, creditors and potential investors to make their decisions. While preparing the statements, the accountant must not take into consideration the influence of any external as well as internal users and assure that on the financial statements, they do not have any kind of association. The financial statements are used by the following users for making decisions in various aspects. Present and potential investors the investors are the part of the organization and they have a right on the profits of the organization. They analyse the financial reports to assess the risk and return factor so that they can make decisions regarding their investment in the company Lenders lenders like financial institutions or banks or purchaser of debt securities expect return in form of interest on their lending. Thus, they use the financial statement to evaluate and project the future cash flows of the company and the risks involved with the cash flows (Barbier Burgess, 2017). Creditors based on the financial reports the creditors decide on the credit terms that may be offered to the entity. They also assess the credit worthiness and financial viability of the entity for granting the credit period. In addition to the above users, the financial reports are also used by the industrial competitors, governments, employees of the company and general public. They use the reports for comparing the entitys performance with the competitors, calculation of tax, accurateness and reliability of the financial statement (Kigozi et al., 2014). In few organizations, the activities like buying or selling are measured based on the historical value while others value their activities based o the current market value and hold the value till the sell or purchase of the asset. Thus the entity does not record the transaction immediately and records only after the transaction takes place. The main disadvantage for the historical cost arises when it is compared with the the fair value method. In few instances, it shows very clearly that the historical approach is not reliable and to reveal the value of the asset, any other method like fair value method is suitable. Generally this is required when the fair value method shows the cost in more reliable and relevant way (Ellul et al., 2014). Though there are various arguments regarding which method is suitable among the two, it is completely depend upon the circumstances and requirement. Under GAAP the historical approach is considered whereas practically, the valuation under cost or market value whichever is lower is adopted (Greenberg et al., 2013). Reference: Australian Accounting Standards Board (AASB) - Home. (2017). Aasb.gov.au. Retrieved 5 April 2017, from https://www.aasb.gov.au/ Baker, H. K., Haslem, J. A. (2015). Information needs of individual investors. Barbier, E. B., Burgess, J. C. (2017). Depletion of the global carbon budget: a user cost approach.Environment and Development Economics, 1-16. Burc?, V., Mate?, D., Pu?ca?, A. (2015). Standard-Setters versus Big4 Opinion, Concerning IASB Revision Project of the Conceptual Framework for Financial Reporting.Studia Universitatis Vasile Goldi?, Arad-Seria ?tiin?e Economice,25(2), 81-107. Cheung, E. W. Y. (2014). Readability of Financial Reports and IFRS Adoption in Australia. Ellul, A., Jotikasthira, P., Lundblad, C., Wang, Y. (2014). Is historical cost accounting a panacea.Market stress, incentive distortions and gains trading.(May 8, 2014). Greenberg, M. D., Helland, E., Clancy, N., Dertouzos, J. N. (2013).Fair Value Accounting, Historical Cost Accounting, and Systemic Risk. Rand Corporation. Kigozi, J., Jowett, S., Lewis, M., Barton, P., Coast, J. (2016). Estimating productivity costs using the friction cost approach in practice: a systematic review.The European Journal of Health Economics,17(1), 31-44. Mazhambe, Z. (2014). Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework: Discussion Paper (DP/2013/1).Journal of Modern Accounting and Auditing,10(8). Tan?Kantor, A., Abbott, M., Jubb, C. (2017). Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant.Australian Accounting Review.
Sunday, April 5, 2020
Quizz on Chapter 1 International Management 10 E Essay Example
Quizz on Chapter 1 International Management 10 E Essay CHAPTER 1 QUIZ 1. The term globalism or globalization generally refers to _____. a. increasing loyalty to your own country b. global competition characterized by networks that bind countries, institutions, and people. c. competition in an increasingly borderless world d. b and c only 2. The hostility to the takeover of Europeââ¬â¢s largest steel company, Acelor, by Indiaââ¬â¢s Mittal Steel illustrates a. the decrease in nationalism and increase in globalism. b. the backlash against globalism. c. the decline in competitiveness in the steel industry. d. ultural differences about the benefits of takeovers. 3. Small and medium-sized enterprises (SMEs) a. are generally not competing internationally. b. are major investors in world markets. c. face good opportunities currently as a result of trade shows, export initiatives, and the Internet. d. are unaffected by globalism 4. The three major world currencies today are _____. a. euro, yen, U. S. b. euro, yen, peso c. euro, U. S. dollar , German mark d. euro, U. S. dollar, peso 5. The European Union currently consists of how many nations? a. Ten b. Twenty-seven c. Forty d. Fifty 6. Which of the following countries is not one of the Four Tigers? a. South Korea b. Hong Kong c. Taiwan d. Thailand 7. China has enjoyed recent success as an export powerhouse built upon its _____. a. strengths of low costs and flow of capital b. geographic location in the world c. high educational standards d. close ties with Japan 8. Which of the following statements is not correct about China? a. China joined the WTO in 2002 b. One of Chinaââ¬â¢s key strengths is its excellent infrastructure c. China is stuck halfway between a command economy and a market economy d. We will write a custom essay sample on Quizz on Chapter 1 International Management 10 E specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Quizz on Chapter 1 International Management 10 E specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Quizz on Chapter 1 International Management 10 E specifically for you FOR ONLY $16.38 $13.9/page Hire Writer China continues to enjoy significant inflows of money from ethnic Chinese outside of China 9. Which of the following statements is correct about India? a. Indiaââ¬â¢s biggest contributor to growth is its excellent infrastructure. b. India is the worldââ¬â¢s leader for outsourced back-office services, and increasingly for high tech services c. India is the fastest-growing free-market democracy d. b and c only are correct 10. Indiaââ¬â¢s economic boom is a result of a. reducing protectionism and red tape b. lifting restrictions on foreign investment c. reforming its financial sectors d. ll of the above 11. Which of the following is not correct? a. Foreign investors have become wary of Russia because of recent government action against the Yukos oil group. b. Africa has been ignored by most of the worldââ¬â¢s investors c. Because of the political and economic risks in LDCs, they offer no potential international business opportunities d. South Africa has the biggest economy i n Africa. 12. The U. S is offshoring white-collar computer programming jobs to India because _____. a. Indians are better programmers than Americans b. Indians speak better English than Americans . Indian programmers cost one-fourth the cost of equivalent American programmers d. all of the above 13. Political risks are any governmental actions or politically motivated events that adversely affect the _____. a. capacity of the company to survive long-run profitability or value of the company b. personal safety of corporate managers and employees c. companyââ¬â¢s capacity to meet consumer needs 14. _____ occurs when the local government seizes the foreign-owned assets of the MNC and provides inadequate compensation. a. Nationalization b. Expropriation c. Confiscation d. Repatriation 15. Suppose the government of Karakozia seizes all assets of Pepsi in Karakozia without offering any compensation to the company. This action on the part of the government is an example of _____. a. nationalization b. repatriation c. expropriation d. confiscation 16. Zagreb Inc. , negotiates a multi-million dollar contract with the government to provide electricity to country A. The government is voted out of power shortly after and the new government changes the contract for all oil producing companies. This is an example of _____. a. barriers to repatriation . expropriation c. confiscation d. micro political risk 17. Micro political risk events are those that affect _____. a. numerous industries or companies b. several other nations in the same region c. one industry or company or a few companies d. managers and employees who are nationals 18. Which of the following is not one of the seven typical political risk events common today? a. loss of technology or intellectua l property rights b. political takeovers and civil wars c. discriminatory treatment in the application of laws d. interference in managerial decision making 19. Expropriation of corporate assets without prompt and adequate compensation is an example of _____. a. economic risk b. political risk c. legal risk d. cultural risk 20. Risk assessment by multinational corporations usually takes two forms: _____ and _____. a. use of experts or consultants; newspaper reports b. use of experts or consultants; internal staff c. use of internal staff; publications d. government risk reports; computer modeling 21. Which of the following is a form of hedging? a. staged contribution strategies b. development assistance c. local debt financing d. ocalization of the operation 22. Representatives of a MNC seek an interview with local government leaders in the Department of Commerce in India with a view to assess the types of policies likely to be implemented. According to Mathis, this is an example of ______. a. qualitative approach b. quantitative approach c. checklist approach d. a combination of all of the above 23. The host countryââ¬â¢s legal system is derived from ______. a. common law b. civil law c. Islamic law d. all of the above 24. Tariffs and quotas are examples of what types of policies? a. protectionist b. conomic development c. free market d. political development 25. Some countries rigorously enforce employee secrecy agreements in order to _____. a. protect a firmââ¬â¢s intellectual property b. restrict labor mobility c. avoid costly litigation among firms d. all of the above 26. About 70 countries, predominantly in Europe, are ruled by ______ law, as is Japan. a. common b. Islamic c. civil d. custom 27. Political risk insurance is a form of _____. a. input control b. development assistance c. equity sharing d. hedging 28. When a MNC keeps certain key subsidiary management positions in the hands f expatriate or home-office managers, it is exercising ______. a. input control b. market control c. position control d. bureaucratic control 29. Companies often reduce risk in foreign countries by creating dependency of a subsidiary on the host country. Which of the following is not a means of maintaining dependency? a. market control b. equity sharing c. staged contri bution strategies d. input control 30. Which of the following risk management strategies is not a means of adaptation? a. participative management b. development assistance c. funds sharing d. localization of the operatio
Sunday, March 8, 2020
How does the viscosity of a liquid affect the flow of a sphere through it Essays
How does the viscosity of a liquid affect the flow of a sphere through it Essays How does the viscosity of a liquid affect the flow of a sphere through it Essay How does the viscosity of a liquid affect the flow of a sphere through it Essay The resistance offered by a liquid/fluid (gases and liquids) on a moving object inside it is called viscosity. The flow of liquid occurs as the movement of layers at different speeds which in turn lead to a gradient of speeds and friction among them respectively.Stokes LawThe viscous force offered by a fluid on a ball is directly proportional to the radius of the ball and its speed at a given instant.F is proportional to rF is proportional to vF is proportional to rvK=6= coefficient of viscosityF= 6 ? ? r vF=Frictional Force?= coefficient of viscosityR=Radius of the SphereV=Velocity of the Sphere? =F/6?rv = N/mms-1 =Nm-2s =Pa sI believe that the density of the liquid will be directly proportional to the time taken for the sphere to drop.Viscosity of various fluidsFluidViscosity (Pa s)Hydrogen8.410-6Air17.410-6Xenon2.1210-5(Room temperature)Blood3x10-3Castor oil0.985Glycerol1.5Mercury1.510-3Water8.9410-4Up thrust (U)When an object is fully or partially immersed in a fluid, the fluid exerts a force on the object upwards.Archimedes PrincipleThe up thrust acting on an object that is partially or fully immersed in a fluid, is equal to the weight of the displaced liquid.Up thrust= the upward force on the object.According to Archimedes Principle,Up thrust= Weight of the displaced liquid.= Mass of the displaced liquid x g= Volume of the displaced liquid x density of liquid x gU= v p gU= Up thrustV= VolumeP=DensityG=Gravity on kgm3-1The motion of a sphere inside a viscous liquidWhen a sphere is moving inside a liquid, three forces are acting on it:Weight downwards,Up thrust and Viscous Force upwards.Since F= 6 ? ? r v, the viscous force is increasing with the speed.Since F is increasing, at some point the sum of U and F is going to be equal to W.At this point the resultant force on the sphere is zero, therefore, according to F=MA, a=0, that means the sphere moves at constant speed. This is called the Terminal Velocity.When the sphere is moving at terminal velocity, W= U+F.?= 2r2 g (d-p)/9vtD=density of the sphereP=density of the liquidThe density of the sphere and pulp must be calculated separately using the formula:Density=Mass /VolumeTo find vt, the speed of the sphere must be measured during few intervals to make sure it has reached the terminal velocity.Then the experiment can be repeated to study the change in viscosity with the concentration of the pulp.AimTo find the time taken for a sphere to fall through several viscous liquids and liquids with different concentrations of viscosity.Diagram/EquipmentMethodI filled up the cylinder container with the viscous liquid, which is wallpaper paste (mixed together beforehand).I then placed the sphere on the surface of the liquid.When I let go of the sphere I started the timer.When the sphere reached the bottom, I stopped the timer.Using a ruler I measured the distance travelled.Using Distance / Time I got the speed of the sphere, and the terminal velocity at each 10cm interva l.I then repeated the experiment.PreliminaryIn my preliminary experiment, I tested out different sphere sizes and also the maximum and minimum concentrations of the viscous solutions, so I would know which quantities would be best to use.The diameter of the sphere I chose was 1.3cm, as it was small enough to travel at a constant rate through the liquid.The minimum concentration contained 8g of wallpaper paste in 600ml of water, as it was just viscous enough to take a reading. The maximum was 26g of paste, because after that the sphere doesnt move at all.Results = First ExperimentInterval (cm)Water (ml)Density (kgml-1)Time 1 (Sec)Time 2 (Sec)Time 3 (Sec)Average Time (Sec)1020Total5000.9744s104s146s44s105s145s45s102s146s145.6s1020Total5100.9518396618406717386666.3s1020Total5200.9413355812351.0014335858.6s1020Total5300.9361624717248162424.0s1020Total5400.914101551115491414.6s1020Total5500.9038133713481313.0s1020Total5600.8937103710461110.3s1020Total5700.882572583677.3s1020Total5800.872 462562445.3s1020Total5900.861241241233.7s17g PasteChanging Water from 500ml upwardsResults = Second ExperimentPaste (g)Density (kgml-1)Time 1 (Sec)Time 2 (Sec)Time 3 (Sec)Average Time (Sec)80.970.410.370.380.38100.960.370.340.430.38120.960.440.500.500.48140.950.630.680.650.65160.951.281.501.281.35180.944.185.416.535.37600ml WaterChanging Paste from 8g upwardsThe graph for the first experiment shows that as Density increases, so does time, though they are not directly proportional because they dont go up in equal amounts. There is also an anomaly, which could have been caused by human or systematic error.For the second experiment the graph is quite different. This shows that as Density increases, time actually decreases. So the two quantities are inversely related. There is a constant pattern at first, but then due to human and systematic error there are a few anomalies.Evaluation/ConclusionYou can see from the first graph that density and time are directly proportional, so as one go es up so does the other. This shows that the relationship between density and time is valid.For the second graph, the two quantities are inversely related. This is because for that one the liquid is getting more viscous, so slowing down the sphere.To improve the experiment I could take better precautions to reduce the errors, especially the human errors as they can be prevented more easily.I could have tried to find out my reaction time and eliminate that from the time to make it more accurate.Some of the limitations are that you cant use very big objects, because they wont fit through the cylinder, and also different shapes, because they have sides of different areas.
Friday, February 21, 2020
Questions for American Business History Questions Essay
Questions for American Business History Questions - Essay Example Each one of these steps required imagination and inventiveness. The application of the steam engine as a power source demanded that inventors create new machines that could utilize the improved power and speed of the mechanization. In essence, the world was changing from a set of manual tools over to a system that was powered. Harvesting wheat became a mechanized process of cutting, raking, reaping, and separating the wheat from the chafe. This required a number of machines, and they all required new inventions. The most important technological development that was introduced during the Industrial Revolution was the steam engine. The steam engine made the entire manufacturing process more compact, faster, and far more efficient than the use of manual labor. Within a few decades of the introduction of the steam engine, the textile industry was transformed from a cottage industry into a large-scale factory operation (Mathias, 2001, p.115). According to Stearns (1998), "the industrial revolution progressively replaced humans and animals as the power sources of production with motors" and "steadily increased the proportion of the process accomplished by equipment without direct human guidance" (p.5). The steam engine could be adapted to almost any other machine that had previously depended on human, animal, or water power.
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