Live Concert Essay free essay sample

The genre of psychedelic rock uses ragas, which literally means color or hue, and the drones of Indian music to create its individual and mood enhancing sound. This genre is a style of rock that comes from the cultures of the United States as well as the United Kingdom in sasss in which the use of psychedelic or hallucinogenic drugs were popular. This music is meant to reflect the feeling and effects of the common drugs and to replicate the experience of a trip from certain drugs such as cannabis, peyote, mescaline, and L SD.This trend began in America first in San Francisco, California and slowly spread through the country. This genre of music still exists today and one form of that music is from the band Dry. Dog which originates from West Grove, Pennsylvania and consists of five members, Tony Leman who plays the bass, Scott Mimicked who is the lead guitar player, Frank McElroy who also plays the rhythm guitar, Each Miller on the keyboard, and Eric Slide on the drums. We will write a custom essay sample on Live Concert Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Much of this music is relaxed and tranquil, not as much hype and energy as typical rock.To create something as unique as that of Psychedelic rock, or acid rock, there are certain instruments that are used to execute the sound. Commonly used instruments in these kinds of bands include the electric guitar, percussion, keyboards, and exotic instruments such as the table and the sitar. These exotic instruments add a new element that was never found in western culture before. These new types of foreign instruments create a new sound and sensation for the listener. Since the whole point of psychedelic rock is to reproduce the awareness of a high from certain drugs, it has many social issues that come along with it.Many Of the songs Of this genre allude to the use or effects Of drugs and the USIA resembles that emotion. The dissonance of the tones within each song creates the feeling of a drug effect and adds to the large subculture of the twentieth century. Although the music did not necessarily encourage the use of drugs to listen to the music, it had a profound effect on people of that generation. The hippie subculture of the sixties and the seventies were some of the people that surrounded this type of music. That doesnt mean that they had to do drugs, but it means they most likely did.These were the people who went against the societal norms and expectations of the era and were engaged in music like psychedelic rock. The lyrics to most of Dry. Dogs songs are quite ambiguous. Each song has a meaning thats personal to the individual who is hearing it. What the listener takes away is something of their own perception and thought process. Through my own interpretation of the lyrics, this part of a song called.

The Impact Of Tourism In Malaysian Society Tourism Essay Example

The Impact Of Tourism In Malaysian Society Tourism Essay Example The Impact Of Tourism In Malaysian Society Tourism Essay The Impact Of Tourism In Malaysian Society Tourism Essay Malaysia has invested in a broad scope of touristry finishs for tourers. This state is blessed with diverse civilizations. traditions and histories. coupled with different landscapes and natural resources ; the state has built a strong and absorbing entreaty for both local and international tourers. Tourism sector. therefore. is of great importance to Malaysia’s economic system as one of the major foreign exchange gross or net incomes 2nd to the fabrication industry. Introduction Malaysia is a state situated in the Southeast Asia crossing from about 1?N to 6?45?N latitude and 99?36?E to 104?24?E longitude. dwelling of 13 provinces and three Federal Territories. with a land mass of about 329. 845 square kilometers ( 127. 354 sq myocardial infarction ) . The state is divided into two parts: Peninsular Malaysia and Malaysia Borneo also known as East Malaysia by the South China Sea. Malaya gained its independency on 31st August. 1957. It is surrounded by many states in Southeast Asia such as: Siam in the North. Singapore in the South and Philippines in the north-east. Dutch east indies in the south and south-west. Malaysia has a long coastline in the Peninsular Malaysia. It borders the Strait of Malacca. which is an of import international transportation cross-path. and contributes positively in the development of international trade which forms an built-in portion to its economic system. Malaysia is bio-diversified with scope of vegetations and zoologies. with picturesque coastal fields lifting to the hills and mountains. These pudding stone scenic natural beauty along with a diverseness of civilizations. races and ethnicity contributes vastly to the development of Malaysia. Tourism investing was endorsed by Malayan authorities in the early 90s and it was projected to go one of the chief stay of Malaysia’s economic system by lending to her income gross by a humongous 85 % growing in the twenty-first century. Malaysia has grown over the old ages to be one of the biggest participants in touristry. Just like other developed and developing states. Malaysia has invested to a great extent in touristry. which has grown to be among the universe category and as a consequence touristry has become one of the major gross for nation’s wealth. The tendency form and economic impact of Malaysia’s touristry sector Following the full indorsement of touristry by Malayan authorities. full graduated table analysis was conducted to see how they can tackle the profusion of natural resources and bio-diversified nature of the Malayan environments. There are assorted facets that contribute to the Malayan touristry industry. which is the amalgam of: nature. heritage. civilization. diverse races. tradition and spiritual diverseness. installations and its activities. ( Peters R. F ) stated that based on Malaysia’s strong natural characteristics of outstanding scenery. natural environments and alone life beings. nature touristry. a sub-sector of touristry. is a chance to be capitalized on further. Based on the turning involvement cultural/heritage touristry and planetary inflow of tourers in Penang and Malacca has improved the range of touristry in Malaysia without sabotaging every landscape of tourer attractive force site. In the early 90’s. Nature touristry was besides considered to be a comparatively sub-sector of touristry that was lending up to 7 % to 15 % of the overall industry and was expected to turn up to 50 % by twentieth century. The touristry industry has grown over the old ages from origin to this present twenty-four hours by a humongous 75 % growing. In 1990s the sector contributes merely 7 % to 15 % to the economic system of this state ( Hill. 1994 ; Pleumarom. 1997 ) . ( Fdi Tourism Industry in Malaysia ) reveals that the touristry industry reported an increasing tendency from 2000 to 2005. They farther anticipated that the Tourist reachings are expected to turn at an mean rate of 6. 9 per cent per annum to make 14. 3 million by 2005. Tourism grosss are targeted to turn at an mean one-year rate of 9. 5 per cent to make RM 29. 5 billion in 2005 says ( FDi Tourism in Malaysia ) . In 2010 at the touristry finish conference. touristry has now taken a prima place in National cardinal economic countries ( NKEAs ) . The touristry sector being a strong subscriber is merely non a new determination as its part has received widespread acknowledgment in the state. ( The touristry finish conference for 2010 ) reveals that the touristry reception for 2009 was at RM 53. 367. 7 million. with 23. 65 million tourer reachings. doing this industry the 2nd largest income earner for the state in the same twelvemonth and though these figures are commendable. it is said that the local touristry sector has non been exploited to its potential’ ( Y. B. Dato’ Sri Mohd Najib. 3rd March 2010 ) . In 2009. Malaya made it into top 10 most visited states in the universe. and was confidently placed in the 9th place below Meleagris gallopavo and Germany. This comment shows that Malaysia’s touristry sector has pulled international acknowledgment and has gained force of attractive force that draws the attending of tourers all around the continents of the universe to take Malaysia as their touristry finish. Social impact of the touristry industry The societal impact of touristry in Malaysia is unerasable and will prolong a universe record in the nearest hereafter. In a state with a diverse nationality. diverse race. civilization and faith. it has proven to me that understanding. tolerance and credence are portion of the key values that is maintaining Malaysia at the top among the top tourer finish states in the universe today. The originators behind the success of the touristry sector and the presiding organic structure over the full state have grown beyond looking at inequalities in faith. societal position. race. nationality and concentrate on how they can tackle these differences to draw greater force by change overing these differences into wealth. acknowledgment and success. Malaysia being an Islamic state could hold created a more negative societal impact on the thrust for universe best touristry zone based on the regulations and basicss of the Islamic religion. but in the face of the universe. Malaysia hit a solid discovery in suiting the full universe regardless of their religion or background to establish a new face of dynamic leading in touristry and still maintaining their religions intact without defect. Broad heads at the helm of personal businesss in Malaysia. who are blessed with a strong thrust to do her citizens to stand for values that promote oneness such as tolerance. regard. honor. truth and justness. Capitalizing on the strength of beauties all around the metropoliss down to the rural communities has bridge the spread of alteration to societal interaction within and to the full universe. The flexibleness in authorities policies to do Malaysia an international meeting land for all nationalities in the universe has made Malaysia to derive a vivacious base to better societal interaction for tourer chances. The coming of touristry in Malaysia initiated the demand for substructures which is continually fulfilled as demand arises. The societal impact of touristry has improved the basic life criterion for tourers and locals. which has grown enormously and in return has influenced the manner of life of the dweller of Malaysia. The touristry industry is fragmented in nature. It consists of little stockholders working in different touristry concern country. including: housing. nutrient. travel and leisure said by ( Mostafa N. Mehran N ) . The betterment and cooperation contributed by the stakeholders has a holistic attack to the full construction and lack from any sector of the stockholders will destroy and botch the good experience that the tourers would hold experienced. The societal impact could be felt in other countries within the state: such as the proviso of assorted flexible. low-cost and assessable manner of pilotage within Malaysia and a good route map that provide readily made information about route pilotage. The farther betterment on this country is internet handiness of route webs through ( GPS ) Global placement system. Understanding the Potentials of Cultural and Heritage Tourism Coupled with the Malaysia’s enormous growing in touristry. cultural/heritage is emerging in the categorical touristry sub-sector as a possible signifier of alternate touristry for both domestic travelers every bit good as international tourers. ( Prof Badaruddin M ) stated that cultural touristry in Malaysia attracted great promotions with addition in the figure of incoming tourers yearly. Malaysia is rich in cultural touristry resources that has over the old ages been abandoned but they have eventually been realised through cooperate attempt of the stockholders and the stakeholders in the industry. Examples of impressive cultural touristry resources available in Malaysia are the being of historical edifices. colorful life styles. multi-cultural and friendly ambiance. Giving these facets a governmental engagement publicity every bit good as related schemes and policies that will back up the growing more than what is presently assessable will hike the touristry sector further. Heritage and civilization in touristry is really of import facet in this industry as it showcase the values embedded and the values in the hereditary lifestyle leftovers and the alteration in life style over the old ages. ( Badaruddin M ) farther highlighted that the relationship between touristry and civilization can take signifiers and the consequence can be viewed negatively and positively when meeting of hosts and visitants occurs and perchance leads to transmutation of the hosts’ civilization. Example of this possibly can be drawn from the civilization of the western universe and the Arabs. Over the old ages. the citizens from Arab states have been going to Europe for touristry and many have migrated for exposure into the glamor of the West but because of certain believe and civilization that prohibits some of the life style in the West has resulted in clang of involvement between few progressive and cardinal peoples. World Tourism Organization ( 1985 ) defines cultural touristry as the motions of individuals for basically culturally motive such as survey Tourss. executing humanistic disciplines and cultural Tourss ; travel to festivals and other related events. And civilization is farther defined from the ( National Assembly of State Arts Agencies. 2005 ) position to be based on mosaic of topographic points. traditions. art signifiers. jubilations and experiences that portray 1s state and its people. Culture is defined as quoted in Meethan ( 2001:117 ) as a set of patterns. based on signifier of cognition. which encapsulate common values and act as general guiding rules. It is through these signifiers of cognition that differentiations are created and maintained. so that for illustration. one civilization is marked off different from another . Heritage touristry could be a subtype of cultural touristry. These two categories of touristry has become a adult section of the touristry market topographic point in Malaysia. This facet has appeared to hold been extremely motivated for different grounds than traditional touristry. The civilization and heritage has over the old ages attracted the attending of the tourer stockholders and has grown to go a immense market topographic point. Malaya does non incorporate a unitary civilization but it could be perceived to be diverse in world because of the racial differences. Malaya is made up of three nationalities: Malayans. who are said to be the first and original dweller of this land has the largest population of 50 % . the Chinese are said to hold migrated into this state in the early twentieth century for concern and became really relevant subscriber to the state constructing through their impact in successful trade and the battle for independency. The Chinese are said to take 30 % portion of the population of Malaysia. and eventually the Indians who besides migrated into this state in the early yearss of colonial epoch take 20 % portion of the population. These three races have differences in civilization that is doing Malaysia to hold a major discovery in touristry as the stockholders in this sector have harness the cultural difference to convey about beauty and wealth into this land alternatively of pandemonium. This cultural plangency has been manifested and successful through the promotional slogan thrust Malaysia Truly Asia and the current motto that is moving as a accelerator to the integrity and growing of the state in touristry. which is 1 Malaysia . Malaya is besides known for its typical multicultural architecture with strong Islamic. Chinese. Indian and western influences ; which have been portrayed in the heritage edifices. Malaysia’s heritage elements for touristry are: historic sites. alone local civilizations and historic edifices are common in many historic provinces and metropoliss in Malaysia. The stock list of heritage edifices reveals that over 30. 000 heritage edifices are located in 162 metropoliss throughout the state said ( Idid. 1996 ) this figure shows that 69. 6 % of this heritage edifices are shop houses that are built before World War II. These edifices have contributed their quota to the success of the touristry industry in Malaysia whereby the alone colonial architectural manners of edifices is playing a major function in the creative activity of historic provinces and metropolis such as: Ipoh. Kuala Lumpur. Kuching. George Town and Taiping. In order to prolong these edifices and to do them deserving much roots by pretermiting the negative impact of the past into a gross for more fiscal income that will hike the economic system of the state. the nutriment and direction of these civilization and heritage edifices was placed under the Ministry of Tourism and civilization. uniting section of Culture from Ministry of Culture. Young persons and Sports with the Malayan Tourism Department Corporation from the ministry of Trade and Industries. but the ministry was subsequently renamed into ministry of civilization. Humanistic disciplines and Tourism and besides subsequently dualised into two dividers such Ministry of touristry and Ministry of Culture. Humanistic disciplines and Heritage ( Kraftangan Malayisa ) . This structural accommodation has a great consequence on the concentration and duties of each section without softening responsibilities and duties. Some of the bureaus placed under this ministry are: National Art and Gallery. Department of Museum and Antiquities. Malayan Handicrafts. national Archives. National Art academy. national library and the Culture Palace including the National Film Development Corporation ( Finas ) . Reports shows that this gesture was carried out to beef up the ministries but might hold an impact on the focal point of cultural and heritage touristry in the nearest hereafter. Challenges and Issues facing Culture/Heritage touristry There is no uncertainty that rapid growing in Malayan touristry has relied to a great extent on the country’s natural heritage including the many offshore islands along both the western and eastern coastlines of the peninsula. together with protected nature militias. Promoting heritage and civilization is confronting several implicit in issues in Malaysia that are comparatively complex to the society life in Malaysia. Some of the issues cut across so many countries such as: Whose civilization is to be promoted? Though Malaysia is proud of being a multicultural society that is continually promoted on the media as 1-Malaysia and Truly Asia . the inquiry at the head of this media slogan call is that whose civilization should be promoted? The Chinese and Indians society are experiencing marginalised that their civilizations are non good promoted in the touristry prospectus provided by the authorities. which has been a major concern for the other parties as their civilization are thrown behind the media forepart. Similar issue of call was besides raised by the Malays in Penang and Malacca during the nomination procedure for the listing of Penang and Malacca into the universe heritage metropolis. This cultural group believes that the listings do non favor them and the island’s Malay history is non giving consideration in this regard. They felt that the listing of the 12000 heritage edifices were colonial edifices and the Malays therefore calls it a new colonisation of the state. keening on why their colonial yesteryear has to be glorified by their authorities. Authentic versus Staged Culture by ( Prof Badaruddin M ) Tourism in Malaysia has been transformed to go a important factor in the development of civilization and heritage in two ways: as a support and as a menace. Culture has the potency of back uping or suppressing the growing of touristry. There has so far been no specific effort to analyze the value of cultural attractive forces from the point of position of the tourers. Tourism governments and promotional advisers merely assume that the cultural elements of a plural society are attractive. Further inquiries can be raised as to whether it is the staged culture’ or the street culture’ that is more appealing to foreigners. Harmonizing to Kadir Din ( 1997 ) . street culture’ depicts the scenes of mundane life that can be readily observed by tourers in their natural scene. as opposed to staged culture’ which refers to plan staged presentations. which are specifically prepared for the tourer. Not until late does Malaysia began to recognize the values embedded in the importance of heritage touristry because of the inflow of tourers into the state for cultural heritage visit and how it has generated significant income for he state. Malaysia has long old ages of association with imperial states such as Portugal. Japan. and Britain. From findings Malaysia is said to possess two major natural universe heritage sites in Kinabalu Park and Gunung Mulu National Park. Kadir Din ( 1997 ) concludes that in footings of authorities allotments of financess for touristry. and of coverage by the promotional media. at that place seems to be a belief that staged civilization contributes more to tourism than street civilization. As mentioned above. the nomination of Penang and Melaka includes the preservation of cultural elements of the society. However. with so much force per unit area and development that have taken topographic point. one may inquire how this society can conserve its cultural elements to stay reliable. We may besides inquire whether what is left is still reliable? A similar remark can be made on the theatrical production of the monolithic festival of Citrawarna’ . A cultural parade of assorted cultural groups in Malaysia. Possibly copying the success of the Samba Festival in Brazil or the New Orleans Parade or possibly the Gion Matsuri ( festival ) in Kyoto Japan. the Citrawarna Malaysia has a batch of colorss but lack genuineness and besides history! Safety and security for touristry in Malaya Malaysia as a touristry finish for 1000000s of people around the universe. one of the greatest concerns for tourer is the issue of safety and security. Although Malaysia has suffered from several other lesser crises including economic crises amongst others. with touristry progressively threatened by international terrorist act such as terrorist act aiming tourers in Indonesia. Mombasa. Kenya in October 2002 severally. and Bombay in India. and in the Philippines. which is continuously presenting greater challenges. concerns and frights towards sustainability of touristry in Asia. Another major recent bad lucks that will increase the frights of tourer taking Malaysia as their tourer finish is the instance of spiritual crisis that emanated from the statement between the Catholic Church and the Islamic fundamentalist in Malaysia that resulted into the arson onslaught against some churches in some major metropoliss in Malaysia. Religion being a sensitive countries and has been used by some spiritual fundamentalists of different religion to jump up political and economic crisis around the Earth might direct a incorrect signal to tourers who have chosen this portion of the universe as their tourer finish. I have lived in Malaysia for academic activities and. I can attest positively to the rate of credence of aliens by the locals. the peaceable co-existence among the frogmans cultural groups in Malaysia. I can attest to the security step by the authorities through the constabulary and other jurisprudence enforcement bureaus. I can attest to ocular security camera engineering festooned around the main roads and sensitive countries around Malaysia to control offenses and bad lucks and to guarantee safety and security of life and belongingss. I can attest to the uninterrupted and foolproof communicating systems available around the nooks and crevice of Malaysia for faster communicating and study bringing. these and more are one of the fastnesss of Malaysia to supply equal security steps to guarantee safety for tourers. Crisis direction is one the anchor of tourer finishs and it has been a recognised construct since 1962 during the Cuban missile crisis. Crisis direction is good established in developed states than developing states but Malaysia being driven by finding for competition with developed states can non be underestimated when it comes to crisis direction. Malaysia recognises what it means to be recognised as the preferable location for tourists’ finish and they are populating up to and transcending the outlooks of their visitants. I have no concern inquiring excessively many inquiries on how they have been able to get the better of the challenges of crisis direction as I bumped into to pre-crisis analysis on Safety and security in touristry: relationships. direction. and selling ( By Colin Michael Hall. Dallen J. Timothy. and David Timothy Duval ) . which reveals how crisis direction can be better improved by through pre-crisis analysis. Malaya has history of crisis that can be learnt from but non every bit much in footings of international touristry. Lessons can be derived from crisis history of other state and the challenges they face and how they were able to get the better of these challenges. United States of America. United Kingdom. and Australia among others are the states that Malaysia has derived lessons from when it comes to crisis direction to further their touristry concern. Both the preparation and rating of a crisis direction program may be a beginning of trouble particularly in touristry given the disconnected nature of the industry. Testimonies gathered from people around the universe who have chosen Malaysia as their tourer finish have had cause to come over and over once more based on the delicious experience encountered in their old visit. Reports on the growing of tourers each twelvemonth from 2000 to day of the month has shown enormous addition in the concern of touristry in Malaysia. The negative economic impacts of touristry There are different factors that pose negative economic impacts on touristry. in instance where tourers don’t esteem the traditions. civilization or local life manner of tourer finish. or seasonal occupations such as people are merely employed when there are merely high inflow of tourer. which can take to high rates of unemployment. moreover. occupations involved in the touristry industry are seasonal and non good paid. this can be really unsafe for states that has full become dependent on touristry as their chief beginning of gross. The attendant consequence of all these factors frequently leads to: Infrastructure and incidental cost Economic independency Escape And rising prices Infrastructure and incidental cost. this state of affairs could happen when there is record or reception of high degree of harm on substructures than the sum earn from tourer visits Economic dependance. if Malaysia finally entirely dependent on touristry may present danger to their economic system. this can do the touristry sector to alter nightlong because of the natural catastrophe. terrorist act. altering consumer gustatory sensation and economic recession in the beginning of the state. Leakage. if Malaysia becomes a victim of escape the high proportion of the money spent by tourers that leaves the state. Therefore. escape can hold major impact in 3 countries such as: Tourist purchase of goods and services that have been imported. Hotels and other touristry related concerns and organisation import goods/foods as the local merchandise are non available or non up to the needed criterions Net incomes are repatriated by foreign proprietors of hotels and other services. Inflation could spike up goods and services in general degree of monetary values or a autumn in the buying power of money. Therefore. touristry can increase the value or monetary value of land. edifice etc. Tourists’ perceptual experiences and outlooks on the service quality in Malaysia touristry industry Malaysia ranks 6th amongst the preferable finish for Chinese travelers after Macau. Hong Kong. Singapore. Korea and Thailand. as per a survey by Taylor Nelson Sofres ( TNS ) . a planetary market penetration and information group. From this statement one can infer that Malaysia still missing in some countries that can draw more forces than their rivals. The secret lies in dynamic nature of other Asiatic states that happened to hold drawn more clients than the other. This might a strong belief in the spiritual tenseness that pops up intermittently within the state and more so Malaysia can foster tackle all the untapped touristry resources that are yet to outgrown research countries. Decision Like its Asean neighbours. Malaysia excessively regards touristry as a really of import sector that brings the much-needed foreign exchange. new occupations and concerns. The positive societal economic impact on a tourer finish can non be stressed plenty as Gartner ( 1996. pp. 64 ) . the money brought into an country through the procedure of hosting tourers provides more economic returns than merely the amount of the outgos accruing to the few concerns that come in direct contact with tourers. The impact of touristry in a state benefits all sectors of an economic system as the benefits from all these sectors can besides still be used prolonging the development patterns of the host state. Tourism has over the old ages been good every bit good as harmful for local economic systems. The argument goes on that whether it is blight or a approval? Experiences of finish vary in this respect. However. yesteryear records have shown that if touristry is non developed and managed decently negative impacts will take over and kill the finish in the long tally. Necessitate an essay? You can purchase try aid from us today! Read more: hypertext transfer protocol: //www. ukessays. com/essays/tourism/the-impact-of-tourism-in-malaysian-society-tourism-essay. php # ixzz2iG9YI9kb

LAW Essay Example | Topics and Well Written Essays - 1750 words - 1

LAW - Essay Example ion that the instigation of such action following the latest complaint has not been properly conducted as you have not been given the opportunity to amend your conduct in the workplace and improve your attendance times. In order to best advise you on this matter I have outlined below the relevant statutes which I believe would assist your claim against the Bus Company and have outlined case authority which could be relied on to support your claim. Under the above Regulation employers now have a direct requirement to ensure that they have a disciplinary procedure in place that meets the requirements as stipulated. These Regulations require the employer to adhere to the disciplinary procedures before an employee can be dismissed. There are 2 procedures that can be applied; the standard procedure and the modified procedure. These have been incorporated into the Employment Act 2002. Schedule II of the Employment Act 2002 details the procedures both for the modified route and the standard procedure and is defined as the dismissal and disciplinary procedure. The employer must set out in writing the alleged conduct of the employee or the characteristics or other circumstances which has led the employer to contemplate such action. The employer is under a duty to send the statement or a copy of it to the employee and invite them to attend a meeting to discuss the matter. The employee must have had a reasonable opportunity to consider his response to the information given. It is the responsibility of the employee to ensure that he attends the meeting. Directly following the meeting the employer has a duty to notify the employee of the decision they have made and they should inform the employee at this point of his right to appeal if he disagrees with the decision. Lodging an appeal is the responsibility of the employee, and he is under a duty to notify his employer of his intention to appeal. Once notified the employer should arrange a further meeting between himself and

Commencement Speech at the Graduation Ceremony Term Paper

Commencement Speech at the Graduation Ceremony - Term Paper Example We are currently faced with a myriad of problems some of which include an economic slowdown, high unemployment rates, income inequality and soaring costs of living among others which make the transition from college into the job market or the communities you live in just a little bit more challenging. I hope after this, you will not only be academically prepared but more importantly psychologically prepared when you get into the job market. The United States is currently experiencing its highest unemployment rates at 8.6% since November 1982 when it was 10.8 % due to an extra ordinarily feeble job creation in the US with 108.544 million payroll jobs (excluding Government jobs) by September, 2010 almost exactly the same as we had in 1999 while the population grew from 282 million in 2000 to 308 million in 2010 meaning in theory that no new jobs were created by the private sector as illustrated in the graph I below; the stock market performance has been uninspiring in the same period t oo as shown in graph II of the S&P 500. Household investing fell in terms of bonds or stocks owned by the population fell from 57% to 48% in 2008 while incomes remaining on a plateau amidst a rising cost of vital commodities (education, health and energy) GRAPH I: US Jobs GRAPH II_ S&P 500 10 year performance The economy is equally just getting out of the doldrums following Government bailouts in 2009 and a 50 year data on incomes for all races shows a general drop in household incomes. These figures illustrate a shrinking economy with very little new jobs created and a soaring cost of living. Not since the 1920s has the gap between the rich and poor been so wide and evident, with its attendant social problems. In 2011, unemployment in the USA has dropped slightly to 8.9% from a high of a high of 9.6 in 2010 (Gross). Graduate unemployment has surpassed the 4% mark for the first time as shown in the employment trends in graph III below; though a four year degree is an asset in gettin g a job, the rate of those with four year degrees who are currently unemployed is very high, over 4%, this against a backdrop of increasing tuition fees averaging USD 50 000 a year for a private student. The situation can be so dire and as an example a recent college graduate of New York’s Monroe College is suing her alma mater for USD 72 000 because she cannot find a job! (â€Å"My budget 360†) GRAPH III The Harvard Magazine of August 2008 says that the top 1 percent of the US population takes 20 % of the total national income, compared to 18 % in 1908 showing a widening gap between the rich and poor. This means the gap for opportunities between those who come from better off families and the rest of us are also rising. The college degree is diminishing in its power as a guarantee for employment and social security in the US. The education system in the US gives all regardless of background almost an equal opportunity for higher education in well paying jobs such as m edicine, which is a good thing. In counties like the UK, only seven percent of students are educated in private schools, however three quarters of graduate doctors are privately educated, one in three of politicians are privately educated, a half of all senior civil servants are privately educated and two in three of members of the house of lords are privately educated and this trend is getting worse. The rest of the students who went through the public education system have

Nature And Purpose Of The Conceptual Framework Accounting Essay

Nature And Purpose Of The Conceptual Framework Accounting Essay Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modelling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards that are useful to all people, regardless of their background. Criticism has been directed towards the Financial Accounting Standards Board (FASB) for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting grants users of economic statements with sufficient information for assessments. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual frame work has some disadvantages. It is broad based in nature and principles and may not help when actually producing the financial statement. Its standards contents may conflict with those of other boards. This framework, with minor changes, still provides the basis for the FASBs standard setting today. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) develops and discusses the qualitative characteristics that make accounting information useful. SFAC No. 2 separates the qualitative characteristics as possessing either user-specific or decision-specific qualities. The overall user-specific characteristic of accounting information is that it must be understandable. Today, the accounting conceptual framework is being blamed for accounting standards becoming rule-based, which leads to the structuring of transactions (Nobes, 2005; SEC 108(d)). In fact, FASB has even acknowledged that the conceptual framework might be inadequate for current accounting standar ds (AICPA, 2002). The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favour (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the rationale of this paper is to practically analyze the sufficiency of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behaviour. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behaviour, social pressures was not significant influe nce on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behaviour. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform behaviour through analyzing their attitude, subjective norms, and perceived behavioural control. Within this perspective, we adapted Ajzens (1991) theory of planned behaviour to an individuals propensity to rely on accounting financial statements as shown in the figure below (figure 2): (Draw a figure) The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behaviour, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to offer practical book-keeping information for judgment making. Book-keeping information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, an articulate arrangement of interconnected objectives and rudiments that can guide to reliable standards and that stipulates the character, purpose, and confines of financial book-keeping and fiscal statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be labouring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behaviour. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioural patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation levelled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been largely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974, 153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962, 48); (Meyer and Kuh 1959, 191); (Brittain 1966, 195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process. The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounti ng. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)].The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behaviour. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be constructive, paradigm setting must develop and connect to a reputable body of perceptions and objectives. A severely developed theoretical outline should facilitate the FASB to issue additional functional and reliable standards in due course. A coherent set of principles and regulations should be the outcome, since they would be constructed upon a similar basis. The framework should augment fiscal statement users indulgence of and self-assurance in economic reporting, and it has to improve comparability amongst companies fiscal reports. Secondly, latest and emerging realistic problems ought to be more rapidly unravelled by reference to an existing outline of fundamental supposition. It is complicated, if not unfeasible, for the FASB to recommend the appropriate accounting action promptly for circumstances like this. Accountants in practice, nevertheless, ought to resolve such exertions on a routine basis. With the application of excellent verdict and with the facilitation of a commonly acknowledged conceptual scaffold, practitioners may discharge certain options promptly and then centre their attention on a tolerable dealing. Over the years various associations, commissions, and concerned persons developed and printed their personal theoretical frameworks. However, no particular framework was unanimously acknowledged and relied on practically. Identifying the necessity for a commonly acknowledged structure, the FASB in 1976 initiated effort to construct a conceptual structure that would possibly be a foundation for setting book-keeping principles and for reconciling fiscal reporting disagreements. The FASB has given out six Statements of Financial Accounting Concepts that recount to monetary reporting for commerce schemes. These include: 1, Objectives of Financial Reporting by Business Enterprises, that presents objectives and intentions of book-keeping. 2, Qualitative Characteristics of Accounting Information, that inspects the descriptions that make book-keeping information helpful. 3, Elements of Financial Statements of Business Enterprises, that offer descriptions of objects in economic statements, for instance, revenues, assets, expenses and liabilities. 4, Recognition and Measurement in Financial Statements of Business Enterprises, that lays down elementary acknowledgment and dimension standards and direction on the kind of information that should be officially integrated into economic assertions and at what time. 5, Elements of Financial Statements, which substitutes number 3 and increases its extent to comprise non-profit institutes.6, Using Cash Flow Information and P resent Value in Accounting Measurements, that gives a structure for using probable expectations of cash flows and outline principles as a foundation for measurement. The figure below is an overview of the conceptual framework. (Diagram) In the initial stage, the purposes classify the aspirations and rationale of book-keeping. Ideally, book-keeping principles developed with accordance to a theoretical structure will upshot in book-keeping reports that are extra helpful. At the subsequent stage are the qualitative descriptions that make book-keeping information functional and the essentials of monetary report, that is, liabilities, assets, among others. In the third stage are the dimension and acknowledgment perceptions employed in instituting and affecting book-keeping principles. These conceptions include suppositions, ideologies, and restrictions that illustrate the current reporting atmosphere. First Level: Basic Goals The major goals of monetary reporting are to give information which is: (1). Helpful to those concerned with the creation of savings and credit judgment and have a sensible perception of commerce and financial performance. (2). Useful to current and prospective financiers, creditors, as well as other users in gauging the quantities, instances, and ambiguity of prospective cash flows and (3). Concerns financial capital, claims to such possessions, and the adjustments in them. The goals consequently, begin with a broad concern regarding information that is valuable to financier and creditor assessments. That apprehension constricts to the financiers and creditors concern in the outlook of accepting cash from their investments or credits to commerce ventures. Ultimately, the goals centre on the monetary declarations that provide information useful in the assessment of prospective cash flows to the business enterprise. This advancement is known as judgment effectiveness. It has been said that the golden rule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is amplification. In giving information to users of monetary reports, general-purpose financial statements are prepared. These reports give the most helpful information feasible at negligible expenditure to diverse consumer groups. Principal to these goals is the conception that consumers require logical acquaintance of commerce and economic book-keeping issues to comprehend the facts contained in economic reports. This fact is essential. It implies that in the groundwork of monetary statements, a stage of rational proficiency on the part of consumers can be alleged. This has an effect on the method and the scope to which data is accounted for. Second Level: Fundamental Concepts The objectives of the first level are concerned with the purposes and intentions of book-keeping. Between the second and third levels, it is essential to give particular theoretical construction blocks that elucidate the qualitative descriptions of book-keeping knowledge and describe the essentials of monetary reports. These theoretical construction blocks outline a connection involving the why of book-keeping (the goals) and the how of book-keeping (acknowledgment and capacity). Qualitative Descriptions of Book-keeping Facts Deciding on a suitable accounting technique, the quantity and kinds of facts to be revealed, and the layout in which data ought to be presented entails establishing which option provides the most helpful information for assessment making intentions (judgment convenience). The FASB has recognized the qualitative descriptions of book-keeping facts that differentiate enhanced (extra valuable) facts from substandard (less valuable) facts for assessment creation intentions. Additionally, the FASB has acknowledged particular restrictions (cost-benefit and materiality) as a component of the conceptual structure. The descriptions might be analysed as a hierarchy. Assessment Creators (Users) and Understandability The makers of judgement differ extensively in the nature of assessments they formulate, the way they formulate these assessments, the facts they already have and any other relevant information that they may acquire from their own trusted sources, and their aptitude to process the facts. For knowledge to be helpful there ought to be a correlation (relationship) involving these consumers and the judgment they create. This connection, understandability, is the eminence of facts that authorizes realistically knowledgeable users to distinguish its connotation. To demonstrate the significance of this connection; suppose that IBM Corp. gives a three-month income statement (interim statement) that illustrates temporary income way down. This statement gives appropriate and dependable facts for assessment creation intentions. A number of users, upon evaluation of the statement, choose to retail their stock. While others do not comprehend the content and importance of the report, they are aston ished when IBM proclaims a lesser year-end share and the worth of the stock turns down. Therefore, even though the facts presented were exceedingly appropriate and consistent, it was futile to those who did not comprehend it. Prime Qualities: Reliability and Relevance Importance and dependability are the two major virtues that make book-keeping information helpful for assessment making. As assured in FASB Concepts Statement No. 2, the qualities that distinguish bet

Exploration of Self in Matthew Arnolds The Buried Life Essay -- Arnol

Exploration of Self in Matthew Arnold's The Buried Life One of the modes of poetry theme and content was that of psychological exploration of self, as characterized by the poem "The Buried Life" by Matthew Arnold. Class structure and gender roles were vividly looked at in depth, "definitions of masculinity and femininity were earnestly contested throughout the period, with increasing sharp assaults on traditional roles..." (Longman, p. 1888). What it was to be a man (or woman) was frequently in question, and much of Victorian poetry addressed this. Arnold felt that, "literature must directly address the moral needs of readers." (Longman, p. 2017) He felt a need to instruct and educate society to a fuller understanding of its democratic goals. "The Buried Life" can be seen as man's struggle against society's forced class and gender roles. The poem speaks with an "I" point of view, something that was new for the Victorian era, yet which became an increasing mode throughout poetry. We know not who the "I" is in this poem, and I would doubt that it reflects the author himself. The character of this poem, right from the beginning feels a sadness that comes from the inner struggle between what society depicts as "should" and what a person really feels, "I feel a nameless sadness o'er me roll,/ yes, yes, we know that we can jest,/ we know we, we know that we can smile!/ But there's a something in this breast/ to which thy light words bring no rest." (3-7) There is the beginning sense here that he is starting to see conflict within himself, first characterized by his emotions. In the second stanza of the poem, nearly all the lines reflect the characters feeling of powerlessness to put a voice to this inner struggle, to be... ...coolness play upon his face,/ and an unwonted calm pervades his breast." (94-95) Freudian theory would call this poem a conflict between the pleasure principle "craves only pleasures...ignoring moral and sexual boundaries established by society" and the reality principle "that part of the psyche that recognizes the need for societal standards and regulations." (Bressler, p. 180) "The Buried Life" adequately portrays this inner struggle between the self and society, between was is felt and what is acceptable. I believe that is what Arnold was attempting, to enlighten his readers of this inner struggle and sense of self in a time when strong moral character was being questioned. WORDS CITED 1. Bressler, Charles. Literary Criticism. Prentice Hall, New Jersey, C. 1999 2. Longman Anthology of British Literature. Addison-Wesley Educational Publishers, C. 2000.

My Goals for Introductory Psychology Essay

It is my hope that this introduction into psychology will open new ways of understanding how our minds work and the impact our mental processes have on our everyday lives. My goal is to learn how to become a more insightful reader and thinker across disciplines so that I can apply this new knowledge to practical issues in a thoughtful and educated manner. My initial goal is to become a critical reader of our course readings. In order to accomplish this I am going to change my reading habits by utilizing an active approach, including highlighting, note-taking, and asking questions when I am not clear. By tracking my reading and keeping the information organized in my notes I will have direct access to my thoughts about a psychological issues. Specifically, I will maintain a detailed bank of information to draw from when I need to study for a paper or an exam. This alone will be immensely helpful in putting a halt to my current procrastination method and will open up new ways of learning about our mental applications. I will be able to track my progress by how well I retain the information I am reading and by how well I am able to implement this knowledge into practical situations, whether settling an argument, planning my future, or developing personal relationships. I am very comfortable accessing and utilizing computer based texts to help me gather information. On-line quizzes are helpful in testing general knowledge and they point out areas that are in need of improvement. I also follow links to study aids and suggested websites because they often provide detailed information about specific topics as opposed to the general information provided in some textbooks. In addition, Wiki pages and hyperlinked text pages can offer many different lines of inquiry. For example, when I am studying about Freud, I can follow through to pages that are specifically oriented to the id, ego, and superego. Furthermore, I can follow these links to pages about the subconscious or to pages about his notions concerning dreams, desires, and impulses. I am hoping that this course will shed light on the way people act as we do. I am interested in discovering some of my root motivations for holding certain attitudes and beliefs, for example what types of pre-conceived ideas I hold about strangers, or how I react to the way people judge me without fully knowing my personality. I feel that the more we can understand our impulses and desires the more we can direct our energy toward our ideal selves; this psychological basis will be a key to this approach. Being a critical thinker will open these pathways to understanding by incorporating various psychological perspectives to complement my knowledge up to this point. Instead of simply taking things at face value, I will be able to apply my critical knowledge to my everyday life in a more nuanced and balanced understanding.